scholarly journals Pengaruh Pengendalian Internal, Budaya Organisasi, dan Moralitas pada Kecenderungan Kecurangan (Fraud) di LPD se-Kabupaten Gianyar

2018 ◽  
pp. 2155
Author(s):  
I Putu Aditya Prastika Eka Putra ◽  
Made Yenni Latrini
Keyword(s):  
Organizational Culture ◽  
Internal Control ◽  
Random Sampling ◽  
Stratified Random Sampling ◽  
Fraud Triangle ◽  
Cultural Organization ◽  
Analysis Technique ◽  
Linear Regression Technique ◽  
Triangle Theory ◽  
Questionnaire Method

This research aimed to determine the effect of internal control, organizational culture, and morality to fraud tendency. The theory used in this research are Fraud Triangle Theory and Agency Theory. The population in this study is the head of LPDs in Gianyar regency. This research using proportionate stratified random sampling. The samples were taken are 73 head of LPDs. The data collectment is done by questionnaire method. The data analysis technique used in this research is multiple linear regression technique. The results of this research showed that internal control, cultural organization and morality have negative affect on fraud tendency in LPDs in Gianyar regency. Keywords:  Internal Control, Organizational Culture, Morality, Fraud Tendency

scholarly journals Deteksi Kecurangan Laporan Keuangan Dan Upaya Penanganannya Pada Bank Perkreditan Rakyat

InFestasi ◽  
2022 ◽  
Vol 17 (2) ◽  
pp. Inpres
Author(s):  
Bayu Wicaksono ◽  
Bambang Haryadi
Keyword(s):  
Qualitative Research ◽  
Organizational Culture ◽  
Research Methods ◽  
Internal Control ◽  
Primary Data ◽  
Fraud Triangle ◽  
Red Flags ◽  
Financial Reports ◽  
Triangle Theory

Penelitian ini dilakukan dengan tujuan untuk memberikan gambaran dalam mendeteksi kecurangan laporan keuangan dengan memperhatikan gejala-gejala (redflags) kecurangan yang muncul serta dapat menjadi masukan pada saat memberikan kebijakan untuk meminimalisir terjadinya fraud pada Bank Perkreditan Rakyat. Penelitian ini menggunakan pendekatan kualitatif dan teknik analisis data menggunakan deskriptif yang mengungkapkan karakteristik yang ada pada situs penelitian. Informan meliputi pimpinan cabang dan masing-masing penyelia unit yang berkaitan. Hasil penelitian menunjukkan bahwa gejala-gejala potensial yang timbul meliputi adanya tekanan yang berlebih dari pimpinan, ketidakefektifan pelaksanaan monitoring, minimnya pemisahan tugas, ketidakpuasaan terhadap pekerjaan yang dimiliki saat ini, perubahan perilaku dan gaya hidup. Hasil temuan redflags kemudian dikeroleasikan dengan teori segitiga kecurangan dan disimpulkan bahwa faktor peluang merupakan faktor yang paling butuh perhatian khusus. Upaya yang dilakukan untuk meminimalisir terjadinya kecurangan dilakukan dengan 2 cara yakni upaya preventif (menjadikan budaya organisasi yang jujur dan meningkatkan kualitas pengendalian internal) serta melakukan upaya represif (memberikan sanksi sesuai peraturan yang berlaku). This study was conducted with the aim of providing an overview in detecting fraudulent financial reports by paying attention to the fraud red flags symptomps that appear and can be used as input when providing policies to minimize the occurrence of fraud in Rural Banks. Informants include branch leaders and each related unit supervisor. This study uses primary data with descriptive qualitative research methods. The results showed that the potential symptoms that arise include changes in behavior and lifestyle, ineffective monitoring implementation, lack of segregation of duties, dissatisfaction with the current job. The findings of red flags were then correlated with the fraud triangle theory and concluded that the opportunity factor is the factor that most needs special attention. Efforts that is used to minimize the occurrence of fraud were done in 2 ways, preventive efforts such as creating an honest organizational culture and improving the quality of internal control. and the repressive efforts be like giving punishment according to applicable regulations.

