Log in

Relevant bibliographies by topics / Internal control service / Journal articles

To see the other types of publications on this topic, follow the link: Internal control service.

Journal articles on the topic 'Internal control service'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 50 journal articles for your research on the topic 'Internal control service.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse journal articles on a wide variety of disciplines and organise your bibliography correctly.

1

Koo, Ja Eun, and Eun Sun Ki. "Internal Control Personnel’s Experience, Internal Control Weaknesses, and ESG Rating." Sustainability 12, no. 20 (2020): 8645. http://dx.doi.org/10.3390/su12208645.

Full text

Abstract:

Effective internal control is expected to have a positive effect on Environmental, Social, and Governance (ESG) ratings, which are an indicator of corporate sustainability, as it ensures improvements in efficiency and effectiveness in operations, reliable reports, and compliance with applicable laws and regulations. However, no matter how well an internal control system is designed, internal control quality deteriorates if internal control (IC) personnel do not understand the firm’s business or lack accounting experience. This study first explores the relationship between ESG ratings and inter

APA, Harvard, Vancouver, ISO, and other styles

2

Khorshidi, Hadi Akbarzade, Sanaz Nikfalazar, and Indra Gunawan. "Statistical process control application on service quality using SERVQUAL and QFD with a case study in trains’ services." TQM Journal 28, no. 2 (2016): 195–215. http://dx.doi.org/10.1108/tqm-02-2014-0026.

Full text

Abstract:

Purpose – The purpose of this paper is to implement statistical process control (SPC) in service quality using three-level SERVQUAL, quality function deployment (QFD) and internal measure. Design/methodology/approach – The SERVQUAL questionnaire is developed according to internal services of train. Also, it is verified by reliability scale and factor analysis. QFD method is employed for translating SERVQUAL dimensions’ importance weights which are derived from Analytic Hierarchy Process into internal measures. Furthermore, the limits of the Zone of Tolerance are used to determine service quali

APA, Harvard, Vancouver, ISO, and other styles

3

Ika Santi, Titik Kusmantini, and Hendro Widjanarko. "Pengaruh Total Quality Service dan Sistem Pengendalian Internal terhadap Kinerja Organisasi Dimediasi oleh Layanan Digital." PESHUM : Jurnal Pendidikan, Sosial dan Humaniora 4, no. 3 (2025): 4443–55. https://doi.org/10.56799/peshum.v4i3.8416.

Full text

Abstract:

Improving the quality of healthcare services became a major challenge for healthcare facilities to remain competitive and meet patient expectations. Total Quality Service (TQS) and Internal Control Systems were key factors in enhancing organizational performance, supported by the increasingly developed digital services. This study aimed to analyze the effect of Total Quality Service (TQS) and Internal Control Systems on Organizational Performance, mediated by Digital Services, in healthcare facilities in Bantul Regency. This research used a quantitative method. Data were collected through ques

APA, Harvard, Vancouver, ISO, and other styles

4

Mahlangu, Lee Caleb, Austin Mwange, and Francis Simui. "Investigating Barriers Affecting the Effective Implementation of Internal Control Systems and Performance of Lusaka City Council on Service Delivery." International Journal of Research and Innovation in Social Science IX, no. III (2025): 3273–88. https://doi.org/10.47772/ijriss.2025.90300256.

Full text

Abstract:

Internal control systems play an important role in the management and performance of different organisations weather in the public or private sector. Internal control systems have become a topical issue in the recent years after witnessing big corporate organisations failing to perform and closing down due to ineffective internal control systems. This study investigated the Barriers affecting the effective implementation of internal control systems and performance of Lusaka City Council on service delivery. The main mandate of local authorities is the provision of services; however, this has n

APA, Harvard, Vancouver, ISO, and other styles

5

Ndiaye, Gnilane, Cheng BO, V. V. Azenga, and Juniter Kwamboka. "The Impact of Internal Control on the Profitability of Microfinance Institutions in Senegal." International Journal of Research in Business and Social Science (2147-4478) 8, no. 2 (2019): 41–51. http://dx.doi.org/10.20525/ijrbs.v8i2.199.

Full text

Abstract:

The purpose of this study is "Designing an excellent service model on Population and Civil Registration Service in the city of Metro ". The conclusions obtained from this study are (1) Problems in excellent service at Population and Civil Registration Service in the city of Metro based on their nature are divided into two types, which is uncontrolled (missed) and which is controlled (difficult). Uncontrolled problems are problems that should not need to exist, but they appear as an unavoidable problem whereas problems that are controlled are problems whose level of difficulty can be controlled

APA, Harvard, Vancouver, ISO, and other styles

6

SAFONOVA, Margarita F., and Evgeniya S. VYALAYA. "Internal cost control of health resort institutions: Methodological aspects." International Accounting 22, no. 7 (2021): 804–25. http://dx.doi.org/10.24891/ia.24.7.804.

