Internal Organizational Culture Research Articles

Internal Branding, Organizational Culture and Citizenship Behavior in Hotels and Travel Agencies: Green Perspective

Internal Branding, Organizational Culture and Citizenship Behavior in Hotels and Travel Agencies: Green Perspective

Analisis Fraud Diamond Theory terhadap Kecurangan Akuntansi di Sektor Pemerintahan

This study aims to prove the effect of compensation suitability, internal control system, organizational culture, and competence on the occurrence of fraud in the government sector. The sample used in this study was 52 employees in 3 Gresik Regency government offices using purposive sampling. This study uses multiple linear regression analysis techniques. The regression results show that the internal control system has an effect on the tendency of fraud, while compensation suitability, organizational culture and competence have no effect on the tendency of fraud in the Gresik Regency government.

Do Women and Minority Orthopaedic Residents Report Experiencing Worse Well-being and More Mistreatment Than Their Peers?

Do Women and Minority Orthopaedic Residents Report Experiencing Worse Well-being and More Mistreatment Than Their Peers?

What is the link between internal communication, organizational culture and environmental strategy? The context of company size and employee perception

PurposeThe article explores the linkages between the type of environmental strategy (ES), the use of internal communication (IC), and the greening of organizational culture (OC). Moreover, the article empirically examines whether company size matters in the use of environmental IC practices in the green context. Additionally, the article considers differences between people employed at different organizational hierarchy levels. The basis for such a comparison is their opinions about the effectiveness of communication practices.Design/methodology/approachEmpirical research employed a survey method done on 199 organizations in 2020. Statistical analyses used the chi-squared test, Kendall’s Tau-b correlation coefficient, and the Mann–Whitney U test.FindingsThe research showed that companies with a proactive green strategy more often use different communication practices related to ES and have a greener culture. The study proved that larger companies more often use the analyzed communication practices. However, we found no significant difference in opinion between middle managers and line employees about the effectiveness of these practices.Practical implicationsThe main contribution to business practice is the exploratory model based on the empirical study, which allows organizations to successfully implement the ES.Originality/valueStudies rarely combine the three organizational elements: IC, OC, and ES. This article provides new empirical evidence on relationships between features of OC, green strategy types, and communication practices.

ANALISA PENGARUH INTERNAL MARKETING, BUDAYA ORGANISASI TERHADAP KEPUASAN KERJA PADA PT. TRANS BERJAYA KHATULISTIWA

ANALISA PENGARUH INTERNAL MARKETING, BUDAYA ORGANISASI TERHADAP KEPUASAN KERJA PADA PT. TRANS BERJAYA KHATULISTIWA

Internal Control, Fraud Prevention, Organizational Culture at RSPR on BLU’S Financial Performance

This research aims to determine the influence of internal control, fraud prevention, and organizational culture on the financial performance of BLU at the lung hospital Dr. H. A. Rotinsulu Bandung. The data source uses primary data and secondary data. Primary data collection uses the result of respondent’s answer from distributing questionnaires. Secondary data uses financial reports audited and performance report for the 2018-2022 period. The sampling technique uses non probability sampling with purposive sampling according to the characteristics of the respondents based on the phenomenon being studied. The population is all employees of the lung hospital Dr. H. A. Rotinsulu Bandung, totaling 389 employees. Meanwhile, the samples taken were 80 respondents. The questionnaire has been tested for validity and reliability, as well as tested for classical assumptions consisting of normality assumptions, multicollinearity assumptions, autocorrelation assumptions, and heteroscedasticity assumptions. The data analysis method uses panel data regression analysis. The research results simultaneously state that internal control, fraud prevention, and organizational culture have a significant and positive effect on BLU’s financial performance. Meanwhile, partial research result state that internal control does not have a significant and strong effect on BLU’s financial performance. On the other hand, fraud prevention has a significant and strong effect on BLU’s financial performance

THE INFLUENCE OF INTERNAL CONTROL SYSTEM ON THE IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE AT DR. WAHIDIN SUDIROHUSODO HOSPITAL IN MAKASSAR

This research aims to examine and analyze the influence of the internal control system and organizational culture on the implementation of good corporate governance. Data analysis was carried out using primary data on questionnaire answers from hospital employees and then analyzed quantitatively, namely regression analysis using SPSS. The results of this research show that the internal control system has a positive and significant effect on good corporate governance. This shows that a good internal control system can improve the implementation of good corporate governance.

