Article Per Year (5 Year)
p-Index From 2021 - 2026
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All Journal Jurnal Akuntansi Journal of Creative Power and Ambition (JCPA)
Lasando Lumban Gaol
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Economics, Econometrics & Finance

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The Interpretation of Organizational Culture and Internal Control in Preventing Fraud: A Case Study in the Bengkulu Provincial Government Pesi Suryani; Lasando Lumban Gaol; Eko Kuswanti; Sri Sukatmi
Jurnal Akuntansi Vol. 15 No. 1 (2025): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.15.1.61-70

Abstract

This study explores the factors contributing to fraud in the public sector through the lens of the Pentagon Theory and examines how organizational culture and internal control play a role in preventing fraud in government institutions. A qualitative approach with a case study method was employed, focusing on government agencies within the Bengkulu Provincial Government. Data were collected through in-depth interviews with employees and document analysis related to internal control systems. The findings reveal that weak organizational culture and ineffective implementation of internal controls are the primary factors that create opportunities for fraud. Additionally, pressure and rationalization within the bureaucratic environment further drive individuals to commit fraudulent acts. Moreover, the low expectation of punishment for fraud perpetrators exacerbates the situation and weakens existing prevention mechanisms. These findings reinforce the Pentagon Theory by highlighting the significant role of organizational culture in fraud prevention. Therefore, government institutions must strengthen integrity-based organizational culture and enhance the effectiveness of internal controls to mitigate fraud risks. This study emphasizes the interpretation of organizational culture within the context of the Pentagon Theory and underscores the critical role of internal control in fraud prevention in the public sector, particularly in local government environments.
The Influence of HR Business Partners, Talent Mobility, and Employee Engagement on Employee Performance with the Mediation of Organizational Culture at Awal Bros Hospital, Pekanbaru Andriani Natalia Simorangkir; Lasando Lumban Gaol
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 01 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/jcpa.v4i01.1158

Abstract

This study aims to analyze the influence of HR Business Partners, Talent Mobility, and Employee Engagement on employee performance with organizational culture as a mediating variable at Awal Bros Hospital, Pekanbaru. This study uses a quantitative approach with a survey method by distributing questionnaires to 145 respondents who are employees from various work units. The data analysis techniques used are multiple regression and mediation test. The results show that HR Business Partners, Talent Mobility, and Employee Engagement have a positive and significant effect on employee performance. In addition, these three variables also have a significant effect on organizational culture. Organizational culture is proven to have the strongest influence on employee performance and acts as a partial mediating variable in the relationship between HR Business Partners, Talent Mobility, and Employee Engagement on employee performance. These findings indicate that human resource management practices not only directly affect performance but also through the internalization of organizational values. Theoretically, this study strengthens the relevance of Social Exchange Theory, Job Demands–Resources Model, and Resource-Based View in explaining the relationship between HR management practices, psychological factors, and employee performance. Practically, the results of this study provide implications for organizations to strengthen the role of HR Business Partners, improve talent mobility programs, encourage employee engagement, and consistently internalize organizational culture as a strategy to improve employee performance.
Co-Authors Andriani Natalia Simorangkir Daniel Pasaribu Eko Kuswanti Pesi Suryani Sukatmi, Sri