scholarly journals The Role of Senior Management in Public Shareholding Companies in the Telecommunications Sector in the United Arab Emirates in Supporting the Internal Audit Unit

2021 ◽  
Vol 4 (4) ◽  
pp. 275-320
Author(s):  
Hussain Khalil Alshemsi ◽  
Abdulla Mohameed Ahmed Ayedh
Keyword(s):  
United Arab Emirates ◽  
Boards Of Directors ◽  
Research Method ◽  
Administrative Support ◽  
Internal Audit ◽  
Secondary Data ◽  
Senior Management ◽  
Telecommunications Sector ◽  
Important Means

Internal audit has become one of the most important means of organizations controlling tasks and achieving objectives. As the internal audit is an important activity for the organization to achieve its goals, adhere to regulations and legislation, and reduce cases of fraud, financial and administrative corruption. Therefore, the research aims mainly to identify the role of senior management in public shareholding companies in the telecommunications sector in the United Arab Emirates in supporting the internal audit unit. The study population consisted of 3 public shareholding companies in the UAE. To achieve the objectives of the research, the research relied on the analytical research method and the comparative research method, and the analysis of secondary data obtained from performance governance reports, and the most important findings of the research: There is administrative support for internal audit units by the boards of directors of public shareholding companies in the telecommunications sector in the United Arab Emirates And administrative support includes the five forms: planning, organizing, directing, leadership, motivating and controlling, and there is appropriate independence for the internal audit units, and the boards of directors take and implement the observations of the internal audit units.

The Role of Accounting Mechanisms for Corporate Governance in Reducing Creative Accounting Practices in Telecommunications Sector Companies in Riyadh City: An Empirical Study: دور الآليات المحاسبية لحوكمة الشركات في الحد من ممارسات المحاسبة الإبداعية في شركات قطاع الاتصالات بمدينة الرياض: دراسة ميدانية

2020 ◽  
Vol 4 (15) ◽  
Author(s):  
Lamis Jameel Banasser, Maha Faisal Alsayegh
Keyword(s):  
Corporate Governance ◽  
Internal Control ◽  
Audit Committee ◽  
Internal Audit ◽  
Internal Auditors ◽  
External Auditors ◽  
Riyadh City ◽  
Creative Accounting ◽  
Telecommunications Sector

The study aimed to identify the role of accounting mechanisms for corporate governance in reducing creative accounting practices in telecommunications sector companies in Riyadh city. A descriptive analytical approach was followed to conduct the field study. Sample of the study consisted of members of the audit committee, internal auditors, accountants from the surveyed telecommunications’ sector companies, and the external auditors in the audit offices that specialized on auditing the examined sample of companies. Questionnaire was used as a data collection method. Results showed that activating the role of accounting mechanisms for corporate governance can greatly contribute in limiting creative accounting practices. As they are controlling mechanisms that capable of protecting companies, shareholders and stakeholders from any manipulation or misleading information in the financial statements. Further, internal audit plays a major role in limiting creative accounting practices by examining and evaluating the effectiveness of the internal control system. Furthermore, the independence and competence of the external auditor and his commitment to the rules of conduct and ethics of the profession contribute greatly in limiting creative accounting practices in the examined companies. The study recommended the necessity of holding specialized training courses for members of audit committees, internal auditors and external auditors on methods of detecting creative accounting practices to combat and reduce them.

scholarly journals TanggungJawab Polri dalam Pengamanan Calon Kepala dan Wakil Kepala Daerah di Kota Denpasar

2021 ◽  
Vol 2 (3) ◽  
pp. 558-562
Author(s):  
Dimas Putra Wicaksana ◽  
Agung Anak Sagung Laksmi Dewi ◽  
Luh Putu Suryani
Keyword(s):  
Research Method ◽  
Secondary Data ◽  
Legal Research ◽  
Responsible Action ◽  
National Police ◽  
Article 5 ◽  
Security Procedures

