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KAJIAN KONSEP DIAMOND FRAUD THEORY DALAM MENUNJANG EFEKTIVITAS PENGADAAN BARANG/JASA DI PEMERINTAH KOTA BOGOR Edy Purwanto; JMV. Mulyadi; Choirul Anwar
Jurnal Manajemen Indonesia Vol 17 No 3 (2017): Jurnal Manajemen Indonesia
Publisher : Fakultas Ekonomi dan Bisnis, Telkom University.

Penelitian ini bertujuan untuk menganalisis seberapa besar konsep diamond fraud theory dalam menunjang efektivitas pengadaan barang/jasa di Pemerintah Kota Bogor. Sampel yang digunakan dalam penelitian ini sebanyak 130 auditor yang terdiri dari 35 orang auditor Inspektorat Kota Bogor, 45 orang auditor Inspektorat Provinsi Jawa Barat, 30 orang auditor Badan Pengawasan Keuangan dan Pembangunan Provinsi Jawa Barat, dan 20 orang auditor Badan Pemeriksa Keuangan Perwakilan Provinsi Jawa Barat yang memenuhi kriteria penelitian yaitu auditor yang pernah bertugas memeriksa di Kota Bogor, karena penelitian ini menggunakan metode purposive sampling dalam pemilihan sampel. Sedangkan metode analisis data menggunakan teknik regresi linear berganda (multiple linear regression) dengan bantuan aplikasi SPSS 22. Hasil penelitian secara uji silmultan (Uji F) diperoleh bahwa pressure, opportunity, rationalization, dan capability secara simultan berpengaruh terhadap fraud pengadaan barang/jasa di Pemerintah Kota Bogor, hasil penelitian secara parsial (uji t) diperoleh bahwa pressure berpengaruh negatif dan signifikan terhadap fraud pengadaan barang/jasa di Pemerintah Kota Bogor sedangkan opportunity, rationalization, dan capability berpengaruh positif dan signifikan terhadap fraud pengadaan barang/jasa di Pemerintah Kota Bogor dimana tingkat kesalahan yang digunakan adalah 5% atau 0,05 pada taraf signifikan 95%.

ANALISIS EFISIENSI BANK SWASTA DI INDONESIA DALAM PERANNYA UNTUK MENGHASILKAN LABA Asrul Aminullah; JMV. Mulyadi; Mombang Sihite; Syahril Djaddang
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 12 No 1 (2022): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/assets.v1i1.26997

Tujuan penelitian ini adalah untuk menganalisis efisiensi bank swasta di Indonesia dalam menghasilkan laba. Tingkat efisiensi perbankan di Indonesia cenderung rendah dibandingkan dengan perbankan di negara ASEAN lima yang lain. Mayoritas bank umum di Indonesia yang belum mencapai tingkat efisien adalah bank swasta. Oleh sebab itu, peneliti perlu untuk menganalisis penyebab tidak efisien-nya bank swasta di Indonesia. Metode penelitian menggunakan metode kuantitatif dengan pendekatan Data Envelopment Analysis (DEA) yang diukur menggunakan program Banxia Frontier Analyst. Objek penelitian adalah 12 bank swasta peraih laba terbesar di Indonesia pada tahun 2020. Data yang diperlukan dalam penelitian ini diperoleh dari laporan keuangan publikasi bulan Desember dan laporan keuangan tahunan dari masing – masing bank tersebut dari tahun 2016 s.d. 2020. Hasil penelitian menunjukkan bahwa hanya 16,7% bank swasta yang efisien, sedangkan sisanya belum efisien. Penyebab bank tidak efisien antara lain besarnya proporsi dana mahal dalam dana pihak ketiga bank, tingginya pengeluaran pada beban promosi, beban tenaga kerja, dan beban umum dan administrasi, dan tidak optimalnya pengelolaan kredit secara prudent.

