E-Procurement sebagai Upaya Pencegahan Fraud terhadap Pengadaan Barang dan Jasa di Unit Layanan Pengadaan Provinsi Sumatera Utara

This study aims to analyze the influence of E-procurement, internal control system and religiosity on the prevention of fraud procurement of goods and services in the Procurement Service Unit (ULP) of Goods and Services of North Sumatra Province. This study uses quantifiable method with primary data source obtained in its entirety from the spread of 124 research questionnaires on all employees working in ULP North Sumatra Province. Data analysis in this study using Structural Equation Modelling (SEM) analysis using Partial Least Square (PLS). The results prove that variable e-procerement is proven to have a positive impact on the prevention of fraud procurement of goods and services. Variable relegiusity is proven to have a positive impact on the prevention of fraud procurement of goods and services. Variable internal control system is proven to have a positive impact on the prevention of fraud procurement of goods and services.

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

International Journal of Social Science and Business ◽

10.23887/ijssb.v5i2.33623 ◽

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.

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ANALISIS PENGARUH MANAJEMEN ASET, SISTEM PENGENDALIAN INTERNAL PEMERINTAH DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP PENDAPATAN DENGAN OPTIMALISASI ASET IDLE SEBAGAI VARIABEL INTERVENING

BISMA ◽

10.19184/bisma.v12i1.7610 ◽

2018 ◽

Vol 12 (1) ◽

pp. 131

Author(s):

Aan Kurniyanta ◽

Ahmad Roziq ◽

Raden Andi Sularso

Keyword(s):

Control System ◽

Human Resource ◽

Internal Control ◽

Asset Management ◽

Descriptive Analysis ◽

Partial Least Square ◽

Least Square ◽

Primary Data ◽

Internal Control System ◽

The Right

Abstract: This study aims to analyze the effect of asset management, government internal control system, and human resource competency on the revenue with idle asset optimization as the intervening variable, in the Office of State Assets and Auction Service, Jember. This study also aims to determine the best strategy for the state assets management, especially the idle asset, to increase national revenue. This is an explanatory research with applying mixed method approach using embedded concurrent model. The primary data were analyzed using Partial Least Square and descriptive analysis. The sample consists of 43 respondents collected using purposive sampling method. The results show that asset management, government internal control system, and human resource competency have no significant effects on idle asset optimization. Asset management and idle asset optimization have no significant effects on revenue, while government internal control system has a negative and significant effect on the revenue. Human resource competency has a positive and significant effect on the revenue. The results of qualitative descriptive analysis conclude that many working units did not optimally manage the asset utilization. Therefore, the right policy strategy is needed to improve idle asset optimization. Keywords: Asset Management, Government Internal Control System, Human Resource Competency, Idle Assets Optimization, and Revenue.

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Pengaruh Kesesuaian Kompensasi, Sistem Pengendalian Internal, Pemanfaatan Teknologi Informasi Dan Kompetensi Dengan Budaya Etis Organisasi Sebagai Variabel Moderating Terhadap Fraud (Studi Empiris Pada Organisasi Perangkat Daerah Pemerintah Kota Jayapura)

JURNAL AKUNTANSI DAN KEUANGAN DAERAH ◽

10.52062/jakd.v15i2.1628 ◽

2020 ◽

Vol 15 (2) ◽

pp. 98-110

Author(s):

Muhammad Djatmiko ◽

Meinarni Asnawi ◽

Rudiawie Larasati

Keyword(s):

