Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara最新文献

{"title":"Pengaruh Kualitas Layanan Terhadap Kepuasan Pasien Rawat Jalan Tingkat Lanjutan Di Rumah Sakit Umum St. Madyang Kota Palopo","authors":"Aswin Agustiansyah, Abd Rahman Mus, Mahfudnurnajamuddin","doi":"10.52103/tatakelola.v8i1.454","DOIUrl":"https://doi.org/10.52103/tatakelola.v8i1.454","url":null,"abstract":"Tujuan penelitian ini adalah untuk menganalisis pengaruh tampilan fisik terhadap kepuasan pasien rawat jalan tingkat lanjutan di RSU St Madyang Kota Palopo; menganalisis pengaruh kehandalan terhadap kepuasan pasien rawat jalan tingkat lanjutan di RSU St Madyang Kota Palopo; menganalisis pengaruh ketanggapan terhadap kepuasan pasien rawat jalan tingkat lanjutan di RSU St Madyang Kota Palopo; menganalisis pengaruh jaminan terhadap kepuasan pasien rawat jalan tingkat lanjutan di RSU St Madyang Kota Palopo; menganalisis pengaruh empati terhadap kepuasan pasien rawat jalan tingkat lanjutan di RSU St Madyang Kota Palopo; mengetahui variabel yang memiliki pengaruh dominan terhadap kepuasaan pasien rawat jalan tingkat lanjutan di RSU St Madyang Kota Palopo. Studi ini menggunakan pendekatan kuantitatif deskriptid dengan regresi linear sebagai alat uji analisisnya. Selain daripada itu metode pengumpulan data menggunakan kuesioner yang melibatkan 99 responden. Hasil penelitian ini menyatakan bahwa 1). Variabel tampilan fisik berpengaruh tidak signifikan terhadap kepuasan Pasien RJTL RSU St. Madyang di Kota Palopo, artinya tampilan fisik belum mampu meningkatkan secara signifikan kepuasan Pasien RJTL RSU St. Madyang; 2). Variabel kehandalan berpengaruh signifikan dan positif terhadap kepuasan Pasien RJTL RSU St. Madyang di Kota Palopo, artinya semakin baik atau strategi kehandalan maka cenderung akan meningkatkan kepuasan Pasien RJTL RSU St. Madyang; 3) Variabel ketanggapan berpengaruh signifikan dan positif terhadap kepuasan Pasien RJTL RSU St. Madyang di Kota Palopo, artinya semakin baik atau strategi ketanggapan maka cenderung akan meningkatkan kepuasan Pasien RJTL RSU St. Madyang; 4). Variabel jaminan berpengaruh tidak signifikan terhadap kepuasan Pasien RJTL RSU St. Madyang di Kota Palopo, artinya jaminan belum mampu meningkatkan secara signifikan kepuasan Pasien RJTL RSU St. Madyang. 5). Variabel empati berpengaruh signifikan dan positif terhadap kepuasan Pasien RJTL RSU St. Madyang di Kota Palopo, artinya semakin baik atau strategi ketanggapan maka cenderung akan meningkatkan kepuasan Pasien RJTL RSU St. Madyang; 6). Dari kelima variabel bebas yang digunakan dalam menentukan tingkat kepuasan Pasien RJTL RSU St. Madyang diatas, yang mempunyai pengaruh dominan dalam meningkatkan kepuasan Pasien RJTL di RSU St. Madyang Kota Palopo adalah Variabel Ketanggapan.","PeriodicalId":31962,"journal":{"name":"Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara","volume":"138 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-03-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79807882","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Analisis Pertumbuhan Ekonomi dan Disparitas Pendapatan Terhadap Kesejahteraan Antar Daerah Kabupaten/Kota di Provinsi Sulawesi Selatan Tahun 2005-2019","authors":"N. Fitri, Junaiddin Zakaria, Hasbi","doi":"10.52103/tatakelola.v8i1.453","DOIUrl":"https://doi.org/10.52103/tatakelola.v8i1.453","url":null,"abstract":"Penelitian ini dilakukan dengan bertujuan untuk : (1) menganalisis klasifikasi pertumbuhan ekonomi masing-masing daerah kabupaten/kota di Provinsi Sulawesi Selatan periode tahun 2005-2019; (2) Untuk menganalisis ketimpangan pendapatan antar kabupaten/kota yang terjadi di Provinsi Sulawesi Selatan pada periode tahun 2005-2019; (3) menganalisis berapa besar pengaruh pertumbuhan ekonomi dan disparitas pendapatan tehadap kesejahteraan antar daerah kabupaten/kota di Provinsi Sulawesi Selatan periode tahun 2005-2019. Penelitian ini menggunakan data sekunder dengan sampel selama lima belas tahun dari tahun 2005 sampai tahun 2019. Data dianalisisdengan menggunakan program Eviews 10. Hasil penelitian menunjukkan bahwa : (1) beberapa kabupaten/kota memiliki potensi sebagai daerah maju dan tumbuh cepat, daerah maju tapi tertekan, daerah berkembang cepat dan daerah relatif tertinggal ; (2) ketimpangan pendapatan antar daerah kabupaten/kota di Provinsi