scholarly journals Organizational culture as moderating the influence of internal control and community participation on fraud prevention in village fund management during the COVID-19 pandemic

2021 ◽  
Vol 6 ◽  
Author(s):  
I Made Yoga Darma Putra ◽  
Ni Ketut Rasmini ◽  
Gayatri Gayatri ◽  
Ni Made Dwi Ratnadi
Keyword(s):  
Organizational Culture ◽  
Community Participation ◽  
Internal Control ◽  
Partial Least Square ◽  
Least Square ◽  
Fraud Prevention ◽  
Cash Assistance ◽  
Analysis Technique ◽  
Positive Effect ◽  
Pls Method

The purpose of this study was to examine organizational culture in moderating the influence of internal control and community participation on fraud prevention in managing village funds during the covid-19 pandemic. The sample of this study was 27 villages in the province of Bali with 3 villages in each district/city having the highest Village Fund Direct Cash Assistance, so that there were 161 respondents. Data collected using a questionnaire. The data analysis technique used the Partial Least Square (PLS) method. Results show that internal control and community participation have a positive effect on preventing fraud in managing village funds during the Covid-19 pandemic. The results also show that organizational culture strengthens the influence of internal control and community participation on fraud prevention in managing village funds during the Covid-19 pandemic. This shows that the better internal control, and community participation which is strengthened by organizational culture, the prevention of fraud in the management of village funds during the covid-19 pandemic will be better.

scholarly journals The Influence of Internal Control System, Individual Morality, and HR Competency on Fraud Prevention with Good Governance as An Intervening Variables: Study on OPD Deli Serdang Regency, North Sumatra

2021 ◽  
Vol 5 (1) ◽  
pp. 122-131
Author(s):  
Ananda Sabrida Tora Br Sinaga ◽  
Rina Br Bukit ◽  
Rujiman Rujiman
Keyword(s):  
Control System ◽  
Internal Control ◽  
Good Governance ◽  
Partial Least Square ◽  
Least Square ◽  
Fraud Prevention ◽  
Analysis Technique ◽  
Internal Control System ◽  
North Sumatra ◽  
Hr Competencies

This study aims to determine the effect of internal control systems, individual morality, and human resource competence on fraud prevention at OPD Deli Serdang Regency. In addition, this study also aims to determine whether good governance is able to mediate the effect of the internal control system on fraud prevention in OPD Deli Serdang Regency. This type of research is a causal associative research. This study uses a quantitative approach. This research was conducted on all OPDs (Regional Apparatus Organizations) in the Deli Serdang Regency Government. The sample in this study amounted to 83 people. While the data analysis technique used is PLS (Partial Least Square) with the help of SmartPLS software which is run on computer media. The results found in this study indicate that the internal control system has a positive and significant effect on fraud prevention in OPD Deli Serdang Regency. Individual morality has a positive and significant effect on fraud prevention. HR competencies do not have a significant effect on fraud prevention. Good governance is able to mediate the influence of the internal control system on fraud prevention. Good governance is able to mediate the effect of individual morality on fraud prevention. Meanwhile, good governance is not able to mediate the effect of HR competence on fraud prevention in OPD Deli Serdang Regency.

scholarly journals INCREASING AN ACCOUNTABILITY OF VILLAGE FINANCIAL MANAGAMENT WITH APPARATUS COMPETENCE AND GOVERNMENT’S INTERNAL CONTROL SYSTEM

2020 ◽  
Vol 5 (2) ◽  
pp. 902
Author(s):  
Renya Rosari ◽  
Herry Aprilia Manabulu
Keyword(s):  
Control System ◽  
Junior High School ◽  
Internal Control ◽  
Financial Management ◽  
Sampling Technique ◽  
Partial Least Square ◽  
Least Square ◽  
Analysis Technique ◽  
Internal Control System ◽  
Positive Effect

The purpose this studies to test the effect of apparatus competence, and government’s internal control system on the accountability of village financial management in Rote Ndao Regency. The population of this study was all village officials in Rote Ndao Regency. Purposive sampling technique was used to select the samples. The samples of this study were 54 village officials there are village heads or village treasurers in Rote Ndao Regency. The data analysis technique used the PLS (Partial Least Square) with SmartPLS 3.0 software. The results showed that the competence of the apparatus and government’s internal control system has a positive effect on the accountability of village financial management. The results of the study contributed to the policy of the Rote Ndao government as a material consideration in revising the regulation of Minister of Home Affairs number 65 year 2017 Article 21 concerning the election of prospective village heads with an education level of junior high school or equivalent.

scholarly journals THE EFFECT OF TEAM WORK, LEADERSHIP STYLE, AND ORGANIZATIONAL CULTURE ON NURSE PERFORMANCE WITH ORGANIZATIONAL COMMITMENTS AS MEDIATION VARIABLES IN HOSPITAL TYPE B IN JAKARTA

