Internal control system

Demands for compliance with timely submission of financial reports to the public in Indonesia has been stipulated in the Law N0.8 Year 1995 concerning Capital Market and Bapepam Decision No.80/PM/1996 on financial reporting obligations periodiccally. Process in achieving timely financial statement presentation to the public becomes increasingly difficult because of the increasing growth of existing public companies in Indonesia. This study aims to examine empirically the effect of firm size, liquidity, company age, and reporting of exceptional items and / or contingent on timely submission of financial reports on companies listed on Indoneia Stock Exchange (BEI). The selection of samples to be used in this study was purposive sampling. Samples are manufacturing companies listed on the Stock Exchange with the following criteria: a) the company issued financial statements as of December 31 for the years 2004 to 2007; b) the company whose shares are actively traded in IDX. The data used is a form of secondary data obtained from annual reports and the Capital Market Reference Center. Then the data were analyzed using multiple regression. The research proves that company size has a significant impact on the timeliness of financial reporting. While life companies, liquidity, and extraordinary items and / or contingencies do not have a significant impact on the timeliness of financial reporting.

This research is aimed to analyze the influence of internal control on financial performance of PT KAI. This research uses quantitative approach, with multiple linear regression analysis technique. The sampling of the research was done by using purposive sampling technique. Respondents involved in this study were 52 people, consisting of assistant managers and supervisors in PT KAI UPT Balaiyasa Manggarai. The data used is the primary data obtained from the questionnaire. Testing of the hypothesis shows three acceptable hypotheses and two unacceptable ones. The results showed that the control environment, control activities, as well as information and communication have a significant effect on financial performance. While the risk assessment is influential but not significant to the financial performance, while the monitoring has a significant negative effect on financial performance. : Internal control system, financial performance, PT Kereta Api Indonesia. Penelitian ini bertujuan untuk menganalisis pengaruh pengendalian internal terhadap kinerja keuangan PT KAI. Penelitian ini menggunakan pendekatan kuantitatif, dengan teknik analisis regresi linier berganda. Sampel penelitian dilakukan dengan teknik purposive sampling. Responden yang terlibat dalam penelitian ini adalah 52 orang, terdiri dari asisten manajer dan supervisor di PT KAI UPT Balaiyasa Manggarai. Data yang digunakan adalah data primer yang diperoleh dari kuesioner. Pengujian hipotesis menunjukkan tiga hipotesis yang dapat diterima dan dua hipotesis yang tidak dapat diterima. Hasil penelitian menunjukkan bahwa pengendalian lingkungan, aktivitas pengendalian, serta informasi dan komunikasi berpengaruh signifikan terhadap kinerja keuangan. Penilaian risiko memiliki pengaruh yang tidak signifikan terhadap kinerja keuangan, sedangkan pemantauan memiliki pengaruh negatif yang signifikan terhadap kinerja keuangan. Sistem pengendalian internal, kinerja keuangan, PT Kereta Api Indonesia.

Occupational fraud remains a menace in the corporate world. It involves a wide range of undercover crimes perpetrated by employees at all levels of an organizational hierarchy. In recent years, the media has constantly reported on these malfeasances to the disappointment of the public. In response to the several corporate scandals, many organizations have instituted strong internal control systems, procedures and programs as well as corporate governance to safeguard their organizations from occupational fraudsters. However, these efforts have proven futile because they don’t touch the ‘heart’. Therefore, we contend that corporate culture plays a critical role in managing the risks of fraudulent acts. Particularly, when ethics is solidly implanted in corporate culture and exemplified by top leadership, an organization is more likely to minimize internal scams. Consequently, and board and management should create and sustain an ethical corporate culture that integrates an organization...

Objective
The purpose of this research is to design a comprehensive and holistic model in the field of factors affecting the improvement of the quality of financial reporting and internal control in companies listed on the Tehran Stock Exchange The absence of a comprehensive model that encompasses the factors affecting financial reporting quality, with clear classification and specific indicators, has motivated this research. By considering integrated reporting and internal controls, along with the dimensions identified in previous studies, this research aims to assist managers and experts in adopting a more holistic view of financial reporting and integrated control. This approach seeks to safeguard stakeholder interests by summarizing, combining, and classifying relevant categories and concepts.

Methods
This research is quantitative in nature, with an applied purpose. It is also a survey in terms of data collection methodology. The statistical population of the study included faculty members and professors of financial management and accounting at Tehran universities, experts from the Stock Exchange and financial and auditing institutions located in Tehran province, and financial and accounting managers of companies listed on the Tehran Stock Exchange. Since the most basic application of factor analysis is to reduce the number of variables to a limited number of factors that usually indirectly affect the main variable, this method was used in this study to analyze the data and reduce the number of variables

