The needs for good corporate governance in the last ten years have been evidenced, especially after the failure of some big companies. In Indonesia, the good corporate governance become more important since this country experienced a multi dimension crisis at the middle of the 1997, where all government agents and private enterprises were required to implement the corporate governance. The purpose of this research is to explore the influence of audit committee role, internal control, internal audit, and good corporate governance implementation simultaneously and partly on the fraud prevention over the state-owned companies. This research was conducted by census methods over 13 public BUMN in Indonesia. The data used in this research were primary data collected by questioners. The research respondents were audit committee chairman, financial director, internal audit department chairman, and corporate secretary. The validity and reliability of the data was tested before hypothesis testing. The data analysis for hypothesis testing was the path analysis. This research concludes the of audit committee role, internal control, internal audit, and good corporate governance implementation influential significant to Fraud prevention the state-owned companies in Indonesia. From this research expressed that optimal from audit committee role, internal control exercise, internal audit and good corporate governance implementation can prevent the happening of fraud prevention over the state-owned companies in Indonesia.
This study aims to observe how local government financial management is in the face of the Covid-19 Pandemic—in particular, observing how budgeting, administration, and accountability of the Riau Provincial Government regarding the Covid-19 Pandemic. The research method used is a qualitative method with a type of case study. The data collection techniques used in-depth interviews, observation, and documentation. To ensure the validity of the data, triangulation was carried out by carrying out source triangulation and technical triangulation. The informants in this study consisted of key informants, primary informants, and supporting informants. Key informants are the head of the budget, the head of the treasury, and the head of the accounting and reporting sub-section. While the primary informants and supporting informants were selected using the snowball sampling technique. Data analysis was carried out by collecting data, reducing data display data, and making conclusions. The results of the analysis show that the impact of the Covid-19 Pandemic caused the Riau Provincial Government to refocus and reallocate the budget four times. At the administrative and accountability stages, there are problems with recording Unexpected Expenditures, namely the absence of technical guidelines regarding the administration of Unexpected Expenditures, determining spending limits for emergencies and urgency. Another problem is the absence of valid data for the distribution of aid funds for MSMEs affected by Covid-19 as well as valid documents in the recording of grant assistance from third parties. This research contributes to the government in making policies in financial management in a disaster emergency.Keyword: The Covid-19 Pandemic, Financial Management, Refocusing, Reallocation, Administration, Accountability AbstrakPenelitian ini bertujuan untuk mengobservasi bagaimana pengelolaan keuangan Pemerintah Daerah dalam menghadapi Pandemi Covid-19 ini. Secara khusus mengobservasi bagaimana penganggaran, penatausahaan dan pertanggungjawan Pemerintah Provinsi Riau terkait Pandemi Covid-19. Metode penelitian yang digunakan adalah metode kualitatif dengan jenis studi kasus. Teknik pengumpulan data menggunakan teknik wawancara medalam, observasi dan dokumentasi. Untuk meyakinkan keabsahan data, triangilasi dilakukan dengan melaksanakan triangulasi sumber dan triangulasi teknik. Informan dalam penelitian ini terdiri dari informan kunci, informan utama dan informan pendukung. Informan kunci adalah Kabid anggaran, kabid perbendaharaan dan kasubid akuntansi dan pelaporan. Sedangkan informan utama dan informan pendukung dipilih dengan teknik snowball sampling. Analisis data dilakukan dengan tahap pengumpulan data, reduksi data display data dan melakukan membuat kesimpulan. Hasil analisis menunjukkan bahwa Dampak Pandemi Covid-19 menyebabkan Pemerintah Provinsi Riau melakukan refocusing dan realokasi anggaran sebanyak empat kali pergeseran anggaran. Pada tahap penatausahaan dan pertanggungjawaban terdapat permasalahan pencatatan pada Belanja Tidak Terduga yaitu tidak adanya juknis tentang penatausahaan Belanja Tidak Terduga, penentuan batasan belanja untuk keadaan darurat dan mendesak. Permasalahan lainnya yaitu tidak adanya data yang valid untuk penyaluran dana bantuan bagi UMKM yang terdampak Covid-19 serta dokumen yang valid dalam pencatatan bantuan hibah dari pihak ke tiga. Penelitian ini memberikan kontribusi kepada pemerintah dalam membuat kebijakan dalam pengelolaan keuangan pada keadaan darurat bencana. Kata Kunci : Pandemi Covid-19, Pengelolaan Keungan, Refocusing, Realokasi, Penatausahaan, Pertanggungjawaban
This study is aimed to examine the effect of uniquenss, tangibility and financial flexibility on capital structure and firm value. The population of this study is miscellaneous industry sector from 2015 - 2019. The sample of the study is all companies were selected by purposive sampling method. Based on the criteria, 33 companies were chosen as the samples of this study. This study used structural equation modeling with partial least square program to test whether the independent variables affect the dependent variables. The results of this study are found that (1) uniqueness has a negative and insignificant effect on capital structure, (2) tangibility has a positive and significant effect on capital structure, (3) financial flexibility has a positive and significant effect on capital structure, (4) uniqueness and tangibility have a positive and significant effect on firm value, whille financial flexibility has a negative and insignificant effect on firm value, (5) tangibility has a positive and significant effect on firm value through capital structure, while uniqueness dan financial flexibility have a negative and insignificant effect on firm value through capital structure, and (6) capital structure has a negative and significant effect on firm value.
These service activities are aimed at; 1) provide insight into knowledge about institutional financial accounting, 2) Provide insight into knowledge about the importance of teacher understanding and mastery of institutional financial accounting material, 3) Provide the ability to develop personnel and knowledge of institutional financial accounting by seeking information related to the material, and 4) Providing provisions to Pekanbaru City Accounting MGMP teachers regarding learning models that can be carried out by teachers online, for example using google classrooms, zoom meetings, google meetings. The method of approach that will be taken to complete this program is to use the method of lectures, tutorials, and discussions. This training for teachers was held for 5 days in 5 different SMKs in Pekanbaru City. From this training, it is hoped that SMK teachers will be able to educate financial accounting institutions, especially village financial accountants, using online media, so that they can use this training as a means of ongoing training during the Covid-19 pandemic.
The needs for good corporate governance in the last ten years have been evidenced, especially after the failure of some big companies. In Indonesia, the good corporate governance become more important since this country experienced a multi dimension crisis at the middle of the 1997, where all government agents and private enterprises were required to implement the corporate governance. The purpose of this research is to explore the influence of audit committee role, internal control, internal audit, and good corporate governance implementation simultaneously and partly on the fraud prevention over the state-owned companies. This research was conducted by census methods over 13 public BUMN in Indonesia. The data used in this research were primary data collected by questioners. The research respondents were audit committee chairman, financial director, internal audit department chairman, and corporate secretary. The validity and reliability of the data was tested before hypothesis testing. The data analysis for hypothesis testing was the path analysis. This research concludes the of audit committee role, internal control, internal audit, and good corporate governance implementation influential significant to Fraud prevention the state-owned companies in Indonesia. From this research expressed that optimal from audit committee role, internal control exercise, internal audit and good corporate governance implementation can prevent the happening of fraud prevention over the state-owned companies in Indonesia.
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