scholarly journals Internal control: strengthening policy enging in non-profit organizations

2021 ◽  
pp. 1-6
Author(s):  
Alex Humberto HERRERA-FREIRE ◽  
Alexander Geovanny HERRERA-FREIRE ◽  
Diana Elizabeth TUAREZ-SOLORZANO ◽  
Katherin Yessenia TRIANA-JIMENEZ
Keyword(s):  
Internal Control ◽  
Control Policy ◽  
Control Policies ◽  
Non Profit ◽  
Institutional Goals ◽  
Administrative Management ◽  
Internal Control System ◽  
Non Profit Organizations ◽  
Indispensable Tool ◽  
Specific Control

The purpose of this research is to determine the strengthening that non-profit organizations obtain through the application of internal control policies, that is to say the internal control of the institutions will be analyzed, because it is an indispensable tool for the development of administrative management, financial and accounting, allowing reasonable security for the fulfillment of institutional goals. A research study was carried out using the descriptive methodology, so the reading of scientific articles and the bibliographic review was carried out, obtaining information on the strengthening and importance of internal control policies in non-profit organizations. On the basis of the research carried out, it was found that many of the organizations do not have a specific control policy, and this would result in inefficiency and inefficiency in the operations they carry out causing them weaknesses. With a good internal control system, it helps them to develop guidelines and compliance standards so that procedures and activities are carried out efficiently and effectively, allowing no errors and fraud to be reported.

scholarly journals Effective Internal Controls for Not-For Profit Entities

2020 ◽  
pp. 47-58
Author(s):  
Achraf Seyam, CPA ◽  
Barry Copper, CPA
Keyword(s):  
Financial Reporting ◽  
Internal Control ◽  
Continuous Monitoring ◽  
Internal Controls ◽  
Professional Services ◽  
Non Profit ◽  
The Public ◽  
For Profit ◽  
Not For Profit ◽  
Non Profit Organizations

The importance of internal control is clear. Effective internal control makes sure non-profit organizations to carried out their mission and objectives, such as proper use of funds and provide professional services to the public without any risk of fraud and mismanagement or breach of ethics. Through continuous monitoring of non-profit’s performance and activities, internal controls dispose of the behaviors of non-profit organizations with their objectives. Internal controls also engaged in good management and make sure to provide appropriate financial reporting by providing accurate and complete reports to the management in a timely manner and make sure the sources are correctly allocated. Internal control is also the tool to safeguard assets that make sure the organizations physical and intangible assets are protected from fraud, misused, and error. Internal control is not only able to deter and detect fraud and error but also is able to reduce the chance to risks.

scholarly journals The Analysis of Internal Control Implementation of Zakat Institutions

2019 ◽  
Author(s):  
Dita Andraeny ◽  
Devi Narulitasari
Keyword(s):  
Control System ◽  
Financial Reporting ◽  
Internal Control ◽  
Non Profit ◽  
Study Approach ◽  
Descriptive Research ◽  
Internal Control System ◽  
Information And Communication ◽  
Qualitative Descriptive ◽  
Multiple Case

The implementation of internal control system is very important not only in profit oriented firms but also in non profit organizations including zakat institution. Internal control system ensures the reliability of financial reporting system, protects organization’s assets from assets missappropriation, and also minimizes the occurence of fraud. This study aims to evaluate the implementation of internal control of zakat institutions in Surakarta. The objects of this research are LAZ Dompet Peduli Umat Daarut Tauhiid (DPU DT) Solo, LAZISMU Solo, and BAZNAS Solo. The objects of this study are based on convenience sampling. This research is a qualitative descriptive research with multiple case study approach. The result of this study indicates that in general, all zakat institutions observed have implemented the internal control system in terms of control environment, risk assessment, control activities, information and communication and supervisory activities. However, there is still weakness in internal control that related to the aspect of segregation of tasks that has not been done completely. In addition, those three zakat institutions did not have a flow chart document for the conducted transaction and one of them has not implemented yet about the authorization system and printed serial number documents.

scholarly journals Built the Effective Internal Control System in Local Governments of Developing Countries : A Case Study on Tegal City

2018 ◽  
Vol 7 (2.29) ◽  
pp. 997
Author(s):  
Arief Hadianto ◽  
Roy V. Salomo ◽  
Maralus Panggabean
Keyword(s):  
Control System ◽  
Local Government ◽  
Internal Control ◽  
Local Governments ◽  
Government Regulation ◽  
Control Policy ◽  
Cultural Development ◽  
Government Officials ◽  
Internal Control System ◽  
The Government

