Efektivitas Pengendalian Internal Dalam Mencegah Fraud Guna Mendukung Terwujudnya GCG Pada Perumda Air Minum Mual Nauli Tapteng

DOI: https://doi.org/10.34007/jehss.v6i3.2026
Tigor Panuturi Tambunan(1), Masril Tua Rambe(2), Deliana Deliana(3), Ilham Napitupulu(4),


(1) Politeknik Negeri Medan
(2) Politeknik Negeri Medan
(3) Politeknik Negeri Medan
(4) Politeknik Negeri Medan

Abstract


The internal control system at Perumda Mual Tapteng Regency is implemented to find out whether the management system has been implemented well or not and to avoid cost leaks. What this research aims to achieve is to analyze the effectiveness of implementing an internal control system as an effort to control or even prevent incidents of fraud. Qualitative methods were applied in this research using data collection techniques carried out through observation and interviews (in depth interviews). The results of this research indicate that Perumda Mual Nauli, Central Tapanuli Regency has succeeded in implementing an effective internal control system.

Keywords


Internal Control System, Fraud, GCG

Full Text:

PDF
DOI: https://doi.org/10.34007/jehss.v6i3.2026

References


Cendikia, C., Syahza, A., & Trisnawati, F. (2016). Pengaruh Efektifitas Pengendalian Internal dan Kesesuaian Kompensasi terhadap Pencegahan Kecurangan (Fraud) pada Pdam Tirta Siak Pekanbaru. Riau University.

Giavinny, G., & Ugut, G. S. (2022). Pengaruh Kualitas Penerapan Good Corporate Governance dan Risiko Kredit terhadap Profitabilitas Perbankan Asing di Indonesia. Journal of Education, Humaniora and Social Sciences (JEHSS), 4(4), 2212–2219. https://doi.org/10.34007/jehss.v4i4.1036

Hossain, M. Y., Jewel, M. A. S., Nahar, L., Mosaddequr Rahman, M., Naif, A., & Ohtomi, J. (2012). Gonadosomatic index‐based size at first sexual maturity of the catfish Eutropiichthys vacha (Hamilton, 1822) in the Ganges River (NW Bangladesh). Journal of Applied Ichthyology, 28(4), 601–605.

Hossain, M. Y., Rahman, M. M., Fulanda, B., Jewel, M. A. S., Ahamed, F., & Ohtomi, J. (2012). Length–weight and length–length relationships of five threatened fish species from the Jamuna (Brahmaputra River tributary) River, northern Bangladesh. Journal of Applied Ichthyology, 28(2), 275–277.

Humam, H., & Ardini, L. (2023). Efektifitas Sistem Pengendalian Intern dalam Mencegah Kecurangan di Perusahaan Daerah. Equity, 23(2), 151–166.

Kaban, A., Sihombing, M., & Tarigan, U. (2017). Analisis Prinsip-prinsip Good Corporate Governance pada Perusahaan Pembiayaan Analysis of Principles of Corporate Governance Good Corporate Governance dan Good Corporate Governance merupakan Good Corporate Governance sendiri buk. Jurnal Administrasi Publik : Public Administration Journal, 7(1), 1–16.

Kurniawan, A. (2014). Fraud di Sektor Publik dan Integritas Nasional. Yogyakarta: BPFE.

Mora, Z., Fandayani, I., & Suharyanto, A. (2020). Pengaruh Komitmen Kerja dan Kepuasan Kerja terhadap Kinerja Karyawan PT. Mopoli Raya di Kecamatan Seruway. Journal of Education, Humaniora and Social Sciences (JEHSS), 3(2), 487–492. https://doi.org/10.34007/jehss.v3i2.348

Rudi Hartono. (2016). PELAKSANAAN PERATURAN MENTERI BUMN NOMOR:PER-01/MBU/2011 TENTANG PENERAPAN TATA KELOLA YANG BAIK (GOOD CORPORATE GOVERNANCE) PADA BUMN (Studi Kasus Di PT Perkebunan Nusantara IV). Jurnal Mercatoria, 9(2). https://doi.org/10.1017/CBO9781107415324.004

Sayyid, A. (2015). Pemeriksaan fraud dalam akuntansi forensik dan audit investigatif. Al-Banjari: Jurnal Ilmiah Ilmu-Ilmu Keislaman, 13(2).

Sugiyono, D. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan Tindakan. Alfabeta.

Syardiansah, S., Latief, A., Daud, M. N., Windi, W., & Suharyanto, A. (2020). The Effect of Job Satisfaction and Organizational Culture on Employee Performance of the Royal Hotel in East Aceh District. Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences, 3(2), 849–857.

Theodore, J. (2015). Pengaruh Pengendalian Internal dan Good Corporate Governance Terhadap Audit Fee (KAP di Bandung). Skripsi Fakultas Ekonomi Dan Universitas Kristen Maranatha, Bandung.

Wahyudin, A., Cahyaningdyah, D., & Baroroh, N. (2014). Penguatan Sistem Pengendalian Intern (SPI) sebagai upaya meminimalisir praktek tidak sehat dalam tata kelola keuangan koperasi. Rekayasa: Jurnal Penerapan Teknologi Dan Pembelajaran, 12(2), 132–140.

Widjaja, A. (2012). Forensic & Investigative Accounting: Pendekatan Kasus. Jakarta: Harvarindo.

Windy, D., Manik, A., Suharyanto, A., & Lubis, Y. A. (2023). Analisis Kinerja Aparatur Sipil Negara Pada Bagian Umum Sekretariat Daerah Kabupaten Serdang Bedagai Performance Analysis of State Civil Servants in the General Section of the Regional Secretariat o. 5(1), 46–53.




DOI: https://doi.org/10.34007/jehss.v6i3.2026

Copyright (c) 2024 Journal of Education, Humaniora and Social Sciences (JEHSS)

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

Journal of Education, Humaniora and Social Sciences (JEHSS)

Published by Mahesa Research Center

Online ISSN: 2622-3740 | DOI Prefix: 10.34007

OAI-PMH: https://mahesainstitute.web.id/ojs2/index.php/jehss/oai

Quick Links

Focus & Scope | Author Guidelines

Editorial Team | Peer Reviewers

Publication Ethics | Plagiarism Policy

Author Fees (APC) | Journal History

Editorial Office & License

Perumahan Griya Nafisa 2, Blok A No. 10, Jl. Benteng Hilir / Titi Sewa, Percut Sei Tuan, Deli Serdang, Sumatera Utara 20371
Email: [email protected] | [email protected]

CC BY 4.0
Licensed under CC BY 4.0 International