Objective
This study is to examine the relationship between the disclosure of internal control weaknesses and the efficiency of human resources investment in companies listed on the Tehran Stock Exchange. Since investment in human resources is recognized as one of the vital factors for the development and growth of business units, studying the factors affecting the efficiency of such investments is of great importance. Weaknesses in the internal control system can influence managerial decision-making and prevent optimal and efficient human resources investment. Therefore, this study aims to clarify how the disclosure of these weaknesses may impact the efficiency of human resources investment.
Methods
The data collection method for this study is archival. To test the research hypotheses and examine the relationships among various variables, a panel data model has been employed. The model proposed by Cao et al. (2024) has been used to measure inefficiency in human resource investment. After applying the relevant restrictions, the statistical sample consists of 123 companies listed on the Tehran Stock Exchange over the period from 2013 to 2022. The total number of firm-year observations is 1,230

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Small and medium enterprise projects play a major role in most economies in economic growth and development by creating employment opportunities to many people and as a source of technological innovation to create new products and eradication of poverty. Although their contribution in economic growth is indisputable, provocative argument on factors influencing their performance has remained unsolved to date. The purpose of this study was to determine the extent to which risk assessment influence performance of SME projects in Machakos County. The study applied pragmatism philosophical approach and descriptive survey research design. It tested the hypothesis at 95% confidence level which stated that risk assessment does not significantly influence performance of small and medium enterprise projects in Machakos County. The study used multiple regressions model against a sample size of 265 selected from a population of 5311 small and medium enterprise projects in Machakos County using ...

Performance accountability of local government presents budget allocation and realization to carry out the main tasks in achieving performance indicators. The achievement of these performance indicators can be accounted for and realized through performance-based budgeting (Young, 2003). However, in the implementation of performance-based budgeting required surveillance, control, responsibility, and accountability of the performance of government agencies (SOX 2002, Iman (2005). Internal control system helps to conduct surveillance against the course of governance and financial management are clean and responsible (IIA Standards, 2002). The purpose of this research is to find out whether performance-based Budgets and the Internal Control System effect on performance accountability of local government. The study proposed nine hypothesis and The results showed that the implementation of the budget, the budget reporting, control and monitoring activities (supervision) has an influence o...

Performance accountability of local government presents budget allocation and realization to carry out the main tasks in achieving performance indicators. The achievement of these performance indicators can be accounted for and realized through performance-based budgeting (Young, 2003). However, in the implementation of performance-based budgeting required surveillance, control, responsibility, and accountability of the performance of government agencies (SOX 2002, Iman (2005). Internal control system helps to conduct surveillance against the course of governance and financial management are clean and responsible (IIA Standards, 2002). The purpose of this research is to find out whether performance-based Budgets and the Internal Control System effect on performance accountability of local government. The study proposed nine hypothesis and The results showed that the implementation of the budget, the budget reporting, control and monitoring activities (supervision) has an influence o...

This study aims to evaluate the effectiveness and efficiency of internal control over cash flow within PT PLN (Persero) Kendari Branch, a State-Owned Enterprise (BUMN) in Indonesia. Effective internal control is essential to monitor both cash inflows and outflows and to support the implementation of financial policies that align with organizational objectives. The core issue addressed in this study is the adequacy of the internal control system for cash receipts and the overall effectiveness of cash receipt processes. A descriptive analysis method was employed to assess current practices. The findings reveal that the internal control system related to cash receipts is generally adequate, as evidenced by the clear separation of duties and responsibilities between the account recording function and the cash receipt function. However, regarding the effectiveness of cash collection, the use of the Payment Point Online Bank (PPOB) system has paradoxically led to an increase in the number of customers delaying payments. This suggests that while internal control mechanisms are in place, further improvements are needed in ensuring timely cash collection.

Internationally, Small and Medium Enterprises (SMEs) has been recognized as an important strategic sector in both developed and developing countries. In Sri Lanka, SME sector causes vigorous impact in the economy for promoting growth and social development. Even though, the potential contribution is substantial SMEs are struggle with risk management and survival problem in Sri Lankan economy. Further, there are recognized empirical, methodological and practical research gaps in the field of risk management of SMEs. Therefore, the aims of the study was to develop a model to investigate how risk management process and owner's characteristics significantly impact on business performance of SMEs. Thus, a systematic literature review was carried out by applying measures such as key words, language, type of the article, time frame and specially Emerald Insight, Google Scholar, and Science Direct libraries were considered. The systematic literature review facilitated to recognize justifiable research gaps and develop a model to show the behavior of risk management process and owner's characteristics on business performance of SMEs. The developed model can be used by researchers for conducting a quantitative analysis and thus it will fill existing theoretical research gaps. Further, results of such a quantitative analysis will help to develop a discussion comparing and contrasting with results of other studies. Thus, this study helps to fill existing empirical research gaps also.

Though in recent times, the Central Bank of Nigeria has tried to make use of monetary policy; but despite the increasing emphasis on the manipulation of monetary policy in Nigeria, the macroeconomic problems still persist. Thus, in order to determine whether monetary policy monetary policy has any impact on the Nigerian economy, four monetary policy instruments were tested against Gross Domestic Product. The analytical technique used is simple regression analysis while the student t-test was used for the test. Results from the findings indicated that although monetary policy appears to be significant for the period under review since their Prob>F is 0.0049 with F-Stat 10.15., it has not been so effective because its contribution to GDP is minimal. Hence, the government should diversify the productive base of the economy and move it away from its monolithic nature of oil to a more domestic and exportoriented like agriculture and capacity building; and they should be more focused in formulating monetary and other macroeconomic policies to build investors' confidence and integrity in government programme.

