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PENGARUH FAKTOR RISIKO KECURANGAN, GOOD GOVERNMENT GOVERNANCE DAN ORGANIZATIONAL CITIZENSHIP BEHAVIOR TERHADAP KINERJA ORGANISASI BERDASARKAN PENDEKATAN VALUE FOR MONEY Meiyanti, Fajar; Icih; Eka Putri, Trisandi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 1 No 2 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (846.832 KB) | DOI: 10.32670/fairvalue.v1i2.8

Abstract

The study intended to determine how the effects of fraud risk factors, good government governance and organizational citizenship behavior toward performance based on value for money approach. The population used in this research is 60 Satuan Kerja Perangkat Daerah (SKPD) in Subang Regency's Government. The sample size determination is based on the Slovin formula with 5% error rate. The method of sampling in this study is by proportionate stratified random sampling method. The sample used in this research is 52 samples. The analytical tool used in this research is multiple regression and hypothesis test using t-test and f test by using IBM SPSS Statistics 22. The result of the research showed that fraud risk factors had a negative effect not significant to the performance of value for money, good government governance has a significant positive effect on value for money performance and organizational citizenship behavior have no significant positive effect on value for money performance.
ANALISIS PENERAPAN MODAL INTELEKTUAL PADA BADAN USAHA MILIK DAERAH PT. SUBANG ENERGI ABADI Sutanti, Kharisma; Juliawati, Nunung; Agnyoto, Panji; Meiyanti, Fajar
JASS (Journal of Accounting for Sustainable Society) Vol 4 No 02 (2022): JASS Edisi Desember 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v4i02.1009

Abstract

This research aims to analyze the application of intellectual capital at BUMD. If BUMD had applied intellectual capital it would have had a better effect on the company/BUMD's performance so that its manufacturing purposes could be met. The research was intended to identify the application of intellectual capital on the BUMD PT. SEA. The method used by the researcher is a deep-seated interview with a qualitative approach, with data obtained from live interviews with the staff of BUMD PT. SEA. The results show that the application of intellectual capital and its components of human capital, capital, and relational capital at the top of the world bank was well implemented by the BUMD PT. SEA. The results of the interview revealed that the BUMD PPN had adopted the intellectual capital and its indictments, such as tacit knowledge, explicit knowledge, the training programs that the BUMD knowledge adopted, the corporate image, the organizational concept, and documentation that the BUMD adopted. Its relational customer capital and its indictments like a long-term contract, Customer satisfaction, customer profile, and contract renewal have already existed and have already been implemented by BUMD PT SEA.
PENGARUH FAKTOR RISIKO KECURANGAN, GOOD GOVERNMENT GOVERNANCE DAN ORGANIZATIONAL CITIZENSHIP BEHAVIOR TERHADAP KINERJA ORGANISASI BERDASARKAN PENDEKATAN VALUE FOR MONEY : Studi pada Satuan Kerja Perangkat Daerah di Kabupaten Subang Meiyanti, Fajar; Icih, Icih; Eka Putri, Trisandi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 1 No. 2 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1140.151 KB) | DOI: 10.32670/fairvalue.v1i2.8

Abstract

The study intended to determine how the effects of fraud risk factors, good government governance and organizational citizenship behavior toward performance based on value for money approach. The population used in this research is 60 Satuan Kerja Perangkat Daerah (SKPD) in Subang Regency's Government. The sample size determination is based on the Slovin formula with 5 persen error rate. The method of sampling in this study is by proportionate stratified random sampling method. The sample used in this research is 52 samples. The analytical tool used in this research is multiple regression and hypothesis test using t-test and f test by using IBM SPSS Statistics 22. The result of the research showed that fraud risk factors had a negative effect not significant to the performance of value for money, good government governance has a significant positive effect on value for money performance and organizational citizenship behavior have no significant positive effect on value for money performance.