974 research outputs found
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The Influence of Competence, Independence, and Professionalism of Government Internal Auditors on Audit Quality at the Representative Offices of the Financial and Development Supervisory Agency (BPKP)
No full textPurpose: Many cases related to audit quality in Indonesia have become phenomena that need to be investigated. Some determinants of audit quality are competence, independence, and professionalism. In practice, an auditor has problems carrying out his duties. However, this is a challenge for auditors. Therefore, the purpose of this resource is to determine The Influence of Competence, Independence, and Professionalism of Government Internal Auditors on Audit Quality at the Representative Offices of the Financial and Development Supervisory Agency (BPKP) of South Sulawesi Province.
Method: The variables in this research are Competence (X1), Independence (X2), Professionalism (X3), and Audit Quality (Y). The study sample comprised of 40 respondents. The type of research carried out in this study was quantitative using primary data. The data-collection technique used in this study was a questionnaire. The population of this research included all internal auditors at the Representative Office of the Financial and Development Supervisory Agency (BPKP) of South Sulawesi Province. The sample used in this study was determined using a random sampling technique. Data analysis was conducted using descriptive statistical analysis, normality test, linearity test, multicollinearity test, heteroscedasticity test, multiple regression analysis test, R Square test, t statistical test, and F statistical test.
Result: The results of the research partially show that competence and professionalism have positive and significant effects on audit quality, while independence has positive and insignificant effects on audit quality. Simultaneously, it shows that the competence, independence, and professionalism of government internal auditors have a positive and significant effect on audit quality at the Representative Offices of the Financial and Development Supervisory Agency (BPKP) of South Sulawesi Province
The effect of competency, education and training, workload on functional employee performance with work motivation as a variable intervening at regional government secretariat of the Riau Island Province
No full textPurpose: This study aimed to analyze the effect of Competence, Education and Training, and Workload on Functional Employee Performance with Work Motivation as an intervening variable in the Regional Secretariat of the Riau Islands Provincial Government, totaling 106 employees.
Research Methodology: The sample used in this study was the entire population of 106 employees of the Regional Secretariat of the Riau Islands Provincial Government. In this study, the sampling technique used was nonprobability sampling with the technique taken, namely saturated sampling (census). The research method uses a quantitative approach with the analysis of Partial Least Square (PLS) analysis techniques with the SmartPLS version 4.0 program.
Results: The results of this study state that Competence has a positive and significant effect on Employee Performance. Education and Training have positive and significant effects on Employee Performance. Workload had a positive and significant effect on Employee Performance. Work Motivation had a positive and significant effect on Employee Performance. Competence had a positive and insignificant effect on Work Motivation. Education and Training had positive and insignificant effects on Work Motivation. Workload has a positive and significant effect on Work Motivation. Work Motivation mediates the influence of Competence on Employee Performance. Work Motivation mediates the influence of Education and Training on Employee Performance. Work Motivation mediates the influence of workload on employee performance
Understanding Behavioral Intentions: How Customers Decide to Adopt Internet Banking in Bangladesh
No full textPurpose: In the arena of digital banking, internet banking has become a hotcake. As internet banking becomes an increasingly integral component of the financial services sector, understanding the determinants that drive or inhibit its adoption among active customers is crucial for both banks and policymakers.
Research Methodology: The research employs a quantitative. A structured questionnaire were used to collect data from the customers, focusing on key constructs such as technological device self-efficacy (TSE), user-friendly (UF), beneficial (B) , security concerns (SC), features of the apps (FA), trust, social influence (SI). In this study answer sheets were provided to 350 banking service consumers out of which only 174 answered the questions. After discarding the incomplete answer sheets, a total of 146 were found suitable for the study. Statistical analyses, including descriptive analysis, correlation analysis and multiple regression, are applied to identify and quantify the relationships between these factors and behavioral intentions.
Results: According to the findings, the intention of users to use internet banking services in Bangladesh was significantly predicted by the user-friendly (B = 0.708, t = 5.585; p < 0.000) and features of the applications (B = 0.392, t = 2.443; p < 0.016). On the other hand, in Bangladesh, the behavioral intention to use internet banking is most significantly impacted by user friendly.
Limitations: The study is only geographically focused on Bangladesh and may ignore the influence of external factors (such as regulatory changes and economic fluctuations), which may significantly influence consumer adoption decisions.