scholarly journals Pengendalian Internal, Budaya Organisasi, dan Kecenderungan Kecurangan Akuntansi di LPD Kabupaten Tabanan

2020 ◽  
Vol 30 (11) ◽  
pp. 2907
Author(s):  
Ni Luh Gede Dandy Adi Pratiwi ◽  
I Gusti Ayu Nyoman Budiasih
Keyword(s):  
Organizational Culture ◽  
Data Analysis ◽  
Linear Regression ◽  
Internal Control ◽  
Theoretical Implication ◽  
Fraud Triangle ◽  
Accounting Fraud ◽  
Analysis Technique ◽  
Practical Research ◽  
Research Implication

This study aims to obtain empirical evidence regarding the influence of internal control and organizational culture on the tendency of accounting fraud in LPD Tabanan Regency. Tabanan Regency LPD was chosen in this study because of the phenomenon of fraud that occurred in several Tabanan Regency LPDs. Multiple linear regression is a data analysis technique used in this study. The results show that internal control and organizational culture negatively affect the tendency of accounting fraud in Tabanan Village Credit Institutions. This research can support the theory of fraud triangle as a theoretical implication of research. This research can provide input to improve internal control, organizational culture and reduce fraud committed by internal LPD parties as a practical research implication. Keywords: Tendency of Accounting Fraud; Internal Control; Organizational Culture.

Learning Internal Controls from a Fraud Case at Bank of China

2012 ◽  
Vol 27 (4) ◽  
pp. 1171-1192 ◽  
Author(s):  
Huong Ngo Higgins
Keyword(s):  
Internal Control ◽  
Banking Sector ◽  
Business Students ◽  
Internal Controls ◽  
Fraud Triangle ◽  
Bank Of China ◽  
Recent Reform ◽  
Chinese Banks ◽  
Growing Economy ◽  
Triangle Theory

ABSTRACT This case provides an opportunity to discuss principles of internal control, the process by which an entity's board of directors, management, and other personnel provide reasonable assurance that fraud and theft are prevented and detected. The case also facilitates discussion of the unique corporate governance and internal control environments in China, a fast-growing economy. Readers will be asked to apply the fraud triangle theory to identify internal control weaknesses and to design control activities for preventing fraud. The case is intended for beginning auditing students, but is also suitable for a more general audience such as accounting, management, and business students at the M.B.A. or undergraduate level. The case introduces Bank of China (BOC) against the backdrop of China's banking sector. It describes the proliferation of non-performing loans in Chinese banks, the failure to report these loans correctly, and the way in which these conditions create a climate where fraud and theft might be easily hidden. These problems and the need for internal controls become evident in the description of a major fraud scheme at BOC. After relating this scheme, the case concludes by reviewing recent reform initiatives to modernize internal controls in Chinese banks.

scholarly journals THE IMPACT OF ORGANIZATIONAL CULTURE, ORGANIZATIONAL STRUCTURE, AND JOB-SATISFACTION ON HIGH SCHOOL TEACHERS’ JOB-PERFORMANCE

2015 ◽  
Vol 3 (3) ◽  
Author(s):  
Wesly Hutabarat
Keyword(s):  
Job Satisfaction ◽  
Organizational Culture ◽  
Job Performance ◽  
Organizational Structure ◽  
High School Teachers ◽  
Indirect Effects ◽  
Random Sampling ◽  
Stratified Random Sampling ◽  
Direct And Indirect Effects ◽  
School Teachers

