scholarly journals THE EFFECT OF INTERNAL AUDIT ON FRAUD PREVENTION AT PT POS INDONESIA

2019 ◽  
Vol 1 (02) ◽  
pp. 126-135
Author(s):  
Muhtadin Mubin ◽  
Teddy Rustandy ◽  
Muhammad Arya Lokamandala ◽  
Ihsan Nasihin
Keyword(s):  
Internal Audit ◽  
Analysis Data ◽  
T Test ◽  
Survey Method ◽  
Test Results ◽  
Fraud Prevention ◽  
Continuum Analysis ◽  
Property Wealth ◽  
Method Analysis

To be able to manage and manage company assets efficient, then management requires the function or role of checking diamonds or more known as internal audit. In addition, to get company property / wealth from cheating. Fraud is something that must be prevented by the company so that it does not happen, for that role is needed internal audit in saving company assets from fraud. This research tries to Knowing the implementation of internal audits, overcoming fraud (fraud), and the role of the audit internal fraud preven/tion efforts (Fraud) at PT Pos Indonesia (Persero) Office Center of Bandung. The method used in this research is survey method. Analysis Descriptive data of research results using continuum analysis. Data analysis using contrary to Product Moment. Hypothesis testing using t test. Based on test results Obtained from the conclusion that the implementation of internal audit is good, and the conclusion cheating (fraud) is good. The results of the audit assessment coefficient values when internal with variables overcoming fraud (fraud) of 0.583, included in the category of "moderate" (0.4 - 0.599). T test results indicate that tcount> t table (4,054> 2,037) or hypothesis is accepted. With thus it can be concluded that "Internal Audit has a significant role Fraud prevention efforts (fraud) at PT Pos Indonesia (Persero) Bandung.

scholarly journals The Role of Internal Audit and Credit System in Delivering Company Profits (Case Study at PT Pegadaian (Persero) Sukabumi Branch)

2018 ◽  
Vol 10 (1) ◽  
pp. 30
Author(s):  
Asri Noer Rahmi ◽  
Taufik Usman
Keyword(s):  
Hypothesis Testing ◽  
Internal Audit ◽  
T Test ◽  
Ordinal Scale ◽  
Reliability Test ◽  
Test Results ◽  
Credit System ◽  
Normality Test ◽  
Corporate Profits

This study aims to determine the role of internal audit and the credit system in delivery corporate profits on PT. Pegadaian (Persero) Branch Sukabumi. The variables used in this study is an internal audit, system of credit, and corporate profits. The method used in this research is descriptive. The scale used is ordinal scale. The population in this study were all employees at PT. Pegadaian (Persero) Branch Sukabumi. The data used are primary data and secondary data. Data were collected and analyzed using validity and reliability test, test the classical assumption of normality test, heteroscedasticity, multicollinearity test, and autocorrelation test, simple linear regression, hypothesis testing using t-test and F, and test the coefficient of determination. Validity test results showed that all the questions for the independent variables and the dependent variable are declared invalid. Reliability test results unreliable. The result of the classical assumption of normality test showed that the role of internal audit and the system of crediting of corporate profits distributed normally. The results of hypothesis testing (t-test) showed that t = 2,187> t table = 2,052 and 10,803 t count> t table 2,052. The results of the testing of F test shows that F count = 203.867> F tables 3,354. It can be concluded that the internal audit and the system of crediting contribute significantly to the company’s earnings. Results from test determination coefficient obtained by the magnitude of the role of internal audit and the system of credit to the company’s profit amounted to 93,8%. While the remaining 6,2% are influenced by other factors.

scholarly journals The Effect of the Internal Audit Roles and Auditor Professionalism on Fraud Prevention

2021 ◽  
Vol 9 (2) ◽  
pp. 24
Author(s):  
Ela Nurlaela ◽  
Ratna Mappanyukki ◽  
Dwi Asih Surjandari
Keyword(s):  
Internal Audit ◽  
Test Results ◽  
Internal Auditor ◽  
Fraud Prevention ◽  
Internal Auditors ◽  
Independent Variables ◽  
Bank Employees ◽  
Questionnaire Method ◽  
Two Independent Variables

This research aimed to find the internal audit roles (X1) and the auditor professionalism (X2) at Fraud Prevention in NJC Bank in Kuningan Regency. Samples of this research were the NJC Bank employees. The data collection used in this research is the questionnaire method and the data processing used the SPSS program. The analysis results show that the role of the internal auditor has a significant effect on fraud prevention (H1), the auditor professionalism significantly affects fraud prevention (H2), and the test results simultaneously show that the two independent variables have a significant effect on fraud prevention. Supported the results of the implication of this analysis is to improve the roles of the internal auditors and the professionalism of auditor internal could increase fraud prevention.