FAKTOR – FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERATING PADA PEMERINTAH KABUPATEN ENDE Maria Goreti Goo, Katharina; JMV. Mulyadi; Syam, M. Ardiansyah
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol 4 No 2 (2019): DESEMBER
Publisher : SEKOLAH PASCASARJANA PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jeko.v4i2.1022

The purpose of this study was to analyze the Competence of Human Resources, the Government's Internal Control System, the Role of Internal Audit, the Utilization of IT, Compliance with Regulations / Regulations and Implementation of SAP with organizational commitment as a moderating variable to the Quality of Financial Reports in the Ende District Government. The population of this study is the financial report compilers who have the duties and responsibilities in preparing financial statements in the Work Units in the Ende Regency Government totaling 32 Regional Devices (OPD). Data collection by distributing 128 questionnaires to financial report compilers. The sampling technique uses a census method in which the entire study population is used as the research sample. The method of data analysis uses moderation regression analysis (MRA). The results of this study prove that Competence of Human Resources, Utilization of IT, Compliance with Regulations / Regulations and Implementation of SAP has a significant effect on the quality of financial statements while the Government Internal Control System and Internal Audit Roles have no significant effect on the Quality of Financial Statements. Organizational Commitment as a moderating variable can moderate the influence of the Government's Internal Control System, the Role of Internal Audit and SAP Implementation. on the Quality of Financial Statements, but Organizational Commitment cannot moderate the effect of Competence of Human Resources on the Use of Information Technology and Compliance with Regulations / Regulations on the Quality of Financial Statements.

PERBEDAAN EFISIENSI BANK UMUM KONVENSIONAL : PENDEKATAN DATA ENVELOPMENT ANALYSIS Agall Cahyadi, Razono; JMV. Mulyadi; Yusuf, Muhammad
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol 2 No 3 (2018): APRIL
Publisher : SEKOLAH PASCASARJANA PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar

The purpose of this study was to analyze the efficiency differences between years and between groups of bank BOOKS, to analyze the influence of DEA input factors on the level of efficiency and to analyze the consistency of financial ratios to the efficiency level using the production approach and intermediation approach. This research method uses quantitative method with Data Envelopment Analysis (DEA) approach with production and intermediation approach as measured by program of MaxDEA 6.13. To test year-to-year differences and bank statements, researchers used different Kruskal Wallis and Mann Whitney U test as Post Hoc Test. The results of this study indicate that there is a significant difference between bank BUKU but there is no difference between years, not all input factors DEA affect the level of efficiency and financial ratios consistent with the efficiency in the DEA approach.

THE EFFECT OF AGENCY ACCOUNTING SYSTEM AND INTERNAL CONTROL ON THE QUALITY OF FINANCIAL STATEMENTS Bunga Roy Apriliya; JMV. Mulyadi; Suyanto
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 6 (2023): Desember
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v1i6.107

This study aims to determine the influence of the agency's accounting system and internal control on the quality of financial statements at the Directorate General of Learning and Student Affairs of the Ministry of Research, Technology and Higher Education using two variables, namely the agency's accounting system, internal control, and the quality of financial statements. The sampling technique uses purposive sampling, the criteria are employees / officials who work to handle the Accounting System of the Agency, namely SAK and SIMAK-BMN operators, Head of Subbag, Head of Bag and Assistant Director II for General Administration and Finance who handles the preparation of Financial Statements. The questionnaire used in this study was 102 respondents. Before using multiple linear regression analysis, first conduct data quality tests (validity tests and reliability tests) and classical assumption tests (normality tests, multicolonicity tests and heteroscedasticity tests) with the SPSS version 21 program. The results showed that the agency's accounting system and internal control have a positive and significant effect on the quality of financial statements so that the agency's accounting system and internal control need to be applied in the preparation of financial statements within government agencies.

