scholarly journals Internal Control, Organizational Culture, and Quality of Information Accounting to Prevent Fraud: Case Study From Indonesia's Agriculture Industry

2020 ◽  
Vol 11 (4) ◽  
pp. 316
Author(s):  
Puji Rahayu Setyaningsih ◽  
Nengzih Nengzih
Keyword(s):  
Organizational Culture ◽  
Internal Control ◽  
Sampling Technique ◽  
Organization Culture ◽  
Structured Interviews ◽  
Quality Of Information ◽  
Descriptive Research ◽  
Agriculture Industry

This research wants to find out how far internal control, organization culture and the quality of accounting information system will help the small-medium enterprises (SMEs) to prevent fraud. by applying the case study approach in achieving its aims and objectives. This study is done by a used case study from SMEs in the agriculture industry in Lampung province, Indonesia. The data were collected through observations and semi-structured interviews with employed and managerial staff. This research applied a mixed method in collecting and analyzing data, which were document analyses and interviews. Applying more than a single method in collecting data enables the researcher to compare and to verify the information accuracy (Brewer and Hunter 2006). This method can increase the credibility and validity of the findings because the final bias will depend on one method which later can be avoided (Yin 2012). This type of research is quantitative descriptive research. The purpose of this descriptive research is to provide a descriptive, systematic, factual and accurate description of the facts, properties, and relationships between the phenomena investigated. All data that will be used in this study is sourced from the results of respondents' answers to the questionnaire given to employees at PT. XYZ as many as 70 respondents with the unit of analysis are part of Business Control, Human Capital, Finance, Marketing, and Operations. The sampling technique that uses saturated sampling, which is a sampling technique where all members of the population will be used as samples. The results of the study show that some weaknesses of the internal controls have been identified as one of the factors of fraud. The results show that Internal Control Organizational Culture and Quality of Information Accounting have a positive significant effect to prevent fraud.

scholarly journals The Role of Organization Culture, Leadership and Training Towards Improving Work Performance Country Civil Worker: Case Study in Financial and Development Supervisory Agency

2020 ◽  
Vol 4 (2) ◽  
pp. 115-126
Author(s):  
Muhammad Ramaditya ◽  
Amirul Wahid Prihantoro
Keyword(s):  
Organizational Culture ◽  
Random Sampling ◽  
Work Performance ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Organization Culture ◽  
The Impact ◽  
And Training

The objective of this study is analyzed the impact of organizational culture, training, and leadership on the work performance of civil workers in financial and development supervisory agency. This research uses an associative approach with simple random sampling technique which is measured by SEM using the Smart PLS 3.0 application. The population of this study was 330 civil workers in Financial and Development Supervisory Agency (BPKP). The results of the study shown that the Organizational Culture Variables did not significantly influence work Performance of the civil worker in Financial and Development Supervisory Agency, but do not pass the reliability test. Training Variables have a positive and significant effect on the work performance of the civil workers. Leadership variables have a positive and significant effect on the work performance of the civil workers in Financial and Development Supervisory Agency.

scholarly journals THE INFLUENCE OF TRUST AND INFORMATION QUALITY ON ONLINE PURCHASE DECISION IN THE SHOPEE APPLICATION (A CASE STUDY ON PT SRI BOGOR’S EMPLOYEE)

2021 ◽  
Vol 1 (2) ◽  
pp. 37-42
Author(s):  
Esa Indra Mustika ◽  
Antoni Ludfi Arifin
Keyword(s):  
Information Quality ◽  
Sampling Technique ◽  
Purchase Decisions ◽  
Purchasing Decisions ◽  
Quality Of Information ◽  
Online Purchase ◽  
A Value ◽  
Positive Effect

This study aims to determine how trust and information quality influence online purchasing decisions for Shopee application users. This research is a quantitative study with trust, information quality, and purchase decisions as variables. The population of this research was employees of PT SRI Bogor, who had at least used the Shopee application once. The sample used in this study consisted of 90 respondents who were taken using the accidental sampling technique. Data collection was carried out using questionnaires, in which each respondent was given 25 statements. The data were then analyzed using regression analysis techniques, classical assumption tests, and hypothesis testing. The results of this study indicate that: (1) Trust has a positive effect on purchasing decisions with a value of 28%; (2) Quality of information has a positive effect on purchasing decisions with a value of 37.4%; (3) Trust and quality of information simultaneously influence purchasing decisions with a value of 43.4%, while the remaining 56.6% is influenced by other variables not examined.  