Determinant of placement on the performance of the civil servant apparatus (ASN) in the mare subdistrict of bone regency

2021 ◽  
Vol 2 (1) ◽  
pp. 001-004
Author(s):  
Abdul Rahman ◽  
Muhammad Yusuf
Keyword(s):  
Employee Performance ◽  
Hypothesis Test ◽  
T Test ◽  
Survey Method ◽  
District Office ◽  
Independent Variables ◽  
Dependent Variables ◽  
The Government ◽  
The Right

The right man in the right place and the right man behind the right job. The placement of employees becomes very important to improve employee performance including ASN in the government office of Mare Subdistrict, Bone Regency. The purpose of the study is to see the influence or role of employee placement factors on the performance of ASN employees. Apakh has a significant influence. The research was conducted on a number of ASNs in the government office of Mare District of Bone Regency. The method of data collection is done by saturated survey method (census). The method of data analysis is to use a hypothesis test, which is a t-test to see the influence of independent variables, namely placement (X) on dependent variables, namely ASN performance (Y). The results of the study obtained that the placement factor had a significant effect (real) on the performance of ASN in the District Office mare Bone Regency. This is evident from the results of the t test where the placement variable (X) has a significance value (Sig.=0.001<0.05) and is also shown from a t-calculated value (4.015) greater than the value of t-table (1,667).

scholarly journals PERSEPSI TOP EXECUTIVE (SEKTOR PUBLIK DAN SWASTA) TERHADAP FUNGSI INTERNAL AUDIT

2012 ◽  
Vol 4 (1) ◽  
pp. 23 ◽  
Author(s):  
Hery .
Keyword(s):  
Public Sector ◽  
Private Sector ◽  
Internal Audit ◽  
T Test ◽  
Primary Data ◽  
Survey Method ◽  
Negative Perception ◽  
Significant Difference ◽  
Convenience Sampling ◽  
Top Executive

<p class="Style16">The Main purpose of this research is to find out: (1) on how the Top Executive give their perception against the function of internal audit, and (2) on differences, if any, between perception of public Top Executive and private Top Executive against internal audit.</p><p class="Style16">The method that is used to Collect data was based on survey method and convenience sampling. Primary data was taken from closed questionnaire, taken from 73 Top Executive, which consist of 41 Top Executive of public sector (BUMN) and 32 Top Executive of private sector. The Scale measurement using the method of Likert's scale on five points. Data then was analysed statistically (quantitative) by used Z observation and t-test to prove the truth of hypothesis .</p><p class="Style16">The result of analysis shows that any Top Executive have negative perception about internal audit and no significant difference between public Top Executive and private Top Executive about perception toward the function of internal audit, whether from aspects 'watchdog', audit tee performance, preventive, intemal consultant, or knowledge.</p><p class="Style1"><strong><em>Keywords: </em></strong><strong><em>Internal audit, perception, public &amp; private top executive</em></strong></p>

scholarly journals Analysis of Efficiency of Use of Factors Production Rice Farming Polluted and Unpolluted By Slaughterhouses Waste In Penggaron Kidul Semarang

HABITAT ◽  
2021 ◽  
Vol 32 (1) ◽  
pp. 17-25
Author(s):  
Ashilah Lubis ◽  
Bambang Setiawan ◽  
Edy Prasetyo
Keyword(s):  
Economic Efficiency ◽  
Linear Regression Analysis ◽  
Rice Production ◽  
T Test ◽  
Rice Fields ◽  
Survey Method ◽  
Land Area ◽  
Dummy Variable ◽  
Production Factors ◽  
Method Analysis

