Articles
Literature Review: The Effect of E-Procurement Role, Procurement Ethics, and Human Resources Quality on Fraud Prevention in Goods/Services Procurement
Rachmawati Yuslina;
Kuntadi, Cris;
Yeni Fahrinda
Dinasti International Journal of Digital Business Management Vol. 4 No. 3 (2023): Dinasti International Journal of Digital Business Management (April - Mei 2023)
Publisher : Dinasti Publisher
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DOI: 10.31933/dijdbm.v4i3.1786
In the process of procurement of goods/services there is still a gap to commit fraud, because there are still considerable fraudulent practices in the procurement of goods/services. This article aims to propose a conceptual model of the factors that influence the prevention of fraud in the procurement of goods/services. Fraud that occurs in the public and private sectors is one of the causes of state or company finances swelling, even programs that have been planned by the government have many problems in the implementation process. This article reviews the influence of the role of E-Procurement, Procurement Ethics, and the Quality of Human Resources on the Prevention of Fraud in the Procurement of goods/services. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results are that E-Procurement affects the prevention of fraud in the procurement of goods/services; Procurement Ethics affects the prevention of fraud in the procurement of goods/services; and the Quality of Human Resources affects the prevention of fraud in the procurement of goods/services.
Factors Affecting Fraud Prevention: The Role of Internal Audit, Organizational Culture, and Whistleblowing System
Nurizal AR, Muhammad;
Cris Kuntadi;
Prita Yuniarti Ramayani
Dinasti International Journal of Digital Business Management Vol. 4 No. 3 (2023): Dinasti International Journal of Digital Business Management (April - Mei 2023)
Publisher : Dinasti Publisher
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DOI: 10.31933/dijdbm.v4i3.1787
This article discusses the factors that affect Affecting Fraud Prevention as the dependent variable. The variables the role of internal audit, organizational culture and whistleblowing system as independent variables that influence it, this study is a literature review that describes the influence of the role of internal audit, organizational culture and whistleblowing system on Affecting Fraud Prevention, this article is a study in applied administration to increase the literacy of the influence between variables for further research purposes. The results of the literature review are the role of internal audit, organizational culture and whistleblowing system affect Affecting Fraud Prevention.
Factors Affecting Fraud Prevention: Internal Control, Whistleblowing System and Moral
Cempakasari, Indira;
Cris Kuntadi;
Dian Rosdiana
Dinasti International Journal of Digital Business Management Vol. 4 No. 3 (2023): Dinasti International Journal of Digital Business Management (April - Mei 2023)
Publisher : Dinasti Publisher
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DOI: 10.31933/dijdbm.v4i3.1788
Previous research or relevant research is very important in a research or scientific article. Previous research or relevant research serves to strengthen the theory and penomena relationship or influence between variables. This article reviews the factors that influence fraud prevention, namely: Internal Control, Whistle Blowing System and Morale, a literature study of Human Resource Management. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this literature review article are: 1) Internal Control affects Fraud Prevention; 2) Whistle Blowing System affects Fraud Prevention; and 3) Moral affects Fraud Prevention.
Factors Influencing Critical Thinking: Problem Base Learning, Discovery Learning, and Project Base Learning
Bagus H, Bambang;
Bambang Suprianto;
Arie Wardhono;
Cris Kuntadi
Dinasti International Journal of Digital Business Management Vol. 4 No. 3 (2023): Dinasti International Journal of Digital Business Management (April - Mei 2023)
Publisher : Dinasti Publisher
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DOI: 10.31933/dijdbm.v4i3.1793
This paper aims to determine the improvement of critical thinking. The development of critical thinking skills can be done through the intervention of learning models. In a study or scientific publication, previous or pertinent research is crucial. The theory and phenomena of linkages or influences between variables are strengthened by prior research or pertinent research in this regard. This article examines learning paradigms such as problem-based learning, discovery learning, and project-based learning as well as other elements that affect critical thinking. Building a hypothesis of influence between variables for use in future studies is the goal of this article. The result of this literature review article is 1) problem base learning affects critical thinking; 2) discovery learning affects critical thinking; and 3) project base learning affects critical thinking.
