8 research outputs found
Fraud Prevention Determinants: A Balinese Cultural Overview
This study aims to examine the influence of the Tri Hita Karana culture, good village governance and human resource competence on fraud prevention by being moderated by morality. Using the method of analysis, namely multiple linear regression with Moderated Regression Analysis. The total population is 133 villages, and to get the appropriate sample a random sampling technique and a total of 00 villages are sampled. This research was conducted in Tabanan-Bali Regency wich is the district with the highest number of villages and recipients of village funds in the Province of Bali. Research data collection using a questionnaire with survey techniques, the results of which are tri hita karana culture and human resource competencies have a significant positive effect on fraud prevention, while good village governance has a negative and not significant effect on fraud prevention. Another result is that the variable of morality successfully moderates the relationship between human resource competencies on fraud prevention, but is found to be unable to moderate the influence of Tri Hita Karana and good village governance on the prevention of village fund fraud
The Development Of Professional Judgment Research
The auditor's professional judgment quality is essential to maintain and improve. Therefore, careful judgment by an independent third-party can assist the company in its operations. The purpose of this research is to see the development of judgment and decision-making (JDM) in Indonesia and its benefits in improving the quality of auditor judgment, especially auditors in the Indonesian supreme audit institution environment. This thinking is based on that (1) there has been a shift in JDM audit research from a normative model to a cognitive process (2) human cognition is limited, so a cognitive strategy is needed to assist humans in making quality judgments. This study guides designing effective empirical research using this conceptual framework. The framework adopted from this research helps improve the auditor's understanding of the appraisal process that can assist the auditor's appraisal performance by providing a practical suggestion through a cognitive strategy. The result of this research is that the personality factor is one of the factors that influence the auditor's assessment
The Development Of Professional Judgment Research
The auditor's professional judgment quality is essential to maintain and improve. Therefore, careful judgment by an independent third-party can assist the company in its operations. The purpose of this research is to see the development of judgment and decision-making (JDM) in Indonesia and its benefits in improving the quality of auditor judgment, especially auditors in the Indonesian supreme audit institution environment. This thinking is based on that (1) there has been a shift in JDM audit research from a normative model to a cognitive process (2) human cognition is limited, so a cognitive strategy is needed to assist humans in making quality judgments. This study guides designing effective empirical research using this conceptual framework. The framework adopted from this research helps improve the auditor's understanding of the appraisal process that can assist the auditor's appraisal performance by providing a practical suggestion through a cognitive strategy. The result of this research is that the personality factor is one of the factors that influence the auditor's assessment. Certain behaviors are more likely to occur if associated with high expectations and motivational reinforcement. Motivation is linearly related to individual expectations. Future researchers are expected to determine which type of character should be displayed higher. When researchers know which characters can stand out in improving performance, providing motivational reinforcement for the whole individual will be effective. Individual motivation will cause human cognition to be better because there is an urge to direct maximum thinking skills to get the best work results
Analysis of Inventory Management At The Regional Office of The National Land Agency of North Sulawesi Province
Inventory is a current asset that is used to support operational activities.. Inventory must be managed properly and carefully so that there are no mistakes that will create losses. To create good inventory management, accounting policies implemented by government agencies must be based on a strong guideline or standard. For inventory management, it is regulated in Statement of Government Accounting Standards Number 5 which includes the process of recognizing, measuring, recording, and disclosing inventory .The researcher took the object of research at the Regional Office of the North Sulawesi BPN because according to the initial survey, it was found that there were problems in recording inventory. This study aims to determine the inventory management in the Regional Office and what causes errors in inventory recording. The method used in this research is a qualitative method with a case study approach. The results showed that the inventory management at the North Sulawesi BPN Regional Office was carried out properly in accordance with Statement of Government Accounting Standards Number 5, problems that occur are caused by inventory items that have been recorded when taking goods from the warehouse and then at the time of hospitalization, the goods have not been used. However, the North Sulawesi BPN Regional Office still records the ending inventory balance according to the amount of usage
Simple Financial Statements For Individual Companies: Concepts and Technicues Based on Mapalus Philosophy
The author aims to provide a concept and technique of simple financial reporting and introduce the benefits of financial accountability. Authors use a qualitative method or approach with phenomenological studies. Mapalus philosophy is appointed to create a concept and technique of financial accountability for the business of an independent, non -manipulative, and objective individual company. The results of this study are expected to contribute to policymakers and especially respective business owners to report their business results as well as possible through techniques and simple and easy-to-understand strategies and ways
E-Tourism, Personal Technology Post-Adoption Behavior and, Sustainable Behavior Intention in Indonesia
E-tourism's behavior of e-tourism in minimizing the use of natural resources and costs gives birth to sustainable behavior in the form of environmentally friendly tourism and digital technology. This study aims to examine the effects of technology-based post-adoption behavior by tourists that lead to sustainable behavior. Predictors of technology usage using some of the UTAUT2 models. The survey was conducted in Indonesia on respondents in Manado who obtained as many as 100 participants, which were then analyzed using path analysis. The research findings show that the UTAUT 2 model, namely the relationship between hedonic motivation, price value, and habit, affects sustainable behavior mediated by behavior intention. These findings contribute to the development of technology-based marketing and tourism management. Some limitations, as well as implications, are also disclosed in this article
The Effect Of Earning Per Share And Debt To Equity Ratio On Stock Price With Independent Commissioners As Moderation Variable (Study On Infrastructures Sector Companies Listed On The IDX Period 2018-2021)
The stock price is a reflection of the value of a company. The higher the stock price, the higher the value of the company. The company's share price is very important for various parties. The better the information provided by the company's management, the better the signals received by investors, resulting in the company's share price will increase in line with the Signaling Theory. This study aims to determine the effect of Earning Per Share and Debt to Equity Ratio on share prices with Independent Commissioners as moderation variables in infrastructure sector companies listed on the Indonesia Stock Exchange. The sample used was an infrastructure sector company listed on the Indonesia Stock Exchange for the 2018-2021 period that met the predetermined criteria, namely 47 samples. The data source used is quantitative data. The analysis techniques used include descriptive statistical analysis, outer models, inner models and hypothesis testing with the help of the SmartPLS 3.0 program. the results showed that Earnings per share and Debt to equity ratio influenced stock prices and independent commissioners did not moderate the effect of Earning Per Share and Debt to Equity Ratio on Stock Prices