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政府内部控制(SPIP)对三宝垄市政基金欺诈的反应

Jurnal Ilmiah Kursor Menuju Solusi Teknologi Informasi Pub Date : 2022-08-23 DOI:10.26623/slsi.v20i3.4419
Linda Novasari, Willyanto Kartiko Kusumo
{"title":"政府内部控制(SPIP)对三宝垄市政基金欺诈的反应","authors":"Linda Novasari, Willyanto Kartiko Kusumo","doi":"10.26623/slsi.v20i3.4419","DOIUrl":null,"url":null,"abstract":"<p><span>P</span><span>e<span>n</span>elitian<span> i</span><span>n</span>i<span>b</span>e<span>r</span>t<span>u</span><span>j</span><span>u</span>an<span>u</span><span>n</span><span>t</span><span>u</span>k<span>m</span><span>e</span><span>n</span><span>gu</span><span>j</span>ie<span>f</span>e<span>k</span>ti<span>v</span>itas<span>p</span>e<span>n</span><span>g</span>e<span>n</span><span>d</span>alian i<span>n</span>te<span>r</span><span>n</span>alte<span>r</span><span>h</span>a<span>d</span>apKec<span>u</span><span>r</span>a<span>ng</span><span>a</span>n Da<span>n</span>aDe<span>s</span>a<span>P</span>a<span>d</span>a <span>P</span>e<span>m</span>e<span>r</span><span>i</span><span>n</span>t<span>a</span><span>h</span>an Ka<span>b</span><span>u</span><span>p</span>at<span>e</span>nS<span>e</span><span>m</span>a<span>r</span>a<span>ng</span>.<span>P</span><span>op</span><span>u</span>la<span>s</span>i<span>p</span>e<span>n</span>eliti<span>a</span>n<span> i</span><span>n</span>ia<span>d</span>alahKe<span>p</span>alaDe<span>s</span>a<span>d</span>an<span>P</span>e<span>r</span><span>a</span><span>n</span><span>g</span><span>k</span>atDe<span>s</span>a<span>d</span>i<span>w</span>il<span>a</span><span>y</span><span>a</span>h Ka<span>b</span><span>u</span><span>p</span>aten S<span>e</span><span>m</span>a<span>r</span>a<span>n</span><span>g</span>.<span> J</span>e<span>n</span>is<span>p</span>e<span>n</span>elitian,ca<span>us</span>al<span>r</span>e<span>s</span>ea<span>r</span>c<span>h</span>.Data<span>y</span>a<span>n</span>g<span>d</span>i<span>g</span><span>un</span><span>a</span><span>k</span><span>a</span><span>n</span>,<span>d</span>ata<span>pr</span>i<span>m</span>er<span>d</span>an<span>m</span><span>e</span>t<span>od</span>e <span>p</span>e<span>n</span><span>gu</span><span>m</span><span>p</span><span>u</span>l<span>a</span>n <span>d</span>ata<span>m</span><span>e</span><span>n</span><span>gg</span><span>un</span><span>a</span><span>k</span>an<span>k</span><span>u</span>e<span>s</span>i<span>o</span><span>n</span>e<span>r</span>.Se<span>b</span>e<span>l</span><span>u</span>m<span>d</span>il<span>a</span><span>k</span><span>u</span><span>k</span><span>a</span>n<span>p</span>e<span>ng</span><span>u</span><span>j</span>ian<span>h</span>i<span>po</span>te<span>s</span>is<span>d</span>e<span>ng</span><span>a</span>n<span>a</span><span>n</span>al<span>i</span><span>s</span>is<span>r</span>e<span>g</span><span>r</span>e<span>s</span>i <span>b</span>e<span>r</span><span>g</span>a<span>n</span><span>d</span>a,te<span>r</span>le<span>b</span>ih<span>d</span>a<span>h</span><span>u</span><span>l</span>u<span>d</span>il<span>a</span><span>k</span><span>u</span><span>k</span><span>a</span>n<span>u</span><span>j</span>i<span>k</span><span>u</span>alit<span>a</span>s<span>d</span>an<span>r</span>ea<span>b</span>el<span>i</span>tas<span>d</span>ata<span>s</span>e<span>r</span>ta<span>u</span><span>j</span>ia<span>s</span><span>u</span><span>ms</span>i<span>k</span>l<span>a</span><span>s</span><span>i</span><span>k</span>.