International journal of business, economics & management
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Determinants of auditor's ability to detect fraud with professional skepticism as moderation at the inspectorate general of the ministry of public works and public housing
Full text linkThe high number of fraud cases in Indonesia has caused huge losses. When fraud cases are disclosed by external parties, what often becomes the public spotlight is the failure of the internal auditor's role in detecting fraud. This study aims to examine the factors that influence the auditor's ability to detect fraud. The data used in this study is primary data sourced from the auditors of the Inspectorate General of the Ministry of Public Works and Public Housing (MPWH) with a total sample of 117 respondents. Data was obtained through a closed questionnaire. The sampling technique is random sampling. The analysis technique in this study is to use Moderated Regression Analysis (MRA), including the t-test and R2 test. The results of the analysis show that competence, independence, and whistleblowing have a positive and significant effect on the auditor's ability to detect fraud. The moderating effect of professional skepticism can strengthen the effect of competence and independence on the auditor's ability to detect fraud. On the other hand, professional skepticism does not moderate the effect of whistleblowing on the auditor's ability to detect fraud
The effect of operating cash flow and profit management on company's profitability and growth: Study at PT Baturaja Multi Usaha
Full text linkThis study aims to determine the effect of operating cash flow on profitability and the effect of earnings management on corporate growth. Operating cash flow is measured by the growth of operating cash flow, while profitability is measured by return on assets (ROA). Earnings management is measured through discretionary accruals, and growth is measured through asset growth. Research conducted at PT. Baturaja Multi Usaha with a monthly research period from 2019-2021. The research uses quantitative methods, simple linear regression data analysis techniques, and hypothesis testing. The results showed that operating cash flow had a positive and significant effect on profitability (ROA), while earnings management significantly affected company growth
Identification of HR management training approaches on sustainable public service administration skills in Indonesia
Full text linkThis research article aimed to identify HR management training approaches that can enhance sustainable public service administration skills in Indonesia. The study reviewed the literature on HR management training approaches, including e-learning, job rotation, cross-functional teams, and performance management. The researcher may conduct a literature review focusing on the study's objectives, such as locating HR management training methods that improve Indonesia's sustainable public service administration skills. The literature review should be comprehensive, including current and pertinent publications. The research also explored the potential barriers to practical HR management training in Indonesia and the role of technology in HR management training. The findings of this study suggest that e-learning can provide cost-effective training opportunities, job rotation can enhance employees' skills and knowledge, cross-functional teams can facilitate knowledge sharing and collaboration, and performance management can set clear performance expectations and provide regular feedback and coaching. The study also highlights the need for further research to evaluate the effectiveness of different HR management training approaches, identify barriers to practical training, and explore the role of technology in HR management training. 
Financial information system user satisfaction and its impact on organizational performance: Modified information system success model
Full text linkThe successful implementation of the use of a comprehensive financial information system in Ministries/Institutions in the form of developing an Institutional Level Financial Accounting System (SAKTI) is important in supporting the management of the state budget so that it can run effectively and efficiently. Human, technological, and organizational variables all play an important role in the development of information technology-based information systems. This study aims to measure and evaluate the factors that influence the success of the Financial Accounting System at the Agency Level with the Modification of the Delone and Mclean Models. This research is a quantitative analysis utilizing survey-based primary data. Respondents to this study were SAKTI users at the Secretariat General of the Ministry of PUPR. The sample used in this study was 100 respondents. Data collection techniques through questionnaires. The sampling technique uses a saturated sampling method (census). The analysis technique in this study used the SEM Structural Equation Model with the SmartPLS program. The results of hypothesis testing show system quality, information quality, service quality, and user training positively impact user satisfaction. In addition, user satisfaction also has a positive effect on organizational performance
The relevance of the competence of state officials to the effectiveness of accounting in local government financial reports
Full text linkThis study examines the literature to prove the relevance of the Competence of state apparatus to the effectiveness of government financial reporting accounting activities in the regions. Many findings have been reported on the importance of local regulatory Competence in government financial projects. However, only some have examined the relevance of apparatus competence to local government financial reporting activities. Carefully studied under a phenomenological approach involving data coding, ordering evaluation, data interpretation, and conclusion, the point of which is to answer the problem validly and reliably in the effectiveness of accounting activities in local government financial reporting. In other words, when state officials have high Competence, it will be easier to report regional government finances. This friend will provide a new vehicle and enlightenment to support similar studies in an academic context and industrial practice