Full text

Abstract:

Subject. This article analyzes the activities of therapeutic resort and spa facilities from the point of view of the social importance of the population's health. It discusses the problems of improving the system of cost control and calculating the cost of a unit of services provided by these facilities to obtain reliable information and optimize the costs. Objectives. Based on the analysis of statistical information and scientific sources, the article aims to form an opinion on the state of the health resort complex, the structure of costs, and their share by items and elements in the total a

APA, Harvard, Vancouver, ISO, and other styles

7

Rosa, Rini, Sri Rahayu, Enggar Diah Puspa Arum, and Yudi Yudi. "Public service performance model from an internal auditor's perspective." International Journal of Innovative Research and Scientific Studies 8, no. 4 (2025): 953–64. https://doi.org/10.53894/ijirss.v8i4.7979.

Full text

Abstract:

This research investigates the performance model of public services from the perspective of internal auditors. Employing a quantitative approach using Structural Equation Modeling–Partial Least Squares (SEM-PLS), the study utilizes primary data collected through questionnaires distributed to 390 internal auditors and Regional Government Affairs Supervisory Officers (PPUPD) across the Jambi Provincial Inspectorate. The findings reveal that internal auditor competence, governance, the Government Internal Control System (SPIP), and risk management directly and significantly affect the performance

APA, Harvard, Vancouver, ISO, and other styles

8

Mahlangu, Lee Caleb, Francis Simui, and Austin Mwange. "Employee Perspectives on the Effectiveness of Internal Control Systems on the Performance of Lusaka City Council Service Delivery." International Journal of Research and Innovation in Social Science IX, no. III (2025): 2918–27. https://doi.org/10.47772/ijriss.2025.90300227.

Full text

Abstract:

Effective internal controls are important in ensuring that organizational performance is achieved. Local municipalities play a key role in the provision of different services to the citizens. This study explored employee perspectives on the effectiveness of the Internal Control Systems on the performance of Lusaka City Council on service delivery. The study used a qualitative research methodology to collect data through interviews and employed reflexive thematic analysis for interpretation. A sample of 5 participants, participated in the study. The findings of the study revealed that the inter

APA, Harvard, Vancouver, ISO, and other styles

9

Rahman, Magfirah, Grace B. Nangoi, and Stanley Kho Walandouw. "EVALUASI SISTEM PENGENDALIAN INTERN PEMERINTAH ATAS PELAYANAN PERIZINAN PADA DINAS PENANAMAN MODAL DAN PELAYANAN TERPADU SATU PINTU DAERAH PROVINSI SULAWESI UTARA." GOING CONCERN : JURNAL RISET AKUNTANSI 15, no. 4 (2020): 541. http://dx.doi.org/10.32400/gc.15.4.30776.2020.

Full text

Abstract:

Government in carry out public services such as licensing service or other services not escape the chances of risks, such as fraud and maladministration, then to minimize this risks, it takes an integral system that can control the implementation of service. Government Internal Control System (GICS) implementation whole in the central government and local government. GICS has an important role in the implementation of services by government agencies. The purpose of research was to evaluate internal control on licensing service in the Investment and One Stop Integrated Service Office of North S

APA, Harvard, Vancouver, ISO, and other styles

10

Zebua, Monazatulo, Adenan Suhalis, Paulis Raga, Imam Sonny, and Suharto Abdul Majid. "Sistem Informasi Manajemen dan Loyalitas Pengguna Jasa pada Industri Maritim di Indonesia." Jurnal Manajemen Transportasi & Logistik (JMTRANSLOG) 10, no. 3 (2023): 227. http://dx.doi.org/10.54324/j.mtl.v10i3.1136.

Full text

Abstract:

The purpose of this study was to determine the contribution of ship agency service quality and management information systems to service user loyalty through internal control mediation at Tanjung Priok Port. Some of the problems found, among others, are still not optimal service quality and management information systems provided by the company to customers. In addition, internal control has not been carried out optimally and ship departure schedules are sometimes not as promised by the company. This research was conducted at PT Umbu Perdana Maritim as a new agency company located in the Tanju

APA, Harvard, Vancouver, ISO, and other styles

11

Rahayu Hsb, Nisa Sri, and Arnida Wahyuni Lubis. "Menganalisis Efektifitas Sistem Pengendalian Internal terhadap Pelayanan Publik pada Bidang Perizinan di Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu Kota Medan." VISA: Journal of Vision and Ideas 3, no. 1 (2022): 47–55. http://dx.doi.org/10.47467/visa.v3i1.1278.

Full text

Abstract:

Public services in goverment agencies, especially in the field of licensing services will not be separated from the practice of maladministration. To overcome this practice, a system that can control the implementation of public services is needed, namely the internal control system. The purpose of this research is to analyze the effectiveness internal control system for public services in the field of licensing at the invesment office and one- stop integrated service in the city of Medan. This type of research uses a qualitative description rules and all information obtained from the mechanis

APA, Harvard, Vancouver, ISO, and other styles

12

Rahayu Hsb, Nisa Sri, and Arnida Wahyuni Lubis. "Menganalisis Efektifitas Sistem Pengendalian Internal terhadap Pelayanan Publik pada Bidang Perizinan di Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu Kota Medan." VISA: Journal of Vision and Ideas 2, no. 3 (2022): 47–55. http://dx.doi.org/10.47467/visa.v2i3.1278.

