scholarly journals Effect of Training and Development, Recruitment and Selection, and Internal Control Policy on Corruption Risk

2019 ◽  
pp. 128-139
Author(s):  
Zulkefli Muhamad Hanapiyah ◽  
Salina Daud ◽  
Wan Mohammad Taufik Wan Abdullah ◽  
Zuraidah Mohd Sanusi
Keyword(s):  
State Government ◽  
Internal Control ◽  
Control Policy ◽  
Sampling Technique ◽  
Training And Development ◽  
The Body ◽  
Ethical Behaviour ◽  
Body Of Knowledge ◽  
Recruitment And Selection

The challenging world of business on corruption issues, the organization’s need to improve the rules, regulations, policies and guidelines especially in human resource practices to develop and enhance the quality of employees in terms of ethical, behaviour and moral conduct. The objective of this study is to look at the effects of training and development, recruitment and selection, and internal control policy on corruption risk. This study involves three different organizations which are the federal government, state government and statutory bodies. The respondents involved in this study are whom that have authorities in making decisions for the organization. Stratified sampling technique was used in the selection of sample. The analysis of bootstrapping for this study represents two elements which are recruitment and selection, and internal control policy are accepted with the t-value above 1.65 respectively. However, training and development is not significant. Hence, it shows that, recruitment and selection, and internal control are two important elements that are needed to be strengthened in order to improve the quality of employees in the organization, thus bringing success to the organization as a whole. Result of this study also contributed to the body of knowledge rotten apple theory.

scholarly journals Effect of Training and Development, Recruitment and Selection, and Internal Control Policy on Corruption Risk

2018 ◽  
pp. 995-1006
Author(s):  
Zulkefli Muhamad Hanapiyah ◽  
Salina Daud ◽  
Wan Mohammad Taufik Wan Abdullah ◽  
Zuraidah Mohd Sanusi
Keyword(s):  
State Government ◽  
Internal Control ◽  
Control Policy ◽  
Sampling Technique ◽  
Training And Development ◽  
The Body ◽  
Ethical Behaviour ◽  
Body Of Knowledge ◽  
Recruitment And Selection

The challenging world of business on corruption issues, the organization’s need to improve the rules, regulations, policies and guidelines especially in human resource practices to develop and enhance the quality of employees in terms of ethical, behaviour and moral conduct. The objective of this study is to look at the effects of training and development, recruitment and selection, and internal control policy on corruption risk. This study involves three different organizations which are the federal government, state government and statutory bodies. The respondents involved in this study are whom that have authorities in making decisions for the organization. Stratified sampling technique was used in the selection of sample. The analysis of bootstrapping for this study represents two elements which are recruitment and selection, and internal control policy are accepted with the t-value above 1.65 respectively. However, training and development is not significant. Hence, it shows that, recruitment and selection, and internal control are two important elements that are needed to be strengthened in order to improve the quality of employees in the organization, thus bringing success to the organization as a whole. Result of this study also contributed to the body of knowledge rotten apple theory.

Effect Technology Information On Quality Financial Statement With Internal Control As Moderating Variable

2021 ◽  
Vol 2 (1) ◽  
pp. 9-13
Author(s):  
Aris Eddy Sarwono ◽  
Asih Handayani
Keyword(s):  
Information Technology ◽  
Control System ◽  
Financial Reporting ◽  
Internal Control ◽  
Local Governments ◽  
Sampling Technique ◽  
Financial Statement ◽  
Financial Reports ◽  
Internal Control System

The problem with the low quality of financial reports in local governments is the reason this research was conducted. This research was conducted with the aim of analyzing the use of information technology on the quality of financial reports by considering the internal control system (SPI) factor. The location of this research is in the Karisidenan Surakarta area which includes 6 districts and 1 city. The population of this research is all state civil servants (ASN) in local governments who work in accounting. The sampling technique was using purposive sampling method. The results showed that the use of information technology had a positive effect on the quality of financial reporting in local governments, while the internal control system moderated the effect of the use of information technology on the quality of financial reporting in local governments.