Abstract: This study was a causal espouse fact study intended to find out and uncover direct and indirect effects of organizational culture, organizational structure, and job-satisfaction on teachers’ jobperformance. The sample consisting of 143 out of 645 public high school teachers were selected from 10 senior high schools by using the stratified random sampling technique. The teachers were those having teaching experience of at least 10 years and they had been certified as professional teachers and received certification fees continuously, except for guidance and counseling teachers. The findings showed that organizational culture, organizational structure and job-satisfaction had a positive impact on teachers’ job-performance. The direct and indirect effects of organizational culture on job-satisfaction were 21.20%, and 10.00% respectively. The direct and indirect effects of organizational culture on job-performance were 23.20% and 22.80% respectively. The direct effect of organizational structure on job-performance was 29.50%. Meanwhile, the indirect effect of organizational structure on job-performance was not significant. Finally, the direct effect of job-satisfaction on job-performance was 18.60%. Keywords: organizationa culture, organizational structure, job-performance, job-satisfaction DAMPAK BUDAYA ORGANISASI, STRUKTUR ORGANISASI DAN KEPUASAN KERJA TERHADAP KINERJA GURU SMA Abstrak: Penelitian ini merupakan penelitian kausal espouse facts yang dimaksudkan untuk meng- ungkap efek langsung dan tidak langsung budaya organisasi, struktur organisasi, dan kepuasan kerja terhadap kinerja. Sampel terdiri atas 143 dari 645 guru SMA yang diambil dari 10 SMA di Medan yang diambil dengan teknik stratified random sampling techmiques. Sampel guru paling tidak memiliki pengalaman mengajar 10 tahun dan telah disertifikasi sebagai guru profesional. Data dianalisis dengan teknik regresi dan sebelumnya telah diuji normalitas dan linearitas sebarannya. Temuan penelitian menunjukkan bahwa budaya organisasi, struktur organisasi dan kepuasan kerja memberi dampak positif terhadap kinerja guru SMA Kota Medan. Pengaruh langsung dan pengaruh tidak langsung budaya organisasi terhadap kepuasan kerja masing-masing 21,20%, dan 10,00%. Efek langsung dan tidak langsung budaya organisasi terhadap kinerja masing-masing 23,20% dan 22.80%. Efek langsung dari struktur organisasi terhadap kinerja ada 29,50%, sedangkan pengaruh tidak langsung dari struktur organisasi terhadap kinerja tidak fignificant. Akhirnya, efek langsung dari kepuasan kerja terhadap kinerja ada 18,60%. Kata Kunci: budaya organisasi, struktur organisasi, kepuasan kerja, kinerja

scholarly journals Analisis Pengaruh Faktor Kinerja Terhadap Produktivitas dan Optimasi Dinas Pembekalan TNI AL

Rekayasa ◽  
2021 ◽  
Vol 14 (3) ◽  
pp. 334-339
Author(s):  
Masriansyah Masriansyah ◽  
Untung Purnomo ◽  
Binsar Mangaratua Sirait
Keyword(s):  
Organizational Culture ◽  
Human Resources ◽  
Random Sampling ◽  
Research Method ◽  
Work Productivity ◽  
Stratified Random Sampling ◽  
Main Task ◽  
Analysis Techniques ◽  
Long Time ◽  
Time Served

The Navy Debriefing Service is a central implementing agency whose main task is a series of supply chain management, which has several problems related to the uneven competence of Disbekal personnel, limited human resources and lack of creation, innovation, improvisation, as a result of the large number of personnel who have been around for a long time. served in Disbekal. So the purpose of this research is to analyze the influence of competence and the influence of organizational culture partially on the work productivity of Disbekal. As well as analyzing the influence of competence and organizational culture simultaneously on the work productivity of Disbekal. Descriptive verification research method with data analysis techniques using Path Analysis. The number of samples is 88 personnel, with data collection through stratified random sampling. The results showed that there was a significant influence between competence, and organizational culture on the work productivity of the TNI AL debriefing service partially and simultaneously. Where the direct influence of the competence variable is 30.2%, and the organizational culture variable is 18.5%. The total effect is 68.1% overall, while 39.1% is the influence of other factors that were not researched.

scholarly journals The influence of knowledge management “bottleneck” on company’s performance

