scholarly journals Analysis Of Accounting Fraud Tendencies At Village Credit Institutions In Gianyar Regency With Pentagon Fraud Approach

2021 ◽  
Vol 2 (2) ◽  
pp. 110-116
Author(s):  
Ni Luh Putu Mita MIATI ◽  
I Nyoman SUTAPA
Keyword(s):  
Leadership Style ◽  
Internal Control ◽  
Partial Least Square ◽  
Least Square ◽  
Accounting Fraud ◽  
Credit Institution ◽  
Accounting Information System ◽  
Credit Institute ◽  
The Village ◽  
Credit Institutions

Village credit institutions (Village Credit Institutions) in Bali serve as a container of wealth belonging to villages and villages in the form of money or other securities. It can be said that village credit institutions have an important role however, there are some cases of fraud that occur in village credit institutions in Bali that have a loss impact especially on the local village. Some research on fraud tendencies has been done but in this study will try to test the influence of accounting fraud tendencies seen from the Pentagon fraud and conducted at the village credit institution in Gianyar Regency. elements contained in the pentagon fraud: (1) Arrogance; (2) Competence/capability; (3) Leadership style (opportunity); (4) Locus of control (pressure); and (5) Rationalization.  The population in this study at the village credit institute in Gianyar Regency with a sample of 75 respondents. From the test results using analysis methods PLS (Partial Least Square). obtained the result that the Effectiveness of Internal Control System has no effect on the tendency of accounting fraud in the Village Credit Institution Gianyar district and the effectiveness of technology-based Accounting Information System negatively affects the accounting fraud tendencies.

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

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.

scholarly journals Analysis of Determinants Accountability for Regional Financial Management in the Regional Government of North Nias Regency

2020 ◽  
Vol 5 (9) ◽  
pp. 349-355
Author(s):  
Srinita Hulu ◽  
Azhar Maksum ◽  
Azizul Kholis ◽  
Tri Hartati Sukartini Hulu ◽  
Christianity Baene
Keyword(s):  
Control Systems ◽  
Leadership Style ◽  
Internal Control ◽  
Financial Management ◽  
Financial Statements ◽  
Partial Least Square ◽  
Least Square ◽  
Survey Method ◽  
Regional Government ◽  
Value For Money

This study aims to analyze the effect of financial statement presentation, financial report accessibility, value for money, internal control systems, and leadership styles on the accountability of regional financial management in North Nias Regency's local government. This study used a quantitative analytic survey method by distributing questionnaires to the structural staff at OPD (Regional Apparatus Organization) North Nias Regency. The population is structural employees in 31 OPDs consisting of the Head of OPD, Secretary of OPD, Head of Finance at OPD, and those who carry out accounting / financial administration functions (112 people). Data were analyzed using Descriptive Statistical Analysis and Partial Least Square Analysis (SEM-PLS) with the Smart PLS 3.0 software program. The results showed that the accessibility of financial statements, value for money, internal control systems, and leadership style influenced regional financial management's accountability. The presentation of financial statements does not affect the accountability of local financial management.

scholarly journals Building Quality of Human Resources Through Job Skill Based on Local Wisdom of "Pageh, Puguh, Lan Jengah" at Village Credit Institutions (LPD) of Buleleng Regency

2020 ◽  
Vol 6 (2) ◽  
pp. 102
Author(s):  
Luh Kartika Ningsih ◽  
Ni Luh Putu Eka Yudi Prastiwi
Keyword(s):  
Human Resources ◽  
Structural Equation ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Analysis Technique ◽  
Credit Institute ◽  
The Village ◽  
Job Skill

The purpose of the research was to determine how to build quality of human resources through job skill based on “Pageh, Puguh, lan Jengah” at the Village Credit Institute (LPD) in Buleleng Regency. Through testing several relationships to determine the improvement in the quality of human resources in the LPD.This research used a quantitative approach. The data analysis technique used was Structural Equation Modeling-SEM) variance-based or component based SEM, called Partial Least Square (PLS) Visual version 3.0. The sample used 60 people with a t-table value for a significant level of α=0.05 of 1.96. All of the relationships showed positive and significant results. From the results of this research it is known that through the implementation of job skill based on “Pageh, Puguh, lan Jengah” is able to improve the quality of human resources that impacts on improving the performance of the employee in LPD of Buleleng Regency.

scholarly journals Does intrapreneurship increase work spirit and performance of village credit institutions?

