Analisis Peran Dan Fungsi Sistem Pengendalian Intern Pemerintah (Spip/Pp NO.60 Tahun 2008) Dalam Meminimalisasi Tingkat Salah Saji Pencatatan Akuntansi Keuangan Pemerintah Daerah

Mulyani, Pujianik; Suryawati, Rindah Febriana

doi:10.33830/jom.v7i2.95.2011

Cited by 3 publications

(3 citation statements)

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“…Information regarding the condition of internal control that occurs in local governments is contained in the BPK-RI audit report on compliance with SPI. According to Mulyani & Suryawati (2011) the condition of internal control effectiveness can be seen from the findings of SPI weaknesses in the previous year. These findings have a relationship with the implementation of the next fiscal year's government.…”

Section: The Effect Of Opportunity On Corruptionmentioning

confidence: 99%

Analysis of Factors That Influence the Occurrence Of Corruption in the Perspective of Fraud Hexagon

Rozmita Dewi Yuniarti,

Tiara Setra Linuhung

2023

BIoHS

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Fraud is a term that is often found in revealing frauds, both in the private and public sectors. The Association of Certified Fraud Examiners (ACFE), which is an anti-fraud organization, defines fraud as an unlawful act committed intentionally for personal or group gain and can harm other parties. ACFE categorizes fraud into three categories, namely corruption, misuse of assets, and financial statement fraud. Corruption, especially in the public sector, has become a familiar issue among the public because it is also related to the public's demand for transparency of public information. This study uses a quantitative research design with a causal associative approach. The data sources used in this study are the BPK Audit Report (LHP), the website of each provincial government, and KPK report data. The results of this study indicate that stimulus, collusion, and ego have a positive and significant influence so that the central government must provide more supervision for provincial governments that are financially independent, have high capital expenditurerealization, and provide a rejection response to the BPK audit results

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Section: The Effect Of Opportunity On Corruptionmentioning

confidence: 99%

Analysis of Factors That Influence the Occurrence Of Corruption in the Perspective of Fraud Hexagon

Rozmita Dewi Yuniarti,

Tiara Setra Linuhung

2023

BIoHS

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“…Internal control system in government agencies is known as a system created to support efforts to provide activities in the government agencies to achieve their goals efficiently and effectively, by which the state financial management can be reported reliably, state assets can be managed safely, and, of course, compliance with laws and regulations can be encouraged (Mulyani & Suryawati, 2013). The implementation of internal control system and government accounting standards requires the commitment and active role of regional leaders at every level and organization.…”

Section: Effect Of Internal Control Systems On the Quality Of Local G...mentioning

confidence: 99%

Determinants of quality of the financial statements of Gunung Kidul Regency Government

Marfuah,

Istiqomah,

Ayuntari

et al. 2023

JCA

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This study aims to determine the effects of human resource competence, internal control system, application of government accounting standards, utilization of information technology, and regional financial supervision on the quality of local government financial reports of Gunung Kidul Regency. The population of this study is the Regional Work Units in Gunung Kidul Regency. The sampling method used was purposive sampling where 86 respondents were selected as the research samples. The results of this study indicate that the competence of human resources, internal control system, application of government accounting standards, use of information technology, and regional financial control have proven to have significant and positive effects on the quality of local government financial reports of Gunung Kidul Regency. This result contributes to improving the quality of financial reports of Gunung Kidul Regency Government by upgrading the competence of its employees in accounting and finance, establishing effective internal control system, applying the government accounting standards, maximizing the use of information technology, and performing regional financial supervision.

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“…Salah saji material dapat dibagi menjadi 2 jenis diantaranya yaitu: kekeliruan (error) dan kecurangan (fraud) (Ramadhan, 2019). Istilah kekeliruan (Error) merujuk kepada suatu kesalahan atas perhitungan, estimasi Yuni Iswari, R Nelly Nur Apandi, Agus Widarsono 5 akuntansi, intepretasi serta kesesuaian kepada standar akuntansi yang berlaku yang dapat disebabkan oleh kurangnya kompetensi atau ketidak sengajaan kesalahan yang dilakukan oleh SDM yang dimiliki organisasi (Mulyani & Suryawat, 2011). Berdasarkan PSA 316 No.…”

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Pengaruh Aspek Keuangan dan Non Keuangan Terhadap Opini Audit Pada Pemerintah Daerah Kabupaten dan Kota di Republik Indonesia

Iswari,

Apandi,

Widarsono

2023

ApAR

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ABSTRAK Tujuan dari penelitian ini adalah untuk menguji pengaruh aspek keuangan (pendapatan asli daerah (X1) dan belanja modal (X2)) serta aspek non keuangan atau sumber daya manusia (politik dinasti (X3), latar belakang politik (X4), dan latar belakang pendidikan (X4)) terhadap opini audit (Y) pada pemerintahan daerah kabupaten dan kota di Indonesia. Data diolah dengan metode deksriptif kuantitatif yang dilanjutkan dengan analisis korelasi. Berdasarkan pengolahan data, diperoleh kesimpulan bahwa variable politik dinasti (X3) dan latar belakang politik (X4) berpengaruh terhadap opini audit, sedangkan variable pendapatan asli daerah (X1), belanja modal (X2), dan latar belakang pendidikan (X5) tidak berpengaruh terhadap opini audit (Y). Penelitian ini menggunakan purposive sampling dengan kriteria Pemda memiliki persentase pencapaian atas pendapatan asli daerah dengan interval 50%-150%, lalu untuk persentase pencapaian belanja modal dengan interval 50%-100%. Maka dari itu, untuk penelitian selanjutnya diharapkan menggunakan data populasi. Manfaat dari penelitian ini, diharapkan dapat menjadi referensi untuk penelitain selanjutnya. Kata kunci: Aspek keuangan; Aspek non keuangan; Opini audit

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Analisis Peran Dan Fungsi Sistem Pengendalian Intern Pemerintah (Spip/Pp NO.60 Tahun 2008) Dalam Meminimalisasi Tingkat Salah Saji Pencatatan Akuntansi Keuangan Pemerintah Daerah

Cited by 3 publications

References 0 publications

Analysis of Factors That Influence the Occurrence Of Corruption in the Perspective of Fraud Hexagon

Analysis of Factors That Influence the Occurrence Of Corruption in the Perspective of Fraud Hexagon

Determinants of quality of the financial statements of Gunung Kidul Regency Government

Pengaruh Aspek Keuangan dan Non Keuangan Terhadap Opini Audit Pada Pemerintah Daerah Kabupaten dan Kota di Republik Indonesia

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