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All Journal ACCRUALS (Accounting Research Journal of Sutaatmadja) Aliansi : Jurnal Manajemen dan Bisnis
Indri Astuti
Sekolah Tinggi Manajemen IMMI
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Effect of Internal Control and Auditor Competence on Fraud Prevention Suyanto Suyanto; Benny Marcino; Sri Lestari Prasilowati; Indri Astuti; Maria Gayatri
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 6 No 01 (2022): Accruals Edisi Maret 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v6i01.931

Abstract

This study aims to determine the effect of internal control and auditor competence on fraud prevention on oil palm plantation. This research is an explanatory research with a quantitative approach. The method used in this study is a quantitative method using non-probability sampling with a purposive sampling technique through a rapid internet-based survey by distributing questionnaires (google form) through online media such as WhatsApp groups and social media (Instagram, Facebook, and twitter). The inferential statistics used are moderated regression analysis (MRA). This study uses internal control as an independent variable and auditor competence as a moderating variable. Internal control has an effect on fraud prevention. The implementation of internal control in the oil palm plantation industry is the key to fraud prevention which can serve as a guideline or Standard Operational Procedure (SOP) for stakeholders. Auditor competence is able to moderate the implementation of internal control towards fraud prevention. The auditor's understanding of the oil palm plantation business process as a whole can prevent fraud. The study focused on palm oil companies listed on the Indonesia Stock Exchange with auditor respondents having at least 5 years’ experience as an auditor for palm oil. This research contributes to providing information about fraud prevention in the oil palm plantation industry, so that it can be considered by management in developing a more effective fraud prevention detection model.
ANALISIS RASIO PROFITABILITAS SEBAGAI ALAT UNTUK MENILAI KINERJA KEUANGAN PADA PT. ACE HARDWARE INDONESIA Tbk (AHI) Indri Astuti; Eka Safitri
Aliansi : Jurnal Manajemen dan Bisnis Vol 16, No 2 (2021): ALIANSI : Jurnal Manajemen Dan Bisnis
Publisher : Sekolah Tinggi Manajemen IMMI Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46975/aliansi.v16i2.96

Abstract

This research aimed to examine the effect of Return on Assets (ROA), Return on Equity (ROE) and Net Profit Margin (NPM) on the financial performance of PT. Ace Hardware Indonesia Tbk (AHI) which were listed on Indonesia Stock Exchange. While, the data were secondary, in which taken from company’s financial statement 2014-2017. Moreover, the research was quantitative. In addition, the data analysis technique used descriptive statistics and inferential analysis with SPSS 25. From the data result, it concluded Return on Assets, Return on Equity, Net Profit Margin, and financial performance had good average score. Likewise, from the inferential analysis, it showed classical assumption test of all variables had fulfilled the assumption and there was no violence. As well as from the proper test model, it showed regression model was properly used. In brief, from the hypothesis result, it concluded Return on Assets and Return on Equity had significant effect on the financial performance. On the other hand, Net Profit Margin had insignificant effect on the financial performance.
PENGARUH MOTIVASI KERJA TERHADAP KINERJA PEGAWAI PADA DINAS KOPERASI DAN USAHA MIKRO KOTA DEPOK Indri Astuti; Lestari Sinaga; Nurmansyah Nurmansyah
Aliansi : Jurnal Manajemen dan Bisnis Vol 17, No 2 (2022): ALIANSI : Jurnal Manajemen dan Bisnis
Publisher : Sekolah Tinggi Manajemen IMMI Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46975/aliansi.v17i2.429

Abstract

Dinas Koperasi dan Usaha Mikro Kota Depok bertujuan untuk membuat pegawai dapat meningkatkan produktivitas kinerja dengan baik, meningkatkan pengetahuan, keterampilan, kemampuan, sikap pegawai, sehingga didapatkan hasil yang di inginkan dan memberikan hasil yang maksimal bagi perusahaan.Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh motivasi kerja terhadap kinerja karyawan pada Dinas Koperasi dan Usaha Mikro Kota Depok. Penelitian ini dilaksanakan di Kota Depok dengan sampel penelitian yaitu pegawai Dinas Koperasi dan Usaha Mikro Kota Depok. Sampel pada penelitian ini sebanyak 60 orang. Metode penelitian sampel menggunakan Sampling Jenuh.Dari hasil penelitian, ditarik kesimpulan  adanya pengaruh motivasi kerja terhadap kinerja pegawai pada Dinas Koperasi dan Usaha Mikro Kota Depok. Hal ini disebabkan nilai thitung lebih besar dari nilai ttabel. Hasil penelitian secara pendekatan kuantitatif menunjukkan besarnya pengaruh motivasi kerja terhadap kinerja pegawai pada Dinas Koperasi dan Usaha Mikro Kota Depok yaitu sebesar 50,4 %. 
Co-Authors Benny Marcino Eka Safitri Lestari Sinaga Maria Gayatri Nurmansyah Nurmansyah Sri Lestari Prasilowati Suyanto Suyanto