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All Journal Community Engagement and Emergence Journal (CEEJ) e-Jurnal Apresiasi Ekonomi
AR, Firdaus
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions

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THE EFFECT OF ORGANIZATIONAL COMMITMENT, INTERNAL CONTROL, AND RELIGIOSITY ON FRAUD PREVENTION IN OPD OF PEKANBARU CITY WITH EMPLOYEE COMPETENCE AS A MODERATING VARIABLE Mazaya, Syafira; AR, Firdaus; Pratama, Dani
Jurnal Apresiasi Ekonomi Vol 13, No 1 (2025)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v13i1.917

Abstract

Accounting fraud has attracted a lot of media attention and has become a prominent issue in both private and state-owned organizations. This encourages researchers to find the causes of fraud and how to prevent or minimize the occurrence of fraud. This study aims to test and analyze how organizational commitment, internal control and religiosity influence fraud prevention with employee competence as a moderator. The population of this study was the Pekanbaru city regional apparatus organization with a sample of 129 selected using saturated sampling techniques or using census sampling techniques. The analysis tool in this study is Partial least Square path analysis using SEM-PLS 4. The findings of this study indicate that organizational commitment and internal control have an effect on fraud prevention, on the other hand religiosity does not affect fraud prevention in Pekanbaru city OPDs. Furthermore, the findings of this study also show that competence does not moderate the influence of organizational commitment and internal control on fraud prevention in Pekanbaru city OPDs. On the other hand, competence moderates the influence of religiosity on fraud prevention in OPDs in Pekanbaru City.Keywords: Organizational Commitment, Internal Control, Religiosity, Fraud Prevention, and Competenc
Pemahaman Akuntansi Masjid dan Pesantren Di Negeri Kedah, Malaysia AR, Firdaus; Yusoff, Mohd Nazaruddin; Oktaviani, Rona Naula; Akbar, Angga Zikrul
Community Engagement and Emergence Journal (CEEJ) Vol. 4 No. 3 (2023): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v4i3.3548

Abstract

Pengabdian kepada Masyarakat (PKM) dilakukan terhadap imam atau pengurus masjid serta masyarakat dan mahasiswa School of Government SOG-UUM di sekitar Masjid di Kampung Mukin Singkir, Yan Kedah. Permasalahan yang ada adalah minimnya pengetahuan tentang akuntansi Masjid dan Pesantren. Jadi, tujuan PKM ini adalah untuk meningkatkan pemahaman akuntansi bagi pengurus Masjid dan masyarakat tentang pentingnya prinsip dasar akuntansi keuangan yang baik dalam konteks Masjid/Pesantren. Sehingga dengan diadakannya PKM ini diharapkan adanya peningkatan pemahaman akuntansi Masjid/Pesantren serta menumbuhkan semangat masyarakat secara luas dalam menjalankan muamalah maliyah syar’i. Target luaran yang ingin dicapai dari kegiatan PKM ini adalah publikasi pada Jurnal Pengabdian Nasional Terakreditasi.
Co-Authors Akbar, Angga Zikrul Mazaya, Syafira Oktaviani, Rona Naula Pratama, Dani Yusoff, Mohd Nazaruddin