Factors that Influence Cadet's Learning Satisfaction: A Literature Review
Irfansyah, Ade;
Suparji;
Bambang Suprianto;
Cris Kuntadi
Dinasti International Journal of Digital Business Management Vol. 4 No. 3 (2023): Dinasti International Journal of Digital Business Management (April - Mei 2023)
Publisher : Dinasti Publisher
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DOI: 10.31933/dijdbm.v4i3.1794
An essential metric for determining the caliber of education is how happy students are with their educational experience. The phenomenon of learning satisfaction is an important area of this study, particularly in the context of official schools in aviation. Cadets who go on to hold significant positions in the country's government and aviation sector receive crucial growth and training at aviation polytechnics. The publication of articles in relevant previous research will have a function as a reinforcement of theories and phenomena of relationships or influences between variables that are being studied. This study aims to produce a hypothesis of influence between variables that are used as a reference in future studies. This article is a type of literature review that raises the relationship between factors that affect student learning satisfaction, such as learning content, learning motivation, and student interaction with teachers. The results of this study are that (1) learning content has a very significant effect on learning satisfaction, (2) learning motivation affects learning satisfaction, and (3) student interaction with teachers has a very strong effect on learning satisfaction.
Pengaruh Hubungan Antara Government E-Readiness dan Citizen E-Readiness Dengan Kepatuhan Wajib Pajak
Rossi Adi Nugroho;
Cris Kuntadi
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 16 No. 2 (2023): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer
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DOI: 10.51903/kompak.v16i2.1378
The level of tax compliance has been a concern of researchers and governments for decades. Various efforts have been made by the government in order to increase taxpayer compliance including the use of information and communication technology in service delivery (e-government) but have not yielded optimal results. Various studies and research related to taxpayer compliance and its relationship with e-government have also been carried out but are still focused on e-government services regardless of the level of readiness (e-readiness) of the government itself as a service provider (government e-readiness) or from the community side as service users (citizen e-readiness). Writing this article aims to build a new hypothesis with the variable level of readiness (e-readiness) as a variable that affects government services which will ultimately increase the level of taxpayer compliance. Previous research or relevant research is used to strengthen the theory and phenomenon of the relationship or influence between variables.
LITERATURE REVIEW PENGARUH PENGETAHUAN, MODERNISASI SISTEM ADMINISTRASI DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI
Tri Yuli Lestari;
Uswatun Khasanah;
Cris Kuntadi
JURNAL MANAJEMEN PENDIDIKAN DAN ILMU SOSIAL Vol. 3 No. 2 (2022): Jurnal Manajemen Pendidikan dan Ilmu Sosial (Juni 2022 - November 2022)
Publisher : Dinasti Review
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DOI: 10.38035/jmpis.v3i2.1129
Artikel Literatur Review Pengaruh Pengetahuan Perpajakan, Modernisasi Sistem Administrasi Perpajakan dan Sosialisasi Perpajakan tehadap Kepatuhan Wajib Pajak Orang Pribadi adalah artikel imliah yang bertujuan membangun hipotesis riset pengaruh antar variabel yang akan digunakan pada riset selanjutnya. Metode penulisan artikel Literature Review ini adalah dengan metode library research, yang bersumber dari media online seperti Google Scholar, Mendeley dan media online akademik lainnya. Hasil artikel literature review ini adalah: 1) Pengetahuan Perpajakan berpengaruh terhadap Kepatuhan Wajib Pajak Orang Pribadi; 2) Modernisasi Sistem Administrasi Perpajakan berpengaruh terhadap Kepatuhan Wajib Pajak Orang Pribadi; dan 3) Sosialisasi Perpajakan berpengaruh terhadap Kepatuhan Wajib Pajak Orang Pribadi.
Faktor-Faktor yang Mempengaruhi Pendeteksian Fraud: Kompetensi, Profesionalisme dan Pengalaman Audit (Literature Review Audit)
Alfiya Rahmawati;
Cris Kuntadi
JURNAL MANAJEMEN PENDIDIKAN DAN ILMU SOSIAL Vol. 4 No. 1 (2022): Jurnal Manajemen Pendidikan dan Ilmu Sosial (Desember 2022 - Mei 2023)
Publisher : Dinasti Review
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DOI: 10.38035/jmpis.v4i1.1377
Abstract: This article aims to determine the effect of competence, professionalism and experience of auditors in detecting fraud. This article was carried out by conducting a literature study from various studies that have been done. This article reviews the factors that influence fraud detection, namely: competency, professionalism and audit experience, a study of audit literature. The results of this literature review article are: 1) competency influences fraud detection; 2) professionalism influences fraud detection; and 3) audit experience influences fraud detection. Abstrak: Artikel ini bertujuan untuk mengetahui pengaruh dari kompetensi, profesionalisme dann pengalaman auditor dalam mendeteksi fraud. Artikel ini dilakukan dengan melakukan studi literatur dari berbagai penelitian yag sudah dilakukan. Artikel ini mereview faktor-faktor yang mempengaruhi pendeteksian fraud, yaitu: kompetensi, profesionalisme dan pengalaman audit, suatu studi literatur audit. Hasil artikel literature review ini adalah: 1) kompetensi berpengaruh terhadap pendeteksian fraud; 2) profesionalisme berpengaruh terhadap pendeteksian fraud; dan 3) pengalaman audit berpengaruh terhadap pendeteksian fraud.
