The purpose of this study was to measure internal control, organizational ethical culture and personal characteristics that influence fraud prevention efforts in Bulukumba Regency. This type of quantitative research, the village apparatus of Bulukumba Regency becomes the population and the data analysis uses multiple linear regression. Research results show that internal control and organizational ethical culture influence fraud prevention, which indicates that both factors can increase fraud prevention efforts. However, personal characteristics are not factors that can influence fraud, meaning that efforts to prevent fraud in Bulukumba Regency are not influenced by the age of village officials.
Abstrak
Tujuan dilakukan penelitian ini adalah untuk mengukur Internal control, budaya etis organisasi dan karakteristik personal terhadap upaya pencegahan fraud di Kabupaten Bulukumba. Jenis penelitian kuantitatif dimana aparat desa Kabupaten Bulukumba menjadi populasi dan analisis data menggunakan regresi linier berganda. Hasil riset memperlihatkan bahwa pengendalian internal dan budaya etis organisasi memengaruhi pencegahan fraud. Artinya bahwa pengendalian internal dan budaya etis organisasi mampu meningkatkan upaya pencegahan fraud. Namun karakteristik personalbukanlah hal yang bisa memengaruhi tindak kecurangan artinya upaya pencegahan fraud di Kabupaten Bulukumba tidak dipengaruhi oleh umur aparat desa.
<pre>This study aims to determine the effect of the use of information technology and internal control systems on the accountability of government procurement of goods and services. This study uses a type of causality research with a quantitative approach. Data obtained from surveys through the distribution of questionnaires with a total sample of 60 originating from implementers in the Electronic Procurement Services Section, Selection Committee, Procurement Officers, Commitment Making Officers, Providers (partners). Data is processed using SPSS statistical analysis tools. The results showed that partially the utilization of Information Technology and Internal Control Systems had a positive and significant effect on the Accountability of Procurement of Goods and Services of the Regional Government of Pangkajene and Kepulauan Regency.</pre><pre><strong>Keywords</strong>: Accountability for Procurement of Goods and Services, Internal Control Systems, Information Technology.</pre>
<p>The purpose of this study was to compare the increase in lending for Micro, Small and Medium Enterprises (UMKM) by Islamic banks and conventional banks after determining the minimum percentage of UMKM credit distribution from the total ceiling of commercial bank lending through Bank Indonesia Regulation (PBI) Number 17/12 /PBI/ 2015, where the mandatory amount of commercial bank lending applies gradually at 5% in 2015 to 20% in 2018. Using quantitative data sourced from the Financial Services Authority (OJK) using the parametric inferential statistical method with the independent T-Test technique, in two homogeneous groups that have no relationship, namely the Islamic bank group and the conventional bank group. The result is that the average increase in the amount of UMKM lending in Islamic banking is greater than that of conventional banks.</p>
Tujuan penelitian ini adalah untuk mengetahui pengaruh kecerdasan emosional, minat dan ketersediaan sarana pendidikan terhadap pemahaman mahasiswa akuntansi mengenai IFRS. Penelitian ini menggunakan metode analisis kuantitatif bersifat ekplanatif. Teknik pengambilan sampel menggunakan convenience sampling dengan jumlah sampel sebanyak 54 mahasiswa akuntansi. Teknik pengumpulan data menggunakan kuesioner. Hasil penelitian menunjukkan bahwa kecerdasan emosional tidak berpengaruh terhadap pemahaman mahasiswa akuntansi mengenai IFRS, sedangkan minat dan ketersediaan sarana pendidikan berpengaruh signifikan terhadap pemahaman mahasiswa akuntansi mengenai IFRS.
Penelitian ini bertujuan untuk menganalisis prediksi kebangkrutan pada PT. Bentoel International Investama Tbk. Metode analisis yang digunakan dalam penelitian ini adalah metode Altman Z-Score, dengan menggunakan tiga kreteria yaitu zona aman, grey area dan zona berbahaya. Hasil penelitian menunjukkan bahwa PT. Bentoel International Investama Tbk. berpotensi mengalami kebangkrutan.
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