Full text

Abstract:

Public services in goverment agencies, especially in the field of licensing services will not be separated from the practice of maladministration. To overcome this practice, a system that can control the implementation of public services is needed, namely the internal control system. The purpose of this research is to analyze the effectiveness internal control system for public services in the field of licensing at the invesment office and one- stop integrated service in the city of Medan. This type of research uses a qualitative description rules and all information obtained from the mechanis

APA, Harvard, Vancouver, ISO, and other styles

13

Rahayu, Nisa Sri, and Arnida Wahyuni Lubis. "Menganalisis Efektifitas Sistem Pengendalian Internal terhadap Pelayanan Publik pada Bidang Perizinan di Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu Kota Medan." VISA: Journal of Vision and Ideas 3, no. 1 (2022): 144–52. http://dx.doi.org/10.47467/visa.v3i2.1278.

Full text

Abstract:

Public services in goverment agencies, especially in the field of licensing services will not be separated from the practice of maladministration. To overcome this practice, a system that can control the implementation of public services is needed, namely the internal control system. The purpose of this research is to analyze the effectiveness internal control system for public services in the field of licensing at the invesment office and one- stop integrated service in the city of Medan. This type of research uses a qualitative description rules and all information obtained from the mechanis

APA, Harvard, Vancouver, ISO, and other styles

14

O'Keefe, Paul. "Saunders Infection Control Reference Service." Annals of Internal Medicine 128, no. 8 (1998): 700. http://dx.doi.org/10.7326/0003-4819-128-8-199804150-00037.

Full text

APA, Harvard, Vancouver, ISO, and other styles

15

Hasan, Ibrahim Naeem, and Raed Naeem Rashed. "The Effect of Applying Internal Auditing Standards on The Effectiveness of Internal Control In Service Units: Iraq Case Study." Journal of Research in Social Science and Humanities 4, no. 1 (2024): 9–14. http://dx.doi.org/10.47679/jrssh.v4i1.51.

Full text

Abstract:

Internal auditing is one of the functions that characterize the economic unit, as some researchers indicated that one year of internal auditing is equivalent to the work of three years of external auditing, Internal audit is an independent evaluation body located within the organizational structure of the economic unit and is considered one of the means of internal control. The researcher recommends the need to give the internal audit function in government institutions and sufficient attention as the basic function that can provide assurance services (financial audit, performance audit or ope

APA, Harvard, Vancouver, ISO, and other styles

16

Alibraheem, Mohammad Haider M., Ibrahim Mahmoud Siam, Khaleel Al-Daoud, et al. "The moderating role of internal control system on the relationship between service quality of accounting information system and customer satisfaction: a study of some selected customers from commercial banks in Jordan." Uncertain Supply Chain Management 12, no. 1 (2024): 567–72. http://dx.doi.org/10.5267/j.uscm.2023.8.015.

Full text

Abstract:

The purpose of this empirical study is to determine how Jordan's internal control system affects the efficiency of accounting information systems (AIS) services and client satisfaction. The study's goal is to shed light on how important a robust internal control system is for increasing customer satisfaction with AIS services. A quantitative research methodology is used to collect data from a survey of 265 representative customers of Jordanian enterprises (Commercial BANKS). Data is analyzed using second generation analysis technic (SmartPLS) software. In the context of AIS, the findings empha

APA, Harvard, Vancouver, ISO, and other styles

17

Angwarmase, Maria Refyo Agnawenan, Eriana Dawai, Syafirah Alawiyah, and Najwa Jawas. "Pengaruh Akuntabilitas Keuangan dan Pengendalian Internal Terhadap Kinerja Pelayanan di Gereja Damai Kristus." eCo-Fin 7, no. 2 (2025): 1285–97. https://doi.org/10.32877/ef.v7i2.2541.

Full text

Abstract:

The study aims to look into how financial responsibility and internal control systems affect how well the Peace of Christ Church does its job. In order to provide effective and efficient services to its community, the church, which is a non-profit group, must handle its money in a clear and accountable way. The poll method is part of a quantitative approach used in this study. The data were gathered by sending surveys to 43 busy church members who were interested in events. With the help of the most recent version of SPSS software, multiple linear regression was used to analyse the data. The r

APA, Harvard, Vancouver, ISO, and other styles

18

Nwuzor, Christopher, Felix Awa, and Joseph Elom. "Internal Control Systems and Service Delivery in Government owned Universities in Ebonyi State, Nigeria." African Journal of Politics and Administrative Studies 17, no. 1 (2024): 477–99. http://dx.doi.org/10.4314/ajpas.v17i1.23.

Full text

Abstract:

This study investigated the impact of internal control systems on service delivery in government owned universities in Ebonyi State. Specifically, the study examined the impact of control environment, risk assessment, control activities, information and communication and monitoring on service delivery in government owned universities in Ebonyi State. The study adopted descriptive survey design where the data were obtained from primary sources using structured questionnaire. The data collected were analysed using descriptive statistics, while ordinary least multiple regressions involving ordina

APA, Harvard, Vancouver, ISO, and other styles

19

Barkai, Ofer. "The Control Process Effectiveness: Organization Versus Customer." Journal of Business & Economics Research (JBER) 11, no. 8 (2013): 345. http://dx.doi.org/10.19030/jber.v11i8.7978.