Penggaron Kidul is a village in Pedurungan that owns rice fields located around Slaughterhouse (RPH). It causes the rice fields polluted by waste and makes the rice productivity is not optimal. This research aimed to analyze the production factors that affected the amount of rice production, the use of production factors level, and the economic efficiency differences in the use of production factors in polluted and unpolluted fields. The survey method was employed in this research by interviewing the members of Dharma Tani Farmers using a questionnaire. The sampling method used was proportionate stratified random sampling used two populations with 80 people. The number of samples was 66 respondents categorized into 33 farmers (landowners of polluted fields) and 33 farmers (landowners of unpolluted fields). The data analysis conducted using a linear regression analysis method, analysis of Independent Sample T-test, and analysis of technical and economic efficiency then tested using analysis One Sample T-test. The result showed that the use of the land area, labor, and dummy variable of location significantly affected the amount of rice production while the factors of seed, fertilizer, and pesticides did not significantly affect the amount of rice production. The production factors of fertilizer and labor in polluted land had no different from unpolluted fields while the factors of seed and pesticides in polluted fields were different from unpolluted fields. Meanwhile, the production factors of seeds and pesticides in polluted fields were greater than in unpolluted fields. The use of production factors of land area, seeds, fertilizers, pesticides, and labor was technically and economically inefficient. The efficiency economic of production factors in polluted fields is different from unpolluted fields which unpolluted fields are more efficient than polluted fields.

scholarly journals IDENTIFICATION OF REPRODUCTIVE PERFORMANCE OF BALI COWS (Bos sondaicus) ARTIFICIAL INSEMINATION ACCEPTORS IN ORDER TO SUPPORT THE UPSUS SIWAB PROGRAM IN BADUNG AND TABANAN REGENCIES

2019 ◽  
Vol 22 (2) ◽  
pp. 74
Author(s):  
Suranjaya I G. ◽  
N. P. Sarini ◽  
A. Anton ◽  
A. Wiyana
Keyword(s):  
Reproductive Performance ◽  
Artificial Insemination ◽  
T Test ◽  
Gestation Period ◽  
Survey Method ◽  
Test Results ◽  
Farmer Groups ◽  
Calving Rate ◽  
Heat Data

This research was conducted in Badung and Tabanan Regencies with a survey method on bali cow farmer groupwhere the cows as artificial insemintion (AI) acceptors were in the the program of special effort on acceleration ofpregnant cattle and buffalo population (Upsus Siwab). Sampling was carried out by purposive random samplingwith 74 cows were in Badung and 61 cows were in Tabanan. Data obtained from interviews and recording fromfarmers, farmer groups and inseminator staffs. Data collected included: age of cows, age of first mated, calvingrate, service per conception, gestation period, and post partus heat. Data generated were analysed using descriptivestatistics and reproductive performance of bali cows as AI acceptors between Badung Regency and Tabanan Regencywas analysed using Two Independent Sample T Test. Results showed that the average age of cows in Badung andTabanan was 4.23 ± 2.00 years and 4.50 ± 2.90 years and the age at first mated was 1.74 ± 0.49 and 1.900.38 yearsrespectively. Calving rate of cows as AI acceptors in Badung and Tabanan Regencies were 56.75% and 40.98%respectively. Service per conception is 1.62 ± 0.39 times and 1.90 ± 0.38 times, respectively. The average of gestationperiod of cows in Badung 9.63 ± 0.52 months tended to be longer than of 9.45 ± 0.22 months in Tabanan, whereasthe post partus heat were 3.06 ± 0.94 months and 3.53 ± 1.03 months, respectively. In conclusion, the calving rate ofcows in Badung was greater than of in Tabanan and the post partus heat of AI acceptor cows in Badung was shorterthan of in Tabanan.

scholarly journals The Role of Internal Audit in Fraud Prevention and Detection

2014 ◽  
Vol 16 ◽  
pp. 489-497 ◽  
Author(s):  
Daniela Petraşcu ◽  
Alexandra Tieanu
Keyword(s):  
Internal Audit ◽  
Fraud Prevention

scholarly journals Pengaruh Kualitas Jasa terhadap Keputusan Pembelian Speedy oleh Pengusaha Warnet di Kecamatan Telanaipura Jambi

