7 research outputs found
THE DETERMINANTS AFFECTING FRAUD TRENDS
Get PDFThis study aims to examine the determinants that influence the tendency of fraud in medium-sized companies in Yogyakarta. The variables used in this study are ethics, compensation conformity, leadership stlye, and fraud. The population in this study is medium-sized companies in Yogyakarta. Sampling is done by using purposive sampling method. The sample used is the staff of medium-sized companies in Yogyakarta. The research model uses SmartPLS 2.0 in proccesing data. The results of this study show that ethics has a negative effect on fraud; compensation conformity has a negative effect on fraud; and leadership style has a negative effect on fraud.</jats:p
FACTORS AFFECTING THE USE OF FORENSIC ACCOUNTING SERVICES AN EMPIRICAL STUDY ON INDONESIAN BANKS
Get PDFThe increase in fraud action against financial reports make many people uneasy and considering to use Forensic Accounting Services to prevent and detect fraud. This study aimed to analyse the factors affecting The Intention to Use Forensic Accounting Services in the Banking Industry in Yogyakarta. This research used the survey method and used primary data, which obtained from the population of heads of division and internal auditor staff. This research used SmartPls 2.0 to processed the data with 110 data has been processed.Results of the study find that The Perceived Benefits of Using Forensic Accounting Services affects the Attitudes towards Forensic Accounting Services. Additionally Attitudes toward Forensic Accounting Services, Government Pressure and Internal Control Systems affect the Intention to Use Forensic Accounting Services. Researchers also found that there is no affect of Perceived Risks of Forensic Accounting Services on The Attitudes towards Forensic Accounting Services, as well as Stakeholder Pressure and Time budget Pressure does not affect The Intention to Use Forensic Accounting Services.</jats:p
EFFORTS TO IMPROVE WORK DISCIPLINE AND ISLAMIC WORK ETHICS WITH WOMEN'S LEADERSHIP ROLES
No full textThe purpose of this research is to empirically study employee perceptions of their work in working in micro, small and medium enterprises (MSMEs). The research design uses a quantitative approach through research instruments. The unit of analysis in this study is MSME employees in Yogyakarta who have worked for at least 1 year. Data were collected through face-to-face distribution by researchers with Purposive sampling technique was used to collect this research sample. The total respondents in this study are 138 who are employees of MSMEs in the Special Region of Yogyakarta. This study shows that female leadership has a significant positive effect on Islamic work ethics. The empirical findings also show a significant positive effect of female leadership on work discipline and Islamic work ethics has a significant positive effect on work discipline.The purpose of this research is to empirically study employee perceptions of their work in working in micro, small and medium enterprises (MSMEs). The research design uses a quantitative approach through research instruments. The unit of analysis in this study is MSME employees in Yogyakarta who have worked for at least 1 year. Data were collected through face-to-face distribution by researchers with Purposive sampling technique was used to collect this research sample. The total respondents in this study are 138 who are employees of MSMEs in the Special Region of Yogyakarta. This study shows that female leadership has a significant positive effect on Islamic work ethics. The empirical findings also show a significant positive effect of female leadership on work discipline and Islamic work ethics has a significant positive effect on work discipline
Analysis of the cost recovery rate for inpatient services under the national health insurance scheme at hospital X in Yogyakarta
Get PDFResearch aims: This study aims to analyze the cost recovery rate of inpatients under the National Health Insurance (NHI) program at Hospital X in Yogyakarta. Design/Methodology/Approach: This study employed an explanatory sequential mixed-methods design using a case study approach. The cases to be examined involved NHI inpatient patients in the Respiratory, Cardiology, and Obstetrics-Gynecology departments. Data will be analyzed using the Cost Recovery Rate (CRR) formula.Research findings: The CRR for inpatient NHI patients at the Respiratory Clinic shows a CRR value of 143%, while the CRR values for the Cardiology, Obstetrics, and Gynecology Clinics are 95% and 80%, respectively. Cross subsidization from clinics with positive CRR values can be implemented to ensure that the hospital's Revenue from Social Security Agency for Health (SSAH) claims remains positive overall. Theoretical contribution/ Originality: This research has made a valuable contribution to the accounting literature on hospital entities, a field that remains significantly underexplored. Practitioner/Policy implication: The findings of this research can serve as a valuable asset for hospitals and the government in formulating policies that promote the enhancement of equitable and sustainable healthcare services for stakeholders.Research limitation/Implication: The limitation of this study is that it only examined the CRR values of inpatient NHI patients in a single hospital, focusing exclusively on inpatients in the NHI Respiratory, Cardiology, and Obstetrics and Gynecology departments
The impact of whistle-blowing on the effectiveness of forensic audits and investigative audits in fraud detection: A multigroup analysis of gender and experience
