Effect of internal control systems, implementation of good governance and employee competence on financial management performance
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Published:
May 31, 2024
Keywords:
Employee Competence, Financial Management Performance, Good Government Governance, Internal Control System
Section
Economy
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Abstract
Improper financial management performance can cause problems. Problems of governance, development, guidance and empowerment and unplanned financing, not properly organized and disciplined budgets as regulated by the Ministry of Finance. The purpose of this study is to determine and analyze the effect of the Internal Control System, Implementation of Good Government Governance and Employee Competence on Financial Management Performance in Developing Villages in Tasikmalaya Regency based on the Decree of the Director General of Village and Rural Development No. 389.4.1/2021. The method applied was a survey with a quantitative approach. The sample used was 156 developing villages in Tasikmalaya Regency which were determined by proportionate stratified random sampling. The analysis technique uses path analysis and the results indicate that the internal control system, implementation of good government governance and employee competence simultaneously and partially have a positive and significant effect on financial management performance in developing villages in Tasikmalaya.
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How to Cite
Epa, E., Badruzaman, J. and Supriadi, A. (2024) “Effect of internal control systems, implementation of good governance and employee competence on financial management performance”, Jurnal Mantik, 8(1), pp. 321-330. doi: 10.35335/mantik.v8i1.5105.
References
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Putra, I. W. G. Y. D., Astika, I. B. P., RM, K. M., & Suprasto, H. B. (2018). The Effect of Internal Control System, Tri Hita Karana Culture and Good Governance on Government Performance. International Journal of Sciences: Basic and Applied Research (IJSBAR), 42(3), 26–37.
Putri, D. P. A., & Widajantie, T. D. (2022). The Influence Of Internal Control System, Competence And Transparency On Village Fund Management Accountability In Rungkut District, Surabaya City. International Journal of Economics, Business and Accounting Research (IJEBAR), 6(4), 2256–2268.
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S, D. A., & Aisyah, S. (2017). Peran Satuan Pengawasan Intern Dan Penerapan Pengendalian Internal Terhadap Pencapaian Good University Governance Pada Perguruan Tinggi Di Kota Bengkulu. Jurnal Akuntansi, 7(2), 101–118. https://doi.org/10.33369/j.akuntansi.7.2.101-118
Siskawati, E., Yentifa, A., Zahara, & Gusta, H. Dela. (2020). Good Governance Implementation in the Development of Sustainable Tourism; The Portrait of Padang City Government. Jurnal Akuntansi Dan Manajemen, 15(1), 67–76.
Spencer, L., & Spencer, S. M. (1993). Competence at Work, Models For Superior Performance. John Wiley & Sons, Inc.
Sucihati, R. N., Fitryani, V., Khairuddin, & Suprianto. (2021). Implementasi Prinsip-Prinsip Good Governance Pada Pemerintahan Desa Kerekeh. Samalewa: Jurnal Riset Dan Kajian Manajemen, 1(1).
Sugiyono. (2019). Metode penelitian kuantitatif kualitatif dan R dan D (Ed. 2). Alfabeta.
Supriaddin, N., Liwaul, & Zaludin. (2022). The Effect of Internal Control System and Good Governance on Employee Performance: Moderated by Leadership Style. International Journalof Management and Education in Human Development, 2(2), 527–535.
Susanti, A., Deliana, & Sembiring, R. W. (2024). The Effectiveness Of The Internal Control System In Improving Good University Governance At The University Of North Sumatera. KAJIAN AKUNTANSI, 25(1), 1–12.
Syahrani, A. P., Gowon, M., & Hernando, R. (2023). The Effect of Internal Control, Implementation of Good Governance, and Organizational Commitment on Employee Performance (Study at the Jambi Province Industry and Trade Office). Jurnal Ilmiah Akuntansi Dan Finansial Indonesia, 7(2), 1–15.
Syamsir, T. (2014). Pengaruh Peran Inspektorat Daerah Dan Budaya Organisasi Daerah Terhadap Penerapan Good Governance (Studi Empiris Pada Pemerintah Kota Bukittinggi). Jurnal Akuntansi, 2(2).