2017 ◽  
Vol 12 (3) ◽  
pp. 402-415 ◽  
Author(s):  
Steph Subanidja ◽  
Djumilah Hadiwidjojo
Keyword(s):  
Organizational Culture ◽  
Knowledge Management ◽  
Supply Chain ◽  
Linear Regression ◽  
Path Analysis ◽  
Random Sampling ◽  
Motor Vehicle ◽  
Stratified Random Sampling ◽  
A Company

AbstractInterviews with 10 marketing managers of 10 four-wheeled motor vehicle brand in Jakarta that have the highest sales in January up to April 2017 show that the managers do not have enough cognitive understanding of knowledge management (KM). However, the managers, in general, are very eloquent when discussing about practical business aspects such as supply-chain, business competition, products, organizational culture, and company’s performance. Based on previous research, KM was placed as independent or intervening or moderating variable on company’s performance. The aim of this study is to analyze the role of KM on company’s performance. By using stratified random sampling, linear regression, moderated regression, and path analysis, it can be concluded that KM can be as independent, moderating, or intervening variable. KM becomes similar to a “bottleneck” when the managers do not know well what and how to implement KM. Therefore, this study suggests that needed further researches are needed to explore the role of KM and to understand how KM can be implemented in a company in order to sustainably improve the company’s performance.

scholarly journals The THE EFFECT OF QUALITY MANAGEMENT, ORGANIZATIONAL CULTURE AND PROFESSIONALISM

2017 ◽  
Vol 1 (2) ◽  
pp. 93
Author(s):  
Joseph Sudirwan
Keyword(s):  
Organizational Culture ◽  
Data Analysis ◽  
Quality Management ◽  
Random Sampling ◽  
Quantitative Research ◽  
Survey Method ◽  
Research Approach ◽  
Stratified Random Sampling ◽  
Keywords Quality Management ◽  
Positive Effect

This research was aimed to determine the effect of quality management, organizational culture, and professionalism against the lecturer’s caring. The quantitative research approach using a survey method and technique of path analysis. The population was the lecturer of Bina Nusantara University and 166 lecturers were taken as samples and selected using stratified random sampling.  The result of data analysis showed that quality management, organizational culture, and professionalism have a direct positive effect on the lecturer’s caring. Quality management and organizational culture, have a direct positive effect on the professionalism and quality management, has a direct positive effect on the organizational culture. Therefore, to improve lecturer’s caring of Bina Nusantara University, the quality management, organizational culture, and professionalism should be improved.   Keywords: Quality management, organizational culture, professionalism, and lecturer’s                      caring.  

scholarly journals Optimalisasi Kinerja Amil Melalui Budaya, Kreativitas, Sarana Prasarana dan Kepercayaan Pada Lembaga Amil Zakat (LAZ) di Kota Pekanbaru

2015 ◽  
Vol 1 (1) ◽  
pp. 79-90
Author(s):  
Jhonny Ardan Mardan
Keyword(s):  
Organizational Culture ◽  
Random Sampling ◽  
Quantitative Method ◽  
Sampling Technique ◽  
Faith Community ◽  
Stratified Random Sampling ◽  
Independent Variable ◽  
Culture Performance ◽  
The City ◽  
Community Infrastructure