No full textThe study investigates the impact of whistle-blowing, forensic audit, and investigative audit on fraud detection, with gender and experience serving as potential moderators. Structured equation modeling (SEM) is used to study the relationships between determinants. This study also seeks to understand the role of gender and experience in determining fraud detection through multigroup analysis. The data used for the analysis includes 97 auditors from the Supreme Audit Agency (BPK RI) and the Financial and Development Supervisory Agency (BPKP) who work in the investigation unit. The findings reveal that whistle-blowing positively and significantly influences forensic audit, investigative audit, and, ultimately, fraud detection. Both forensic and investigative audits also exhibit positive and significant impacts on fraud detection. Moderation effects of gender and experience were not observed in the relationships between whistle-blowing and the aforementioned audits or fraud detection. These findings suggest that the implementation of whistle-blowing systems can facilitate fraud reporting, improve early warning for fraud detection, and function as an effective oversight tool to prevent internal violations in government institutions. This study contributes valuable empirical evidence regarding the interplay between whistle-blowing, forensic and investigative audits, fraud detection, and the moderating roles of gender and experience. It effectively addresses knowledge gaps and offers potential contributions to existing theories, particularly concerning the nuanced influence of gender and experience on fraud detection
THE IMPACT OF CORPORATE SOCIAL RESPONSIBILITY REPORTING AND ENVIRONMENTAL EXPENDITURES ON FINANCIAL PERFORMANCE
Get PDFBackground: The influence of Corporate Social Responsibility (CSR) disclosure and environmental cost management on corporate financial performance has received greater attention in recent years. CSR has the ability to enhance corporate reputation, while effective environmental cost management is thought to improve corporate financial sustainability. However, the extent to which these two factors influence financial performance remains a question. Consequently, this study aims to complement the existing literature on relationship analysis.Objective: This study aims to analyse the effect of CSR Disclosure and Environmental Costs on the company's Financial Performance.Research Methods: This research employed a quantitative approach, utilising regression analysis to evaluate the impact of Corporate Social Responsibility disclosure and environmental cost management on corporate financial performance in healthcare industry sector companies.Research Results: This study found that CSR disclosure and environmental cost management significantly affect corporate financial performance, enhancing reputation and financial sustainability.Originality/Novelty of Research: The novelty of this study lies in the comprehensive analysis of the effect of Corporate Social Responsibility (CSR) disclosure and environmental cost management on corporate financial performance, which has not been extensively discussed in previous literature. This research provides new insights into the interaction of these two factors in the context of financial sustainability
Pendampingan Akreditasi Lembaga Kesejahteraan Sosial Anak (LKSA) untuk penguatan kelembagaan dan peningkatan mutu layanan Panti Asuhan Muhammadiyah/Aisyiyah se-D.I. Yogyakarta
Get PDFAbstrakLembaga Kesejahteraan Sosial Anak (LKSA) Muhammadiyah/Aisyiyah se-D.I.Y berjumlah 24 panti asuhan. Hanya 4 LKSA Muhammadiyah/Aisyiyah se-D.I.Y (17%) yang Terakreditasi A, 6 LKSA (25%) Terakreditasi B, 4 LKSA Muhammadiyah/Aisyiyah se-D.I.Y (17%) yang Terakreditasi C dan 10 LKSA (41%) Tidak Terakreditasi. Akreditasi dimaksudkan untuk menentukan tingkat kelayakan dan standarisasi penyelenggaraan kesejahteraan sosial. Ada enam standar dalam akreditasi yakni program pelayanan, proses pelayanan, manajemen organisasi, sumber daya manusia, sarana prasarana dan hasil pelayanan. Akreditasi LKSA penting dilaksanakan untuk manjamin kualitas layanan LKSA, meningkatkan profesionalisme, transparansi, dan akuntabilitas untuk memupuk kepercayaan para pemangku kepentingan terhadap LKSA. Tujuan pengabdian ini untuk meningkatkan wawasan pengetahuan dan kesiapan pelaksana pelayanan di LKSA Muhammadiyah/Aisyiyah se-D.I.Y tentang standar dan proses pengajuan akreditasi yang ditetapkan oleh Badan Akreditasi Lembaga Kesejahteraan Sosial. Metode yang digunakan yaitu sosialisasi, pelatihan dan pendampingan. Tujuan pengabdian masyarakat ini berupa pendampingan atau bimbingan teknis. Hasil kegiatan menunjukkan bahwa wawasan pengetahuan dan kesiapan pelaksana pelayanan di LKSA Muhammadiyah/Aisyiyah se-D.I.Y tentang standar dan proses pengajuan akreditasi mengalami peningkatan. Kata kunci: pendampingan; akreditasi; panti asuhan anak Abstract Muhammadiyah/Aisyiyah has 24 Child Welfare Institutions (LKSA) throughout D.I.Y. Only 4 Muhammadiyah/Aisyiyah LKSAs in D.I.Y (17%) are Accredited A, 6 LKSAs (25%) are B Accredited, 4 Muhammadiyah/Aisyiyah LKSAs in D.I.Y (17%) are C Accredited and 10 LKSAs (41%) are Not Accredited. Accreditation is intended to determine the appropriateness and standardization of social welfare implementation. There are six standards in accreditation, namely service programs, service processes, organizational management, human resources, infrastructure, and service results. LKSA accreditation is essential to ensure the quality of LKSA services and increase professionalism, transparency, and accountability to foster stakeholder trust in LKSA. This service aims to increase the knowledge and readiness of service implementers at LKSA Muhammadiyah/Aisyiyah throughout D.I.Y regarding the standards and process for applying for accreditation set by the Social Welfare Institutions Accreditation Body. The aim of this community service is in the form of technical assistance or guidance. The methods used are socialization, training, and mentoring. The activity results show that the knowledge and readiness of service implementers at LKSA Muhammadiyah/Aisyiyah throughout D.I.Y regarding standards and the accreditation application process has increased. Keywords: accompaniment; accreditation; children's orphanag
