scholarly journals THE ROLES, CHALLENGES AND BENEFITS OF INTERNAL AUDITING IN ORGANIZATIONS

2021 ◽  
pp. 103-122
Keyword(s):  
Factor Analysis ◽  
Significant Role ◽  
Internal Audit ◽  
T Test ◽  
Primary Data ◽  
P Value ◽  
Internal Auditing ◽  
Key Factors ◽  
Analysis Technique ◽  
Structured Questionnaire

This research examined the roles, challenges & benefits of Internal Auditing in Organizations: Evidence from Oman. A semi-structured questionnaire based on research objectives was used to collect primary data from 141 respondents associated to various service, manufacturing and merchandising organizations in Muscat, Oman. Three areas were examined (i) Roles performed by IAD in organizations. (ii) Factors being a challenge for IA in organization. (iii) Benefits derived by organizations following internal audit practices. Factor analysis technique & T-test were applied to gauge the respondent’s perception about the three areas of this study. The factor analysis findings revealed (i) three key factors were extracted of perceived roles performed by IAD in organization, explaining 61.015% of variance. (ii)Four key factors were extracted of the perceived challenging factors for internal audit in organization, explaining 63.358% of variance. (iii)And three key factors were extracted of the perceived benefits derived by organizations as result of internal audit practices, explaining 62.559% of variance. Moreover, the result of the three hypotheses revealed a P value of p<0.01, thus, evinced that a significant role performed by the IAD in organizations, relevant benefits derived as result of internal audit practices & existence of challenging factor for IAD in organizations.

Professional Stress among Junior Commissioned Officers and Non Commissioned Officers of Indian Military Intelligence – A Case Study

GIS Business ◽  
2019 ◽  
Vol 14 (6) ◽  
pp. 133-145
Author(s):  
Dr. S. S. Nirmala ◽  
Dr. N. Kogila ◽  
T. Porkodi
Keyword(s):  
Factor Analysis ◽  
Correlation Matrix ◽  
Null Hypothesis ◽  
Primary Data ◽  
Questionnaire Data ◽  
Military Intelligence ◽  
Sphericity Test ◽  
Professional Stress ◽  
Structured Questionnaire

The present study is focusing on the professional stress on organisation among the Junior Commissioned Officers (JCOs) and Non-Commissioned Officers (NCOs) of Indian Military Intelligence. 384 samples of Military Intelligence personnel will be taken for this study. Sources of data is Primary data include a structured questionnaire. Data was collected through structured questionnaire and measure through Likert’s scale, using KMO measure of sampling adequacy, Cronbach’s alpha for checking internal consistency, Bartlett sphericity test for testing the null hypothesis and various factor analysis including Eigenvalues, Extract square Sum loading, variance percent and Accumulation percent values relative comparison and Correlation matrix will be used as tools to arrive at desired results and statistical interpretations. The hypotheses put for test and the resultant values at 0.01 and 0.05 (for different factors) clearly indicated that there is an existence of association between different level of cadres and professional stress among personnel of Indian Military Intelligence. The authority who can formulate the rules and regulations and binding them on the lower cadres and professions to accept and adopt.

scholarly journals PENGARUH KUALITAS PELAYANAN TERHADAP MINAT BELI PADA MASA PANDEMIK COVID-19 DI KANTIN YUANK KOTA BIMA

2021 ◽  
Vol 3 (2) ◽  
pp. 204
Author(s):  
Winda Winda ◽  
Firmansyah Kusumayadi
Keyword(s):  
Quality Of Service ◽  
Service Quality ◽  
Hypothesis Testing ◽  
Product Quality ◽  
Purchase Intention ◽  
Quantitative Methods ◽  
T Test ◽  
Primary Data ◽  
P Value

