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The effect of the fraud triangle (pressure, opportunity and justification) on the occurrence of fraud Sawaki, Edward Zadrach; Christian, Ferdinandus
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 11 No. 3 (2025): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020254625

Abstract

The influence of the fraud triangle (pressure, opportunity and justification) on the occurrence of fraud in Bank Papua. This study first aims to analyze the effect of pressure on fraud partially. Second, to analyze the influence of opportunity on fraud. The third is to analyze the effect of justification on fraud and the fourth is to analyze the influence of the three fraud triangle variables simultaneously or together on the occurrence of fraud with objects on permanent employees of Bank Papua. The research was conducted in five offices each of the Head Office, KCU Jayapura, KC Abepura, KC Sentani and KC Arso. Data collection techniques through primary data through questionnaires and secondary data through literature studies from books, journals and company data. The analysis tool used is a multiple linear regression model using the SPSS version 26 application which is applied to a sample of 89 respondents. The results show that the three independent variables (pressure, opportunity and justification) have an influence on the bound variable (fraud) both partially and simultaneously. And the influence of the three independent variables on the fraud variable is 30.1%.
The Influence of Competence and Work Facilities on Employee Performance with Work Motivation as An Intervening Variable (Study at The Airnav Indonesia Branch Office in Merauke) Hidayat, Galih Daniar; Christian, Ferdinandus; Astini, Rina
Formosa Journal of Science and Technology Vol. 3 No. 8 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjst.v3i8.11052

Abstract

The performance of Airnav Indonesia Office Branch Merauke, which has the task of providing flight navigation services in the South Papua region, is still less than optimal, as seen from the inconsistency in sending aircraft movement data every month.The purpose of the research conducted was to analyze the effect of competence, work facilitation on employee performance with work motivation as an intervening variable at the Airnav Indonesia Merauke Office. This research is quantitative research and uses a questionnaire as a research instrument. The sample for this research is the entire population, namely 50 employees at the Airnav Indonesia office Branch Merauke. Descriptive analysis test is used to analyze data by utilizing the help of SEM PLS software. The results of this study indicate that there is a significant influence between competence and performance, there is no significant influence between facilities and performance, and there is a significant influence between motivation and performance, there is a significant influence on competence on work motivation, there is a significant influence on facilities on motivation, there is a significant influence on competence on performance through work motivation, there is an influence related to work facilities on performance through work motivation, competence is the most dominant factor that has an influence on employee performance at the Airnav Indonesia Office in Merauke.
Pengaruh Sarana Prasarana Kenavigasian Pendidikan dan Latihan Terhadap Kualitas Petugas Sarana Bantu Navigasi Pelayaran Melalui Kemampuan Sebagai Variabel Intervening Pada Kantor Distrik Navigasi Tipe A Kelas III Merauke Untailawal, Herlyn; Christian, Ferdinandus; Astini, Rina
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 6 No. 1 (2024): Jurnal Ekonomi Manajemen Sistem Informasi (September-Oktober 2024)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jemsi.v6i1.2888

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Sarana Prasarana Kenavigasian (SPK) dan Pendidikan & Pelatihan (PL) terhadap Kualitas Sumber Daya Manusia (KSDM) baik secara langsung maupun tidak langsung melalui Kemampuan sebagai variable intervening. Populasi pada penelitian ini yaitu Aparatur Sipil Negara (ASN) yang bertugas di Kantor Distrik Navigasi Kelas III Merauke, dengan jumlah keseluruhan mencapai 105 pegawai. Penelitian ini menggunakan sampel jenuh, sehingga jumlah sampel dengan jumlah populasi yaitu sebanyak 105 pegawai. Penelitian menggunakan pendekatan kuantitatif dengan metode survey dan menggunakan analisis data Partial Least Square (PLS). Namun sebelum analisis, terlebih dahulu dilakukan uji outer model melalui uji validitas dan reliabilitas. Selanjutnya melakukan uji Inner Model melalui uji R-Square (Coefficient of determination), dan F-Square (f2 effect size). Hasil kajian ini mengemukakan bahwa SPK berpengaruh positif dan tidak signifikan terhadap KSDM, namun SPK memiliki pengaruh yang positif dan signifikan terhadap kemampuan, lebih lanjut diketahui kemampuan dapat memediasi hubungan antara SPK dan KSDM. Dari analisis selanjutnya diketahui pula bahwa PL memiliki pengaruh yang positif dan signifikan terhadap KSDM dan kemampuan, namun dari uji pengaruh tidak langsung diketahui kemampuan tidak dapat memediasi PL terhadap KSDM.