Determinant of Fraud and Unethical Behavior as Intervening Variable on Local Government in Indonesia

Among all sectors, the government sector is in second place by the number of frauds. According to the Global Corruption Barometer (2020), Indonesia ranks third in terms of corruption among Asian countries. The purpose of this study is to determine the factors influencing fraud with unethical behavior as intervening variable on local government in Indonesia. Palembang City was included in 14 cities that contributed State Civil Apparatus involved fraud case in Indonesia. Therefore the sample in this study was 165 State Civil Apparatus with a minimum position as financial management staff from 33 Palembang City Government Offices. Data for the study were collected by online questionnaire. For data processing and analysis the author used Smart PLS – software with graphical user interface for variance-based structural equation modeling using the partial least squares path modeling method. The study results show that internal control, compensation suitability, moral reasoning and religiosity had an effect on fraud with unethical behavior as an intervening variable. Internal control is very important to provide protection for agencies against human weakness and to minimize the possibility of errors and actions that are not in accordance with the rules. Proportional compensation can lead to satisfaction with the commission received. Thus, it reduces unethical behavior. An individual's moral reasoning is one of the factors leading to ethical and unethical behavior. Individuals who have a better moral understanding will obey all applicable rules and policies so as to avoid unethical behavior. The level of a person's religiosity can determine a person's behavior because individuals who have a high level of religiosity will obey the values or rules that have been established by their religion. Individuals who have better religious values will find it easier to avoid and overcome fraud.

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Women’s Financial Literacy: Perceived Financial Knowledge and Its Impact on Money Management

Economics and Finance in Indonesia ◽

10.47291/efi.v67i1.720 ◽

2021 ◽

Vol 67 (1) ◽

pp. 63

Author(s):

Vincent Gunawan ◽

Vera Intanie Dewi ◽

Triyana Iskandarsyah ◽

Irsanti Hasyim

Keyword(s):

Financial Literacy ◽

Financial Management ◽

Financial Stability ◽

Structural Equation ◽

Financial Knowledge ◽

Shopping Behavior ◽

Equation Modeling ◽

Online Questionnaire ◽

Management Behavior ◽

Study Results

This paper presents an empirical study on women’s financial literacy in a developing country, Indonesia. Financial literacy in developing countries, especially for women, needs to be improved. Traditionally, women have an important role in managing family finances. Their ability to conduct good financial management can help their family’s financial stability and improve its welfare. If women do not have adequate capacity to manage the family’s finances, the family’s economic health can be at risk. Having financial literacy is important as it provides financial resilience at times of uncertainty. This explanatory research uses a sample comprising 100 women living in the city of Bandung, Indonesia, who are in the Baby Boomer generation as well as in Generations X, Y, and Z. The data were collected through an online questionnaire and analyzed using partial least squares structural equation modeling (PLS-SEM). The results provide evidence that perceived financial knowledge has a significant effect on financial management behavior in the dimensions of savings behavior, shopping behavior, long-term planning, and short-term planning. Moreover, the study results show that the respondents have a moderate level of financial literacy and financial management behavior.

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ONLINE PAYMENT OPTIONS AND CONSUMER TRUST: DETERMINANTS OF E-COMMERCE IN AFRICA

International Journal of Entrepreneurial Knowledge ◽

10.37335/ijek.v9i2.121 ◽

2021 ◽

Vol 9 (2) ◽

pp. 1-13

Author(s):

Mohamed Muse Hassan ◽

Geunhee Lee

Keyword(s):

Structural Equation ◽

Public Perception ◽

Developed Countries ◽

Consumer Trust ◽

Equation Modeling ◽

Least Developed Countries ◽

Online Questionnaire ◽

Online Payment ◽

Study Results ◽

The Impact

The purpose of this paper is to investigate the effect of online payment options and consumer trust on the awareness and perception of e-commerce in Africa. A five-construct model was developed and empirically tested utilizing the structural equation modeling (SEM) technique to probe answers for the variables under study. 760 professionals and college students who reside in Somalia responded to our online questionnaire, then 744 clean responses were selected after removing uncompleted answers. The study results determined that the availability of locally popular payment options such as mobile payment in Africa affects the level of awareness and public perception towards e-commerce. Moreover, the current global online payment options overlook the local technologies popular in Africa. Also, consumer trust was found to be a good determinant of the awareness and perception of e-commerce in the Least Developed Countries (LDCs). This paper finds that including more payment options would make a difference in Africa. It also shows that low consumer trust could be solved if consumers are given assurances for their online financial transactions. This paper contributes to the existing literature proving that various online payment options and consumer trust can be strong determinants of e-commerce, even in LDCs such as Somalia. Also, it added a new value to the current understanding of the impact of both awareness and perception of e-commerce on the propensity for online shopping by finding contradictory results in our research context.