Sulawesi Selatan berada pada kondisi rendah; (3) pertumbuhan ekonomi dan disparitas pendapatan berpengaruh negatif dan signifikan terhadap kesejahteraan antar daerah kabupaten/kota di Provinsi Sulawesi Selatan. Hal ini berarti bahwa pertumbuhan ekonomi dan disparitas pertumbuhan berpengaruh terhadap kesejahteraan masyarakat antar daerah kabupaten/kota di Provinsi Sulawesi Selatan.","PeriodicalId":31962,"journal":{"name":"Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara","volume":"100 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-03-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79327320","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"POLICY ANALYSIS AND IMPLEMENTATION OF MUTATION AND EMPLOYEE PLACEMENTS ON PERFOMANCE AND CAREER DEVELOPMENT","authors":"M. Ulfah, Dewi Prastiwi","doi":"10.28986/JTAKEN.V6I2.432","DOIUrl":"https://doi.org/10.28986/JTAKEN.V6I2.432","url":null,"abstract":"This study aims to assess the effectiveness of employee mutations and placements applied to several institutions in Indonesia. This study uses the meta-synthesis method by conducting a review of 31 previous studies listed in the research media. The results of the study found that government agencies in Indonesia had implemented mutation policies based on applicable regulations ranging from the law to local regulations on several factors, the value of improving performance and productivity, career development and promotion, to filling vacant positions. However, several studies have found that there is still corruption, collusion and nepotism, political affiliation, family connections, and close relations with superiors which causes a mismatch between the placement of employees and their competencies. Transfer of employees based on a merit system is indicated to improve performance including public services in providing information to create public sector accountability. Career development and promotion can also expand knowledge and experience to produce creative and innovative employees to support the achievement of organizational goals. ","PeriodicalId":31962,"journal":{"name":"Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42215234","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"THE EFFECT OF HUMAN RESOURCES AND INFORMATION TECHNOLOGY ON THE REVALUATION OF GOVERNMENT FIXED ASSETS","authors":"I. Indra","doi":"10.28986/JTAKEN.V6I2.469","DOIUrl":"https://doi.org/10.28986/JTAKEN.V6I2.469","url":null,"abstract":"The central government has implemented a government fixed asset revaluation policy. The main objective of the policy is to present the fair value of fixed assets in the government's financial statements. However, the results of fixed asset revaluation are not accepted by the BPK and must be corrected and recorded in the government financial statements for the 2019 fiscal year. Competent human resources and the use of information technology are considered two factors needed to achieve the revaluation objectives. This study was conducted to determine the level of significance of these two factors by distributing questionnaires to BMN officers and assessors from 82 ministries/agencies throughout Indonesia. The research data were processed by path analysis method using the Structural Equation Model (SEM) partial least squares (PLS) through Smart PLS 3.3.2 software used to assess measurement models and research structural models. The results of data processing concluded that the competence of human resources and information technology has a significant effect on the revaluation of government fixed assets. However, information technology needs to be improved again because the significance value is only half that of the human resources competency value. ","PeriodicalId":31962,"journal":{"name":"Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44223050","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"THE AUDIT BOARD OF THE REPUBLIC OF INDONESIA’S OPINION: BETWEEN REGIONAL FINANCIAL PERFORMANCE AND PUBLIC WELFARE (THE STUDY ON REGENCIES AND CITIES IN RIAU PROVINCE)","authors":"Golden Victor Vica Roy Saragih, Arby Novrika Hasibuan","doi":"10.28986/JTAKEN.V6I2.466","DOIUrl":"https://doi.org/10.28986/JTAKEN.V6I2.466","url":null,"abstract":"This study aims to determine and analyze the influence of local government financial performance