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All Journal Ilomata International Journal of Tax and Accounting IJEMA
Steven Josia Tangkuman
Universitas Sam Ratulangi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analisis Sistem Pengendalian Internal Atas Siklus Penjualan Kredit Pada PT. Unoson Manado Azzahra Amalya Abudi; Herman Karamoy; Steven Josia Tangkuman
Indonesian Journal of Economics Management and Accounting Vol. 3 No. 3 (2026): IJEMA - Maret 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

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Abstract

Sistem pengendalian internal dibutuhkan oleh perusahaan untuk meminimalkan risiko,mencegah kecurangan,dan memastikan kegiatan operasional berjalan secara efektif. Dalama ktivitas penjualan kredit, pengendalian internal sangat penting agar piutang dapat dikelola dengan aman serta risiko keterlambatan pembayaran dapat diminimalkan. Penelitian ini bertujuan untuk menganalisis penerapan sistem pengendalian internal atas siklus penjualan kredit pada PT Unoson Manado berdasarkan lima komponen Committee of Sponsoring Organizations of the Treadway Commission (COSO),yaitu lingkungan pengendalian,penaksiranrisiko, aktivitas pengendalian, informasi dan komunikasi, serta pemantauan. Metode penelitian yang digunakan adalah metode deskriptif kualitatif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi pada bagian yang terkait dengan siklus penjualan kredit. Hasil penelitian menunjukkan bahwa sistem pengendalian internal pada PT Unoson Manado telah diterapkan sesuai dengan lima komponen COSO, namun belum sepenuhnya efektif. Kelemahan ditemukan pada proses verifikasi pesanan yang hanya dilakukan oleh salesman, kesalahan pencatatan (human error), serta kegiatan pemantauan yang belum didukung audit internal secara berkala
Determinants of Fraud Prevention in Village Fund Governance: Evidence from Village Governments in Motoling District, Indonesia Stanley Kho Walandouw; Wulan Deisy Kindangen; Steven Josia Tangkuman
Ilomata International Journal of Tax and Accounting Vol. 7 No. 4 (2026): October 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i4.2366

Abstract

This research investigates the factors influencing fraud prevention in village fund governance within Indonesia’s decentralized fiscal system, where increasing public fund allocations have heightened the risk of misuse and governance challenges. Although prior studies have widely examined fraud in the public sector, limited research has explored the integrated roles of internal control systems, whistleblowing mechanisms, and village apparatus competence within a unified framework at the village level. This study aims to assess how institutional control mechanisms and the competence of human resources influence fraud prevention in the management of village funds. The novelty of this study lies in the development of an integrated empirical model using a census-based approach that includes all village officials in one district, thereby providing a more contextually relevant and representative evaluation. A quantitative explanatory methodology was utilized through Partial Least Squares Structural Equation Modeling (PLS-SEM) using data gathered from 81 village government officials in the Motoling District. The findings indicate that village apparatus competence exerts the strongest positive influence on fraud prevention, followed by internal control systems and whistleblowing mechanisms. This study contributes to the village fund governance literature by integrating internal control systems, whistleblowing mechanisms, and village apparatus competence within a single explanatory framework to examine their relative roles in fraud prevention. The evidence is derived from a cross-sectional self-reported survey of village government officials in Motoling District, Indonesia; therefore, the findings should be interpreted within this specific context and should not be generalized beyond similar governance settings without further empirical validation.
Co-Authors Azzahra Amalya Abudi Herman Karamoy Stanley Kho Walandouw Wulan Deisy Kindangen