The Effect of Internal Control by using COSO Framework on Revenue Toward Employee Performance: A Case Study in Public Hospital of South of Tangerang, Indonesia

2018 ◽  
Author(s):  
Sukhman Dhillon ◽  
Alfi Andri
Keyword(s):  
Internal Control ◽  
Public Hospital ◽  
Employee Performance

Pengaruh Sistem Pengendalian Internal Pemerintah Terhadap Kinerja Pemerintah Daerah

2021 ◽  
Vol 2 (2) ◽  
pp. 100-109
Author(s):  
Mattoasi Mattoasi ◽  
Didiet Pratama Musue ◽  
Yaman Rauf
Keyword(s):  
Control System ◽  
Internal Control ◽  
Local Governments ◽  
Quantitative Research ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Quantitative Research Methods ◽  
Internal Control System ◽  
The Government

PThis study aims to determine the effect of the internal control system on the performance of local government Case Study in Gorontalo Regency. This study uses quantitative research methods, and the data sources use primary data obtained from questionnaires distributed to respondents. Meanwhile, the data analysis used in this research is descriptive quantitative analysis using statistical t-test and coefficient of determination test (ajusted R-Square). The results showed that the internal control system had a positive effect on the performance of local governments with a determinant value of 48.7%. The result of this study contribute to the government to establish and implement a more effectives Internal Constrol Systems (ICS).  

Comparison and Evaluation of Organizational Transactions for Continuous Auditing and Business Compliance

2018 ◽  
Vol 9 (2) ◽  
pp. 1-23
Author(s):  
Rui Pedro Marques ◽  
Henrique Santos ◽  
Carlos Santos
Keyword(s):  
Real Time ◽  
Internal Control ◽  
Control Mechanisms ◽  
Continuous Auditing ◽  
Technical Details ◽  
Ontological Model ◽  
High Level ◽  
Execution Pattern

This article presents a comparator module which aims to compare, in real time, executions of organizational transactions with patterns of behaviors of these transaction executions, allowing the determination of which execution pattern is being followed by running each transaction. This is according to information received by the internal control mechanisms, which continuously monitors the transaction executions. A possible application using this module was deployed and results were obtained from a case study. The results prove effectiveness of the module, mainly because it is able to assess business compliance and the qualitative risk associated to each transaction execution while it is running, enabling an efficient continuous auditing application. The innovation of this article is ensured by the use of an ontological model to represent organizational transactions, which can be applicable to any type of transaction in any business area in order to audit transactions at a very low level, contrary to what happens in traditional auditing, which occurs at a high level (e.g. compare whether a completed transaction has followed a set of procedures). Besides the conceptualization, this work presents some technical details of development and discussion of results from the case study.

scholarly journals PENGARUH PELATIHAN AKUNTANSI SYARIAH, SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAP KINERJA KARYAWAN BMT KABUPATEN KUDUS

2018 ◽  
Vol 6 (2) ◽  
pp. 270
Author(s):  
Husnurrosyidah Husnurrosyidah
Keyword(s):  
Direct Effect ◽  
Internal Control ◽  
Employee Performance ◽  
Survey Methods ◽  
Accounting Information ◽  
Field Research ◽  
Secondary Data ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Microfinance Institution

<p><em>BMT is a sharia microfinance institution that can reach all levels of society and has the potential to develop into a professional, healthy, and sharia Islamic microfinance institution. However, based on observations in several BMTs domiciled in Kudus, Pati, Jepara and Rembang areas, it still seems that employee performance is poorly demonstrated by marketing that cannot reach the targets set by BMT, even many fictitious sales agents are very detrimental to BMT. This is due to the low internal control in the BMT. In addition, there are still many BMT employees who are professional with accounting so employees need sharia accounting training. This research is a field research with a quantitative approach. The data used are primary and secondary data with survey methods through questionnaires. There are three independent variables in this study, namely (X1) training in Islamic accounting, (X2) accounting information systems, and (X3) internal control. The dependent variable (Y) in this study is employee performance. A sample of 94 respondents, using the purposive sampling method. The results of this study indicate that: 1) sharia accounting training has an effect on employee performance indicated that the PAS direct effect coefficient on KK (path c) in model (1) is 0.12 and significant (&lt;0.02); 2) accounting information system influences employee performance by 0.19; 3) internal control has an effect on employee performance indicated by direct effect coefficient of 0.35.</em><em></em></p>

scholarly journals Importance of staff training in hotel industry Case Study: Hotel Dukagjini

