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All Journal Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Jurnal Locus Penelitian dan Pengabdian
Setiyani, Laras
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Aerospace Engineering Humanities Automotive Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Mathematics

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PENGARUH SIFAT MACHIAVELLIAN, KARAKTER PERSONAL, DAN KINERJA PEGAWAI TERHADAP PERILAKU DISFUNGSIONAL AUDITOR (Studi Empiris pada Perwakilan Inspektorat di Provinsi Banten) Setiyani, Laras; Saud, Ilham Maulana
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol 5, No 2 (2018)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v5i2.278

Abstract

This study aims to analyze the effect of Machievellian traits, personal character, and employee performance on the dysfunctional behavior of auditors at the Inspectorate Representative in Banten Region. Subjects in this study were internal auditors who worked in the inspectorate with supervisory and auditor positions taken 3 places, namely: the city of Tangerang, the city of South Tangerang and the district of Tangerang. The sample amounted to 103 respondents using convenience sampling method. The analytical tool used is SPSS. Based on the analysis that has been carried out, the results showed that: (1) the effect of Machievellian traits was not found to significantly influence the dysfunctional behavior of auditors, (2) the effect of internal locus of control significantly affected the dysfunctional behavior of auditors, (3) the effect of turnover intention significantly affected dysfunctional behavior of auditors, (4) the effect of employee performance has a significant effect on auditor dysfunctional behavior.
Evaluasi Pengendalian Internal Atas Pengamanan Aset: Studi Kasus Pemda ABC Setiyani, Laras; Martani, Dwi
Jurnal Locus Penelitian dan Pengabdian Vol. 4 No. 12 (2025): JURNAL LOCUS: Penelitian dan Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v4i12.5043

Abstract

This study is to asses government internal control system (SPIP) to secure regional asset, the ABC Regional Government becomes an important part of the asset management process to be held accountable on the operations. The urgency of the matter, as evidenced by the 2022 and 2023 findings of the Supreme Audit Agency, indicates that there is a lack of administrative, physical and legal protection over the assets, endangering their integrity and public value. The study attempts to assess the implementation of the five components of SPIP, comprising the control environment, risk assessment, control activities, information and communication as well as monitoring. The assessment shall relate to the asset safeguarding in ABC Region Government. Using a qualitative method and a case study design, the data were gathered through semi-structured interviews of three key informants, field observations, and document analysis. The data were thoroughly analyzed using thematic procedures. The research findings indicate that ABC Regional Government has implemented several elements of SPIP, but there are still some weaknesses marked by insufficient administrative documentation and asset monitoring. More particularly the absence of the full legal ownership documents for both land and vehicles continues to expose the risk of misappropriation. The research concludes that the integration of these five components in SPIP can be strengthened to improve the accountability of asset management and relevant to good governance. It is possible that the research findings offer theoretical insights for the development of public sector internal control research and practical recommendations for protecting local government assets.
Co-Authors Dwi Martani Ilham Maulana Saud, Ilham Maulana