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All Journal AHKAM : Jurnal Hukum Islam dan Humaniora Jurnal Penelitian Pendidikan Indonesia
Irianto, Tomi
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Humanities Law, Crime, Criminology & Criminal Justice Social Sciences Other

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The effect of internal control systems and accessibility on accountability and its impact on fraud in village financial management Siallagan, Hamonangan; Sinurat, Mangasa; Lumban Gaol, Vebry Mardomdom; Hasugian, Christnova; Irianto, Tomi
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 11, No 2 (2025): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020255531

Abstract

Villages are public sector organizations, so accountability is an important principle that must be reflected in their financial management. The accountability in managing the village funds is a demand for the local government as the village funds manager, as an implementation of the constitution number 6, 2014. The existed influence factor of the accountability in managing the village funds are internal control systems and accessibility. Increasing accountability in village fund management, the potential for fraud in fund management can be reduced. This research aim to determine the effect of internal control systems and accessibility of financial reports on accountability of village financial management, and the effect of accountability of village financial management on the potential for fraud in village financial management. The primary data used in this research were acquired by administering questionnaires to respondents. A total of 115 questionnaires were distributed directly to 29 villages in Samosir Regency. Rate of returned and completed questionnaire is 100%. Data analysis was carried out using the PLS with WarpPLS 7.0 software. The research results supported all hypotheses and found that; 1. internal control systems positively significant affect the accountability of village financial management, 2. accessibility of financial reports positively significant affect the accountability of village financial management and 3. The accountability of village financial management negatively significant affects the potential for fraud in village financial management. The research results indicated that The Internal Control System has a greater influence than accessibility. This in turn implies that the public would consider that village financial management is accountable if its financial report is prepared in accordance with the applicable standards and easily accessed. In addition, the potential for fraud will be reduced with increasing accountability in village financial management. These results expect the village government to improve internal control and accessibility in managing village funds.
Analisis Kinerja Keuangan dari Aspek Likuiditas dan Profitabilitas pada PT Indofood Sukses Makmur Tbk Indonesia Tahun 2021–2023 Irianto, Tomi; Manurung, Amran
AHKAM Vol 5 No 2 (2026): AHKAM: Jurnal Hukum Islam dan Humaniora
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/ahkam.v5i2.9372

Abstract

The importance of financial performance analysis has increased along with increasingly competitive business competition, particularly in companies in the food and beverage sector. In this context, financial performance is the main indicator for assessing a company’s ability to manage resources and maintain business sustainability. This study aims to analyze the financial performance of PT Indofood Sukses Makmur Tbk based on liquidity ratios and profitability ratios in the 2021–2023 period. This study employed a descriptive method with a quantitative approach. The data used were secondary data from the company’s annual financial statements obtained through the official website of Bursa Efek Indonesia. Data analysis was conducted using financial ratios, including the Current Ratio and Quick Ratio as indicators of liquidity, as well as Return on Assets (ROA) and Return on Equity (ROE) as indicators of profitability. The results showed that the financial performance of PT Indofood Sukses Makmur Tbk from the liquidity aspect was still below industry standards, so the company’s ability to meet short-term obligations was considered not yet optimal. From the profitability aspect, ROA showed a relatively low value compared with industry standards, whereas ROE showed fairly good performance because the company was able to generate profit from its existing capital. Thus, it can be concluded that the company’s financial performance still needs to be improved, especially in asset management so that its ability to generate profit becomes more optimal. These findings provide a practical contribution to the evaluation of the financial performance of companies in the food and beverage sector and serve as a basis for consideration in managerial decision-making related to liquidity and profitability.
Co-Authors Amran Manurung Hamonangan Siallagan Hasugian, Christnova Lumban Gaol, Vebry Sinurat, Mangasa