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FAKTOR – FAKTOR YANG MEMPENGARUHI KINERJA PEGAWAI BAGIAN KEUANGAN PADA SKPD DI KABUPATEN KUPANG Rosari, Renya; Tnunay, Christin
Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Vol. 2 No. 4 (2020): Inspirasi Ekonomi : Jurnal Ekonomi Manajemen
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32938/jie.v2i4.867

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Partisipasi Anggaran, Komitmen Organisasi, Kepuasan Kerja, Job Relevant Information, Budaya Organisasi dan Locus Of Control Terhadap Kinerja Pegawai Bagian Keuangan pada SKPD di Kabupaten Kupang. Populasi dalam penelitian ini adalah pegawai bagian keuangan pada SKPD di Kabupaten Kupang dan sampel sebanyak 40 pegawai bagian keuangan. Pengambilan data pada penelitian ini dengan metode kuesioner. Hasil pengujian regresi linear berganda menunjukan bahwa Partisipasi Anggaran dan Job Relevant Information berpengaruh negatif dan tidak signifikan terhadap Kinerja Pegawai bagian keuangan, Komitmen Oganisasi, Budaya Organisasi dan Locus Of Control berpengaruh positif dan signifikan terhadap Kinerja Pegawai bagian keuangan, Kepuasan Kerja berpengaruh positif dan tidak signifikan terhadap Kinerja Pegawai bagian keuangan.
Optimization of Social Support in Physical Education Learning to Strengthen Students’ Social Self-Esteem Blegur, Jusuf; Rajagukguk, Christin Prima Mery; Lumba, Andreas Johanis Fredik; Rosari, Renya
Jurnal Pendidikan Progresif Vol 11, No 2 (2021): Jurnal Pendidikan Progresif
Publisher : FKIP Universitas Lampung

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Abstract

Optimization of Social Support in Physical Education Learning to Strengthen Students’ Social Self-Esteem. Objectives: This study aims to test the determination of teacher and classmate support for students’ social self-esteem. Methods: The participants were 94 junior high school students grade 7 (M = 12.7660; SD = 0.53733). We collected the data using The Teacher and Classmate Support Scale and Social Self-Esteem Inventory. Data were analyzed descriptively and the t-test. Findings: The results of teacher and classmate support and students’ social self-esteem variables show positive results, as well as proving that teacher and classmate support affects students’ social self-esteem during physical education learning activities. Conclusion: The presence of teachers in the learning class is necessary to provide social, emotional, and cognitive support to students so that they become more confident in performing their abilities and also feel comfortable with every performance they produce in some learning experiences and expressive learning cultures. Keywords: social support, teacher support, classmate support, students’ social self-esteem. DOI: http://dx.doi.org/10.23960/jpp.v11.i2.202105
Determinant Of Fraud Prevention In Regional Financial And Asset Management: Moderation Of Internal Audit Rosari, Renya; Utomo, Dwi Cahyo
JAS (Jurnal Akuntansi Syariah) Vol 8 No 2 (2024): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v8i2.2085

Abstract

This research aims to find empirical evidence of the influence of the internal control system, auditor competence, and organizational culture on fraud prevention, with internal audit as a moderating variable. This study applied a quantitative method and a causally associative approach. Employees at the Financial and Asset Management Agency of Kupang Regency and City Government were population in this study 91 civil servants. The sample was chosen using purposive sampling, and the research sample was 75 respondents. Data collection uses survey techniques by distributing questionnaires to be filled out by employees. Partial least squares-structural equation modelling (PLS-SEM) is used in the data analysis with SmartPLS version 3.29. The result of this study indicates that internal control systems, auditor competence, and organizational culture positively affect fraud prevention. Internal audits do not affect fraud prevention. Internal audit can moderate the effect of internal system control and auditor competence. Internal audits cannot moderate the relationship between organizational culture and fraud prevention. This research can contribute to advancing current theory and be a reference for further research, especially on fraud risk. This research can be a reference for audit institutions in advancing best practices to improve the effectiveness of government audits in reducing and preventing fraud.