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Journal : Jurnal Manajerial

Analisis Faktor Yang Mempengaruhi Kejadian Fraud Pada Organisasi Perangkat Daerah Kabupaten Manggarai Yuliani, Priska; Ardini, Lilis; Kurnia, Kurnia
Jurnal Manajerial Vol 11 No 01 (2024): Jurnal Manajerial
Publisher : Program Studi Manajemen Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jurnalmanajerial.v11i01.7017

Abstract

Background - Fraud is an interesting issue to discuss and it is necessary to study cases that often occur in organizational management areas such as regional apparatus organizations. Some Fraud cases occur in Indonesia due to failures in the accountability process of the government such as failed leadership styles, inappropriate compensation and individual morality. Objective - To examine the effect of leadership style, compensation suitability and individual morality on Fraud in Regional Apparatus Organizations in Manggarai Regency, East Nusa Tenggara (NTT). Design / Methodology / Approach - Using quantitative methods with a questionnaire distributed to 100 employees from 20 OPDs in Manggarai Regency, who are authorized to use the budget as respondents who are eligible to be sampled. The sampling technique in this study used purposive sampling technique with the data analysis method used was path analysis with the sobel test processed by SPSS version 26. Results and Discussion - Individual behavior, leadership style, suitability of compensation, and individual morality have no influence on unethical behavior, while compliance with financial rules influences unethical behavior. Leadership style, suitability of compensation, individual morality and compliance with financial regulations have no effect on the occurrence of Fraud, while internal control has a negative effect on Fraud. Unethical behavior is able to moderate internal control variables, individual morality, and compliance with financial regulations regarding Fraud incidents. Conclusion - The unethical behavior variable can be an intervening variable in the occurrence of Fraud in the Manggarai OPD. The Manggarai Regency Government is expected to be able to prevent Fraud by considering the influencing factors and factors that mediate the occurrence of Fraud. Research limitations - Has several limitations, namely that it was only carried out on 20 OPDs in Manggarai Regency, NTT, so that it cannot be generalized to a wider area.
Faktor-Faktor Yang Mempengaruhi Kepuasan Jamaah Umroh Dan Haji Dengan Persepsi Kesehatan Sebagai Variabel Moderating Ardini, Lilis; Azizah, Muftiyatul; Munaa, Nihayatul
Jurnal Manajerial Vol 11 No 03 (2024): Jurnal Manajerial
Publisher : Program Studi Manajemen Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jurnalmanajerial.v11i03.7515