Contribution: The study will contribute to the academic literature by extending the existing theories of technology adoption in the context of internet banking in Bangladesh. The findings of this study will assist strategic decisions, policy formulation, and initiatives to promote greater adoption and effective use of Internet banking services
Impact of off-balance sheet activities on bank profitability: Evidence from Bangladesh
No full textPurpose: This study explores the role of off-balance sheet (OBS) activities in enhancing bank profitability in Bangladesh. In this emerging economy, banks increasingly rely on such exposures to diversify revenue streams. Despite their growing significance, the impact of OBS activities—such as loan commitments, guarantees, and derivatives—on profitability remains underexplored in similar contexts.
Methods: Using a panel dataset of Bangladeshi banks, the study employs Generalized Least Squares (GLS) and Panel Corrected Standard Errors (PCSE) models to address key methodological challenges, including heteroskedasticity and cross-sectional dependency. These techniques ensure robust and reliable findings.
Results: The findings reveal a positive and statistically significant relationship between OBS activities and bank profitability, emphasizing their role in enhancing financial performance without increasing balance sheet risks. This relationship holds even after controlling for factors such as bank age, credit risk, lending practices, bank size, GDP growth, and the COVID-19 pandemic.
Limitations: The study focuses on a single emerging economy, which may limit the generalizability of the findings. Additionally, the dataset spans a specific period, restricting insights into long-term effects.
Contribution: This research contributes to the limited literature on OBS activities in emerging markets, providing valuable insights for bank managers and policymakers. Managers can leverage OBS activities to boost profitability, while regulators must maintain oversight to ensure financial stability. The study also offers a foundation for future research on long-term dynamics and cross-country comparisons
Motivation for knowledge management approach and future prospects: A review of perspectives in Bangladeshi organisations
No full textPurpose: Knowledge management is becoming an area of interest for striving towards extensive organisational development. The key to organisational development in the current business environment depends on how much knowledge is shared to accommodate the resources. The article aims to investigate the use of knowledge-sharing approaches by organisations in Bangladesh, where the concept is relatively new and explore the deficiencies and gaps in this area.
Research Methodology: The study is purely qualitative. For this review article, 40 articles about knowledge sharing and management have been reviewed to develop an understanding of the concept of KM and its application in the context of MNEs in Bangladesh.
Results: As knowledge management is a new concept in Bangladesh and other developing countries, there is limited study about KM and KS. It is therefore crucial to develop an understanding of the concept of having a strong position in the competitive business environment. Hence, the need to address the gaps, barriers and challenges of knowledge sharing and knowledge management extends beyond literature and proceeds to accommodate the concepts further extending towards research in this field.
Contribution: With the emergence of the concept of knowledge management, organisations are becoming more aware of the need to encourage KS and address the limitations. It is important to develop innovative methods, and processes to bring about positive changes in organisational demography, practices and policies. Furthermore, better knowledge management will enhance the profitability and performance of organisations in countries like Bangladesh and other developing countries.
Novelty: As the concept is relatively new in Bangladesh, it is possible to expand its scope further in different industrial contexts. It is also possible to explore the use of knowledge-sharing tools for organisational development
The influence of leadership, work environment, organisational commitment with job satisfaction as an intervening variable on the work motivation of employees of the regional financial and asset management agency in Karimun District
No full textPurpose: The purpose of this study is to determine the Influence of Leadership, Work Environment, Organizational Commitment to Job Satisfaction with Motivation as an Intervening Variable in the Regional Financial and Asset Management Agency of the Karimun Regency Government.
Research Methodology: This research was carried out at the Karimun Regency Regional Financial and Asset Management Agency for a period of five months from March 2024 to July 2024. The population in this study is all BPKAD employees as many as 134 people. The sample in this study was obtained from the target population, namely 71 Civil Servants and 48 P3K people. The number of samples in this study is as many as 119 employees at the Regional Finance and Assets Agency. The research method uses a quantitative approach, with multiple linear regression analysis using SEM-PLS software.
Results: The results of this study show that Leadership (X1) has a significant direct influence on Job Satisfaction (Y). An effective leadership style through the provision of direction, support, and motivation contributes directly to the improvement of employee Job Satisfaction (Y). Employees who feel well led tend to have a higher level of Job Satisfaction (Y)
Development of strategy formulation with scenario planning approach case study on Zakat House
No full textPurpose: This study aimed to offer a strategic solution for Rumah Zakat within a timeframe of 10 years. A scenario planning analysis was used to solve this problem. This study uses qualitative research methods, with the aim of determining the right scenario used by Rumah Zakat for the next 10 years.
Research Methodology: In this study, an inductive approach was used based on a theory development approach. Based on the time of implementation, researchers obtained data by cross-section. The driving forces for the zakat industry were identified based on the results of the PESTEL and Porter Five Forces analyses obtained from the interview process. The interviewees identified 29 driving forces in the Zakat Industry.
