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All Journal MANAJEMEN DEWANTARA Quantitative Economics and Management Studies
Yulfani
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics

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Fraud Prevention: The Contribution of Internal Control, Internal Audit, and Organizational Culture Yulfani; Ansar, Muhammad; Yamin, Nina Yusnita; Paranoan, Selmita; Gunarsa, Arif
Quantitative Economics and Management Studies Vol. 6 No. 4 (2025)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems4118

Abstract

Losses within organizations often stem from fraudulent activities, with fraud levels significantly increasing, particularly in the public sector. This study aims to examine the contributions of internal control, internal audit, and organizational culture to fraud prevention efforts at the Regional Inspectorate Office of Central Sulawesi Province. A numerical analysis using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) approach was applied to 35 auditors as respondents. The findings indicate that internal control and internal audit do not significantly contribute to fraud prevention efforts. However, organizational culture plays a substantial role in preventing fraud. These results suggest the necessity of enhancing understanding regarding the implementation of organizational culture in fraud prevention, both in public and private institutions. Nevertheless, despite their lack of statistical significance, internal control and internal audit remain inseparable components in the broader effort to prevent fraud and organizational losses. Therefore, institutions must reinforce each audit-related element to mitigate the risks of fraud. In conclusion, the study underscores that organizational culture is the most crucial factor in preventing fraud. Thus, strengthening values such as integrity, transparency, and accountability must be prioritized in any anti-fraud strategy.
THE INFLUENCE OF FINANCIAL LITERACY, PEERS, AND SELF-CONTROL ON STUDENT SAVING BEHAVIOR FEB UNIVERSITAS NEGERI PADANG Yulfani; Zul Afdal
MANAJEMEN DEWANTARA Vol 9 No 3 (2025): MANAJEMEN DEWANTARA
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/md.v9i3.20477

Abstract

This study was conducted to determine the effect of financial literacy, peers and self-control on saving behavior in FEB students at Padang State University. The type of research used is causative research with a quantitative approach. The population in this study were 2,052 active undergraduate students of the Faculty of Economics and Business, State University of Padang with a sample size of 96 students using proportional random sampling technique. The data collection technique in this study was carried out through a survey. The tool used to collect is a questionnaire via google form using a Likert scale. Variable indicators in this study consist of: Financial Literacy variable (X1) consists of 4 indicators, namely (1) general knowledge of finance (Personal General Finance Knowledge), (2) Savings and Borrowing, (3) Insurance, (4) Investment, Peer Variables (X2) consists of 3 indicators, namely (1) Social interaction in the peer environment, (2) Individual involvement in interaction, (3) Peer support. The Self-Control Variable (X3) consists of 5 indicators, namely (1) Planning before buying, (2) Comparing prices before buying, (3) Considering the usefulness of goods, (4) Thinking before buying the same item, (5) Buying goods that are needed, and the Saving Behavior Variable (Y) consists of 3 indicators, namely (1) Future needs, (2) Saving Decisions, (3) Saving Actions. The instrument in this study has passed the validity and reliability tests. The analysis method used is multiple linear regression analysis using SPSS version 25 which has previously passed the classical assumption prerequisite test, namely the normality test, multicollinearity test and heteroscedasticity test, the hypothesis is then tested using the -f test, t-test and coefficient of determination. The results showed that there was a positive and significant influence between Financial Literacy, Peers and Self-control on saving behavior. This shows that students' saving behavior is not only influenced by their knowledge of finance, but also by their social environment and their ability to control themselves. These three variables together form an important basis in building a consistent and financially healthy saving habit. The higher the financial literacy, positive peer support, and good self-control, the better the students' saving behavior.
Co-Authors Gunarsa, Arif Muhammad Ansar, Muhammad Nina Yusnita Yamin Selmita Paranoan Zul Afdal