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Does Financial Distress Contribute as an Intermediary Factor in Detecting Financial Statement Fraud ? 财务困境是发现财务报表舞弊的中间因素吗？

Sentralisasi Pub Date : 2024-05-05 DOI: 10.33506/sl.v13i2.3230

Aditya Danang Saputra, Banu Witono, Zulfikar Zulfikar

{"title":"Does Financial Distress Contribute as an Intermediary Factor in Detecting Financial Statement Fraud ?","authors":"Aditya Danang Saputra, Banu Witono, Zulfikar Zulfikar","doi":"10.33506/sl.v13i2.3230","DOIUrl":"https://doi.org/10.33506/sl.v13i2.3230","url":null,"abstract":"This study aims to investigate whether financial distress acts as an intermediary factor in detecting fraudulent financial statements in manufacturing companies listed on the Indonesia Stock Exchange. The purposive sampling method was used to select 105 manufacturing companies during the period 2017-2021. The analysis was conducted using the Outer Smart PLS model to evaluate the relationship between auditor turnover, board turnover, financial targets, ineffective supervision, capability, and financial distress on financial statement fraud. The results confirmed that there was no significant influence between capacity, board turnover, financial targets, ineffective supervision, and financial distress on financial statement fraud. In addition, financial distress also does not mediate the effect of other variables on financial statement fraud. This approach reflects the ethical philosophy in the study that emphasizes honesty, integrity, and transparency in corporate financial reporting. These results highlight the importance of effective supervisory strategies and strong internal controls in preventing and detecting financial statement fraud, regardless of the company's financial distress. This study contributes by exploring the role of financial distress in detecting financial statement fraud. For future research, it is important to investigate additional factors that influence fraud and develop more effective monitoring strategies. Contingency theory emphasizes the importance of contextual factors in organizational management, while Fraud theory pays attention to the motives and driving factors behind fraudulent behavior.","PeriodicalId":493987,"journal":{"name":"Sentralisasi","volume":"267 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141012684","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

Transformation of Hadji Kalla's Thought and Policy in Managing Kalla Group's Business from a Amanah Perspective 哈吉-卡拉从 "天安门 "视角管理卡拉集团业务的思想和政策转变

Sentralisasi Pub Date : 2024-05-05 DOI: 10.33506/sl.v13i2.3178

Sjaiful Kasim, Muslimin H Kara, Muhammad Wahyuddin Abdullah, Murtiadi Murtiadi

{"title":"Transformation of Hadji Kalla's Thought and Policy in Managing Kalla Group's Business from a Amanah Perspective","authors":"Sjaiful Kasim, Muslimin H Kara, Muhammad Wahyuddin Abdullah, Murtiadi Murtiadi","doi":"10.33506/sl.v13i2.3178","DOIUrl":"https://doi.org/10.33506/sl.v13i2.3178","url":null,"abstract":"This research aims to: 1) description of Hadji Kalla in managing business 2) The foundation of Hadji Kalla's thinking in running the business 3) Business management done by Hadji Kalla in the perspective of Amanah metaphor and 4) Model of thought transformation in Kalla Group company. Qualitative research using grounded theory phenomenalogical approach informants consist of Directors of Holding Company and two retired employees who had interacted with Hadji Kalla in his time. The results of the study; (1) Hadji Kalla as an entrepreneur started as a child and continued his business to Watampone, Bone and Makassar. In Makassar established the company NV HADJI KALLA (1952) engaged in import and export, the first importer of Japanese cars TOYOTA brand, (2) In running his business always juxtapose it with religion so that all business activities, social society, Hadji Kalla view work is worship. (3) In business management, Kalla Group has formulated corporate value into the foundation of policy in the form of five Kalla Value (4) The transformation of Hadji Kalla's thinking that took place from the first generation (Hadji Kalla) to the second generation (JK and FK) to the third generation (SJK) through the method of mentoring by experience. The transformation process of Hadji Kalla's thinking regarding Work is Worship, underwent development, addition and emphasis on aspects of work quality improvement, sincerity, BMW (Cost Quality Time) method, Faith Work Ethic, Performance, and changes in business orientation to a portfolio based on usefulness (maslahah), synergy and balance. The Kalla Value that has been applied becomes a distinctive feature that shapes the entrepreneurial spirit. Researchers call this the KALLAPRENEUR phenomenon, which is a trustworthy entrepreneurial posture, full of Islamic spirituality values using modern managerial approaches and local wisdom.","PeriodicalId":493987,"journal":{"name":"Sentralisasi","volume":"320 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141012372","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

