scholarly journals Analisis Kecurangan pada Pengelolaan Dana Desa dalam Perspektif Fraud Hexagon

2020 ◽  
Vol 3 (1) ◽  
pp. 50-73
Author(s):  
Desviana Desviana ◽  
◽  
Yesi Mutia Basri ◽  
Nasrizal Nasrizal ◽  
◽  
...  
Keyword(s):  
Leadership Style ◽  
Internal Control ◽  
Structural Equation ◽  
Sampling Method ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square

This research aims to examine and analyze the factors that influence fraud in the management of village funds from the perspective of hexagon theory in the Rokan Hulu Regency in Riau Province. The population in this study were all village officials in Rokan Hulu Regency, Riau Province. This study uses a probability sampling method with a simple random sampling technique. The research hypothesis testing was carried out with a Partial Least Square (PLS) based Structural Equation Model (SEM) approach. Based on the results of research, only stimulus (obedience pressure), capability (competence), collusion (unethical act), opportunity ( Internal control) affect fraud.Meanwhile, razionalitation (organizational culture) and ego (leadership style) do not affect fraud. This research was only carried out within the scope of the local government of the Rokan Hulu district, so the results of this study were more representative of the situation locally.The results of this study confirm that several factors can cause fraud to occur, and therefore village officials should jointly improve the quality of village fund management.

scholarly journals Factors That Affect Taxpayer's Will To Follow Tax Amnesty Program

2018 ◽  
Vol 22 (3) ◽  
pp. 454
Author(s):  
Nanik Ermawati, Zaenal Afifi
Keyword(s):  
Structural Equation Model ◽  
Structural Equation ◽  
Sampling Method ◽  
Sampling Technique ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square ◽  
Testing Hypotheses ◽  
Tax Amnesty ◽  
Convenience Sampling

The purpose of this study is to analyze the factors that influence the willingness of taxpayers to take part in tax amnesty. The type of research used in this research is explanatory research which is testing hypotheses. The population used is an individual taxpayer at KPP Pratama Pati. The sampling technique used was convenience sampling method. The test equipment used is the Structural Equation Model (SEM) approach using an alternative method of Partial Least Square (PLS). The results showed that 1). the perception of taxpayers regarding tax amnesty does not affect the willingness of taxpayers to follow tax amnesty, 2). Taxpayer perception regarding tax amnesty does not affect the awareness of taxpayers, 3). The perception of taxpayers regarding tax amnesty does not affect tax knowledge, 4). The awareness of taxpayers influences the willingness of taxpayers, following tax amnesty, 5). Knowledge of taxation does not affect the willingness of taxpayers to take tax amnesty. 

scholarly journals THE EFFECT OF ANTI FRAUD STRATEGY ON FRAUD PREVENTION IN BANKING INDUSTRY

2017 ◽  
Vol 2 (1) ◽  
pp. 61
Author(s):  
Nurul Alfian ◽  
Tarjo Tarjo ◽  
Bambang Haryadi
Keyword(s):  
Structural Equation ◽  
Sampling Method ◽  
Banking Industry ◽  
Sampling Technique ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square ◽  
Research Approach ◽  
Fraud Prevention ◽  
Back Office

ABSTRACTThe purpose of this study is to examine the effect of anti fraud strategy on fraud preventionin in banking industry. The data are collected through questionnaires distributed to front liners, marketing, and back office. The sampling technique used is proportionale sampling method with 80 respondents. The research data are analysed using quantitative method, particularly explanatory research approach. In this regard, the researchers use Structural Equation Model (SEM) and Partial Least Square (PLS) with Warrpls 5.0 program. The findings of this study show that prevention pillar, detection pillar and investigation pillar have an effect on fraud prevention in banking industry.

scholarly journals THE EFFECT OF GREEN RECRUITMENT, GREEN TRAINING ON EMPLOYEE PERFORMANCE IN PT TRU USING ORGANIZATION CITIZENSHIP FOR ENVIRONMENT AS MEDIATION VARIABLE