<span>P</span>e<span>n</span><span>gg</span><span>un</span>a<span>a</span>n <span>s</span><span>a</span><span>m</span><span>p</span>el <span>d</span>e<span>ng</span><span>a</span>n<span>m</span>e<span>ng</span><span>g</span><span>u</span><span>n</span><span>a</span><span>k</span>an <span>r</span><span>u</span><span>m</span><span>u</span>sSl<span>o</span><span>v</span><span>i</span><span>n</span>,<span>d</span>a<span>r</span>i<span>14</span>2<span>p</span><span>o</span><span>p</span><span>u</span>la<span>s</span>i<span>d</span>i<span>d</span>a<span>p</span>at<span>k</span>an<span>s</span><span>a</span><span>m</span><span>p</span>el<span>s</span>e<span>b</span>a<span>n</span><span>y</span>ak<span>6</span>7<span>r</span>e<span>s</span><span>po</span><span>n</span><span>d</span>en.<span>P</span>e<span>n</span>a<span>r</span>i<span>k</span><span>a</span>n <span>s</span><span>a</span><span>m</span><span>p</span>el <span> d</span>il<span>a</span><span>k</span><span>u</span><span>k</span><span>a</span>n<span>d</span>e<span>ng</span><span>a</span>n  t<span>e</span><span>kn</span><span>i</span>k <span> </span><em><span>s</span>t<span>a</span><span>r</span>ified <span> </span><span>r</span><span>ando</span>m <span> </span><span>s</span><span>a</span>m<span>p</span>li<span>ng</span></em>.  Ha<span>s</span>il <span> </span><span>p</span>e<span>n</span>eliti<span>a</span>n  <span>m</span><span>e</span><span>n</span><span>un</span><span>j</span><span>u</span><span>k</span><span>k</span><span>a</span>n<span>s</span>eca<span>r</span>a <span> </span><span>p</span>a<span>r</span><span>s</span>ial, li<span>n</span><span>g</span><span>ku</span><span>ng</span><span>a</span>n <span>p</span>e<span>n</span><span>g</span><span>e</span><span>n</span><span>d</span>alia<span>n</span>, <span>i</span><span>nfor</span><span>m</span><span>a</span><span>s</span>i<span>d</span>an<span>k</span><span>o</span><span>m</span><span>u</span><span>n</span><span>i</span><span>k</span>a<span>s</span>i<span>s</span>e<span>r</span>ta<span>p</span>e<span>m</span><span>a</span><span>n</span>t<span>a</span><span>u</span><span>a</span>n<span>b</span>e<span>rp</span>e<span>ng</span>a<span>r</span><span>u</span>h<span>po</span><span>s</span><span>i</span>tifte<span>r</span><span>h</span>a<span>d</span>ap<span>k</span>e<span>c</span><span>u</span><span>r</span>a<span>n</span><span>g</span>an <span>p</span>e<span>ng</span>el<span>o</span>la<span>a</span>n<span> d</span>a<span>n</span>a<span>d</span>e<span>s</span>a,<span>n</span><span>a</span><span>mun</span>,<span>p</span><span>e</span><span>n</span>ilai<span>a</span>n<span>r</span>e<span>s</span><span>i</span><span>k</span>o<span>d</span>an<span>k</span><span>e</span><span>g</span>iatan<span>p</span>e<span>n</span><span>g</span><span>e</span><span>n</span><span>d</span>alian <span>b</span>e<span>rp</span>e<span>n</span><span>g</span>a<span>r</span><span>u</span>h<span>n</span><span>e</span><span>g</span>at<span>i</span><span>v</span>ete<span>r</span><span>h</span>a<span>d</span>ap <span>k</span>ec<span>u</span><span>r</span><span>a</span><span>ng</span><span>a</span>n<span> p</span><span>e</span><span>ng</span><span>e</span>l<span>o</span>laan <span>d</span><span>a</span><span>n</span>a<span>d</span>e<span>s</span>a.Ha<span>s</span>il<span>p</span>e<span>n</span>ele<span>t</span>ian<span> j</span><span>u</span><span>g</span>a<span>m</span>e<span>nu</span><span>n</span><span>j</span><span>uk</span><span>a</span>n <span>b</span><span>a</span><span>h</span><span>w</span>a<span>s</span>eca<span>r</span>a<span>s</span><span>i</span><span>m</span><span>u</span>ltan<span>s</span><span>e</span><span>m</span><span>u</span>a<span>v</span>a<span>r</span>ia<span>b</span>le <span>m</span><span>e</span><span>m</span><span>p</span><span>un</span><span>y</span>ai<span>p</span><span>e</span><span>ng</span>a<span>r</span><span>u</span>h<span>y</span><span>a</span><span>n</span>g<span>po</span><span>s</span>it<span>i</span>fte<span>r</span><span>h</span>a<span>d</span>ap<span>k</span>e<span>c</span><span>u</span><span>r</span>a<span>n</span><span>g</span>an<span>p</span>e<span>n</span><span>g</span>el<span>o</span>laan<span>d</span>a<span>n</span>a<span>d</span>e<span>s</span><span>a</span>.