This study evaluated Internal Control System as preventive measure of fraud in the Nigerian banking sector. The objective was to identity whether this has actually achieved the desired result for which it was purposed, especially, in the popular Nigerian banks. To this end, the study was carried out by purposely collecting data from five Nigerian Commercial banks. The data were collected from bank audited and published financial statements and were analyzed with the use of Product Moment Correlation Coefficient and regression analysis. The findings revealed that Internal Control System has significantly prevented and curbed frauds in Nigerian banks. That bad corporate governance was responsible for proper designing of Internal Control System and that Internal Control System has led to increase in the corporate performance of Nigerian banks. Based on the findings, it was recommended that the management of every bank should create and establish a standard Internal Control System, strong enough to stand against the wiles of fraud in order to promote continuity of operations and to ensure the liquidity or solvency and going concern concept of the banks.

The aim of this research is to analyze and provide empirical evidence regarding the influence of HR Competency, Government Internal Control System (SPIP), Organizational Environment on Financial Reporting Quality with the Regional Government Information System (SIPD) as mediation. The population in this research is the Regional Government Work Units (SKPD) in Regencies/Cities throughout Lombok Island. The sample for this research was taken using a purposive sampling method, using the Slovin formula to obtain a sample of 296 respondents from 148 OPDs in districts/cities throughout Lombok Island. This research uses a survey method. The research data analysis method uses Structural Equation Modeling- Partial Least Square (SEM-PLS). The results of this research indicate that HR Competency, Government Internal Control System (SPIP) and Regional Government Information System (SIPD) influence the quality of regional financial reports and the Organizational Environment does not influence the quality of regional financial reports. The results of the mediation test show that the Regional Government Information System (SIPD) mediates the influence between HR Competency and the Government Internal Control System (SPIP) on the quality of regional financial reports. Meanwhile, the Regional Government Information System (SIPD) does not mediate the influence of the Organizational Environment on the quality of financial.

Though in recent times, the Central Bank of Nigeria has tried to make use of monetary policy; but despite the increasing emphasis on the manipulation of monetary policy in Nigeria, the macroeconomic problems still persist. Thus, in order to determine whether monetary policy monetary policy has any impact on the Nigerian economy, four monetary policy instruments were tested against Gross Domestic Product. The analytical technique used is simple regression analysis while the student t-test was used for the test. Results from the findings indicated that although monetary policy appears to be significant for the period under review since their Prob>F is 0.0049 with F-Stat 10.15., it has not been so effective because its contribution to GDP is minimal. Hence, the government should diversify the productive base of the economy and move it away from its monolithic nature of oil to a more domestic and exportoriented like agriculture and capacity building; and they should be more focused in formulating monetary and other macroeconomic policies to build investors' confidence and integrity in government programme.

This article presents a model of risk identification for the Army of Islamic Republic of Iran. The study can be described as applied in terms of nature of research, which utilizes a mixed-method approach within a descriptive-survey research design. The statistical population includes Army personal with relevant expertise and experience regarding the research topic of this study. The statistical sample, selected from a population of 124 individuals, consists of 93 participants chosen using a simple random stratified method.
The results reveal that the risk identification model includes two primary dimensions: internal and external. The internal dimension is ranked first, followed by the external dimension, with consensus coefficients of 0.6483 and 0.6215, respectively. Within the internal dimension, the components of audit quality, administrative health, process, knowledge and skills, information technologies, databases, and human resources are ranked in the first to seventh priorities, with agreement coefficients ranging from 0.7433 to 0.5662. In the external dimension, the components of relationship power and influence, tax proceedings, and financial laws and regulations hold the first to third positions, with agreement coefficients of 0.6889, 0.6649, and 0.5311, respectively.

A globalização sócio-económica, a evolução tecnológica e a inovação de produtos e metodologias de trabalho, são fonte de significativo incremento nos riscos do negócio. A estes factores de perturbação acrescem: a reformulação do tecido empresarial, a dispersão das participações sociais, a valorização das práticas de desenvolvimento sustentável e o incremento das responsabilidades atribuídas aos membros dos órgãos sociais. Em consequência, a informação dos riscos do negócio assume-se como tema central da moderna governação empresarial e componente fundamental do relato financeiro e de gestão. Por principio geral e, por maioria de razão, num contexto de responsabilidade social em que investidores e restantes stakeholders têm, e exercem, o direito a conhecer de forma transparente, completa e em tempo oportuno, tudo o que se refere às empresas ou instituições com que se relacionam. Na presente comunicação, começamos por descrever os procedimentos fundamentais do processo global de gestão e relato dos riscos do negócio e a sua imprescindível articulação com os conceitos e metodologias que caracterizam o planeamento estratégico e a contabilidade de gestão. Seguidamente, com base nestes elementos e nas normas internacionais de auditoria, propomos um conjunto de procedimentos relevantes para validar o processo e para sustentar o subsequente relatório de assurance. O risco constitui um dado indissociável do negócio. Embora o Homem seja avesso à incerteza, e consequentemente ao risco, a história demonstra que a espécie humana foi desenvolvendo uma longa aprendizagem no sentido de compreender a ocorrência de situações imprevistas e de prever e gerir os impactes delas decorrentes. Controlo e informação, são os dois elementos desde sempre utilizados para minimizar as repercussões negativas e optimizar os efeitos positivos.

