Analisis Sistem Pengendalian Internal Menunjang Akuntabilitas Dalam Meminimalisir Kecurangan
Abstract
The purpose of this study is to Know the Implementation of Internal Control Systems in Supporting Accountability in Minimizing Cheating at KPRI-Bahagia. This research is a descriptive qualitative study. The method of data collection is done using the method of observation, interviews and documentation. The data analysis technique is done through four stages, namely through data collection, data reduction, data presentation and conclusion drawing. The results showed that the internal control system was able to support accountability in minimizing fraud, both with steps to improve and develop the KPRI-Bahagia internal control system.
References
Adelin, V. (2013). Pengaruh Pengendalian Internal, Ketaatan Aturan Akuntansi, dan Perilaku Tidak Etis Terhadap Kecenderungan Kecurangan Akuntansi (Studi Empiris pada BUMN di Kota Padang). Jurnal Akuntansi.
Adelin, V. (2013). Pengaruh Pengendalian Internal, Ketaatan Aturan Akuntansi, dan Perilaku Tidak Etis Terhadap Kecenderungan Kecurangan Akuntansi (Studi Empiris pada BUMN di Kota Padang). Jurnal Akuntansi.
Adelin, V., & Eka, F. (2013). Pengaruh pengendalian internal, ketaaatan pada aturan akuntansi dan kecenderungan kecurangan terhadap perilaku tidak etis. Wahana Riset Akuntansi.
Dewi, P. A., & Putu, J. (2020). PENGARUH PENERAPAN SISTEM INFORMASI KEUANGAN DESA DAN PENGENDALIAN INTERNAL TERHADAP AKUNTABILITAS DANA DESA. Jurnal Akuntansi Profesi.
Hardiningsih, P. C. (2019). Determinan Akuntabilitas Pengelolaan Keuangan Daerah (Studi Kasus pada Pemerintah Daerah Kabupaten Pemalang). AKTSAR: Jurnal Akuntansi Syariah, 21-42.
Putu, P. S. (2015). Pengaruh Efektivitas Sistem Pengendalian Internal, Ketaatan Aturan Akuntansi, Persepsi Kesesuaian Kompensasi dan Implementasi Good Governance Terhadap Kecenderungan Fraud (Studi Empiris Pada SKPD di Kabupaten Tabanan).". JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) .
Rahmi, F., & Asni, S. (2017). "Dampak Sistem Pengendalian Internal, Prilaku Tidak Etis, dan Moralitas Manajemen terhadap Kecenderungan Kecurangan Akuntansi pada Perusahaan Developer di Pekanbaru. Jurnal Al-Iqtishad, 48-66.
Razila, H. (2019). PENGARUH PERAN, KINERJA DAN KOMPETENSI AUDITOR INTERNAL TERHADAP EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL (Studi Empiris Satuan Kerja Badan Layanan Umum UIN Suska Riau). Riau.
Sutandi, A. C. (2020). Evaluasi pengendalian internal pada siklus persediaan dan pergudangan untuk meminimalkan risiko terjadinya kecurangan: studi kasus pada CV. A Semarang. Semarang.
Wardana, I. (2016). Akuntabilitas dalam pengelolaan keuangan desa (studi pada pemerintah desa di Kabupaten Magelang). Diss. Universitas Negeri Semarang.
Wulandari, R., & Ikhsan, B. R. (2018). AKUNTABILITAS PENGELOLAAN KEUANGAN DESA DAN SISTEM PENGENDALIAN INTERNAL DESA (Studi Kasus Pada Desa Junwangi Kecamatan Krian Kabupaten Sidoarjo). Jurnal Ilmu dan Riset Akuntansi (JIRA).
Authors who publish with this journal agree to the following terms:
- Copyright on any article is retained by the author(s).
- The author grants the journal, right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work’s authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal’s published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
- The article and any associated published material is distributed under the Creative Commons Attribution-ShareAlike 4.0 International License