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All Journal IJEBA (International Journal of Economic, Business & Applications) Indonesian Research Journal on Education
Yuswanita, Lativa
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The Influence of Information System, Internal Control System, and Understanding Regulation on The Effectiveness of Regional Asset Management, with The Quality of Regional Aparatures as A Moderating Variables in Pekanbaru City Government Lativa Yuswanita; Yesi Mutia Basri; Nasrizal Nasrizal
INTERNATIONAL JOURNAL OF ECONOMICS, BUSINESS AND APPLICATIONS Vol 4, No 2 (2019)
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (646.139 KB) | DOI: 10.31258/ijeba.4.2.18-30

Abstract

This study aims to find the empirical evidence of the influence of information system, internal control system, and understanding regulation on the effectiveness of regional asset management, using the quality of the regional apparatus as a moderating variable. The population in this study is Regional Apparatus Organization (OPD) located in Pekanbaru City Government. The total of population is 44 OPDs. The sampling technique in this study is saturated sampling technique. Thus, there are 44 OPDs that becomes sample in this study. The data used is primary data, while the data analysis method is Structural Equation Model (SEM) approach using WarpPLS software version 6.0. The results of this study concluded that information system, internal control system and understanding regulation affect the effectiveness of regional asset management. The quality of regional apparatus is able to moderate the information system, internal control system and the understanding regulation on the effectiveness of regional asset management.
The Influence of Information System, Internal Control System, and Understanding Regulation on The Effectiveness of Regional Asset Management, with The Quality of Regional Aparatures as A Moderating Variables in Pekanbaru City Government Yuswanita, Lativa; Basri, Yesi Mutia; Nasrizal, Nasrizal
International Journal of Economic, Business & Applications Vol. 4 No. 2 (2019): International Journal of Economic, Business and Applications
Publisher : Program Pascasarjana, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.36

Abstract

This study aims to find the empirical evidence of the influence of information system, internal control system, and understanding regulation on the effectiveness of regional asset management, using the quality of the regional apparatus as a moderating variable. The population in this study is Regional Apparatus Organization (OPD) located in Pekanbaru City Government. The total of population is 44 OPDs. The sampling technique in this study is saturated sampling technique. Thus, there are 44 OPDs that becomes sample in this study. The data used is primary data, while the data analysis method is Structural Equation Model (SEM) approach using WarpPLS software version 6.0. The results of this study concluded that information system, internal control system and understanding regulation affect the effectiveness of regional asset management. The quality of regional apparatus is able to moderate the information system, internal control system and the understanding regulation on the effectiveness of regional asset management.
Efektivitas Peran Audit Internal dalam Mencegah Kecurangan: Literature Review Yuswanita, Lativa
Indonesian Research Journal on Education Vol. 5 No. 6 (2025): Irje 2025
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/irje.v5i6.3478

Abstract

Audit internal memiliki peran strategis dalam memitigasi risiko terjadinya fraud di sektor publik maupun swasta. Kajian ini bertujuan untuk mereview berbagai literatur yang membahas efektivitas audit internal dalam pencegahan kecurangan, dengan menyoroti faktor-faktor yang berpengaruh terhadap kinerjanya untuk mendukung terciptanya tata kelola yang baik. Metode yang digunakan adalah systematic literature review bersifat kualitatif, menganalisis 10 artikel yang diperoleh dari jurnal, buku, dan laporan profesional yang diterbitkan antara tahun 2020–2025. Hasil analisis menunjukkan bahwa efektivitas audit internal dipengaruhi oleh kompetensi dan independensi auditor, dukungan manajemen, sistem pengendalian internal, serta budaya organisasi yang berintegritas. Audit internal tidak hanya berperan dalam mendeteksi kelemahan pengendalian, tetapi juga memberikan rekomendasi strategis yang bersifat preventif untuk menekan potensi terjadinya fraud. Temuan ini menegaskan pentingnya penguatan kapasitas dan independensi auditor, sekaligus menumbuhkan budaya organisasi yang berorientasi pada akuntabilitas. Kajian ini memberikan kontribusi orisinal dengan mengintegrasikan temuan-temuan penelitian terbaru ke dalam konteks tata kelola modern yang dihadapkan pada tantangan fraud.
Co-Authors Nasrizal Nasrizal Nasrizal, Nasrizal Yesi Mutia Basri Yesi Mutia Basri