on public welfare with the opinion of The Audit Board of the Republic of Indonesia (BPK) as mediation. This study was quantitative using panel data of 12 regencies and cities in Riau Province. The secondary data used was local government financial performance data, public welfare data, and the opinion from BPK Riau Representative from 2014 to 2018. The data analysis tool used for the hypothesis testing was path analysis with the SEM-PLS approach. The result shows that local government financial performance has been positively and significantly correlated to the public welfare in the regencies and cities in Riau Province, but not significant to the BPK’s opinion. Besides, the BPK’s opinion also does not correlate to public welfare. These findings indicate that the opinion of BPK has not been able to verify the correlation between the local government's financial performance and public welfare. Thus, it cannot be a benchmark in predicting the public welfare level.  ","PeriodicalId":31962,"journal":{"name":"Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44287796","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh kualitas Layanan Dan Kualitas Produk Terhadap Kepuasan Pelanggan","authors":"Mirna Ayu Novia, Baharuddin Semmaila, Imaduddin Imaduddin","doi":"10.52103/TATAKELOLA.V7I2.174","DOIUrl":"https://doi.org/10.52103/TATAKELOLA.V7I2.174","url":null,"abstract":"Tujuan penelitian ini adalah untuk mengetahui pengaruh kualitas layanan melalui (Tangible, Reliability, Responsiveness, assurance, Emphaty) terhadap kepuasan pelanggan. Untuk mengetahui pengaruh kualitas produk melalui (fungsi, fitur, keandalan, kesesuaian, usia produk, estetika, perceived, quality) terhadap kepuasan pelanggan. Untuk mengimplementasikan tujuan tersebut maka digunakan analisis deskriptip. uji asumsi klasik, uji validitas dan uji reliabilitas. Hasil penelitian menemukan bahwa kualitas layanan melalui bukti fisik, kehandalan, daya tanggap, jaminan dan empati berpengaruh postif dan signifikan terhadap kepuasan pelanggan. Kualitas produk melalui fungsi, fitur, keandalan, kesesuaian, usia produk, estetika, perceived, quality berpengaruh positif dan signifikan terhadap kepuasan pelanggan . dari kedua variabel bebas yang digunakan dalam menetukan tingkat kepuasan pelanggan, ternyata variabel kualitas produk yang mempunyai pengaruh dominan dalam meningkatkan kepuasan pelanggan pada Toko Novia di Pusat Grosir Butung Makassar. \u0000The purpose of this research is to find out the effect of quality of service through (Tangible, Reliability, Responsiveness, assurance, Emphaty) on customer satisfaction. To know the effect of product quality through (functionality, features, reliability, suitability, product age, aesthetics, perceived, quality) on customer satisfaction. To implement these objectives, descriptive analysis is used. classic assumption test, validity test and reliability test. The results found that the quality of service through physical evidence, reliability, responsiveness, assurance and empathy had a significant effect on customer satisfaction. Product quality through functionality, features, reliability, suitability, product age, aesthetics, perceived, quality has a positive and significant effect on customer satisfaction. of the two free variables used in improving customer satisfaction levels, it turns out that product quality variables have a dominant influence in improving customer satisfaction at Novia Store in Butung Makassar Wholesale Center.","PeriodicalId":31962,"journal":{"name":"Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara","volume":"124 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-09-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77327862","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Kejelasan Sasaran Anggaran, Pengendalian Akuntansi, dan Sistem Pelaporan terhadap Akuntabilitas Kinerja","authors":"Nur Ariyandani, Lukman Chalid, Nuraeni Umar","doi":"10.52103/TATAKELOLA.V7I1.69","DOIUrl":"https://doi.org/10.52103/TATAKELOLA.V7I1.69","url":null,"abstract":"Penelitian ini bertujuan untuk menganalisis sejauh mana pengaruh kejelasan sasaran anggaran, pengendalian akuntansi, dan sistem pelaporan terhadap akuntabilitas kinerja Kecamatan Mariso Kota Makassar. Pengumpulan data dilakukan melalui penyebaran kuesioner dan dilaksanakan