Quality of service is one of the main activities carried out by Kantin Yuank in its efforts to develop and earn a profit. Therefore, this study aims to determine the effect of service quality on visitor buying interest during the Covid 19 pandemic at the Yuank Canteen in Bima City. The research method uses quantitative methods with primary data sources. The sample in this study was 96 respondents using non-probability sampling method with accidental sampling technique. The research was conducted by distributing questionnaires. Data analysis in this study includes: validity and reliability tests, simple linear regression, correlation coefficient, determination coefficient (R2) and hypothesis testing through t test. Hypothesis testing using the t test shows that the independent variable quality of service studied is proven to significantly affect the dependent variable consumer purchase interest with a p value of 0.000 less than 0.05 (0.000 <0.05). The Adjusted R Square is 0.251. This means that 25.1% of buying interest is influenced by service quality and the remaining 74.9% is caused by other factors not included in this study such as product quality, price, place and others. The results showed that service quality influenced purchase intention. Thus, by maintaining and improving product quality and service quality at the Yuank Canteen in Bima City, a positive visitor attitude will be formed which will affect the buying interest of visitors at the Yuank Canteen in Bima City.

scholarly journals Pemanfaatan Teknologi Informasi, Kualitas SDM, dan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan Studi pada OPD Provinsi Gorontalo

2020 ◽  
Vol 1 (1) ◽  
pp. 36-47
Author(s):  
Mardiah Sikumbang ◽  
Lukman Pakaya ◽  
Harun Blongkod
Keyword(s):  
Information Technology ◽  
Human Resource ◽  
Internal Control ◽  
Quantitative Research ◽  
Internal Audit ◽  
Financial Statement ◽  
Primary Data ◽  
Work Commitment ◽  
Analysis Technique

This research aimed to know the influence of the utilization of information technology, the quality of human resource, and the system of internal control towards  the  quality of  financial  statement  at  OPO of Gorontalo Province partially and simultaneously. This was quantitative research by using primary data obtained from the distribution of the questionnaire to the Regional Device Organization (ROO) personnel Gorontalo province. The data analysis technique used multiple regression analysis.This research finding revealed that the utilization of Information technology, the  quality of human  resource,  and  the system  of  internal  control  was simultaneously and significantly influenced the variable of quality of financial statement in ROO  of  Gorontalo  Province  with  the  determinant  value  as 64,40%.  While the remaining  was  35,600/0 could  be described  by  other unlnvestigated variables  such  as  the work  commitment of the personnel. organization justice, education and training of the personnel, as well as the follow up of internal audit. While it was partially only  the quality of human resource and the system of Internal control simultaneously and significantly influenced the variable of the quality of financial statemeot In the Regional Device Organization (ROO) of Gorontalo province.

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 THE ROLE OF ZAKAT ON ADDRESSING POVERTY REDUCTION IN YOBE STATE

2021 ◽  
pp. 22-26
Author(s):  
MUSA UMAR YAKASAI ◽  
MUNUBIYYAH SANI JIBRIN ◽  
LAWAN ALI ZANNA
Keyword(s):  
Factor Analysis ◽  
Local Government ◽  
Financial Institutions ◽  
Significant Role ◽  
Local Governments ◽  
Poverty Reduction ◽  
T Test ◽  
Essential Tool ◽  
Islamic Financial Institutions

Poverty has become paramount, and it is been given much emphasis in different aspects since the declaration and introduction of the Zakat institutions in Yobe State Nigeria. The declaration focuses strongly on the reduction of state poverty within the recent activities of Islamic Financial Institutions as Islam provides an essential tool to completely prove in reducing poverty. The objective of the study is to assess the role of Zakat in addressing some levels of poverty reduction in Yobe State, Nigeria. A survey was conducted within 17 local governments of Yobe State, in which 20 questionnaires were served to each local government with total of 340. The study employed factor analysis for assessing the relation between the variables adopted, and descriptive and independent t-test analyses are considered for the analyses. The result shows that the Zakat has played a significant role in addressing poverty reductions in Yobe State, Nigeria.

scholarly journals Water Sector Reforms, Commercialization and Financial Sustainability of Public Water Utilities in Kenya: The Case of Homa Bay Water and Sewerage Company Limited

2018 ◽  
Vol 13 (7) ◽  
pp. 179
Author(s):  
Agwa Maryline Akinyi ◽  
Paul A. Odundo
Keyword(s):  
Financial Management ◽  
Management Practices ◽  
Relative Weight ◽  
Internal Audit ◽  
Primary Data ◽  
P Value ◽  
Financial Sustainability ◽  
Water Sector ◽  
Cross Sectional ◽  
Company Limited

