Mapping of Local Government Internal Control System Problems: A Content Analysis

DOI

10.2991/aer.k.210825.015How to use a DOI?

Keywords

Control Environment, Risk Assessment, Control Activities, Information and Communication Systems, Monitoring

Abstract

The purpose of this study is to map the problems with the implementation of an internal control system in the local government. A qualitative approach through a method of content analysis is used in this research. The analysis used is the Leximancer instrument. The data used derived from audit reports of Badan Pemeriksa Keuangan (BPK) 2014-2018 years. The subject of study is the districts and city done the segregation in Jambi Province. The result showed the implementation of the information systems and communication and the optimal monitoring have implemented. Environmental element control has been applied but still needs to optimize particularly related to the competence of employees, discipline, and ethics enforcement employees. Element risk assessment and activity control is still must be attention, although has also started to adopted by regional governments. Internal control over assets especially fixed assets needs to be special attention to local governments. Conclusions overall all the internal control system has been implemented while still there were several weaknesses, fore that still need to be optimized.

Copyright

© 2021, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Sri Rahayu
AU  - Yudi
AU  - Rahayu
PY  - 2021
DA  - 2021/08/26
TI  - Mapping of Local Government Internal Control System Problems: A Content Analysis
BT  - Proceedings of the 3rd Green Development International Conference (GDIC 2020)
PB  - Atlantis Press
SP  - 77
EP  - 82
SN  - 2352-5401
UR  - https://doi.org/10.2991/aer.k.210825.015
DO  - 10.2991/aer.k.210825.015
ID  - Rahayu2021
ER  -