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Factors Affecting Fraud Prevention in Village Financial Management with Individual Morality As A Moderation Variable Fitri, Ramadhani Arda; Nasir, Azwir; Basri, Yesi Mutia
Golden Ratio of Data in Summary Vol. 5 No. 1 (2025): November - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v5i1.835

Abstract

The purpose of this study was to test and analyze the influence of organizational culture, internal locus of control and whistleblowing system on fraud prevention in village financial management with individual morality as a moderating variable. The population in this study were all village officials totaling 408 consisting of village heads, village secretaries, and village treasurers who work in village governments throughout Bengkalis Regency. Sampling using the census method, namely using the entire population as a research sample, the data used is primary data sourced from questionnaires. The data analysis technique used in this study is the SmartPLS 4 program. The results of this study indicate that organizational culture, internal locus of control and whistleblowing system have a positive and significant effect on fraud prevention in village financial management. Individual morality is able to moderate the influence of internal locus of control and whistleblowing system on fraud prevention in village financial management. While individual morality is unable to moderate the influence of organizational culture on fraud prevention in village financial management.
Political Connections, Women Commissioners, and Banking Performance: Evidence from Indonesia Putriani, Tina; Nurmayanti M, Poppy; Mela, Nanda Fito; Basri, Yesi Mutia; Setiawan, Doddy; Kurnia, Pipin
Journal of Accounting Research, Organization and Economics Vol 6, No 2 (2023): JAROE Vol. 6 No. 2 August 2023
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v6i2.32678

Abstract

Objective The purpose of this study is to investigate the effect of political connections on banking performance with women commissioners as a moderating variable.Design/Methodology The population of this study derive from banking sector listed on Indonesia Stock Exchange from 2016 to 2021 with the final sample of as many as 42 banks with a total of 252 observations. Hypothesis testing was performed using multivariate regression analysis.Results This study finds that commissioners who have political connections tend to report higher banking performance, as measured by ROA. Meanwhile, women commissioners tend to report lower banking performance (ROA). Furthermore, there is a positive influence from political connections to banking performance when there are women commissioners. In addition, this study employs alternative measures of banking performance, namely ROE and including bank risk. This study also replaces the measurement of political connections from dummy variables to a number of political commissioner members compared to total commissioners. In particular, these results are robust after replacing the measurement of political connections, the commissioners who have political connection will report higher banking performance than commissioners who have no political connections. However, political connection and women commissioners have no significant effect on banking performance, when using ROE as banking performance. Meanwhile, political connection has a negative impact on bank risk. It suggests that political connections can reduce bank risk by decreasing overdue credit (Non-Performance Loan).Research limitations/implications This study focuses primarily on the linear relationship with required gender diversity between political ties and banking performance. This study adds to the growing body of research on how political connection and gender affect banking performance.Novelty/Originality Gender diversity or women commissioners are still rare as the impact of commissioners' political connection on banking performance in Indonesia.
Determinants of Fraud in the Village Government: The Pentagon's Fraud Perspective Basri, Yesi Mutia; Fadilla, Olga; Azhar, Al
Journal of Accounting Research, Organization and Economics Vol 4, No 2 (2021): JAROE Vol. 4 No. 2 August 2021
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v4i2.21037

