scholarly journals DETEMINANTS OF RELIABILITY OF FINANCIAL STATEMENTS OF SCHOOL OPERATIONAL GRANT: INDONESIAN EVIDENCE

2019 ◽  
Vol 18 (2) ◽  
pp. 99
Author(s):  
DHONY PRASTYO NUGROHO ◽  
ARI KUNCARA WIDAGDO ◽  
PAYAMTA PAYAMTA
Keyword(s):  
Human Resource ◽  
Internal Control ◽  
Structural Equation ◽  
Control Sample ◽  
Financial Statements ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square ◽  
Management Support ◽  
Resource Governance

This study aims to examine the effect of management support on reliability of financial statements of School Operational grant or BOS and to examine mediation role of quality human resource, governance and internal control. Sample of this study consist of 120 treasurers of BOS in Ponorogo District. This study employs structural equation model. Partial Least Square (PLS) is used to analyze data. The results indicate that management support affects the reliability of the financial statements of BOS. In addition, quality human resource, governance and internal control partially mediate the relation between management support and the reliability of the financial statements of BOS.

Effect of Compliance Regulation and Accountability to Management of Legislative Election Campaign Funds and Implications on Transparency of Financial Statements

2018 ◽  
Vol 4 (2) ◽  
pp. 57-66
Author(s):  
Prayitno Basuki ◽  
Endar Pituringsih
Keyword(s):  
Political Parties ◽  
Structural Equation ◽  
Financial Statements ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square ◽  
Election Campaigns ◽  
Fund Management ◽  
Positive Effect ◽  
Legislative Election

This study aims to examine the determinants of campaign fund management of legislative election campaigns and implications for the transparency of financial statements. The sample consists of 12 (twelve) political parties participating in the 2014 election in East Lombok Regency. It used Structural Equation Model (SEM) approach with Partial Least Square (PLS) software. From the significant value, the hypothesis is accepted if the t-statistic value is higher than 1.67 at a significant level of 5%. Hence, the results showed that H1 for regulatory and H2 for accountability compliance has a positive effect on campaign fund management, and H3 for campaign fund management has a positive effect on the transparency of financial statements. Value T-Statistic H1 is 1.90, H2 is 6.69, and H3 is 6.74 has indicated that hypothesis is accepted.

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.

scholarly journals Accountability: Efforts to Prevent Rush Money at Village Credit Institutions in Buleleng Regency

2021 ◽  
Vol 5 (2) ◽  
Author(s):  
Ni Wayan Novi Budiasni ◽  
Ni Made Sri Ayuni
Keyword(s):  
Control System ◽  
Internal Control ◽  
Structural Equation ◽  
Least Square Method ◽  
Financial Statements ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Internal Control System ◽  
System Variables

Ensuring the confidence of customers and other stakeholders, LPD requires an internal control system, presentation of financial statements and accountability. The purpose of this research is to know the implications of the internal control system and the presentation of financial statements to accountability. This study used quantitative method, population of 149 LPD that is still operating and selected 60 lpd samples in Buleleng Regency.  Questionnaire as an instrument to collect research data. The analysis technique used is SEM (Structural Equation Modeling) with PLS (Partial Least Square) method. Based on the first hypothesis it appears that the relationship between internal control system variables and accountability of parameter coefficients 0.364 with a statistical t value of 4.056 greater than the table t value of 1,960 (4,056>1,960). Similarly, the second hypothetical relationship between the presentation of financial statements has a parameter coefficient value of 0.525 with a statistical t value of 6.362 greater than the table t of 1,960 (6,362>1,960). Based on the results of the study, it can be concluded that the internal control system is positively related to accountability, and the presentation of financial statements relates positively to accountability.

scholarly journals PENGARUH KEPUASAN GAJI, SISTEM PENGENDALIAN INTERNAL DAN BUDAYA ORGANISASI TERHADAP KECENDERUNGAN TINDAK KORUPSI

2020 ◽  
Vol 7 (2) ◽  
pp. 10-23
Author(s):  
Ari Ani Dyah Setyoningrum
Keyword(s):  
Organizational Culture ◽  
Control Systems ◽  
Internal Control ◽  
Structural Equation ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square ◽  
Pay Satisfaction ◽  
State University ◽  
Central Java

Corruption becomes an important issue for countries in Asia including in Indonesia. The number of cases of corruption to make Indonesia as a nation with high levels of perceived corruption in the world. This study aimed to explore the perceptions of government officials at the State University in Central Java on the effect of pay satisfaction, internal control systems, and organizational culture against corruption tendencies.   The sampling method using purposive sampling. The sample in this study amounted to 145 employees in the financial sub department of State University in Central Java. Data collection using questionnaire. Analysis of the data in this study using the Structural Equation Model ( SEM ) component -based Partial Least Square ( PLS ) 2.0 M3. The results of this study indicate that the variable pay satisfaction does not effect on the propensity to corruption. Internal control system does not affect the trend of corruption. Organizational culture collectivism dimension negatively affect the tendency of corruption. Organizational culture dimension uncertainty avoidance does not affect the trend in corruption.  Keywords : corruption, pay satisfaction, internal control systems, organizational culture.

scholarly journals Performance of Active Customers Number PT Pegadaian Indonesia

2018 ◽  
Vol 34 (2) ◽  
pp. 397-405
Author(s):  
Achmad Daengs GS ◽  
Diana Zuhroh
Keyword(s):  
Structural Equation ◽  
Balance Sheet ◽  
Secondary Data ◽  
Financial Statements ◽  
Equation Model ◽  
Sem Analysis ◽  
Partial Least Square ◽  
Least Square ◽  
Net Income ◽  
Positive Effect

