Implementation of the Internal Control System in Increasing the Accountability of the Financial Reports

Budi Raharjo; Aris Sarjito; Editha Praditya Duarte

doi:10.55927/fjss.v3i4.12924

Authors

Budi Raharjo Indonesia Defense University
Aris Sarjito Indonesia Defense University
Editha Praditya Duarte Indonesia Defense University

DOI:

https://doi.org/10.55927/fjss.v3i4.12924

Keywords:

Internal Control System, SPIP, Accountability Of Financial Report

Abstract

his study aims to describe the implementation of the internal control system in increasing the accountability of the financial statements of the Ministry of Defense of the Republic of Indonesia. This research uses a qualitative method with a descriptive analysis approach. Data was collected by interview method based on the maturity assessment of the integrated Government Internal Control System. The results of this study indicate that the Ministry of Defense has implemented an adequate internal control system. In line with this, there is also an increase in the accountability of its financial statements

Downloads

Download data is not yet available.

References

Airlangga, D. K., & Rossieta, H. (2023). Improving Internal Audit Capability of Government Agencies. Owner: Riset &Jurnal Akuntansi. https://doi.org/10.33395/owner.v7i4.1661

Awalia, M., & Nasution, J. (2022). Analysis of Implementing the Internal Control System on the Quality of Financial Statements at BPKD Pematangsiantar City. Jurnal Akuntansi AKTIVA. https://doi.org/10.24127/akuntansi.v3i1.2045

Bahari, A., & Inramus, G.W. (2018). Analysis of Human Resources Capability Improvement in the Field of Internal Government Supervision Based on the Internal Audit Capability Model (IACM). Andalas Management Review (AMAR), 2(2), 11–27.

Bonsu, A. B., & Appiah, K. O. (2023). Public sector accountability: Do leadership practices, integrity, and internal control systems matter? IIM Ranchi journal of management studies. http://doi.org/10.1108/IRJMS-02-2022-0010

Chief of BPKP Decision Number 5 of 2021 concerning Maturity Assessment of Implementing an Integrated Government Internal Control System at Ministries/Institutions/Local Government.

Cresswell, J. W. (2014). Research Design. London: SAGE Publication.

Damaynti, Novi. “Anggaran 10 Kementerian/Lembaga di Tahun Pertama Prabowo”. Retrieved from https://finance.detik.com/berita-ekonomi-bisnis/d-7534103/ini-anggaran-10-kementerian-lembaga-di-tahun-pertama-prabowo-kemhan-terbesar, accessed on December 7, 2024.

Girindra, I. B. R., & Malik, M. (2021). Evaluation of Internal Auditor Capability Improvement at the State Institution for Public Service Supervision. Jurnal Riset Akuntansi dan Keuangan, 9(3), 501–512. https://doi.org/10.17509/jrak.v9i3.31001

Government Regulation Number 60 of 2008 concerning the Government Internal Control System.

Government Regulation Number 71 of 2021 concerning the Government Accounting Standards.

Ibrahim, S. D., Tuli, H., & Mahmud, M. (2024). Analysis of Internal Control System and Improvement of Financial Report Quality. Jurnal Mahasiswa Akuntansi.

Law Number 1 of 2004 concerning the State Treasury.

Mat, T. Z. T., Saad, N. A. M., Arshad, R., Roni, S. M., & Urus, S. T. (2022). Accountability through budget performance: a study on budget adequacy and participation of Malaysian local government. International Journal of Business and Emerging Markets. http://doi.org/ DOI: 10.1504/IJBEM.2021.10038328

Miles, M. B., Huberman, A. M., & Saldana, J. (2014). Qualitative Data Analysis, A Methods Sourcebook. California: SAGE Publication.

Minelli, E., Gianfranco, R., & Matteo, T. (2009). Why does control fail? Result of an Italian survey. Critical perspectives on accounting.

Pakpahan, Y. E. (2020). The Effect of Financial Report Quality on MSME Business Performance. Akuntabel, https://doi.org/10.25273/inventory.v5i1.7436

Pernando, I., Hatta, M., Simamora, A.M., & Putra, D.A. (2023). Accountability and financial reporting quality mediate internal control systems and public organisation performance. International Conference on Economy, Management, and Business (IC-EMBus).

Prakoso, F. B., Aryati, T. (2024). The Effect of Control System Maturity and the Government Internal Oversight Capability Level on Audit Opinion. JIAKES: Jurnal Ilmiah Akuntansi Kesatuan. http://doi.org/10.37641/jiakes.v12i1.2418

Rahayu, D. P., Yanto, Ulza, E., & Arvian, R. R. (2023). The Influence of Internal Control System, Regional Financial Accounting Systems, Financial Reports Presence, and Accessibility of Financial Reports on The Accountability of Financial Management in Tangerang Selatan Government. International Conference on Economics and Business. https://doi.org/10.4108/eai.2-8-2023.2341462

Rahmawati, A., Mustika, I. W., & Eka, L. H. (2018). The Effect of Implementation of Government Accounting Standards, Utilization of Information Technology, and Internal Control System on the Quality of South Tangerang City SKPD Financial Statements. Jurnal Ekonomi, Bisnis, dan Akuntansi (JEBA). https://doi.org/10.32424/jeba.v20i2.1097

Ridzal, N.A., Sujana, I. W., & Malik, E. (2022). The Effect of Human Resources Capacity, Information Technology Utilization and Government Internal Control System on the Quality of South Buton Regency Local Government Financial Statements. Owner Riset & Jurnal Akuntansi. https://doi.org/10.33395/owner.v6i3.882

Septanoris, P., Sutrasna, Y., & Asmoro, N. (2023). Implementing Government Performance Accountability System in Realizing Good Governance at the Ministry of Defense. Student Research Journal, 1(2), 215–223.

Sumanti, R. (2020). Efforts to Improve the Capability of Government Internal Audit Apparatus (APIP) in Aceh Through the Internal Audit Capability Model (IACM). 16(2), 137–157. https://doi.org/10.24258/jba.v16i2.654

Sundari, D., & Mulyadi, J.M.V. (2018). Competence of Budget Managers, Utilization of Information Technology Internal Control System and Accountability of Financial Statements in the Indonesian Ministry of Defense. Jurnal Riset Akuntansi dan Perpajakan JRAP.

Sutaryo., & Sinaga, D. (2018). Government Internal Control System Maturity: The Role of Internal Guidance and External Control of Local Government in Indonesia. Jurnal Akuntansi dan Investasi. https://doi.org/10.18196/jai.190189

Widari, L., & Sutrisno. (2017). The Effect of Government Internal Control System and Organizational Commitment on the Quality of Regional Financial Reports. Jurnal Ilmiah Ilmu Ekonomi.

Widyaningsih, A. (2015). The Influence of Internal Control System on The Financial Accountability of Elementary School in Bandung, Indonesia. Research Journal of Finance and Accounting.

Yaniawati, Poppy., & Rully Indrawan. (2024). Metodologi Penelitian Konsep, Teknik dan Aplikasi. Bandung: PT Refika Aditama.