scholarly journals Influence Integrity, Objectivity and Moral Courage by The Effectiveness of Internal Audit Senior Management Support for Variable Moderation

2019 ◽  
Author(s):  
Intan Permata Sari ◽  
Betri Sirajuddin
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Qualitative Analysis ◽  
Internal Audit ◽  
Secondary Data ◽  
Moral Courage ◽  
Senior Management ◽  
Management Support ◽  
Internal Auditors ◽  
The Government

The purpose of this research was to Determine the purpose of Integrity, Objectivity, moral courage on the effectiveness of internal audit and to know senior management support as moderating the effect of integrity on the effectiveness of internal audit,senior management support as the moderating influence of Objectivity on the effectiveness of internal audit and senior management support moral courage as a moderating influence towards the effectiveness of internal audit. The type of research was associative research. The Data used was primary and secondary data. The population of this research was internal auditors at the government bank in western Ilir subdistrict Palembang with 38 respondents. The techniques of data collection was by distributing questionnaires. The Methods of data analysis used in this research was quantitative and qualitative analysis. The results of the research indicated resources Significantly integrity that influenced the effectiveness of internal audit. Objectivity Significantly influenced the effectiveness of internal audit and moral courage that Significantly influenced the effectiveness of internal audit. Senior management support was Able to Strengthen Integrity, Objectivity and moral courage towards the effectiveness of internal audit.

scholarly journals INTEGRITAS INTERNAL AUDITOR SEBAGAI VARIABEL MODERASI PENGARUH KOMPETENSI, PENGALAMAN KERJA INTERNAL AUDITOR DAN DUKUNGAN MANAJEMEN SENIOR TERHADAP EFEKTIVITAS AUDIT INTERNAL

2020 ◽  
Vol 5 (1) ◽  
pp. 40
Author(s):  
Betri Sirajuddin ◽  
Rafliande Ravember
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Work Experience ◽  
Internal Audit ◽  
Secondary Data ◽  
Senior Management ◽  
Management Support ◽  
Private Bank ◽  
Internal Auditor ◽  
The Public

The goal is to determine the effect of Competence, Work Experience Internal Auditor, and Senior Management Support The Effectiveness of Internal Audit with Integrity Internal Auditor as moderating variable on Public Private Bank Prabumulih. This type of research is associative research. The data used are primary and secondary data. The population is scattered and auditors working in the Public Private Bank Prabumulih total of 32 respondents. Data collection techniques by using interviews and questionnaires. Methods of data analysis used in this research is the analysis of quantitative and qualitative analysis. These results indicate that the competence positively and significantly affects the effectiveness of the Internal Audit, Internal Auditor Work Experience positively and significantly affects the effectiveness of Internal Audit, and Senior Management Support Internal Auditor positively and significantly affect the Effectiveness of Internal Audit. Competence positively and significantly affects the effectiveness of the Internal Audit Integrity moderated Internal Auditor, Work Experience positively and significantly affects the effectiveness of the Internal Audit Integrity moderated Internal Auditor,

scholarly journals PENGARUH KOMPETENSI INTERNAL AUDITOR, OBJEKTIVITAS INTERNAL AUDITOR DAN KEBERANIAN MORAL TERHADAP EFEKTIVITAS AUDIT INTERNAL DENGAN DUKUNGAN MANAJEMEN SENIOR SEBAGAI VARIABEL MODERASI

2019 ◽  
Vol 4 (1) ◽  
pp. 549
Author(s):  
Frizky Danu Rakhmat ◽  
Novia Fadhilah
Keyword(s):  
Internal Audit ◽  
Secondary Data ◽  
Moral Courage ◽  
Senior Management ◽  
Primary Data ◽  
Management Support ◽  
Internal Auditor ◽  
Moderating Variables ◽  
Know How ◽  
Analysis Technique