PENGARUH SISTEM PENGENDALIAN INTERN, BUDAYA ORGANISASIONAL, DAN SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN

2016 ◽  
Vol 4 (1) ◽  
pp. 18
Author(s):  
Iwan Satriawan ◽  
Ahmad Rifa'i ◽  
Muaidy Yasin
Keyword(s):  
Organizational Culture ◽  
Control System ◽  
Human Resources ◽  
Financial Reporting ◽  
Internal Control ◽  
Sampling Technique ◽  
Linear Regression Method ◽  
Independent Variables ◽  
Internal Control System

<p><em>This study aims to examine the effect of the internal control system, organizational culture, and human resources to the quality of financial reporting. The research variables consist of independent variables, the internal control system (X1), organizational culture (X2), and human resources (X3), and the dependent variable is the quality of financial reporting. The study population were employees of financial operators on the Sumbawa Regency SKPD scope. Samples were taken using probability sampling technique, which is proportional stratifiet random sampling, which is composed of the Finance Administration, Head of Sub Division of Finance, and Treasurer Expenditure.</em></p><em>Distribution of the questionnaire were 63 copies, and all of them can be used and analyzed. Processing and analysis of data using multiple linear regression method. Partial assay results indicate that the system of internal control, and human resources have a significant effect on the quality of financial reporting. While the organizational culture not significant effect on the quality of financial reporting. Simultaneous test results show the system of internal control, organizational culture, and human resources have a significant effect on the quality of financial reporting. In the measurement of the independent variables the model goodness of internal control systems, organizational culture, and human resources can explain the dependent variable quality of financial reports by 46% and the balance of 54% is explained by other variables not included in the regression models were constructed.</em>

PENGARUH KUALITAS INFORMASI DAN KUALITAS LAYANAN TERHADAP SIKAP DALAM PENGGUNAAN SISTEM APLIKASI DENGAN KEMUDAHAN PENGGUNAAN SEBAGAI VARIABEL INTERVENING PADA JASA TRANSPORTASI ONLINE (GOJEK) DI YOGYAKARTA

2019 ◽  
Vol 27 (2) ◽  
pp. 119-133
Author(s):  
Putri Aprilia Isnaini ◽  
Ida Bagus Nyoman Udayana
Keyword(s):  
Social Media ◽  
Quality Of Service ◽  
Information Quality ◽  
Sampling Technique ◽  
Ease Of Use ◽  
Quality Of Services ◽  
Quality Of Information ◽  
Transportation Services ◽  
Application Systems

This writing is done to determine the effect of information quality and service quality on attitudes in the use of application systems with the ease of use of the system as an intervining variable in online transportation services (gojek) in Yogyakarta. The sample in this study is customers who use online motorcycle transportation services in Yogyakarta. The sampling technique uses accidental sampling technique. Data collection is done by distributing online questionnaires through the Goegle form and distributed with social media such as WhatsApp and Instagram on a 1-4 scale to measure 4 indicators. The results of this study show 1) the quality of information affects the ease of use, 2) the quality of service affects the ease of use, 3) the quality of information influences attitudes in use, 4) the quality of services does not affect attitudes in use, and 5) ease of use attitude in use.

