scholarly journals DETEKSI KECURANGAN (FRAUD) DI SEKTOR PEMERINTAH

2017 ◽  
Vol 1 (2) ◽  
pp. 134-140
Author(s):  
Taufik Kurrohman ◽  
Ekaning Pratiwi ◽  
Andriana Andriana
Keyword(s):  
Leadership Style ◽  
Internal Control ◽  
Negative Influence ◽  
Positive Influence ◽  
Primary Data ◽  
Survey Method ◽  
Government Agencies ◽  
Negative Effects ◽  
Government Sector ◽  
The Government

This study aims to explore the perceptions of employees in government agencies regarding the effect of the effectiveness of internal control systems, compensation satisfaction, organizational culture, unethical behavior, leadership style, and law enforcement against fraud in the government sector. This study included a quantitive research with survey method. The data used is primary data collected through questionaires. The research sample of 223 employees a number of government agencies in Jember. The resu lts of this study indicate that there is a negative influence between the effectiveness of the internal control system to fraud in government sector, there is a negative effect between satisfaction and compensation to fraud in the government sector, there  are no negative effects between the culture of the organization to fraud in the government sector, there are positive influence between behavior ethical against fraud in the government sector, there is a negative influence of leadership style to fraud in the government sector,there are no negative effects of enforcement against fraud in the government sector. Keywords: Perceptions of Employees, Fraud, Government Sector

scholarly journals Pengaruh Asimetri Informasi, Moralitas Individu Dan Pengendalian Internal Terhadap Kecenderungan Kecurangan Akuntansi

2019 ◽  
Vol 29 (2) ◽  
pp. 645
Author(s):  
Rina Komala ◽  
Endar Piturungsih ◽  
M. Firmansyah
Keyword(s):  
Data Collection ◽  
Information Asymmetry ◽  
Internal Control ◽  
Control Variable ◽  
Negative Influence ◽  
Positive Influence ◽  
Survey Method ◽  
Accounting Fraud

This study aims to analyze the effect of information asymmetry, individual morality and internal control on the tendency of accounting fraud on the use of village funds in Utan District, Sumbawa Regency. The number of respondents used in this study were 44 people. Data collection is done by survey method with data collection techniques using questionnaires. The results of the study is the information asymmetry variable has a positive influence on the tendency of accounting fraud; individual morality variable has a negative influence on the tendency of accounting fraud; and internal control variable has a negative influence on the tendency of accounting fraud. Keywords : Asymmetry; Morality; Control; Accounting Fraud.

PENGARUH FRAUD DIAMOND BAGI KECURANGAN PENGELOLAAN KEUANGAN DESA

2020 ◽  
Vol 18 (1) ◽  
pp. 41
Author(s):  
Sri Puspita Sari ◽  
Kartika Kartika ◽  
Whedy Prasetyo
Keyword(s):  
Internal Control ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Regression Methods ◽  
Government Sector ◽  
Negative Effect ◽  
The Government ◽  
Village Government ◽  
The Village ◽  
Research Analysis

This study aims to show and explain how the picture of fraud can occur in the government sector, especially in the village government sector in Sidoarjo sub-district. This study uses data collection techniques in the form of primary data by distributing questionnaires. The research analysis method used is descriptive statistics, data quality test, classic assumption test and hypothesis testing consisting of multiple linear regression methods, f test, t test, and coefficient of determination. The results of this study indicate that there is a significant negative effect between the suitability of compensation, internal control systems and organizational culture for fraud. As for the competency, it has a significant positive result of fraud on the village government in Sidoarjo sub-district. Keywords: Disclosure, Heritage Assets, Recognition, Valuation

scholarly journals Socio-economic Conditions of Flood Affected People of Northern Districts in Bangladesh