Digital marketing strategy for business services: A case study of a financial services company
Full text linkThis study delves into the significance of digital marketing strategies for business services, specifically within the financial services sector. Using a literature research method to examine the marketing challenges of the financial service companies under investigation, which leads to the formulation of new digital marketing strategies. The recommended digital marketing strategy centers on social media marketing, search engine optimization, and email marketing, with an emphasis on personalization and robust customer engagement. Findings underscore the essential role of digital marketing, especially in the competitive financial services industry. Anticipated outcomes encompass heightened customer engagement, increased brand awareness, and amplified revenue generation. The study highlights challenges like skilled personnel requirements and data privacy concerns, along with the importance of gauging digital marketing effectiveness. By offering practical insights, the research equips business services firms to cultivate and implement effective digital marketing strategies. Ultimately, this study underscores the paramountcy of digital marketing strategies in business services and presents a pragmatic framework for their integration
The influence of work motivation and leadership style on employee performance in oil and gas companies in Palembang
Full text linkThis research aims to determine the influence of work motivation and leadership style on employee performance in oil and gas companies in Palembang. The population in this study consists of all production function employees in oil and gas companies in Palembang in the years 2022-2023, totaling 428 individuals. Based on calculations using the Slovin formula, the sample size for respondents in this study is 114 employees in oil and gas companies in Palembang in the years 2022-2023. The results of multiple linear regression analysis show that work motivation and leadership style positively and significantly impact employee performance. Regarding work motivation, it is recommended to make changes in specific work units to maintain good relationships among employees and superiors. Regarding leadership style, there should be special attention from the company management to the leadership role toward employees. For employees to be appointed leaders, stakeholder training is necessary to become leaders who can support and make fair decisions for all employees
Factors affecting intention on whistleblowing: An analysis on moderated model of legal protection
Full text linkThe purpose of this study is to examine and provide empirical evidence of the effect of personal cost, professional commitment, and seriousness of wrongdoing on whistleblowing intention, as well as the impact of legal protection in influencing as a moderating variable. The populations of this study are civil servants (ASN) from the Directorate of Construction Services Procurement, the Directorate General Of Construction Development in Ministry of Public Works and Housing (MPWH). The sample of this study are 90 respondents, obtained using a saturated sampling technique. The questionnaire data of this study are analyzed using the Statistical Package for Social Sciences (SPSS). The result shows that civil servants consider their personal cost and the seriousness of wrongdoing as they intend to blow the whistle. Yet, the study finds that professional commitment does not affect civil servant’s whistleblowing intention. The study also finds that legal protection is only able to moderate the effect of personal cost and professional commitment on whistleblowing intention and is unable to moderate the seriousness of wrongdoing. These findings help to obtain insight regarding the policy that can improve whistleblowing intention
Examining people's shopping behavior in society 5.0 era
Full text linkThe purpose of this research is to find out people's shopping behavior in the era of society 5.0. This research is expected to provide insight into the development of science in the field of management and marketing science, besides that it is hoped that this research can be used as a reference for further researchers. Provide management expertise in achieving goals in knowing people's spending behavior in the era of society 5.0. This research is expected to be a reference material and a comparison for future researchers and fulfill the requirements for obtaining a Master of Management degree at the University of National Education Graduate School. This research is expected to be useful to provide information, knowledge and add insight for students about marketing management. The results of this study can be concluded that Fashion is the type of product that is most sought after by millennials. Fashion products offered online also have more affordable prices when compared to selling prices in offline stores. Most consumers use online marketplaces (such as Zalora, Tokopedia, Lazada and Shope) and social media (such as Tiktokshop) to shop online
Analysis of business law principles from a sharia perspective: Economic and business legal literacy study
Full text linkBusiness activities are the breath of human life. So, the Business must have rules and principles that regulate business people to achieve business goals. This study discusses the analysis of business law principles from Islamic law. This study is a study of business and economic law literacy. Our data search was carried out by examining several business communications that discuss business principles about the views of Islamic law, which are the source of this study. Our research efforts are processed through the deepening of data coding, in-depth analysis, and interpretation to take the essence of relevant and valid conclusions to answer the problem of this study. Based on existing data and supporting literature by our studies, it can be concluded that Islam offers business ethics with Islamic values ??that regulate business activities with firm principles, namely that Business is carried out correctly has an open, informative, truthfulness, and fairness. It is hoped that these findings will be beneficial for future studies with the theme of business ethics and principles following sharia