Runaway Information Technology Projects

2010 ◽  
Vol 1 (4) ◽  
pp. 53-79 ◽  
Author(s):  
M. Keith Wright ◽  
Charles J. Capps
Keyword(s):  
State Government ◽  
Theory Development ◽  
Government Agency ◽  
The Body ◽  
Future Research ◽  
Information Technology Projects ◽  
Body Of Knowledge ◽  
Equilibrium Approach ◽  
State Government Agency

This paper presents an in-depth insider’s case study of a “runaway” information systems (IS) project in a U.S. State government agency. Because such projects are politically sensitive matters and often obscured from public view, details of how such projects operate are not well understood. This case study adds new details to the body of knowledge surrounding IS project escalation and de-escalation. The authors’ resulting project narrative details how this project went out of control for so long, raising important questions for future research in theory development for both IS project escalation and de-escalation. The paper argues that a punctuated equilibrium approach to analyzing “runaway” IS projects are a more fruitful area to explore than are “stage models.”

scholarly journals Problem-posing triggers or where do mathematics competition problems come from?

2020 ◽  
Vol 105 (3) ◽  
pp. 389-406 ◽  
Author(s):  
Igor’ Kontorovich
Keyword(s):  
Everyday Life ◽  
Elementary Mathematics ◽  
Mathematical Optimization ◽  
The Body ◽  
Problem Posing ◽  
School Students ◽  
Body Of Knowledge ◽  
Educational Literature ◽  
Life Tasks

AbstractSpurred by Kilpatrick’s (1987) “Where do good problems come from?”, this study explores problem-posing triggers of experienced problem posers for mathematics competitions. Triggers are conceived as instances of noticing, where an impulse draws a poser’s attention and “triggers off” a mathematical re-action, one of the outcomes of which is a creation of a problem that gets accepted to some mathematics competition. The data were collected from 26 problem posers residing in nine countries, and who had experience in creating problems for national, regional, and international competitions. Three types of triggers emerged from the analysis: (i) Instances where the participants extracted mathematical phenomena from activities that are replete with modern elementary mathematics. These triggers were described in emotionally loaded terms that resonated with appreciation, surprise, challenge, and feeling of innovation. (ii) Cases where the participants abstracted mathematical phenomena from common everyday-life tasks in which mathematical optimization was beneficial. These situations emphasized participants’ desire to compensate for self-disappointment with an initially made decision and the value of finding a better alternative. (iii) Situations where the participants were asked to pose a problem ‘here and now’. The posers were unanimous in their dislike of such situations. They elaborated on how difficult it is to pose ‘here and now’ and highlighted the low quality of the resulting problems. The findings are situated in the body of knowledge on expert problem posing and educational literature on school students and teachers.

scholarly journals Internal Control, Organizational Culture, and Quality of Information Accounting to Prevent Fraud: Case Study From Indonesia's Agriculture Industry

2020 ◽  
Vol 11 (4) ◽  
pp. 316
Author(s):  
Puji Rahayu Setyaningsih ◽  
Nengzih Nengzih
Keyword(s):  
Organizational Culture ◽  
Internal Control ◽  
Sampling Technique ◽  
Organization Culture ◽  
Structured Interviews ◽  
Quality Of Information ◽  
Descriptive Research ◽  
Agriculture Industry

This research wants to find out how far internal control, organization culture and the quality of accounting information system will help the small-medium enterprises (SMEs) to prevent fraud. by applying the case study approach in achieving its aims and objectives. This study is done by a used case study from SMEs in the agriculture industry in Lampung province, Indonesia. The data were collected through observations and semi-structured interviews with employed and managerial staff. This research applied a mixed method in collecting and analyzing data, which were document analyses and interviews. Applying more than a single method in collecting data enables the researcher to compare and to verify the information accuracy (Brewer and Hunter 2006). This method can increase the credibility and validity of the findings because the final bias will depend on one method which later can be avoided (Yin 2012). This type of research is quantitative descriptive research. The purpose of this descriptive research is to provide a descriptive, systematic, factual and accurate description of the facts, properties, and relationships between the phenomena investigated. All data that will be used in this study is sourced from the results of respondents' answers to the questionnaire given to employees at PT. XYZ as many as 70 respondents with the unit of analysis are part of Business Control, Human Capital, Finance, Marketing, and Operations. The sampling technique that uses saturated sampling, which is a sampling technique where all members of the population will be used as samples. The results of the study show that some weaknesses of the internal controls have been identified as one of the factors of fraud. The results show that Internal Control Organizational Culture and Quality of Information Accounting have a positive significant effect to prevent fraud.

