Dampak Penerapan Akuntansi Forensik dan Audit Investigasi dalam Mendeteksi Fraud Pengadaan Barang/Jasa

The purpose of this study was to determine the effect of the forensic accounting and audit investigations in detecting fraud procurement of goods and services. The rise of fraud cases in Indonesia, one of which is fraud related to public needs, namely the procurement of goods and services. This is reminiscent of the real threat of fraud in the form of corruption in the procurement of goods and services that can cause poor quality of goods / services produced so that they cannot serve the public interest effectively and efficiently. In this context, the community is the most disadvantaged party. Collecting data in this study through the distribution of questionnaires with a total sample of 34 auditor respondents in the field of Investigation of the Badan Pemeriksa Keuangan dan Pembangunan DKI Jakarta. This research uses PLS (Partial Least Square) analysis technique, using SmartPLS software testing tool version 3.2.8. The results of this study indicate that the results of the analysis of the application of forensic accounting and investigative audits have a significant effect in detecting fraud procurement of goods / services.

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PERAN KUALITAS LAYANAN DALAM MEMEDIASI HUBUNGAN ANTARA KARYAWAN BERORIENTASI PELANGGAN DENGAN KEPUASAN PELANGGAN DI BULGARI RESORT BALI

E-Jurnal Ekonomi dan Bisnis Universitas Udayana ◽

10.24843/eeb.2018.v07.i11.p03 ◽

2018 ◽

pp. 2389

Author(s):

Niky Purbawisesa ◽

I Made Wardana ◽

I Putu Gde Sukaatmadja

Keyword(s):

Customer Satisfaction ◽

Service Quality ◽

Customer Service ◽

Partial Least Square ◽

Least Square ◽

Partial Least Square Analysis ◽

Analysis Technique ◽

The Impact

This study aims to explain the role of service quality in mediating customer-oriented employees with customer satisfaction at Bulgari Resort Bali. This research was conducted in Bulgari resort with the customer population who had stayed at least once in Bulgari Resort Bali from January to July 2016. Questionnaires were distributed to 130 respondents by purposive sampling method. This study uses a variance based or component-based approach of PLS ??(Partial Least Square) analysis technique. The results of this study indicate that customer-oriented employees have a positive and significant impact on customer satisfaction as well as on service quality. Quality of service is also found to have a positive and significant effect on customer satisfaction. Furthermore, service quality is proven to mediate partially the impact of customer-oriented employees on customer satisfaction. The implications of this study indicate that customer-oriented service quality and employee play an important role in customer satisfaction, this can be the basis for the perpetrators of the hospitality industry in general and the management of Bulgari resort Bali in particular to improve the quality of customer service and employees oriented. Thus it is suggested that the management can implement an integrated and sustainable training program in order to be able to provide satisfaction for customers.

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The Effect Of Milenial Generation Characteristics Of Job Satisfaction Relations And Employee Engagement

Ilomata International Journal of Management ◽

10.52728/ijjm.v1i4.166 ◽

2020 ◽

Vol 1 (4) ◽

pp. 239-248

Author(s):

Alfatih Sikki Manggabarani ◽

Faisal Marzuki ◽

Mahendro

Keyword(s):

Employee Engagement ◽

Random Sampling ◽

Employee Satisfaction ◽

Sampling Methods ◽

Simple Random Sampling ◽

Partial Least Square ◽

Least Square ◽

Analysis Method ◽

Partial Least Square Analysis ◽

Analysis Technique

This research is a quantitative study that aims to determine the Millennial Generation Characteristics of Employee Engagement. The population in this study The study was conducted by taking samples of Millennials who are actively working at Micro Finance companies with a total of 150 respondents. The sample size was taken as many as 150 respondents, with probability sampling methods especially simple random sampling. Data collection was carried out through questionnaires. The analysis technique used is the PLS (Partial Least Square) analysis method. The results of this study indicate that the value of R- Square (R2) Employee Engagement is 0.786 and Employee Satisfaction is 0.647 thus indicating that the contribution of Grit, Worklife Balance, and Jon Resources variables to Employee Engagement and Employee Satisfaction are 0.786 or 78.6% and 0.647 or 64.7%. And the rest is influenced by other factors not examined.

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

AFEBI Management and Business Review ◽

10.47312/ambr.v5i1.293 ◽

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

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.