2019 ◽  
Vol 1 (2) ◽  
pp. 204-216
Author(s):  
Siska Agustina Sinaga ◽  
Lenny C. Nawangsari
Keyword(s):  
Structural Equation ◽  
Sampling Method ◽  
Employee Performance ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Total Sample ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Level Method

This study aims to analyze the effect of green recruitment, green training, and OCBE on employee performance. This type of research is carried out quantitatively and for the research method used is the associative explanatory level method. The object of this research is PT TRU. The sampling method used was a probability sampling with a sampling technique using simple random sampling with a total sample of 100 people. Data analysis was performed using Structural Equation Modeling (SEM) with soft ware Partial Least Square (smart – PLS). The results obtained in this study: 1) Green recruitment, green training, and Organization Citizenship for Behavior (OCBE) have positive and significant effect on employee performance, 2) Green recruitment and green training have a positive and significant effect on employee performance through Organization Citizenship for Behavior ( OCBE).

PENGARUH BUDAYA ORGANISASI, GAYA KEPEMIMPINAN, DAN JABATAN FUNGSIONAL AUDITOR TERHADAP KOMITMEN ORGANISASI DAN DAMPAKNYATERHADAP KINERJA AUDITOR INTERNAL (Studi pada BPKP dan Inspektorat Sumatera Selatan)

2019 ◽  
Vol 4 (1) ◽  
pp. 511
Author(s):  
Mella Handayani
Keyword(s):  
Organizational Culture ◽  
Organizational Commitment ◽  
Leadership Style ◽  
Structural Equation ◽  
Sampling Technique ◽  
Positive Influence ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square ◽  
Functional Position

This study examines the influence of organizational commitment, organizational culture, leadership style, functional position on performance of auditors.. This research uses convenience sampling technique to select the respondent . Data were collected through a survey on 98 government auditors who work at Inspectorate of South Sumatra Province and BPKP representative of South Sumatra. Structural Equation Model (SEM) with Partial Least Square (PLS) was applied to analyzed the data. The result of this research indicate positive influence of  organizational culture, leadership style, functional position on performance of auditors. Futhermore, it was found that there were no significant influence on organizational culture, leadership style, functional position on performance of auditors with organizational commitment as antecedent

The Influence of Leadership Style, Work Environment on Job Satisfaction and Employee Performance at PT. Khrisna Multi Lintas Cemerlang

2018 ◽  
Vol 9 (03) ◽  
pp. 20544-20552
Author(s):  
Ni Putu Rista Kusumadewi ◽  
I Nengah Sudja ◽  
I Wayan Sujana
Keyword(s):  
Job Satisfaction ◽  
Work Environment ◽  
Leadership Style ◽  
Structural Equation ◽  
Employee Performance ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square ◽  
High Knowledge ◽  
Research Population

This study aims to examine and analyze the relationship between leadership style, work environment, job satisfaction and employee performance. This research was conducted at PT. Khrisna Multi Lintas Cemerlang with the research population were all employees who work in the company. All data obtained from questionnaires were suitable for use, then were analyzed by using structural equation model based on variant analysis which is known as Partial Least Square (PLS). The result of this research shows that the leadership style has positive and significant effect on employee performance, the work environment has positive and significant effect on employee performance, the leadership style has positive and significant effect on job satisfaction, the work environment has positive and significant effect on job satisfaction and job satisfaction has positive and significant on employee performance. The implication of this research was that the leadership needs to give freedom to subordinate to express their opinions, the workplace air temperature was well regulated, the work that was charged according to the ability and expertise, always guided by the company standard in carrying out each task and the employee has high knowledge in solving problem

scholarly journals Pengaruh Literasi Zakat, Infaq, Shadaqah (ZIS), Kepercayaan, dan Brand Awareness terhadap Keputusan Menyalurkan Zakat dan Donasi Melalui Tokopedia

