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All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah International Journal of Economic Research and Financial Accounting
Adek Wahyuni Safitri
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

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Pengaruh Sistem Pengendalian Manajemen terhadap Kinerja Karyawan Audi Elshinta Gading; Adek Wahyuni Safitri; Mutiara Ramadani; Sebrina Handayani; Fitri Yani Panggabean
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 5 (2024)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v9i5.25143

Abstract

This study aims to determine the effect of management control system on employee performance. Employee performance is an important aspect in achieving organizational goals. The method chosen uses quantitative, quantitative is a process for obtaining knowledge using numerical data as an analytical tool, data analysis techniques through the IBM SPSS statistical 23 program. t test research results, Management Control System (X) of 3.396, which is greater than the t table value of 1.98397, with a Significance value (Sig.) of 0.001 which is less than 0.05. Therefore, H0 is rejected and Ha is accepted, indicating that the Management Control System has a significant effect on Employee Performance. In this study, it was found that the calculated F value of 11.535> the F table value of 2.70 and the sig. value is 0.001 <0.05, so H0 is rejected and Ha is accepted, meaning that the Management Control System has a significant effect on Employee Performance. The management control system has a significant effect on employee performance. By providing structure, feedback, and motivation, this system can help employees reach their potential and contribute to the overall success of the organization.
The Role of Internal Auditors in Preventing Fraud in Government Sarah Vika Sabrina; Adek Wahyuni Safitri; Dwi Salsabila Ilham; Khairani Yahya; Galih Supraja
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.286

Abstract

Government institutions play an important role in the achievement of a country to achieve a goal is supported by a good attitude and action from a state civil apparatus. Sometimes bad things and actions are carried out to realize all of their ambitions. Based on The Association of Certified Fraud Examiners (ACFE), fraud is an act carried out to achieve a goal, such as manipulating financial statements or providing false information. Broadly speaking, forms of fraud often occur in government institutions (corruption). In Tuanakotta (2007) explained that the fraud triangle is a model to explain a number of factors that cause a person to carry out fraudulent work, which is corruption. The approach of this research is a type of research (case study). According to Ningsih (2019): Qualitative research is research that intends to deeply understand the processes, challenges, and strategies used by internal auditors in preventing fraudSome of the main results of relevant study studies usually include: Effectiveness of internal supervision Internal auditors are tasked with ensuring that the internal control system is running properly to detect and prevent potential fraud. 1. Increased anti-fraud awareness The existence of internal auditors encourages government employees' awareness of the importance of ethics, accountability, and transparency. 2. Early detection of potential fraud Through periodic audits and special investigations, internal auditors are able to identify suspicious activity before it becomes a larger fraud. 3. Strengthening organizational culture Internal auditors are often involved in building an organizational culture that focuses on honesty and compliance with rules.
Co-Authors Audi Elshinta Gading Dwi Salsabila Ilham Fitri Yani Panggabean Galih Supraja Khairani Yahya Mutiara Ramadani Sarah Vika Sabrina Sebrina Handayani