Information Technology ◽

Control System ◽

Internal Control ◽

Partial Least Square ◽

Least Square ◽

Equivalent Model ◽

Primary Data ◽

Ethical Culture ◽

Internal Control System ◽

The City

Abstract This research aims to provide empirical evidence to examine the effect of the suitability of compensation, internal control systems, the use of information technology and competence with organizational ethical culture as a moderating variable on fraud in the Local Government Organizations of the City of Jayapura. This study uses primary data obtained by distributing questionnaires manually despite the covid-19 outbreak in Indonesia and globally to 70 respondents with a population of employees in the Regional Government Organization of the City of Jayapura. The data analysis method used is the Structure Equivalent Model (SEM) approach with a Partial Least Square sampling method, namely the sampling technique used to obtain samples with a rolling process from one respondent to another. The results of this study show that the suitability of compensation, the use of information technology and competence does not affect fraud. The internal control system has a negative effect on fraud. Then the ethical culture of the organization does not moderate the suitability of compensation, the use of information technology for financial space, and then the ethical culture of the organization weakens the internal control system and competence against fraud. Keywords: Fraud; Compensation Suitability; Internal Control System; Utilization of Information Technology and Competence. Abstrak Penelitian ini bertujuan untuk memberikan bukti empiris menguji pengaruh kesesuaian kompensasi, sistem pengendalian internal, pemanfaatan teknologi informasi dan kompetensi sebagai dengan budaya etis organisasi sebagai variabel moderating terhadap Fraud pada Organisasi Perangkat Daerah Pemerintah Kota jayapura. Penelitian ini menggunakan data primer yang diperoleh dengan menyebarkan kuesioner secara manual meskipun adanya wabah covid-19 di Indonesia dan global kepada 70 responden dengan populasi pegawai di Organisasi Perangkat Daerah Pemerintah Kota Jayapura. Metode analisis data yang digunakan adalah dengan pendekatan Structure Equatuin Model (SEM) dengan medote Partial Least Square sampling yaitu teknik sampel yang digunakan untuk memperoleh sampel dengan adanya proses bergulir dari satu responden ke responden lainnya. Hasil penelitian ini adalah kesesuaian kompensasi, pemanfaatan teknologi informasi dan kompetensi tidak berpengaruh terhadap kecurangan (fraud). Sistem pengendalian internal berpengaruh negatif terhadap kecurangan (fraud). Kemudian budaya etis organisasi tidak memoderasi antara kesesuaian kompensasi, pemanfaatan teknologi informasi terhadap kecruangan dan berikutnya budaya etis organisasi memperlemah antara sistem pengendalian internal dan kompetensi terhadap kecurangan (fraud) Kata Kunci : Fraud; Kesesuaian Kompensasi; Sistem Pengendalian Internal; Pemanfaatan Teknologi Informasi dan Kompetensi.

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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

Jurnal Sains Sosio Humaniora ◽

10.22437/jssh.v5i1.13977 ◽

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.

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Analysis of Natural Resources and Environment, Politico-Economic Conditions and their influences on Tourist Behavioural Intentions in Hunza: Mediating effect of Tourist Satisfaction

Journal of Applied Economics and Business Studies ◽

10.34260/jaebs.443 ◽

2020 ◽

Vol 4 (4) ◽

pp. 55-74

Author(s):

Faqeer Muhammad ◽

Kifayat Ullah ◽

Rehmat Karim

Keyword(s):

Natural Resources ◽

Structural Equation ◽

Positive Impact ◽

Partial Least Square ◽

Least Square ◽

Mediating Effect ◽

Economic Conditions ◽

Primary Data ◽

Equation Modeling ◽

Tourist Satisfaction

This study aims to explore the influence of Natural Resources and Environment (NRE), Politico-Economic Conditions (PEC) on Tourist Behavioral Intension (TBI) in Hunza, Pakistan. The study further investigates the mediating role of Tourist Satisfaction (TS) on the given variables. Partial Least Square Structural Equation Modeling (PLS-SEM) technique has been applied to conceptualize the research frame and to test the proposed hypotheses. Primary data was collected by using convenient sampling technique for analysis from 220 tourists who visited tourism nucleus sites of Hunza. The finding of the study reveals that Natural resources and Environment, Politico-and Economic Conditions have a significant positive impact on Tourist’s Behavioral Intensions. Moreover, Tourist’s Satisfaction partially mediates the positive relationships among Natural Resources and Environment, Political & Economic Conditions and Tourist’s Behavioral Intensions. The findings of the study extend the understanding that presence of natural resources along with healthy environment and stable political & economic conditions of a destination are the key determinants for sustainable tourism development.

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The Influence of CSR Practices on Lebanese Banking Performance: The Mediating Effects of Customers’ Expectations

Sustainability ◽

10.3390/su14010268 ◽

2021 ◽

Vol 14 (1) ◽

pp. 268

Author(s):

Zeina Hassanein ◽

Mehmet Yeşiltaş

Keyword(s):

Structural Equation ◽

Positive Impact ◽

Partial Least Square ◽

Least Square ◽

Primary Data ◽

Mediating Effects ◽

Customer Expectations ◽

Equation Modelling ◽

Corporate Social ◽

The Impact

Corporate social responsibility (CSR) issues in developing markets have acquired a lot of attention. Organisations around the globe apply a diversified set of technologies to approaching customer expectations through banking performance. This study examines the impact of CSR on Lebanese banking performance. Primary data from questionnaires were used. A total of 1000 observations were collected using a 5-point Likert scale method adopted to formulate the items. The questionnaire was tested to assess its trustworthiness regarding data collection. Partial least square structural equation modelling (PLS-SEM) was used to test the hypothesis. The overall results demonstrated the significance of CSR in terms of meeting customers’ expectations and maintaining banking performance. All CSR dimensions demonstrated a positive impact on customer expectations and Lebanese banking performance. Moreover, customer expectations proved to be a mediator between CSR and banking performance, although there was partial mediation between CSR and banking performance.