</span></p><p>Kata kunci : Pengendalian Internal; Dana Desa; Fraud; Kabupaten Semarang.</p><p><span><br /></span></p>","PeriodicalId":52605,"journal":{"name":"Jurnal Ilmiah Kursor Menuju Solusi Teknologi Informasi","volume":"15 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2022-08-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"2","resultStr":"{\"title\":\"EFEKTIFITAS PENGENDALIAN INTERN PEMERINTAH (SPIP) DALAM ANTISIPASI KECURANGAN DANA DESA PADA PEMERINTAH KABUPATEN SEMARANG\",\"authors\":\"Linda Novasari, Willyanto Kartiko Kusumo\",\"doi\":\"10.26623/slsi.v20i3.4419\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<p><span>P</span><span>e<span>n</span>elitian<span> i</span><span>n</span>i<span>b</span>e<span>r</span>t<span>u</span><span>j</span><span>u</span>an<span>u</span><span>n</span><span>t</span><span>u</span>k<span>m</span><span>e</span><span>n</span><span>gu</span><span>j</span>ie<span>f</span>e<span>k</span>ti<span>v</span>itas<span>p</span>e<span>n</span><span>g</span>e<span>n</span><span>d</span>alian i<span>n</span>te<span>r</span><span>n</span>alte<span>r</span><span>h</span>a<span>d</span>apKec<span>u</span><span>r</span>a<span>ng</span><span>a</span>n Da<span>n</span>aDe<span>s</span>a<span>P</span>a<span>d</span>a <span>P</span>e<span>m</span>e<span>r</span><span>i</span><span>n</span>t<span>a</span><span>h</span>an Ka<span>b</span><span>u</span><span>p</span>at<span>e</span>nS<span>e</span><span>m</span>a<span>r</span>a<span>ng</span>.<span>P</span><span>op</span><span>u</span>la<span>s</span>i<span>p</span>e<span>n</span>eliti<span>a</span>n<span> i</span><span>n</span>ia<span>d</span>alahKe<span>p</span>alaDe<span>s</span>a<span>d</span>an<span>P</span>e<span>r</span><span>a</span><span>n</span><span>g</span><span>k</span>atDe<span>s</span>a<span>d</span>i<span>w</span>il<span>a</span><span>y</span><span>a</span>h Ka<span>b</span><span>u</span><span>p</span>aten S<span>e</span><span>m</span>a<span>r</span>a<span>n</span><span>g</span>.<span> J</span>e<span>n</span>is<span>p</span>e<span>n</span>elitian,ca<span>us</span>al<span>r</span>e<span>s</span>ea<span>r</span>c<span>h</span>.Data<span>y</span>a<span>n</span>g<span>d</span>i<span>g</span><span>un</span><span>a</span><span>k</span><span>a</span><span>n</span>,<span>d</span>ata<span>pr</span>i<span>m</span>er<span>d</span>an<span>m</span><span>e</span>t<span>od</span>e <span>p</span>e<span>n</span><span>gu</span><span>m</span><span>p</span><span>u</span>l<span>a</span>n <span>d</span>ata<span>m</span><span>e</span><span>n</span><span>gg</span><span>un</span><span>a</span><span>k</span>an<span>k</span><span>u</span>e<span>s</span>i<span>o</span><span>n</span>e<span>r</span>.Se<span>b</span>e<span>l</span><span>u</span>m<span>d</span>il<span>a</span><span>k</span><span>u</span><span>k</span><span>a</span>n<span>p</span>e<span>ng</span><span>u</span><span>j</span>ian<span>h</span>i<span>po</span>te<span>s</span>is<span>d</span>e<span>ng</span><span>a</span>n<span>a</span><span>n</span>al<span>i</span><span>s</span>is<span>r</span>e<span>g</span><span>r</span>e<span>s</span>i <span>b</span>e<span>r</span><span>g</span>a<span>n</span><span>d</span>a,te<span>r</span>le<span>b</span>ih<span>d</span>a<span>h</span><span>u</span><span>l</span>u<span>d</span>il<span>a</span><span>k</span><span>u</span><span>k</span><span>a</span>n<span>u</span><span>j</span>i<span>k</span><span>u</span>alit<span>a</span>s<span>d</span>an<span>r</span>ea<span>b</span>el<span>i</span>tas<span>d</span>ata<span>s</span>e<span>r</span>ta<span>u</span><span>j</span>ia<span>s</span><span>u</span><span>ms</span>i<span>k</span>l<span>a</span><span>s</span><span>i</span><span>k</span>.