Full text

Abstract:

This research project, which was implemented in an organization whose primary function is providing service (Telecommunication company), studies the scope of the correlation between the quality of service from the customers point of view (customer survey) and the organization (Telecommunication company systems). The research is important both for economic and scientific reasons. It involves many organizational control units which require significant monetary investments. From a scientific point of view, the research is important because it can shed light on the asymmetrical point of view exist

APA, Harvard, Vancouver, ISO, and other styles

20

Diedrichs, Anne. "Learning from ITIL for efficient internal services of authorities." Central and Eastern European eDem and eGov Days 338 (July 15, 2020): 81–89. http://dx.doi.org/10.24989/ocg.v.338.6.

Full text

Abstract:

In the following, we highlight why IT Infrastructure Library (ITIL) proposals, which have long been established for the management of IT services [8], can add value to the management of services offered by the Internal Services division of authorities. The Internal Service divisions of authorities offer a wide range of services that may differ from one authority to another. However, as a rule, the following services are offered as core offers:  Mail processing, messenger service, document creation and management, duplication and printing, e.g. business cards. Facility m

APA, Harvard, Vancouver, ISO, and other styles

21

Dewi, Nunik Lestari, Yuliana Gunawan, Soddin Mangunsong, and Yohana Meiliana. "Pengaruh sistem pengendalian internal dan budaya organisasi terhadap kualitas pelayanan publik berkelanjutan." Jurnal Manajemen Maranatha 20, no. 2 (2021): 99–106. http://dx.doi.org/10.28932/jmm.v20i2.3024.

Full text

Abstract:

Founder and central leaders of policymakers and development in the health sector said several obstacles must be addressed in the health service system, one of which is the low level of hospital services in Indonesia. The health service system in Indonesia still needs to be improved by the government, both in terms of equity, regulation, and system integration. To achieve the goals of sustainable health services, it is necessary to implement an integrated system (internal control system) in the hospital. An effective internal control system can anticipate various environmental changes that occu

APA, Harvard, Vancouver, ISO, and other styles

22

Turdiev, Shaxriddin. "PROSPECTS FOR TRANSFORMATION OF INTERNAL AUDIT SERVICES IN COMMERCIAL BANKS." INNOVATIONS IN ECONOMY 4, no. 9 (2021): 29–33. http://dx.doi.org/10.26739/2181-9491-2021-9-4.

Full text

Abstract:

The article discusses the prospects for improving the activities of internal audit services of commercial banks, transforming their activities through the introduction of modern banking services,digital technologies. The results of previous studies on the topic were reviewed. The regulatory framework for the transformation of the internal audit service has been introduced.Keywords: internal audit, transformation, current control, digital technologies, remote services, bank board, annual plan

APA, Harvard, Vancouver, ISO, and other styles

23

Yustien, Reni, and Netty Herawaty. "Penerapan sistem pengendalian manajemen dan pengendalian internal terhadap kinerja karyawan pelayanan medis pada puskesmas di Kota Jambi." Jurnal Paradigma Ekonomika 17, no. 1 (2022): 77–84. http://dx.doi.org/10.22437/jpe.v17i1.17396.

Full text

Abstract:

This study aims to determine the implementation of management control systems and internal controls on the performance of medical service employees at health centers in Jambi city. The data used in this study is primary data through the distribution of questionnaires to puskesmas employees who work at Jambi city health centers. The sampling technique used was purposive sampling to obtain a sample of 10 accredited health centers. The analytical method used in this research is descriptive analysis. The first study results indicate that the management control system on the performance of medical

APA, Harvard, Vancouver, ISO, and other styles

24

Петров, С. Є. "THE PLACE OF THE MAIN SERVICE CENTER OF THE MINISTRY OF INTERNAL AFFAIRS IN THE SYSTEM OF SERVICES OF THE MINISTRY OF INTERNAL AFFAIRS OF UKRAINE." Juridical science, no. 1(103) (February 19, 2020): 218–29. http://dx.doi.org/10.32844/2222-5374-2020-103-1.26.

Full text

Abstract:

The relevance of the article is that the need to determine the place of the Main Service Center in the service system of the Ministry of Internal Affairs is due to a number of factors. Among them is the introduction of the concept of transition of public administration, mostly on the basis of the provision of administrative services, based on dialogue between the public authority the subject of the request for administrative services. The purpose of the article is to determine the place of the Main Service Center of the Ministry of Internal Affairs in the system of administrative law entities

APA, Harvard, Vancouver, ISO, and other styles

25

Kozlovsky, V. N., M. A. Pyanov, R. A. Maleyev, and A. V. Zayatrov. "Prospective electrotechnical complex for internal combustion engine control." Izvestiya MGTU MAMI 9, no. 2-1 (2015): 78–84. http://dx.doi.org/10.17816/2074-0530-67242.