The currently developing technology has a positive impact on the need for information, one of which is on the Accounting Information System (AIS). The application of technology to AIS helps in recording transactions, reporting, internal control, and quick and accurate decision-making. At PT. Navy Blue Indonesia, after conducting observations and interviews, it was found that they have not yet implemented computerized recording, resulting in recording errors, slow reporting, and data retrieval. Based on this phenomenon, the researcher is interested in designing a web-based inventory information system for PT. Navy Blue Indonesia. It is highly hoped that this web-based inventory information system can help the company overcome its problems. The research method used is descriptive qualitative with the Rapid Application Development (RAD) design method, which includes four stages: project requirements, prototype, rapid construction & feedback, and implementation. The result of this research is a web-based inventory information system used to record incoming goods, quality control goods, and outgoing goods, as well as to manage inventory data, goods quality data, and stock data. This system is designed to support the computerized inventory AIS at PT. Navy Blue Indonesia, ensuring faster and more accurate reporting.

Accounting as an information system identifies collecting and communicating economic information about a business entity to various people. Accounting is at the forefront and plays an important role in running our economy and social system. Decisions taken by individuals, governments, other business entities are determined in terms of their use of the resources owned by a nation. One of the most important aspects of an entity is the financial aspect and financial reporting records that have a major impact on the sustainability of the entity. This research is entirely library research. The purpose of this study is to determine how Islamic accounting is an information system. The analytical method used is the content analysis method. The results of this study indicate that Islamic accounting is an effort to deconstruct modern accounting in a humanist and value-laden form. Islamic accounting information systems highlight Islamic values both in the object of accounting and information systems, Islamic accounting information systems have a great responsibility in moral matters.

Penelitian ini difokuskan pada pengaruh penerapan prinsip transparansi terhadap kinerja penyusunan anggaran pemerintah pada Badan Kepegawaian, Pendidikan dan Pelatihan Daerah Kota Banjar. Permasalahan yang dihadapi dalam penelitian ini meliputi: 1) Bagaimana penerapan prinsip transparansi pada Badan Kepegawaian, Pendidikan dan Pelatihan Daerah Kota Banjar?, 2) Bagaimana kinerja penyusunan anggaran pemerintah daerah pada Badan Kepegawaian, Pendidikan dan Pelatihan Daerah Kota Banjar? dan 3) seberapa besar pengaruh penerapan prinsip transparansi terhadap penyusunan anggaran pemerintah daerah pada Badan Kepegawaian, Pendidikan dan Pelatihan Daerah Kota Banjar?. Adapun tujuan dari penelitian ini adalah untuk mengetahui: 1) Untuk mengetahui dan menganalisa penerapan prinsip transparansi dalam kinerja penyusunan anggaran pemerintah daerah pada Badan Kepegawaian, Pendidikan dan Pelatihan Daerah Kota Banjar, 2) Untuk mengetahui kinerja penyusunan anggaran pemerintah daerah pada Badan Kepega...

Skripsi ini dapat terselesaikan dengan baik tidak lepas dari beberapa pihak yang ikut membantu dalam proses penyelelesaiannya, skripsi ini dengan rendah hati saya persembahkan kepada: 1. Orang Tua dan Keluarga, atas doa, dukungan, dan kasih sayang yang tak terhingga selama perjalanan studi saya. 2. Pembimbing Akademik, atas bimbingan, arahan, dan motivasi yang diberikan selama penyusunan skripsi ini. 3. Rekan-rekan dan Teman-teman, atas dukungan, semangat, dan motivasi yang diberikan selama studi. Semoga skripsi ini dapat bermanfaat bagi pembaca dan memberikan kontribusi kecil bagi perkembangan ilmu pengetahuan. viii

To collect data of this study, survey questionnaires are used. From 100 questionnaires were given to managers in a public sector organization, questionnaires with complete answers were 80 questionnaires. Testing in this study using SPSS software version 17 for windows. The analysis results indicate that budgetary participation and local government performance have positive relationship and statistically significant. But organization commitment did not indirectly affect local government performance in budgetary participation. Leadership style directly affects local government performance in budgetary participation.

Data collection was carried out using observation techniques, questionnaires, literature study and documentation. The results of the analysis in this research were carried out using validity tests, reliability tests, simple regression tests, hypothesis tests consisting of the f test and t test (partial test) and the Coefficient of Determination Test. The hypothesis in this research is that there is a significant positive influence between Supervision on Work Discipline, the f test states that the f value is 952,881 with a significance of 0.000, which means the significant value is below 0.05, which means that variable X (Supervision) has a significant effect on variable Y (Discipline). work) together, while the t test states that the variable Supervision of Work Discipline is 30,869 with a significant number of 0.000, which means that a significant value below 0.05 can be explained that variable X has a significant influence on variable Y. the results above, from the validity test, reliability test, simple linear regression test, significant test f. significant t test (partial) and coefficient of determination test (R) it can be said that the supervision that has been carried out has an influence on work discipline in the South Sumatra Province Communication and Information Office.

