Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Journal of Contemporary Accounting Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences
Fifi Yusmita
Unknown Affiliation
Religion Arts Humanities Economics, Econometrics & Finance Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
The Effect of Organizational Commitment, the Effectiveness of Internal Controls, Law Enforcement, Love of Money, and Information Asymetries on Fraud (Empirical Study on SKPD of North Aceh Regency Government) Teuku Meurah; Fifi Yusmita; Darwanis Darwanis
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.4451

Abstract

The purpose of this research is to examine the effect of organizational commitment, effectiveness of internal control, law enforcement, love of money, and information asymmetry on fraud at SKPD of the North Aceh Regency Government. The population of this research is all units of SKPD the North Aceh Regency which totaling 60 SKPD (180 respondents).The qualified respondents consist of 180 respondents. Data collection techniques were conducted with questionnaires. The results of this research shown that simultaneously and partially, organizational commitment, effectiveness of internal control, law enforcement, love of money, and information asymmetry affect on fraud at SKPD of the North Aceh Regency Government.
Factors affecting regional government capital participation in Aceh Regional Banks RM, Mugtafillah; Indayani, Indayani; Fifi Yusmita
Journal of Contemporary Accounting Volume 6 Issue 2, 2024
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol6.iss2.art5

Abstract

This study aimed to examine the affect of fiscal capacity, profit sharing funds, excess budget financing, and dividends from regional government capital participation on regional development Aceh bank with the size of the legislature as moderating variable. The unit of research analysis is amount of regional government capital participation in Aceh Bank. Research population are 23 districts in Aceh. Hypothesis was analyzed using multiple linear regression method. It was concluded that fiscal capacity, profit sharing funds, excess budget financing and regional bank dividends had a positive effect on regional government capital participation. Meanwhile, the size of the legislature has a negative effect on government capital participation. The size of the legislature negatively and insignificantly moderates fiscal capacity but negatively and significantly moderates profit sharing funds in government capital participation. The size of the legislature has a positive and insignificant moderation of excess budget financing but has a positive and significant moderation of regional bank dividends in terms of government capital participation.
Co-Authors Darwanis Darwanis Indayani Indayani, Indayani RM, Mugtafillah Teuku Meurah