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Fraud Pengadaan Barang dan Jasa Pemerintah Dengan Penerapan E-Procurement Sebagai Variabel Moderasi Suci Melati; Anis Chariri
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 11 No. 1 (2024)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v11i1.5990

Abstract

This study aims to analyze and obtain empirical evidence about the behavior of government procurement of goods and services fraud with intentions, attitudes, subjective norms, and behavioral control as predictor variables and e-procurement implementation as moderating variables. Respondents who became the object of this study were employees who were involved in the procurement of goods and services in a government agency. This research is a cross-sectional study by distributing data using a questionnaire. Questionnaires were returned and processed by as many as 478 respondents. Data analysis using the Structural Equation Model-Partial Least Squares (SEM-PLS. The results showed that statistically intention has a positive effect on procurement fraud, subjective norms, and perceived behavioral control have a positive effect on intention. Meanwhile, attitude does not positively affect intentions, and implementation of e-procurement does not weaken the relationship between intention and procurement fraud
Efektivitas Implementasi Desain Pembelajaran dalam Menunjang Kesuksesan Pembelajaran di SDN Kedaung Wetan 5 Ina Magdalena; Cantika Ramadini; Suci Melati
YASIN Vol 3 No 2 (2023): YASIN: Jurnal Pendidikan dan Sosial Budaya
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/yasin.v3i2.943

Abstract

The learning process can be successful, if the teacher has views that are in line with his philosophy, meaning that the success of the teacher in teaching can be seen from the extent to which the teacher applies the plan in the implementation of learning, so that the indicators set in the lesson plan are well absorbed by students. The method used in this research is a qualitative approach research method. Qualitative research is conducted to answer research according to problems that occur in the field where the research is carried out. The author uses data collection techniques in the form of observation and interviews with teachers at SDN Kedaung Wetan 5 Tangerang City. Based on the data and research results as well as analysis to draw conclusions the authors use the "inductive" conclusion method, which departs from specific data to general conclusions. So the writer can conclude that class management in the learning process at SDN Kedaung Wetan 5 Kota Tangerang has made various efforts through: teaching objectives, time management, room arrangements (facilities), grouping students in learning.