The spate of corporate collapses and financial scandals has resulted in an increased focus on internal auditing as an important consideration for organisations. The basic role of internal auditing is to help management achieve company goals. It also provides assurance that management has implemented a satisfactory internal control system to prevent risks. It is observed that sourcing of internal audit services internally always leads to lack of independence by the staffs that provide these services since they are employees of the entity and under the control of management. In addition to that, the external auditors find it difficult to place reliance on the work performed by internal auditor.This study examines outsourcing of internal audit functions and performance of organisations in Nigeria by reviewing some selected studies from within and outside Nigeria. The objective of the study is to conduct a conceptual review (to determine how outsourcing of internal audit function affects performance of organisations in Nigeria based on the findings) of previous studies. This paper discovered from previous studies that outsourcing of internal audit functions is the remedy to efficiency, cost savings and reliability of internal audit services in every organisation. This study is of the opinion that more researches should be conducted on the topic in Nigeria and that organisations in Nigeria should key into outsourcing of their internal audit functions as this brings about cost saving, reliability of record as well as independence of opinion.

This communication's focus will be on the organizational engineering as a support to internal control system. The implementation of this kind of internal control is essential to promote more dynamic auditing within the organizations. The attention that has been given to internal control has had some effects, i.e., the change of organizational behaviour, from structure to process. In this paper, we made the extension of the CEO framework, using the "Enterprise Risk Management-Integrated Framework", published in September of 2004 by "Committee of Sponsoring Organizations of the Treadway Commission" (COSO), as a basis to the modelling of internal control mechanisms.

The company has its own way in the benefit and boost profits from year to year. Gains usually obtained sourced from a network Perusahaan.System activities related procedures in a comprehensive series to carry out an enterprise activity. Therefore, the service strategy very big influence on the activities of the company. With the waiters are good, it is expected there will be no diversion of the company The research objective was to determine the effect of electricity online payment system (payment points online bank) to internal control of cash at PT.PLN (Persero) Distribution West Java and Banten Distribution Office. Conventional payment systems that rely on physical cash as a payment instrument has been shifted due to advances in technology can replace conventional ways of containing the risk of endangering safety. Based on research data on the PT. PLN (Persero) Distribution West Java and Banten and discussion based on the theory, it can be concluded that the system of online paym...

Penelitian ini bertujuan untuk menilai efektivitas penerapan sistem pengendalian internal di organisasi pengelola zakat (OPZ) dengan menggunakan prinsip dan atribut COSO. Pengukuran efektivitas penerapan sistem pengendalian ini diharapkan dapat meningkatkan tata kelola organisasi BAZNAS menjadi lebih baik lagi. Adapun komponen yang digunakan untuk menilai efektivtas sistem pengendalian internal terdiri dari lima komponen yaitu: lingkungan pengendalian,penilaian risiko, aktivitas pengendalian, informasi dan komunikasi, dan aktivitas monotoring. Populasi dalam penelitian ini mencakup seluruh pegawai Badan Amil Zakat Nasional (BAZNAS) di Solo Raya. Kemudian pengambilan sampel menggunakan sistem random dan diperoleh 32 responden. Penelitian ini menggunakan statistik deskriptif untuk mengukur efektivitas setiap komponen sistem pengendalian internal. Data dalam penelitian ini diambil dengan menggunakan angket yang disebar kepada pegawai BAZNAS di Solo Raya. Nilai rata-rata (mean) dari mas...

Tujuan penelitian ini mendapatkan bukti empiris berupa pengaruh Sistem Pengendalian Intern Pemerintah, Sistem Akuntansi Pemerintah Daerah terhadap Akuntabilitas Pengelolaan Keuangan Daerah yang dimediasi Kualitas Laporan Keuangan pada Organisasi Perangkat Daerah Kabupaten Musi Banyuasin, Provinsi Sumatera Selatan. Sampe penelitian berjumlah 96 orang pada OPD di Kabupaten Musi Banyuasin. Data primer dikumpulkan melalui kuesioner dan diperoleh 79 data kuesioner yang bisa diolah menggunakan teknik analisis regresi dan analisis jalur (path analysis). Temuan penelitian ini menunjukkan bahwa Sistem Pengendalian Intern Pemerintah berpengaruh positif signifikan terhadap Kualitas Laporan Keuangan. Sistem Akuntansi Keuangan Daerah tidak memiliki pengaruh yang signifikan terhadap Kualitas Laporan Keuangan. Kualitas Laporan keuangan berpengaruh positif dan signifikan terhadap Akuntabilitas Pengelolaan Laporan Keuangan, Sistem Pengendalian Intern Pemerintah berpengaruh positif signifikan terhada...

