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All Journal J-ISCAN : Journal of Islamic Accounting Research
Maulina, Isra
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics Social Sciences

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PENGARUH MORALITAS INDIVIDU DAN PENGENDALIAN INTERNAL TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI Maulina, Isra; Yati, Linda; A'la, Nurul
J-ISCAN: Journal of Islamic Accounting Research. Vol 1 No 2 (2019): ISCAN Vol. 1 No. 2 July-December 2019
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/j-iscan.v1i2.700

Abstract

This study aims to determine how much the effect of individuals morality and internal control tendency of accounting fraudat DPKAD Lhokseumawe. Sampling technique using saturated sampling. The study sample was obtained of all civil servants with a sample of 90 respondents. The type of data used is primary data. Data were analyzed using multiple linear regression. The results showed that individuals morality and internal control have a significant effect on the usefulness of tendency of accounting fraud. Keywords: Individuals Morality, Internal Control, Tendency of Accounting Fraud Abstrak Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh moralitas individu dan pengendalian internal terhadap kecenderungan kecurangan akuntansi di DPKAD Lhokseumawe. Teknik pengambilan sampel menggunakan sampling jenuh. Sampel penelitian diperoleh dari semua pegawai negeri sipil dengan sampel 90 responden. Jenis data yang digunakan adalah data primer. Data dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa moralitas individu dan pengendalian internal memiliki pengaruh yang signifikan terhadap kegunaan kecenderungan kecurangan akuntansi. Kata kunci: Moralitas Individu, Pengendalian Internal, Kecenderungan Kecurangan Akuntansi.
ANALISIS PERENCANAAN DAN PENGENDALIAN DALAM PENCAIRAN DANA PADA PENGADAAN ALAT-ALAT KEDOKTERAN PADA DINAS KESEHATAN KOTA LHOKSEUMAWE Maulina, Isra
J-ISCAN: Journal of Islamic Accounting Research. Vol 3 No 1 (2021): J-ISCAN Vol. 3 No. 1 January-June 2021
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/j-iscan.v3i1.1138

Abstract

Good management will provide a reference or description of how the health office is managed in a transparent manner, there is independence, accountability, and there is responsibility and fairness so that financial performance at the lhokseumawe city health office can be achieved in accordance with the vision and mission of the health office. This study aims to determine how the process of implementing planning and control in the disbursement of funds for the procurement of medical equipment at the health office of lhokseumawe city. This research uses a qualitative approach with descriptive and analysis. Data collection in this study was carried out through interviews and documentation. Interviews were conducted with related parties and knew about the disbursement of funds for the procurement of goods / services at the lhokseumawe city health office in 2011. The results obtained indicate that the control planning process in disbursing funds for the procurement of medical devices in the lhokseumawe city health office in 2001 has not fully used the applicable rules so that the implementation of goods/ services is not in accordance with the reality and expectations of the community in general. This is evidenced by the delay in the distribution of medical devices at the puskesmas and the absence of an official report on the receipt of goods while the disbursement of funds was carried out 100%. This condition gave birth to a financial management system that was not transparent and accountable.
Co-Authors A'la, Nurul Yati, Linda