Suchergebnisse

This paper studies and analyzes the implementation of Internal Control System of Government (SPIP) related to performance in Bandung regency, especially at district level. Descriptive is used as a research method with a qualitative approach. The result of this research is SPIP implementation in sub-district limited to SPIP internalization in all work process in organization, through five elements that is controlling environment, risk assessment, controlling activity, information and communication, and monitoring. Control environment not yet supported by commitment from leaders and all apparatus which can be seen from evaluation result of performance accountability system of government institution at sub-district in Bandung regency with average score obtained in CC criteria. Evaluation is performed on five major components of performance management including: Performance planning, Performance measurement, Performance reporting, Performance evaluation and Achievement of organizational goals/ performance. From assessment result, internal evaluation component becomes the smallest scoring contributor with almost 40% sub-districts are in the range of 2.00 to 4.00. Therefore the study resulted in the conclusion of the lack of consistent internal control application by the sub-districts, thus the commitment and the role of sub-district leadership to increase the role of the team of SPIP that has been established in the district.

The corruption has emerged as the main topic of discussion in many countries and fraud prevention becomes important as well. The 2018 Annual Report of the Corruption Eradication Commission (KPK) revealed that in general the KPK's enforcement action over the past 10 years showed a significant increase. This was also confirmed by President Jokowi that one of the big problems of Indonesia is related to Corruption This study is aimed to discover fraud prevention from the perspective of financial statements through the internal control system effectiveness and good corporate governance implementation.This study uses an explanatory research approach to analyze how one variable affects other variables through hypothesis testing. The data was collected using a questionnaire which distributed and filled by all regional authorities in Bandung Regency and then analyzed through path analysis using SPSS data processing tools. The results indicate that the effectiveness of internal control systems along with the good corporate governance implementation and the quality of financial statements have a positive effect on fraud prevention and partially the effectiveness variable of the internal control system has no significant effect, while the other two variables have a significant effect.