The design and development of mechanical systems are need to be tested, validated for their performance and in turn it is important to know why systems fails. For finding out the exact cause of damage or failure, various analysis are carried out depending upon the nature, type and application of the system. This study aims to present various case studies in the field of engineering failure analysis of mechanical systems. The chlorination and sulfidation reactions are associated with calcium chloride and hydrogen sulfide present in crude oil. R.K. Upadhyay et. al (3) This paper focuses Rolling Contact Fatigue (RCF) occurring due to cyclic stress during its operation. Due to vibration or sliding oscillation false Brinelling occurs which tends to damage bearing surface within a short period. It is suggested that bearing life need to be improved. George A. Pantazopoulos et. al (4) This paper focuses on failure analysis of a machinable brass connector in a boiler unit installation. The a...

Penelitian ini bertujuan untuk menganalisis faktor yang mempengaruhi kualitas laporan keuangan pemerintah daerah. Populasi dalam penelitian ini adalah adalah Satuan Kerja Perangkat Daerah (SKPD) dan Anggota Dewan Perwakilan Rakyat Daerah Kabupaten Pati. Teknik pengambilan sampel adalah purposive sampling yang menghasilkan sampel sebanyak 83 responden. Data yang digunakan adalah data primer yang dikumpulkan melalui kuesioner. Pengujian hipotesis menggunakan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa pengawasan keuangan, sumber daya manusia, pemanfaatan teknologi informasi, pengendalian internal, penerapan sistem akuntansi keuangan daerah, komitmen organisasi, pemahaman standar akuntansi pemerintahan, pengalaman kerja, good governance berpengaruh positif signifikan terhadap kualitas laporan keuangan pemerintah daerah

Job performance is the result of employee working in quality and quantity in performing their duties in accordance with the responsibilities given to him. This study aims to identify and analyze the influence of variables incentives and discipline partially and simultaneously on job performance Employee Inspectorate of South Sumatra province. The present study sample as many as 51 samples. This research analyzes using multiple regression analysis using SPSS for Windows version 20 for processing data. These results indicate the effect of incentives and disciplinary partially on employee job performance, each by 2.37 and 5.32 as well as a significant value. of 0.000 and 0.020 is less than 0.05, which means that the variable incentive and discipline partially positive and significant impact on job performance Employee in the Inspectorate of South Sumatra province and the influence of incentives and disciplines simultaneously to job performance Employee of 70.125 with significant value of 0.000, this shows the influence of incentives and discipline against the employee work performance together towards the achievement Employees working in the Inspectorate of South Sumatra province. Variable discipline has dominant influence on employee job performance in the Inspectorate of South Sumatra province with a value of 5.32 and sig. 0,000.

Puji dan syukur saya panjatkan kehadirat Tuhan Yang Maha Esa yang telah memberikan Rahmat, Hidayah dan Inayah-Nya kepada kami sehingga kami dapat menyelesaikan makalah ini. Tanpa bantuannya, saya mungkin tidak akan memiliki pilihan untuk menyelesaikan makalah ini dengan baik. Makalah saya diakumulasikan berdasarkan permintaan atau tugas yang diberikan oleh pembicara kami. Selain itu, saya menyusun makalah ini dengan harapan makalah ini dapat bermanfaat dan menambah pemahaman bagi para pembacanya, dan bagi kami kelompok penyusunnya secara khusus. Makalah yang kami beri nama "pengangaruh implementasi system enterprise resource planning(ERP) terhadap efisiensi operasional perusahaan" ini dikumpulkan berdasarkan data dan informasi dari berbagai sumber. Afirmasi kami ingat untuk berbagi dengan orang-orang yang telah membantu dan mendukung selama waktu yang dihabiskan untuk menyiapkan makalah ini. kami memahami bahwa makalah ini jelas memiliki kekurangan walaupun harus diperbaiki, oleh karena itu kami mengharapkan analisis dan ide-ide yang bermanfaat dari para pembaca. kami selaku penulis mohon maaf apabila dalam penulisan makalah ini terdapat kesalahan penyusunan atau blunder yang berbeda-beda. Idealnya makalah ini dapat memberikan manfaat dan menambah informasi bagi para pembacanya. Sangat dihargai.

Business success is conditioned by the success of its internal control system. The main motivation for the choice of this theme was the possibility of creating value for the Alojamento Local Camões, in order to improve its performance and promote good practices of Internal Control, through the formalization of it. The subject of study of this project work is the study of the Internal Control System of the Alojamento Local Camões in Almodôvar and its main objective is to characterize the Internal Control System applied in the small hotel sector. Given the size of this sector, the lessons learned from this project may be relevant to those responsible for local accommodation establishments. The methodological option chosen for this research was the Case Study method. A proposal for Internal Control manual for the organization was based on the COSO conceptual framework. To conclude, the entity studied already has the necessary controls for the proper functioning of the establishment. Nevertheless, implementing additional procedures would benefit the entity.

Small and medium enterprise projects play a major role in most economies in economic growth and development by creating employment opportunities to many people and as a source of technological innovation to create new products and eradication of poverty. Although their contribution in economic growth is indisputable, provocative argument on factors influencing their performance has remained unsolved to date. The purpose of this study was to determine the extent to which risk assessment influence performance of SME projects in Machakos County. The study applied pragmatism philosophical approach and descriptive survey research design. It tested the hypothesis at 95% confidence level which stated that risk assessment does not significantly influence performance of small and medium enterprise projects in Machakos County. The study used multiple regressions model against a sample size of 265 selected from a population of 5311 small and medium enterprise projects in Machakos County using ...