2021 ◽  
Vol 19 (3) ◽  
pp. 107-117
Author(s):  
I Ketut Merta ◽  
I Wayan Gede Supartha ◽  
I Made Artha Wibawa ◽  
Ida Bagus Ketut Surya
Keyword(s):  
Random Sampling ◽  
Partial Least Square ◽  
Least Square ◽  
Quantitative Approach ◽  
Significant Positive Effect ◽  
Credit Institution ◽  
And Performance ◽  
Positive Effect ◽  
Credit Institutions

This study aims to analyze the influence of intrapreneurship on improving village credit institution (VCI) performance with the work spirit as a mediation variable. The study was conducted at 108 village credit institutions in Karangasem Regency, Bali Province, Indonesia. Respondents were representatives of the management of village credit institutions (heads, treasurers, and secretaries). Sampling was done by proportional random sampling. A quantitative approach was used. Data were analyzed by the partial least square with SmartPLS 2.0 M3 program. The results found that intrapreneurship had a significant positive effect on the VCI performance. In addition, intrapreneurship had a significant positive effect on the work spirit, work spirit had a significant positive effect on the VCI performance, and work spirit significantly mediated the effect of intrapreneurship on VCI performance. Findings described the relationships among intrapreneurship, work spirit, and VCI performance in Karangasem Regency. VCI performance is more influenced by the work spirit than intrapreneurship with a coefficient of 0.645; VCI performance is partially influenced by intrapreneurship with a coefficient of 0.383; work spirit is also partially influenced by intrapreneurship with a coefficient of 0.353. Work spirit with a coefficient of 0.227 can act as partial mediation of the VCI performance in Karangasem Regency, Bali Province, Indonesia.

THE FACTORS EFFECT ON THE QUALITY OF FINANCIAL STATEMENTS

2021 ◽  
Vol 26 (3) ◽  
pp. 237-248
Author(s):  
Inneke Agustina ◽  
Emmy Indrayani
Keyword(s):  
Information System ◽  
Control System ◽  
Internal Control ◽  
Accounting Information ◽  
Financial Statements ◽  
Partial Least Square ◽  
Least Square ◽  
Accounting Information System ◽  
Internal Control System

Indications of fraud or errors in financial statements cause the information presented to be unreliable, irrelevant, incomparable, and inapplicable. Unqualifiedfinancial statements cannot be used by various parties, especially in corporate decision-making. The quality of financial statements can be created through the application of information technology and internal controls which are effective and efficient. This study aims to analyze how the effect of the accounting information system and internal control system in the Indonesian Television PublicBroadcasting Institute (LPP TVRI). The independent variables used are the Accounting Information System and the Internal Control System. Meanwhile, the dependent variable used is the Quality of Financial Statements. The data were obtained using a questionnaire and analyzed using the Partial Least Square (PLS)method. The sample used in this study was 36 employees who work in the Budget, Accounting and Taxation, and Internal Audit, divisions. The results of this study indicate that the accounting information system has a significant effect on the quality of financial statements. Meanwhile, the internal control system has no significant effect on the quality of financial statements.

scholarly journals Analisis Kecurangan pada Pengelolaan Dana Desa dalam Perspektif Fraud Hexagon

2020 ◽  
Vol 3 (1) ◽  
pp. 50-73
Author(s):  
Desviana Desviana ◽  
◽  
Yesi Mutia Basri ◽  
Nasrizal Nasrizal ◽  
◽  
...  
Keyword(s):  
Leadership Style ◽  
Internal Control ◽  
Structural Equation ◽  
Sampling Method ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square

This research aims to examine and analyze the factors that influence fraud in the management of village funds from the perspective of hexagon theory in the Rokan Hulu Regency in Riau Province. The population in this study were all village officials in Rokan Hulu Regency, Riau Province. This study uses a probability sampling method with a simple random sampling technique. The research hypothesis testing was carried out with a Partial Least Square (PLS) based Structural Equation Model (SEM) approach. Based on the results of research, only stimulus (obedience pressure), capability (competence), collusion (unethical act), opportunity ( Internal control) affect fraud.Meanwhile, razionalitation (organizational culture) and ego (leadership style) do not affect fraud. This research was only carried out within the scope of the local government of the Rokan Hulu district, so the results of this study were more representative of the situation locally.The results of this study confirm that several factors can cause fraud to occur, and therefore village officials should jointly improve the quality of village fund management.

The Influence of Leadership Style, Work Environment on Job Satisfaction and Employee Performance at PT. Khrisna Multi Lintas Cemerlang

2018 ◽  
Vol 9 (03) ◽  
pp. 20544-20552
Author(s):  
Ni Putu Rista Kusumadewi ◽  
I Nengah Sudja ◽  
I Wayan Sujana
Keyword(s):  
Job Satisfaction ◽  
Work Environment ◽  
Leadership Style ◽  
Structural Equation ◽  
Employee Performance ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square ◽  
High Knowledge ◽  
Research Population