Abstract

Objective This study aims to examine and analyze the factors that influence fraud from a pentagon fraud perspective in the Village Government of Kampar Kiri District, Riau Province, Indonesia. The variables used in this study are the suitability of compensation which is a proxy for pressure, the effectiveness of the internal control system is a proxy for opportunity, organizational culture is a proxy for rationalization, competence is a proxy for ability and leadership style is a proxy for arrogance.Design/methodology The population in this study were all villages in Kampar Kiri District, Riau Province, Indonesia. Respondents in this study were village apparatuses in the Kampar Kiri district. A total 90 respondents participated in this study spread across 19 villages. Data was collected using a questionnaire sent to respondents. Meanwhile Structural Equation Modeling (SEM) analysis with SmartPLS analysis version 3.2.6 was utilized to analyze the data.Results The results of this study indicate that the suitability of compensation, the effectiveness of the internal control system, organizational culture, competence and leadership style affect the fraud on the village government.Research limitations/Implication This research was only carried out in the village of Kampar Kiri and only five variables were used as a proxy for the fraud pentagon. This research implies that policies need to be further strengthened to reduce the occurrence of fraud in the village government.Novelty/Originality - This research was conducted in a village government environment in the Kampar Kiri sub-district of Riau Province. The crowd of fraud in the village administration has disrupted public services and community welfare. Previous research has focused more on local government hence research at the village government is interesting and pertinent to study.
PENGARUH PENEGAKAN PERATURAN, KOMITMEN ORGANISASI, DAN GAYA KEPEMIMPINAN TERHADAP KECURANGAN (FRAUD) PADA SEKTOR PEMERINTAH (Studi Empiris Pada OPD Pemerintah Kabupaten Siak) Randi, Randi; Basri, Yesi Mutia; Zarefar, Atika
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 1 (2025): : (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This study is to test the influence of (1) Regulation Enforcement, (2) OrganizationalCommitment, and (3) Leadership style on fraud in the government sector of the study in theSiak Regency OPD. In this study, the sample population was 43 regional apparatusorganizations. Sampling using Purposive Sampling. Data analysis used in this study wasusing multiple regression analysis techniques with a statistical approach operated throughthe SPSS program. The results of this study concluded that (1) Regulation Enforcement, (2)Organizational Commitment, and (3) Leadership style have an effect on fraud in thegovernment sectorKeywords: Fraud, Regulation Enforcement, Organizational Commitment, Leadership Style
PENGARUH PELAKSANAAN ANGGARAN DAN PEMAHAMAN REGULASI TERHADAP KETERLAMBATAN PENYERAPAN ANGGARAN PEMERINTAHAN DAERAH DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI (Studi Empiris pada Organisasi Perangkat Daerah di Lingkungan Provinsi Riau) Utama, Muhammad Safera; Basri, Yesi Mutia; Paulus, Sem
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 1 (2025): : (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This research aims to determine the effect of budget implementation and understanding ofregulations on delays in regional government budget absorption with organizationalcommitment as a moderating variable. The research method used is a quantitative researchmethod. The population in this research are institutions located in Riau Province. The samplein this study was 150. Data analysis was carried out using classic assumption tests andhypothesis testing using multiple regression methods and moderated regression methods.Based on the research results, it shows that budget implementation and understandingregulations influence budget absorption in Riau Province. Meanwhile, budget implementationand understanding of regulations, which are assisted by the moderating variableorganizational commitment, have no influence on budget absorptionKeywords: Budget Implementation, Understanding Regulations, Delays in RegionalGovernment Budget Absorption and Organizational Commitment
PENGARUH MASA JABATAN, GENDER, UMUR DAN PENDIDIKAN CEO TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022) Megawati, Megawati; Yesi, Basri Mutia; Hariadi, Yasni
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 1 (2025): : (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This research aims to analyze: (1) the effect of CEO tenure on firm value, (2) theeffect of CEO gender on firm value, (3) the effect of CEO age on firm value, (4)the effect of CEO education on firm value. This research also use, company age,company size and dividend payout ratio as control variables.The population inthis research are banking companies listed on the Indonesian Stock Exchange(BEI) in 2019-2022. In this research, the sample selection technique usedpurposive sampling to obtain a sample of 34 companies. This research usessecondary data obtained from company annual reports. This research usesmultiple linear regression data analysis with analysis, namely (SPSS). The resultsobtained from this research prove that the CEO's tenure and age influence thevalue of the company, and the CEO's gender and education have a negativeinfluence on the value of the company. Keywords: CEO Tenur; CEO Gender; CEO Age; CEO Education and Firm Value
MEMBANGUN KINERJA SUPPLY CHAIN UMKM MELALUI KEPERCAYAAN, KUALITAS INFORMASI, DAN BERBAGI INFORMASI: ENHANCING MSME SUPPLY CHAIN PERFORMANCE THROUGH TRUST, INFORMATION QUALITY, AND INFORMATION SHARING Nawara, Shadiqin; Basri, Yesi Mutia; Silfi, Alfiati
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 3 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.3.638-655