The main objective of this study is to prevent fraud in the local government sector on the island of Java by increasing government accountability using the cultivation of the values of the teachings of the kindness of Javanese ancestors, including; Indra Brata (Sky), Yama Brata (Star), Surya Brata (Sun), Candra Brata (Moon), Bayu Brata (Wind), Kuwera Brata (Earth), Baruna Brata (Ocean), Agni Brata (Fire) in each regional apparatus. The concept of this research used attribution theory, which provides an explanation of the reasons why someone does something or chooses to act in a certain way, so that good accountability based asthabrata greatly supports fraud prevention in the local government sector.This research collects data using the literature study method from sources with the theme of fraud and corruption, such as journals and a financial audit agency report on the island of Java between 2020 and 2024. The results of this study indicate that as a whole the implementation of asthabrata values is not optimal in increasing accountability in order to prevent financial fraud on the island of Java. As an implication, Javanese philosophy of "Asthabrata" can be used as a tool in improving financial reporting accountability in order to kill the growth of fraud in the local government financial sector. This research is one of the first to examine in depth related to asthabrata-based accountability in preventing fraud in local government on the island of Java.

on the Quality of Financial Reporting of the Regional Government. Respondents in this study were 72 employees of the Regional Finance Agency of Sukoharjo Regency. Based on the results of processing primary data (questionnaires) with multiple linear regression analysis methods, F test and t-test has known that variables of the Quality Government Apparatus, Regional Government Accounting System, utilization of information technology simultaneously have a significant effect on the Quality of Financial Reporting in the Regional Government. Partially the Quality Government Apparatus does not have a significant effect on the Quality of Financial Reporting of the Regional Government, but the Regional Government Accounting System and Utilization of Information Technology has a significant effect on the Quality of Financial Reporting in the Regional Government.

This study aims to determine the effect of the Quality Government Apparatus, Regional Government Accounting System, Utilization of Information Technology on the Quality of Financial Reporting of the Regional Government. Respondents in this study were 72 employees of the Regional Finance Agency of Sukoharjo Regency. Based on the results of processing primary data (questionnaires) with multiple linear regression analysis methods, F test and t-test has known that variables of the Quality Government Apparatus, Regional Government Accounting System, utilization of information technology simultaneously have a significant effect on the Quality of Financial Reporting in the Regional Government. Partially the Quality Government Apparatus does not have a significant effect on the Quality of Financial Reporting of the Regional Government, but the Regional Government Accounting System and Utilization of Information Technology has a significant effect on the Quality of Financial Reporting in the...

Saat ini banyak pelayanan publik yang berkembang di dunia bisnis, khususnya pada perusahaan yang ingin mengajukan permohonan sertifikat kapal dan perusahaan melalui online untuk mempermudah berjalannya aktivitas bisnis perusahaan. Direktorat Jenderal Perhubungan Laut telah menciptakan aplikasi untuk Direktorat Perkapalan dan Kepelautan yaitu Sistem Informasi Manajemen Perkapalan dan Kepelautan (SIMKAPEL) untuk mengintegrasikan layanan sertifikasi kapal, perusahaan dan pelaut secara online. Aplikasi ini dapat secara akurat dan tepat waktu menampilkan data dan informasi sertifikasi kapal dan pelaut yang dapat dicari oleh para pengguna jasa. Berdasarkan cara ini, aspek efektivitas dan transparansi layanan dapat dicapai dengan benar.

Background of the Study One of the major policy changes after Zimbabwe became independent in 1980 was to increase the percentage of blacks enrolled at the institution and also to widen access to higher education in general for the formerly racially discriminated black majority (Shizha & Kariwo, 2011).Several universities were established but all with scarce library facilities due to the prevailing socioeconomic environment. University libraries in Zimbabwe developed from humble beginnings that were characterized by meager resources (Mabuto and Tendai, 2015). For example, the facilities at the selected university, as at 2012, the university was already overburdened with 4000 students(Prospectus, 2012) and at the time of the study, the university had close to 15 000 students (Prospectus, 2016). Fortunately, some major policy decisions and improvements had been made along the way, such as the multi-campus library with its own library facilities. Nonetheless, the student ratio and the facilities on the ground need to conform to the required standards set by the universities regulatory agency, the Zimbabwe Council for Higher Education (ZIMCHE). For example, the basis for accreditation by ZIMCHE clearly stipulates that the university must be able to provide adequate and quality library and equipment facilities. (ZIMCHE Act 1/2006). According to Alegbeleye (1999) librarians, particularly in Africa, are skeptical about the importance of disaster management in public libraries; due to a myth that disaster management should be the concern of legal deposit, collections, archives and research and special libraries rather than public libraries. Buchanan (2002) observed with concern, that librarians often overlook disaster preparedness on the perception that Africa is not prone to library disasters like in America and Europe. The myth is aggravated by the fact that not much has been documented on the occurrence of library disasters in Africa (Kingori & Otike, 2011), hence the motivation for this current study. However (Kingori & Otike, 2011), proceed to raise an important observation, that disasters are real and they are different from region to region, hence the contribution of this research on the context of Zimbabwe.