The formulation of the problem in this study was to know how the effect of internal Internal Auditor Competence, Internal Auditor Objectivity and Moral Courage on the Effectiveness of Internal Audit with Senior Management Support as Moderating Variables (Empirical Study on Banking in Lubuklinggau City, South Sumatera Province. The type of research used associative research. The data used primary data and secondary data. The population and sample in this study were 31 respondent in Lubuklinggau city. Data collection techniques were using interview techniques and questionnaires. The analysis technique used qualitative analysis and quantitative analysis. The result of this study indicated that internal auditor competencies gave significantly affect the effectiveness of internal audits, internal auditor objectivity gave significantly affect the effectiveness of internal audits, moral courage gaeve significantly affect the effectiveness of internal audits, senior management supported moderates internal auditor competence in a pure modertor on the effectiveness of internal audits, supported senior management moderates internal auditor objectivity by moderating moderator on the effectiveness of internal audit and senior management support moderating moral courage by moderating equations to the effectiveness of internal audits.

scholarly journals The Effect of Competence, Objectivity and Internal Audit Quality The Effectiveness of Internal Audit with Senior Management Support As Variable Moderation

2019 ◽  
Author(s):  
Eki Novranggi ◽  
Sunardi .
Keyword(s):  
Empirical Study ◽  
Audit Quality ◽  
Internal Audit ◽  
Positive Influence ◽  
Senior Management ◽  
Management Support ◽  
Internal Auditors ◽  
Moderating Variables ◽  
Audit Effectiveness

The formulation of the problem in this study was the Influence of Competence, Objectivity and Internal Audit Quality toward the Internal Audit Effectiveness with Senior Management Support as Moderating Variables (Empirical Study on Banking in Ogan Ilir and Seberang Ulu, Palembang City, South Sumatra Province). The Objective of This study was to analyze the the influence of Competence, Objectivity and Internal Audit Quality toward the Internal Audit effectiveness with Senior Management Support as a Moderating Variable. This study was an associative study. The population used in this study was banks that have internal auditors. The sample in this study were 34 respondents.Thetechniquesofcollectingthedatawasquestionnaires.Hypothesis test used were multiple linea rregression and moderated regression analysis.The results of this study showed partially that competence has a positive influence on internal audit effectiveness,theobjectivityhasapositiveinfluenceontheinternalauditeffectiveness and internal audit quality has a positive influence on internal audit effectiveness,the senior management support could moderate the influence of internal audit quality on the internal audit effectiveness.. Simultaneously competence, objectivity and audit quality have a positive influence on the of internal audits effectiveness.

scholarly journals PERBANDINGAN PENDAPATAN PENJUAL BUAH PADA SAAT LIBUR DAN BUKAN LIBUR DI DESA TALAWAAN

2017 ◽  
Vol 13 (2A) ◽  
pp. 311
Author(s):  
Thirza ., Kambey ◽  
Paulus A. Pangemanan ◽  
Mex L. Sondakh
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Primary Data ◽  
Tabular Form ◽  
Rice Farmers ◽  
Income Ratio ◽  
The Government

The objective of this research is to know rambutan fruit income ratio during holiday and not holiday. This research was conducted in Talawaan Village Talawaan Subdistrict. For three months, ie from June to August 2015, from preparation, data collection to the preparation of research reports. The data used are primary data obtained through interviews to 20 (twenty) respondents of rice farmers and 20 respondents for sellers of Rambutan Fruit and secondary data obtained from the government of Talawaan subdistrict of North Minahasa. Data analysis used in this research is descriptive analysis, where the data collected will be presented in tabular form. The results showed that agro-tourism influenced the income of rambutan fruit seller is seen from the day of the holiday increment compared to the day is not a holiday.

scholarly journals PRAKTEK PEMBAYARAN HUTANG DENGAN BEKERJA PRESPEKTIF FIQH MUAMALAH (Studi Kasus di Jorong Malintang Nagari Lawang Mandahiling Kecamatan Salimpaung Kabupaten Tanah Datar)

2021 ◽  
Vol 2 (2) ◽  
pp. 41
Author(s):  
Putri Handayani ◽  
Sulastri Caniago
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Qualitative Analysis ◽  
Field Research ◽  
Secondary Data ◽  
Data Sources ◽  
Primary Data ◽  
Accounts Payable ◽  
Analysis Technique ◽  
Secondary Data Sources

