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All Journal Jurnal Reviu Akuntansi dan Keuangan Indonesian Journal of Economics and Bussiness Al-Ahkam MIX : Jurnal Ilmiah Manajemen Jurnal Tekun AKRUAL: Jurnal Akuntansi Jurnal Riset Pendidikan Ekonomi Kompartemen : Jurnal Ilmiah Akuntansi JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Pendidikan Akuntansi dan Keuangan EKUITAS (Jurnal Ekonomi dan Keuangan) (JRAMB) Jurnal Riset Akuntansi Mercu Buana E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Jemasi Jurnal Ekonomi Manajemen dan Akuntansi AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Value: Jurnal Manajemen dan Akuntansi Jurnal Abdi Masyarakat (JAM) Jurnal Akuntansi dan Manajemen Jurnal Akuntansi Jurnal Bina Akuntansi BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat JMK Jurnal Manajemen dan Kewirausahaan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial International Journal of Social Science Journal of Islamic Economics and Social Science (JIESS) Journal of Financial and Behavioural Accounting EKONOMIKA45 Apssai Accounting Review (ApAR) Journal of Innovation Research and Knowledge Jurnal Lemhannas RI Innovation Business Management and Accounting Journal Jurnal Magister Akuntansi Trisakti International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal Research of Social Science, Economics, and Management Capacitarea : Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Multidisiplin Indonesia Ekobisman : Jurnal Ekonomi Bisnis Manajemen International Journal of Economics and Management Sciences Jurnal Pena-Mas Akuntansi Social & Economic Bulletin Jurnal Greenation Ilmu Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi
Harnovinsah Harnovinsah
Universitas Pancasila
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Physics Public Health Social Sciences Other

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Journal : International Journal of Social Science

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NETWORKING ANALYSIS, ADOPTION OF ACCOUNTING INFORMATION TECHNOLOGY, DYNAMIC CAPABILITIES ON ORGANIZATIONAL PERFORMANCE WITH CORPORATE STRATEGY AS MODERATING VARIABLES Bayu Seno Pitoyo; Tri Widyastuti; Nurmala Ahmar; Apollo Daito; Harnovinsah Harnovinsah
International Journal of Social Science Vol. 3 No. 2: August 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v3i2.6300

Abstract

Small and medium industry (IKM) is a business that produces various types of products needed by various types of living things such as humans, animals and plants. The purpose of this study was conducted to develop variables that Networking Analysis, Adoption of Accounting Information Technology, Dynamic Capabilities on Organizational Performance with Corporate Strategy as Moderating Variables. The research method uses the quantitative to determine the relationships and influences between variables, with 205 respondents. Selection of the sample using hair method and data collection using a questionnaire. Data is processed using Structural Equation Modeling (SEM) using SMART-PLS. The results showed that the networking, information technology adoption, dynamic capabilities and business strategy affect the performance of SMEs. The moderating role of business strategy is able to strengthen the effect of networking and dynamic capabilities on IKM performance, but weakens the influence of adoption of accounting information technology on IKM performance
DEVELOPMENT OF AN INTERNAL AUDITORS' WHISTLEBLOWING MODEL AT REGIONAL INSPECTORATES ACROSS THE PROVINCE OF BANGKA BELITUNG ISLANDS, WITH SOCIAL INFLUENCE AS A MODERATOR Erwandy, Erwandy; Aris Setyanto Nugroho; Harnovinsah, Harnovinsah; Darmansyah, Darmansyah
International Journal of Social Science Vol. 4 No. 5: Februari 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v4i5.9510