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Bahasa IndoAnalisis Kesuksesan SIPKD Berdasarkan Model Delone & Mclean Pada Sekretariat Daerah Kabupaten Bulelengnesia

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v29.i02.p19 ◽

2019 ◽

Vol 29 (2) ◽

pp. 742

Author(s):

I Putu G. Lanang Indra Rai ◽

I Made Sadha Suardikha

Keyword(s):

User Satisfaction ◽

Information Quality ◽

Employee Performance ◽

Individual Performance ◽

Partial Least Square ◽

Least Square ◽

Partial Least Square Analysis ◽

Analysis Technique ◽

System Use ◽

Sample Technique

The success of an accounting information system in managing regional finances of government agencies is very important to note. Especially if there is a phenomenon of switching from one system to another. The success or failure of the system used can have an impact on employee performance. The purpose of this study is to assess the successful use of the SIPKD based on the DeLone & McLean Model (2003). The study was conducted at the Regional Secretariat of the Regency of Buleleng. This study uses non-probability sampling method with saturated sample technique. The analysis technique used is partial least square analysis. The results of the analysis found that there was a significant influence between the variables of information quality on system use, information quality on user satisfaction, system use on individual performance, and user satisfaction on individual performance. The level of success of the system measured at this level of effectiveness found that the implementation of SIPKD in the Regional Secretariat of Buleleng Regency was classified as successful. Keywords : DeLone & McLean Model; SIPKD; SIA Succes; Individual Performance

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Effect of service quality against visitor loyalty through visitor satisfaction

Management and Economics Journal (MEC-J) ◽

10.18860/mec-j.v3i2.6465 ◽

2019 ◽

Vol 3 (2) ◽

pp. 149

Author(s):

Firman Hidayat ◽

Nur Asnawi

Keyword(s):

Service Quality ◽

Direct Effect ◽

Public Service ◽

Partial Least Square ◽

Least Square ◽

Direct Influence ◽

Visitor Satisfaction ◽

Government Institutions ◽

Analysis Technique

The success of a government intention is to the satisfaction of the community about the service provided by the intense, the quality of service, satisfaction, and validity are important aspects that must be considered so that government institutions can be considered successful in serving the community. The purpose of this study was to determine the direct effect of service quality on visitor satisfaction and visitor loyalty and the influence of visitor satisfaction on visitor loyalty and the influence of service quality on visitor loyalty through visitor satisfaction. From this background this research was carried out with the title "The Effect of Service Quality on Visitor Loyalty Through Visitor Satisfaction. (Study at Banyuwangi Public Service Mall, East Java) ".This study uses a quantitative approach, the sample in this study was 181 respondents. Data collection with questionnaires, interviews, and documentation. The data analysis technique used in this study is Partial Least Square (PLS).From the results of the study showed that there is a direct effect of service quality on visitor satisfaction and visitor loyalty, there is a direct influence of visitor satisfaction on visitor loyalty and there is an indirect effect of service quality on visitor loyalty through visitor satisfaction at the Banyuwangi public service mall.Keywords: Service Quality, Visitor Satisfaction, Visitor Loyalty

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Public Acceptance on GST and Quality of Life

Asian Journal of Quality of Life ◽

10.21834/ajqol.v3i11.128 ◽

2018 ◽

Vol 3 (11) ◽

pp. 125

Author(s):

Arlinah Abd Rashid ◽

Azlina Hanif ◽

Rohana Kamaruddin

Keyword(s):

Quality Of Life ◽

Publishing House ◽

Partial Least Square ◽

Least Square ◽

Goods And Services ◽

Knowledge Quality ◽

International Publishing ◽

Stable Source ◽

The Relationship

In Malaysia, the goods and services tax (GST) was implemented in 2015 as part of a tax reform program to generate a stable source of revenue. This study explores human behaviour towards GST, a week post-implementation. The partial least square (PLS) modelling was used to establish the relationship between acceptance, knowledge and feelings towards GST as well as the quality of life. There is a positive relationship between the antecedents and the quality of life. Acceptance of GST exerts a significant relationship towards feelings and quality of life in the future.Keywords: GST, acceptance, knowledge, quality of lifeeISSN 2398-4279 © 2018. The Authors. Published for AMER ABRA cE-Bs by e-International Publishing House, Ltd., UK. This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Peer–review under responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians) and cE-Bs (Centre for Environment-Behaviour Studies), Faculty of Architecture, Planning & Surveying, Universiti Teknologi MARA, Malaysia. https://doi.org/10.21834/ajqol.v3i11.128

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Acceptance towards Goods and Services Tax (GST) and Quality of Life: Antecedent and outcome using partial least square method

Environment-Behaviour Proceedings Journal ◽

10.21834/e-bpj.v1i2.252 ◽

2016 ◽

Vol 1 (2) ◽

pp. 25 ◽

Cited By ~ 2

Author(s):

Arlinah Abd Rashid ◽

Azlina Hanif ◽

Rohana Kamaruddin

Keyword(s):

