PENGARUH PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN FRAUD MELALUI AKUNTABILITAS PUBLIK SEBAGAI VARIABEL INTERVENING

This research is aimed to investigate whether internal control have signifi cant effect to fraud prevention using public accountability as intervening variabel. The data in this research is the primary data, which obtained by distributing questionnaires directly to respondents, Inspectorate auditors of the city as ex-Kedu residency. Amount of sampel is 59 Inspectorate auditors that be selected by using purposive sampling method. Hypothesis testing was done by path analysis. This research shows that internal control signifi cantly affect to public accountability and fraud prevention. Using path analysis found that internal control can directly infl uence to fraud prevention and also have indirectly affect from internal control to public accountability (as intervening) and to fraud prevention. The value of R2 public accountability is 56.9%, it means that public accountability level is explained by the variable of internal control 56.9%, while the other 43.1% is explained by other variables. However, the value of R2 fraud prevention is 75.8%, it means that fraud prevention level is explained by the variable of internal control 75.8%, while the other 24.2% is explained by variables excluded from the model

EVALUASI PENGELOLAAN SAMPAH BERBASIS MASYARAKAT

Penggiat Paguyuban “Legok Makmur” mengaplikasikan kemampuan dan ketrampilan bercocoktanam dan pengelolaan sampah dengan memanfaatkan potensi alam lingkungan sekitar. Pelaksanaansampai saat ini masih harus dilakukan peningkatan karena belum maksimal sehingga sangatdiperlukan evaluasi pengelolaannya dilihat dari berbagai aspek. Tujuan penelitian ini, melakukanevaluasi guna meningkatkan kegiatan pengelolaan sampah di Kota Magelang khususnya KelurahanWates sehingga akan meningkatkan pemenuhan tanggung jawab pada sektor publik, sektor pribadi,dan masyarakat umum. Tujuan lain penelitian ini, yaitu untuk mengevaluasi implementasi pelaksanaanpengelolaan sampah di Legok Makmur sebagai Rintisan Kampung Organik Kota Magelang seringmenjadi objek study banding di bidang lingkungan hidup. Metode penelitian dengan menggunakanmetode kualitatif yaitu metode evaluasi dengan membandingkan suatu kejadian atau kegiatan denganstandar yang telah ditetapkan. Penggunaan metode kualitatif mengkaji suatu masalah tidak hanyaberdasarkan pada laporan suatu kejadian atau fenomena saja, tetapi juga berdasarkan dengansumber- lain yang relevan. Hasil pengelolaan sampah tersebut meliputi pupuk kompos dan kerajinan.Dimana hasil pengolahan ini akan meningkatkan nilai ekonomis, yang nantinya akan meningkatkankesejahteraan masyarakat. Responden dalam mengelola sampah sudah memenuhi aspek teknis yangmeliputi pemilahan, pewadahan, pengumpulan, pengangkutan, pengolahan, pembiayaan dan aspekperan serta masyarakat.  Kata kunci : pengelolaan sampah, organik, anorgani

PENGARUH PROFESIONALISME TERHADAP KEINGINAN BERPINDAH DENGAN KOMITMEN ORGANISASI DAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING (STUDI EMPIRIS PADA AUDITOR SE JAWA)

The objectives of this research are to examine influence of professionalism on turnover intention to organizational commitment and job satisfaction as intervening variable. The professional's auditor could give the great contribution to organization, The professional auditor with function and the effective audit organization, may help the organization to meet its objective and goals. This study was conducted because inconsistency result of previous studies, therefore retest is needed. The data used is from auditor perception in The Public Accountant Office of Java. The sampling method used is convenience sampling. The questionnaires were distributed to 1.100 respondents through mail survey and contact person; 180 of the questionnaires were returned and can be used. The data analysis is used multivariate structure equation modeling by AMOS 4.01 and SPSS 10.01 package software. The result shows that all dimension professionalism has not influence affective commitment and job satisfaction. Two dimensions professionalism community affiliation and dedication are positively influence continuance commitment, but dimensions autonomous needs, belief self regulation and social obligation have not influence continuance commitment While dimension professionalism is social obligation has influence to normative commitment, but dimensions community affiliation, utonomous needs, belief self regulation and dedication have not influence normative commitment. The dimensions organizational commitment affective commitment and normative commitment are influence to job satisfaction, while continuance commitment is not influence to job satisfaction. The job satisfaction has not influence to all dimensions organizational commitment. The all dimensions organizational commitment positively influence to turnover intention only dimensions affective commitment, while continuance and normative positively influence. The job satisfaction has positively influence turnover intention. Tujuan penelitian ini adalah untuk menguji pengaruh profesionalisme terhadap keinginan berpindah melalui komitmen organisasi dan kapuasan kerja sebagai variabel intervening. Auditor yang profesional nantinya dapat memberikan kontribusi yang besar bagi organisasinya. Profesional auditor dapat membantu organisasi mencapai sasaran dan fungsi organisasi audit yang efektif Penelitian ini dilakukan karena adanya ketidakkonsistenan hasil penelitian sebelumnya, maka perlu dilakukan pengujian kembali. Penelitian ini menggunakan data yang diperoleh dari persepsi atau pendapat auditor di Kantor Akuntan Publik se Jawa. Metode pengambilan sampel dilakukan dengan convenience sampling. Kuesioner yang dikirim sebanyak 1.100 eksemplar melalui mail survey dan contact person. Adapun kuesioner yang kembali dan layak untuk dianalisis sebanyak 180 eksemplar. Data tersebut dianalisis menggunakan teknik multivariate Structure Equation Modelling (SEM) yang dibantu dengan program software AMOS 4.01 dan SPSS 10.01. Hasil penelitian hil menunjukkan bahwa semua dimensi profesionalisme tidak berpengaruh terhadap affective commitmen dan kepuasan kerja. Dua dimensi profesionalisme yaitu afiliasi komunitas dan dedikasi berpengaruh positif terhadap continuance commitment, tetapi dimensi kebutuhan otonomi, kepatuhan terhadap peraturan sendiri dan kewajiban sosial tidak berpengaruh terhadap continuance commitment. Sedangkan dimensi profesionalisme yaitu kewajiban sosial berpengaruh positif terhadap normative commitment, tetapi dimensi afiliasi komunitas, kebutuhan otonomi, kepatuhan terhadap peraturan sendiri dan dedikasi tidak berpengaruh terhadap normative commitment. Dimensi komitmen organisasi seperti affective commitment, dan normative commitment berpengaruh terhadap kepuasan kerja, sedangkan cntinuance commitment tidak berpengaruh. Sabaliknya kepuasan kerja tidak berpengaruh terhadap semua dimensi komitment organisasi Adapun semua dimensi komitmen organisasi berpengaruh positif terhadap keinginan berpindah. Kepuasan kerja berpengaruh positif terhadap keinginan berpindah