Reforms in the Kenyan water sector entrenched the aspect of commercialization, which subjected water services to market forces and necessitated establishment of autonomous public utilities, such as Homa Bay Water and Sewerage Company Limited, to improve cost recovery, efficiency and sustainability. This study focused on how commercialization, as an aspect of the reforms, influenced the utility’s financial sustainability. A cross-sectional design, with mixed methods approach, guided the study. Primary data were sourced in mid 2017, from water officers, water users and water committee members. Quantitative techniques included cross-tabulation with Chi square statistic, Relative Importance Index and Kendall’s Coefficient of Concordance. The results show that compliance of procurement activities to relevant legislations was the most important aspect influencing the utility’s financial sustainability (relative weight = 0.838); followed by effectiveness of internal audit in enforcing expenditure policies (relative weight = 0.825); and relevance of activities on which water revenues were spent (relative weight = 0.812). The analysis obtained a strong and significant concordance of respondents’ views regarding relationship between financial management practices and the utility’s financial sustainability (Kendall’s W= 0.862, x2= 64.491, df = 4 & p-value = 0.000). Consequently, ensuring that procurement activities are strictly guided by procurement laws is important for preventing irregularities and minimizing loss of financial resources; while strengthening capacity of the internal audit department and enhancing its independence, are crucial antecedents for the utility’s financial sustainability.

Pengaruh Kompetensi Independensi dan Motivasi Auditor Terhadap Kualitas Audit Internal

2021 ◽  
Vol 3 (1) ◽  
pp. 233-247
Author(s):  
Jefry Naldi ◽  
Halmawati Halmawati
Keyword(s):  
Data Analysis ◽  
Internal Audit ◽  
Primary Data ◽  
Private Companies ◽  
Internal Auditors ◽  
Analysis Technique ◽  
Data Source ◽  
The City ◽  
Positive Effect

This study aims to determine the extent of: The influence of competence, independence, and auditor motivation on the quality of internal audit at BUMS and BUMN in Padang City. The population in this study are private companies and state-owned companies in the city of Padang which have several internal auditors in the company. The sample in this study were all internal auditors in private companies and state-owned companies in the city of Padang. The data source is primary data. The technique of studying data with a questionnaire. The data analysis technique is multiple linear regression. The results showed that: (1) Competence has a positive effect on the quality of internal audit, where the coefficient β of competence is positive at 0.092 and the t value is 1.791 with a significance value of 0.048> 0.05. (2) Independence has no significant effect on the quality of internal audit, where the independence β coefficient is negative at 0.007 and the t value is -0.135 with a significance value of 0.893> 0.05. (3) Auditor motivation has no effect on the quality of internal audit, where the coefficient β of motivation is negative at 0.058 and the t value - 0.761 with a significance value of 0.449> 0.05.  

The Role of Marketing Mix Strategies on Brand Loyalty of Cable Products

2020 ◽  
Vol 10 (2) ◽  
pp. XX-XX
Author(s):  
Tizitaye Weldemariam ◽  
Yibeltal Nigussie Ayele
Keyword(s):  
Product Quality ◽  
Significant Role ◽  
Brand Loyalty ◽  
Structured Interview ◽  
Marketing Mix ◽  
Primary Data ◽  
Cable Industry ◽  
Marketing Activities ◽  
Structured Questionnaire

This study was carried out with the intention of examining the role of the marketing mix on brand loyalty advertising and pricing play in building brand equity. The study focuses on a new cable brand (Belayab Cable) and attempts to find out the role of marketing mix elements on brand loyalty of Belayab Cable products. For this study, an accessible population of 62 Belayab Cable consumers who have used its products at least twice was selected randomly from stratified groups of three types of customers (Contractors, Traders, Electo Mechanical Engineers, and   Government,).  A structured questionnaire was used to collect data from respondents by using a self-administered data collection system. In addition to the questionnaire, semi-structured interview questions are prepared to get information from the organization which is analyzed qualitatively. The STATA is used to process the primary data which were collected through questionnaires.  The findings showed that the role of product quality, price, and availability has a positive and significant role in brand loyalty. On the other hand, the price has no significant role in brand loyalty for the cable of a brand. Therefore, in order to maximize the effectiveness of marketing activities and have more loyal customers in cable industry companies should pay more attention to product quality, availability, and promotions.  