Pengaruh Pengendalian Internal Dan Kesesuaian Kompensasi Organisasi Terhadap Kecenderungan Kecurangan Akuntansi

The purpose of this study was to determine the effect of internal control and compensation suitability on the tendency of accounting fraud at PT Bank Central Asia Tbk KCU Alam Sutera. This research method uses qualitative methods by distributing research questionnaires. The population of this study includes all employees who work at the BCA KCU Alam Sutera bank. The sampling technique used is simple random sampling technique. In this study the authors use SPSS 26 in data processing. The results showed that internal control, compensation suitability and organizational ethical culture had an effect on the tendency of accounting fraud. Internal control, compensation suitability and organizational ethical culture together affect the tendency of accounting fraud.

Implementasi Sistem Pengendalian Internal dalam Upaya Mewujudkan Good Governance pada Lembaga Layanan Pendidikan Tinggi

The study aims to test the effect of the performance of the internal supervision unit, organizational culture, and organizational commitment toward the internal control system implementation for the implementation of good governance at the higher education service institution. Data analysis techniques using path analysis using data obtained from the distribution of questionnaires in 150 respondents. The results showed that the implementation of the internal control system in an effort to realize good governance was influenced by the performance of the internal supervision unit, organizational culture, and organizational commitment. The performance of the internal supervision unit has a very high influence on the implementation of the internal control system so that it is able to realize good governance in Higher Education Service Institutions.

Impact of Glass Ceiling Effect on Women’s Career Success with the MediatingRole of Women Empowerment: Perspective from Sri Lankan Hospitality Industry

This research explores the gender equality in the hospitality sector with the support of the Glass Ceiling Effect and how it applies to Women's Career Progress. Women's Career Progress. Women's career progress and women's empowerment being the dependent variable and mediator respectively, this study employed five independent variables as the key predictors of glass ceilings. Simple random sampling procedure was applied to select 123 respondents and SPSS and Smart PLS software were used to analyze the data. Research findings revealed that there is no impact of internal job mobility and organizational culture on women empowerment at 3 and above-star hotels in the Sri Lankan context due to having less P-Values than 0.05. Female representation in hotels was lower (7.40%) than male representation. By delegation of authority, fair performance reviews, training and incentives, scholarships, and flexible work arrangements are all ways to improve the qualification credentials of female employees.

The Mediating Role of Organizational Culture for the Relationship Between Internal Social Responsibility and Intellectual Capital

Purpose: The objective of this study was investigate the effect of internal corporate social responsibility on intellectual capital and testing the moderate effect of organizational culture between the dependent and independent variables in the Jordanian banking sector. Theoretical framework: Internal corporate social responsibility(ICSR) ,Intellectual capital (IC), and organizational culture (OC) are usually considered three crucial pillars to increase firms’ performance in the urban world. Nevertheless, in Arabian countries such as Jordan, these pillars have not received adequate consideration from specialists. Design/methodology/approach: The researcher designed a questionnaire based on the objectives and hypotheses of the study. The researcher distributed 350 questionnaires. 336 questionnaires have been retrieved. SPSS and Smart PLS 4was used to analyze the collected data and test the hypotheses. Findings: Study results showed a positive and significant correlation between Internal corporate social responsibility and intellectual capital , from the standpoint of managers in Jordanian Banking sector. Organizational culture plays a moderating role in the relationship between Internal corporate social responsibility and intellectual capital. Research, Practical & Social implications: Some managerial implications for bank managers in Jordanian banking sector have emerged based on the findings of this study. Originality/value: As far as the author is aware, this is the first empirical study conducted to examine the interrelationship between internal corporate social responsibility, organizational culture and intellectual capital, and their combined effects Arabian countries such as Jordan.