Job Satisfaction’s Impact on Employee Performance: The Mediating Role of Employee Engagement 工作满意度对员工绩效的影响：员工参与的中介作用

Sentralisasi Pub Date : 2024-05-05 DOI: 10.33506/sl.v13i2.3202

Tri Maryati, Gita Danupranata, Musoli Musoli, Syahdani Satria Nugraha

{"title":"Job Satisfaction’s Impact on Employee Performance: The Mediating Role of Employee Engagement","authors":"Tri Maryati, Gita Danupranata, Musoli Musoli, Syahdani Satria Nugraha","doi":"10.33506/sl.v13i2.3202","DOIUrl":"https://doi.org/10.33506/sl.v13i2.3202","url":null,"abstract":"This study aims to examine the impact of job satisfaction (JS) on employee performance (EP) and examine the role of employee engagement (EE) in their relationship. This study was undertaken based on settled theories of job satisfaction (JS), employee performance (EP), and employee engagement (EE). It maintains that the employee's perceived JS can boost EP and that EE serves as a mediator in this relationship. Using a deductive approach and a quantitative research design, the study investigated the correlation between JS and EP in PKU Muhammadiyah Yogyakarta Hospital. Data from 131 respondents were analyzed utilizing AMOS with the help of SEM software. The data analysis uncovered that employee job satisfaction (JS) positively impacted performance (EP) in PKU Muhammadiyah Yogyakarta Hospital. In addition, employee engagement (EE) acted as a mediator between JS and EP. Job satisfaction felt by employees and creating employee engagement could boost EP in PKU Muhammadiyah Yogyakarta Hospital. The study highlights that providing job satisfaction to employees has broad benefits, including greater employee engagement, enhanced employee work, and a positive contribution to the development of PKU Muhammadiyah Yogyakarta Hospital. Practically, this research highlights the importance of creating employee job satisfaction. Employee satisfaction is something that organizations must pay attention to because it affects employee engagement and employee performance. Employees will be more active in carrying out their assigned tasks if they feel satisfied. Employees who feel connected (engaged) with the company will have an awareness of the organization so that employees will provide their best abilities and skills for the success of the organization. The theoretical implications of testing the correlation between job satisfaction and employee engagement on employee performance can enrich existing behavioral theories in organizations.","PeriodicalId":493987,"journal":{"name":"Sentralisasi","volume":"303 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141012423","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

Implementation of Omnichannel Improves Business Performance Based on Integrated Marketing Communication 实施全方位渠道，在整合营销传播的基础上提高业务绩效

Sentralisasi Pub Date : 2024-05-05 DOI: 10.33506/sl.v13i2.3067

Ahmad Nazri Siregar, Endy Gunanto Marsasi

{"title":"Implementation of Omnichannel Improves Business Performance Based on Integrated Marketing Communication","authors":"Ahmad Nazri Siregar, Endy Gunanto Marsasi","doi":"10.33506/sl.v13i2.3067","DOIUrl":"https://doi.org/10.33506/sl.v13i2.3067","url":null,"abstract":"This research will examine a company engaged in the food and beverage industry. This research aims to create a business design based on the Business Model Canvas (BMC) approach and SWOT (Strength, Weaknesses, Opportunity, Threat) analysis as an innovation to improve the company's business performance. The object of this research is PT Tongku Raja Nauli located in Padangsidimpuan city. This research was conducted in the Micro, Small and Medium Enterprises (MSMEs) industry engaged in food processing made from egg rolls. The data collection procedure in this research is to use a qualitative approach by obtaining through direct observation, company records, in-depth interviews, and documentation in the form of photos and videos. The results of the SWOT analysis on the nine elements of the Business Model Canvas (BMC) show that there are internal and external factors that are strengths and weaknesses for the company in carrying out its business model and also what are the opportunities and threats from external that affect the business processes of PT Tongku Raja Nauli. This research resulted in the Tongku Snack Innovation program, a program that optimizes the Company's marketing. This program is assisted by Integrated Marketing Communication theory with the concept of Omnichannel Marketing which is proven to help companies increase sales, competitiveness and business continuity.","PeriodicalId":493987,"journal":{"name":"Sentralisasi","volume":"2 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141011912","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