Developing high performance work system for Indian insurance industry

2017 ◽  
Vol 66 (3) ◽  
pp. 320-337 ◽  
Author(s):  
Naval Garg ◽  
Bijender Kumar Punia
Keyword(s):  
Factor Analysis ◽  
High Performance ◽  
Rating Scale ◽  
Insurance Industry ◽  
Insurance Companies ◽  
Primary Data ◽  
Content Type ◽  
Work System ◽  
High Performance Work System ◽  
Structured Questionnaire

Purpose Modern age witnessed an exponential growth of high performance work practices (HPWPs) at workplace. This phenomenal increase in quest of performance excellence has fascinated both researchers and practitioners. The purpose of this paper is to develop a conceptual model of HPWPs for insurance companies of India. Design/methodology/approach A structured questionnaire comprising of 35 HPWPs with a five-point rating scale has been used. Model is based on two important paradigm of HR practices – employees’ awareness and perception for HPWPs. Factor analysis is followed by confirmatory factor analysis to build a model of HPWPs for insurance industry in India. Findings Of the 35 practices 17 get reduced to most applicable practices constituting high performance work system (HPWS) for insurance industry. The paper arrives at appropriate model of HPWPs. Research limitations/implications Paper has successfully developed model for insurance companies. Taking clue from findings, insurance practitioners could deal with various HR related challenges in their respective companies. Originality/value The paper uses primary data collected using structured questionnaire to develop HPWS.

scholarly journals Pengaruh Payment Gateway dan Peer to Peer Lending (P2P) terhadap Peningkatan Pendapatan di Kota Palembang

2020 ◽  
Vol 11 (1) ◽  
pp. 63
Author(s):  
Endah Dewi Purnamasari
Keyword(s):  
Financial Services ◽  
Peer To Peer ◽  
T Test ◽  
Test Reliability ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Peer Lending ◽  
Payment Gateway

<div class="page" title="Page 1"><div class="layoutArea"><div class="column"><p><span>ABSTRACT</span></p><p><span>Fintech is an innovation that has emerged in the field of financial services. Fintech changed the habits of public financial transactions. There are 2 types of fintech that are very popular for SMEs, namely Payment Gateway and Peer to Peer Lending (P2P). This study aims to analyze the effect of Payment Gateway and Peer to Peer Lending (P2P) on the increase in MSME income in the city of Palembang. The type of data used is primary data with data sources derived from questionnaires and interviews. The sampling method used in this study is purposive sampling, where the sample in this study is only for the types of MSMEs that are engaged in culinary and fashion in Pakembang. The analysis technique uses validity test, reliability test, normality test, coefficient of determination test (R2) and partial test (t test). Based on the results of the t test and the f test it can be concluded that there is an influence of Payment Gateway and Peer to Peer Lending (P2P) to increase revenue.</span></p><p><span>Keywords: </span><span>Fintech, Revenue, SME</span></p><p><span>ABSTRAK</span></p><p><span>Fintech merupakan inovasi yang muncul di bidang jasa keuangan. Fintech mengubah kebiasaan transaksi keuangan masyarakat. Ada 2 jenis fintech yang sangat popular bagi pelaku UMKM yaitu Payment Gateway dan Peer to Peer Lending (P2P). Penelitian ini bertujuan untuk menganalisis pengaruh Payment Gateway dan Peer to Peer Lending (P2P) terhadap peningkatan pendapatan UMKM di kota Palembang. Jenis data yang digunakan adalah data primer dengan sumber data berasal dari kuisioner dan wawancara. Metode penarikan sampel yang digunakan pada penelitian ini yaitu purposive sampling, di mana sampel pada penelitian ini hanya pada jenis UMKM yang bergerak di bidang kuliner dan fashion di Kota Pakembang. Teknik analisis menggunakan uji validitas, uji reliabilitas, uji normalitas, uji koefisien determinasi (R</span><span>2</span><span>) dan uji parsial (uji t). Berdasarkan hasil uji t dan uji f dapat disimpulkan bahwa terdapat pengaruh Payment Gateway dan Peer to Peer Lending (P2P) terhadap peningkatan pendapatan.</span></p></div></div><img src="blob:http://ejournal.uigm.ac.id/ea46f45e-78f8-4282-80f3-03240d33a989" alt="page1image60066624" width="89.760000" height="0.480000" /><div class="layoutArea"><div class="column"><p><span>Kata Kunci: </span><span>Fintech, Peningkatan Pendapatan, UMKM</span></p></div></div></div>

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