Full text

Abstract:

The paper concerns development and implementation of prospective electrical control complex for an internal combustion engine of a vehicle, in order to improve its environmental, economic efficiency, and to improve the quality of service.

APA, Harvard, Vancouver, ISO, and other styles

26

Li, Song, Qian Zou, and Wei Huang. "VPN Packet Loss-Oriented Dynamic Control." Applied Mechanics and Materials 340 (July 2013): 710–14. http://dx.doi.org/10.4028/www.scientific.net/amm.340.710.

Full text

Abstract:

Through security protocols and virtual private network tunneling for data confidentiality, message integrity, and endpoint authentication. Users can access anywhere Internet VPN service within the group. VPN tunneling technology VPN gateway group is exposed to internal services in the Internet, malicious users are using client terminal allows officers to attack the internal services group. So we must study to the control is based on the model, combined with VPN network traffic characteristics, the topological feature model of security and safety technology and related technologies. Study on dy

APA, Harvard, Vancouver, ISO, and other styles

27

Nagy, Albert L. "Financial information systems service providers and the internal control report." Managerial Auditing Journal 23, no. 6 (2008): 596–608. http://dx.doi.org/10.1108/02686900810882129.

Full text

APA, Harvard, Vancouver, ISO, and other styles

28

McDonald, Catherine. "Internal Control and Accountability in Non-profit Human Service Organisations." Australian Journal of Public Administration 58, no. 1 (1999): 11–22. http://dx.doi.org/10.1111/1467-8500.00065.

Full text

APA, Harvard, Vancouver, ISO, and other styles

29

Masharipov, Ozod, Zarifa Khamidova, Gulchiroy Tursunkulova, and Olim Azizov. "Organizational aspects of internal control system in budget organizations and relationship with internal audit service." BIO Web of Conferences 65 (2023): 08010. http://dx.doi.org/10.1051/bioconf/20236508010.

Full text

Abstract:

Today, in order to reduce the possible risks of the organization, an internal control system is established in any organization. In order to effectively organize internal control in budget organizations, it is necessary to take into account several factors that affect it. Factors affecting the internal control system are not only internal, but also external. When organizing internal control in the organization, it is necessary to take into account the influence of the external environment on the internal control system. Promotes publicizing the fight against corruption at the country level, im

APA, Harvard, Vancouver, ISO, and other styles

30

Glazkova, G. V. "Internal audit in customs administrations." Accounting. Analysis. Auditing 10, no. 1 (2023): 36–43. http://dx.doi.org/10.26794/2408-9303-2023-10-1-36-43.

Full text

Abstract:

In recent years, in our country, as well as throughout the rest of the modern world, global changes are taking place driven by the development of high-tech platforms that ensure the sustainable development of various sectors of activity, including public services. There has also been a major, large-scale reform of the system of customs authorities that was carried out with the concentration of customs control in the centers of electronic declaration. The aim of the study is to analyze the role of digitalization processes and the use of modern customs technologies, which require the development

APA, Harvard, Vancouver, ISO, and other styles

31

Bierstaker, James, Long Chen, Margaret H. Christ, Matthew Ege, and Natalia Mintchik. "Obtaining Assurance for Financial Statement Audits and Control Audits When Aspects of the Financial Reporting Process Are Outsourced." AUDITING: A Journal of Practice & Theory 32, Supplement 1 (2012): 209–50. http://dx.doi.org/10.2308/ajpt-50382.

Full text

Abstract:

SUMMARY Businesses increasingly outsource organizational functions that have financial reporting implications, which requires auditors to adjust their risk assessment and audit procedures for this practice. However, PCAOB inspection reports cite deficiencies indicating that external auditors frequently do not perform proper procedures before relying on controls maintained by service organizations. In this paper, we examine the audit implications of clients' use of service organizations. Using the audit risk and control risk models and drawing on the extant research on using the work of others

APA, Harvard, Vancouver, ISO, and other styles

32

Li, Jia. "Analysis on the Management Measures of University Scientific Research Funds under the Background of "Delegation, Regulation and Service." Journal of Innovation and Development 1, no. 1 (2023): 59–66. http://dx.doi.org/10.54097/jid.v1i1.4541.

Full text

Abstract:

Under the background of "decentralization, management and service", with the transformation of the management mode of scientific research funds from supervision and management to supervision and management and standardized services, from the responsibility system of project leaders to the responsibility system of legal persons, from process control to results oriented, and from fine budget to lump sum budget, the focus of internal control of scientific research funds has also changed, from project level risk to unit level risk. How to better control the internal control of scientific research

APA, Harvard, Vancouver, ISO, and other styles

33

Musyarofah, Musyarofah, and M. G. Kentris Indarti. "Pengaruh Perencanaan Anggaran dan Pengendalian Intern terhadap Akuntabilitas Keuangan dengan Realisasi Anggaran sebagai Variabel Pemediasi." Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship 14, no. 1 (2024): 219–39. https://doi.org/10.30588/jmp.v14i1.2143.