Pengaruh Efektivitas Pengendalian Internal, Locus Of Control dan Budaya Etis Organisasi Terhadap Kecurangan Akuntansi Pada Lembaga Perkreditan Desa (LPD) Se-Kecamatan Abiansemal

The advantage of LPD over other financial institutions is that LPD's business units are located in traditional villages and village scribes are directly involved in the management of LPD as administrators and supervisors. Information provided by the more friendly LPD makes it easier to get a sense of security and peace of mind in Kurama Village. However, as long as it is an institution that manages funds, the occurrence of fraud is inevitable. The purpose of this study is to determine the impact of internal control effectiveness, control location, and organizational ethical culture on the propensity for accounting fraud in Village Credit Institutions (LPDs) across the Abiansemal Subdistrict. Based on data from LPLPD in Badung Regency, the study population consists of all staff working in village credit institutions in Abiansemar District, with a total of 34 of his LPDs and 32 of his LPDs registered and still active. is. The number of employees was 287. The sample size for this study was 130 individuals identified by a targeted sampling technique and tested using multiple linear regression analysis techniques. The results of this study show that internal controls and an ethical corporate culture negatively impact vulnerability to accounting fraud. The location of controls has a positive impact on exposure to accounting fraud. Based on this result, LPD should improve its internal control system in the future to ensure that employees who commit labor discipline violations are severely punished to avoid misconduct.

Pengaruh Audit Internal, Whistleblowing System, dan Budaya Organisasi terhadap Pencegahan Kecurangan Dalam Pengelolaan Dana Desa di Kota Denpasar

Fraud prevention is very important to do in an institution, because fraud has become one of the problems that are quite often found in financial institutions. Fraud occurs in various institutions, one of which is the management of village funds which are full of opportunities for fraud. This study aims to determine the effect of internal audit, whistleblowing system, and organizational culture on fraud prevention. This research was conducted on the management of village funds in Denpasar City. The sampling technique used in this study was purposive sampling with a sample size of 81 village fund managers. The data were tested using multiple linear regression analysis. The results of the study indicate that internal audit has an effect on preventing fraud in the management of village funds in Denpasar City. Whistleblowing system affects the prevention of fraud in the management of village funds in Denpasar City. Organizational culture affects the prevention of fraud in the management of village funds in Denpasar City.

Pengaruh Sistem Pengendalian Internal, Budaya Organisasi Dan Kompetensi Sumber Daya Manusia Terhadap Pencegahan Fraud Dengan Good Corporate Governance Sebagai Variabel Intervening

ABSTRACT This study aims to examine and analyze the effect of the internal control system, organizational culture and human resource competence on fraud prevention with good corporate governance as an intervening variable. The data collection method used a survey method using a questionnaire. The population of this research is BUMDes Management in Buleleng Regency, which is 761 people. The sampling technique used was purposive sampling with criteria for BUMDes management who served as chairman and treasurer of BUMDes. Based on these criteria, a sample of 252 people from 126 BUMDes in Buleleng Regency was obtained. The data analysis method used in this research is to use the help of Smart PLS software version 3.0. The results showed that the internal control system, organizational culture, and human resource competence had a positive and significant effect on good corporate governance. Internal control system and human resource competence have a positive and insignificant effect on fraud prevention, while organizational culture and good corporate governance have a positive and significant effect on fraud prevention. Internal control system, organizational culture and competence of human resources through Good Corporate Governance have a positive and significant effect on fraud prevention. Keywords: internal control system, organizational culture, human resource competence, fraud prevention, good corporate governance

Antecedents and consequences of public sector organizational innovation

Public sector organizations have been facing a dynamic environment and the shift in global economic pressure, while serving the public with new and/or better services under limited budgets. Organizational innovation is believed to be able to encourage increased organizational performance. Based on the Resource Based View, New Public Management theory, and Innovation System Theory, this study aims to analyze the antecedents and consequences of organizational innovation in the public sector. Data were collected from organization units of the Central Bureau of Statistics throughout Indonesia with 125 sample units by self-enumeration and the sampling technique was purposive sampling. The results showed that the internal control system and organizational culture had a significant effect on organizational innovation, and organizational innovation has a positive effect on organizational performance. This study cannot prove the effect of transformational leadership on organizational innovation. Besides that, the study also proves that organizational innovation is an intervening variable in the relationship between internal control systems and organizational culture on organizational performance. However, it cannot prove the mediating role of organizational innovation in the relationship between transformational leadership and organizational performance.

