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All Journal JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Admisi dan Bisnis JURNAL PENDIDIKAN TAMBUSAI Al-Kharaj: Journal of Islamic Economic and Business Community Development Journal: Jurnal Pengabdian Masyarakat JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) Economics and Digital Business Review Global Abdimas: Jurnal Pengabdian Masyarakat Economics Studies and Banking Journal INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen
Eviyanti, Novitasari
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Library & Information Science Public Health Social Sciences Transportation Other

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Internal Control Systems And Financial Accountability In Public Sector Enterprises Putri, Alvianita Gunawan; Musyafa Al Farizi; Eviyanti, Novitasari; Wibowo, Bagus Yunianto; Destine Fajar Wiedayanti
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8797

Abstract

Main Purpose - This study aims to evaluate the effectiveness of the Internal Control System (ICS) in improving financial accountability, transparency, and operational efficiency in regional public enterprises. Method - The methodology used is a qualitative approach, combining interviews with key stakeholders and a systematic literature review (SLR) to assess the implementation of ICS and its impact on financial management. Main Findings - The results show that well-implemented ICS significantly contributes to improving financial accountability and transparency, as well as reducing the risk of public funds being misused. However, challenges were identified in implementing ICS, including a lack of staff training, inadequate technological infrastructure, and discrepancies between the planned budget and actual expenditures. Theory and Practical Implications - This study recommends strengthening staff training, enhancing technological infrastructure, and reinforcing internal control procedures to ensure optimal implementation of ICS. These steps are expected to improve financial governance in the public sector. Novelty - The novelty of this research lies in the approach that combines interviews with stakeholders and systematic literature review (SLR) to evaluate the implementation of the Internal Control System (SPI) in regional public companies, as well as identifying the challenges faced and providing recommendations to strengthen SPI in improving accountability and financial transparency in the public sector.
Co-Authors Al Farizi, Musyafa Alvianita Gunawan Putri Bagus Yunianto Wibowo, Bagus Yunianto Darmawan, Arief Rahmad Destine Fajar Wiedayanti Dian Pertiwi Eka Murtiasri Eka Sadriatwati, Sri Haryani Ida Nurhayati Inayah Pratiwi, Mona Kusno, Hendra Sanjaya Luthfia, Irin Mirrah M. Haris Makom, Maharani Rona moh haris Muhammad Asrori Musyafa Al Farizi Nanang Adie Setyawan Pratiwi, Mona Inayah Rani Raharjanti Rokhimah, Zulaika Putri Rona Makom, Maharani Senoaji, Aditya Rizqi Utami, Hadiahti Wiedayanti, Destine Fajar Windawati, Atif