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Motivasi, Kepuasan Kerja, Komitmen Pegawai Akuntansi dan Kualitas Laporan Keuangan Pemerintah Daerah pada Pemerintah Kota Depok

Jurnal Riset Akuntansi & Perpajakan (JRAP) ◽

10.35838/jrap.2014.001.02.15 ◽

2014 ◽

Vol 1 (02) ◽

pp. 187-199

Author(s):

Baja Lodhrakentjana ◽

Elvira Luthan

Keyword(s):

Job Satisfaction ◽

Financial Management ◽

Local Governments ◽

Structural Equation ◽

Central Government ◽

Good Governance ◽

Financial Statements ◽

City Government ◽

Equation Modeling

ABSTRACT Public demand for good governance is increasing. This encouraged the central government and local governments to implement the public accountability. One indicator of the performance of local governments in the field of financial management indicated on the output of the quality of the financial statements are realized by the opinion of local government financial statements based on the audit by the Supreme Audit Agency (BPK). This study aimed to examine the effect of motivation, job satisfaction and commitment to quality financial statements regional governments made by employees who handle accounting on regional work units and the Regional Finance Management Unit (SKPD and SKPKD) Depok city government. Data analysis was performed using Structural Equation Modeling (SEM) with aid Linear Structural Relations (Lisrel). The results show that the motivation, job satisfaction and commitment is positively related and significant effect on the quality of financial reporting. ABSTRAK Tuntutan masyarakat terhadap pengelolaan pemerintahan yang baik semakin meningkat. Hal ini mendorong pemerintah pusat dan pemerintah daerah untuk menerapkan akuntabilitas publik. Salah satu indikator kinerja pemerintah daerah di bidang pengelolaan keuangan ditunjukkan dari keluaran berupa kualitas laporan keuangan yang diwujudkan oleh opini laporan keuangan pemerintah daerah berdasarkan audit oleh Badan Pemeriksa Keuangan (BPK). Penelitian ini bertujuan untuk menguji pengaruh motivasi, kepuasan kerja dan komitmen terhadap kualitas laporan keuangan pemerintah derah yang dibuat oleh pegawai yang menangani akuntansi pada Satuan Kerja Perangkat Daerah dan Satuan Kerja Pengelola Keuangan Daerah (SKPD dan SKPKD) pemerintah kota Depok. Analisis data dilakukan dengan menggunakan Structural Equation Modelling (SEM) dengan bantuan Linear Structural Relation (Lisrel). Hasil pengujian menunjukkan bahwa motivasi, kepuasan kerja dan komitmen berhubungan positif dan berpengaruh signifikan terhadap kualitas laporan keuangan. JEL Classification: H53

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DETERMINAN EFEKTIVITAS PENGELOLAAN KEUANGAN BADAN LAYANAN UMUM DAERAH (BLUD): DIMODERASI SISTEM PENGENDALIAN INTERNN PEMERINTAH

Current: Jurnal Kajian Akuntansi dan Bisnis Terkini ◽

10.31258/jc.1.2.266-286 ◽

2020 ◽

Vol 1 (2) ◽

pp. 266-286

Author(s):

Mita Sandria ◽

Restu Agusti ◽

Adhitya Agri Putra

Keyword(s):

Information Technology ◽

Human Resource ◽

Public Service ◽

Internal Control ◽

Financial Management ◽

Structural Equation ◽

Primary Data ◽

Equation Modeling ◽

Significance Level ◽

Public Service Agencies

This study aims to determine the effect of the use of information technology, human resource competency, and functional oversight of the effectiveness of financial management of local public service agencies with the government's internal control system as a moderating variable. The data used in this study are primary data with questionnaires as instruments. The number of samples in this study were 112. However, only 92 (82,14%) respondents returned the questionnaire and could be processed. Data in this study were analyzed using the Structural Equation Modeling (SEM) model. Testing the hypothesis in this study using a significance level of 5% (0.05). The results of this study indicate that the use of information technology, human resource competencies, and functional oversight effect on the effectiveness of financial management of regional public service bodies and internal control systems can moderate the relationship of the use of information technology, human resource competencies, and functional oversight of the effectiveness of financial management bodies regional public services.