Sistem Pengendalian Intern Pemerintah, Komitmen, Budaya Organisasional dan Good Government Governance dengan Kinerja Pemerintah sebagai Variabel Intervening

This study aims to examine the effect of the government's internal control system, organizational commitment and organizational culture on good government governance with local government performance as an intervening variable. The research was conducted at the Regional Apparatus Organization (OPD) of West Sumatra Province. The research population is all employees in the West Sumatra Province OPD. The sampling technique used was saturated sampling with a total of 208 respondents. The research data analysis method is Partial Least Square (PLS). The results showed that the government's internal control system on good government governance through government performance had a positive and significant effect, organizational commitment to good government governance through government performance had no effect, and organizational culture on good government governance through government performance had a positive and significant effect.
 Keywords: SPIP; Organizational Commitment; Organizational Culture; Good Government Governance; Local Government Performance

Investigating project internal organisational culture mechanism and impact on construction project success and sustainability

Investigating project internal organisational culture mechanism and impact on construction project success and sustainability

Pengendalian Internal, Budaya Organisasi, dan Audit Internal terhadap Fraud di Pemerintah

This study aims to test and prove the impact of internal control, organizational culture, and internal audit on fraud in the Sidoarjo district government. The research method used is quantitative method, the data used is primary data. Data collection method in the form of a questionnaire. The population in this study were 26 agencies and offices in Sidoarjo district. The sample in this study used a simple random sampling technique using the slovin formula so that a sample of 96 was obtained. The processing method used was multiple linear regression. The results showed that the internal control variables showed sig. of 0.009 which means <0.05; b) organizational culture variable shows sig. of 0.001 which means <0.05; c) the internal audit variable shows sig. of 0.000 which means <0.05. In conclusion, internal control, organizational culture, and internal audit contribute to reducing fraud. The biggest impact is internal audit, the better the internal audit is carried out, the lower the fraud will be.
 
 Keywords: Internal Audit, Organizational Culture, Fraud, Internal Control

Determinants of Fraud Financial Statements on State Owned Enterprise

The lack of control from internal audits and bad organizational culture will lead to fraud and the habit of cheating behavior. The internal audit process is carried out to get certainty of correct and accurate information in the preparation of financial statements following Indonesian IFRS (PSAK). This study aims to inspect the determinants of financial statement fraud with case studies at state-owned-entreprise PT POS Indonesia Regional II. The population of respondents to this research is employees of PT. Pos Indonesia (Persero) works in the Internal Control Unit section of the Jakarta Regional II working area. Data analysis using the Partial Least Square (PLS) approach using the help of the SmartPLS program. PLS is a model of Structural Equation Modeling (SEM) equations based on components or variants. The outcomes showed that internal audit variable had a significant effect on financial reporting fraud. At the same time, the effectiveness or strength of the organization's internal control system and ethical culture do not affect financial reporting fraud. The after-effect of this study can be used to improve existing internal control procedures and organizational ethical culture.

BEBERAPA FAKTOR YANG MEMPENGARUHI PENCEGAHAN FRAUD DI MASA PANDEMI COVID-19 PADA LEMBAGA PERKREDITAN DESA SE-KOTA DENPASAR

This study aims to determine the effect of the internal control system, morality, organizational culture and good corporate governance on the prevention of fraud during the Covid-19 pandemic at Village Credit Institutions throughout Denpasar City. The sampling technique in this study is a non-probability sampling technique involving 105 respondents. The data analysis technique in this study uses multiple linear regression analysis. The results show that the internal control system, morality, organizational culture and good corporate governance have a positive and significant effect on preventing fraud during the Covid-19 pandemic at Village Credit Institutions in Denpasar City.