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Empirical Study of The Effect of Career Development on Auditor Performance in Public Sector in Indonesia Friska, Renny; Pramono, Agus Joko; Susanto, Hendra; Akbar, Bahrullah; Suwarno, Suwarno
Research Horizon Vol. 3 No. 3 (2023)
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.3.3.2023.107

Abstract

One way to obtain competitive human resources is by making employees aware of their potential according to their skills. To make employees aware of their potential, one program that companies can implement is a planned and continuous career development program. The purpose of this study is to determine the influence of career development on auditor performance. The research was conducted using a quantitative approach. A total of 250 respondents of auditors were collected for this study from auditors working at public sector organizations in Indonesia. The sampling technique used was random sampling, and the data analysis technique employed was Structural Equation Modeling (SEM). The results of this study show that career development has a positive effect on motivation, affective commitment, perceived organizational support, and performance. Furthermore, motivation, affective commitment, and perceived organizational support are able to mediate the influence of career development on auditor performance.
WHY DOES THE REPORT OF SPECIAL ALLOCATION FUNDS IN LOCAL GOVERNMENT OVERDUE? Arif, Alma; Rauf, Muhammad; Khaq, Akhsanul; Akbar, Bahrullah; Pramono, Agus Joko
Moestopo International Review on Social, Humanities, and Sciences Vol. 5 No. 2 (2025)
Publisher : Universitas prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/mirshus.v5i2.129

Abstract

This study aims to identify the factors that hinder the reporting process and describe the ideal aspects of reporting the Nonphysical Special Allocation Fund for Women and Children Protection Services in Dumai City. This research uses data from the report on the realization of absorption and realization of the use of Non-physical Special Allocation Funds for Women and Children Protection Services in Dumai City in 2020-2022 and primary data from interviews. The research method uses a constructivist paradigm with an inductive qualitative approach and data analysis using thematic analysis methods. The method of determining the validity of research data uses data source triangulation techniques. Factors caused the report of special allocation funds overdue are poor internal coordination, lack of understanding of the reporting system caused by lack of socialization and ineffective use of communication media, and unsynchronized reporting between agencies and technical implementation units caused by the complexity of the reporting format and the absence of the person in charge of reporting are inhibiting factors in the reporting process. A good coordination process and socialization related to the reporting system are ideal aspects that should be done so that the reporting process becomes better.