2019 ◽  
Vol 27 (3) ◽  
pp. 106-136
Author(s):  
Sri Wahyuningsih ◽  
Armanu Thoyib ◽  
Rofiaty ◽  
Ananda Sabil
Keyword(s):  
Organizational Culture ◽  
Organizational Commitment ◽  
Leadership Style ◽  
Structural Equation ◽  
Partial Least Square ◽  
Team Work ◽  
Least Square ◽  
Equation Modeling ◽  
Type B ◽  
Positive Effect

This study aims to analyze the influence of team work, leadership style and organizational culture on nurse performance with organizational commitment as a mediating variable. The research unit is nurses at Type B hospitals in Jakarta. The population is 1362 nurses. Methods of collecting data using surveys. The research instrument used a questionnaire. Questionnaires were distributed to 523 respondents. Data analysis method uses Structural Equation Modeling-Partial Least Square SEM-PLS). The results of the study prove that teamwork has a positive effect on nurse performance. Teamwork does not affect organizational commitment. Organizational culture has a positive effect on nurse performance. Organizational culture has a positive effect on organizational commitment. Leadership style does not affect nurse performance. Leadership style does not affect organizational commitment. Organizational commitment has a positive effect on nurse performance. Organizational commitment cannot play a role in mediating the influence of teamwork on nurse performance. Organizational commitment can play a role in mediating the influence of organizational culture on nurse performance. Organizational commitment cannot play a role in mediating the influence of leadership style on nurse performance.

scholarly journals ANALYSIS OF THE EFFECT OF FINANCIAL LITERATION, FINANCIAL TECHNOLOGY, INCOME, AND LOCUS OF CONTROL ON LECTURER FINANCIAL BEHAVIOR

2020 ◽  
Vol 5 (1) ◽  
pp. 37
Author(s):  
Wahyudi Wahyudi ◽  
Brigitta Azalea Pulo Tukan ◽  
Dahlia Pinem
Keyword(s):  
Locus Of Control ◽  
Financial Literacy ◽  
Partial Least Square ◽  
Least Square ◽  
Financial Behavior ◽  
Significant Positive Effect ◽  
Partial Least Square Analysis ◽  
Analysis Technique ◽  
Positive Effect ◽  
Financial Technology

<p>This research is a quantitative study that aims to determine the effect of financial literacy, financial technology, income, and locus of control on financial behavior. The population in this study were Lecturers at the Universitas Pembangunan Nasional Veteran Jakarta. The sample size was taken as many as 80 respondents, with methods through nonprobability sampling, purposive sampling. Data collection was carried out through questionnaires. The analysis technique used is the PLS (Partial Least Square) analysis method with SmartPLS 3.0 software. The results of this study indicate that (1) financial literacy has a significant positive effect on financial behavior. (2) financial technology has no influence and is not significant in financial behavior. (3) income has a significant positive effect on financial behavior. (4) locus of control does not influence financial behavior.</p>

scholarly journals PENGARUH PENGAWASAN INTERNAL, KEMAMPUAN TEKNIK PERSONAL, PROGRAM PENDIDIKAN DAN PELATIHAN TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI (Studi Kasus Pada kantor Kementerian Agama Kab/Kota di Propinsi Banten)

2020 ◽  
Vol 5 (1) ◽  
pp. 57-72
Author(s):  
Enah Unayah
Keyword(s):  
Information Systems ◽  
Internal Control ◽  
Accounting Information ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Significant Positive Effect ◽  
Accounting Information Systems ◽  
Positive Effect ◽  
And Training

This study aims to examine the influence of internal control, personal technical skills, education programs and training on the performance of accounting information systems. The population in this study is the sub-section of administration in the Office of the Ministry of Religious Affairs in the Regency / City in Banten province with the research sample is the Head of Sub division of administration and application operator employees. The sampling method used is purposive sampling. The data in this study was obtained by distributing questionnaires directly to the respondents. Data in this research is analyzed by strcutural equation modeling (SEM) method, with Partial Least Square (PLS) approach. The results of this study indicate that internal control has a significant positive effect on the performance of accounting information systems, the ability of personal techniques has no significant effect on the performance of accounting information systems. While education and training programs have a significant positive effect on the performance of accounting information system.

scholarly journals PENGARUH KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN HANDPHONE NOKIA DENGAN CITRA MEREK SEBAGAI PEMEDIASI

2018 ◽  
Vol 8 (3) ◽  
pp. 1374
Author(s):  
Kadek Ayuk Riska Oktavenia ◽  
I Gusti Agung Ketut Sri Ardani
Keyword(s):  
Mobile Phone ◽  
Product Quality ◽  
Brand Image ◽  
Spare Parts ◽  
Partial Least Square ◽  
Least Square ◽  
Significant Positive Effect ◽  
Purchasing Decision ◽  
Analysis Technique ◽  
Positive Effect