The responsibility of the National Police in securing the candidates who will be elected as regional heads and also their deputy is a responsible action during the regional head elections, therefore the police apparatus is very important in maintaining security and order during the election. This study examines the form of security for candidates for regional heads and deputy regional heads in Denpasar City and explains the responsibility of the National Police for the security of candidates for regional heads and deputy regional heads in Denpasar City. The research method used is an empirical legal research method, with a statutory approach. The data used are primary and secondary data obtained by interview, observation and documentation techniques. The results of the study indicate that the security procedures for candidates who will be elected as regional heads and also their representatives in Denpasar City are referred to the rules implemented by the Denpasar Police and based on Article 5 paragraph (2) of Law No. 2 of 2002 concerning the Police. While the responsibility of the National Police for the security of candidates who will be elected as regional heads and also their representatives in Denpasar City is as the bearer of obligations, especially under the command of the Chief of Police, one of the main tasks of carrying out these obligations is the role of the Police as an intelligence unit in overcoming potential security disturbances.

PEMBAHARUAN HUKUM ISLAM DI MESIR DAN SUDAN: STUDI KOMPARASI

2021 ◽  
Vol 2 (3) ◽  
pp. 1
Author(s):  
Asrizal Saiin ◽  
Hasbi Umar ◽  
Hermanto Harun
Keyword(s):  
Qualitative Research ◽  
Research Method ◽  
Islamic Law ◽  
Secondary Data ◽  
Western Civilization ◽  
Normative Approach ◽  
Western Imperialism ◽  
Secondary Data Source ◽  
Data Source

This paper discusses how the renewal of Islamic law occurred in Egypt and Sudan. This study uses a qualitative research method with a normative approach. The data source used in this study is a secondary data source, because it only examines the literature or literature. From the results of this study, it can be understood that the role of the countries of Egypt and Sudan in fighting for qanunization (taqnin) and the formalization of Islamic law is very large. Even though they have to go through the challenges of Western imperialism and secularism, so that Islamic societies and countries have variations in responding to Western civilization today. The renewal of Islamic law in Egypt and Sudan occurred because of the struggle of Muslims in Egypt and Sudan with the rulers of the Islamic world, between secularism and Islamic law.

scholarly journals PERAN PENYELENGGARA PEMILU DALAM PEMILIHAN LEGISLATIF 2014 DI KABUPATEN SIDOARJO

2015 ◽  
Vol 3 (1) ◽  
pp. 93
Author(s):  
Dwi Purnamasari ◽  
Ashabul Kahfi ◽  
Arief Fatchur Rachman
Keyword(s):  
Mass Media ◽  
Research Method ◽  
Secondary Data ◽  
Policy Formulation ◽  
Qualitative Approach ◽  
General Election ◽  
Primary Data ◽  
Legislative Elections ◽  
Election Commission

This study aims to analyze and determine the role of the Election Supervisory Committee and the Commission (general election commission) Implementation of legislative elections in 2014 in Sidoarjo and analyze the factors that cause a lack of understanding of policy formulation election organizers in the respective organizers of the Role of Election Supervisory Committee and the General Election Commission. This research method is using descriptive qualitative approach. The data needed is a secondary data in the form of books, journals, articles, print media (newspapers) and the mass media as well as primary data obtained from informants through. Based on the results of this study concluded that the role of each institution in the administration of elections has not run optimally in accordance with Law Number 15 of 2011 on the Election. In the implementation on the ground found some constraints on each institution in organizing legislative elections in 2014 related to the duties and responsibilities between the Role of the Election Supervisory Committee and the General Election Commission.

scholarly journals The Effect of Audit Committee Characteristics on Audit Quality: The Moderating Role of Internal Audit Function

2020 ◽  
Vol 3 (2) ◽  
Author(s):  
Josephine Kuan Pei See ◽  
Anwar Allah Pitchay ◽  
Yuvaraj Ganesan ◽  
Hasnah Haron ◽  
Ratih Hendayani
Keyword(s):  
Structural Equation ◽  
Audit Committee ◽  
Audit Quality ◽  
Internal Audit ◽  
Secondary Data ◽  
Listed Companies ◽  
Internal Audit Function ◽  
The Relationship ◽  
Moderating Role

