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Scirj, Volume V
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Scientific Research Journal

Scirj Volume V, Issue IX, September 2017 Edition
ISSN: 2201-2796


Publication starts: 25th September 2017
Full Paper available from: 25th September 2017


The Effects of Audit Experience, Trust and Information Technology on the Professional Skepticism and Ability in Detecting Fraud by Internal Bank Auditors in Jakarta, Indonesia
Bahtiar, Gagaring Pagalung, Abdul Hamid Habbe, Harryanto

Abstract: This study aims to (i) test and analyze the effect of audit experience of the internal auditors on the ability to detect fraud through professional skepticism; (ii) to test and analyze the effect of trust on the ability to detect fraud through professional skepticism; and (iii) to test and analyze the impact of information technology. This is explanatory study, which seeks to explain causality between the variables. Data were collected by using survey method based on selected non probability samples. The research study was conducted from April 2015 to February 2016 in Jakarta. The unit analysis is the internal auditors of banks located in Jakarta. By using proportional sampling criteria, the number of samples selected was 200 respondents. These respondents are the internal auditors from the government and the private banks. The instrument used to collect the data was by using questionnaires. These data are then analyzed quantitatively using Structural Equation Model (SEM). The study found that the audit experience has no significant effect on the ability of the internal auditors to detect fraud through professional skepticism, while trust has a significant effect on the ability to detect fraud through professional skepticism. Therefore, the internal auditors of banks should be given a trust in order to detect fraud.
Read Full Paper Reference this paper Page 1-9


Stigmatization in Leprosy: A descriptive study from patients’ perspective in Sri Lanka
M.A.J.D. Mallawa Arachchi, A.G.D. Kumari, R. Wickramasinghe, N.R. Kuruppu, A.V. Pramuditha Madhavi

Abstract: The stigma of leprosy is a real phenomenon in many people’s lives that affects their physical, psychological, social and economic well-being. The objective of the study is to investigate the stigma in leprosy from patient’s perspective. Further this study help to determine how stigmatization affect the social life of patients with leprosy, how stigmatization affect the psychological aspect of patient’s life and identify the coping mechanisms employed by patients to manage the stigma. This study was conducted in the central leprosy clinic in National Hospital in Sri Lanka. The data were collected from hundred and thirty two leprosy patients who are being treated in central leprosy clinic. The quantitative approach and descriptive design were used for the study. The tool was researcher administered questionnaire with close ended questions. The data were analyzed using descriptive statistical analysis with Microsoft excel. The results clearly indicated that majority of patients have high level of self-stigmatization in both psychological (60.4%) and social (76.7%) aspects. Therefore, stigma reduction activities should focus on health education and counseling programs while giving multi drug therapy.
Read Full Paper Reference this paper Page 10-13


The Power of Relational Algebra in Database Management System
Ebole Alpha F , Illuno Christiana

Abstract: The fundamental set of operations for the relational model is known as the relational algebra. These operations permit a user to specify basic retrieval requirements. The result of retrieval is a new relation, which may have been formed from one or more relations. The algebra operations thus produce new relations, which can be further manipulated using operations of the same algebra. A sequence of relational algebra operations forms a relational algebra expression, whose result will also be a relation that represents the result of a database query (or retrieval request). A language based on operators and a domain of values operators map values taken from the domain into other domain values hence, an expression involving operators and arguments produces a value in the field when the domain is a set of all relations. The operators are project, union, set difference, Cartesian product, select, rename, set intersection, natural join, and assignment, to generate and get the relational algebra. We refer to the expression as a query and the value produced as the query result.
Read Full Paper Reference this paper Page 14-22


THE EFFECTS OF ORGANIZATION ELEMENTS ON ORGANIZATION PERFORMANCE OF THE REGIONAL OWN ENTERPRISES IN DKI JAKARTA, INDONESIA
USMAR, SITI HAERANI, CEPI PAHLEVI, MUHAMMAD YUNUS AMAR

