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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Ekonomi Manajemen Sistem Informasi Indonesian Journal of Multidisciplinary Science
Velayati, Ema
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences

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Faktor-faktor yang memengaruhi implementasi anggaran berbasis kinerja Kuntadi, Cris; Velayati, Ema
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i4.2830

Abstract

Performance-based budgeting systems are becoming increasingly popular in developed countries around the world. Previous or related research is very important in research or scientific article writing. Previous research or related research helps strengthen the theory and phenomenon of the relationship or effect between variables. This paper examines the factors that influence the implementation of performance budgeting, namely: organizational commitment, resources and incentives and sanctions, as well as literature research on national financial management. The purpose of writing this article is to establish the hypothesis of influence between variables for further research. The results of this literature review are: 1) Organizational commitment influences performance budget implementation; 2) Resources influence the implementation of performance budgets; 3) Rewards and penalties affect the implementation of the performance budget.
Spare parts for fisheries surveillance vessels inventory management in Ministry of Marine Affairs and Fisheries Velayati, Ema; Karunia, R Luki; Sutrisno, Edy
Indonesian Journal of Multidisciplinary Science Vol. 3 No. 8 (2024): Indonesian Journal of Multidisciplinary Science
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/ijoms.v3i8.893

Abstract

This study aims to identify problems and formulate a model for managing spare parts inventory of fisheries supervisory vessels in the Directorate of Fleet Monitoring and Operations, Ministry of Marine Affairs and Fisheries to be optimal. The research method is carried out using a qualitative approach. Data collection is done by interviews, field observations and analysis of data and documents. Water inventory management theory (2003) is a theory used to determine the cycle or process of managing spare parts inventory and the Economic Order Quantity (EOQ) method of Horngren (2016) to determine the optimum order quantity and Analysis of ABC Chin (2017) in Putra (2020 to classify inventory into 3 (three) classes, namely A (very important items), B (items that are quite important), and C (relatively unimportant). This study concluded that the management of spare parts in the POA Directorate has not been optimal due to several factors, namely: 1). Human Resources: operators do not have inventory background, and inventory recording with the SAKTI application requires operator involvement, 2). Method: procurement of spare parts is carried out periodically only once a year, so it cannot anticipate changes in needs, and 3), Machinery (Tools): Parts inventory is still done manually with Ms. Excel. Researchers develop a business process model that includes procurement, inventory, storage, delivery, and use of spare parts to improve the efficiency of parts inventory management.
Pengaruh Penerapan Sistem Pengendalian Internal, Kompetensi Sumber Daya Manusia, dan Moralitas Individu Terhadap Pencegahan Fraud Kuntadi, Cris; Meilani, Anita; Velayati, Ema
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 4 No. 4 (2023): Jurnal Ekonomi Manajemen Sistem Informasi (Maret - April 2023)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/jemsi.v4i4.1458

Abstract

Literatur review ini mengulas variabel-variabel yang mempengaruhi pencegahan fraud (y) sebagai faktor dependen, penerapan sistem pengendalian internal (x1), kapabilitas sumber daya manusia (x2) dan moralitas individu (x3) sebagai faktor independen. Tujuan penulisan artikel ini adalah untuk mengembangkan hipotesis tentang pengaruh antar variabel sehingga dapat dimanfaatkan dan digunakan dalam penelitian selanjutnya. Hasil kajian literatur artikel yang dilakukan oleh penulis menunjukkan bahwa variabel penerapan sistem pengendalian intern (x1) berpengaruh terhadap pencegahan fraud (y), kapasitas sumber daya manusia (x2) berpengaruh terhadap variabel pencegahan kecurangan (y), dan variabel moralitas individu (x3) berpengaruh terhadap pencegahan fraud (y).
Co-Authors Cris Kuntadi Edy Sutrisno Meilani, Anita R Luki Karunia