Pub Date : 2023-09-30DOI: 10.55927/ijbae.v2i5.6221
Falih Zaki Sudharma, None Haliah, None Nirwana
This research aims to determine the effect of organizational culture, the role of internal auditors and auditor integrity on fraud prevention at the Regional Inspectorate of South Sulawesi Province. The focus of this research is as many as 46 respondents. The type of research conducted in this research is quantitative using primary data in the form of a questionnaire. The population of this research are auditors who are in the Regional Inspectorate of South Sulawesi Province. The method used to determine the sample is to use the census method. The analysis was carried out using the validity test, reliability test, normality test, heteroscedasticity test, multicollinearity test, partial test, coefficient of determination test and multiple regression analysis. The results of this research indicate that organizational culture has a positive and significant effect on fraud prevention, while the role of internal auditors and the integrity of the auditor has no and insignificant influence on fraud prevention.
{"title":"The Effect of Organizational Culture, the Role of Internal Auditor and Auditor Integrity on Fraud Prevention","authors":"Falih Zaki Sudharma, None Haliah, None Nirwana","doi":"10.55927/ijbae.v2i5.6221","DOIUrl":"https://doi.org/10.55927/ijbae.v2i5.6221","url":null,"abstract":"This research aims to determine the effect of organizational culture, the role of internal auditors and auditor integrity on fraud prevention at the Regional Inspectorate of South Sulawesi Province. The focus of this research is as many as 46 respondents. The type of research conducted in this research is quantitative using primary data in the form of a questionnaire. The population of this research are auditors who are in the Regional Inspectorate of South Sulawesi Province. The method used to determine the sample is to use the census method. The analysis was carried out using the validity test, reliability test, normality test, heteroscedasticity test, multicollinearity test, partial test, coefficient of determination test and multiple regression analysis. The results of this research indicate that organizational culture has a positive and significant effect on fraud prevention, while the role of internal auditors and the integrity of the auditor has no and insignificant influence on fraud prevention.","PeriodicalId":486538,"journal":{"name":"International Journal of Business and Applied Economics","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135032009","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-30DOI: 10.55927/ijbae.v2i5.5551
Slamet Riyadi, Sri Wijiastuti, None Darsono
This study aims to determine the level of effectiveness and efficiency of the use of regional revenue and expenditure budgets at the Wonogiri district financial management agency. The object of this research is the Regional Financial Management Agency (BPKD) of Wonogiri District. The reason for choosing this location is because it is the author's hometown, making it easier for the author to obtain the data needed during the research process. the variables studied are: -RAPBD (Regional Revenue and Expenditure Budget Plan) -APBD (Realization of Regional Revenue and Expenditure Budget for the Period of 2019 to 2021. The results of the study concluded that the level of effectiveness of regional income at the Wonogiri District regional financial management agency for the 2019-2021 budget year had reached the budget target that had been set but had met the effective criteria. Then, judging from the level of efficiency of regional spending at the Wonogiri District regional financial management agency for the 2019 to 2021 budget years, it is considered less efficient.
{"title":"Analysis of the Effectiveness and Efficiency of the Realisation of the Regional Revenue and Expenditure Budget at the Regional Financial Management Agency of the District Wonogiri Period 2019 - 2021","authors":"Slamet Riyadi, Sri Wijiastuti, None Darsono","doi":"10.55927/ijbae.v2i5.5551","DOIUrl":"https://doi.org/10.55927/ijbae.v2i5.5551","url":null,"abstract":"This study aims to determine the level of effectiveness and efficiency of the use of regional revenue and expenditure budgets at the Wonogiri district financial management agency. The object of this research is the Regional Financial Management Agency (BPKD) of Wonogiri District. The reason for choosing this location is because it is the author's hometown, making it easier for the author to obtain the data needed during the research process. the variables studied are: -RAPBD (Regional Revenue and Expenditure Budget Plan) -APBD (Realization of Regional Revenue and Expenditure Budget for the Period of 2019 to 2021. The results of the study concluded that the level of effectiveness of regional income at the Wonogiri District regional financial management agency for the 2019-2021 budget year had reached the budget target that had been set but had met the effective criteria. Then, judging from the level of efficiency of regional spending at the Wonogiri District regional financial management agency for the 2019 to 2021 budget years, it is considered less efficient.","PeriodicalId":486538,"journal":{"name":"International Journal of Business and Applied Economics","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135031611","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This research aims to analyze the influence of celebrity endorsers and trust on purchasing decisions for Baper Shop Surabaya products. The research approach used in this research is a quantitative approach. The sample in this study consisted of 104 respondents from Surabaya city residents who were at least 17 years old and had made purchases at Baper Shop Surabaya. The sampling technique used was non-probability sampling in the form of accidental sampling. Data obtained by distributing questionnaires. The data analysis method uses Partial Least Square (PLS) analysis with the help of the SmartPLS 3.0 program. The research results show that celebrity endorsers and trust have a positive and significant effect on purchasing decisions for Baper Shop Surabaya products.
{"title":"The Influence of Celebrity Endorser and Trust on Product Purchasing Decisions Baper Shop Surabaya","authors":"Wanda Prastiti Rizki Wahyudi, Nuruni Ika Kusuma Wardhani","doi":"10.55927/ijbae.v2i5.5994","DOIUrl":"https://doi.org/10.55927/ijbae.v2i5.5994","url":null,"abstract":"This research aims to analyze the influence of celebrity endorsers and trust on purchasing decisions for Baper Shop Surabaya products. The research approach used in this research is a quantitative approach. The sample in this study consisted of 104 respondents from Surabaya city residents who were at least 17 years old and had made purchases at Baper Shop Surabaya. The sampling technique used was non-probability sampling in the form of accidental sampling. Data obtained by distributing questionnaires. The data analysis method uses Partial Least Square (PLS) analysis with the help of the SmartPLS 3.0 program. The research results show that celebrity endorsers and trust have a positive and significant effect on purchasing decisions for Baper Shop Surabaya products.","PeriodicalId":486538,"journal":{"name":"International Journal of Business and Applied Economics","volume":"89 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135032328","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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