Factors Affecting Internal Control of Zakat Organizations in Tawhidi String Relationship Perspective

2018 ◽  
Vol 2 (1) ◽  
pp. 49-66
Author(s):  
Achmad Aryandra ◽  
Yuswar Z. Basri ◽  
Tatik Mariyanti
Keyword(s):  
Organizational Culture ◽  
Strategic Planning ◽  
Internal Control ◽  
Structural Equation ◽  
Internal Audit ◽  
Equation Model ◽  
Study Data ◽  
Partial Least Square ◽  
Least Square ◽  
External Audit

The purpose of this study is to determine the factors that affect the internal control of zakat organizations. The variables of this study are organizational culture, strategic planning, external audit, internal audit and internal control. The study data were collected through 326 questionnaires obtained from employees and leaders from five zakat organizations in Indonesia. The approach of this research is Tawhidi String Relation (TSR). Data analysis in this research using method Structural Equation Model-Partial Least Square (SEM-PLS).The results of the study found that:(1). Organizational culture, strategic planning, external audit, and internal audit have positive and significant effect on internal controls; (2). Strategic planning, internal audit and internal control have positive and significant effect on organizational culture, while external audit has no significant effect on organizational culture; (3). Organizational culture, external audit, internal audit and internal control have positive and significant effect on strategic planning; (4). Organizational culture, strategic planning, internal audit and internal control have positive and significant effect on external audit; and (5). Organizational culture, strategic planning, external audit, and internal control have positive and significant effect on internal audit.

scholarly journals PENGARUH KEPUASAN GAJI, SISTEM PENGENDALIAN INTERNAL DAN BUDAYA ORGANISASI TERHADAP KECENDERUNGAN TINDAK KORUPSI

2020 ◽  
Vol 7 (2) ◽  
pp. 10-23
Author(s):  
Ari Ani Dyah Setyoningrum
Keyword(s):  
Organizational Culture ◽  
Control Systems ◽  
Internal Control ◽  
Structural Equation ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square ◽  
Pay Satisfaction ◽  
State University ◽  
Central Java

Corruption becomes an important issue for countries in Asia including in Indonesia. The number of cases of corruption to make Indonesia as a nation with high levels of perceived corruption in the world. This study aimed to explore the perceptions of government officials at the State University in Central Java on the effect of pay satisfaction, internal control systems, and organizational culture against corruption tendencies.   The sampling method using purposive sampling. The sample in this study amounted to 145 employees in the financial sub department of State University in Central Java. Data collection using questionnaire. Analysis of the data in this study using the Structural Equation Model ( SEM ) component -based Partial Least Square ( PLS ) 2.0 M3. The results of this study indicate that the variable pay satisfaction does not effect on the propensity to corruption. Internal control system does not affect the trend of corruption. Organizational culture collectivism dimension negatively affect the tendency of corruption. Organizational culture dimension uncertainty avoidance does not affect the trend in corruption.  Keywords : corruption, pay satisfaction, internal control systems, organizational culture.

scholarly journals Pengaruh Karakteristik Internal Auditor, Dukungan Manajemen Senior dan Budaya Organisasi Terhadap Efektivitas Internal Audit

2021 ◽  
Vol 19 (2) ◽  
Author(s):  
Gumulya Sonny Marcel Kusuma
Keyword(s):  
Organizational Culture ◽  
Structural Equation ◽  
Internal Audit ◽  
Sampling Technique ◽  
Positive Influence ◽  
Partial Least Square ◽  
Senior Management ◽  
Least Square ◽  
Management Support ◽  
Internal Auditor

This study examines the influence of internal auditor, senior management support, organizational culture on the effectiveness of internal audits. This research uses convenience sampling technique to select the respondent . Data were collected through a survey on 44 respondents internal auditors who work at BUMN and BUMD of Palembang. Structural Equation Model (SEM) with Partial Least Square (PLS) was applied to analyzed the data. The result of this research indicate positive influence of internal auditor and senior management support on the effectiveness of internal audits. Futhermore, it was found that there were no significant influence organizational culture on the effectiveness of internal audits.

Role of leadership, strategic planning and entrepreneurial organizational culture towards achieving organizational excellence: evidence from public sector using SEM

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Hassan Al-Dhaafri ◽  
Mohammed Saleh Alosani
Keyword(s):  
Organizational Culture ◽  
Strategic Planning ◽  
Structural Equation ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Content Type ◽  
Organizational Excellence ◽  
Practical Implications

Purpose The purpose of this study is to study the collective effect of leadership, strategic planning and entrepreneurial organizational culture (EOC) on organizational excellence. Design/methodology/approach Using primary data obtained through a survey questionnaire, hypotheses have been developed for testing. Out of a total of 565 questionnaires, only 355 questionnaires were returned where data were collected from the Dubai police organization. The structural equation modelling (SEM) approach was used to analyse the collected data. Findings Statistical findings using SEM-partial least square confirmed the full mediating role of strategic planning as a mechanism between leadership and organizational excellence. In addition, the results reported a significant effect of leadership on strategic planning besides its impact on organizational excellence. Practical implications Results reported many valuable implications. The outcomes of this study have practical implications that will help managers, decision-makers and practitioners to consider the study’s variables to enhance the overall performance through achieving excellence. Originality/value The collective role of leadership, strategic planning, EOC and organizational excellence is studied as one of the most important empirical studies which bring original contribution to the existing body of knowledge.

