Adi Nugroho, Didiet
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Faktor-Faktor yang Mempengaruhi Penyerapan Anggaran: Perencanaan Anggaran, Pengadaan Barang dan Jasa Serta Partisipasi Anggaran Kuntadi, Cris; Adi Nugroho, Didiet
Jurnal Ilmu Manajemen Terapan Vol. 4 No. 3 (2023): Jurnal Ilmu Manajemen Terapan (Januari - Februari 2023)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/jimt.v4i3.1330

Abstract

Budget absorption as a performance indicator still has problems with low realization and tends to be high at the end of the year. These problems are suspected to be due to the influence of budget planning, procurement of goods and services and budget participation. This article reviews the factors that influence budget absorption, namely: budget planning, procurement of goods and services and budget participation, a literature study on State Financial Management. The purpose of writing this article is to build a hypothesis on the influence between variables to be used in further research. The results of this literature review article are: 1) budget planning affects budget absorption; 2) Procurement of goods and services affects the Absorption of the Budget; and 3) Budget Participation affects Budget Absorption.
Factors Affecting Fraud Prevention : Organizational Culture, Human Resource Competence and the Role of The Internal Auditor Adi Nugroho, Didiet; Rizkita Sari; Cris Kuntadi
Dinasti International Journal of Education Management And Social Science Vol. 4 No. 4 (2023): Dinasti International Journal of Education Management and Social Science (April
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijemss.v4i4.1807

Abstract

Fraud is a potential hazard to an organization, one of which can lead to budget leaks. These problems can be suspected due to the influence of Organizational Culture, Competence of Human Resources and the Role of Internal Auditors. This article reviews the factors that affecting fraud prevention: organizational culture, human resource competence and the role of internal auditors, a literature study on State Financial Management. The purpose of this article is to build a hypothesis on the relationship between variables to be used in further research. The result of this literature review are : 1) organizational culture affects fraud prevention; 2) human resource competence affects fraud prevention; 3) the role of internal auditor affects fraud prevention.