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All Journal ECONOMOS : Jurnal Ekonomi dan Bisnis Journal AK-99
Anwar, Anwar
Universitas Muhammadiyah Parepare
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH LINGKUNGAN PENGENDALIAN TERHADAP FRAUD PADA LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA PAREPARE Jumriani, Jumriani; Anwar, Anwar
Economos : Jurnal Ekonomi dan Bisnis Vol 2, No 2 (2019): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v2i2.527

Abstract

The Government Internal Control System (GICS), which is considered weak and inappropriate, can commit fraud. The author takes the title "The Effect of Control Environment on Fraud in the Report on Local Government Finances of Parepare City".This research was conducted with the aim of finding out whether or not the influence of the controlenvironmenton organizational structure and human resource policy variables on fraud in the Report on Local Government Finances of Parepare City. The purpose of this study is expected to provide insight, knowledge about the detection of indications of fraud in the report on local government finances and provide evidence of control environment influences in the government internal controls that can provide opportunities for financial statement fraud. The research method used is quantitative descriptive method. To obtain the results of this study, researchers conducted data collection at the Regional Secretariat of Parepare City by distributing one questionnaire to each employee, then the data obtained were processed using the SPSS For Windows Version 21 application with data processing techniques, namely multiple linear regression.The results of this study indicate that the control environment in the organizational structure policy has a positive effect on efforts to detect indications of fraud in the Human Resources Agency (HRA) of Parepare City.The influence of the control environment in human resource policies has a significant influence on efforts to detect indications of fraud.
PERAN INSPEKTORAT SEBAGAI BADAN PENGAWASAN ANGGARAN DAERAH (STUDI KASUS PADA DINAS PENDIDIKAN DAN KEBUDAYAAN KOTA PAREPARE) Anwar Anwar; Muh. Satriawan S
Journal AK-99 Vol. 1 No. 2 (2021): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (204.107 KB) | DOI: 10.31850/ak99.v1i2.1449

Abstract

Pengawasan terhadap penyelenggaraan Pemerintah Daerah merupakan salah satu faktor yang menentukan keberhasilan pengelolaan daerah dalam rangka mewujudkan kesejahteraan masyarakat. Kegiatan pengawasan juga merupakan salah satu upaya yang harus dilakukan untuk meningkatkan efisiensi dan efektifitas dalam penyelenggaraan pemerintahan dan pembangunan daerah. Pembangunan yang dimaksud yakni realisasi program dan anggaran di semua sektor pembangunan kehidupan masyarakat. Penelitian ini bertujuan untuk mengetahui Peran Inspektorat Sebagai Badan Pegawasan Anggaran Daerah (Studi Kasus Pada Dinas Pendidikan dan Kebudayaan Kota Parepare). Adapun Teknik Pengumpulan Data yang digunakan dalam penelitian ini yaitu observasi, dokumentasi, dan wawancara. Informan dalam penelitian ini yaitu Auditor Inspektorat Kota Parepare yang memeriksa Dinas Pendidikan dan Kebudayaan Kota Parepare. Teknik Analisis Data dalam penelitian ini menggunakan analisis data Deskriptif Kualitatif. Dalam melakukan pemeriksaan Inspektorat Kota Parepare berpedoman pada Permendagri nomer 23 tahun 2007 tentang Pedoman Tata Cara Pengawasan Atas Penyelengara Pemerintah Daerah. Hal yang terungkap bahwa pemeriksaan yang dilakukan Inspektorat Kota parepare belum maksimal karna dalam pemeriksaan dana BOS satuan pendidikan tidak diperiksa semua hanya menggunakan metode sampling.
Management Analysis APBDES Of The Development Level Of Buae Village, Watang Pulu District, Sidenreng Rappang Regency Anwar Anwar; Irmawati Irmawati
Journal AK-99 Vol. 3 No. 1 (2023): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (361.892 KB) | DOI: 10.31850/ak99.v3i1.2268

Abstract

This study aims to determine the management (APBDes) of the development level of Buae Village. To apply these objectives, a qualitative method is used, using observation and interview techniques. This type of research used is qualitative with descriptive elaboration, namely a research that aims to obtain an overview to understand and explain the use of village APBDes in Buae Buae village, Wattang PuIu sub-district, Sidenreng Rappang district. There are three data collection techniques used including: observation, interviews, and documentation. The results of this study show that in planning the APBDes program in Buae Village, the concept of village community participation development has been implemented as evidenced by the application of the principle of participation. The implementation of the APBDes program at the level of development in Buae Village has not fully implemented the principles of good governance, namely transparency in the field of village financial management. APBDes reporting has been proven by accountability for the implementation of the APBDes program to the government above it. Village government officials can report the budget in accordance with applicable regulations. For the accountability report on the implementation of the APBDes, technically and administratively it is good. Broadly speaking, APBDes management of the village development level has increased from both physical and non-physical development.
Co-Authors Irmawati Irmawati Jumriani, Jumriani Muh. Satriawan S