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THE INFLUENCE OF COMPENSATION SUITABILITY AND INTERNAL CONTROL SYSTEM TO FRAUDWITH MORALITY AS MODERATING VARIABLE

JURNAL AKUNTANSI BERKELANJUTAN INDONESIA ◽

10.32493/jabi.v1i1.y2018.p226-235 ◽

2018 ◽

Vol 1 (1) ◽

pp. 226

Author(s):

Junaidi Junaidi ◽

Maulidani Ubaidillah

Keyword(s):

Control System ◽

Control Systems ◽

Internal Control ◽

Small Sample ◽

Partial Least Square ◽

Least Square ◽

Government Organizations ◽

Internal Control System ◽

Negative Effect ◽

Sample Testing

This study aims to observe the effect of compensation suitability and internal control system on fraud. Testing is done directly and indirectly. Indirect influence is made through moderating variable of morality as a moderator of the influence of compensation suitability and internal control system on fraud. Data obtained by purposive sampling. As many as 79 processed data were obtained through the distribution of questionnaires to stakeholders in local government organizations in Pemekasan District of East Java. The parametric test fails because the residual data is not normally distributed even though the outliers’data has been removedfrom the observation. The test was performed using partial least square due to the small sample. Testing the hypothesis proves that the three variables have a significant negative effect on fraud. This confirms the importance of internal control system and compensation suitability as a means of anticipating fraud. Conversely, moderating variable of expected morality may reinforce the nonlinear influence of compensatory suitability and internal control systems not significantly explain fraud.

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Evaluation of Internal Control System in Efforts to Prevent Accounting Fraud with Internal Audit as Moderating Variable

International Journal of Advances in Social and Economics ◽

10.33122/ijase.v1i5.137 ◽

2019 ◽

Vol 1 (5) ◽

Author(s):

Ni Luh Putu Mita Miati ◽

I Nyoman Sutapa

Keyword(s):

Control System ◽

Internal Control ◽

Sampling Method ◽

Internal Audit ◽

Partial Least Square ◽

Least Square ◽

Accounting Fraud ◽

Internal Control System ◽

The Village ◽

The Relationship

The Lembaga Perkreditan Desa (LPD) in BALI serves as a container of wealth belonging to the village and the village in the form of money or other securities; and as a village-owned financial entity directed at increased efforts The village and support the development of the village. However, there are some cases of fraud/fraud that occurs in the LPD in Bali that have affected the losses especially on the village. Some researchers have conducted research on the likelihood of Fraud Accounting But there are still inconsistent results, researchers will examine the relationship between the internal control system, the tendency to fraud accounting with internal audit as a moderate variable, and give an overview of internal control system in the LPD in Bali province. This Study used LPD samples in the still active province of Bali. Muse a random sampling method based on the Cluster of 1.283 LPD and data analysis using Partial Least Square (PLS). The results obtained are the system Internal control of the LPD in BALI does not affect the likelihood of fraud accounting and internal audit on the LPD in BALI is unable to moderate the influence of internal control system to fraud accounting tendencies.

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THE INFLUENCE OF COMPENSATION SUITABILITY AND INTERNAL CONTROL SYSTEM TO FRAUDWITH MORALITY AS MODERATING VARIABLE

JURNAL AKUNTANSI BERKELANJUTAN INDONESIA ◽

10.32493/jabi.v1i2.y2018.p214-225 ◽

2018 ◽

Vol 1 (2) ◽

pp. 214

Author(s):

Junaidi Junaidi ◽

Maulidani Ubaidillah

Keyword(s):

Control System ◽

Control Systems ◽

Internal Control ◽

Small Sample ◽

Partial Least Square ◽

Least Square ◽

Government Organizations ◽

Internal Control System ◽

Negative Effect ◽

Sample Testing

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Internal Control Capabilities with Menyama Braya Concept as An Effort To Saving Bad Loans in Bumdes

International Journal of Social Science and Business ◽

10.23887/ijssb.v4i3.28288 ◽

2020 ◽

Vol 4 (3) ◽

pp. 437

Author(s):

Ni Luh De Erik Trisnawati ◽

Ni Made Rianita ◽

Riana Dewi Kartika

Keyword(s):

Control System ◽

Control Systems ◽

Internal Control ◽

Partial Least Square ◽

Least Square ◽

P Values ◽

Internal Control System ◽

Research Population ◽

Bad Loans ◽

The Relationship

Bad credit must still be saved to reduce the amount of losses and keep BUMDes afloat. The purpose of this research is to analyze the internal control capabilities with local wisdom of menyama braya as a bad loans saving effort. The research population is all bumdes active in Buleleng Regency. The sampling in this study used random sampling techniques so that 92 observational data were obtained. The data analysis technique used in this study is sem component based analysis method, Partial Least Square (PLS). Based on the results of the coefficient path, the influence of the internal control system on the bad credit saving strategy is significant which is shown with a value of T statistics of “1.96” which is 2,890 or p-values is significant < 0.05. Cultural Moderation between the relationship of the internal control system to the bad credit saving strategy shows a static T value of 2,637 greater than 1.96 with a p-values value of <0.05). The results showed that internal control systems had a positive effect on bad loans saving strategies. And the culture of menyama braya moderates the relationship between internal control systems and bad credit saving strategies. BUMDes who are obedient in their internal control system, then based on acting using the concept of menyama braya culture, turned out to be an effective force in the efforts to save bad loans that occurred.

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