2021 ◽  
Vol 5 (2) ◽  
pp. 291-313
Author(s):  
Niken Febiana ◽  
Hendri Tandjung ◽  
Hilman Hakiem
Keyword(s):  
Structural Equation ◽  
Sampling Technique ◽  
Equation Model ◽  
Sem Analysis ◽  
Partial Least Square ◽  
Least Square ◽  
Brand Awareness ◽  
Ibn Khaldun ◽  
Analysis Technique ◽  
Islamic Religion

This study aims to determine the effect of literacy variables on zakat, infaq and shadaqah (zis), trust and brand awareness on decisions to distribute zakat and donations. The data processing in this study uses quantitative analysis using the Structural Equation Model (SEM) analysis technique with the Partial Least Square (PLS) approach using the SmartPLS 3.0 statistical software. The instrument used to obtain data is a questionnaire using a Likert scale. In taking the sample obtained by non-probability sampling method using purposive sampling technique, the sample obtained is 95 respondents at the students of the Faculty of Islamic Religion, Ibn Khaldun University, Bogor. The results of this study indicate that the literacy variable zis has a negative and insignificant effect on the decision to distribute zakat and donations through Tokopedia. The trust variable has a positive and significant effect on the decision to distribute zakat and donations through Tokopedia. The Brand Awareness variable has a positive but not significant effect on the decision to distribute zakat and donations through Tokopedia. Variable literacy zis, trust, brand awareness simultaneously influence the decision to distribute zakat and donations by 66.4%. While the remaining 33.6% is explained by other exogenous variables outside of this study. Keywords: Brand Awareness, Trust, Decision to Distribute Zakat and Donations, Literacy ZIS

scholarly journals THE INFLUENCE OF TRANSFORMATIONAL LEADERSHIP STYLE ON WORK ENGAGEMENT REMUNERATION DIMEDIATION AND EDUCATOR MOTIVATION

2021 ◽  
Vol 19 (1) ◽  
pp. 11-22
Author(s):  
Fullchis Nurtjahjani ◽  
◽  
Ridolof Wenand Batilmurik ◽  
Joni Dwi Pribadi ◽  
◽  
...  
Keyword(s):  
Transformational Leadership ◽  
Leadership Style ◽  
Work Engagement ◽  
Structural Equation ◽  
Research Performance ◽  
Sampling Technique ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Teaching Staff

The purpose of this study was to analyze the direct effect of transformational leadership on work engagement and the indirect effect mediated by remuneration and educator motivation. This type of research is positivist research. The object of this research is the lecturer at State Polytechnic of Malang. The population in this study amounted to 182 lecturers of Malang State Polytechnic. The sampling technique used census techniques, all populations were used as research samples. The analytical tool used is the Partial Least Square Smart Program (PLS) based on the Variance Based Structural Equation Modeling (SEM) approach. The results show that Transformational Leadership affects Work Engagement, Remuneration does not mediate the effect of Transformational Leadership on Work Engagement, Educator Motivation mediates the Effect of Transformational Leadership on Engagement. Implementation of Remunerationneed to be repaired to meet related to the performance of supporting activities, indirect rewards, research performance, the performance of teaching/lectures, the performance of community service. Future researchers are expected to research teaching staff at all levels of office.

scholarly journals Mengeksplorasi Variabel Pemediasi Hubungan Pendidikan Kewirausahaan dan Niat Berwirausaha Selama Pandemi Covid-19

2021 ◽  
Vol 10 (1) ◽  
pp. 23-37
Author(s):  
Nia Nur Safitri ◽  
Jaka Nugraha
Keyword(s):  
Risk Taking ◽  
Self Efficacy ◽  
Structural Equation ◽  
Sampling Technique ◽  
Entrepreneurship Education ◽  
Simple Random Sampling ◽  
Partial Least Square ◽  
Least Square ◽  
Entrepreneurial Intentions ◽  
Equation Modeling