2021 ◽  
Vol 10 (2) ◽  
pp. xx-xx
Author(s):  
Omar Faruque
Keyword(s):  
Secondary Data ◽  
Modern Technology ◽  
Primary Objective ◽  
Economic Conditions ◽  
Primary Data ◽  
Survey Method ◽  
Negative Effects ◽  
The People ◽  
Before And After ◽  
The Government

In 2017, the death toll from floods sweeping in northern areas of Bangladesh has climbed above 150. In Dinajpur, Rangpur, Lalmonirhat, Kurigram and Thakurgaon more than 57.18 lakh people have been affected by flood and 6.11 lakh hectares of land damaged by floods in 32 districts Flood is an important natural disaster that deeply destroys the infrastructure and socio-economic conditions of the area. After the flood, the flood victims are feeling very unlucky. Their crops are totally destroyed. They are uncertain about their future. They do not know what would be happened in tomorrow. This study is conducted to find out the real situations of the flood victims of the said areas. The primary objective of this study is to provide a review of the socio-economic conditions of flood-affected people of northern districts in Bangladesh. To develop the paper, primary as well as secondary data is used. The quantitative, as well as qualitative analysis, is conducted for the study. Primary data is collected through a set of well-structured questionnaires. To collect the primary data, a personal survey method is used. Computerized modern technology is applied in the coding, tabulating, and processing of data. The victims are asked for their perceptions of life. It reveals that no victim is extremely pleased with their life before and after the flood, and 35% of victims were pleased before the flood, but after the flood, that rate is reduced to 8%. On the other hand, 5% of victims were extremely displeased, but after the flood that is increased to 17%. Floods have huge consequences on people, economics, and the environment. Flooding of regions used for socioeconomic activities produces a variety of negative effects. The government has various programs for food, housing, medical, and education but that is not enough. It is very little than the affected people. Providing adequate support for flood-affected people and preventing floodwaters can save the people of the river basin. It is also revealed that, by solving some problems locally, some nationally, and some internationally, it is possible to fill the lives of flood-affected people with laughter and joy.

scholarly journals Analisis Determinan Terjadinya Fraud Di Pemerintahan

2021 ◽  
Vol 4 (2) ◽  
pp. 123
Author(s):  
Syaipul Rokhim ◽  
I Made Laut Mertha Jaya
Keyword(s):  
Leadership Style ◽  
Internal Control ◽  
Structural Equation ◽  
Sampling Technique ◽  
Equation Modeling ◽  
Self Awareness ◽  
Government Sector ◽  
Organizational Ethical Culture ◽  
The Government ◽  
Positive Effect

The 2018 Corruption Perception Index (CPI) data states that Indonesia is in 89th position out of 180 other countries. The purpose of this study is to determine the factors of fraud in the government sector. This study used a sample of 150 employees of government agencies in Indramayu Regency. Data collection by using a questionnaire. The sampling technique uses convenience sampling. Analysis of the data using Structural Equation Modeling (SEM) with smartPLS. The results of the study found that leadership style, effectiveness of internal control, suitability of compensation, organizational ethical culture and law enforcement had no effect on the existence of fraud in the Indramayu Regency Government. Meanwhile, organizational commitment has been shown to have a positive effect on fraud in the Indramayu Regency Government. This study provides a new argument where hard work is needed to eradicate fraud in the government environment. It takes cooperation, commitment, and self-awareness from all elements of society so that fraud can be suppressed.

scholarly journals Good Governance Memediasi Hubungan Pengelolaan Keuangan Daerah dan Sistem Pengendalian Intern Pemerintah terhadap Kinerja Instansi Pemerintah (Studi Empiris OPD Kabupaten Solok)

2019 ◽  
Vol 14 (1) ◽  
pp. 9-24
Author(s):  
Nur Azlina
Keyword(s):  
Control Systems ◽  
Internal Control ◽  
Financial Management ◽  
Good Governance ◽  
Sampling Technique ◽  
Primary Data ◽  
Survey Method ◽  
Government Agencies ◽  
Relationship Of ◽  
The Relationship

