PENGARUH PENERAPAN SISTEM INFORMASI PENCAIRAN DANA, PENATAAN ARSIP PERBENDAHARAAN (SIPAMANDAR) DAN DUKUNGAN PIMPINAN TERHADAP PENCEGAHAN KECURANGAN PADA KANTOR BADAN PENGELOLA KEUANGAN DAN PENDAPATAN DAERAH PROVINSI SULAWESI BARAT

Abstract

Rasmadi. 2021. The Effect of Application of Information System for Disbursement of Funds, Arrangement of Treasury Archives (Sipamandar) and Leadership Support for Fraud Prevention at the Regional Finance and Revenue Management Agency of West Sulawesi Province, supervised by Maryadi and Sylvia. This study aims to examine and determine the effect of implementing an information system for disbursement of funds, structuring the treasury archives (sipamandar) and leadership support for fraud prevention in the financial and regional income management agency of West Sulawesi province. This research approach uses a descriptive quantitative approach carried out at the Regional Finance and Revenue Management Agency of West Sulawesi Province from July 2021 to August 2021. The population of this research is the Head of Sub Division/Head of Finance and Treasurer of each SKPD in the Scope of the Government of West Sulawesi Province spread over 40 SKPD. Determination of the sample in this study refers to the sampling technique by purposive sampling, namely sampling determined by the researchers themselves following the objectives of this study. The sample criteria in this study are people who work in the finance department of each SKPD, a maximum of 2 people so that a total sample of 80 people is obtained. The results of this study indicate that (1) there is a significant influence on the variables of disbursement of funds, archive arrangement and leadership support on fraud prevention at the Regional Revenue and Finance Management Agency of West Sulawesi Province, both partially and simultaneously (2) the variable of archive arrangement has the most dominant influence among all independent variables on the dependent variable in this study.