Abstract: This study aims to analyze and explain the effects of variable learning organization, human resources management (HRM) practices, and empowering employees on the organizational commitment, OCB, and organizational performance of regional own enterprises in Jakarta, Indonesia. This study also examines the influence between organizational commitment and OCB on organizational performance. This research was conducted in 23 companies of regional state own enterprise in the province of Jakarta, Indonesia. The sample of this study consists of directors of human resources department, finance department, marketing department, and operational department. In addition there were about 184 employees questioned using questionnaires. Method used to analyze and estimate the model is by using Structural Equation Model. The study found that the learning organization has a positive and significant impact on organizational commitment, OCB and organizational performance. However, HRM practices only have a significant effect on organizational commitment. Employee empowerment has a positive and significant impact on organizational commitment and OCB. Organizational commitment has a positive and significant impact on OCB and organizational performance. OCB variables have a significant influence on the performance of the organization, while HRM Practices have no significant effect on OCB and organizational performance. Regional Own enterprises seem to be difficult to be developed due to various internal problems. These internal problems include the lack of management attention to HRM practices. Also, it was found that employee empowerment has no significant effect on organizational performance. Therefore, many improvements should be undertaken by the regional enterprises in Jakarta in optimizing their organizational performance.
Read Full Paper Reference this paper Page 23-29


Soil Erosion in South Eastern Nigeria: A Review
Okorafor; Okore Okay, Akinbile; Christopher Oluwakunmi, Adeyemo; Adebayo Jonathan

Abstract: The development of gullies and other forms of erosion have become the greatest environmental hazard and disaster rampant in southeastern Nigeria. Agricultural productivity, sustainability and management for food security/sustenance in this region has been undermined and greatly limited by the menace posed by soil erosion while the availability of farmlands for agricultural production and construction activities have been greatly reduced by losses caused by the attendant issues of soil erosion. Through productive review of existing research and field observation this paper presents a comprehensive review of the causes and effects of soil erosion as well as control measures aimed at reducing and mitigating the threats posed by soil erosion within the region. From the study the major causes of soil erosion within the study area were narrowed down to human interference, climatic factors (rainfall), poor geology, undulating topography and soil nature while control measures such as cultivation of vegetative cover, proper soil and water conservation practices, proper crop management techniques and intensive community based campaigns were advised to minimize and control soil erosion and maintain soil quality.
Read Full Paper Reference this paper Page 30-37


INDICATORS OF THE EFFECTIVENESS OF THE GOVERNMENT OFFICE SERVICES
Dr. Dewi Sulistyani, MM., M.Si.

Abstract: Land office services provided by the district government are judged by the community to be ineffective. Through this research is expected to obtain information that supports the creation of effectiveness of Land Office services in the Province of Bengkulu so a benchmark to improve quality in the future, so that the Office of Land services can give the needs of people in the field of land. The research method used is a quantitative research approach with explanatory research type. The Data collected by conducting literature study, observation and questionnaire. Data analysis used is analysis of Structural Equation Model (SEM) with Lisrel. From the results of the study, there are 9 important indicators of effectiveness that must be considered to improve the effectiveness of land office services in Bengkulu.
Read Full Paper Reference this paper Page 38-41


TEACHERS’ WILLINGNESS TO TEACH PUPILS WITH SPECIAL NEEDS IN AN INCLUSIVE SETTING: A CASE OF TEACHERS IN TESO SOUTH SUB-COUNTY, BUSIA COUNTY, KENYA
Francis Ochiko

Abstract: Successful implementation of inclusive education is the key area attracting most educators across the world today. Inclusive education has attracted so much attention from various stakeholders such as the government, teachers, parents and the non-governmental organizations in Kenya. However, not much had been done exhaustively to establish how teachers have been receiving the inevitable change in education regarding promotion of inclusive education settings in public primary schools. Few schools in Kenya have attempted inclusive education and there was little information of evaluation reports on those practicing inclusion as Cassady (2011), suggests that teachers’ attitudes toward inclusion need to be evaluated constantly and there was need to participate in regular inclusive education trainings. This study sought to determine the extent to which teachers were willing to teach pupils with special needs in an inclusive education setting. It employed planned behaviour theory by Ajzen which gives a link between attitudes and behaviour. A questionnaire was used to gather information on teachers’ attitudes on their willingness to teach in an inclusive education setting. The study used a quantitative research approach. A survey research design was used with selected primary school teachers from Teso south sub-county which had a total of 754 teachers. 75 teachers were selected using simple random sampling. The analysis of coded data was done using Microsoft Excel programme.
Read Full Paper Reference this paper Page 42-51


