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Determining Factors of Fraud in Local Government Sukhemi Sukhemi; Indah Ayu Arum Sari; Inayat Hanum Indriati
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 11 No. 1 (2022): Jurnal Ilmiah Akuntansi dan Keuangan: January - June 2022
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v11i1.13

Abstract

The objectives of this research are to analyze determining factors of fraud in local government. This study used internal control effectiveness, compliance with accounting rules, compensation compliance, and unethical behavior as an independent variable, while fraud as the dependent variable. The research was conducted at Bantul local government (OPD). The sample of this research were 86 respondents. The sample uses a purposive sampling method. The respondent data is analyzed with multiple linear regression. The results showed: Internal control effectiveness has an impact on fraud. Compliance with accounting rules does not affect fraud. Compensations compliance does not affect fraud. Unethical behavior has an impact on fraud.
Pengaruh Komitmen Organisasi, Budaya Organisasi, dan Kepemimpinan Transformasional Terhadap Organizational Citizenship Behavior Nur Wahyu Lestari; Inayat Hanum Indriati; Anindita Imam Basri
Aktiva : Jurnal Manajemen dan Bisnis Vol. 1 No. 1 (2021): Januari
Publisher : Actual Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56393/aktiva.v1i1.37

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh komitmen organisasi, budaya organisasi dan kepemimpinan transformasional terhadap Organizational Citizenship Behavior (OCB). Teknik pengumpulan data dilakukan dengan cara wawancara dan kuesioner. Teknik analisis yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial komitmen organisasi berpengaruh positif dan signifikan terhadap Organizational Citizenship Behavior, budaya organisasi berpengaruh positif dan signifikan terhadap Organizational Citizenship Behavior, kepemimpinan transformasional berpengaruh positif dan signifikan terhadap Organizational Citizenship Behavior. Hasil pengujian secara simultan komitmen organisasi, budaya organisasi dan kepemimpinan transformasional berpengaruh signifikan terhadap Organizational Citizenship Behavior ditunjukkan. Pengaruh komitmen organisasi, budaya organisasi dan kepemimpinan transformasional terhadap Organizational Citizenship Behavior ditunjukkan dengan nilai Adjusted R2 sebesar 51,1%, sisanya sebesar 48,9% dipengaruhi oleh variabel lain.
PELATIHAN PENYUSUNAN ANGGARAN PENJUALAN DAN PRODUKSI PADA DASA WISMA DAHLIA I TRUNUH DI KLATEN SELATAN: TRAINING ON SALES AND PRODUCTION BUDGET PREPARATION AT DASA WISMA DAHLIA I TRUNUH IN SOUTH KLATEN Natalia Ratna Ningrum; Inayat Hanum Indriati; Guruh Ghifar Zalzalah; Fikri Farhan; Arif Sudaryana; Anindita Imam Basri
MESTAKA: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 6 (2023): Desember 2023
Publisher : Pakis Journal Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58184/mestaka.v2i6.163

Abstract

Budgeting is a crucial activity that must be undertaken by business practitioners. Without a well-established budgeting process and allocation, management would find it challenging to develop and achieve the company's goals in enhancing profitability. Therefore, this research aims to provide training related to the formulation of sales and production budgets. The method employed in this engagement is through providing training and lectures. Additionally, before receiving the training, participants in the engagement will undergo pre-tests and post-tests. Following this engagement activity, the managed businesses are expected to progress further and potentially increase the income of the women members of Dawis Dahlia I, as errors in sales and production estimates are minimized.