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Motivasi, Kepuasan Kerja, Komitmen Pegawai Akuntansi dan Kualitas Laporan Keuangan Pemerintah Daerah pada Pemerintah Kota Depok

Jurnal Riset Akuntansi & Perpajakan (JRAP) ◽

10.35838/jrap.v1i02.77 ◽

2014 ◽

Vol 1 (02) ◽

pp. 187-199

Author(s):

Baja Lodhrakentjana ◽

Elvira Luthan

Keyword(s):

Job Satisfaction ◽

Financial Management ◽

Local Governments ◽

Structural Equation ◽

Central Government ◽

Good Governance ◽

Financial Statements ◽

City Government ◽

Equation Modeling

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Performance Measurement in Local Government: Institutional Factors

Journal of Education and Vocational Research ◽

10.22610/jsds.v12i2(s).3208 ◽

2021 ◽

Vol 12 (2(S)) ◽

pp. 35-44

Author(s):

Rabina Laila ◽

Ermawati

Keyword(s):

Local Government ◽

Performance Measurement ◽

Local Governments ◽

Structural Equation ◽

City Government ◽

Institutional Factors ◽

Equation Modeling ◽

Management Innovation ◽

Management Commitment ◽

The Impact

The purpose of this research is to give empirical evidence of the impact of management commitment, resources, legislative mandate, management innovation, and reward/incentive on performance measurement. This research data was collected through a Google Form, in which 64 questionnaires were sent to the Head of the Planning Subdivision and their staff in each of the Regional Apparatus Organizations in the South Tangerang City Government. With the technique used, census sampling, this study took a quantitative approach employing non-probability sampling. Structural Equation Modeling (SEM) using PLS version 3.0 was used to evaluate the data. Management commitment and legislative mandate have a considerable impact on performance measurement. Meanwhile, resources, management innovation, and reward/incentive do not. This study has implications for local governments in terms of describing how performance measurement is carried out based on institutional factors, as well as making recommendations for improving local government performance measurements in the future to make them more reliable, effective, and efficient.

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Determinan Akuntabilitas Pengelolaan Keuangan Daerah dengan Sistem Pengendalian Intern sebagai Variabel Moderasi

E-Jurnal Akuntansi ◽

10.24843/eja.2021.v31.i08.p01 ◽

2021 ◽

Vol 31 (8) ◽

pp. 1881

Author(s):

Sinta Anggraini ◽

Hermanto Hermanto ◽

Siti Aisyah Hidayati

Keyword(s):

Control System ◽

Organizational Commitment ◽

Local Government ◽

Internal Control ◽

Financial Management ◽

Financial Statements ◽

City Government ◽

Financial Statement ◽

Financial Accountability ◽

Internal Control System

This study aims to analyze the effect of financial statement presentation, financial statement accessibility, and commitment to financial management accountability moderated by internal control system. The population of this research is 32 OPD, 40 DPRD members, and 20 Mataram City government NGOs. The results show that the internal control system strengthens the presentation of financial statements and commitments, but weakens the accessibility to financial accountability. The implication of this research can provide input for local government to make further policies related to regional financial management. Keywords: Presentation of Financial Statements; Accessibility of Financial Statements; Organizational Commitment; Accountability of Regional Financial Management; Internal Control System.