COMMUNITY PARTICIPATION SUPPORT IN THE OPERATIONAL OF ELECTION REGIONAL LEADER
Agus Hidayat

Abstract: Election of Regional Leader (Pilkada) in Bogor City has not run effectively. This research was conducted to analyze the support of community participation that affects the effectiveness of the implementation of elections. The benefit of the research is the increasing effectiveness of the pilkada in Bogor City by increasing the support of community participation. This research was conducted in Bogor City. This study uses Quantitative approach with a sample of 45 respondents. The research instrument used is a questionnaire based on Likert scale. Hypothesis test is done by using F test and t test. The results of this study found that there is a positive influence of Community Participation on the Effectiveness of Pilkada Implementation with a coefficient of determination 0.72 or 72%. Based on the results of the study, it was concluded that the Effectiveness of the Implementation of Bogor City Leader Election can be improved through increasing the support of Community Participation.
Read Full Paper Reference this paper Page 52-55


DETERMINANT FACTORS INFLUENCING DECISIONS MAKING OF RETIRED WOMEN AS CIVIL SERVANTS TO BECOME ENTREPRENEURS IN DKI JAKARTA, INDONESIA
SISMIATI, RAHMATIA, MAHLIA MUIS, MADRIS

Abstract: This study aims to analyze determinant factors influencing decisions making of women who have retired as civil servant to become entrepreneurs. This was an explanatory research which was conducted in DKI Jakarta, the capital city of Indonesia. The unit analysis of this study is women who have retired as civil servants since 2013 until 2015. The number of retired women as sample collected was 291 people who worked previously in various government institutions in Jakarta. The statistical method used to analyze the data was by using structural equation model (SEM). This method was used to examine the causal relationship between the latent variables contained in the structural equation. The study found that the internal characteristics have significant effect on the use of social networking, motivation towards entrepreneurship, entrepreneur characteristics, and decision to become entrepreneurs for women who have retired as civil servants. Similarly, the external characteristics also have positive and significant effects on the use of social networking, motivation towards entrepreneurship, and the characteristics of the entrepreneur. The use of social networks has significant effect on decision making of retired women to become entrepreneurs. Motivation towards entrepreneurship also has significant effect on decision making of retired women to become entrepreneurs. Also, characteristics of entrepreneurs have significant effect on decision making of retired women to become entrepreneurs, while the external characteristics have no significant effect on decision making of retired women to become entrepreneurs.
Read Full Paper Reference this paper Page 56-64


THE CHRISTIAN MEANING OF ACCOUNTING AND CHURCH ACCOUNTABILITY
Kiet Tumiwa

Abstract: This research aims to discover the meaning of accounting and accountability that not delivered in front of church. This research uses an inter-pretive paradigm with Husserl transcendental phenomenology as an analytical tool. The object of this research is a pentecostal church in Denpasar, where researchers used five management personnel church organization as an informant. In the process of data collection researchers used two techniques, interviews and observation. The results of the study show that the meaning of Christianity empowers the accounting and accountability of the church, that is, Christianity makes the word of God as a guide to behave, not to commit dark deeds in the practice of church accounting, and as a manifestation of church accountability can educate its people, to do the truth, in order to please God, and bring peace to many people.
Read Full Paper Reference this paper Page 65-71


STRATEGIC INTERNATIONAL ALLIANCES: THE BEST PATTERN OF ENTERING INTERNATIONAL BUSINESS FOR DEVELOPING COUNTRIES & LDCs
FARHANA AKTER

Abstract: This paper is a primary attempt to find out the best strategy of entering international business specially for developing countries & LDCs with limited resources and technical knowledge among the various types of entry strategies of international business. From the last few decades, most of the developing countries & LDCs have been trying to compete coming forward in the world market with their limited resources but world class-global product. And in the mean time, many developing countries & LDCs have been already successfully come forward with their products in the world market by conceiving the best strategy of entering international business actually which is fit for them. Facing crisis for various types of difficulties of global market, the least developed countries (LDCs) and developing countries are continuously developing, updating and changing their foreign as well as international marketing strategies so that they can capture the major portion of world market. In considering this reality, this study contains a primary discussion on the definition of International Business, different strategies of International Business, a literature review on SIA and analyzing how SIA can be fruitful for the LDCs and developing countries as considering the best pattern among all of the various types of entry patterns of international business.
Read Full Paper Reference this paper Page 72-79