scholarly journals MEASUREMENT OF THE PERFORMANCE AND ACCOUNTABILITY OF ZAKĀH ORGANIZATIONS IN YOGYAKARTA

2019 ◽  
Vol 3 (1) ◽  
pp. 59
Author(s):  
Wirawan Hardinto ◽  
Sigit Handoyo
Keyword(s):  
Internal Control ◽  
Structural Equation ◽  
Reliability And Validity ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square ◽  
Organization Performance ◽  
Positive Relation ◽  
Organization Commitment ◽  
Positive Effects

This study aimed to investigate the influence of spirituality, internal control, and organization commitment toward Zakāh organization performance and internal control toward accountability in Zakāh organizations. The population of the study is the staff of BAZ and LAZ in Province of DI Yogyakarta who has a minimum position at the middle manager. There are 16 of 28 BAZ and LAZ in Province of DI Yogyakarta which participated in this research. The number of the sample was 63 respondents. All data of the respective measurement items are tested with reliability and validity test based on Alpha Cronbach to the internal consistency by using SPSS program version 15 and to analyze the structural equation model by using PLS (Partial Least Square). The model of the relationship between five variables is shown that internal control has positive effects on accountability. Accountability has a positive relation with Zakāh organization performance. Internal control has a positive relation with Zakāh organization performance. Meanwhile, organization commitment does not influence on Zakāh organization performance. Spirituality has a positive relation to Zakāh organization performance.

scholarly journals DETEMINANTS OF RELIABILITY OF FINANCIAL STATEMENTS OF SCHOOL OPERATIONAL GRANT: INDONESIAN EVIDENCE

2019 ◽  
Vol 18 (2) ◽  
pp. 99
Author(s):  
DHONY PRASTYO NUGROHO ◽  
ARI KUNCARA WIDAGDO ◽  
PAYAMTA PAYAMTA
Keyword(s):  
Human Resource ◽  
Internal Control ◽  
Structural Equation ◽  
Control Sample ◽  
Financial Statements ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square ◽  
Management Support ◽  
Resource Governance

This study aims to examine the effect of management support on reliability of financial statements of School Operational grant or BOS and to examine mediation role of quality human resource, governance and internal control. Sample of this study consist of 120 treasurers of BOS in Ponorogo District. This study employs structural equation model. Partial Least Square (PLS) is used to analyze data. The results indicate that management support affects the reliability of the financial statements of BOS. In addition, quality human resource, governance and internal control partially mediate the relation between management support and the reliability of the financial statements of BOS.

scholarly journals Pengaruh Independensi dan Profesionalisme Terhadap Kinerja Auditor Internal Dengan Budaya Organisasi sebagai Variabel Moderasi

2019 ◽  
Vol 19 (2) ◽  
pp. 141
Author(s):  
Theresia Mentari ◽  
Gugus Irianto ◽  
Rosidi Rosidi
Keyword(s):  
Organizational Culture ◽  
Structural Equation ◽  
Sampling Technique ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square ◽  
Research Support ◽  
Internal Auditor ◽  
Internal Auditors ◽  
The Impact

This study aims to find empirical evidence related to impact of auditor’s independence and professionalism towards the internal auditor’s performance moderated by organizational culture. The sample of this study is internal auditors who work and has position as functional Officer Auditor and structural officers functions as an audit division in the provincial inspectorate located in the province of Central Kalimantan and chosen by random sampling technique with a total of 137 samples. The method of collecting data was survey through distribution directly. Data analysis was done out by using the Structural Equation Model - Partial Least Square (SEM-PLS) through SmartPLS version 3.0 software. The results of this study shows that independence of audtor and professionalism auditor has positive and significant impact on internal auditors performance. This study supports organizational culture as moderating variable, on impact auditors independence towards the internal auditor performance. This research support organizational culture as a moderating variable, on the impact of auditors professionalism impact towards the internal auditors performance.

scholarly journals Pengaruh Motivasi dan Kepribadian terhadap Organizational Citizenship Behavior dengan Budaya Organisasi sebagai Variabel Moderasi

2019 ◽  
Vol 9 (1) ◽  
pp. 28
Author(s):  
Desi Nur Haryati
Keyword(s):  
Organizational Culture ◽  
Organizational Citizenship ◽  
Organizational Citizenship Behavior ◽  
Structural Equation ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square ◽  
Citizenship Behavior ◽  
Service Needs ◽  
Inferential Analysis