Full text

Abstract:

The research aims to determine how budget planning and internal control influence budget realization at the UPT of the Central Java Provincial Health Service. To find out how budget planning, budget control, and realization influence regional financial accountability at the UPT of the Central Java Provincial Health Service. The population in this study was 300 UPT of Central Java Provincial Health Service employees. The sampling method uses purposive sampling, i.e. taking samples by determining the criteria first. These criteria are employees who are involved in budget planning and internal co

APA, Harvard, Vancouver, ISO, and other styles

34

Yoon, Kichan, Gyubeom Park, and Munjae Lee. "How Should the Social Service Quality Evaluation in South Korea Be Verified? Focusing on Community Care Services." Healthcare 8, no. 3 (2020): 294. http://dx.doi.org/10.3390/healthcare8030294.

Full text

Abstract:

The quality evaluation (QE) of social services tends to have a large variation in results depending on the object and method of service measurement. To overcome these limitations, an analysis of the internal consistency or validity of the social service QE index is necessary, but meta-research on this is insufficient. This study analyzes the internal consistency and validity of evaluation indexes based on the results of social service QE. We utilized the social services QE manual of the Social Security Information Service’s Facility Evaluation Department. The social service QE indexes implemen

APA, Harvard, Vancouver, ISO, and other styles

35

Tenriwaru, Tenriwaru, and Fadlia Nasaruddin. "EVALUATION OF THE INTERNAL CONTROL SYSTEM IN IMPROVING THE HEALTH SERVICE SYSTEM AT IBNU SINA HOSPITAL MAKASSAR." JOSAR (Journal of Students Academic Research) 2, no. 2 (2017): 77–85. https://doi.org/10.35457/josar.v2i2.1136.

Full text

Abstract:

This study aims to determine the application of the COSO internal control system in improving the health service system applicable to Ibnu Sina Hospital in Makassar. This research uses descriptive research with a qualitative approach. The data analysis method used is descriptive method with data collection, data reduction, descriptive data presentation and conclusion. The result of this research is that the internal control system at Ibnu Sina Hospital has been running quite well, which has implemented the existing internal control elements. Such as separation of duties, authorization system,

APA, Harvard, Vancouver, ISO, and other styles

36

Nafi’ah, Zumrotun, and Sri Wiranti Setiyanti. "PENGARUH AUDIT OPERASIONAL DAN PENGENDALIAN INTERNAL TERHADAP EFEKTIVITAS PELAYANAN KESEHATAN PADA RUMAH SAKIT UMUM FASTABIQ SEHAT PKU MUHAMMADIYAH PATI." Fokus Ekonomi : Jurnal Ilmiah Ekonomi 13, no. 2 (2018): 358–68. http://dx.doi.org/10.34152/fe.13.2.358-368.

Full text

Abstract:

The hospital is a health institution engaged in the field of services that are required to create good health services in operational services. In creating good service, research is needed. This study aims to determine (1) the influence of Operational Audit on the Effectiveness of Health Services at the Hospital (2) the influence of Internal Control on the Effectiveness of Health Services at the Hospital (3) Pengauh Audit Operational and Internal Control on Health Services Effectiveness at the Hospital.The selected population is all employees at RSU Fastabiq Sehat PKU Muhammadiyah Pati which a

APA, Harvard, Vancouver, ISO, and other styles

37

КОЗЛОВА, Т. В., Е. С. ЗАМБРЖИЦКАЯ, and Л. М. ВОТЧЕЛЬ. "EFFECTIVE ORGANIZATION OF THE INTERNAL CONTROL SYSTEM." Экономика и предпринимательство, no. 7(156) (September 20, 2023): 956–59. http://dx.doi.org/10.34925/eip.2023.156.7.167.

Full text

Abstract:

В статье представлены результаты исследования функционирования системы внутреннего контроля организации, предложены и охарактеризованы этапы организации свк: обзорная проверка, девелопмент, интеграция и сервис свк, дана характеристика дизайна свк, предложены принципы построения свк. The article presents the results of a study of the functioning of the internal control system of the organization, suggests and characterizes the stages of the organization of the ICS: review, development, integration and service of the ICS, characterizes the design of the ICS, suggests the principles of the constr

APA, Harvard, Vancouver, ISO, and other styles

38

Napitupulu, Bertha Elvy, and Pinky Noer Ramadhita. "PENGARUH PENGENDALIAN INTERNAL DAN GOOD CORPORATE GOVERNANCE TERHADAP PENCEGAHAN FRAUD PADA PERUSAHAAN BUMN SEKTOR JASA KEUANGAN." Jurnal Akuntansi dan Perpajakan Jayakarta 3, no. 02 (2022): 77–89. http://dx.doi.org/10.53825/japjayakarta.v3i02.106.