Abstract

Background – Indonesia is the country with the largest Muslim population in the world. This creates a lot of interest and demand for Hajj and Umrah in Indonesia. Hajj and Umrah are worship activities carried out by visiting Mecca and Medina and carried out in accordance with religious law. Since the city of Mecca reopened for Umrah pilgrims after Covid-19, thousands of people have visited various travel services that provide Umrah services. Various types of travel offers ranging from cheap prices, good aircraft facilities, and hotels close to the Kaaba. This offering strategy is carried out to get the attention of prospective Umrah pilgrims. Aim – In this study, the purpose of the study is to test whether service quality, price perception, trust, empathy and health perception influence customer satisfaction and whether health perception is able to moderate all these factors. Design / methodology / approach – This type of research is quantitative research, namely analyzing data in the form of numbers. The data used in this research is primary data which is data directly obtained from the first data source. Data was obtained from the results of a questionnaire distributed to respondents, namely Hikmah Travel pilgrims and Umrah pilgrims. The method used is multiple linear regression analysis with moderator effects. Findings – The results of this research are that the service quality variable (X1) has no effect on consumer satisfaction (Y), the price perception variable (X2) has no effect on consumer satisfaction (Y), the trust variable (X3) has no effect on consumer satisfaction (Y), the empathy variable (X4) has a significant effect on consumer satisfaction (Y), healthy perception (Z) moderates the influence of service quality (X1) on consumer satisfaction (Y), healthy perception (Z) is unable to moderate the influence of price (X2) on consumer satisfaction (Y), healthy perception (Z) is able to moderate the influence of trust (X3) on consumer satisfaction (Y), healthy perception (Z) is unable to moderate the influence of empathy (X4) on consumer satisfaction (Y). Conclusion - The ability of health perception to moderate consumer satisfaction is seen from the quality of service, price perception, trust is good, so this needs to be a concern for hajj and umrah services. However, the absence of health perception will actually result in compromised customer satisfaction. Research implication – Empathy has a significant effect on consumer satisfaction, so travel agencies should pay attention to the empathy factor so that it can increase consumer satisfaction and can be used to attract Hajj pilgrims to use their travel services. Apart from the empathy factor, healthy perceptions are able to moderate the factors of service quality and trust in customer satisfaction, so travel agencies must also pay attention to these factors to get potential customers. Limitations – The population in this research is Hajj and Umrah travel services in East Java, while the sample from this research is Umrah and Hajj pilgrims at Hikmah Travel.
Co-Authors Afrida Nur Faricha, Afrida Nur Ahmad Ghufrony Akhma, Ferry Adjie Amalia Hasanah Amanda Yecci Noeng Amelia, Lusi Andriani, Mitra Nur Fitri Anggraini, Katherina Estherika Ardianto, Ipung Tri Arika, Nindya Awan Asmara Hadi Azizah, Muftiyatul Azizahtut Ta’zhiyah Bambang Suryono Boedihardjo, Damianus Christian BUDIYANTO Budiyanto Budiyanto Cahyani, Rossy Angga Mustika Damianus Christian Boedihardjo Danny Adhitya David Efendi David Effendi Devi, Fadilah Sari Surya Dewi, Antika Dewi, Ratih Kumara Dharmawan Supono Hadi Saputro Dhyta Wasito Dinna Riyani Dinna Riyani Dinna Riyani Dwi Lestari Eka Novita Sari, Eka Novita Ernawati, Yohana Fidiana, Fidiana Firmansyah, Aris Fransiska Trisyami Irmayati Subu Giati Wahyuni, Giati Glory Augusta Elisabeth Mangaranap Sianipar Hening Widi Oetomo Heny Enggaryanti Hermanto, Suwardi Bambang Humam, Haidar Ibraraharie, Maharditya Nanda Ikhsan Budi Riharjo Irma Wahyuni Khakim, Luqmanul Kristi, Ronny Januar Kurnia Kurnia - Kurnia Kurnia KURNIA KURNIA, KURNIA Kusmawati, Siska Dila Lestariningsih, Marsudi Mahaputra, Agung Pambudi Mery Andayani, Mery Mia Ika Rahmawati Mia Ika Rahmawati Muhammad Jufrianci Dewa Muhammad Reza Pahlawan Munaa, Nihayatul Nenin Dewi Fatmala, Nenin Dewi Nihayatul Munaa Nihayatul Munaa Nining Nur Khamidah, Nining Nur Nur Fadjrih Asyik Nur Handayani Nur Shodiq Nurul Hasanah Uswati Dewi Permadi, Noviandi Satrio Permana, Dwi Panji Pitaloka, Frigasari Dianing Priyadi, Maswar Patuh Purnama, Ferdi Putra, Olisiang Chandra Putri, Nuzmika Rachman, Dyah Aulia Rahmawati*, Mia Ika Rahmawati, Mia Ika RANI RACHMAWATI Ratna Wati Retnani, Endang Dwi Retno Indah Sari, Retno Indah Rini Andriani Rita Dewi Kumala, Rita Dewi Ronal Surya Ruhmana, Futikha Dewi Ruminingsih Ruminingsih Rusdiansyah, Yunifan Shabrie, Wiwiek Srikandi Shindy Permana Putra Wiyandika, Shindy Permana Sholichah, Ninik Sianipar, Glory Augusta Elisabeth M. Silalahi, Adelina Christin Silfyana Cahya Manggar Mahdita Siti Rokhmi Fuadati Siti Rokhmi Fuadati Suhermin, Suhermin Susanto, Cinditya Marina Sutomo, Lilik Suwardi Bambang H Suwardi Bambang Hermanto Suwitho, Suwitho Takaria, Iflaha Thadeus Fransesco Quelmo Patty Thadeus Fransesco Quelmo Patty Thadeus Fransesco Quelmo Patty Trisdaningrum, Rinda Tsaanii, Adiilah Adlan Ats Tumewu, James Tunya, Maria Grasella ulfah setia iswara, ulfah setia Uty Wury Ayu Vitriany Vitriany, Uty Wury Ayu Wibowo, Ezra Ariella Wicandra, Ajeng Ayu Wiwid Widayanti Wiwiek Srikandi Shabrie Wiwiek Srikandi Shabrie Wiwiek Srikandi Shabrie Yohana Ernawati Yudi Hermawan Yuliani, Priska Yulianto, Sigit Yuliayah, Puspa Lely Ramadhania Yuliesti Rosalia Zufra Inayah