This study aims to examine and analyze the relationship of regional financial management and internal control systems of government with the performance of government agencies mediated by good governance. The dependent variable used is the performance of government agencies, the independent variable used is regional financial management and government internal control systems and one mediating variable in the form of good governance. The population in this study is the Solok District Organization of 26 OPDs. The sampling technique used in this study is saturated sampling with 76 respondents. This study  uses primary data. Data collection techniques based on survey method by providing a set of questionnaires to respondents.Path analyisis is used to test the hyphotesis.

scholarly journals PENGARUH KOMPETENSI, KOMITMEN ORGANISASI, PARTISIPASI MASYARAKAT, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP AKUNTABILITAS PENGELOLAAN DANA KAMPUNG DIKOTA JAYAPURA

2021 ◽  
Vol 5 (3) ◽  
Author(s):  
Cornelia Desiana Matani ◽  
Linda Hutajulu
Keyword(s):  
Control System ◽  
Organizational Commitment ◽  
Community Participation ◽  
Internal Control ◽  
Primary Data ◽  
Survey Method ◽  
Analysis Tool ◽  
Fund Management ◽  
Internal Control System ◽  
The Government

The objective of this paper is to empirically test the determinants of accountability of village fund management in Jayapura municipality. The factors comprise of the competence of village officials, organizational commitment, community participation and internal control system.This research is a quantitative study using a survey method. Primary data were collected using a questionnaire distributed to village officials and community respondents in 14 villages in Jayapura municipality. The village apparatus consists of the Head, Secretary, Treasurer, Head of Affairs, village boards, and the communities. The analysis tool used is Warp PLS 6.0.The research results showed that the competence of village officials, community participation and the internal control system have significant effects on the accountability of village fund management. Organizational Commitment variable has no significant effect. The contribution of this research is that the competence of village officials, community participation and a good internal control system can increase the accountability of village fund management in Jayapura municipality. The government needs to intervene taking the form of assistance activities related to the determinants of this accountability, so that the management of village funds can be improved at Jayapura municipality.

scholarly journals The Roles of the Government Internal Control System to Minimize Corruption Through the Fraud Star

2021 ◽  
Vol 12 (3) ◽  
pp. 407
Author(s):  
Haryono Umar ◽  
Ulfah Apriani ◽  
Rahima Br. Purba
Keyword(s):  
Control System ◽  
Internal Control ◽  
Negative Influence ◽  
Positive Influence ◽  
The Supreme Court ◽  
Internal Control System ◽  
The Republic ◽  
The Government ◽  
Government Body ◽  
Positive Effect

The research discussed a pressure, opportunity, as well as rationalization have a positive effect on corruption. However, the system does not weaken the positive influence of opportunity, rationalization, and ability on corruption neither does the internal control strengthen the negative influence of integrity on corruption. Therefore, SPIP in the Supreme Court of the Republic of Indonesia must be able to adapt to the COSO theory since the Court is a government body that is specifically characterized as a law enforcing authority to decide a case in court.

scholarly journals The Key Determinants of Behavioural Intention Towards Mobile Banking Adoption

2019 ◽  
Vol 8 (10) ◽  
pp. 1124-1130
Keyword(s):  
Digital Literacy ◽  
Target Population ◽  
Negative Influence ◽  
Primary Objective ◽  
Behavioural Intention ◽  
Primary Data ◽  
Survey Method ◽  
Mobile Banking ◽  
The Government ◽  
Chennai City