2011 ◽  
Vol 1 (2) ◽  
Author(s):  
MSc. Albana Gazija
Keyword(s):  
Staff Training ◽  
Qualitative Method ◽  
Employee Performance ◽  
Rapid Change ◽  
Hotel Industry ◽  
Global Competition ◽  
Personnel Training ◽  
Continuous Training ◽  
New Methods

In every business, independently of the activity, human resources are the most precious capital. In terms of global competition and rapid change, personnel training are essential. Every manager should be able to attract qualified and capable personnel, in order to use their skills in achieving organizational objectives. In a market economy where uncertainty is rather widespread, obtaining knowledge and information is becoming a source for creating competing advantages.One of the most important aspects in contemporary hotel industry is getting to know the new methods and techniques through training. Staff training is an important part in Human Resource Management, in order to improve employee performance, respectively it helps putting their skills to better use and specialization in their work. Application of an efficient training process has an important impact in increasing employee performance.     The aim of this study is to understand the importance of personnel training in hotel industry. The study includes the theoretical part for staff training, importance and benefits. The empirical part is composed by a qualitative method research of Hotel Dukagjini in Peja. The paper’s results have shown that management has a relatively good understan-ding of the importance of personnel training; the hotel may be in a favorable situation if the employees keep taking continuous training. 

scholarly journals Efektivitas Pengendalian Internal Persediaan Obat-Obatan Penanggulangan Covid-19 Di Instalasi Farmasi Dinas Kesehatan Provinsi Jambi

2021 ◽  
Vol 11 (2) ◽  
pp. 185-194
Author(s):  
Uni Mardhotillah ◽  
Diska Arliena Hafni
Keyword(s):  
Internal Control ◽  
Case Study Research ◽  
Qualitative Approach ◽  
Internal Controls ◽  
Medicine Management ◽  
Study Research

This research aim to analyze effectiviness of internal control of Covid-19 medicine management avalibility at pharmaceutical installation of Jambi Health Departement. This research is case study research with qualitative approach. The results showed that the pharmaceutical installation of the Jambi Health Office had carried out internal controls well to protect its assets and efforts to increase its managerial activities. The Jambi Health Office Pharmacy Installation has implemented internal control based on COSO standards in managing supplies of special medicines for Covid-19 prevention properly and effectively. This can be proven by the fulfillment of the implementation of 13 indicators (87%) of the 15 COSO indicators that have been carried out by the Pharmaceutical Installation of the Jambi Health Office.

scholarly journals Policy Analysis of Used Capital Fund of National Health Insurance (JKN) To Increase Employee Performance on Primary Healthcare (FKTP)Puskesmas in Pacitan

2021 ◽  
Vol 06 (01) ◽  
Author(s):  
Galuh Panji Rakasiwi ◽  
Keyword(s):  
Performance Evaluation ◽  
Health Service ◽  
Work Performance ◽  
Employee Performance ◽  
Group Discussion ◽  
Capitation Payment ◽  
Incentive Payment ◽  
Administrative Tasks ◽  
Depth Interviews

Under the ministerial regulation no 21/2016 the payment of JKN service to the FKTP used capitation payment system. The payment given to the primary care is in the form of health service payment (minimum 60%). The allocation is based on types of workforce (profession, administrative tasks, person in charge of programs, and years of service) and attendance. This study investigates the possibility of adding employee performance as a variable in giving health service point for employees at FKTP Puskesmas. This study is a qualitative study in nature using case study design. The data were collected through in-depth interviews, focus group discussion, and triangulation. Incentive payment increases the employee performance at work. The amount of incentives should line up with the employees performances. Incentives will not be effective if they are fixed and do not count the employees performances. In the ministerial regulation no 21/2016, healthcare service is not included as a variable in employee performance evaluation. The head of FKTP Puskesmas can use the results of employee performance evaluation to determine the amount of incentives received. One of the ways to improve employee performance is through reward and punishment system. Employee performance in Puskesmas can be increased by adding work performance evaluation as a variable capitation payment of BPJS Kesehatan to Puskesmas based on ministerial regulation (Permenkes) no 21/ 2016.

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