Tambing, S. I., Ali, M., & Nohong, M. (2022). The Effect of Government Internal Control System, Human Resources Competence, and Functional Supervision on the Effectiveness of Regional Financial Management (Case Study on SKPD of North Toraja Regency). Quest Journals Journal of Research in Business and Management, 10(4), 56–65.
Wasdi. (2023). Good Governance For Government Management in Tasikmalaya Regency. Jurnal Ekonomi, 12(1), 929–935.
Yasmin, Zarkasyi, S. W., & Mulyanti, S. (2021). The Effect of the Internal Control System Effectiveness and the Quality of Financial Reporting and Its Impact on Fraud Prevention of Bandung Regency. Jurnal Manajemen Pelayanan Publik, 5(1), 13. https://doi.org/10.24198/jmpp.v5i1.25785
Afiah, N. N., & Azwari, P. C. (2015). The Effect of the Implementation of Government Internal Control System (GICS) on the Quality of Financial Reporting of the Local Government and its Impact on the Principles of Good Governance: A Research in District, City, and Provincial Government in Sou. Procedia - Social and Behavioral Sciences Pages 811-818, 211, 811–818. https://doi.org/10.1016/j.sbspro.2015.11.172
Aisyah, S., Karmizi, & Savitri, E. (2014). Pengaruh Good Governance, Gaya Kepemimpinan, Komitmen Organisasi dan Budaya Organisasi terhadap Kinerja Pemerintah Daerah (Studi pada Pemerintah Daerah Kabupaten Kampar). Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau, 1(2).
Arsad, R. (2023). Realizing Good Governance in Governance Through Law Enforcement and Democracy. Central European Management Journal, 31(2), 1249–1253. https://doi.org/10.32052/23364890.cemj.31.2.126
Asra, A., & Prasetyo, A. (2015). Pengambilan Sampel Dalam Penelitian Survei (Ed.1). Raja Grafindo Persada.
Eldo, D. H. A. P., Habibullah, A., Zainudin, A., & Tasirin. (2021). Good Village Governance: Analysis Implementation Good Governance in the Village Kupu, Brebes Regency. 2nd International Conference on Social Science, Humanities, Education and Society Development (ICONS 2021).
Fazny, A. O., & Setiyawati, H. (2019). The Effect of Implementation of the Internal Control System and the Implementation of Good Corporate Governance Principles on the Quality of Financial Reports (Case Study at Amanah Insani Islamic Community Financing Bank). International Journal of Science and Research (IJSR), 8(5), 20–31. https://doi.org/10.21275/ART20197436
Hardiningsih, P., Udin, Masdjojo, G. N., & Srimindarti, C. (2020). Does Competency, Commitment, and Internal Control Influence Accountability? The Journal of Asian Finance, Economics and Business, 7(4), 223–233. https://doi.org/:10.13106/jafeb.2020.vol7.no4.223
Jatmiko, B., & Gusmayanti, D. (2022). The Effect of The Internal Control System, Leadership Style, Organizational Culture, Organizational Commitment, and Good Government Governance on The Performance of The Local Government (Survey onAll SKPDin Magelang Regency). KINERJA, 26(2). https://doi.org/10.24002/kinerja.v26i2.6115
Kusmayadi, D., Rudiana, D., & Badruzaman, J. (2010). Good Corporate Governance. LPPM Universitas Siliwangi.
Mardiasmo. (2018). Akuntansi sektor publik edisi terbaru (Ed. 1). Andi Offset.
Mualifu, Guspul, A., & Hermawan. (2019). Pengaruh Transparansi, Kompetensi, Sistem Pengendalian Internal, Dan Komitmen Organisasi Terhadapakuntabilitas Pemernitah Desa Dalam Mengelola Alokasi Dana Desa(Studi Empiris Pada Seluruh Desa Di Kecamatan Mrebet Kabupaten Purbalingga). Journal of Economic, Business and Engineering, 1(1), 49–59. https://doi.org/10.32500/jebe.v1i1.875
Putra, I. W. G. Y. D., Astika, I. B. P., RM, K. M., & Suprasto, H. B. (2018). The Effect of Internal Control System, Tri Hita Karana Culture and Good Governance on Government Performance. International Journal of Sciences: Basic and Applied Research (IJSBAR), 42(3), 26–37.