The purposes of study are to examine the effect of audit committee characteristics namely gender, frequency of meetings, independence member in audit committee and audit committee size on audit quality and the moderating role of internal audit function in the relationship between audit committee characteristics and audit quality. The objective is to contribute to the new evidence on the role of audit committee characteristics plays towards the audit quality with internal audit function as moderator. This research applied a quantitative approach and secondary data as the main source of information for analysis. Stratified random sampling techniques are being used in this study. Further, the structural equation modelling (SEM) approach via SmartPLS was utilized to achieve the research purpose by evaluating the data collected from 250 public listed companies in Malaysia. The results reveal that only three of the audit committee characteristics, namely presence of female members in the audit committee, frequency of meetings and independence of directors, are positively influencing the audit quality for listed companies in Malaysia. Surprisingly, this study also found that internal audit function did not play the moderating effect in the relationship between audit committee characteristics and audit quality. The findings will facilitate researchers and scholars to enhance the understanding of audit committee characteristics particularly the gender, frequency of AC meetings and independence members in the audit committee played in improving overall audit quality. The companies’ stakeholders like professional accountancy body and governments may use the outcomes from this research study to improve existing rules and government regulations and code of conducts of its members to improve the quality of their works. This study contributes to the relatively new discussion on the effect of audit committee characteristics on audit quality by adding internal audit function as a moderator in Malaysia. The outcome from this study may assist the companies’ stakeholders like professional accountancy body and governments in determining improved methods to enhance audit committee characteristics in improving audit quality.

scholarly journals ANALISIS FAKTOR AUDIT INTERNAL DAN PENGARUHNYA TERHADAP PELAKSANAAN GOOD CORPORATE GOVERNANCE

2017 ◽  
Vol 12 (3) ◽  
pp. 359
Author(s):  
Gusnardi Gusnardi
Keyword(s):  
Corporate Governance ◽  
Data Analysis ◽  
Path Analysis ◽  
Hypothesis Testing ◽  
Research Method ◽  
Internal Audit ◽  
The State ◽  
Primary Data ◽  
Good Corporate Governance

To implement the good corporate governance as it was expected, especially in the BUMN Tbk. in Indonesia, it is important to optimize the  role of internal audit. The purpose of this research is to explore the influence of internal audit partly and simultaneously on the good corporate governance at the state-owned companies (BUMN Tbk) in Indonesia. The data used in this research were primary data collected by questionnaires. The data analysis for hypothesis testing was the path analysis. This research done with research method of census by 13 at the state-owned companies (BUMN Tbk.) in Indonesia.  The data used in this research were primary data collected by questionnaires. Result of this research indicates that audit factors partly and simultaneously has influenced significantly to exercise on the good corporate governance at the state-owned companies (BUMN Tbk.) in Indonesia.

scholarly journals FAST Generation to Achive SDGs Post Pandemic

Khazanah ◽  
2020 ◽  
Vol 12 (2) ◽  
Author(s):  
Dian Pratama ◽  
◽  
Wulan Ruhiyyih Khanum ◽  
Keyword(s):  
Qualitative Research ◽  
Character Education ◽  
Education System ◽  
Research Method ◽  
Secondary Data ◽  
Phenomenological Approach ◽  
Research Process ◽  
Qualitative Research Method ◽  
The World

The Covid-19 pandemic has impacted all aspects of life. One of the things that has been affected is the achievement of the SDGs which has been hampered by this pandemic. The condition that has been deteriorated due to the pandemic should not be used as an excuse to achieve the SDGs, in this case the role of youth is very important to achieve SDGs, especially in the post-pandemic period. The method used in this research is a qualitative research method with a phenomenological approach. The data used are primary and secondary data that have been collected, processed, made conclusions, and then interpreted. This study aims to design a character education system for the younger generation in their role in achieving the SDGs. The results of the interpretation of data that have been collected and then processed in the research process, make a proposal for "FAST Generation". These concepts are some of the main characteristics that youth must have in their role in achieving the SDGs in the post-COVID-19 pandemic. FAST Generation is a character that must be possessed by youth in achieving the SDGs. Youth with character will make the world safer, more prosperous, and more focused, so that the achievement of the goals contained in the SDGs will be easier.

scholarly journals Influence Integrity, Objectivity and Moral Courage by The Effectiveness of Internal Audit Senior Management Support for Variable Moderation