This study aims to explain the practice of paying debts by working in terms of fiqh muamalah in Jorong Malintang Nagari Lawang Mandahiling, Salimpaung District, Tanah Datar Regency. This research is a field research. The data sources consist of primary data sources, namely 7 people who owe, 7 people who give debts and 1 scholar, while secondary data sources are documentation and books and scientific works related to accounts payable. Data collection techniques that the author uses are interviews and documentation. The data analysis technique that the author uses is descriptive qualitative analysis. This study found that the implementation of debt payments by working carried out by the community in Jorong Malintang Nagari Lawang Mandahiling, Sallimpaung District, Tanah Datar Regency, namely debt and money receivables which was only done verbally without any written evidence. If it is due, but the borrower is unable to pay it and the payment is made by working in the person's field with his wages taken in exchange for the debt. The execution of debts paid by work is included in usury where the debtor takes the excess wages for working money when paying his debts.

scholarly journals Perlindungan Hukum Bagi Kreditor Dalam Kaitannya Dengan Permohonan Pailit Yang Diajukan Oleh Debitor Studi Kasus Pada PT. BANK CIMB NIAGA Melawan PT. Sumatera Persada Energi

2017 ◽  
Vol 7 (2) ◽  
pp. 119
Author(s):  
Imam Magribi ◽  
Dewi Tuti Muryati ◽  
Supriyadi
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Qualitative Analysis ◽  
Subject Matter ◽  
Research Method ◽  
Secondary Data ◽  
Descriptive Data ◽  
Collection Method ◽  
Principle Of Justice ◽  
The Subject

<p>Tindakan Pailit adalah suatu sitaan umum atas semua kekayaan Debitor Pailit yang pengurusan dan pemberesannya dilakukan oleh Kurator dibawah pengawasan Hakim Pengawas. Harta pailit akan dibagikan sesuai dengan porsi besarnya tuntutan Kreditor. Berdasarkan latar belakang maka yang menjadi pokok permasalahan dari penelitian ini adalah bagaimana perlindungan hukum kreditor atas kepailitan yang diajukan debitor, dan bagaimana penyelesaian harta pailit debitor kepada para kreditor sehubungan dengan permohonan pailit oleh debitor. Penelitian hukum dengan tipe penelitian menggunakan yuridis normatif, spesifikasi penelitian deskriptif analitis, metode pengumpulan data menggunakan data sekunder yang meliputi bahan hukum primer, bahan hukum sekunder, dan bahan hukum tersier, metode analisis datanya menggunakan analisis kualitatif. Perlindungan hukum kreditor atas kepailitan yang diajukan debitor atas permohonan kepailitan yang dilakukan oleh PT. Sumatera Persada Energi telah sesuai dengan Undang-Undang Kepailitan yang berlaku baik Undang-Undang Nomor 4 Tahun 1998 maupun UUKPKPU, karena secara <em>substansial </em>tidak ada perubahan dalam syarat-syarat pengajuan permohonan kepailitan. Syarat-syarat pengajuan permohonan kepailitan tersebut jauh dari asas keadilan bagi penyelesaian kepailitan antara debitor dan kreditor, terutama bagi kreditor yang mempunyai debitor harta kekayaannya (<em>boedel</em>) tidak cukup untuk membayar keseluruhan hutang kepada kreditor.</p><p> </p><p><em>The Bankruptcy Act is a public confiscation of all the wealth of the Bankrupt Debtor whose stewardship and ordering are carried out by the Curator under the supervision of the Supervisory Judge. Bankruptcy assets will be distributed in accordance with the portion of the creditors demand. Based on the background then the subject matter of this research is how the protection of the creditors law on bankruptcy filed debtor, and how the debtor bankruptcy property settlement to the creditors in connection with the request for bankruptcy by the debtor. Research method, research method consist of type / type of research using normative juridical, research specification using analytical descriptive, data collection method using secondary data covering primary law material, secondary law material, and tertiary law material, method of data analysis using qualitative analysis. Protection of the creditor's law of bankruptcy filed by the debtor on the Bankruptcy Application made by PT. Sumatra Persada Energi has been in compliance with the Bankruptcy Act applicable both Law Number 4 of 1998 and UUKPKPU, because substantially there is no change in the requirements for filing of bankruptcy petition. The requirements for filing a petition for bankruptcy are far from the principle of justice for bankruptcy settlement between the debtor and the creditor, especially for creditors whose debtor is not enough to pay the entire debt to the creditors.</em></p>

