Rancang bangun sistem pengendalian internal atas pelaporan keuangan berbasis penilaian mandiri

Suharto, Dedhi (2019) Rancang bangun sistem pengendalian internal atas pelaporan keuangan berbasis penilaian mandiri. Doctoral thesis, Institut Pertanian Bogor.

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Abstract

Research on internal control over financial reporting (ICOFR) emerged after the existence of the Enron case in 2002 because it was allegedly undermined by corporate governance mechanisms and a lack of board of directors' capacity to maintain the integrity of financial openness (Gordon 2002). The Indonesian government has included obligations related to the ICOFR in Law No. 1 of 2004 concerning State Treasury. However, ICOFR has not yet used independent self- control assessment. The self assessment of the internal control system for the management of State finances has been a recommendation from the Republic of Indonesia Supreme Audit Agency for the Government of the Republic of Indonesia. In order for the self internal control assessment to be built more effectively and efficiently, then an self assessment is carried out based on information technology by implementing continuous monitoring that can provide improvements to the deficiencies that occur. With these needs, researcher is motivated to conduct research to design an internal control system for the management of State Finances based on self assessment by utilizing information technology in the application of continuous monitoring. This research is expected to produce novelty in the form of: 1. The internal control framework that is suitable for the ICOFR system for the management of state finances in Indonesia is produced using the right methodology, which involves the views of experts in the field of internal control /audit; 2. Integration of internal control framework, monitoring, control self assessment with a system design approach; 3. Design of State’s Internal Control over Financial Reporting System Based on Self Assessment using a system design approach, which contributes significantly positively to the development of the sciences and practices related to the management of State finances. This study analyzes the current situation regarding entity level internal control over State financial reporting. The next stage determines the ideal conceptual model through Soft System Methodology (SSM) after mapping problematic situations in the form of Rich Picture. Based on the SSM results, the proposed corrective actions were made as strategic assumptions after going through stakeholder analysis from respondents who came from stakeholders. Because there are several internal control frameworks, before designing the Self Assessment-Based Internal Control System of State Financial Management (SADARI), the appropriate internal control framework was determined using the Analytical Hierarchical Process method involving eight international certified experts in internal control / audit field. The final stage is to design an Self Assesment-Based Internal Control System of State Financial Management (SADARI) based on COSO, which was chosen as the internal control framework. Furthermore, system design is outlined in a general system design that includes elements: inputs, throughputs / processes, outputs, feedback, control, goals, and environment. Each element is designed with the design of the elements so that a more detailed picture is obtained. Particularly related to elements of throughputs / processes are also equipped with interaction diagrams, especially related to sub- systems of implementation and sub-system appraisal at SADARI. In addition, it is also designed an implementative control self assessment design and continuous monitoring design that has the ability to detect deficiencies and make corrections to errors in values on significant accounts. In the next stage verification was carried out involving international certified experts who understood the concept of ICOFR, BPK RI officials, compilers of the State Financial report, and Government Internal Supervision Apparatus. This verification is to ensure that the design of SADARI is in accordance with ICOFR requirements and the demands of the parties concerned. At the final stage validation is carried out to ensure the system is in accordance with reality. One of the validation techniques used is a testing technique for a system that involves the State Financial management practitioner and the State Financial report compiler who is a prospective user of the system. Given this SADARI design is based on information technology, it is necessary to first build a SADARI prototype application for later use in simulation. This research has realized the SADARI prototype application in the form of a web-based computer application that can be accessed at the address https://app. sadari.now.sh. Based on the simulations carried out, the following are produced: 1. SADARI demonstrates the existence of continuous monitoring properly; 2. SADARI demonstrates how to correct misalignment / incorrect accounts / values; 3. SADARI demonstrates the existence of CSA (control self assessment); 4. SADARI demonstrates the results of an assessment of the effectiveness of internal controls which internal controls are effective, effective with exceptions, or contain material weaknesses. 5. This study resulted in COSO being chosen as an appropriate internal control framework, integrating internal control framework, monitoring, self-assessment control with a system design approach, and designing SADARI which tested its validity. This study raises managerial implications in the form of SADARI development, preparation of significant account identification standards, training on understanding major risks, risk control matrix, and ICOFR on the management of State Finance.

Item Type: Thesis (Doctoral)
Uncontrolled Keywords: efektivitas pengendalian, pemantauan berkelanjutan, pengendalian internal atas pelaporan keuangan, penilaian pengendalian mandiri, rancang bangun sistem, Soft System Methodology, SSM continuous monitoring, control self assessment, internal control effectiveness, internal control over mand financial reporting, system design.
Subjects: Manajemen Agribisnis
Depositing User: SB-IPB Library
Date Deposited: 03 Jan 2020 07:40
Last Modified: 03 Jan 2020 07:40
URI: http://repository.sb.ipb.ac.id/id/eprint/3527

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