FAKTOR INTERNAL DAN EKSTERNAL DALAM PERKEMBANGAN USAHA KOPERASI DI KOTA MAGELANG

The purpose of this study was to test empirically that internal factors (member participation, solidarity among members, education and leadership management, business scale; capital development; managerial skills; market network, the number and quality of human resources; ownership and utilization of production technology and information; management system ; the performance of the board; similarity of interests of members) and external factors (government commitment; infrastructure systems; services, education and counseling; supporting climate; lifting of government facilities; price level) affect the development of cooperatives in the city of Magelang. The sample was 34 and the cooperative management that can be processed by 27 respondents. Analysis of the data used is multiple regression. Results of fieldwork states that the board of education and leadership has a positive effect on the development of a cooperative effort. This study can not prove the other internal factors and external factors affect the development of a cooperative effort. The test results of the adjusted R2 menghaslkan 34.9% while the remaining 65.1% is influenced by other fakor outside the research model

PENGARUH PROFESIONALISME TERHADAP KEINGINAN BERPINDAH DENGAN KOMITMEN ORGANISASI DAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING

The objectives of this research are to examine influence of professionalism on turnover intention to organizational commitment and job satisfaction as intervening variable. The professional's auditor could give the great contribution to organization. The professional auditor with function and the effective audit organization, may help the organization to meet its objective and goals. This study was conducted because inconsistency result of previous studies, therefore retest is needed. Data used was from auditor perception In The Public Accountant Office of Java. The sampling method used is purposive sampling. The questionnaires were distributed to 1.100 respondents through mail survey and contact person; 180 of the questionnaires were returned and can be used. The data analysis Is used multivariate structure equation modeling by AMOS 4.01 and SPSS 10.01 package software. The result shows that all dimension professionalism has not influence affective commitment and job satisfaction. Two dimensions professionalism community affiliation and dedication are positively influence continuance commitment, but dimensions autonomous needs, belief sell regulation and social obligation have not influence continuance commitment. While two dimensions professionalism are autonomous needs and social obligation have influence to normative commitment, but dimensions community affiliation, belief sell regulation and dedication have not influence normative commitment. All the dimensions organizational commitment affective commitment, continuance commitment and normative commitment are influence to job satisfaction, but job satisfaction has not influence to all dimensions organizational commitment. The negatively influence to turnover intention only dimensions affective commitment, while continuance and normative positively influence. The job satisfaction has positively influence turnover intention. Keywords : Professionalism : community affiliation, autonomous needs, belief self regulation, dedication and social obligation, turnover intention, organizational commitment: affective commitment, continuance commitment and normative commitment, job satisfactio

Pengaruh E-Commerce, Budaya Organisasi, Penggunaan Sistem Informasi Akuntansi Dan Literasi Keuangan Terhadap Kinerja UMKM di Kota Magelang

 The performance of MSMEs is considered to be one of the benchmarks in achieving company goals. Improved performance will bring progress for a business to be able to survive in competition and not go bankrupt. This study aims to empirically test and analyze the Effect of E-commerce. Organizational Culture, Use of Accounting Information Systems and Finansial Literacy on MSME Performance. This study used a sample of MSMEs in Magelang City. The number of samples in this study was 129 respondents. Sample selection using purposive sampling method. Hypothesis testing in this study using mulyiple linear regression. From the overall data, i tis found that e-commerce, organizational culture, use of accounting information system, and finansial literacy simultancously affect the performance of MSMEs by 43,60%. The results of this study indicate that e-commerce and finansial literacy have a postivite effect on MSME performance, while organizational cultur and accounting information system have  effect on effect on MSME performace. Keywords: e-commerce; organizational culture; use of information systems accounting; finansial literacy; and MSME performance