Effect Technology Information On Quality Financial Statement With Internal Control As Moderating Variable

2021 ◽  
Vol 2 (1) ◽  
pp. 9-13
Author(s):  
Aris Eddy Sarwono ◽  
Asih Handayani
Keyword(s):  
Information Technology ◽  
Control System ◽  
Financial Reporting ◽  
Internal Control ◽  
Local Governments ◽  
Sampling Technique ◽  
Financial Statement ◽  
Financial Reports ◽  
Internal Control System

The problem with the low quality of financial reports in local governments is the reason this research was conducted. This research was conducted with the aim of analyzing the use of information technology on the quality of financial reports by considering the internal control system (SPI) factor. The location of this research is in the Karisidenan Surakarta area which includes 6 districts and 1 city. The population of this research is all state civil servants (ASN) in local governments who work in accounting. The sampling technique was using purposive sampling method. The results showed that the use of information technology had a positive effect on the quality of financial reporting in local governments, while the internal control system moderated the effect of the use of information technology on the quality of financial reporting in local governments.

KEPEMIMPINAN LURAH DALAM PENGELOLAAN BANK SAMPAH DI KELURAHAN RAYA KECAMATAN SINGKEP BARAT KABUPATEN LINGGA PROVINSI KEPULAUAN RIAU

2021 ◽  
pp. 13-27
Author(s):  
Agung Nurrahman ◽  
Gatiningsih Gatiningsih ◽  
Muhammad Tri Syaputra
Keyword(s):  
Environmental Issues ◽  
Research Data ◽  
Community Leaders ◽  
Structured Interviews ◽  
Political Will ◽  
Descriptive Research ◽  
Qualitative Descriptive ◽  
Waste Bank

This research focuses on how leadership has a major role in addressing environmental issues, especially through the garbage bank program as a form of case study. Furthermore, the problems that occur in the midst of society are often rely solely on political will or political desire to solve them. The research is to know and learn Lurah's (head of village) leadership in the management of waste banks specifically. This research is qualitative descriptive research. Data collection techniques through structured interviews, documentation and observations. Researchers conducted an analysis using leadership theory from Yukl, where the theory discusses leadership comprehensively. Researchers only focus on five parts of the concept that are considered relevant, namely: visionary, guidance, affiliative, democratic and communicative concepts. The results of this study based on these dimensions are good enough Lurah (head of village) leadership. But there are several things that are considered able to optimize the running of the program through the role of Lurah (Head of village) leadership, namely: first, involving active knots and community leaders such as MUI, academics to support scientific aspects, and professionals in the field of practical management. Keywords: Leadership, Head of Village, Environmental Issues, Waste Management, Waste Bank  

scholarly journals Exploring the Writing Challenges Faced by M.Phil. and Ph.D. Scholars: A Case

2021 ◽  
Vol VI (IV) ◽  
pp. 34-41
Author(s):  
Hina Iqbal ◽  
Muhammad Saeed
Keyword(s):  
Academic Writing ◽  
English Language ◽  
Qualitative Case Study ◽  
Sampling Technique ◽  
Structured Interviews ◽  
Interactive Programming ◽  
Report Quality ◽  
Grammatical Errors ◽  
Language Courses

Academic writing plays a pivotal role in developing research proposals. The present study aimed to explore the grammatical errors that M.Phil/PhDs scholars commit in academic writing. The present study employed a qualitative case study designed to explore the challenges in the English language faced by the M.Phil and PhDs scholars. The 20 Ph.D. and 36 M.Phil scholars were selected by busing purposive sampling technique. Data were collected by using two self-developed semi-structured interviews protocol. Thematic analysis approach was employed for data analysis. The findings revealed that all the participants reported that correct use of tenses was a big hurdle that entailed the other grammatical mistakes and reduced the report quality because all the lexical aspects are linked with these mechanics. The study recommended that English language courses be offered to postgraduate, M. Phil and Ph.D. scholars to learn the technical aspects of the language and provide students with online interactive programming.

scholarly journals Madrasah Quality Improvement Evaluation Strategic Management Based