Abstract

Only 18% of MSMEs in Indonesia implement good supply chain management. This is reflected in issues such as difficulty obtaining affordable, high-quality and timely raw materials.This research was conducted with the aim of analyzing the influence of trust and information quality on the performance of supply chain management by sharing information as a mediating variable. The amount of data used was 127 and processed using SmartPLS 4 software. The results of this study show that the trust and quality of information affect the performance of supply chain management. In addiction, information sharing is able to mediate the influence of trust and information quality on supply chain management performance. The mediation test that occured in this study was partial mediation. Problems such as shortages of raw materials, high cost of raw materials and delays in the delivery of raw materials can be overcome by building strong trust with business partners, improving the quality of information received and encouraging avtive and open information sharing practices. Consistently and sustainably it will create a more responsive, effective and efficient supply chain.
Peningkatan Pemahaman Investasi Pasar Modal Indonesia Untuk Gen Z Nurmayanti M, Poppy; Budiartiningsih, Rahmita; Maulida, Yusni; Kurniasih, Cut Endang; Mayes, Anthony; Aulia, Ando Fahda; Basri, Yesi Mutia
JMM (Jurnal Masyarakat Mandiri) Vol 8, No 4 (2024): Agustus
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v8i4.25020

Abstract

Abstrak: Perkembangan di pasar modal Indonesia yang semakin meningkat tidak diikuti dengan literasi investasi pasar modal terutama Generasi Z (gen Z) di SMKN 6 Pekanbaru. Kegiatan pengabdian kepada masyarakat ini bertujuan memberikan edukasi kepada gen Z tentang berinvestasi saham di pasar modal secara cerdas dan memberikan pemahaman tentang pasar modal dan produk-produknya dengan mengubah paradigma dari saving society menjadi investment society. Kegiatan ini dilakukan oleh Tim Pengabdian Kepada Masyarakat dari Fakultas Ekonomi dan Bisnis Universitas Riau bekerja sama dengan Bursa Efek Indonesia Perwakilan Riau di SMKN 6 Pekanbaru. Kegiatan ini dilakukan kepada 64 siswa dengan tiga tahapan yaitu pre-test, edukasi pasar modal, dan evaluasi kegiatan (post-test). Adapun jumlah soal untuk pre-test dan post-test masing-masing 8 soal. Hasil pre-test menunjukkan bahwa masih banyak siswa yang belum mengetahui cara berinvestasi saham. Setelah diberikan literasi pasar saham, evaluasi post-test dilakukan yang hasilnya menunjukkan bahwa lebih dari 70% pengetahuan dan minat siswa dalam berinvestasi saham mengalami peningkatan.Abstract: The increasing development in the Indonesian capital market is not accompanied by capital market investment literacy, especially Generation Z (gen Z) at SMKN 6 Pekanbaru. This community service activity aims to educate Gen Z about investing in shares in the capital market intelligently and provide an understanding of the capital market and its products by changing the paradigm of a saving society to an investment society. This activity was conducted by the Community Service Team from the Faculty of Economics and Business, Universitas Riau in collaboration with Indonesia Stock Exchange Riau Representative in SMKN 6 Pekanbaru. This activity was carried out on 64 students in three stages, namely pre-test, capital market literacy, and evaluation (post-test). There are 8 questions for each pre-test and post-test. The pre-test results show that many students still do not understand how to invest in stock. After being given stock market literacy, a post-test evaluation was distributed which the result showed that more than 70% of the students’ knowledge and interest in investing in stocks had increased.
The Effect of Strategic Planning and Green Finance on BUMDes Sustainability Performance with Human Resource Competence and Innovation Capability as Moderating Variables. Saputri, Reza Septiana; Basri, Yesi Mutia
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 7 No. 1 (2026): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.7.1.137-153