2020 ◽  
Vol 20 (2) ◽  
pp. 659
Author(s):  
Eva Setia Rini Damanik
Keyword(s):  
Service Quality ◽  
Capital Structure ◽  
Corporate Image ◽  
T Test ◽  
Survey Method ◽  
Test Results ◽  
Purchasing Decisions ◽  
F Test ◽  
Independent Variables ◽  
The Capital Structure

This study purposed to investigate the influence of service quality on purchasing decisions by employer speedy Telanaipura internet cafe in the district of Jambi. Samples in this study in the set with a survey method. Internet Cafe so set 30 as the study sample. The value of adjusted R Square is equal to 0.338 or 33.8%. This shows that the independent variables explained the dependent variable of 33.8% while the remaining 66.2% is explained by other variables not included in the model. F test showed that variables simultaneously technical, functional and corporate image significantly influence purchasing decisions. While the t test results showed that the variable corporate image significantly influence purchasing decisions, while technical and functional variables partially no significant effect on the capital structure.

scholarly journals STUDI KUALITAS PELAYANAN PADA SOSIAL MEDIA INSTAGRAM NINJA XPRESS TERHADAP PENINGKATAN CITRA PERUSAHAAN

2020 ◽  
Vol 3 (1) ◽  
pp. 96-108
Author(s):  
Aditya Krisna Putri, Yani Hendrayani, Uljanatunnisa
Keyword(s):  
Social Media ◽  
Quality Of Service ◽  
Sampling Technique ◽  
Corporate Image ◽  
T Test ◽  
Coefficient Of Determination ◽  
Survey Method ◽  
Test Results

This study discusses quality of service study in social media instagram of Ninja Xpress against improving the corporate image. The purpose of this research is to know the magnitude of the influence quality of service against improving corporate image on delivery service of Ninja Xpress. The model used in this study is a model of the formation of images. The method used is quantitative. This research using survey method by using a questionnaire. The population in this research is a followes of Ninja Xpress’s Instagram, for the sample Yamane formula using which then obtained as many as 99 of respondents. Sample withdrawal techniques used in this research is purposive sampling technique. The research results showed that test results correlation variable X (quality of service) against the variable Y (the corporate image) of 0,821. Based on the results of the calculation of the coefficient of determination of the obtained results the presence of the influence of variables X against Y variables of 67,4% it means the results of the influences is significant between variables X against Y variables. T test results in apat t calculate > t table i.e. t calculate 14,184 > 1,661 table t, then it can be inferred H0 is rejected and the Ha are received. The conclusion from research that Instagram of Ninja Xpress account must always be active in interacting with their customers and making the latest innovations in Instagram content uploads.

scholarly journals Analisis Pengaruh Service Quality, Personal Selling dan Complain Handling Melalui Satisfaction Serta Trust terhadap Customer Retention (Survei Nasabah Tabungan Bank Harda Internasional Cabang Pontianak)

2018 ◽  
Vol 7 (2) ◽  
pp. 132
Author(s):  
Nico Yudhinata Lay ◽  
Erna Listiana ◽  
Heriyadi Heriyadi
Keyword(s):  
Service Quality ◽  
Path Analysis ◽  
Significant Influence ◽  
Hypothesis Test ◽  
Personal Selling ◽  
Customer Retention ◽  
T Test ◽  
Survey Method ◽  
Test Results ◽  
Savings Bank

This study aims to determine the effects of service quality, personal selling and complain handling through satisfaction and trust on customer retention on the customer of Harda International Savings Bank, in Pontianak branch. The sample of this study consisted of 100 respondents of customers of Harda International Savings Bank, Pontianak. This associative study employed a survey method and a path analysis. The results of hypothesis test using test-F shows that the variables of service quality, personal selling, and complain handling have significant influence on satisfaction. Likewise the t-test results of hypothesis shows the variables of service quality, personal selling, and complain handling significantly influence satisfaction. Subsequently, satisfaction variable has significant influence on trust and customer retention. Meanwhile, trust variable has significant influence on customer retention.

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