pada 36 pegawai Kecamatan Mariso Kota Makassar. Analisis data pada penelitian ini menggunakan bantuan program SPSS versi 24. Teknik sampling yang dipakai adalah purposive sampling dan teknik pengujian data yang digunakan dalam penelitian ini meliputi Uji asumsi klasik dan analisis regresi linier berganda, untuk menguji dan membuktikan hipotesis penelitian. Hasil analisis menunjukkan bahwa secara simultan kejelasan sasaran anggaran, pengendalian akuntansi, dan pengendalian akuntansi berpengaruh terhadap akuntabilitas kinerja dan secara parsial yang berpengaruh dominan terhadap akuntabilitas kinerja adalah sistem pelaporan. \u0000This study aims to analyze the extent of the influence of clarity of budget targets, accounting controls, and reporting systems on the performance accountability of Mariso District of Makassar. Data collection was carried out through questionnaires and carried out on 36 employees of Mariso District Makassar City. Data analysis in this study used SPSS version 24. The sampling technique used was purposive sampling and data testing techniques used in this study include the classic assumption test and multiple linear regression analysis, to test and prove the research hypothesis. The analysis shows that simultaneous clarity of budget targets, accounting controls, and accounting controls influences performance accountability and partially the dominant effect on performance accountability is the reporting system.","PeriodicalId":31962,"journal":{"name":"Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara","volume":"33 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81337757","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Motivasi, Kompetensi, dan Lingkungan Kerja terhadap Kinerja Pegawai","authors":"Kariyamin Kariyamin, Nasir Hamzah, Niniek Lantara","doi":"10.52103/TATAKELOLA.V7I1.65","DOIUrl":"https://doi.org/10.52103/TATAKELOLA.V7I1.65","url":null,"abstract":"Penelitian ini bertujuan untuk menguji sejauh mana pengaruh motivasi, kompetensi, dan lingkungan kerja terhadap kinerja pegawai Badan Pengelola Pajak dan Retribusi Daerah Kota Kendari Sulaweis Tenggara. Pengumpulan data dilakukan melalui penyebaran kuesioner dan dilaksanakan pada 33 pegawai Badan Pengelola Pajak dan Retribusi Daerah Kota Kendari Sulaweis Tenggara. Analisis data pada penelitian ini menggunakan bantuan program SPSS versi 24. Teknik sampling yang dipakai adalah metode sensus dan teknik pengujian data yang digunakan dalam penelitian ini meliputi Uji asumsi klasik dan analisis regresi linier berganda, untuk menguji dan membuktikan hipotesis penelitian. Hasil analisis menunjukkan bahwa secara simultan motivasi, kompetensi, dan lingkungan kerja berpengaruh terhadap kinerja pegawai dan secara parsial yang berpengaruh dominan terhadap kinerja pegawai adalah motivasi. \u0000This study aims to examine the extent of the influence of motivation, competence and work environment on the performance of employees of the Southeast Sulawesi Sulaweis City Kendari Management and Retribution Agency. Data collection was carried out through questionnaires and was carried out on 33 employees of the Southeast Sulawesi Sulaweis City Regional Tax and Retribution Management Agency. Data analysis in this study used SPSS version 24. The sampling technique used was the census method and data testing techniques used in this study include the classic assumption test and multiple linear regression analysis, to test and prove the research hypothesis. The analysis shows that simultaneous motivation, competence, and work environment influence employee performance and partially the dominant influence on employee performance is motivation.","PeriodicalId":31962,"journal":{"name":"Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara","volume":"34 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78693026","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Gaya Kepemimpinan, Iklim Organisasi dan Budaya Organisasi Terhadap Prestasi Kerja Pegawai","authors":"Oddang Oddang, Ahmad Gani, Ramlawati Ramlawati","doi":"10.52103/TATAKELOLA.V7I1.58","DOIUrl":"https://doi.org/10.52103/TATAKELOLA.V7I1.58","url":null,"abstract":"Penelitian ini bertujuan untuk menguji sejauh mana pengaruh gaya kepemimpinan, iklim organisasi dan budaya organisasi terhadap prestasi kerja Badan Kesatuan Bangsa