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Abstract
This research begins with a phenomenon where some government institutions experienced an increase in corruption cases in budget absorption so that it did not reflect the implementation of effective good government governance. This study aims to examine and analyze the effect of implementing an internal control system and the enforcement of good government governance on the level of budget abuse control and its impact on public accountability. This research is quantitative research. Collecting data using a questionnaire to 78 samples from total of 196 employees in the Travel Document Management and Analysis Work Unit at the Directorate of Immigration Traffic. Data analysis using SmartPLS. The results of the study show internal control system and good government governance significant effect on the control of budget abuse. In addition, the control of budget abuse also has a significant effect on public accountability.
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References
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- Mardiasmo. (2018). Akuntansi Sektor Publik. Yogyakarta: Andi.
- Pane, A. A. (2018). Pengaruh penerapan sistem pengendalian internal pemerintah terhadap kecurangan: Survei pada pemprov Sumatera Utara. Jurnal Akuntansi Dan Bisnis, 4(2), 40–48.
- Schleiter, P., & Voznaya, A. (2016). Party system institutionalization, accountability and governmental corruption. British Journal of Political Science, 48(2), 315–342.
- Sujarweni, V. W. (2015). Sistem Akuntansi. Pustaka Baru Press.
- Sumarsan, T. (2013). Sistem Pengendalian Manajemen: Konsep, Aplikasi, dan Pengukuran Kinerja. Indeks.
- Widiyarta, K., Herawati, N. T., & Atmadja, A. T. (2017). Pengaruh kompetensi aparatur, budaya organisasi, whistleblowing dan sistem pengendalian internal terhadap fraud dalam pengelolaan dana desa : Kabupaten Buleleng. Jurnal Ilmiah Mahasiswa Akuntansi Undiksha, 8(2), 1–12.
- Wu, X., & Wang, J. (2018). Management’s materiality criteria of internal control weaknesses and corporate fraud: Evidence from China. The International Journal of Accounting, 53(1), 1–19.
- Yusnaini, Ghozali, I., Fuad, & Yuyetta, E. N. A. (2017). Accountability and fraud type effects on fraud detection responsibility. International Journal of Civil Engineering and Technology, 8(8), 424–436.
References
Afiah, N. N. (2009). Akuntansi Pemerintahan: Implementasi Akuntansi Keuangan Pemerintah Daerah. Kencana.
Ajzen, & Fishbein, M. (1980). Understanding Attitudes And Predicting Sosial Behavior. Englewood Cliffs. Nj: Prentice-Hall.
Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50, 179–211.
Anton, M. G., Tinangon, J. J., & Elim, I. (2016). Penerapan anggaran berbasis kinerja untuk menunjang akuntabilitas publik pada badan lingkungan hidup kota Manado. Jurnal EMBA, 4(3), 553–563.
Djalil, M. A., Nadirsyah, & Fatmi, L. (2017). Influence of implementation of government accounting standard and the effectiveness of government’s internal control system on the quality of local financial report and its impact toward the accountability of regional financial management (a research on g. Research Journal of Finance and Accounting, 8(4), 106–114.
Falah, F., & Purwanto. (2019). Institution of drought mitigation in Grobogan Regency. Journal of Watershed Management Research, 8(5), 55.
Hamdani, R., & Albar, A. R. (2016). Internal controls in fraud prevention effort: a case study. Jurnal Akuntansi & Auditing Indonesia, 20(2), 127–135.
ICW. (2018). Laporan tren penindakan kasus korupsi tahun 2018. https://antikorupsi.org/sites/default/files/laporan_tren_penindakan_kasus_korupsi_2018.pdf
Listari, S., Hermanto, & Martiningsih, R. S. P. (2018). The influence of the government internal control system, government accounting standards, role of internal auditors, and completion of audit findings to good governance. IOSR Journal of Business and Management, 20(2), 66–79.
Lukito, P. K. (2014). Membumikan Transparansi Dan Akuntabilitas Kinerja Sektor Publik: Tantangan Demokrasi Ke Depan. Grasindo.
Mardiasmo. (2018). Akuntansi Sektor Publik. Yogyakarta: Andi.
Pane, A. A. (2018). Pengaruh penerapan sistem pengendalian internal pemerintah terhadap kecurangan: Survei pada pemprov Sumatera Utara. Jurnal Akuntansi Dan Bisnis, 4(2), 40–48.
Schleiter, P., & Voznaya, A. (2016). Party system institutionalization, accountability and governmental corruption. British Journal of Political Science, 48(2), 315–342.
Sujarweni, V. W. (2015). Sistem Akuntansi. Pustaka Baru Press.
Sumarsan, T. (2013). Sistem Pengendalian Manajemen: Konsep, Aplikasi, dan Pengukuran Kinerja. Indeks.
Widiyarta, K., Herawati, N. T., & Atmadja, A. T. (2017). Pengaruh kompetensi aparatur, budaya organisasi, whistleblowing dan sistem pengendalian internal terhadap fraud dalam pengelolaan dana desa : Kabupaten Buleleng. Jurnal Ilmiah Mahasiswa Akuntansi Undiksha, 8(2), 1–12.
Wu, X., & Wang, J. (2018). Management’s materiality criteria of internal control weaknesses and corporate fraud: Evidence from China. The International Journal of Accounting, 53(1), 1–19.
Yusnaini, Ghozali, I., Fuad, & Yuyetta, E. N. A. (2017). Accountability and fraud type effects on fraud detection responsibility. International Journal of Civil Engineering and Technology, 8(8), 424–436.