Analysis Of Quality Of Life Of Dialysis Patients (Male And Female) With Kidney Disease

2020 ◽  
Vol 20 (1) ◽  
pp. 1-20
Author(s):  
Aqeel Haider ◽  
Nasreen Aslam Shah ◽  
Muhammad Shahid
Keyword(s):  
Kidney Disease ◽  
Quantitative Research ◽  
Sampling Technique ◽  
The Body ◽  
Snowball Sampling ◽  
Dialysis Patients ◽  
Sodium Potassium ◽  
Additional Water ◽  
Waste Salt

Focus of the investigation is to get some answers concerning the kidney illness and its effects on the everyday lives of the patients. Mostly patients don't think about the causes and how this illness is influencing and hauling them to finish their life step by step, so this examination will be useful to comprehend the Kidney sicknesses and financial and mental, effect of dialysis patients further to make sense of pretty much all that. Any harm which disturbs the roles of the kidneys and stops them to work normally is basically Kidney disease. Kidneys are a fist sized organ placed below the rib cage. They resemble a couple of bean formed organs in a human body and assume a significant job in managing the measure of water and synthetics (electrolytes) in the body, for example, sodium, potassium and phosphorous. In this study quantitative research method is used along with the non-probability sampling technique to collect data from the selected sample by using interview schedule and purposive and snowball sampling technique. The sample size is 250 respondents to gather the genuine information identified with this exploration from patients experiencing dialysis or kidney ailments. The Universe of this study would be the registered patients of the Liaquat National Hospital, Karachi. According to the findings dialysis really keeps the body in balance by giving it what it requires like evacuating waste, salt, and additional water from the body to cause hurt. It assists with dealing with the degree of specific synthetic substances safe in the blood like sodium, potassium and bicarbonate. It likewise controls the circulatory strain of the kidney patients.

scholarly journals Faktor-Faktor Yang Mempengaruhi Kualitas Prosedur Pengendalian Internal Dan Perannya Dalam Memoderasi Hubungan Persepsi Keadilan Organisasi Terhadap Employee Fraud

MAKSIMUM ◽  
2020 ◽  
Vol 10 (1) ◽  
pp. 85
Author(s):  
Ika Hariyanti
Keyword(s):  
Risk Management ◽  
Organizational Justice ◽  
Internal Control ◽  
Internal Audit ◽  
Sampling Technique ◽  
Management Training ◽  
Management Level ◽  
Control Procedures ◽  
Employee Fraud

This research aims to analyze the perception of organizational justice on employeefraud moderated by the quality of the internal control procedures of manufacturecompany in Semarang. The factors which affect the quality of internal controlprocedures is ethical corporate environment, risk management training, internalaudit activities, suitability compensation and power leadership. The population ofthis research is the top management level at the manufacture company in Semarang.The sampling technique is random sampling. 32 samples used in this research andOLS regression analysis with SPSS 19 version program. The results of this researchverify that quality of internal control procedures positively moderate the relationbetween perception of organizational justice and employee fraud. Ethical corporateenvironment and risk management training has a positive and not significant to thequality of internal control procedures. Internal audit activities has positive andsignificant to the quality of internal control procedures. Suitability compensationand power leadership has a negative and significant to the quality of interna controlprocedures.

scholarly journals Socioeconomic, Nutritional Profile Correlates with Morbidity Risks and Quality of Health Status among Elderly Residing at Old Age Home & Residence from Different Region of South Karnataka

2021 ◽  
Vol 11 (6) ◽  
pp. 349-355
Author(s):  
Pooja Anudhar G ◽  
Sushma B. V
Keyword(s):  
Nutritional Status ◽  
Old Age ◽  
Sampling Technique ◽  
The Elderly ◽  
The Body ◽  
Deficiency Anemia ◽  
Elderly Subjects ◽  
Randomized Sampling ◽  
Nutritional Profile

