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Pengaruh Kompetensi Pengelola Keuangan dan Efektivitas Cash Management System Terhadap Perilaku Fraud dengan Sikap Profesional sebagai Variabel Intervening dalam Tata Kelola Keuangan Pada ITKJEN KKP Cahyani, Rosari Minar; Prasilowati, Sri Lestari; Mulyanto, Heru
COSMOS : Jurnal Ilmu Pendidikan, Ekonomi dan Teknologi Vol 2 No 1 (2024): Desember
Publisher : PUSDATIN Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

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Abstract

This study aims to determine the effect of financial manager competence and Cash Management System effectiveness on fraud behavior in the Inspectorate General of the Ministry of Marine Affairs and Fisheries. This study also analyzes the role of professional attitudes as an intervening variable in the relationship between financial manager competence and Cash Management System effectiveness with good financial governance. This study uses Structural Equation Modeling - Partial Least Squares (SEM-PLS) using Smart PLS 3.0 to assess the measurement model (outer model) and structural model (inner model) in the context of research involving financial managers and internal supervisory auditors at the Inspectorate General of Marine Affairs and Fisheries. Evaluation of the measurement model includes validity and reliability tests. Structural model analysis examines the hypothesized relationship between constructs. The findings show that financial manager competence and CMS effectiveness have a positive effect on professional attitudes but do not have a significant effect on fraud behavior directly. Professional attitudes have a negative effect on fraud behavior. Mediation analysis shows that professional attitudes mediate the effect of CMS effectiveness on fraudulent behavior, while competence does not. These results underline the importance of competence and effective CMS in fostering professional attitudes and reducing fraud behavior in the scope of financial managers.
Studi Kesiapan Pt Asuransi Staco Mandiri Menjelang Pemisahan (SPIN OFF) Unit Syariah Nabhan, Nabhan; Lestari Prasilowati, Sri
GEMA EKONOMI Vol 12 No 4 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

This research aimed to determine the readiness of the Syariah Unit of PT Asuransi Staco Mandiri's readiness to fulfill the spin-off obligations as mandated in the Insurance Law number 40 of 2014, no later than 2024. The research variables consist of equity, contributions, underwriting surplus of tabarru' fund, profit company, and the availability of human resources both quantitatively and qualitatively. This research uses secondary data obtained from research objects plus relevant information from credible sources. The analytical method used is ARIMA and combined with the Double Smoothing Exponential to predict the financial and operational aspects of the Company. The study results show that PT Asuransi Staco Mandiri's Sharia business unit is ready to spin off. However, regarding human resources, it is necessary to carry out efforts and programs that focus on fulfilling them with the remaining time available.
Efek Motivasi Sebagai Intervening pada Pengaruh Gaya Kepemimpinan dan Kompetensi Terhadap Kinerja Anggota Kampung Ramah Lingkungan (Studi Kasus CSRS Division PT Indocement Tunggal Prakarsa Tbk. Kompleks Pabrik Citeureup - Kabupaten Bogor) Zainudin, Zainudin; Prasilowati, Sri Lestari
Jurnal Ekonomi Efektif Vol. 6 No. 1 (2023): JURNAL EKONOMI EFEKTIF
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JEE.v6i1.34496

Abstract

Penelitian ini bertujuan untuk mengetahui Efek Motivasi Sebagai Intervening Pada Pengaruh Gaya Kepemimpinan dan Kompetensi Terhadap Kinerja Anggota Kampung Ramah Lingkungan (Study Kasus CSRS Division PT Indocement Tunggal Prakarsa Tbk. - Kompleks Pabrik Citeureup - Kabupaten Bogor) dan menggunakan 61 responden dalam penelitian. Metode penelitian menggunakan kuantitatif. Uji hipotesis dengan menggunakan analisis jalur dan data diolah dengan menggunakan SPSS. Hasil penelitian menunjukan bahwa 1) Ada pengaruh gaya kepemimpinan secara langsung terhadap motivasi, 2) Tidak ada pengaruh kompetensi secara langsung terhadap motivasi, 3) Ada pengaruh gaya kepemimpinan secara langsung terhadap kinerja, 4) Tidak ada pengaruh kompetensi secara langsung pada kinerja, 5) Ada pengaruh motivasi terhadap kinerja, 6) Melalui motivasi, gaya kepemimpinan terhadap kinerja tidak memiliki pengaruh, 7) Kompetensi secara tidak langsung tidak dapat mempengaruhi kinerja melalui motivasi.
The Influence of Transformational Leadership and OCB (Organizational Citizen Behavior) on The Performance of PT Mekar Prana Indah Jakarta's Employees Mediated by Variable Work Innovative Behavior Ekayanto, Pramono; Prasilowati, Sri Lestari
Jurnal Ilmiah Sumber Daya Manusia Vol 7 No 1 (2023): September: JENIUS (Jurnal Ilmiah Sumber Daya Manusia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JJSDM.v7i1.33914

