This study aims to examine the effect of fraud prevention on village / village financial management as the dependent variable and the competency of village apparatuses, compliance of government financial reporting, internal control systems as independent variables while moral sensitivity as amoderating variable. This research is a quantitative research or hypothetic - deductive method that aims to answer such questions that are related to exploratory, descriptive, explanatory and predictive studies. Primary data is mainly used in this research. Data collection is conducted using a survey method in the form of a questionnaire that lists the statements, which were given to the respondents to be filled in order to get information, and then the data analyzing was conducted using the Warp-PLS 5.0 Application software. The study results show that the competence of village officials influences fraud prevention, financial reporting adherence affects fraud prevention, and meanwhile the internal control system does not affect fraud prevention. Furthermore, moral sensitivity does not moderate the competence of village officials, adherence to financial reporting and internal control systems.
This study aims to provide empirical evidence about the effect of XBRL implementation on the timeliness of financial reporting of public companies in Indonesia registered in the LQ45 index. The research method uses panel data with 99 observations from 2016 to 2018. The results show that the implementation ofXBRL has a positive and significant impact on the timeliness offinancial reporting, in contrast to the Debt to Equity ratio used to control company leverage has a positive andinsignificant impact on accuracy financial reporting time, as well as Return on Assets used to control the profitability of the company has no significant effect with a negative impact on the timeliness of financial reporting of public companies in Indonesia that are listed on the LQ45 index.
Morocco is one of the four regions in the world known for the richness of its fish resources in its coasts (through upwelling). The upwelling phenomenon is the origin of high biological productivity of the regions which results in a strong richness of the pelagic resources (sardines, anchovies, mackerel, etc.). These species were defined as fish living in the sea between the surface and 200 meters deep and characterized by significant horizontal and vertical migration in coastal waters [1]. They make up the largest share of global marine catch and they represent quantitatively the main exploited resources, and account for almost 80 % of catches [2,3]. The socioeconomic importance of sea fishing requires managers to strengthen the biological studies necessary for the evaluation of these resources in order to allow fishermen to make the most of natural stands on one hand, and to safeguard stocks by appropriate regulatory measures on the other hand. The anchovies Engraulis encrasicolus Linnaeus, 1758 are an essential element of food chain [4]. Little is known about the biology of this species in the Atlantic waters of Morocco. It is generally admitted the existence of one unique stock for North West Africa, which extends from Morocco to Sierra Leona. Nowadays, the occurrence of different modal classes detected in acoustic surveys carried out in Moroccan and Mauritanian waters raises out the possibility of the existence of different stocks [5]. Most of the research on the ecology of this species was performed in the northern Mediterranean Sea [6][7][8][9], the Black Sea and the Azov Sea [10][11][12], the Adriatic Sea [13,14] or the Bay of Biscay [15][16][17][18]. Despite the significant economic importance of this species along the North African Atlantic coast, little information is known either on its ecology or biology. Populations of small pelagic fish, such as sardine and anchovy, show evidence of important natural fluctuations in their abundance [19,20]. These fluctuations seem to be related, among other factors, to climate variability [21] or habitat conditions [9]. Growth and reproduction are two important parameters in fish population dynamics. Therefore, the present paper is focused on the study of E. encrasicolus reproduction and growth; particularly sex-ratio, gonado-somatic index, condition factor and the size at first maturity were studied. Maarif, B.P. 5366, Casablanca, Morocco. 3 National Fisheries Research Institute, Sidi Abderrahmane Road, Equestrian Club Ould Jmel, B.P. 20050, Casablanca, Morocco Abstract A study on the sexual cycle, of the European anchovy, the pelagic fish, Engraulis encrasicolus (Clupeiformes, Engraulidae), was carried out in the Central Atlantic Moroccan coast in the period between January 2013 and December 2013. This work represents the first attempt to investigate the reproductive features of the E. encrasicolus population in this area. The sex ratio for all fish (1:1.32) was in favour of females. The macroscopic examination of the gonads showed that this specie is matu...
This study aims to examine the effect of Asset Management on Fixed Assets Optimization of Local Governments. This research was conducted at the Regional Government of Waropen District. Asset management variables consist of Inventory, Identification, Legal Audit and Asset Assessment. Thirty six (36) employees who have knowledge of asset utilization and regional goods management staff were involved as respondents on this survey. The analytical tool in this study uses SPSS. This type of research is focusing on verification of the effect of independent variables on the dependents, and this research uses Multiple Regression Analysis, so that the result is expected to meet the Classical Assumption Test. The results of this study indicate simultaneously that inventory, identification, legal audit and scoring system of the variables influence the optimization of Fixed Asset Utilization, with a significance value of 0,000. However, partially, inventory and identification have no effect with a greater significance value p value. Meanwhile, the Legal Audit and Assessment affect the Optimization of Fixed Asset Utilization moderately.
This research attempts to: (1) is there a significant relation between the incentives and the performance of civil servants at the secretariat of the Jayawijaya regency, (2) is there a significant relation between the discipline and the performance of civil servants in secretariat of Jayawijaya regency, (3) is there a significant relation in motivation to the performance of civil servants by the provision of incentives for moderating variable, and (4) is there a significant relation between the discipline to the performance of civil servants by the provision of incentives for moderating variable. The data used was primary data from the questionnaire distributed to civil servants within the regional secretariat of Jayawijaya regency year of 2015 with 55 of respondents. The analysis method is moderated regression analysis (MRA). Based on the results known that working motivation had a positive and significant impact on working performance of employees; discipline have a negative and insignificant influence on the performance of civil servants; working motivation moderated by the provision of incentives or the granting of additional income have a negative and insignificant influence on the performance of civil servants; the discipline that moderated by the provision of incentives or the granting of additional income had a positive impact but not significantly to working performance of employees. Keyword: motivation, discipline, incentive, performance, Jayawijaya regency
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