Disclosing the practice of internal control over financial reporting (PIPK) at the Supreme Court of the Republic of Indonesia
DOI:
https://doi.org/10.20525/ijrbs.v12i3.2557Keywords:
Internal Control, Financial reports, SPIP, PIPKAbstract
This study aims to reveal the practice of internal control over financial reporting (PIPK) at the Supreme Court of the Republic of Indonesia in 2019-2021. This research is a type of qualitative research using an interpretive perspective with an ethnomethodological method. The data in this study are primary and secondary data and data collection techniques using observation, interviews, and documentation. Informants in this study were seven informants. The selection of this informant was based on capacity in the practice of internal control over financial reporting (PIPK) at the Supreme Court of the Republic of Indonesia. The results of the study stated that (1) Internal Control over the Financial Reporting of the Supreme Court of the Republic of Indonesia is still not optimal because the understanding of SPIP in general and PIPK in particular is not sufficient, (2) The role of the second line of management at the Supreme Court has not run adequately because it is still ad-hoc so that it is not well organized, and (3) the Assessment of Internal Control over the Financial Reporting of the Supreme Court has not been carried out in a systematic and structured so that it has not been able to fully support the achievement of the objectives of implementing the PIPK, namely to provide adequate assurance that the Financial Statements are prepared with the implementation of adequate internal controls.
Downloads
References
Alwi., Rimawan, M., Pratiwi, A. (2020).Analysis of Application of Accounting Standards and Systems Internal Control Over the Quality of Financial Statements. Invoice: Journal of Accounting Science. 2(1): 81-91. https://doi.org/10.26618/inv.v2i2.4112 DOI: https://doi.org/10.26618/inv.v2i2.4112
BPKP, Grand Design Implementation of the Government's Internal Control System at the BPKP Inspectorate. Retrieved from https://www.bpkp.go.id/inspektorat/konten/341/grand-design-1.bpkp
Emay., Fajar, CM, Suparwo, A. (2019). Impact of Internal Audit, Internal Control and Competence of Accounting Staff on the Quality of Financial Statements. Ecodemica Journal. 3(1): 36-44. https://doi.org/10.31294/jeco.v3i1.4442
Fauzia, M. (2020). 15 Ministries/Institutions with the Largest Budgets in 2021. Retrieved from https://money.kompas.com/read/2020/08/14/165536126/15-kementerian-institution with-abudget-tergest-pada-2021
Gamar, N., and Djamhuri, A. (2015). Internal Auditors as Fraud “Doctors” in the Government Area. Multiparadigm Accounting Journal, 107–123. https://doi.org/10.18202/ jamal.2015.04.009
Kusuma, H. (2020). Despite Winning WTP, the Government Must Solve These 13 Problems. Retrieved from https://finance.detik.com/NEWS-Economic-business/d-5093033/meski-raih-wtpGovernmentmesti-bereskan-13- issue-ini
Maghfirah, D. (2019). Analysis of Internal Control Systems in Quality Improvement Financial Statements at PT. Bima Village of Sawita. Thesis. Medan: FEBI State Islamic University of North Sumatra. Retrieved from http://repository.uinsu.ac.id/id/eprint/7542
Megawati., Supriadi, A., Darmawati, A. (2018). Internal Control System Implementation Against the Quality of Financial Reports in the Central Bureau of Statistics Sigi Regency. Science Collaborative Journal. 1(1):1104-1114. Retrieved from https://jurnal.unismuhpalu.ac.id/index.php/JKS/article/view/456/343
Moeller, RR (2011). COSO Enterprise Risk Management Second Edition Establishing Effective Governance, Risk, and Compliance Processes. John Wiley & Sons, Inc. New Jersey. DOI: https://doi.org/10.1002/9781118269145
Putra, M. (2019). Lack of Understanding of SPI Implementation which Reduces Maturity Levels SPIP in the Supreme Court and Judicial Bodies below it. Retrieved from https:// badilag.mahkamahagung.go.id/artikel/publikasi/article/minimnyapemahamanpelaksanaan-spi-yang-mengurangi-level-maturitas-spip-di-ma-dan-badanperadilandiBawahnyaoleh-marwendi-putra -27-6
Republic of Indonesia. (2008). Government Regulation of the Republic of Indonesia Number 60 of 2008 regarding the Government Internal Control System. Jakarta: President of the Republic of Indonesia. Retrieved from https://peraturan.bpk.go.id/Home/Details/4876
Republic of Indonesia. (2010). Regulation of the Minister of Finance of the Republic of Indonesia Number 8/PMK.05/2010 concerning Procedures for Preparing Consolidated Financial Statements for State General Treasurers. Jakarta: Ministry of Finance of the Republic of Indonesia. Jakarta: Ministry of Finance of the Republic of Indonesia. Retrieved from https://jdih.kemenkeu.go.id/FullText/2010/08~PMK.05~2010Per.HTM
Republic of Indonesia. (2010). Government Regulation Number 71 of 2010 concerning Standards Government Accounting. Jakarta: President of the Republic of Indonesia. Retrieved from https://peraturan.bpk.go.id/Home/Details/5095/pp-no-71-tahun-2010
Republic of Indonesia. (2013). Regulation of the Minister of Finance of the Republic of Indonesia Number 213/PMK.05/2013 concerning Central Government Accounting and Financial Reporting Systems. Jakarta: Ministry of Finance of the Republic of Indonesia. Retrieved from https://peraturan.bpk.go.id/Home/Details/150607/pmk-no-213pmk052013
Republic of Indonesia. (2019). Regulation of the Minister of Finance of the Republic of Indonesia Number 17/PMK.09/2019 concerning Guidelines for Implementation, Assessment and Review of Internal Control of Central Government Financial Reporting. Jakarta: Ministry of Finance of the Republic of Indonesia. Retrieved from https://peraturan.bpk.go.id/Home/Details/128004/pmk-no-17pmk092019
Sugianto, D. (2020). Receiving the BPK report, Jokowi: Alhamdulillah, 4 years of WTP. Retrieved from https://finance.detik.com/news-economic-business/d-5100813/accept-report-bpkjokowialhamdulillah-4-tahun-wtp/2
Wiradana, IGO, Sulindawati, NLGE, Admadja, AT. (2015). System Implementation Analysis Internal Control of Credit Provision at Village Credit Institutions (Study 10 Poh Bergong Village Credit Institution Empirical). E-Journal S1 Ak University of Education Ganesha. 3(1). https://doi.org/10.23887/jimat.v3i1.4697
Yusri, and Hasrina CD. (2018). Effectiveness of Implementation of Internal Control Control Over Regional Original Revenue of Nagan Raya Regency. Humanities Journal. 2(2):150-155. https://doi.org/10.30601/humaniora.v2i2.62 DOI: https://doi.org/10.30601/humaniora.v2i2.62
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Syarifullah M Nur, Uun Sunarsih, Dahlifah
This work is licensed under a Creative Commons Attribution 4.0 International License.
For all articles published in IJRBS, copyright is retained by the authors. Articles are licensed under an open access Creative Commons CC BY 4.0 license, meaning that anyone may download and read the paper for free. In addition, the article may be reused and quoted provided that the original published version is cited. These conditions allow for maximum use and exposure of the work, while ensuring that the authors receive proper credit.