dan Politik Provinsi Sulawesi - Selatan. Pengumpulan data dilakukan melalui penyebaran kuesioner dan dilaksanakan pada 74 pegawai Badan Kesatuan Bangsa dan Politik Provinsi Sulawesi - Selatan. Analisis data pada penelitian ini menggunakan bantuan program SPSS versi 20. Teknik sampling yang dipakai adalah metode sensus dan teknik pengujian data yang digunakan dalam penelitian ini meliputi Uji asumsi klasik dan analisis regresi linier berganda, untuk menguji dan membuktikan hipotesis penelitian. Hasil analisis menunjukkan bahwa secara simultan faktor gaya kepemimpinan, iklim organisasi dan budaya organisasi berpengaruh terhadap prestasi kerja pegawai dan secara parsial yang berpengaruh dominan terhadap prestasi kerja pegawai adalah gaya kepemimpinan. \u0000This study aims to discuss how the influence of leadership style, organizational climate and organizational culture on work performance of the National Unity and Politics of the Sulawesi-South Province. Data was collected through interviews and carried out in 74 offices of the National Unity and Politics Agency of the Province of Sulawesi - South. Data analysis in this study used SPSS version 20 assistance program. The sampling technique used is the census method and the data testing technique used in this study completes the classic Assessing Test and multiple linear regression analysis, to test and prove the research hypothesis. The results of the analysis show that the factors of leadership style, organizational climate and organizational culture on work performance and partial are dominant on employee work Leadership Style.","PeriodicalId":31962,"journal":{"name":"Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara","volume":"191 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-06-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74143127","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"CAN THE INTERNAL CONTROL SYSTEM REDUCE FRAUDULENT USE OF VILLAGE FUNDS IN ADVERSE SELECTION CONDITION?","authors":"T. F. Sitanala","doi":"10.28986/JTAKEN.V5I1.294","DOIUrl":"https://doi.org/10.28986/JTAKEN.V5I1.294","url":null,"abstract":"In recent years, corruption cases at the village level have been in the public spotlight. This was evidenced through around 154 corruption cases at the village level involving 112 village heads, 32 village officials and 3 village heads. This corruption case resulted in the state experiencing a loss of 47.56 billion rupiah during 2015-2017. This case is carried out through various modes such as the practice of budget abuse, fictitious reports, fictitious activities/projects, and budget bubbles. These various modes occur because the internal control system is ineffective, so it provides an opportunity for actors to act opportunistically. The goal is to maximize his personal interests as agents rather than the interests of the community as principals. This opportunistic behavior is caused by the existence of information asymmetry. Information asymmetry creates conditions for obtaining information that is not aligned between the village head as an agent and the community as the principal, so that the emergence of adverse selection. This study aims to examine the effect of the internal control system on fraudulent use of village funds in agency conflict conditions through adverse selection. This study used the laboratory experiment method with the subject being Accounting Student at Pattimura University Ambon. The data analysis technique uses Two-Way ANOVA with a 2x2 factorial experimental design. The results of the study show that (1) adverse selection conditions affect the relationship between the internal control system and fraudulent use of village funds, (2) the internal control system that does not effectively affect fraudulent use of village funds under adverse selection is compared to no adverse selection (3 ) adverse selection conditions do not affect fraudulent use of village funds when the internal control system is effective, and (4) in the absence of adverse selection, an effective internal control system will reduce fraudulent use of village funds compared to ineffective internal control systems.","PeriodicalId":31962,"journal":{"name":"Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44705602","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}