Internal control implementation in higher education institutions: determinants, obstacles and contributions toward governance practices and fraud mitigation

Sofyani, Hafiez; Hasan, Haslida Abu; Saleh, Zakiah

doi:10.1108/jfc-12-2020-0246

Cited by 15 publications

(31 citation statements)

References 37 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Sementara itu, di dalam sistem pengendalian internal terdapat kebijakan dan prosedur yang telah dirancang guna memberikan kepastian manajemen yang layak untuk menunjukkan bahwa organisasi telah mencapai tujuan dan sasarannya (Al-Thuneibat, Al-Rehaily, & Basodan, 2015;Altschuller, Fried, & Gelb, 2016;Länsiluoto, Jokipii, & Eklund, 2016). Penguatan pengendalian internal sangat relevan untuk upaya peningkatan kinerja manajerial pemerintah desa mengingat salah satu penyebab rendahnya kinerja manajerial adalah tata kelola desa yang masih belum berjalan baik (Sofyani, Saleh, & Abu Hasan, 2021). Sofyani, Abu Hasan, and Saleh (2022) mengklaim bahwa impelementasi pengendalian internal berkontribusi untuk meningkatkan tata kelola yang baik di organisasi dan selanjutnya berdampak pada perbaikan kinerja dan pencapaian lainnya.…”

Section: 2unclassified

Determinan Kinerja Manajerial Pemerintah Desa Di Kabupaten Bantul

Sofyani

Ardiyanto

2022

JAA

Self Cite

View full text Add to dashboard Cite

This study aims to empirically examine the effect of management commitment, budgetary participation, and internal control systems implementation on the managerial performance of the village government. The population of this study were all villages in Bantul Regency in which 32 villages were selected as samples. The sampling technique uses the convenience sampling. Research data in the form of primary data obtained by distributing questionnaires directly to respondents. The data analysis technique employs multiple linear regression. The classical assumption test on the research data has been carried out prior to hypothesis testing. The results show that there are no classical assumption problems in the research data, so that hypothesis testing can be carried out. The results show that management commitment, budgetary participation, and internal control system implementation positively influence the managerial performance of the village government. The results of this study provide practical implications that are significant to consider for village governments to improve their managerial performance.

show abstract

Section: 2unclassified

Determinan Kinerja Manajerial Pemerintah Desa Di Kabupaten Bantul

Sofyani

Ardiyanto

2022

JAA

Self Cite

View full text Add to dashboard Cite

show abstract

“…In addition, this study also supports Cuomo (2005) and Widyaningsih (2015), stating that internal control could improve accountability. According to some literature, internal control aims to create operational efficiency and effectiveness, financial reporting constraints, and compliance with regulations (COSO, 2013;Sofyani et al, 2022). Thus, the high internal control triggers high transparency and accountability in the management of community health centers.…”

Section: Discussionmentioning

confidence: 99%

The Service Quality of Community Health Centers During the COVID-19 Pandemic: Do Governance Practices Benefit?

Pratolo

Mukti

Sofyani

2022

JAI

Self Cite

View full text Add to dashboard Cite

Research aims: This study aims to examine the role of internal control on the service quality of community health centers in handling the COVID-19 pandemic with transparency and accountability budget management as intervening variables.Design/Methodology/Approach: The population of this study was all community health centers located in the Special Region of Yogyakarta Province. The cluster sampling technique was used in determining the samples. Eighty-two community health centers participated in this study. Data were collected by distributing questionnaires. Partial Least Square (PLS) was employed to test the hypotheses.Research findings: The results revealed that, during the COVID-19 pandemic, internal control implementation was not associated directly with the service quality of the community health center. Instead, the association was mediated by transparency, not accountability. Additionally, transparency independently was associated with service quality.Theoretical contribution/Originality: This study extends the literature by examining the role of good governance mechanisms and principles in the community health center context by positioning transparency and accountability as intervening. In addition, this research was conducted in the context of the COVID-19 pandemic, where the service quality of community health centers has a crucial role in dealing with people exposed to COVID-19.Practitioner/Policy implication: The results of this study can be used as input for the relevant regulator to improve the service quality of community health centers through good governance practices.Research limitation/Implication: This research only involved community health centers in the Special Region of Yogyakarta Province as samples.

show abstract

“…Preventing fraudulent financial reporting will improve the quality of financial reporting (Dimitrijevic, Jovkovic, & Milutinovic, 2020). Early prevention of financial reporting fraud using internal controls can improve quality financial reporting through reliability (Sofyani, Abu Hasan, & Saleh, 2022). Preventing fraud can improve the quality of the financial statements of the regional government (Shonhadji & Maulidi, 2022).…”

Section: Fraudulent Financial Reporting and Financial Reporting Qualitymentioning

confidence: 99%

Risk Management and other Factors Preventing Fraudulent Financial Reporting by State-Owned Enterprises in Indonesia

Novatiani

Afiah

Sumantri

2022

5002

View full text Add to dashboard Cite

This study aims to provide an overview of the effects of risk management and the implementation of good corporate governance (GCG), and the effectiveness of the internal audit function on the prevention of fraudulent financial reporting and its impact on the quality of financial reporting of state-owned enterprises (SOEs) in Indonesia. Questionnaires are used to determine risk management and other factors that influence each other and their impact on the quality of financial reporting. The questionnaire and survey results of 90 state-owned enterprises (BUMN) and 360 respondents. SEM-PLS was used to analyze the data, and the results show that the implementation of GCG, the effectiveness of the internal audit function and risk management have an effect on financial reporting. This is based on the results of research stating that the effectiveness of the internal audit function is able to prevent financial reporting fraud. The professionalism of the internal auditor, who must carry out audits in a correct and professional manner, demonstrates their credibility. This, and audit training, is often not optimal.

show abstract

Internal control implementation in higher education institutions: determinants, obstacles and contributions toward governance practices and fraud mitigation

Cited by 15 publications

References 37 publications

Determinan Kinerja Manajerial Pemerintah Desa Di Kabupaten Bantul

Determinan Kinerja Manajerial Pemerintah Desa Di Kabupaten Bantul

The Service Quality of Community Health Centers During the COVID-19 Pandemic: Do Governance Practices Benefit?

Risk Management and other Factors Preventing Fraudulent Financial Reporting by State-Owned Enterprises in Indonesia

Contact Info

Product

Resources

About