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All Journal Al Kalam : Jurnal Komunikasi, Bisnis dan Manajemen
Nida Putri Rahmayanti
STIEPAN
Economics, Econometrics & Finance Social Sciences

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ANALISIS SISTEM PENGENDALIAN INTERN KAS Nida Putri Rahmayanti; Anthonius Junianto Karsudjono; Dandi Pratama; Susmita Dian Indiraswari
Al-KALAM : JURNAL KOMUNIKASI, BISNIS DAN MANAJEMEN Vol 12, No 2 (2025): JULI: AL KALAM JURNAL KOMUNIKASI BISNIS DAN MANAJEMEN
Publisher : Universitas Islam Kalimantan Muhammad Arsyad Al Banjari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31602/al-kalam.v12i2.20195

Abstract

This study aims to determine the internal control system process, which is integral to the actions and activities carried out continuously by management and all employees, to provide adequate assurance that organizational goals are achieved at PT Daya Mitra Sejati Pengaron. The method used is descriptive qualitative. The results of this study indicate that the system does not fully meet the components of a good internal control system, due to shortcomings in controlling the recording of financial reports for incoming and outgoing financial transactions. It also lacks adequate internal control in the organizational structure related to the division of tasks according to assigned job responsibilities. To address this, the company must establish routine or periodic monitoring and evaluation using divisional audit procedures for cash disbursements.
PENGARUH KOMPETENSI, KOMITMEN ORGANISASI DAN SELF EFICACY TERHADAP PERILAKU KERJA DAN KINERJA PEGAWAI DINAS PERHUBUNGAN KABUPATEN BARITO TIMUR Maria Anastasia; Nida Putri Rahmayanti; Fakhri Fakhri; Pipit Angelia Widiarti; Diah Fitriani
Al-KALAM : JURNAL KOMUNIKASI, BISNIS DAN MANAJEMEN Vol 12, No 2 (2025): JULI: AL KALAM JURNAL KOMUNIKASI BISNIS DAN MANAJEMEN
Publisher : Universitas Islam Kalimantan Muhammad Arsyad Al Banjari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31602/al-kalam.v12i2.20198

Abstract

This study aims to examine the influence of Competence, Organizational Commitment, and Self-Efficacy on Work Behavior and Performance as intervening variables among employees at the East Barito Regency Transportation Agency.The population in this study was 83 employees of the East Barito Regency Transportation Agency. Data were collected from questionnaires distributed to respondents. Data were analyzed using AMOS.The results of this study indicate that Competence has a positive and significant effect on work behavior, Organizational Commitment has a positive and significant effect on work behavior. To determine and analyze the effects of self-efficacy on work behavior, Competence has a positive and significant effect on employee performance, Organizational Commitment has a positive and significant effect on employee performance, Self-efficacy has a positive and significant effect on employee performance, and Work Behavior has a positive and significant effect on employee performance at the East Barito Regency Transportation Agency.
Co-Authors Anthonius Junianto Karsudjono Dandi Pratama Diah Fitriani Fakhri Fakhri Maria Anastasia Pipit Angelia Widiarti Susmita Dian Indiraswari