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Journal : Jurnal Ilmiah Manajemen dan Bisnis

Employee Competence, Tri Hita Karana, and Compensation: Their Impact on Fraud Awareness in LPD Asmarajaya, I Kadek Andy; Oktarini, Luh Nik; Rahmayuni, Ni Putu Ariyaniati
Jurnal Ilmiah Manajemen & Bisnis Vol 10 No 1 (2025)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jimb.v10i1.6653

Abstract

This study aims to analyze the influence of employee competence, Tri Hita Karana culture, and compensation on operational fraud awareness at the Village Credit Institution (LPD). The importance of awareness of potential fraud in maintaining the integrity of indigenous-based financial institutions. The method used is a quantitative approach through a survey of 99 respondents, analyzed using multiple linear regression. The research instrument was a questionnaire designed based on theoretical indicators for each variable and tested for validity and reliability. Simultaneous testing showed that all three variables jointly influence fraud awareness (F = 10.987; p less than 0.001) with an Adjusted R-square of 0.234, explaining 23.4% of the variation in fraud awareness. Partially, Tri Hita Karana culture (beta = 0.286; p = 0.002) and compensation (beta = 0.270; p = 0.001) have a positive and significant effect, while employee competence (beta = 0.014; p = 0.884) is not significant. Before regression analysis, classical assumption tests were conducted, including normality, multicollinearity, heteroscedasticity, and autocorrelation, all of which were met. These findings indicate that cultural values and incentive systems are more dominant than individual technical abilities in increasing awareness of operational fraud. The practical implications emphasize the importance of a work culture based on local values and a fair and transparent compensation system. Academically, this study enriches the literature on fraud prevention through a holistic approach that integrates cultural, structural, and personal aspects in the context of traditional institutions such as LPD.
The Impact of Mobile-Based Calendar Applications for Digitalizing Scheduling Management on Community Participation and Awareness in Traditional Villages Oktarini, Luh Nik; Asmarajaya, I Kadek Andy
Jurnal Ilmiah Manajemen & Bisnis Vol 9 No 2 (2024)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jimb.v9i2.5563

Abstract

This study aims to investigate the impact of implementing a mobile-based scheduling information system in the Desa Adat Tuban. The research focuses on enhancing information services provided by village officials, as well as increasing community participation and awareness. The methodology involves data collection through surveys and structured interviews, which are subsequently analyzed to assess the system’s usability and effectiveness within the traditional village context. The system’s usability score reached 64.2 percent, classified as “Good,” though there is potential for further system refinement. The correlation between system implementation and service effectiveness reached 0.348, indicating that although a relationship exists, its influence remains limited. The system explains 12.11 percent of the variance in service effectiveness, highlighting the influence of external factors beyond the system itself. These findings emphasize the practical contribution of this system to traditional village management, underscoring areas where technological integration can support community engagement. From a managerial perspective, this study recommends mobile-based system implementation as an initial step, to be followed by feature adjustments based on user feedback and enhanced training to improve long-term effectiveness. The study further recommends prioritizing user feedback in future design iterations, regular usability testing, and training for village officials and community members to maximize system effectiveness. Additionally, collaboration with technology experts may assist in aligning system features with the unique cultural and operational context of the traditional village. In alignment with a focus on community-centered innovations, this study highlights the potential of mobile-based scheduling systems to transform information management in traditional village environments, dependent upon ongoing usability improvements and active community engagement.