Abstract

This study aims to analyze the Effect of Transformational Leadership and OCB (Organizational Citizen Behavior) on Employee Performance which is mediated by the variable Work Innovative Behavior carried out on employees of PT Mekar Prana Indah Jakarta. This research is a survey research using a questionnaire as an instrument and taken as many as 51 respondents who are employees of PT Mekar Prana Indah Jakarta using a simple random sampling method. Data collection was carried out by providing a list of questions to respondents using the Google form. This study uses analytical tools.
PENINGKATAN MINAT BERWIRAUSAHA MAHASISWA MELALUI MEDIA SOSIAL DAN LINGKUNGAN KELUARGA Sri Lestari Prasilowati; Nanda Hidayati
Prosiding SEMANIS: Seminar Manajemen Bisnis Vol. 1 No. 1 (2023): Februari 2023
Publisher : Prosiding SEMANIS: Seminar Manajemen Bisnis

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Abstract

This study seeks to develop research on the concept of increasing student interest in entrepreneurship through social media and the family environment which are expected to become young entrepreneurs to support reducing unemployment and increasing the country's economy. This study aims to analyze the relationship between social media variables on student entrepreneurship interest, the family environment relationship with student entrepreneurship interest. This research method uses a quantitative survey. Data collection was carried out using a questionnaire (Likert scale) via Google form and distributed via the WhatsApp group. The research was conducted in August - December 2022 with 100 research respondents at IPWIJA University, using a proportional random sampling technique and using the Solvin formula. Data analysis techniques in quantitative research use structural equation models (SEM) and statistical software SmartPLS 3.2.9. The restudy’s results showed positive and significant influence between family environment and social media variables on student interest in entrepreneurship. The practical implication of this research is that to increase students' interest in entrepreneurship, they must increase the variables of the family environment and social media
Analysis of Factors Determining Job Satisfaction of ASN Family Planning Instructors at the Office of Women's Empowerment, Child Protection, Population Control and Family Planning (Dp3ap2kb) Bogor Regency Vidia Nurfilyani Purwanto; Sri Lestari Prasilowati
Masterpiece Journal Society Service Insight Vol. 2 No. 1 (2026): February 2026
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/mjssi.v21.501

Abstract

Job satisfaction plays a vital role in determining employee performance and organizational effectiveness, particularly among Civil Servant Family Planning Instructors who are responsible for achieving population control and family welfare targets. In Bogor Regency, the relatively low achievement of family planning program outcomes indicates potential issues related to job satisfaction. This study aims to analyze the factors determining job satisfaction among Civil Servant Family Planning Instructors at the Office of Women’s Empowerment, Child Protection, Population Control, and Family Planning (DP3AP2KB) of Bogor Regency. The examined factors include salary, coworker relationships, workload, and career development, with career development positioned as an intervening variable. This research employed a quantitative descriptive approach involving 118 civil servant instructors distributed across 40 districts in Bogor Regency. Data were collected using structured questionnaires and analyzed through multiple regression analysis and Sobel tests to assess both direct and indirect effects among variables. The findings reveal that salary, coworker relationships, workload, and career development have positive and statistically significant effects on job satisfaction. Furthermore, career development significantly mediates the relationship between salary, coworker relationships, workload, and job satisfaction, indicating its strategic role in strengthening employee satisfaction. These results underscore the importance of fair compensation, supportive work relationships, manageable workloads, and clear career advancement opportunities in enhancing job satisfaction among family planning instructors. This study contributes to the public sector human resource management literature by providing empirical evidence on the determinants of job satisfaction among civil servant instructors and offers practical insights for DP3AP2KB in formulating policies to improve employee satisfaction and program performance.