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THE EFFECT OF POLICY, AUDIT QUALITY, AUDITOR INDEPENDENCE, AND EFFECTIVENESS ON VILLAGE FUND MANAGEMENT TRANSPARENCY (Case Study On Village Government In Matangkuli District, North Aceh Regency) Sri Arini; Juliana Ariska; Rico Nur Ilham; Ghazali Syamni; Nurlela
International Conference on Health Science, Green Economics, Educational Review and Technology Vol. 5 No. 1: IHERT (2023) FIRST ISSUE: International Conference on Health Science, Green Economics,
Publisher : Universitas Efarina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ihert.v5i1.320

Abstract

This study aims to determine how the influence of policies, audit quality, auditor independence, and effectiveness on the transparency of village fund management in Village Governments in Matangkuli District, North Aceh Regency. Policies in this study are measured by indicators consisting of planning, organizing, implementing, and supervising. Then audit quality variables are measured using indicators consisting of system quality, audits are carried out carefully, audits are carried out according to procedures, and skepticism. Furthermore, auditor independence is measured using indicators consisting of free from intervention, neutral, review from fellow auditors, and free from pressure. Meanwhile, effectiveness is measured using indicators consisting of clarity of goals to be achieved, clarity of strategies for achieving goals, a steady process of analysis and policy formulation, careful planning, and the preparation of appropriate programs. As well as the variable of transparency of village fund management is measured using indicators consisting of timely, clear, accurate, comparable, and easily accessible. The data used in this study is primary data obtained by distributing questionnaires to 225 respondents or communities in various villages in Matangkuli District, North Aceh Regency which were used as samples in this study. The data analysis technique used is multiple linear regression analysis using the help of SPSS software version 26. The results showed that policies, audit quality, auditor independence, and effectiveness had a positive and significant effect on the transparency of village fund management in Village Governments in Matangkuli District, North Aceh Regency.
THE EFFECT OF WORK DISCIPLINE AND WORK ENVIRONMENT ON THE PERFORMANCE OF MBKM STUDENTS' INTERNSHIP WITH WORK MOTIVATION AS AN INTERVENING VARIABLE Juliana Ariska; Khairawati; Ibrahim Qamarius; Sullaida
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 6 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i6.3422

Abstract

This study aims to analyze the influence of work discipline and work environment on the internship performance of students in the Merdeka Belajar Kampus Merdeka (MBKM) program, with work motivation as a mediating variable. The research was conducted on students participating in the Certified Internship and Independent Study Program (MSIB) at PT Bank BTPN Syariah Tbk. A quantitative approach was applied by distributing questionnaires to 222 respondents who had completed their internship. The data were analyzed using the Partial Least Square (PLS) method. The results indicate that work discipline and work environment positively and significantly influence work motivation, and that work motivation significantly influences internship performance. Additionally, work motivation is proven to mediate the relationship between work discipline and work environment on students' internship performance. This research is expected to contribute to the development of internship programs in both education and industry.