Full text

Abstract:

This study aims to determine the influence of Internal Control and Good Corporate Governance on Fraud Prevention. The variables studied were Internal Control, Good Corporate Governance, and Fraud Prevention. The type of research used was descriptive correlational quantitative research. The sampling technique used was purposive sampling technique. The population in this study was a state-owned company in the financial services sector. The total sample who filled out the research questionnaire were 38 people consisting of leaders, managers, auditors, finance and accounting, customer service, and

APA, Harvard, Vancouver, ISO, and other styles

39

Mykytyn, Yurii, and Wiesław Zawadzki. "ASSESSMENT OF THE STATE OF READINESS OF THE CIVIL PROTECTION SERVICE AN EXAMPLE OF SOLUTIONS APPLIED IN UKRAINE. LEGAL AND ORGANIZATIONAL ASPECT." International Journal of Legal Studies ( IJOLS ) 15, no. 3 (Specjal Issue) (2023): 21–41. http://dx.doi.org/10.5604/01.3001.0054.2802.

Full text

Abstract:

The article is devoted to analysing the forms, methods and mechanisms of diagnosing the state of readiness of the civil protection service in Ukraine. Based on the results of the study, it was found that: 1) legal regulation of diagnostics of the state of readiness of the civil protection ser-vice in Ukraine is carried out, first of all, by the Code of Civil Protection of Ukraine, as well as by a significant number of subordinate regulatory legal acts, which are characterised by dyna-mism; 2) there is a multi-level approach to its organisation based on the structural construction of functional

APA, Harvard, Vancouver, ISO, and other styles

40

Chen, Wen-Jung. "Two social exchanges and service personnel’s internal service behavioural intention at international tourism hotels." European Journal of Tourism, Hospitality and Recreation 7, no. 3 (2016): 146–55. http://dx.doi.org/10.1515/ejthr-2016-0017.

Full text

Abstract:

AbstractHospitality is a service industry in which team cooperation and assistance among the co-workers is necessary. Scholars have found that salary or benefits by themselves are not sufficient to motivate employees’ internal service intention and attitude. The norm of reciprocity in which the individuals’ intention results in active behaviour that is driven by the desire to obtain rewards has rarely been applied in the field of hotel internal service. In this study, we used the theory of planned behaviour (TPB) to investigate the effects of leader-member exchange (LMX) and co-worker exchange

APA, Harvard, Vancouver, ISO, and other styles

41

Radjawane, Yavia Auditia, and Elisabeth Penti Kurniawati. "Evaluation of internal control in business systems using COSO framework: A case study of a barbershop business in Ambon City." Transformasi: Jurnal Pengabdian Masyarakat 20, no. 2 (2024): 389–400. https://doi.org/10.20414/transformasi.v20i2.11192.

Full text

Abstract:

[Bahasa]: Usaha mikro, kecil dan menengah (UMKM) memiliki peranan besar dalam menunjang keberhasilan perekonomian negara. Oleh karenanya, pelaku bisnis perlu menerapkan pengendalian internal yang memadai untuk mencapai tujuan bisnis secara efektif. Masalah utama yang dihadapi oleh para pelaku UMKM saat ini adalah belum optimalnya penerapan pengendalian internal dalam sistem bisnis yang berisiko menyebabkan kegagalan usaha. Pengabdian kepada masyarakat ini bertujuan untuk mengevaluasi pengendalian internal organisasi bisnis menggunakan kerangka COSO (Committee of Sponsoring Organizations of the

APA, Harvard, Vancouver, ISO, and other styles

42

Fahriddin, Shafkarov. "Efficiency of Internal Audit Service and Report Improvement: Control of Sanatorium-Wellness Institution." Yashil iqtisodiyot va taraqqiyot 1, no. 5 (2024): 9–14. https://doi.org/10.5281/zenodo.12798160.

Full text

Abstract:

This article describes the problems of internal audit reporting. The introduction of an internal control systemallows sanatorium-health institutions to survive in competitive conditions. Different aspects of external and internal auditreports are reflected and the focus is on improving the internal audit service report. A proposal has been made for thestructural structure of the internal audit report.

APA, Harvard, Vancouver, ISO, and other styles

43

Rapina and Umar Faruq Vista. "Analisis Kinerja Pelayanan Teknologi Informasi Menggunakan Framework Cobit 4.1 Pada Manajemen Pelayanan di PT.XYZ." BITJournal: Bangka Information Technology Journal 1, no. 1 (2024): 31–40. http://dx.doi.org/10.33019/ta4gr826.

Full text

Abstract:

This study aims to analyze the performance of Information Technology services in Service Management at PT. XYZ using the COBIT 4.1 Framework. Information Technology has a crucial role in supporting the company's business operations and strategies, therefore it is important to ensure that the performance of IT services meets the established standards. The research method used is a qualitative approach with data collection through observation, interviews, and document analysis. This research will evaluate key aspects of IT services, such as risk management, internal control, and performance meas

APA, Harvard, Vancouver, ISO, and other styles

44

Maree, Johannes P., and Marius Bagle. "A Building Automation and Control micro-service architecture using Physics Inspired Neural Networks." E3S Web of Conferences 362 (2022): 13001. http://dx.doi.org/10.1051/e3sconf/202236213001.

