Analysis of the Effectiveness of Internal Control as Fraud Prevention in the Kupang City Government
Journal Title: International Journal of Current Science Research and Review - Year 2024, Vol 7, Issue 12
Abstract
This study aims to evaluate the effectiveness of the implementation of the Internal Control System (ICS) in financial management and Government Regulation (PP) No. 06 of 2008 as a fraud prevention measure. This study employs a qualitative descriptive approach. Primary data were gathered through questionnaire about internal control system, completed by relevant officials, which where supplemented by additional insights obtained from interviews. Meanwhile, secondary data were sourced from the Summary of Audit Results (IHPD) for the East Nusa Tenggara Province. Given the paucity of research on internal control-based auditing in the government sector and the rising instances of corruption in public financial accountability and operations, it is critical to delve deeper into this issue to investigate the effectiveness of internal controls in preventing fraud within the government. This study identifies the causes of compliance findings in the Financial Statements of the Regional Government of Kupang City for the 2023 Fiscal Year, analyzed them in relation to the effectiveness of the Internal Control System (ICS). The findings reveal that ineffective implementation of internal control is a significant factor contributing to compliance violations of regulations, which result in state or regional losses that require recovery.
Authors and Affiliations
Maria Kurnia Purnayuda, F. X. Kurniawan Tjakrawala,
Keywords
Related Articles
- EP ID EP752617
- DOI 10.47191/ijcsrr/V7-i12-25
- Views 6
- Downloads 0
Proposed Business Strategy for Rest Area Al-Mahdiyyiin
Rest Area play an important role in the road network as they offer drivers of small and heavy vehicles as well as passengers to rest or the opportunity to pray, use restroom, buy drink or food. Al-Mahdiyyiin rest area lo...
The Peculiarities of the Use of Activated Charcoals Obtained from Native Plum Pips in the Treatment of Wastewater of Industrial Enterprises
The purpose of the article is to treat the wastewater of industrial enterprises with the help of activated charcoals with high adsorptive properties obtained from the waste of native plum pips, a local raw material grown...
Determinants of Sustainable Bond Yield among IDX-Listed Companies
This study analyzes the development of sustainable bonds among IDX-listed companies in the post-Covid period of 2022 and identifies the factors influencing sustainable bond yields. The research observes 749 sustainable b...
Proposed Value Proposition and Business Model for VMCS Advisory Indonesia
The development of the business world and leadership in various industries depends on critical factors, including the role of corporate communications and public relations. Since the beginning of civilization, communicat...
The Influence of Experience, Competence, Motivation, Professional Skepticism of Auditors on the Quality of BPKP Supervision (Study at BPKP North Sumatra Province)
The supervision quality produced by the Financial and Development Supervisory Agency in Indonesia still needs to be improved, as evidenced by the trend of corruption cases from 2019 to 2020. This research aims to test an...