The objective of this study to analyze the consequences of active customers number, operational offices, loans granted to net income at PT Pegadaian. Data were quantitative sourced from secondary data taken from official website of PT Pegadaian Indonesia in the form of annual financial statements period 2011-2016 (Central Biro Statistic). Data analysis technique used in this research is Structural Equation Model (SEM) analysis with Smart Partial Least Square (PLS) tool. The results of this study indicate that: number of active customers has an insignificant effect on net income; The operational office has a significant positive effect on net income; Loans granted has significant and positive effect on net income. In general, financial statement consists of balance sheet, profit and loss and report of financial position changes. Balance sheet shows total assets, debt and capital of inventory on a certain date, financial ratios are the most popular tool for analyzing financial statements.

Factors Affecting Internal Control of Zakat Organizations in Tawhidi String Relationship Perspective

2018 ◽  
Vol 2 (1) ◽  
pp. 49-66
Author(s):  
Achmad Aryandra ◽  
Yuswar Z. Basri ◽  
Tatik Mariyanti
Keyword(s):  
Organizational Culture ◽  
Strategic Planning ◽  
Internal Control ◽  
Structural Equation ◽  
Internal Audit ◽  
Equation Model ◽  
Study Data ◽  
Partial Least Square ◽  
Least Square ◽  
External Audit

The purpose of this study is to determine the factors that affect the internal control of zakat organizations. The variables of this study are organizational culture, strategic planning, external audit, internal audit and internal control. The study data were collected through 326 questionnaires obtained from employees and leaders from five zakat organizations in Indonesia. The approach of this research is Tawhidi String Relation (TSR). Data analysis in this research using method Structural Equation Model-Partial Least Square (SEM-PLS).The results of the study found that:(1). Organizational culture, strategic planning, external audit, and internal audit have positive and significant effect on internal controls; (2). Strategic planning, internal audit and internal control have positive and significant effect on organizational culture, while external audit has no significant effect on organizational culture; (3). Organizational culture, external audit, internal audit and internal control have positive and significant effect on strategic planning; (4). Organizational culture, strategic planning, internal audit and internal control have positive and significant effect on external audit; and (5). Organizational culture, strategic planning, external audit, and internal control have positive and significant effect on internal audit.

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.

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

Effect of Motivation to Employee Performance which was Mediatied by Work Satisfaction in PT Smailing Tour Denpasar

2018 ◽  
Vol 9 (08) ◽  
pp. 20959-20973
Author(s):  
Benediktus Ignasius Tani Raka ◽  
Anik Yuesti ◽  
Nengah Landra
Keyword(s):  
Job Satisfaction ◽  
Structural Equation Model ◽  
Structural Equation ◽  
Employee Performance ◽  
Work Satisfaction ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square ◽  
Pls Analysis ◽  
Permanent Employees

This study aims is to test and analyze the influence of motivation on employee performance mediated by job satisfaction. This research was conducted at PT Smailing Tour Denpasar with population and research sample of all permanent employees that is 90 people. All data obtained from the kuisoner distribution is feasible to be used, then analyzed using a variance based structural equation model known as Partial Least Square (PLS) analysis. The result of the research shows that (1) the motivation has positive and significant effect on the employee's performance, (2) the motivation has positive and significant effect on the job satisfaction, (3) the job satisfaction has positive and significant effect to the employee's performance; (4) the motivation has positive and significant effect on employee performance through job satisfaction. The implication of this research is that motivation can be improved by taking into account the need for workplace environment to improve employee performance, job satisfaction can be improved by paying attention to the work itself in order to increase employee performance. Employee performance can be improved by taking into account the effectiveness of employees.

FAKTOR KONTEKSTUAL TERHADAP INTENSI KEWIRAUSAHAAN MAHASISWA PESERTA BUSINESS ORIENTATION AT SUPER SURO (BOSS)

2019 ◽  
Vol 3 (2) ◽  
pp. 9
Author(s):  
Fery Setiawan
Keyword(s):  
Structural Equation Model ◽  
Structural Equation ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square ◽  
Business Orientation

Penelitian ini membahas tentang faktor kontekstual dalam pengaruhnya pada intensi kewirausahaan mahasiswa. Objek penelitian ini adalah mahasiswa program studi S1 Manajemen Universitas Muhammadiyah Ponorogo yang telah mengikuti kegiatan BOSS, Business Orientation at Super Suro, yakni kegiatan kompetisi berwirausaha yang diadakan untuk mengasah mental entrepreneurship mahasiswa. Penelitian ini dilakukan untuk mengetahui intensi berwirausaha mahasiswa peserta BOSS, sehingga diperoleh informasi yang berguna bagi evaluasi dan penentuan strategi pelaksanaan BOSS selanjutnya. Faktor kontekstual dipilih dalam penelitian ini, sebagai salah satu faktor yang dianggap penting dalam mempengaruhi intensi kewirausahaan mahasiswa. Penelitian ini menggunakan metode kuantitatif dengan populasi adalah mahasiswa peserta BOSS pada tahun 2019. Pengolahan data dalam penelitian ini menggunakan aplikasi program Structural Equation Model (SEM)  Partial Least Square (Smart PLS). Hasil penelitian diketahui bahwa faktor kontekstual berpengaruh positif terhadap intensi kewirausahaan mahasiswa BOSS.Kata kunci: kewirausahaan, faktor kontekstual, intensi  

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