Ageing is the multidimensional process in humans with changes occurring in physical, psychological and social aspects which increase their proneness to health ailments. The associated functional impairment and physical inability will influence on their absorption and metabolism leading to the changes in nutritional status. Epidemiological study was conducted among the elderly subjects with respective to understand the quality of health in relation to the nutritional profile. Using a purposive randomized sampling technique, the elderly subjects were selected and assessed for the nutrition and health condition. The investigation comprises approximately 90 subjects of old age institutions and 90 subjects of residents from different domiciles. The study was conducted using standardized validated tools and checklist with oral interview technique and one to one interactions. Findings: In accordance with the body mass evaluation; approximately 59% elderly living at own houses were under Grade 1, Grade 2 and Grade 3 obesity in comparison to their counterpart. Medical health records indicated iron deficiency anemia among 10% of subjects. Gastritis, Diabetes, hypertension, arthritis was observed to be the major health problems. Comparatively 64% male elderly from household had oral problems and underwent for dentures. Often had three meal patterns in a day. Henceforth, there is a need to understand and address on the nutritional needs, etiology and demographic characteristics interlinked with comorbidities and health disabilities among aging population. Evidently a significant association was noticed between nutritional status on morbidities and health quality among elderly. Key words: Old age home, elderly, Ageing, nutritional profile, quality of health.

scholarly journals PENGARUH KOMPETENSI, SISTEM PENGENDALIAN INTERNAL, DAN KUALITAS PENYAJIAN LAPORAN KEUANGAN TERHADAP AKUNTABILITAS PEMERINTAH DESA

2019 ◽  
Vol 17 (1) ◽  
pp. 44-56
Author(s):  
Amanda Mutiara Sweetenia ◽  
Eka Pinditya Ayu Caesari ◽  
Arum Frida Aprillia ◽  
Anissa Hakim Purwantini
Keyword(s):  
Control System ◽  
Internal Control ◽  
Sampling Technique ◽  
Financial Statements ◽  
System Quality ◽  
Internal Control System ◽  
Local Government Budget ◽  
Survey Responses ◽  
Quality Of Presentation

This study empirically investigates the factors that influences accountability of village governments in managing the Allocation of Village Funds in terms of Competency of the village apparatus, Internal Control System, Quality of presentation of financial statements. The sampling technique used in this research is purposive sampling, which is the official of the local government budget team in each sub-district within the scope of Magelang Regency. Based on survey responses from 150 respondents, the results show that Internal Control System and the quality of presentation of financial statements affect the accountability of management of ADD in Magelang regency. Meanwhile, competency has no effects on the accountability of managing the the Allocation of Village Funds.

scholarly journals Covid 19 Outbreak and Financial Statement Quality: Evidence from Central Java

2021 ◽  
Vol 12 (2) ◽  
pp. 193
Author(s):  
Nurcahyono Nurcahyono ◽  
Fatmasari Sukesti ◽  
Alwiyah Alwiyah
Keyword(s):  
Internal Control ◽  
Environmental Uncertainty ◽  
Accounting Standards ◽  
Sampling Technique ◽  
Provincial Government ◽  
Financial Reports ◽  
Government Accounting ◽  
Central Java ◽  
The Relationship

This study aims to analyze and find empirical evidence that the Covid 19 pandemic will affect the quality of financial reports and what factors affect the quality of government financial reports. The variables used in this study are competence, compliance with government accounting standards, external pressures, environmental uncertainty, internal control systems, and the quality of financial reports. The population of this study was accounting or finance staff who served in 48 SKPDs in the Central Java Provincial Government. The sampling technique used was simple random sampling, this sampling technique was chosen because the study population was homogeneous. Analysis of research data using the WarpPLS 7.0 application as well as used for hypothesis testing. The results show that competence, compliance with government accounting standards has a positive effect on the quality of financial reports, while external pressure has no effect and environmental uncertainty has a negative effect on the quality of financial reports. Internal control is able to strengthen the relationship between competency variables and compliance variables with the quality of financial reports and weaken the relationship between internal pressure variables and environmental uncertainty variables on the quality of local government financial reports. The implication of this research is that the quality of financial reports can be achieved when the work structure has good competence, complies with government accounting standards, is able to anticipate uncertainty and applies internal controls properly.

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