Putri, D. P. A., & Widajantie, T. D. (2022). The Influence Of Internal Control System, Competence And Transparency On Village Fund Management Accountability In Rungkut District, Surabaya City. International Journal of Economics, Business and Accounting Research (IJEBAR), 6(4), 2256–2268.
Rokhlinasari, S., & Hidayat, A. (2016). Pengaruh Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pada Bank Bjb Syariah Cirebon. Al-Amwal, Volume 8, No. 2 Tahun 2016, 8(2), 491–508.
Rosdiani, H. T. (2011). Pengaruh sistem pengendalian internal, audit laporan keuangan dan penerapan good corprate governance terhadap kualitas laporan keuangan. UIN Syarif Hidayatullah Jakarta.
S, D. A., & Aisyah, S. (2017). Peran Satuan Pengawasan Intern Dan Penerapan Pengendalian Internal Terhadap Pencapaian Good University Governance Pada Perguruan Tinggi Di Kota Bengkulu. Jurnal Akuntansi, 7(2), 101–118. https://doi.org/10.33369/j.akuntansi.7.2.101-118
Siskawati, E., Yentifa, A., Zahara, & Gusta, H. Dela. (2020). Good Governance Implementation in the Development of Sustainable Tourism; The Portrait of Padang City Government. Jurnal Akuntansi Dan Manajemen, 15(1), 67–76.
Spencer, L., & Spencer, S. M. (1993). Competence at Work, Models For Superior Performance. John Wiley & Sons, Inc.
Sucihati, R. N., Fitryani, V., Khairuddin, & Suprianto. (2021). Implementasi Prinsip-Prinsip Good Governance Pada Pemerintahan Desa Kerekeh. Samalewa: Jurnal Riset Dan Kajian Manajemen, 1(1).
Sugiyono. (2019). Metode penelitian kuantitatif kualitatif dan R dan D (Ed. 2). Alfabeta.
Supriaddin, N., Liwaul, & Zaludin. (2022). The Effect of Internal Control System and Good Governance on Employee Performance: Moderated by Leadership Style. International Journalof Management and Education in Human Development, 2(2), 527–535.
Susanti, A., Deliana, & Sembiring, R. W. (2024). The Effectiveness Of The Internal Control System In Improving Good University Governance At The University Of North Sumatera. KAJIAN AKUNTANSI, 25(1), 1–12.
Syahrani, A. P., Gowon, M., & Hernando, R. (2023). The Effect of Internal Control, Implementation of Good Governance, and Organizational Commitment on Employee Performance (Study at the Jambi Province Industry and Trade Office). Jurnal Ilmiah Akuntansi Dan Finansial Indonesia, 7(2), 1–15.
Syamsir, T. (2014). Pengaruh Peran Inspektorat Daerah Dan Budaya Organisasi Daerah Terhadap Penerapan Good Governance (Studi Empiris Pada Pemerintah Kota Bukittinggi). Jurnal Akuntansi, 2(2).
Tambing, S. I., Ali, M., & Nohong, M. (2022). The Effect of Government Internal Control System, Human Resources Competence, and Functional Supervision on the Effectiveness of Regional Financial Management (Case Study on SKPD of North Toraja Regency). Quest Journals Journal of Research in Business and Management, 10(4), 56–65.
Wasdi. (2023). Good Governance For Government Management in Tasikmalaya Regency. Jurnal Ekonomi, 12(1), 929–935.
Yasmin, Zarkasyi, S. W., & Mulyanti, S. (2021). The Effect of the Internal Control System Effectiveness and the Quality of Financial Reporting and Its Impact on Fraud Prevention of Bandung Regency. Jurnal Manajemen Pelayanan Publik, 5(1), 13. https://doi.org/10.24198/jmpp.v5i1.25785
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