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All Journal Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Pengembangan Wiraswasta JURNAL MANAJEMEN BISNIS Jurnal Pendidikan dan Konseling Jurnal Manajemen Kewirausahaan Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Historia Madania: Jurnal Ilmu Sejarah Jurnal Kajian Ilmiah EKOMABIS: Jurnal Ekonomi Manajemen Bisnis Jurnal Arsitektur TERRACOTTA Jurnal Manajemen Bisnis dan Keuangan Jurnal Akuntansi Bisnis Pelita Bangsa Jurnal Ekonomi Syariah Pelita Bangsa Jurnal Pajak dan Bisnis (Journal of Tax and Business) MASTER: Jurnal Manajemen Strategik Kewirausahaan Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Journal of Social And Economics Research Journal of Islamic Economics and Business Paradigma: Jurnal Kajian Budaya JPNM : Jurnal Pustaka Nusantara Multidisiplin MULTIPLE: Journal of Global and Multidisciplinary GLOBAL: Jurnal Lentera BITEP Dinamika: Jurnal Pengabdian Masyarakat COSMOS GoodWill Journal of Economics, Management, and Accounting Growth: Journal Management and Business
Heru Mulyanto
Universitas IPWIJA
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Journal : COSMOS

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Analisis Kinerja Springfield School Raffles Hills dalam Meningkatkan Mutu Sekolah Elysabeth Elysabeth; Heru Mulyanto
COSMOS : Jurnal Ilmu Pendidikan, Ekonomi dan Teknologi Vol 2 No 1 (2024): Desember
Publisher : PUSDATIN Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

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Abstract

Research to measure the performance of Springfield Raffles Hill School comprehensively from all sectors using Balance Score Card. Springfield Raffles Hills as an SPK school that adopts the Cambridge curriculum must have a comprehensive, coherent, balanced and measurable performance assessment system. The objectives of this study are (1) to know and evaluate the Balanced Scorecard strategy map in accordance with the vision, mission and strategy; (2) Obtain the design of a performance measurement system in accordance with the Balanced Scorecard concept at Springfield School Raffles Hills; (3) Analyze the performance measurement of Springfield School Raffles Hills with the Balanced Scorecard approach. Data processing is done by interview method and Forum Group Discusssion directly to decision makers and customers, namely parents and students. Financial perspectives that can fulfill the course of school activities. Assessing the level of satisfaction of parents and students in the customer perspective, improving the quality of graduates and improving operational performance in the internal business process perspective, as well as job satisfaction index and employee motivation and increasing the achievement of job training in the learning and growth perspective. Based on the results of interviews and FGDs are as follows, the financial perspective has been running efficiently, effectively and economically, the customer perspective is quite satisfied with the performance and services of the school, the internal business process perspective still needs training for teachers and staff, the learning and growth perspective of teachers and staff work with a satisfactory level of satisfaction and have the ability to work satisfactorily. Overall the performance of Springfield School Raffles Hills is in good condition, only an increase in service quality supervision is needed.
Pengaruh Kompetensi Pengelola Keuangan dan Efektivitas Cash Management System Terhadap Perilaku Fraud dengan Sikap Profesional sebagai Variabel Intervening dalam Tata Kelola Keuangan Pada ITKJEN KKP Rosari Minar Cahyani; Sri Lestari Prasilowati; Heru Mulyanto
COSMOS : Jurnal Ilmu Pendidikan, Ekonomi dan Teknologi Vol 2 No 1 (2024): Desember
Publisher : PUSDATIN Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

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Abstract

This study aims to determine the effect of financial manager competence and Cash Management System effectiveness on fraud behavior in the Inspectorate General of the Ministry of Marine Affairs and Fisheries. This study also analyzes the role of professional attitudes as an intervening variable in the relationship between financial manager competence and Cash Management System effectiveness with good financial governance. This study uses Structural Equation Modeling - Partial Least Squares (SEM-PLS) using Smart PLS 3.0 to assess the measurement model (outer model) and structural model (inner model) in the context of research involving financial managers and internal supervisory auditors at the Inspectorate General of Marine Affairs and Fisheries. Evaluation of the measurement model includes validity and reliability tests. Structural model analysis examines the hypothesized relationship between constructs. The findings show that financial manager competence and CMS effectiveness have a positive effect on professional attitudes but do not have a significant effect on fraud behavior directly. Professional attitudes have a negative effect on fraud behavior. Mediation analysis shows that professional attitudes mediate the effect of CMS effectiveness on fraudulent behavior, while competence does not. These results underline the importance of competence and effective CMS in fostering professional attitudes and reducing fraud behavior in the scope of financial managers.
Co-Authors Aditya Nugraha Pratamahanu Aep Nurbani Agnes Ashanti Ariska Dewi Ocktavia Ariska Dwi Ocktavia Asral Baskoro A. Pamungkas Bastanta, Andreas Riski Budiarto, Yessa Oktavia Debby Andrea Dewi, Melani Citra Diana Komala Sari Djumakking, Widyastuti Elin Herlina Elysabeth Elysabeth Fauziah, Ela Fransiskus Gea Gautama Utama, Hartanto Hamzah Muhammad Mardi Putra harisandi, Prasetyo Ida Ayu Putu Sri Widnyani Indra Wibowo Ipril Trinasanthi Irawanty, Wulan Sergi Irfal Irfal Kamela, Hurian Layla Fauziah Lubis, Dewi Afriani Marenda Kurniawati Meli Andriyani MUHAMMAD TAUFIK Muhsoni, Ridwan Mulyati Ichsan Mulyati Mulyati Mursida Kusuma Wardani Natalia, Deli Nugroho, Arief Teguh Nurjanah, Rina Nurmanto, David Nurpatimah, Shinta Permana, Adam Dede Pitria Pitria Prasetyo, Dimas Bayu Pupung Purnamasari Rasipan, Rasipan Rizki Maulana Raharjo Rosari Minar Cahyani Shalsa Billa Putri Sri Lestari Prasilowati Sukmadayanti, Lutfiah Supriatal, Supriatal Suprihatin Lestariningsih Sutarmi Taufik Hidayat Tri Ngudi Wiyatno Turmudzi Vivih Shapira Wulandari, Anna Yahya, Adibah Yayuk Sumarsih