Abstract

This study aims to develop an effective whistleblowing model for internal auditors at regional inspectorates across the Province of Bangka Belitung Islands. The development of the whistleblowing model is based on the Theory of Planned Behavior, with social influence serving as a moderating variable. Social influence is measured through the dimensions of conformity, compliance, and obedience. The study involved 227 auditors and Regional Government Administration Supervisors (P2UD). Data were collected using Google Forms and analyzed using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method to test the hypothesized relationships between variables. The results show that attitude towards behavior has a positive and significant effect on whistleblowing intention. Subjective norms also have a positive and significant effect on whistleblowing intention, as does perceived behavioral control. Whistleblowing intention has a positive and significant effect on whistleblowing behavior. Whistleblowing intention mediates the effects of attitude towards behavior, subjective norms, and perceived behavioral control on whistleblowing behavior. The dimensions of conformity, compliance, and obedience significantly manifest the construct of social influence. Social influence has a direct positive and significant effect on whistleblowing behavior. However, social influence does not significantly moderate the effect of whistleblowing intention on whistleblowing behavior.
Co-Authors Abdullah, Baihaki Achmad Jaelani Agung Dinarjito, Agung Ahmad Kama Jama Ahmad Kamal Jama Akhmad Amien Mastur Alamsyah, Sustari Alica Saputra, Ryandana Alifia, Nadhifa Alkotdriyah, Putri Puspa Alyah Irvie Aranda Alben Susanto Amanda, Okky Wahyu Amyulianthy, Rafrini Amyulianthy Ana Sopanah, Ana Apollo Daito Aris Setyanto Nugroho Arissetyanto Nugroho Arsid Atikah, Salma Ayu Priandari, Rida Bambang Santosa Basri, Husen Bernad Sagala Budiman, Surya Cris Kuntadi DARMANSYAH . Darmansyah Darmansyah Darminto, Dwi Prastowo Dede Nursaman Derriawan Derriawan, Derriawan Dihan Archika Djaddang, Syahril Efriyanto, Efriyanto Endang Ruhiyat Erwandy Erwandy Erwandy, Erwandy Erwin Permana Frenky Samuel Takalamingan Hanif Rani Iswari Haryadi, Anton Hastuti Indra Sari Hesti Maheswari Iva Khoiril Mala Iwan Firdaus JMV Mulyadi JMV. Mulyadi Junita Dinna Winnanda Karsam Karsam Lenggogeni Lucky Nugroho Lusia Sri Arini Lysandra, Shanti Mahroji Mastur, Akhmad Amien Medaniarty, Reni Muda, Ruhaini Mukhamad Zulianto Mulyono Mulyono Murni, Yetty Musa Gani, Ibrahim Nawasiah, Nana Nelyumna, Nelyumna Noor Hazlina Ahmad, Noor Hazlina Novianti, Indana Jamila Nurcahyani Nurcahyani, Nurcahyani Nurmala Ahmar NURUL HIDAYAH Nurwijayanti Nuryani, Nanik Oktaviani , Silvi Malvina Oktrivina, Amelia Patty, Brigitte Liony Permana, Erwin Pitoyo, Bayu Seno Prinoti Prinoti Putri, Putri Surya Permatasari Rafrini Amyulianthy Raharjo, Wilujeng Teguh Reskino, - Riza Bahtiar Sulistyan Rizki Wijaya Rossalia, Kusila Meyrin Safinatunnayah, Zihan Ayu Safrudin Said, Jamaliah Sailendra Saptaria, Lina Sari Nur Rahmi Sari, Lola Fitria Sela Sarmila Septyana Mubarakah Shalihah, Wardatus Silalahi, Vincentius Marliando Siti Hamidah Solihin Solihin Solly Aryza Subehan, Achmad Sujana, Aaliyah Putri Suratno Suratno Sustari Alamsyah Swarmilah Hariani SYAM, M. ARDIANSYAH Syamsiar, Syamsiar Tamaulina Br Sembiring Tri Widyastuti Tri Widyastuti Tugiantro Tugiantoro Venny Venny Widya Aryanti Widya Aryanti, Widya Wijaya, Agustinus Miranda Winaya Purwanti Yananto Mihadi Putra Yayan Hadijah Zamri Ahmad