<span>P</span>e<span>n</span><span>gg</span><span>un</span>a<span>a</span>n <span>s</span><span>a</span><span>m</span><span>p</span>el <span>d</span>e<span>ng</span><span>a</span>n<span>m</span>e<span>ng</span><span>g</span><span>u</span><span>n</span><span>a</span><span>k</span>an <span>r</span><span>u</span><span>m</span><span>u</span>sSl<span>o</span><span>v</span><span>i</span><span>n</span>,<span>d</span>a<span>r</span>i<span>14</span>2<span>p</span><span>o</span><span>p</span><span>u</span>la<span>s</span>i<span>d</span>i<span>d</span>a<span>p</span>at<span>k</span>an<span>s</span><span>a</span><span>m</span><span>p</span>el<span>s</span>e<span>b</span>a<span>n</span><span>y</span>ak<span>6</span>7<span>r</span>e<span>s</span><span>po</span><span>n</span><span>d</span>en.<span>P</span>e<span>n</span>a<span>r</span>i<span>k</span><span>a</span>n <span>s</span><span>a</span><span>m</span><span>p</span>el <span> d</span>il<span>a</span><span>k</span><span>u</span><span>k</span><span>a</span>n<span>d</span>e<span>ng</span><span>a</span>n  t<span>e</span><span>kn</span><span>i</span>k <span> </span><em><span>s</span>t<span>a</span><span>r</span>ified <span> </span><span>r</span><span>ando</span>m <span> </span><span>s</span><span>a</span>m<span>p</span>li<span>ng</span></em>.  Ha<span>s</span>il <span> </span><span>p</span>e<span>n</span>eliti<span>a</span>n  <span>m</span><span>e</span><span>n</span><span>un</span><span>j</span><span>u</span><span>k</span><span>k</span><span>a</span>n<span>s</span>eca<span>r</span>a <span> </span><span>p</span>a<span>r</span><span>s</span>ial, li<span>n</span><span>g</span><span>ku</span><span>ng</span><span>a</span>n <span>p</span>e<span>n</span><span>g</span><span>e</span><span>n</span><span>d</span>alia<span>n</span>, <span>i</span><span>nfor</span><span>m</span><span>a</span><span>s</span>i<span>d</span>an<span>k</span><span>o</span><span>m</span><span>u</span><span>n</span><span>i</span><span>k</span>a<span>s</span>i<span>s</span>e<span>r</span>ta<span>p</span>e<span>m</span><span>a</span><span>n</span>t<span>a</span><span>u</span><span>a</span>n<span>b</span>e<span>rp</span>e<span>ng</span>a<span>r</span><span>u</span>h<span>po</span><span>s</span><span>i</span>tifte<span>r</span><span>h</span>a<span>d</span>ap<span>k</span>e<span>c</span><span>u</span><span>r</span>a<span>n</span><span>g</span>an <span>p</span>e<span>ng</span>el<span>o</span>la<span>a</span>n<span> d</span>a<span>n</span>a<span>d</span>e<span>s</span>a,<span>n</span><span>a</span><span>mun</span>,<span>p</span><span>e</span><span>n</span>ilai<span>a</span>n<span>r</span>e<span>s</span><span>i</span><span>k</span>o<span>d</span>an<span>k</span><span>e</span><span>g</span>iatan<span>p</span>e<span>n</span><span>g</span><span>e</span><span>n</span><span>d</span>alian <span>b</span>e<span>rp</span>e<span>n</span><span>g</span>a<span>r</span><span>u</span>h<span>n</span><span>e</span><span>g</span>at<span>i</span><span>v</span>ete<span>r</span><span>h</span>a<span>d</span>ap <span>k</span>ec<span>u</span><span>r</span><span>a</span><span>ng</span><span>a</span>n<span> p</span><span>e</span><span>ng</span><span>e</span>l<span>o</span>laan <span>d</span><span>a</span><span>n</span>a<span>d</span>e<span>s</span>a.Ha<span>s</span>il<span>p</span>e<span>n</span>ele<span>t</span>ian<span> j</span><span>u</span><span>g</span>a<span>m</span>e<span>nu</span><span>n</span><span>j</span><span>uk</span><span>a</span>n <span>b</span><span>a</span><span>h</span><span>w</span>a<span>s</span>eca<span>r</span>a<span>s</span><span>i</span><span>m</span><span>u</span>ltan<span>s</span><span>e</span><span>m</span><span>u</span>a<span>v</span>a<span>r</span>ia<span>b</span>le <span>m</span><span>e</span><span>m</span><span>p</span><span>un</span><span>y</span>ai<span>p</span><span>e</span><span>ng</span>a<span>r</span><span>u</span>h<span>y</span><span>a</span><span>n</span>g<span>po</span><span>s</span>it<span>i</span>fte<span>r</span><span>h</span>a<span>d</span>ap<span>k</span>e<span>c</span><span>u</span><span>r</span>a<span>n</span><span>g</span>an<span>p</span>e<span>n</span><span>g</span>el<span>o</span>laan<span>d</span>a<span>n</span>a<span>d</span>e<span>s</span><span>a</span>.</span></p><p>Kata kunci : Pengendalian Internal; Dana Desa; Fraud; Kabupaten Semarang.</p><p><span><br /></span></p>\",\"PeriodicalId\":52605,\"journal\":{\"name\":\"Jurnal Ilmiah Kursor Menuju Solusi Teknologi Informasi\",\"volume\":\"15 1\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2022-08-23\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"2\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Jurnal Ilmiah Kursor Menuju Solusi Teknologi Informasi\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.26623/slsi.v20i3.4419\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Jurnal Ilmiah Kursor Menuju Solusi Teknologi Informasi","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.26623/slsi.v20i3.4419","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 2

摘要

本研究旨在测试对舞弊市场治理舞弊的内部控制的有效性。这项研究的流行是三宝垄地区的校长和设备。Jenispenelitian, causalresearch。使用的数据、数据库和数据收集方法使用问卷。Sebelumdilakukanpengujianhipotesisdengananalisisregresi乘数,terlebihdahuludilakukanujikualitasdanreabelitasdatasertaujiasumsiklasik。使用rumusSlovin，从142个人口中得到67,000名受访者的样本。提取样本采用可疑的随机抽样技术。研究表明，部分环境控制、信息和通信也影响了对农村基金舞弊的影响，但对农村基金舞弊的影响和作用则受到负面影响。调查结果还表明，这同时也有可能影响该村管理层的影响力。关键词:内部控制;村里的资金;欺诈;县三宝垄。
本文章由计算机程序翻译，如有差异，请以英文原文为准。
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EFEKTIFITAS PENGENDALIAN INTERN PEMERINTAH (SPIP) DALAM ANTISIPASI KECURANGAN DANA DESA PADA PEMERINTAH KABUPATEN SEMARANG

Penelitian inibertujuanuntukmengujiefektivitaspengendalian internalterhadapKecurangan DanaDesaPada Pemerintahan KabupatenSemarang.Populasipenelitian iniadalahKepalaDesadanPerangkatDesadiwilayah Kabupaten Semarang. Jenispenelitian,causalresearch.Datayangdigunakan,dataprimerdanmetode pengumpulan datamenggunakankuesioner.Sebelumdilakukanpengujianhipotesisdengananalisisregresi berganda,terlebihdahuludilakukanujikualitasdanreabelitasdatasertaujiasumsiklasik.Penggunaan sampel denganmenggunakan rumusSlovin,dari142populasididapatkansampelsebanyak67responden.Penarikan sampel  dilakukandengan  teknik  starified  random  sampling.  Hasil  penelitian  menunjukkansecara  parsial, lingkungan pengendalian, informasidankomunikasisertapemantauanberpengaruhpositifterhadapkecurangan pengelolaan danadesa,namun,penilaianresikodankegiatanpengendalian berpengaruhnegativeterhadap kecurangan pengelolaan danadesa.Hasilpeneletian jugamenunjukan bahwasecarasimultansemuavariable mempunyaipengaruhyangpositifterhadapkecuranganpengelolaandanadesa.

Kata kunci : Pengendalian Internal; Dana Desa; Fraud; Kabupaten Semarang.


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来源期刊
Jurnal Ilmiah Kursor Menuju Solusi Teknologi Informasi
Jurnal Ilmiah Kursor Menuju Solusi Teknologi Informasi
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