This study aims to determine the effect of entrepreneurship education on entrepreneurial intentions through risk taking, self-efficacy, and being proactive during the COVID-19 pandemic. The population in this study were students of class XI and XII majoring in office governance automation who took lessons on creative products and entrepreneurship at SMKN 1 Surabaya using 188 respondents with simple random sampling technique. Methods of data collection using a questionnaire. Analysis of the data used in this study is Structural Equation Modeling-Partial Least Square (SEM-PLS). The results obtained in this study are entrepreneurship education has no significant effect on entrepreneurial intentions, risk taking as a mediation has no significant effect between entrepreneurship education and entrepreneurial intentions, self-efficacy is able to significantly mediate the effect of entrepreneurship on entrepreneurial intentions, proactive is not able to significantly mediate the effect of education entrepreneurship to entrepreneurial intentions. The limitation of this study is that the proposed model was only tested in SMKN 1 Surabaya, students of class XI and XII majoring in office governance automation. Originality in this study is to measure the mediating variables, namely risk taking, self-efficacy, and proactiveness in the relationship between entrepreneurship education and entrepreneurial intentions.

scholarly journals PENGARUH PEMBERDAYAAN MASYARAKAT TERHADAP COMMUNITY BASED TOURISM DAN KESEJAHTERAAN MASYARAKAT PADA CEKING RICE TERRACE, TEGALLALANG

2021 ◽  
pp. 674
Author(s):  
Adi Suryawan ◽  
Made Suyana Utama
Keyword(s):  
Structural Equation ◽  
Simple Random Sampling ◽  
Equation Model ◽  
Community Empowerment ◽  
Partial Least Square ◽  
Least Square ◽  
Tourist Attraction ◽  
Community Based ◽  
Analysis Technique ◽  
Positive Effect

This study aims to determine the effect of community empowerment on community based tourism (CBT) and community welfare at the Ceking Rice Terrace tourist attraction, Tegallalang, Gianyar. The sample of this study were 88 people through simple random sampling. The data collection method used was questionnaire distribution. The data analysis technique used is the Structural Equation Model (SEM) with the Partial Least Square (PLS) approach. The results showed that community empowerment had a positive effect on CBT and community welfare, community empowerment and CBT had a positive effect on community welfare, and CBT was able to positively mediate the effect of empowerment on community welfare. Community empowerment should be further improved because there are still many people who do not participate in the development of tourist objects, especially Ceking Rice Terrace, which causes economic disparities in Tegallalang Village and there are still people who do not have a job, or in other words, the welfare of the community has not yet been realized.

scholarly journals MEASUREMENT OF THE PERFORMANCE AND ACCOUNTABILITY OF ZAKĀH ORGANIZATIONS IN YOGYAKARTA

2019 ◽  
Vol 3 (1) ◽  
pp. 59
Author(s):  
Wirawan Hardinto ◽  
Sigit Handoyo
Keyword(s):  
Internal Control ◽  
Structural Equation ◽  
Reliability And Validity ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square ◽  
Organization Performance ◽  
Positive Relation ◽  
Organization Commitment ◽  
Positive Effects

This study aimed to investigate the influence of spirituality, internal control, and organization commitment toward Zakāh organization performance and internal control toward accountability in Zakāh organizations. The population of the study is the staff of BAZ and LAZ in Province of DI Yogyakarta who has a minimum position at the middle manager. There are 16 of 28 BAZ and LAZ in Province of DI Yogyakarta which participated in this research. The number of the sample was 63 respondents. All data of the respective measurement items are tested with reliability and validity test based on Alpha Cronbach to the internal consistency by using SPSS program version 15 and to analyze the structural equation model by using PLS (Partial Least Square). The model of the relationship between five variables is shown that internal control has positive effects on accountability. Accountability has a positive relation with Zakāh organization performance. Internal control has a positive relation with Zakāh organization performance. Meanwhile, organization commitment does not influence on Zakāh organization performance. Spirituality has a positive relation to Zakāh organization performance.

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