This research was conducted to understand the customer behaviour in mobile banking usage intention and adoption with the primary objective to explore the factors determining the behavioural intention of mobile banking adoption practices among the bank customers in the study area. The empirical research design was adopted by employing survey method to collect responses from target population through convenient non-probability sampling method. The primary data collected were subjected to analysis using SPSS Version 17.0 and the statistical tools such as, percentage analysis, descriptive statistics, Independent sample t test, Analysis of Variance and multiple regression analysis. The empirical evidences reveal that Performance Expectancy, Effort Expectancy, Habit and Trust are significant and positively influencing the Behavioural Intention of the Mobile Banking whereas, Hedonic Motivation has significant and negative influence on Behavioural Intention of the Mobile Banking. This study concluded that banks should advertise and promote mobile banking through handsets and live demonstration counters at selected branches manned by a dedicated staff to adopt various promotional activities for enhancement in digital literacy and financial inclusion with other government schemes. Banks must extensively engage in the promotion of all Digital based initiatives launched by the Government of India and engage its customers to install banking Apps like BHIM, PhonePe, Payment Banks, etc. to facility effortless banking on their own palms. This research paper aims in exploring various insights related to behavioural intention towards the adoption of mobile banking especially among youth in the Chennai city and Hyderabad city. This study also aims to explore the key determinants of mobile banking adoption among customers of public and private sector bank customers

scholarly journals Human Resource Performances of The Plantation and Workshop Divisions in The Tractor Readiness Service For The Operation of Sugarcane Plantation at PT Sweet Indo Lampung

Agro Ekonomi ◽  
2017 ◽  
Vol 28 (2) ◽  
pp. 272
Author(s):  
Olivia Esteevani Wibisono ◽  
Lestari Rahayu Waluyati ◽  
Dwidjono Hadi Darwanto
Keyword(s):  
Human Resource ◽  
Negative Influence ◽  
Positive Influence ◽  
Spare Parts ◽  
Primary Data ◽  
Survey Method ◽  
Linear Regression Models ◽  
Analysis Measurement ◽  
Relevant Variables ◽  
Work Relationship

The aims of this paper are to investigate the human resource performances at the workshop division in fixing damage tractors and to determine factors influencing their performances, and also to analyze the human resource performances on the plantation division in operating tractors to support the operation of sugarcane plantation. The survey method was conducted to collect primary data from the plantation and workshop divisions employees of PT Sweet Indo Lampung (PT SIL). Likert scale was applied to measure and determine variables of human resource performance and other relevant variables. Multiple linear regression models were used for the analysis measurement of human resources performances. The results show that human resource performances in the workshop and plantation divisions to operate tractors are in good category, but it still has to be improved. This includes the timelines to finish the work, obedience and loyalty of the employees, work planning and ability to manage the work. The factors that have positive influence on human resource performances are compensation, work environment, work relationship, and employee potential. The factor that has negative influence is expectation in developing performance. The longer time needed to repair the tractors was caused by the spare parts stock, number of mechanics that can handle the tractor, the workers skill and teamwork. Factors that cause damage on tractors are lack of maintenance, sloping area in sugar cane plantation, and lack of operators skill.

scholarly journals Pengaruh Pengendalian Internal, Kesesuaian Kompensasi, Dan Moralitas Individu Terhadap Kecenderungan Kecurangan Akuntansi

2019 ◽  
Vol 1 (3) ◽  
pp. 942-958
Author(s):  
Novrita Aulia Rahmi ◽  
Nayang Helmayunita
Keyword(s):  
Internal Control ◽  
Negative Influence ◽  
Positive Influence ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Accounting Fraud ◽  
Regression Methods

This study aims to prove empirically about: the influence of internal control, compensation compatibility and individual morality on accounting fraud tendency. Data for this study was obtained from samples of 26 SKPD Solok Regency. Collecting data in this study are primary data obtained from questionnaires distributed directly to the respondents. Total respondents which is used in this research are 78 respondents (100%). The analyzing method used in this research is Double Regression methods using SPSS (Statistical Product and Service Solution) version 24. Result of the study indicates that internal control negative influence to accounting fraud tendency. Compensation compatibility and individual morality positive influence to accounting fraud tendency. The coefficient of determination in this study was 76,6%, while 23,4% is influenced by other variables.

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