Quality Of Life ◽

Publishing House ◽

Least Square Method ◽

Partial Least Square ◽

Least Square ◽

Goods And Services ◽

International Publishing ◽

Partial Least Square Method ◽

Stable Source

The good and service tax (GST) in Malaysia was implemented in 2015 as a tax reform program to generate a stable source of revenue. This study explores the respondents’ behaviour towards GST, a week post-implementation. The partial least square (PLS) modelling was used to establish the relationship between acceptance, knowledge and feelings towards GST as well as the household quality of life. There is a positive relationship between the antecedents and the quality of life. Acceptance of GST exerts a significant relationship towards feelings and quality of life. The study concludes that Malaysians, in general, accept GST that ensures a better quality of life in the future.© 2016. The Authors. Published for AMER ABRA by e-International Publishing House, Ltd., UK. Peer–review under responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians) and cE-Bs (Centre for Environment-Behaviour Studies), Faculty of Architecture, Planning & Surveying, Universiti Teknologi MARA, Malaysia.Keywords: GST; acceptance; knowledge; quality of life

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Female Auditor and Audit Quality Based on Internal Audit Capability Model (IACM) in the Public Sector

Journal of Economics Business and Government Challenges ◽

10.33005/ebgc.v3i2.122 ◽

2021 ◽

Vol 3 (2) ◽

pp. 95-106

Author(s):

Rida Perwita Sari ◽

Sri Hastuti ◽

Oryza Tannar

Keyword(s):

Agency Theory ◽

Attribution Theory ◽

Audit Quality ◽

Internal Audit ◽

Partial Least Square ◽

Least Square ◽

Quality Inspection ◽

The Public ◽

Analysis Technique ◽

The Subject

The purpose of this study is to examine the influence of competence, Independence and Pressure of Obedience to Audit Quality based on Internal Audit Capability Model (IACM). This research contributes the theoretical and practical benefits as the form of adoption of agency theory and attribution theory and suggestions to improve the expertise of female auditors by taking into account the competence, independence, and pressure of obedience to produce quality inspection in the field of supervision. This study uses a quantitative approach. The analysis technique used in this research is Partial Least Square (PLS) with the help of warpPLS software. The subject of this study is the Inspectorate of East Java Province with a sample of female auditors in the Inspectorate of East Java Province which amounted to 30 female auditors. The results of this study indicate that competence affects the Audit Quality based on Internal Audit Capability Model (IACM), while the independence and pressure of obedience do not effect the Audit Quality based on Internal Audit Capability Model (IACM).

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Predictors of Organizational Commitment

Journal of Southwest Jiaotong University ◽

10.35741/issn.0258-2724.56.2.46 ◽

2021 ◽

Vol 56 (2) ◽

pp. 568-580

Author(s):

Pantius Drahen Soeling ◽

Muhammad Ichsan Iskandar Aulia ◽

Fibria Indriati

Keyword(s):

Organizational Commitment ◽

Organizational Learning ◽

Work Environment ◽

Employee Engagement ◽

Partial Least Square ◽

Least Square ◽

Partial Least Square Analysis ◽

Analysis Technique ◽

Permanent Employees ◽

One Year

Organizational commitment plays an essential role in the organization to create a competitive advantage for the organization. This study aims to examine the predictors of organizational commitment. Employee engagement, organizational learning, and work environment were used as predictors of organizational commitment. This study applied a quantitative approach with a questionnaire as a research instrument. The respondents were non-managerial permanent employees at one of the state-owned enterprises in Indonesia who had worked for at least one year in the company. The number sample of this study was 180 respondents. The data were analyzed using the Partial Least Square analysis technique. The results show that employee engagement and organizational learning affect employee organizational commitment positively and significantly. In addition, the work environment influences employee organizational commitment positively, but it is not significant. This study can help managers create effective planning that focuses on employee engagement and organizational learning to elevate organizational commitment.

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Productive Waqf, Economic Empowerment, and Public Welfare: Evidence from Benefit Recipients at Daarut Tauhiid Waqf Institution

INFERENSI ◽

10.18326/infsl3.v15i1.1-24 ◽

2021 ◽

Vol 15 (1) ◽

pp. 1-24

Author(s):

Wildan Munawar ◽

M Arief Mufraini

Keyword(s):

Quantitative Research ◽

Sampling Technique ◽

Partial Least Square ◽

Least Square ◽

Public Welfare ◽

Economic Empowerment ◽

The Public ◽

Business Operations ◽

Analysis Technique ◽

And Training

This study aimed to determine the effect of productive waqf management on public welfare with economic empowerment as an intervening variable. The research method used quantitative research, and the data collection used a closed-ended questionnaire. The sampling was selected based on the purposive sampling technique by determining certain criteria and objectives. The data analysis technique used Partial Least Square (PLS) with the PLS 3 smart application. The results of this study concluded that productive waqf management had a positive and significant effect on public welfare with economic empowerment as an intervening variable. The better the management of productive waqf carried out by the waqf institution, the more indirectly it would improve the public welfare with good economic empowerment. The good of productive waqf management can be used as a benchmark for waqf institutions in managing waqf. This was because past experience and history have proven that well-managed waqf improved public welfare through economic empowerment carried out consistently. However, not only through the cultivation of worship and Islamic character but also supported by skills and training in business improvement, mentoring, and monitoring of business operations, as well as providing business and marketing capital.

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