scholarly journals PERAN AUDITOR INTERNAL DALAM MEWUJUDKAN KEPATUHAN ORGANISASI PERANGKAT DAERAH (OPD) DI BIDANG PENATAUSAHAAN KEUANGAN PADA KANTOR INSPEKTORAT KABUPATEN MINAHASA UTARA

2020 ◽  
Vol 15 (4) ◽  
pp. 527
Author(s):  
Andini Anjali ◽  
Jenny Morasa ◽  
Stanley Kho Walandouw
Keyword(s):  
Data Collection ◽  
Internal Audit ◽  
Internal Auditor ◽  
Research Results ◽  
Internal Auditors ◽  
The Government ◽  
Financial Administration ◽  
Monitoring Performance

The role of internal audit in this case is that government internal auditors play an important role in the government system, namely as a supervisory function where the internal auditors are given the responsibility of examining, evaluating and carrying out the supervisory function. This study aims to determine the role of the Inspectorate as an internal government auditor in realizing the compliance of Regional Apparatus Organizations (OPD) in the field of financial administration. Data collection techniques using interviews and documentation. Based on the research results, it is known that the Inspectorate of North Minahasa Regency as the government's internal auditor has a very important role in supervising the financial administration sector. This is evidenced by the implementation of the supervisory function in internal audit, namely planning the supervision program, formulating policies and monitoring facilities as well as examining, investigating, testing and evaluating the supervisory duties as well as monitoring performance and finance by the Regional Apparatus Organization (OPD) in North Minahasa Regency. Apart from overseeing and examining the government internal auditors also play a role in detecting fraud.

scholarly journals The Problem of Da'wah and Islamization in the Mentawai Islands

2021 ◽  
Vol 5 (1) ◽  
pp. 35
Author(s):  
Nelmaya Nelmaya ◽  
Deswalantri Deswalantri
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Qualitative Analysis ◽  
Data Reduction ◽  
Muslim Women ◽  
Research Library ◽  
Analysis Techniques ◽  
Mentawai Islands ◽  
Self Sufficiency ◽  
The Government

<p>Islamization in Mentawai islands is amidst the majority of non-Muslim Protestant Christians and Catholic Christians. Not to mention the local beliefs held by the Mentawai people who are against Islam. The characteristics of the localities of the Mentawai people who are friendly, kind, and highly appreciative of guests are one of the reasons for Islamization in Mentawai. This research is a research library with a qualitative analysis approach—the data collection work through observation and interviews with preachers concerned with Islamization in the Mentawai. Data analysis techniques use data analysis techniques Miles and Huberman, data reduction, presentation, and conclusions. The process of accepting Islam in Mentawai was peaceful, but due to a lack of guidance, the Mentawai people became apostates again. The Mentawai people convert to Islam by negotiating, such as education, marriage, self-sufficiency, and poverty. Some Mentawi people have started to study tauhid, and many Muslim women have veiled a lot. However, there are still some who choose pigs, done in secret. The government urgently needs to pay attention to Islamization in the Mentawai.</p><p> </p><p><em>Islamisasi di Mentawai terjadi di tengah-tengah mayoritas nonmuslim, dimana lebih dominan masyarakat beragama Kristen Protestan dan Kristen Katolik. Belum lagi kepercayaan lokal yang dianut oleh masyarakat Mentawai yang bertentang dengan agama Islam. Karakteristik lokalitas masyarakat Mentawai yang ramah, baik dan sangat menghargai tamu menjadi salah satu alasan terjadinya Islamisasi di Mentawai. Penelitian ini merupakan kualitatif analisis. Data dikumpulkan melalui observasi dan wawancara dengan pendakwah yang peduli dengan Islamisasi di Mentawai. Untuk teknik analisis data menggunakan teknik analisis data Miles dan Huberman, yang terdiri dari reduksi data, penyajian dan kesimpulan. Hasil penelitian ini menunjukkan bahwa proses Islamisasi yang terjadi di Mentawai berjalan damai, tetapi karena kurangnya pembinaan masyarakat Mentawai kembali menjadi murtad. Masyarakat Mentawai masuk Islam dengan melakukan negosiasi, seperti pendidikan, perkawinan, adanya kesadaran diri sendiri dan karena faktor kemiskinan. Sebagian masyarakat Mentawai sudah mulai belajar tauhid dan perempuan Muslim telah banyak berjilbab. Walaupun masih ada yang memelihara babi, tapi dilakukan secara sembunyi-sembunyi. Sangat diperlukan kepedulian dari pemerintah untuk memperhatikan Islamisasi di Mentawai.</em></p>

