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SAR (Soedirman Accounting Review): Journal of Accounting and Business最新文献

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Survival Strategy During the Covid-19 Pandemic: Research on the Sustainability of MSME 新冠肺炎大流行期间的生存策略:中小微企业可持续性研究
SAR (Soedirman Accounting Review): Journal of Accounting and Business Pub Date : 2021-12-30 DOI: 10.32424/1.sar.2021.6.2.5115
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引用次数: 0
avanese Culture, Retaliation, and Whistleblowing Action: A Study in Java Island, Indonesia 爪哇文化、报复和举报行动:在印度尼西亚爪哇岛的研究
SAR (Soedirman Accounting Review): Journal of Accounting and Business Pub Date : 2021-12-30 DOI: 10.32424/1.sar.2021.6.2.5348
{"title":"avanese Culture, Retaliation, and Whistleblowing Action: A Study in Java Island, Indonesia","authors":"","doi":"10.32424/1.sar.2021.6.2.5348","DOIUrl":"https://doi.org/10.32424/1.sar.2021.6.2.5348","url":null,"abstract":"","PeriodicalId":129264,"journal":{"name":"SAR (Soedirman Accounting Review): Journal of Accounting and Business","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133224622","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}
引用次数: 0
Analisis Penerapan Akuntansi Pertanggungjawaban Pada Grand Nanggroe Hotel di Aceh
SAR (Soedirman Accounting Review): Journal of Accounting and Business Pub Date : 2021-12-30 DOI: 10.32424/1.sar.2021.6.2.5190
{"title":"Analisis Penerapan Akuntansi Pertanggungjawaban Pada Grand Nanggroe Hotel di Aceh","authors":"","doi":"10.32424/1.sar.2021.6.2.5190","DOIUrl":"https://doi.org/10.32424/1.sar.2021.6.2.5190","url":null,"abstract":"","PeriodicalId":129264,"journal":{"name":"SAR (Soedirman Accounting Review): Journal of Accounting and Business","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127706534","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}
引用次数: 0
Mitigasi Terjadinya Kecurangan di Sektor Pemerintahan Melalui Perspektif Fraud Hexagon Theory 通过六角理论的角度来减轻政府部门的腐败
SAR (Soedirman Accounting Review): Journal of Accounting and Business Pub Date : 2021-12-30 DOI: 10.32424/1.sar.2021.6.2.5583
M. A. D. Putra, Yesi Mutia Basri, Novita Indrawati
{"title":"Mitigasi Terjadinya Kecurangan di Sektor Pemerintahan Melalui Perspektif Fraud Hexagon Theory","authors":"M. A. D. Putra, Yesi Mutia Basri, Novita Indrawati","doi":"10.32424/1.sar.2021.6.2.5583","DOIUrl":"https://doi.org/10.32424/1.sar.2021.6.2.5583","url":null,"abstract":"The goal of this research is to investigate just how often public servants commit fraud. This study analyzes the effect of compensation, experience, internal control, organizationali commitment, and leadershipiin mitigating the occurrence of fraud in government. The population in this study is the Riau Province Government's State Civil Apparatus. The sampling method was proportionally stratified randomly using Government Civil Apparatus in three local governments with the highest levels of corruption: Riau Province, Kampar Regency, and Siak Regency. A questionnaire was delivered directly to the participants, and some utilized a Google form to collect data. A total of 198 State Civil Apparatus participated in this study. Multiple linear regression was performed to analyze the data using SPSS software. The findings of the study demonstrate that appropriate compensation, experience, integration, internal control, and a high level of organizational dedication and leadership can all help to reduce the risk of fraud. This research will aid in the prevention of government fraud.","PeriodicalId":129264,"journal":{"name":"SAR (Soedirman Accounting Review): Journal of Accounting and Business","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132073074","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}
引用次数: 0
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