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INDONESIA
Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Published by Universitas Maritim Raja Ali Haji
ISSN : 25985035     EISSN : 26848244     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Penerbitan Jurnal Ilmiah Akuntansi dan Finansial Indonesia setiap enam bulan sekali pada bulan April dan Oktober setiap tahunnya, dan Jurnal Ilmiah Akuntansi dan Finansial Indonesia memberikan peluang kepada civitas akademika maupun praktisi untuk mempublikasikan hasil-hasil penelitian, kajian, pemikiran, dan analisis mengenai Akuntansi finansial atau keuangan.
Arjuna Subject : -
Articles 152 Documents
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Analisis Sistem Pengendalian Internal di Lingkungan Pemerintah Kota Tanjungpinang (Studi Kasus Survei Penilaian Integritas tahun 2024) Fatahurrazak, Fatahurrazak; Hadi Lidya Rikayana, Hadi Lidya Rikayana; Nurul Yusyawiru; Fatahuddin; Fatahurrazak
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 9 No 1 (2025): Volume 9. Issue. 1, October 2025
Publisher : Prodi Akuntansi FEBM Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/xayka778

Abstract

This study examines the effectiveness of the internal control system within the Government of Tanjungpinang City using data from the 2024 Integrity Assessment Survey (SPI) conducted by Indonesia’s Corruption Eradication Commission (KPK). The research aims to determine how internal control mechanisms enhance organizational integrity and mitigate corruption risks in local governance. Employing a descriptive–quantitative approach based on secondary SPI data, the analysis applies the five core components of internal control outlined in Government Regulation No. 60/2008: control environment, risk assessment, control activities, information and communication, and monitoring. Statistical and content analyses assess the maturity level of the internal control system and its alignment with KPK’s integrity dimensions. The findings indicate that Tanjungpinang City’s internal control system is at a developing maturity stage, with major weaknesses in leadership commitment, ethical culture, and risk-based monitoring. Despite improvements in transparency and compliance through digital systems, preventive control mechanisms remain limited. The results also show a strong positive relationship between robust internal controls and higher integrity scores, underscoring that strengthening control mechanisms directly promotes institutional integrity. This study emphasizes the importance of integrating risk management into internal control processes, reinforcing ethical leadership, and enhancing the role of internal auditors (APIP) through competency-based training and digital audit tools. These initiatives are crucial for fostering proactive, integrity-oriented local governance. By empirically linking internal control effectiveness with KPK’s SPI framework, this research contributes novel evidence that internal control maturity serves as a predictive indicator of institutional integrity in Indonesia’s public sector
Organizational Complexity and Financial Reporting Quality Tumpal Manik; Eryanto, Henry
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 9 No 1 (2025): Volume 9. Issue. 1, October 2025
Publisher : Prodi Akuntansi FEBM Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/rwrmac96

Abstract

This study examines the relationship between organizational complexity in the context of management and the quality of financial reporting. Organizational complexity is analyzed through four key components: subsidiary management, segment operation management, and human resource management. The findings provide evidence that managing organizational complexity through effective governance and sound management practices supports greater accuracy, transparency, and reliability in financial reporting. Such management practices also help prevent reporting errors and fraud. Consequently, organizational complexity can significantly influence the quality of financial reporting. Drawing on insights from agency theory and information asymmetry, this paper discusses how increasing complexity may reduce reporting quality and proposes mechanisms to mitigate its adverse effects

Page 16 of 16 | Total Record : 152

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