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All Journal Jurnal Akuntansi dan Keuangan Journal AK-99
NOVRIANI SUSANTI
Universitas Islam Indragiri
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH PARTISIPASI ANGGARAN, KOMITMEN ORGANISASI DAN PREFERENSI RESIKO TERHADAP SENJANGAN ANGGARAN PADA SEKTOR PUBLIK NOVRIANI SUSANTI
JURNAL AKUNTANSI DAN KEUANGAN Vol 12 No 1 (2023): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v12i1.2724

Abstract

This study aims to test empirically whether budgetary participation, organizational commitment and risk preferences have an effect on budgetary slack in the public sector. This type of research is comparative causal research. The sampling technique for this study was purposive sampling, which is the parties involved in the preparation, implementation and accountability of the budget at the Regional Apparatus Organization (OPD) in Indragiri Hilir Regency with a total sample of 97 respondents. The analysis technique used is multiple linear regression. The results of the analysis show that budgetary participation has no effect on budgetary slack in regional apparatus organizations of Indragiri Hilir regency, organizational commitment has an effect on budgetary slack on regional apparatus organizations of Indragiri Hilir regency and risk preference has an effect on budgetary slack on regional apparatus organizations of Indragiri Hilir regency.
ANALISIS PENGENDALIAN INTERNAL DALAM PEMBERIAN KREDIT PADA PT BPR GEMILANG PERSERODA KABUPATEN INDRAGIRI HILIR Mansyur Mansyur; Novriani Susanti; Ranti Melasari
Journal AK-99 Vol. 6 No. 1 (2026): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/ak99.v6i1.4256

Abstract

This study aims to analyze the implementation of internal control systems in credit provision at PT BPR Gemilang Perseroda, Indragiri Hilir Regency. Internal control is a crucial instrument for maintaining the effectiveness, efficiency, and compliance of credit procedures, as well as minimizing the risk of non-performing loans. The study employs a qualitative method with a descriptive approach, utilizing primary data through in-depth interviews with relevant personnel and secondary data from the bank’s internal documents. The analysis systematically examines the implementation of internal control components, including control environment, risk assessment, control activities, information and communication, and monitoring. The results indicate that PT BPR Gemilang Perseroda has effectively applied internal control in the areas of control environment, risk assessment, control activities, and information and communication. However, monitoring of credit requires improvement to ensure faster detection of potential credit risks. This study emphasizes that effective internal control not only safeguards credit quality and operational transparency but also enhances customer trust and supports the bank’s financial stability. These findings are significant for credit risk management and improving internal procedures to increase operational efficiency and security in banking.
Co-Authors Mansyur Mansyur Ranti Melasari