2019 ◽  
Author(s):  
Intan Permata Sari ◽  
Betri Sirajuddin
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Qualitative Analysis ◽  
Internal Audit ◽  
Secondary Data ◽  
Moral Courage ◽  
Senior Management ◽  
Management Support ◽  
Internal Auditors ◽  
The Government

The purpose of this research was to Determine the purpose of Integrity, Objectivity, moral courage on the effectiveness of internal audit and to know senior management support as moderating the effect of integrity on the effectiveness of internal audit,senior management support as the moderating influence of Objectivity on the effectiveness of internal audit and senior management support moral courage as a moderating influence towards the effectiveness of internal audit. The type of research was associative research. The Data used was primary and secondary data. The population of this research was internal auditors at the government bank in western Ilir subdistrict Palembang with 38 respondents. The techniques of data collection was by distributing questionnaires. The Methods of data analysis used in this research was quantitative and qualitative analysis. The results of the research indicated resources Significantly integrity that influenced the effectiveness of internal audit. Objectivity Significantly influenced the effectiveness of internal audit and moral courage that Significantly influenced the effectiveness of internal audit. Senior management support was Able to Strengthen Integrity, Objectivity and moral courage towards the effectiveness of internal audit.

scholarly journals INTEGRITAS INTERNAL AUDITOR SEBAGAI VARIABEL MODERASI PENGARUH KOMPETENSI, PENGALAMAN KERJA INTERNAL AUDITOR DAN DUKUNGAN MANAJEMEN SENIOR TERHADAP EFEKTIVITAS AUDIT INTERNAL

2020 ◽  
Vol 5 (1) ◽  
pp. 40
Author(s):  
Betri Sirajuddin ◽  
Rafliande Ravember
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Work Experience ◽  
Internal Audit ◽  
Secondary Data ◽  
Senior Management ◽  
Management Support ◽  
Private Bank ◽  
Internal Auditor ◽  
The Public

The goal is to determine the effect of Competence, Work Experience Internal Auditor, and Senior Management Support The Effectiveness of Internal Audit with Integrity Internal Auditor as moderating variable on Public Private Bank Prabumulih. This type of research is associative research. The data used are primary and secondary data. The population is scattered and auditors working in the Public Private Bank Prabumulih total of 32 respondents. Data collection techniques by using interviews and questionnaires. Methods of data analysis used in this research is the analysis of quantitative and qualitative analysis. These results indicate that the competence positively and significantly affects the effectiveness of the Internal Audit, Internal Auditor Work Experience positively and significantly affects the effectiveness of Internal Audit, and Senior Management Support Internal Auditor positively and significantly affect the Effectiveness of Internal Audit. Competence positively and significantly affects the effectiveness of the Internal Audit Integrity moderated Internal Auditor, Work Experience positively and significantly affects the effectiveness of the Internal Audit Integrity moderated Internal Auditor,

scholarly journals PERANAN SEKTOR UNGGULAN TERHADAP PEREKONOMIAN DI KABUPATEN JAYAWIJAYA

2018 ◽  
Vol 14 (1) ◽  
pp. 263
Author(s):  
Epra ., Wenda ◽  
O. Esry H. Laoh ◽  
Melissa L. G. Tarore
Keyword(s):  
Water Supply ◽  
Research Method ◽  
Agricultural Sector ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Construction Sector ◽  
Processing Industry ◽  
Services Sector ◽  
Industry Sector

This study aims to determine what sectors are the leading sectors and the role of superior sector to the economy within the last 5 years in Jayawijaya regency. This research is conducted for three months starting from June 2017 until August 2017 in Jayawijaya Regency. The data used in this study is secondary data obtained from the Central Bureau of Statistics (BPS) Jayawijaya district. The data is in though using descriptive analysis research method. The research shows that the sectors that are the leading sectors in Jayawijaya Regency are agriculture, forestry, fishery, processing industry sector, electricity, gas and water supply sector, construction sector, trade, hotel and restaurant sector, transportation and communications sector, and the services sector. The sectors of services, transport and communications, and the agricultural sector are the most contributing sectors in the economy compared to other leading sectors.

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