Artikel ini adalah hasil penelitian yang mengevaluasi sistem pengendalian intern penerimaan kas pada PDAM Buton Selatan, dimana dalam praktiknya ditunjukkan pada unsur pengendalian intern yaitu dalam melakukan pemeriksaan internal atas transaksi penerimaan kas tidak dilakukan oleh orang yang berpengalaman. Penelitian ini memiliki tujuan yaitu 1) untuk mengetahui bagaimana sistem pengendalian intern penerimaan kas yang diterapkan oleh PDAM Buton Selatan, 2) untuk mengetahui sistem pengendalian intern penerimaan kas yang diterapkan oleh PDAM Buton Selatan, 3) untuk mengetahui evaluasi penerapan sistem pengendalian intern penerimaan kas oleh PDAM Buton Selatan. Penelitian ini merupakan penelitian kualitatif. Penelitian ini menggunakan kuesioner, wawancara, observasi dan dokumentasi dalam pengumpulan data. Hasil penelitian ini menunjukkan bahwa di PDAM Buton Selatan dalam struktur organisasi baik sekali, sistem wewenang dan prosedur pencatatan baik sekali, praktek yang sehat baik, dan k...

Tujuan dalam penelitian ini adalah untuk mengetahui pengaruh partisipasi masyarakat dan transparansi kebijakan publik terhadap pengawasan keuangan daerah pada Kantor DPR Aceh. Data penelitian dikumpulkan melalui daftar pertanyaan/kuisioner dan studi dokumentasi. Pengujian hipotesis menggunakan analisis regresi linier berganda dengan sampel penelitian  sebanyak 77 responden.  Hasil penelitian menunjukan bahwa secara parsial  yaitu partisipasi masyarakat berpengaruh terhadap pengawasan keuangan daerah pada Kantor DPR Aceh,  transparansi kebijakan publik berpengaruh terhadap pengawasan keuangan daerah pada Kantor DPR Aceh. Kemudian secara uji simultan antara variabel partisipasi masyarakat dan transparansi kebijakan publik berpengaruh terhadap pengawasan keuangan daerah pada Kantor DPR Aceh

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh pengawasan keuangan, akuntabilitas dan transparansi pengelolaan keuangan secara parsial dan simultan terhadap kinerja anggaran berbasis value for money pada Pemerintah Provinsi Sulawesi Barat dan variabel yang berpengaruh dominan terhadap kinerja anggaran berbasis value for money pada Pemerintah Provinsi Sulawesi Barat. Pengambilan sampel dilakukan dengan cara purposive sampling dengan kriteria yang terlibat dalam penyusunan anggaran dan keuangan yang berjumlah 94 orang. Hasil pengujian menunjukkan bahwa secara parsial variabel pengawasan keuangan, akuntabilitas dan transparansi pengelolaan keuangan berpengaruh positif signifikan terhadap kinerja anggaran berbasis value for money pada Pemerintah Provinsi Sulawesi Barat, secara simultan variabel pengawasan keuangan, akuntabilitas dan transparansi pengelolaan keuangan berpengaruh positif signifikan terhadap kinerja anggaran berbasis value for money pada Pemerintah Pro...

Accounting information systems are needed in supporting the effectiveness of internal control. The purpose of this study was to determine how the influence of existing accounting information systems in the company on the implementation of internal control. Researchers used descriptive and quantitative methods by distributing questionnaires. From the research results, it turns out that PT. Pelabuhan Indonesia I (Persero) Dumai Branch has implemented an Accounting Information System of port boarding pass fees and an adequate Internal Control System. The Accounting Information System of port boarding pass fees applied to affect the Internal Control System but the effect is not strong. Then the application of the Accounting Information System of port boarding pass fees and the Internal Control System is in accordance with the Islamic perspective.

The research conducted there is not aimed at the relationship between financial accounting system area with quality accountability on the administration of the city of Bandar Lampung. The Data used in this research was the qualitative data in the form of a questionnaire which is processed into quantitative data with the forms of tabulate data. Test data was conducted to test the validity, reliability, and normality. Test your hypothesis by using correlation method of product moment. Results of this study stated that the financial accounting system of regional relations in the agency financial management Asset & Bandar Lampung city areas were in accordance with the established guidelines. All cycle stages have been run well. So too with the completeness of his or her financial report items were in accordance with the provisions of the financial statements comprising a SKPD Report realization of budget, balance sheet, and notes to the financial statements. Record-keeping and transaction classification comes from ledger, evidence which was recorded in a book journal. For those transactions are the same, recorded in the book of specialized journals. Transactions have been recorded and classified in a journal, each month or other period will be summarized and published in a book of accounts. Accounting Data that have been recorded in the ledgers of accounts presented in the form of financial statements that report the realization of the budget, the balance sheet and notes to the financial statements.