The purpose of this paper is to formulate the recommendation to reconstruction the Internal Control Policy in order to embody the Government Internal Control System, a specifically local government in Indonesia that is more effective. The research is using the qualitative method based on literature review and depth interview with a relevant source, including the top management of Tegal City and policy expertise as well. A policy analysis and Grindle theory are used to investigate the factors that contribute to the implementation of Government Regulation Number 60/2008 in uneffective Tegal City. The result shows that the reward and punishment in the policy is certainly needed, a derivative policy as an instrument to operate the must be applied policy, the rules regarding the local government officials should be revised, a professionalism strengthening and an independency of monitoring officials, the coordination and collaboration between local government to build a harmonization partnership in order to implement the policy that has to be improved, a dissemination policy and the integration of the internal control system report into a budgeting system and organization cultural development to create the better control environment in order heading to an effective internal control system.  

Pengaruh Kualitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, Dan Sistem Pengendalian Intern Terhadap Ketepatwaktuan Pelaporan Keuangan Pemerintah Desa

2018 ◽  
Vol 26 (2) ◽  
pp. 131-143
Author(s):  
Marlinawati Marlinawati ◽  
Dewi Kusuma Wardani
Keyword(s):  
Information Technology ◽  
Control System ◽  
Human Resources ◽  
Financial Reporting ◽  
Internal Control ◽  
Positive Influence ◽  
Internal Control System ◽  
Speed Up ◽  
Village Government

The purpose of this research is to know the influence between the Quality of Human Resources, Utilization of Information Technology and Internal Control System Against Timeliness of Village Government Financial Reporting at Gunungkidul Regency. This research is causative research. The population is the village government in Gunungkidul Regency, especially in Gedangsari subdistrict. Criteria of respondents in the study were to village and village apparatus. We use questionnaire to collect data. We use multiple regression with SPSS program version 16.0 to analyze data. We find that quality of human resources and internal control system have a positive influence on the timeliness of village government financial reporting. On the other hand, utilization of information technology does not influence the timeliness of village government financial reporting. These imply that the quality of human resources and internal control system can speed up the preparation of village government financial reporting.

The Social Media Presence of Non-profit Organizations

2013 ◽  
Author(s):  
Shannon Lucky ◽  
Dinesh Rathi
Keyword(s):  
Social Media ◽  
Community Building ◽  
Non Profit ◽  
Media Technologies ◽  
Médias Sociaux ◽  
The Social ◽  
Powerful Knowledge ◽  
Social Media Presence ◽  
Non Profit Organizations ◽  
Medias Sociaux

Social media technologies have the potential to be powerful knowledge sharing and community building tools for both corporate and non-profit interests. This pilot study explores the social media presence of a group of forty-six Alberta-based non-profit organizations (NPOs) in this information rich space. In this paper we look at the pattern of presence of NPOs using social media and relationships with staffing structures.Les médias sociaux ont la capacité d’être de puissants outils de partage de la connaissance et de rassemblement communautaire pour les organisations à but lucratif et sans but lucratif. Cette étude pilote explore la présence dans les médias sociaux d’un groupe de quarante-six organisations sans but lucratif (OSBL) albertaines dans cet environnement riche en information. La communication portera sur les modèles de présence des OSBL dans les médias sociaux et les liens avec les structures organisationnelles.

Pengaruh Sistem Pengendalian Internal Pemerintah dan Kompetensi Pegawai Terhadap Kinerja Instansi Pemerintah Kabupaten Karimun

2020 ◽  
Vol 5 (1) ◽  
pp. 101-106
Author(s):  
Doni Putra Utama
Keyword(s):  
Control System ◽  
Control Systems ◽  
Internal Control ◽  
Statistical Tests ◽  
Government Agencies ◽  
Government Performance ◽  
Significant Positive Effect ◽  
Internal Control System ◽  
Employee Competencies ◽  
Positive Effect

This research is a causality study with the title "Effect of Government Internal Control Systems and Employee Competence on the Performance of Government Agencies in Karimun Regency." The purpose of this study was to determine the effect of the implementation of the Government's Internal Control System on the performance of Karimun Regency government agencies and to determine the effect of employee competence on the performance of Karimun Regency government agencies. Data collection using a questionnaire where the questionnaire contained questions about the Government's Internal Control System, employee competencies and agency performance. Data were tested using multiple linear regression statistical tests. Based on the results of the study, it can be concluded that the governmental internal control system has a significant positive effect on Government Agency Performance with the results of statistical tests that show a sig value of 0.016 <0.05 (alpha 5%). Employee Competency has a significant positive effect on Government Performance with the results of statistical tests showing a sig value of 0,000.

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