<em>The phenomenon of development in the Srandakan sub-district as a route to Yogyakarta International Airport (YIA), a new airport in Kulon Progo, Yogyakarta affects public service needs. The staffs of Srandakan sub-district demanded to improve their self-quality which is reflected in organizational citizenship behavior (OCB). The purpose of his study is to find effects of motivation and personality on organizational citizenship behavior with organizational culture was put as a moderation variable. The sample used in this research is all personnel in the Srandakan sub-district office. In this study, the analysis was carried out using descriptive and inferential analysis methods. In order to conduct the inferential analysis of this study, the Partial Least Square (PLS), which is variance-based of structural equation model (SEM), is used as an analytical tool with SmartPLS 3.2.7 software. The result showed that no significant effect of motivation on Organizational Citizenship Behavior (OCB). Otherwise, there are signifi-cant effects of personality and organizational culture on organizational citizenship behavior. Finally, organizational culture can not be a moderating effect of motivation and personality on organizational citizenship behavior.</em>

scholarly journals THE EFFECT OF JOB STRESS AND FINANCIAL COMPENSATION TOWARD OCB AND EMPLOYEE PERFORMANCE

2021 ◽  
Vol 19 (3) ◽  
pp. 560-570
Author(s):  
Enny Istanti ◽  
Bramastyo Kusumo Negoro ◽  
Achmad Daengs GS
Keyword(s):  
Job Stress ◽  
Structural Equation ◽  
Employee Performance ◽  
Equation Model ◽  
Study Data ◽  
Partial Least Square ◽  
Least Square ◽  
Literature Study ◽  
Financial Compensation ◽  
Analysis Technique

The study analyzes the after effect of job stress and financial compensation both OCB and OCB to performance. This research uses explanatory type with a quantitative approach. Data collection techniques in this study were carried out by means of a literature study. Data analysis technique used is the Structural Equation Model (SEM) with the Smart Partial Least Square (PLS) tool. Results of this study shows that: (1) Job stress does not has a significant effect on OCB; (2) Financial compensation has a significant effect on OCB; (3) OCB has a significant effect on employee performance.

The Role of Organizational Commitment to Provide Leadership and Organizational Culture with Employee Performance on Mina Group

2018 ◽  
Vol 9 (03) ◽  
pp. 20563-20571
Author(s):  
I Gusti Ngurah Mandala Jaya Utama ◽  
I Ketut Setia Sapta ◽  
Anik Yuesti
Keyword(s):  
Organizational Culture ◽  
Organizational Commitment ◽  
Structural Equation ◽  
Employee Performance ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square ◽  
Positive Leadership ◽  
And Control

This study aims to improve and control the relationship between leadership, organizational culture, organizational commitment and employee performance. This research was conducted at Warung Mina Group with Warung Mina Group employee population, 81 respondents sampled by stratified random sampling method. All data generated from questionnaires are suitable for use, and then analyzed using the structural equation model called Partial Least Square (PLS). The result of the research shows (1) positive leadership leadership and significant to organizational commitment, (2) organizational culture have positive and significant influence to organizational commitment, (3) positive leadership leadership and significant to employee performance, (4) organizational culture have positive and significant impact to employee performance and. The implications of this research are that leadership can be maximized by motivational excellence, organizational culture can be improved by applying emphasis on the group (emphasis group), organizational commitment is maximized by increasing affective application and improved employee performance by maximizing the quantity of work.

scholarly journals The Effects of Leadership, Competence, and Organizational Culture on Employee Performance Mediated By Employee Satisfaction

2021 ◽  
Vol 3 (2) ◽  
pp. 332-346
Author(s):  
Triono Nugroho ◽  
Anita Erari ◽  
Sandra Sukmaning Adji
Keyword(s):  
Job Satisfaction ◽  
Organizational Culture ◽  
Structural Equation ◽  
Employee Performance ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square ◽  
Leadership Competence ◽  
Relationship Of ◽  
The Relationship

Improving employee performance is an important and mandatory thing to be realized, especially in local government organizations. This study aims to determine and analyze the influence of leadership, competence and organizational culture on employee performance mediated by employee job satisfaction. This research was conducted on the employees of the Department of Investment and One Stop Services (DPMPTSP) of Yapen Islands Regency with a population of 32 employees, where all employees were used as samples. The independent variables in this study are leadership, competence and organizational culture, while the dependent variable is employee performance mediated by job satisfaction. The research data was obtained by distributing questionnaires and then measuring the variables using a Likert scale. Furthermore, the data were analyzed using a Structural Equation Model (SEM) approach based on Partial Least Square (PLS), namely Smart-PLS version 3. The results showed that: 1) leadership had no significant effect on employee performance, but had a significant effect on job satisfaction; 2) competence has a significant effect on employee performance, but is not significant in influencing job satisfaction; 3) organizational culture has a significant effect on employee performance and job satisfaction; 4) job satisfaction has a significant effect on employee performance; 5) job satisfaction can mediate the relationship of leadership to employee performance, but cannot mediate the relationship of competence and organizational culture to employee performance.

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