IMPLEMENTASI KEBIJAKAN PERATURAN DAERAH NOMOR 8 TAHUN 2012 TENTANG RETRIBUSI IZIN GANGGUAN DAN KONTRIBUSINYA TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH (PAD) KOTA PEKANBARU TAHUN 2012-2014

2017 ◽  
Vol 15 (2) ◽  
pp. 89
Author(s):  
Sofyan Hadi ◽  
Ishak '
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Qualitative Analysis ◽  
Secondary Data ◽  
Secondary Data Analysis ◽  
Data Presentation ◽  
Key Informants ◽  
Analysis Techniques ◽  
Depth Interviews

In the Pekanbaru City Regional Regulation No. 8 of 2012 concerning Disturbance Permits inArticle 3 has been explained that this permit is valid for five (5) years and shall re-register everyyear by paying a levy. But in reality there are many employers who do not pay the levy each year,mainly in the district Charming.The approach used in this study is qualitative and classify informant research include keyinformants, key informants and informant extra. Data collection techniques used in the form ofin-depth interviews and secondary data analysis with qualitative analysis techniques procedure;reduction, data presentation and verification / conclusions.The results showed that the retribution permit interference in Pekanbaru has decreased, eventhough efforts are minor nuisance levels continue developing States at any time for the purposeof investment employers by various businesses. Resistor in retribution disorder is an enumera-tion of objects levy is less good, less than the maximum dissemination and awareness of thepoor to pay the levy.

English Language and The African Literary Experience: An Examination of Selected Works of Akachi Adimora-Ezeigbo

IJOHMN ◽  
2017 ◽  
Vol 3 (6) ◽  
pp. 17
Author(s):  
Dr. Onyeka Awa
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
English Language ◽  
Systemic Functional Linguistics ◽  
Secondary Data ◽  
High Profile ◽  
Unique Style ◽  
Style Of Writing ◽  
Literary Experience ◽  
Collection Methods

The aim of this study is to investigate how the African novelists have domesticated the English language to suit their environments, experience and purpose. Specifically, the literary pieces – The Last of the Strong Ones (Strong Ones), House of Symbols (symbols), Children of the Eagle (Children) and the Trafficked of Akachi Adimora-Ezeigbo were x-rayed. This exploration adopted the Hallidian Systemic Functional Linguistics, which highlights how language is used. The textual method of data analysis, the primary and secondary data collection methods were employed and the results showed that the African literary artists in general and the Igbo Nigerian novelists in particular have taken on a unique style of writing in the African vernacular style. For that reason, the speeches of the characters are laced with dignified local appositives, high profile Igbo songs and tales, studded local proverbs, lexical transfers, ritzy transliterations and so on; and these have given African rhythm to the English language. This notwithstanding, the aura, glamour and credibility of the English language as the medium of communication are retained.

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