Full text

Abstract:

In this work, we present a micro-service architecture which defines a Digital Twin (DT) framework for adaptive building automation and control. The DT framework primarily involves the orchestration of several containerized micro-services, promoting the scalability and deployability of the proposed framework within the industrial context. In the proposed framework, containerized microservices facilitate: (i) model-based control strategies; (ii) data-driven learning; (iii) data management; (iv) the inclusion of an internal High-Fidelity Simulator (HFS) to enable bootstrapped learning; and (v) a

APA, Harvard, Vancouver, ISO, and other styles

45

Yang, Fu, Jing Qian, and Jun Liu. "Priming employees’ promotion focus." Management Decision 56, no. 11 (2018): 2308–24. http://dx.doi.org/10.1108/md-11-2016-0809.

Full text

Abstract:

PurposeThe purpose of this paper is to examine the relationship between servant leadership and customer service behaviors by probing the mediating role of promotion focus and the moderating role of internal locus of control.Design/methodology/approachThe authors hypothesized an indirect relationship between servant leadership and customer service behaviors through promotion focus. Also, the authors predicted that the positive relationship between servant leadership and promotion focus would be stronger for employees with low internal locus of control. The authors tested the theoretical model w

APA, Harvard, Vancouver, ISO, and other styles

46

Bernadetta, Paradintya Utami, and Widarjo Wahyu. "Quality of Public Services in Local Governments in Indonesia : A Study of Capital Expenditures and Government Internal Control Systems." JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES 5, no. 09 (2022): 2565–75. https://doi.org/10.5281/zenodo.7074708.

Full text

Abstract:

Regional autonomy is a policy the central government gives to local governments to regulate their regions. One of these authority policies is public service. Public services are a series of activities in the form of services following the law's mandate in the form of goods and services to fulfill general needs for the welfare of society. Public services for the community come from the realization of local government budgets with an internal control mechanism to regulate the fulfillment of public services. Increased budget realization can support regional infrastructure to provide better pu

APA, Harvard, Vancouver, ISO, and other styles

47

Berezina, Elena Vladimirovna, Anna Sergeevna Balandina, and Ol'ga Svyatoslavovna Belomyttseva. "Assessment of “maturity” of the taxpayer's internal control system for tax monitoring purposes." Налоги и налогообложение, no. 2 (February 2021): 28–59. http://dx.doi.org/10.7256/2454-065x.2021.2.34422.

Full text

Abstract:

The internal control system is examined as a variety of internal control of an economic entity on the one hand, and as the foundation for transitioning towards tax monitoring on the other. Such approach allows assessing this structure from the perspective of taxpayers, as well as from the standpoint of implementation of public function of tax control. The object of this article is the process of improving internal control system of tax obligations by the taxpayer in the conditions of digitalization of tax administration. The subject of this article is the theoretical aspects of internal contro

APA, Harvard, Vancouver, ISO, and other styles

48

Bramasto, Ari, Mentari Puteri Pertiwi, and Emelia Kristiana. "The Effect of Operational Audit Implementation and Implementation of Internal Control to the Effectiveness of Health Services." JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) 8, no. 1 (2024): 195–208. http://dx.doi.org/10.36555/jasa.v8i1.2487.

Full text

Abstract:

Private hospitals are generally profit-oriented compared to government hospitals, so it is natural for hospitals to provide health services more than because if the performance is the same or below state hospitals (government), then people will have a tendency to choose government hospitals. Hospital performance will be able to run consistently if the planning, implementation, and control of operational audits and internal controls are good. The purpose of the study was to determine the magnitude of the influence of the implementation of operational audits and the implementation of internal co

APA, Harvard, Vancouver, ISO, and other styles

49

ВЫЖИТОВИЧ, Александр, Aleksandr VYZHITOVICH, Олег ЛЯМЗИН, and Oleg LYAMZIN. "MODELING THE MONITORING SERVICE FUNCTION IN A MEMBER ORGANIZATION OF A CLUSTER STRUCTURE." Services in Russia and abroad 11, no. 4 (2017): 44–54. http://dx.doi.org/10.22412/1995-042x-11-4-4.

Full text

Abstract:

The article is devoted to the issues of improving the enterprise monitoring services in the context of its inclusion in the cluster structure. One of the most promising areas for increasing the activity of territories is the functioning of clusters in various sectors of the economy. Against the backdrop of the activity on their creation and state support, the issue of the significance of the control service regarding the work of enterprises as participants in clusters, in the economic literature is insufficiently disclosed. The problem of organizing an adequate internal control at the enterpri

APA, Harvard, Vancouver, ISO, and other styles

50

Yurii Kiiko. "INTERNAL CONTROL SYSTEM: STRUCTURE, SELF-DEVELOPMENT AND SELF-CONTROL." European Cooperation 8, no. 39 (2018): 15–22. http://dx.doi.org/10.32070/ec.v8i39.33.

Full text

Abstract:

Without a coordinated, limited control risk resources cannot be effectively used, and significant risks cannot be identified and properly managed. Internal control is clearly structured and has a vertical hierarchy. The system of internal control consists of three levels and each of them inherent function of improvement of the previous one. The lowest level of control is the control of managers departments as well as primary control during operations with production department. The second level of internal control is the specialized control departments, such as: financial control, security, co

APA, Harvard, Vancouver, ISO, and other styles

We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!