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The Effect Of Institutional Position, Role Ambiguity And Role Conflict On Internal Supervision Performance With The Independence Of Government Internal Supervisory Apparatus As An Intervening Variable Raja Hafiz Hermawan; Chablullah Wibisono; Mohamad Gita Indrawan
Jurnal Ekonomi Vol. 13 No. 03 (2024): Jurnal Ekonomi, Edition July -September 2024
Publisher : SEAN Institute

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Abstract

Supervision aims to assist all management in carrying out their responsibilities effectively by carrying out analysis, assessment, recommendations and submitting reports on the activities being audited. Based on the Summary of Semester Audit Results (IHPS) I of 2023, 5,628 SPI weakness problems were revealed, including 1,695 (30%) problems of weaknesses in the accounting and reporting control system, 2,974 (53%) problems of weaknesses in the budget implementation control system, and 959 (17%) problems of weaknesses in the internal control structure. A total of 7,227 non-compliance problems that have a financial impact include non-compliance problems that can result in losses of 3,520 problems amounting to IDR1.73 trillion, potential losses of 671 of IDR381.11 billion, and revenue shortfalls of 1,015 problems amounting to IDR960.11 billion. The above phenomenon indicates that the internal supervision function in the public sector is not yet effective. Internal Supervision Performance is very instrumental for the implementation of regional government. The Government Internal Supervisory Apparatus (APIP) does not have sufficient integrity and capability, the supervisory apparatus is not truly independent, and the need for the number of supervisory apparatus personnel has not been met. This study aims to test the influence of institutional position, role ambiguity and role conflict on Internal Supervisory Performance at the Regional Inspectorate throughout the Riau Islands Province by making the independence of the Government Internal Supervisory Apparatus as an intervening variable. The design of this study is quantitative research, using a mixed method, namely a questionnaire and supporting theories. The data analysis technique uses the Partial Least Square (PLS) approach to test the two hypotheses proposed in this study. Based on the results of the study, it was concluded that the Institutional Position variable has a significant positive effect on the Independence of the Government Internal Supervisory Apparatus (APIP), Internal escort performance at the Regional Inspectorate throughout the Riau Islands Province, while through the independence of Internal Supervisory Performance it has a positive but insignificant effect. The Role Ambiguity variable has a positive but insignificant effect on the APIP Independence variable, Internal Supervisory Performance. The Role Conflict variable has a positive but insignificant effect on the Internal Supervisory Performance variable. The APIP Independence variable has a significant positive effect on the Internal Supervisory Performance variable.
IMPACT OF LEVERAGE BUYOUT (LBO) AND MANAGEMENT BUY OUT (MBO) ON COMPANIES Nuzul Kurniawan; Raja Hafiz Hermawan; Hendriyan Syahputra; Hendra Aris; Indrayani; Muammar Khaddafi; Damsar
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 2 No. 8 (2023): JULY
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v2i8.193

Abstract

Based on previous research, researchers analyzed the impact of LBO and MBO on company performance. The research method used is qualitative research with descriptive analysis techniques through a literature review. This research focuses on collecting empirical data and information related to the impact of LBO and MBO. The results showed that LBO can significantly affect company performance by increasing profitability, sales growth, and operational efficiency. External factors such as economic conditions and industry competition, as well as internal factors such as management quality, changes in ownership structure, and incentive systems, influence the long-term success of LBOs. However, risks such as reduced profitability and operational efficiency also need attention. on the other hand, MBO positively impacts a company's operational performance, including increasing profits, profit margins, and efficiency. MBO often occurs when economic policy uncertainty increases and can result in favorable purchase prices and significant operational improvements. However, MBO is not consistent in increasing the performance of companies that fail through MBO, and tax factors also affect the value and performance of companies in the context of MBO. Overall, MBO has the potential to increase company performance, value, and productivity, but structural changes need attention. MBO is not consistent in increasing the performance of companies that fail through MBO, and tax factors also affect the value and performance of companies in the context of MBO. Overall, MBO has the potential to increase company performance, value, and productivity, but structural changes need attention. MBO is not consistent in increasing the performance of companies that fail through MBO, and tax factors also affect the value and performance of companies in the context of MBO. Overall, MBO has the potential to increase company performance, value, and productivity, but structural changes need attention.