2020 ◽  
Vol 8 (2) ◽  
pp. 137-145
Author(s):  
Hary Priatna Sanusi
Keyword(s):  
Quality Improvement ◽  
Program Implementation ◽  
Maximum Score ◽  
Implementation Evaluation ◽  
Descriptive Research ◽  
Analysis Technique ◽  
Implementation Program ◽  
Research Type

This study was motivated by a phenomenon that appears in madrasa, namely: 1) the low quality of graduates, in MAN 1 with an average result of UAN 58.5 and MAN 2 57.8 from a maximum score of 100; 2) inconsistency in planning, implementing, evaluating programs to improve quality. The purpose of this study was to identify: work programs, program implementation, evaluation of program implementation, program impacts, and supporting factors inhibiting the improvement of the quality of madrasa. The approach of this study was qualitative-naturalistic, with a descriptive research type. This research method was a case study, with data collection techniques through interviews, observation, and documentation study. Meanwhile, the data analysis technique used the interactive Miles model. The results of this study showed: evaluation of quality improvement which is carried out through an evaluation of needs assessment, assessment of input, assessment of processes and assessment of results.

scholarly journals IMAGE IMPROVEMENT OF THE STATE ISLAMIC UNIVERSITY (UIN) ALAUDDIN MAKASSAR THROUGH THE SATISFACTION AND TRUST OF STAKEHOLDER ON GRADUATE QUALITY

2018 ◽  
Vol 2 (2) ◽  
pp. 57
Author(s):  
Murtiadi Awaluddin
Keyword(s):  
Structural Equation ◽  
Sampling Technique ◽  
Sem Analysis ◽  
Exploratory Research ◽  
Stakeholder Satisfaction ◽  
Descriptive Research ◽  
Equation Modelling ◽  
Image Improvement ◽  
Private Banking

This study aims to determine and analyze the influence of UIN Alauddin Makassar graduate quality to stakeholder satisfaction, stakeholder trust and image of UIN Alauddin Makassar either directly or indirectly. This study categorized in exploratory research. This research included in the descriptive research. The population of this research is all stakeholders in Makassar City. The sampling technique used in this research is purposive sampling. The sample criterion used is a private banking company that employs UIN Alauddin Makassar graduates. The sample size uses maximum likelihood (ML). The number of samples in this study is 100 respondents. In this study, the techniques used include (1) questionnaire; (2) observation; (3) interviews and (4) documentation. The method of analysis used in this research is structural equation modelling (SEM) analysis. The conclusion of this research are: (1) the quality of UIN Alauddin Makassar graduates has a positive and significant impact on stakeholder satisfaction, stakeholder trust and image of UIN Alauddin Makassar; (2) stakeholder satisfaction has a positive and significant impact on stakeholder trust and image of UIN Alauddin Makassar and (3) stakeholder trust have positive and significant impact on UIN Alauddin Makassar image.

scholarly journals RELATIONSHIP LEADERSHIP QUALITY AND CULTURE ORGANIZATION WITH THE PERFORMANCE OF SMAN 28 TANGERANG DISTRICT

2019 ◽  
Vol 1 (2) ◽  
pp. 134-142
Author(s):  
Anggih Perian Guswan Putra
Keyword(s):  
Organizational Culture ◽  
Employee Performance ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Survey Method ◽  
Sample Population ◽  
Leadership Quality ◽  
Quality Of Leadership ◽  
The Relationship

This research was conducted to determine the relationship between the quality of the Principal's leadership and organizational culture with the performance of SMAN 28 Tangerang District employees. The study uses a quantitative approach with a descriptive correlational survey method, using correlation theory which is about product moment. Research data collection techniques from respondents carried out through questionnaires or questionnaires. The sample population was 103 employees in each section of SMAN 28 Tangerang, with simple random sampling technique. The magnitude of the effect of leadership quality and organizational culture together on employee performance by 87.2% This shows the higher the quality of leadership and organizational culture, the better the performance of employees, and vice versa the lower the quality of leadership and organizational culture will have an impact for employee performance.

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