This study aims to examine and analyze the relationship between leadership style, work environment, job satisfaction and employee performance. This research was conducted at PT. Khrisna Multi Lintas Cemerlang with the research population were all employees who work in the company. All data obtained from questionnaires were suitable for use, then were analyzed by using structural equation model based on variant analysis which is known as Partial Least Square (PLS). The result of this research shows that the leadership style has positive and significant effect on employee performance, the work environment has positive and significant effect on employee performance, the leadership style has positive and significant effect on job satisfaction, the work environment has positive and significant effect on job satisfaction and job satisfaction has positive and significant on employee performance. The implication of this research was that the leadership needs to give freedom to subordinate to express their opinions, the workplace air temperature was well regulated, the work that was charged according to the ability and expertise, always guided by the company standard in carrying out each task and the employee has high knowledge in solving problem

scholarly journals Blue Ocean Leadership and Emotional Intelligence in Government Link Companies (GLCs): Preparing for Industry 4.0

2018 ◽  
Vol 56 ◽  
pp. 04008
Author(s):  
Wan Noordiana Wan Hanafi ◽  
Salina Daud ◽  
Nur Lyana Baharin
Keyword(s):  
Emotional Intelligence ◽  
Leadership Style ◽  
Structural Model ◽  
Sampling Technique ◽  
Partial Least Square ◽  
Least Square ◽  
Leadership Role ◽  
Leader Effectiveness ◽  
The Government

This research is carried out to examine the influences of blue ocean leadership styles on emotional intelligence. A stratified random sampling technique is used to identify the sample for this study. Questionnaire is distributed to 120 middle to top level leaders from the selected government link companies (GLCs) which is listed in the Government Link Transformation Programme (GLTP). A partial least square structural model (PLS-SEM) approach is used to analyses the data for this study. The findings indicate that there is a significant relationship between blue ocean leadership style and emotional intelligence. This study would give practical implications where it could inform leaders that they need to have high emotional intelligence in order to lead the organization. This study also contributes to new knowledge by pointing to the leadership role of accurate attributions, where each attribution can lead to enhancing leader effectiveness.

scholarly journals role of brand image and customer commitment in mediating service quality towards customer loyalty

2021 ◽  
Vol 9 (1) ◽  
pp. 79-89
Author(s):  
Anak Agung Bagus Putra Mahatama ◽  
Made Wardana
Keyword(s):  
Service Quality ◽  
Customer Loyalty ◽  
Sampling Method ◽  
Brand Image ◽  
Partial Least Square ◽  
Least Square ◽  
Credit Institution ◽  
Customer Commitment ◽  
Technology Improvement

The purpose of this study is to explain the role of brand image and customer commitment in mediating the effect of service quality on customer loyalty. The population in this study is customers at Kedonganan Village Credit Institution. The purposive sampling method has been used with 130 respondents included. Questionnaires were distributed and the result are analyzed using PLS (Partial Least Square) technique. The results of this study indicate that service quality has a positive and significant effect on brand image, customer commitment, and customer loyalty at Kedonganan Village Credit Institution. There was a significant role of brand image and customer commitment in mediating the effect of service quality on customer loyalty at Kedonganan Village Credit Institution. In order to improve brand image and customer commitment, it is hoped that Kedonganan Village Credit Institution will be able to provide faster service, attractive promotions, and technology improvement to encourage customer loyalty.

scholarly journals Improving the Competitive Advantage of BUMDes Based on The Optimal Utilization of Local Assets Communities

HABITAT ◽  
2020 ◽  
Vol 31 (3) ◽  
pp. 161-168
Author(s):  
Condro Nugroho ◽  
Vi'in Pertiwi ◽  
Deny Meitasari
Keyword(s):  
Human Capital ◽  
Competitive Advantage ◽  
Structural Equation ◽  
Partial Least Square ◽  
Online Marketing ◽  
Least Square ◽  
Equation Modeling ◽  
Relational Capital ◽  
The Village ◽  
Positive Effect

BUMDes is one of the income sources for the village managing assets, services, and other businesses for the village community's welfare. BUMDes empowers rural communities as an autonomous region in increasing productive efforts to alleviate poverty and unemployment. Therefore, the measurement of BUMDes's performance needs to be done through the level of local resources used and the implications of the results achieved. It was required to formulate appropriate development policies so that BUMDes have high competitiveness and fulfill their role in increasing the community's economic independence. This study was conducted in East Java BUMDes because East Java province is the third province with the largest number of BUMDes in Indonesia, so it was quite representative to represent the presence of BUMDes in Indonesia. This research used a quantitative approach carried out using the structural equation modeling-partial least square (SEM-PLS) method with the Resource-based View (RBV) approach to measure the effect of BUMDes resources used on its competitiveness. The analysis showed that structural capital had a positive effect on human capital and relational capital. Human capital had also been proven to have a positive effect on relational capital. The indicator that influenced competitive advantage was human capital. Training is needed to increase the human resources capacity, online marketing training and organizational reform, infrastructure, and professional management systems need to be done.

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