Abstract: Issues raised in this study is the performance of the Institute Amil Zakat Zakat (LAZ) in Pekanbaru. The variables of this research is the influence of Organizational Culture, Creativity, Infrastructure and Communities Trust (the independent variable) and Amil performance (the dependent variable). The purpose of this study is to identify and analyze (1) the influence of the Influence of Organizational Culture Performance Amil, (2) the effect on the performance of Amil Creativity, (3) the effect on the performance of Amil Infrastructure, (4) the effect of Societies Trust Amil performance, (5 ) and the influence of Organizational Culture, Creativity, and Faith Community Infrastructure jointly on the performance of Amil. Object of this study is four Institute Amil Zakat (LAZ) are located in the city of Pekanbaru, LAZ Swadaya Ummah, LAZ Rumah Zakat, LAZIS Muhammadiyah and LAZNAS Chevron Rumbai, the number of Amil  Zakat at 157 persons. The method used in this study is a quantitative method, and the entire sampling technique using proportional stratified random sampling technique. The results showed that the t value of 2.015 organizational culture variables is greater than t table (α / 2, n-2) = 2.000 means (2.015> 2.000 = Ho is rejected). For creativity variables (2.605> 2.000 = Ho rejected) means no influence on the performance of amyl creativity. T value of infrastructure variables (2.038> 2.000 = Ho rejected) no effect on the performance of amyl infrastructure. Last on the trust variables (2.178> 2.000 = Ho rejected) no effect on the performance of amyl confidence. Then the variable Organizational Culture, Creativity and Infrastructure and the trust jointly significant effect on the performance of the Institute Amil Amil Zakat (LAZ) in Pekanbaru which is equal to 0.507 or 50.7%.   Keywords: Culture, Creativity, facilities and infrastructure,  trust, performance Amil.

scholarly journals PENGARUH KEPEMIMPINAN DAN BUDAYA ORGANISASI TEHADAP KINERJA PEGAWAI PADA HOTEL NON BINTANG DI BANDUNG

2020 ◽  
Vol 6 (3) ◽  
Author(s):  
Imas Komariyah
Keyword(s):  
Transformational Leadership ◽  
Organizational Culture ◽  
Path Analysis ◽  
Indirect Effect ◽  
Calculation Result ◽  
Random Sampling ◽  
Employee Performance ◽  
Stratified Random Sampling ◽  
Methods Of Analysis

This study aimed to analyze the effect of transformational leadership, organizational culture toward employee performance. Sampling in this study using a Stratified Random Sampling and the size of 92 respondents, methods of analysis use path Analysis. The results showed that based on the preception of respondents, the overall variable transformotional leadership in the category quite well toward good, look that variable tranformational leadership (X1) has a direct amount to 13,62%, indirect effect throught its realtionship culture organization (X2) amount to 11,30, and total the effect 24,92%. Culture organitation has a direct amount to 29,38%, indirect effect throught its relationship tranformational leadership 11,30% and total the effect 40,68%. The coefecient of determination calculation result is equal to 65,59%. The result of reseach concludes that there are partially and stimultaneously significanteffect of transformational leadership variable, organizational culture toward employee performance.

scholarly journals PENGARUH BUDAYA ORGANISASI TERHADAP KUALITAS PELAYANAN PADA PTS DI KALIMANTAN SELATAN

2017 ◽  
Vol 9 (3) ◽  
pp. 307
Author(s):  
Rahmady Radiany
Keyword(s):  
Higher Education ◽  
Organizational Culture ◽  
Service Quality ◽  
Random Sampling ◽  
Research Result ◽  
Total Sample ◽  
Private Higher Education ◽  
Analysis Technique ◽  
Cultural Variable

Goals of this research are; (1) to study and analyze significance influence of detail attention to service quality; (2) to study and analyze significance influence of orient result to service quality; (3) to study and analyze significance influence of orient people to service quality; (4) to study and analyze significance influence of orient team to service quality; (5) to study and analyze significance influence of organizational culture simultaneous to service quality. Sample in this research was taken by random sampling five Private Higher Education which major in management. The total sample are 100 students. Analysis technique used multiple linier regression . The research result indicates that: (1) there are significance influence of attention at detail representing the part of cultural variable to service quality to student by lecturer and employees; (2) there are significance influence of orient at result representing one of cultural variable to service quality to student by lecturer and employees; (3) there are significance influence of orient at one which who represent the cultural variable to service quality to student by lecturer and employees; (4) there are significance influence of orient at team which also represent the cultural variable to service quality to student by lecturer and employees; (5) there are significance influence of organizational culture simultaneous to service quality.

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