Abstract

This study examines the effects of strategic planning and green finance on the sustainability performance of Village-Owned Enterprises (BUMDes) in Kuantan Singingi Regency, with human resource competence and innovation capability as moderating variables. While prior research highlights the role of strategic planning and green finance in organizational sustainability, empirical evidence in village-based enterprises remains limited and often overlooks internal capabilities as contingency factors. Grounded in Resource-Based Theory and aligned with the Village Sustainable Development Goals (SDGs)—covering economic, social, and environmental dimensions—this study adopts a quantitative survey approach. Data were collected from 155 active BUMDes managers and supervisors out of 218 units and analyzed using SEM-PLS. The results show that strategic planning and green finance positively and significantly enhance sustainability performance. Human resource competence strengthens the impact of strategic planning but weakens the effect of green finance, while innovation capability does not moderate these relationships. The findings contribute theoretically by refining the application of Resource-Based Theory in village enterprises and empirically by proposing a contextual sustainability framework for improving BUMDes management performance.
Improving Performance of Village Owned Enterprises: The Role of Human Capital, Organizational Culture, and Entrepreneurial Orientation Yesi Mutia Basri; Natasya Agustina Br Pinem; Hariadi Yasni
JASF: Journal of Accounting and Strategic Finance Vol. 4 No. 2 (2021): JASF (Journal of Accounting and Strategic Finance) - November 2021
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v4i2.193

