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All Journal Jurnal Akuntansi Multiparadigma JURNAL MANAJEMEN MOTIVASI
Soedarsono, Arybowo
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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BAGAIMANA PAKET PENGENDALIAN INTERNAL MENCEGAH KECURANGAN LAPORAN KEUANGAN? Soedarsono, Arybowo; Sonhaji, Sonhaji
Jurnal Akuntansi Multiparadigma Vol 14, No 2 (2023): Jurnal Akuntansi Multiparadigma (Agustus 2023 - Desember 2023)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2023.14.2.23

Abstract

Abstrak – Bagaimana Paket Pengendalian Internal Mencegah Kecurangan Laporan Keuangan?Tujuan Utama – Penelitian ini bertujuan membangun paket pengendalian internal dengan pendekatan teori kecurangan hexagon dan spiritualitas manajer untuk mencegah resiko kecurangan laporan keuangan.Metode – Penelitian ini menggunakan metode studi kasus idiografik-konfiguratif. Adapun informan penelitian ini adalah sejumlah manajer.Temuan Utama – Penelitian ini mengungkap elemen kecurangan dan menemukan keterkaitan manajer sebagai motor pengendalian internal. Teori kecurangan dan spiritualitas mencegah potensi kecurangan laporan keuangan dengan meningkatkan moral/etika. Paket pengendalian diperlukan dalam manajemen kontrol.Implikasi Teori dan Kebijakan – Teori kecurangan dan spiritualitas memberikan pandangan yang baru terhadap aktifitas pencegahan risiko kecurangan laporan keuangan. Paket pengendalian berfungsi melengkapi pencegahan resiko kecurangan tersebut.Kebaruan Penelitian – Penelitian ini mengungkapkan paket pengendalian internal dengan menekankan teori kecurangan hexagon dan spiritualitas. Abstract – How Does the Internal Control Package Prevent Financial Report Fraud?Main Purpose – This research aims to build an internal control package using the hexagon fraud theory approach and manager spirituality to prevent the risk of financial report fraud.Method – This research uses an idiographic-configurative case study method. The informants for this research are several managers.Main Findings – This research reveals elements of fraud and finds the relevance of managers as the motor of internal control. Fraud theory and spirituality prevent potential financial statement fraud by improving morals/ethics. Control packages are required in control management.Theory and Practical Implications - Fraud theory and spirituality provide a new perspective on activities to prevent the risk of financial statement fraud. The control package functions to complete the prevention of fraud risks.Novelty – This research reveals an internal control package by emphasizing the hexagon fraud theory and spirituality.
Pengaruh Pengembangan Kompetensi Terhadap Kepuasan Kerja dan Komitmen Organisasional dalam Meningkatkan Kinerja Karyawan Pada CV. Innovation Sciense Solution di Kota Samarinda Zalfanda Helza, Zenobia; Soedarsono, Arybowo; Pusriadi, Tommy
JURNAL MANAJEMEN MOTIVASI Vol 22 No 1 (2026): Jurnal Manajemen Motivasi
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/jmm.v22i1.8961

Abstract

This study examines the effect of competency development on job satisfaction and organizational commitment in improving employee performance at CV. Innovation Science Solution, Samarinda. Using a quantitative explanatory approach, data were collected from 43 employees and analyzed with SEM-PLS. The results show that competency development significantly influences job satisfaction, organizational commitment, and employee performance, both directly and indirectly through mediating variables. The findings imply that organizations should enhance competency development programs to improve satisfaction, strengthen commitment, and ultimately achieve better employee performance. Keywords: Competency Development, Job Satisfaction, Organizational Commitment, Employee Performance, SEM-PLS, Human Resource Management, Mediation Effect
Co-Authors Pusriadi, Tommy Sonhaji Sonhaji Zalfanda Helza, Zenobia