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The Effect of Internal Control on the Financial Performance of the North Gorontalo Regency Government

Iapa Proceedings Conference ◽

10.30589/proceedings.2021.515 ◽

2021 ◽

pp. 60

Author(s):

Yanti Aneta ◽

Abdul Wahab Podungge

Keyword(s):

Data Analysis ◽

Local Government ◽

Financial Performance ◽

Internal Control ◽

Structural Equation ◽

Discriminant Validity ◽

Partial Least Square ◽

Least Square ◽

Equation Modeling ◽

The North

This study aims to determine and describe whether there is an influence of internal supervision on the financial performance of the North Gorontalo Regency Government. Design/Methodology/Approach: The sample involved 84 respondents of local government officials from the planning division, and those in charge of activities at all regional organizations in North Gorontalo District-Indonesia. This study used an explanatory method with a quantitative approach. Furthermore, the reflective model measurement used convergent and discriminant validity. In addition, the Partial Least Square-Structural Equation Modeling (PLS-SEM) technique was used as the data analysis. The results showed that Internal Control had a positive but not significant effect on the Government's Financial Performance of North Gorontalo Regency. The results of data analysis explain that the higher the Internal Control carried out by APIP, the significant value of the influence of the North Gorontalo Regency Government's Financial Performance, on the contrary, the lower the Internal Control carried out by APIP, the lower the significant value of the influence of the North Gorontalo Regency Government's budget performance. The supervision in question is the supervision carried out internally by the local government by the Government Internal Supervisory Apparatus (APIP), and is directly responsible to the regional head of the Regent/Deputy Regent. In carrying out its functions, APIP conducts independent assessments within the organizational unit based on the relevant authority, with the aim of knowing the entire process of activities starting from planning, implementation, programs and activities, until the evaluation of audit reviews, monitoring, and other supervisory activities on the implementation of tasks. and organizational functions.

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Work Life Balance and Job Satisfaction - A Structural Equation Modeling

GIS Business ◽

10.26643/gis.v14i6.11692 ◽

2019 ◽

Vol 14 (6) ◽

pp. 156-162

Author(s):

Dr. D. Shoba ◽

Dr. G. Suganthi

Keyword(s):

Job Satisfaction ◽

Structural Equation ◽

Well Being ◽

Work Life ◽

Work Life Balance ◽

Equation Modeling ◽

Subjective Well Being ◽

Life Balance ◽

Study Results

Work-Life balance has its importance from ancient days and the concept is very old, from the day the world has been created. There was a drastic change that has occurred in the market of teachers and their personal profiles. There are tremendous changes in various families which have bartered from the ‘breadwinner’ role of traditional men to single parent families and dual earning couples. This study furnishes an insight into work life balance and job satisfaction of teachers working in School of Villupuram District. The sample comprises of 75 school teachers from Government and private schools in Villupuram District. The Study results that there is increasing mediating evidence in Work-life balance as well as Job satisfaction of teachers are not affected by the type of school in which they are working. Job satisfaction or Pleasure of life will be affected as a whole by Work life balance of an individual which is the main which can be calculated by construct of subjective well being.

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Motivating and Retaining Festival Patronage

Event Management ◽

10.3727/152599519x15506259856101 ◽

2020 ◽

Vol 24 (4) ◽

pp. 447-461

Author(s):

Michelle (Myongjee) Yoo ◽

Miranda Kitterlin-Lynch ◽

Bomin Kim

Keyword(s):

Structural Equation ◽

Customer Relationship ◽

Equation Modeling ◽

Organization And Management ◽

Customer Relationship Marketing ◽

Study Results ◽

And Behavior ◽

The Relationship ◽

Self Administered Questionnaire ◽

Theoretical Foundations

Globally, festivals and host communities face increased competition each year from one another and from the myriad of alternate entertainment options. To remain competitive, festival organizers must fully understand what keeps festival attendees coming back year after year. Festivalscape has been an emerging concept of value in this arena, and previous studies have found that festivalscape has an effect on the attendees' emotion and behavior that influences their overall perceived value of the festival. The purpose of this study is to examine the relationship between festivalscape and the attendees' motivation, satisfaction, and loyalty. A self-administered questionnaire was developed and a structural equation modeling (SEM) was employed to test the proposed hypotheses. Study results support the hypotheses, indicating the importance of using festivalscape factors for festival organization and management and effective customer relationship marketing. Further, this study provides academic contributions to theoretical foundations by confirming the effects of these factors. This study also provides practical implications for managing festivals effectively and successfully.

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