Abstract

Village-owned enterprises (BUMDes) are economic institutions that have a strategic role in improving the village economy. However, BUMDes operational activities often face obstacles that cause BUMDes not to run as they should. This study aims to analyze the effect of human capital, organizational culture, and entrepreneurial orientation on the performance of BUMDES. The population in this study was 242 BUMDes scattered in Kampar Regency. The sampling technique used was purposive sampling by selecting active BUMDes. Respondents in this study were BUMDes managers. Of the 140 active BUMDes, 120 BUMDes participated in this research. The data collection technique uses a questionnaire that is distributed online via a google form. The results of data analysis using WarpPLS 7.0 show that human capital, organizational culture, and entrepreneurial orientation positively affect the performance of BUMDes. This research implied that knowledge and expertise possessed by managers and applying them will further improve the performance of BUMDes. It is also important for commitment, loyalty, and trying to give the best in implementing organizational culture. Creativity in innovating, being proactive, and having the courage to take risks and work hard are also crucial in managing BUMDes. Based on the research limitation, it is suggested that further research can expand the research area and use other variables that can affect the performance of BUMDes, such as innovation or leadership style.
Co-Authors ', Desmiyawati . Anggi Abdurrahman, Rezi Afri Anton Afriana Hanif, Rheny Aidha, Nurul Ainil Huda Aji Prasetio Al Azhar Al Azhar Al Azhar A Al Azhar Al Azhar Al Azhar, Al Azhar Al Azhar-A Al Azhar. A Alfiati Silfi Alvini, Yevi Amir Hasan Amries Rusli Tanjung Amries Rusli Tanjung Amries Rusli Tanjung, Amries Anak Agung Gede Sugianthara Anatasya, Salsa Diva Ando Fahda Aulia Anggi Eka Puspita Annisa Dwi Yuliana Annisa Mutia Rama Fade Annisa, Nona Anthony Mayes Aprilia Saputri Arif Gunabar Fatahillah Arnila, Tia atami, Audina gita Athena, Maria Eliza Atika Zarefar Atiton Martwo Putra Atiza Arrahmi Aunnur Rafiq Ayu Larasati Azhari S Azwir Nasir Chaira Astami Putri Br.Butar-Butar Chairin Zhela Cahyani Christina Wijaya Citra Rezki Ramadhani Damara Putri Hestia Indra Praja Damara Putri Hestia Indrapraja David Febryant Desi Rusfiani Desmiyawati Desmiyawati, Desmiyawati Desviyana Desviyana Devi Safitri Dewi, Rafina Dira Febrianti Dizza Yolanda Doddy Setiawan Dwi Mardaniati Dwi Putra, Muhammad Nanda Edfan Darlis Edfan Darlis Edinov, Sally Effendi, Fauzan Eka Hariyani Emrinaldi Nur DP EMRINALDI NUR DP Emrinaldi Nur, Emrinaldi Fadhillah, Muhammad Yafi Fadilla, Olga Fanny Lubis Farida Darmina Hutagalung Fauzan Effendi Ferty Riarni Findayani Igus Tusanti Fitri Anita Fitri Fitri Fitri, Ramadhani Arda Fitria Erayanti Grisely ' Gusnardi Gusnardi Gusnardi Gusnardi Gusnardi Gusnardi, Gusnardi Hana Rihab Radhiyah Hanif Afriana Rheni Hariadi Hariadi Hariadi Hariadi Yasni Hariadi Yasni Hariadi Yasni Hariadi Yasni Hariadi Yasni Hariadi Yasni Hariadi Yasni, Hariadi Hariadi, Yasni Harisman Harisman Harry Setiadi Hasanah, Wirdatul Ika Lutviana Ilma, Arini Ilma Indra Praja, Damara Putri Hestia Indrawati, Novita julian julian Juliana, Anisa Nur Julita - Julita Julita Julita, Julita Kamaliah ' Kamaliah Kamaliah Ketut Tirtayasa Kirmizi Kirmizi Kurnia, Pipin Kurnia Kurniasih, Cut Endang Lasni Herti Suryani Leidia zurni Arfendi Lutviana, Ika M. Haykal Daditullah Indrapraja Mai Siska Mardani Mardani Masdi Masdi Maslyn Eva Uli Siahaan Megawati - Mela, Nanda Fito Melly Novia Abdillah Melta Suplina Merri Agustin Mifta Hasanah Mudrika Alamsyah Hasan Mudrika Alamsyah Hasan Muhammad Afrinaldi Muhammad Luthfi Iznillah Muhammad Luthfi iznillah Muhammad Nanda Dwi Putra Mukhlis Mukhlis Nadhira Putri, Risa Nadhira Putri, Riza Nanda Fatmawati Nasrizal Nasrizal Nasrizal Nasrizal Nasrizal, Nasrizal Natasya Agustina Br Pinem Natasya Agustina Br Pinem Nawara, Shadiqin Nita Wahyuni Nita Wahyuni Noviarma Siska Novita Indrawati Novita Indrawati Nur Azlina Nur Azlina nur azlina Nur Azlina, Nur Azlina Nur D, Emrinaldi Nurazlina Nurazlina Nurhafida Nurhafida Nurlita Nurlita Nurmayanti M, Poppy Ode Asra Olga Fadilla Ori Marsontio Patricia Martha Lena Pipin Kurnia Poppy Nurmayanti Prasetio, Yoland Pratama, Rilian Putra, Atiton Martwo Putri Badriah Mukarromah Putri, Annie Mustika Putriani, Tina Rafina Dewi Rahmadani, Alya Dwi Rahmi Alfina Rahmita Budiartiningsih Raja Adri Satriawan Surya Raja Adri Satriawan Surya Ramaiyanti, Sinta Randi, Randi Rasuli Rasuli Reskino Reskino, Reskino Ressy Fitriasari Restu Agusti Rheny Afriana Hanif Ria Nelly Sari Riarni Ferty Ridy Argi Hasugian, Ridy Argi Rilian Pratama Ripira, Risti Risandy, Eka Riswandi, Bunga Edelwisha Arisandi Rita Anugerah Rizuan Rizuan Rofika Rofika Rofika Rofika Rofika Rohmasari Sitio, Rohmasari Rosalina Indah Putri Ruhul Fitrios Ruminda Ruminda Rusli Rusli Rusli Rusli Rusli Rusnadia Wafa Ryezky Ramayandez Azfash Sabrina Ardhya Putri Rahmola Safrizal Safrizal Sally Edinov Salsa Diva Anatasya Saputri, Eliza Saputri, Reza Septiana Sem Paulus Sem Paulus, Sem Shara Carolina Shelly Shintyasari Shintia Intan Permatasari Silvitri, Egilia Siska Adelina Sri Indriani Supriono Supriono Supriono Supriono Suri Novira Susanti Susanti Susilatri Susilatri Susilatri Susilatri, Susilatri Syahnandevito Tania Hapsari Taufeni Taufik Taufeni Taufik Taufeni Taufik Taufeni Taufik Taufeni Taufik Taufeni Taufik Taufik Dasmar Teguh Muji Waluyo Tiffani, Tiffani Titi Desti Marianti Tusanti Igus Findayani Tuti Dasrita, Tuti Utama, Muhammad Safera Vera Oktari Vera Oktari Vince Ratnawati vince ratnawati Vince Ratnawaty Vini Zenita Widiasti Sukmaningrum Yoland Prasetio Yolanda Dizza Yuhelmi Yuhelmi YUNI VERONIKA Yusni Maulida Yuswanita, Lativa Yutri Nurmalasari Zarefar, Arumega Zirman Zirman, Zirman Zubir Zubir Zulbahridar ' Zulfardiansyah NS