This study aims to determine the effect of product quality on Nokia mobile phone purchase decision  with brand image as mediator. This  research was conducted in Denpasar  City. The  number of samples taken is 99 samples with  nonprobability sampling method, especially Accidental sampling or convenience sampling. The data were collected through questionnaires with Likert scale 1-5. The analysis technique used is Partial Least Square (PLS) analysis. The results of the study found that product quality has a significant positive effect on purchasing decision, brand  image hasa significant positive effect on purchasing  decision, product quality has a significant positive effect on brand image and brand image mediating the effect of product quality on purchasing decision. Companies should conduct market research to make the product or product specifications suitable and suitable to be incorporated in Nokia mobile phone products. In the service, the company must work together with various vendors of Nokia mobile phones both sales and service spare parts, service, and guarantees by multiplying the cooperation with them, with these consumers will easily obtain the services needed.

scholarly journals The Effect of the Maqashid Sharia Index, Company Size, and Company Age on Islamic Social Reporting

2020 ◽  
Vol 11 (2) ◽  
pp. 117-132
Author(s):  
Vivi Nor Khoiriyah ◽  
Kautsar Riza Salman
Keyword(s):  
Statistical Analysis ◽  
Empirical Evidence ◽  
Partial Least Square ◽  
Least Square ◽  
Social Reporting ◽  
Company Size ◽  
Social Functions ◽  
Analysis Technique ◽  
Least Square Approach ◽  
Positive Effect

Islamic social reporting is the application of social functions that are based on sharia provisions. It does not only help the Muslims in deciding but also helps companies to fulfill their obligations to God and the community. This study aims to obtain empirical evidence on the influence of maqashid sharia index, company size, and company age on Islamic social reporting and the example is the 11 sharia banks in Indonesia. This study takes about 4 years (2015-2018) and the analysis technique was a descriptive and statistical analysis. Statistical analysis uses the Partial Least Square approach (Smartpls version 3.0) and the result is indicated that the maqashid sharia index, company size, and company age have a positive effect on Islamic social reporting. This study empirically proves that a sharia bank that is able to express the maqashid sharia index well then has good Islamic social reporting disclosure. The sharia banks that have high total assets and income tends to make an extensive Islamic social reporting disclosures because there are also more sources of funds used to make disclosures. The longer sharia bank is established, the higher level of Islamic social reporting disclosure.

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 Pengaruh Intellectual Capital Terhadap Kinerja Keuangan dan Nilai Perusahaan (Studi Pada Perusahaan Makanan dan Minuman Yang Terdaftar di BEI)

Owner ◽  
2022 ◽  
Vol 6 (1) ◽  
pp. 518-529
Author(s):  
Petrus Gani
Keyword(s):  
Financial Performance ◽  
Intellectual Capital ◽  
Sampling Method ◽  
Partial Least Square ◽  
Least Square ◽  
Significant Positive Effect ◽  
Company Value ◽  
Analysis Technique ◽  
Food And Beverage ◽  
Positive Effect

This study has objectives to analyze the influence of intellectual capital on financial performance and company value, and also examined the influence of financial performance as an intervening variable on company value. The population of the research is the manufacturing of sub- food and beverage industries listed in 2015-2019 consisted of 20 companies. This study has 12 companies as sample that chosen based on the purposive sampling method. Partial Least Square (PLS) as alternative of SEM and as data analysis technique using SmartPLS 3.3 application. The results of this study indicate that partially VAHU and STVA have a significant positive effect on financial performance. Meanwhile, VACA has no significant positive effect on financial performance. Simultaneously VAHU, STVA, and VACA have significant positive effect on financial performance. On the other side partially and simultaneously VAHU, STVA, and VACA have no directly significant positive effect on company value. But through financial performance.

Customer Expansion Processes Mediating by Knowledge from Customer in the Jordanian Telecommunication Sector to Achieve Customer Profitability

2015 ◽  
Vol 5 (1) ◽  
pp. 15-31
Author(s):  
Samer Alhawari
Keyword(s):  
Quantitative Research ◽  
Causal Structure ◽  
Partial Least Square ◽  
Least Square ◽  
Research Approach ◽  
Customer Profitability ◽  
Telecommunication Sector ◽  
Analysis Technique ◽  
Survey Strategy ◽  
Positive Effect

The topic of Customer profitability is a focal concern for telecommunication sector who seeks to identify its antecedents and causal structure with the aim of better understanding managing customer profitability. For this reason, Customer expansion processes and “Knowledge from Customer” is widely used in this competitive environment to achieve Customer profitability. The purpose of this paper is to suggest a model that defines how the combination between Customer expansion processes and “Knowledge from Customer” would achieve the Customer profitability. This paper adapts the quantitative research approach by using the survey strategy which is conducted by a questionnaire collected from 193 people working in the management position of Jordanian telecommunication organizations. The researcher uses the Smart Partial Least Square (PLS) as an analysis technique to test all hypotheses. The findings suggest that there is a positive effect on adapting the Customer expansion processes for improving the Customer profitability mediated by the “Knowledge from Customer”.

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