The Effect of Human Resources Competence, Internal Audit and Information Technology Utilization on the Quality of Financial Statements in Public Service Agency Hospitals Endang Ruhiyat; Nurmala Ahmar; JMV. Mulyadi; Harnovinsah
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 2 (2025): Dinasti International Journal of Economics, Finance & Accounting (May-June 2025
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i2.4116

This study aims to examine the effect of human resource competence (HR), information technology utilization, and internal audit on the quality of financial statements in Public Service Agency Hospitals (BLU Hospitals). This study uses a quantitative approach with multiple linear regression analysis, involving financial statement data from 13 BLU hospitals located in Jakarta, Tangerang, and Bogor in 2022. Independent variables include HR competencies, information technology utilization, and internal audit, while control variables include age, length of service, education, and gender. The results showed that HR competence has a positive and significant effect on the quality of financial statements, especially in terms of timeliness of submission and reliability of the information presented. The use of information technology has a significant effect on the efficiency and accuracy of the financial reporting process, which supports increased transparency. Internal audit significantly affects the quality of financial statements by ensuring compliance with regulations, the effectiveness of the internal control system, and the minimization of material errors. Control variables, such as education and length of service, showed a moderate relationship to financial statement quality, but were not dominant compared to the main variables. This study makes a practical contribution by suggesting continuous training programs to improve HR competencies, adoption of more sophisticated financial information systems, and strengthening the internal audit function.

FAKTOR – FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERATING PADA PEMERINTAH KABUPATEN ENDE Maria Goreti Goo, Katharina; JMV. Mulyadi; Syam, M. Ardiansyah
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol. 4 No. 2 (2019): DESEMBER
Publisher : SEKOLAH PASCASARJANA PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jeko.v4i2.1022

The purpose of this study was to analyze the Competence of Human Resources, the Government's Internal Control System, the Role of Internal Audit, the Utilization of IT, Compliance with Regulations / Regulations and Implementation of SAP with organizational commitment as a moderating variable to the Quality of Financial Reports in the Ende District Government. The population of this study is the financial report compilers who have the duties and responsibilities in preparing financial statements in the Work Units in the Ende Regency Government totaling 32 Regional Devices (OPD). Data collection by distributing 128 questionnaires to financial report compilers. The sampling technique uses a census method in which the entire study population is used as the research sample. The method of data analysis uses moderation regression analysis (MRA). The results of this study prove that Competence of Human Resources, Utilization of IT, Compliance with Regulations / Regulations and Implementation of SAP has a significant effect on the quality of financial statements while the Government Internal Control System and Internal Audit Roles have no significant effect on the Quality of Financial Statements. Organizational Commitment as a moderating variable can moderate the influence of the Government's Internal Control System, the Role of Internal Audit and SAP Implementation. on the Quality of Financial Statements, but Organizational Commitment cannot moderate the effect of Competence of Human Resources on the Use of Information Technology and Compliance with Regulations / Regulations on the Quality of Financial Statements.

PERBEDAAN EFISIENSI BANK UMUM KONVENSIONAL : PENDEKATAN DATA ENVELOPMENT ANALYSIS Agall Cahyadi, Razono; JMV. Mulyadi; Yusuf, Muhammad
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol. 2 No. 3 (2018): APRIL
Publisher : SEKOLAH PASCASARJANA PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar

The purpose of this study was to analyze the efficiency differences between years and between groups of bank BOOKS, to analyze the influence of DEA input factors on the level of efficiency and to analyze the consistency of financial ratios to the efficiency level using the production approach and intermediation approach. This research method uses quantitative method with Data Envelopment Analysis (DEA) approach with production and intermediation approach as measured by program of MaxDEA 6.13. To test year-to-year differences and bank statements, researchers used different Kruskal Wallis and Mann Whitney U test as Post Hoc Test. The results of this study indicate that there is a significant difference between bank BUKU but there is no difference between years, not all input factors DEA affect the level of efficiency and financial ratios consistent with the efficiency in the DEA approach.

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