Pengaruh Kualitas Audit, Profitabilitas, dan Leverage Terhadap Opini Audit Going Concern (Literature Review)
Wira Eka Banias;
Cris Kuntadi
JURNAL MANAJEMEN PENDIDIKAN DAN ILMU SOSIAL Vol. 4 No. 1 (2022): Jurnal Manajemen Pendidikan dan Ilmu Sosial (Desember 2022 - Mei 2023)
Publisher : Dinasti Review
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DOI: 10.38035/jmpis.v4i1.1379
Abstract: This article aims to determine the effect of audit quality, profitability, and leverage on going concern audit opinions. Literature review articles are made for the purpose of determining hypotheses between variables. The research was conducted using quantitative methods. This article produces research results, namely Audit Quality and Leverage partially have a significant effect on Going Concern Audit Opinion. Profitability and Ownership Structure partially have no effect on the Going Concern Audit Opinion. Audit Quality, Profitability and Leverage simultaneously affect the Going Concern Audit Opinion. Abstrak: Artikel ini bertujuan untuk mengetahui pengaruh kualitas audit, profitabilitas, dan leverage terhadap opini audit going concern. Artikel literatur review dibuat untuk tujuan menentukan hipotesis antar variable. Penelitian dilakukan dengan menggunakan metode kuantitatif. Artikel ini menghasilkan hasil penelitian yaitu Kualitas Audit dan Leverage secara parsial berpengaruh signifikan terhadap Opini Audit Going Concern. Profitabilitas dan Struktur Kepemilikan secara parsial tidak berpengaruh terhadap Opini Audit Going Concern. Kualitas Audit, Profitabilitas dan Leverage secara simultan berpengaruh terhadap Opini Audit Going Concern.
Pengaruh Pandemi Covid-19, Perubahan Kebijakan, dan Gaya Kepemimpinan Terhadap Perencanaan Keuangan Negara
Cris Kuntadi;
Muhammad Nurizal AR
JURNAL MANAJEMEN PENDIDIKAN DAN ILMU SOSIAL Vol. 4 No. 1 (2022): Jurnal Manajemen Pendidikan dan Ilmu Sosial (Desember 2022 - Mei 2023)
Publisher : Dinasti Review
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DOI: 10.38035/jmpis.v4i1.1406
Abstract: State financial planning is the stage of preparing the basic concepts of fiscal policy and macroeconomics. The basic macroeconomic assumptions that will be used as a reference for preparing fiscal capacity by the Government are prepared by the Government, BPS and Bank Indonesia. This article reviews the factors that influence State Financial Planning (y) as the dependent variable and the COVID-19 Pandemic (x1), Policy Changes (x2) and Leadership Style (x3) as independent variables. The purpose of writing this article is to build a hypothesis on the influence between variables to be used in further research. The results of the literature review articles that the authors have conducted show that the COVID-19 pandemic, policy changes, and leadership have affected State Financial Planning. Abstrak: Perencanaan keuangan negara merupakan tahap penyiapan konsep pokok-pokok kebijakan fiskal dan ekonomi makro. Asumsi dasar ekonomi makro yang akan digunakan sebagai acuan penyusunan kapasitas fiskal oleh Pemerintah disiapkan oleh Pemerintah, BPS dan Bank Indonesia. Artikel ini mereview faktor-faktor yang mempengaruhi Perencanaan Keuangan Negara (y) sebagai variabel dependen dan Pandemi COVID-19 (x1), Perubahan Kebijakan (x2) dan Gaya Kepemimpinan (x3) sebagai variabel independen. Tujuan penulisan artikel ini guna membangun hipotesis pengaruh antar variabel untuk digunakan pada riset selanjutnya. Hasil artikel literature review yang telah penulis lakukan menunjukan bahwa Pandemi COVID-19, perubahan kebijakan, dan kepemimpinan berpengaruh terhadap Perencanaan Keuangan Negara.