Results: Four scenarios were generated: Jumping Frog, Accelerate to Excellence, The Struggle, and Business as Usual as a reference description of the conditions that need to be considered when dealing with uncertain conditions in the future, so that the institution can determine its strategic direction more optimally. Institutions need to consider the implications and options strategies in each scenario to strengthen the ability of today's institutions to deal with various conditions that will arise in the future.
Contributions: Implementing Common Strategy recommendations, namely (1) becoming a collaborator of government zakat institutions, (2) establishing partnerships with companies to access CSR funds as an alternative to financing empowerment programs, (3) implementing digitalization in all lines of institutions, and (4) creating new business models and new strategies. As a concrete step for the institution in responding to all scenarios formed
The influence of financial literacy, financial inclusion, and people's business credit financing (KUR) on the profitability of MSMEs among PT Pegadaian City Palembang customers
No full textPurpose: This research is conducted to determine the effect of financial literacy, financial inclusion, and the People's Business Credit (KUR) financing on the profitability of MSMEs among customers of Pegadaian in Palembang City.
Research Methodology: The sample in this study consists of 100 customers of PT Pegadaian in Palembang City, selected through purpose sampling. Data was collected using a questionnaire distributed to all customers, and the data was then processed using the Statistical Package for the Social Sciences (SPSS).
Results: The research results show that financial literacy has no effect on the profitability of MSMEs, financial inclusion has a negative effect on the profitability of MSMEs, and KUR (People's Business Credit) financing has a positive effect on the profitability of MSMEs for Pegadaian customers in Palembang City.
Limitations: This research is limited to analyzing the influence on MSME profitability with independent variables in the form of financial literacy, financial inclusion, and KUR financing. This research is limited to PT Pegadaian customers in Palembang City only.
Contribution: This research can contribute to providing references for further research activities, especially for researchers interested in conducting more in-depth studies in this field
A study of the motives of perpetrators of sexual violence against children (Case study of 5 perpetrators ff sexual violence in the special institution for children class I Medan)
No full textPurpose: To determine out the motives of perpetrators of sexual violence against children in the immediate environment and how the modus operandi carried out by the perpetrators.
Research Methodology: This type of research is qualitative with a case study approach to 5 perpetrators of sexual violence against children in LPKA Class I Medan.
Results: The results of the study indicate that there is superior position and interior between the perpetrator and the victim, where the perpetrator feel more more powerful than victim so that triggering the occurrence of sexual violence. The existence of motive in the past past (because motive) such as the existence of experience bad experience in the past past that causing a sense of resentment and all informants lack get early socialization from their families in the past especially in understanding religion. Motives in the present (in order to motive), namely reasons that delivered by the perpetrator such as discommunication family, promiscuity and frequent watching movies which influence perpetrators commit violence sexual violence. Modus modus operandi in this research is that opportunity becomes one of the one of the factors that can trigger the occurrence of sexual violence sexual violence.
Limitations: This research limits the scope of the study to only look at perpetrators based on the motives and modus operandi that led to the occurrence of sexual violence against children and how the background of the perpetrators of child sexual sexual violence against children.
Contribution: It is expected to contribute to the development of science in the Department of Social Welfare sociology for social welfare, family sociology for social welfare and social work practice. Adding information about the motives of perpetrators of sexual violence that occur in children and with this research, it is hoped that families can be careful in protecting their children. besides that, it also provides input to related parties, especially the medan city government, class I special child development institutions and the office of women and children empowerment
Choosing the most suitable sustainability report standard for banking industry: A case study of Bank ABC
No full textPurpose: The banking industry plays a crucial role in sustainable practices. One tool that can be used to manage sustainability practices is sustainability report. Various standards are available for preparing sustainability reports, including POJK 51, GRI, TCFD, CDP, and IFRS. This wide range of standards highlights the complexity of sustainability issues and the varying information needs of stakeholders. This study seeks to identify which standard is best suited for the banking industry, using Bank ABC as a case study.
Research Methodology: This study adopted both qualitative and quantitative approaches. Data for this study were obtained from literature reviews, interviews, and questionnaire responses from the participants. The respondents in this study were responsible for preparing the sustainability reports at Bank ABC. To select the best standard, the author uses the Analytic Hierarchy Process (AHP) technique.
Results: The best sustainability reporting standard used for banking in Indonesia was POJK 51 with a priority score of 42.66%. This result is likely because the bank's main priority is to comply with the regulations. The GRI standard received second priority with a score of 26,62%, and the SASB standard received third priority with a score of 8,5%.
Limitations: The scope of this research is limited to Bank ABC as a case study.
Contribution: This research can provide recommendations to the OJK to consider the use of the GRI standard or SASB as the sustainability reporting standard for the banking industry in Indonesia