THE EXPORT TREND OF SHRIMP INDUSTRIES IN BANGLADESH: AN ANALYSIS
FARHANA AKTER

Abstract: The contribution of FROZEN SHRIMP to economic growth and GDP is quite significant for Bangladesh and in the last few decades, the contribution of FROZEN SHRIMP has occupied the 4th position (1st-RMG, 2nd Jute-goods,3rd Tea) in the list of total exportable commodities of Bangladesh. Recognizing the importance of export marketing of frozen shrimp in Bangladesh, this research findings shows that the contribution of fisheries sector is 4% to 5% in BD.GDP and 8% to 10% to total export earnings, about 12 million people directly and 10 million people indirectly are associated with this sector for their livelihood and about 60% of total animal protein in the diet is supplied by FISH & FISHERIES SECTOR alone for the total world-population .The total export earnings of Bangladesh is $25 billion and import is $24 billion according to the fiscal year 2010-2011.
Read Full Paper Reference this paper Page 80-95


EMPOWERMENT ON THE KNOWLEDGE AND LEARNING ORGANIZATION FOR COMMUNITY DEVELOPMENT
Anik Yuesti, Ketut Sumantra

Abstract: Empowerment is a process of individual development to achieve organizational goals. Empowerment can be done by increasing knowledge. Engagement is very important to the concept of empowerment. the community is invited to develop the potential together. Economics is the basis of people lives. Economic empowerment is the empowerment of society to improve economic prosperity Socially, the community needs to be empowered to improve the ability and knowledge of himself. The people of the village of Sibetan and Munduk Temu are villagers who share the same line of living. They work as farmers. Both societies have different characteristics. With methods of awareness, institutionalization and capturing, people have different responses and skills and knowledge. The village of Munduk Temu has a higher response compared to Sibetan village. This difference is caused by the characteristics of society that is socio-economic conditions, leadership, public awareness, and environment. Mental model, thinking system, share vision, personal mastery are success factor learning organization. Therefore, organizational learning needs to be done continuously.
Read Full Paper Reference this paper Page 96-101


The Influences of Education and Training, Leadership, Work Environment, Teacher Certification On Discipline and Teacher’s Professionality In High School at Bali Province
I Nengah Sudja, Anik Yuesti

Abstract: This research aims to explain the relationships among variables: education and training, self-leadership, work environment;, teacher certification, discipline and professionalism of teachers of SMAN at Bali Province. The sample size are 243 teachers who selected by proportional random technique from 12 units of SMAN. They have to perform their perceptions for all things accordance to these variables. The results shows those : (1) the impact of education and training to discipline, is positively significant; (2) the self-leadership effect to discipline; positively significant also; (3) the impact of work environment to discipline is positively significant; (4) the teacher certification effect to discipline is positively significant; (5) the education and training effect to the professionalism is significant; (6) the leadership effect to professionalism is positively significant; (7) the impact of work environment to professionalism is positively significant; (8) the impact of teacher certification to professionalism is positively significant, and (9) discipline own positively effect to professionalism. These results contribute to some theories, for examples: Meyer & Allen (1997), Florida (2002), Creemer et al, 1989).
Read Full Paper Reference this paper Page 102-108


PROFESSIONAL SCEPTICISM AND AUDITORS ABILITY TO DETECT FRAUD BASED ON WORKLOAD AND CHARACTERISTICS OF AUDITORS
NI NYOMAN AYU SURYANDARI, ANIK YUESTI

Abstract: Fraud detection ability of auditors means a process where auditors found the offense committed intentionally that resulted misstatements in the financial statements. Auditors must understand the red flags of fraud which is a sign of cheating is seen from the trail left by the action of fraud perpetrators, so it takes the attitude of skepticism from an auditor. This study aimed to examine the effect of workload, characteristics of auditors of the professional skepticism and the ability to detect fraud. Myers Briggs Type Indicator (MBTI) was used to classify the personality of the auditor. Respondents in this study were obtained from the 37 auditor in public accounting firm registered in Bali. Data collection methods in this research use a questionnaire. The analysis tool used is Partial Least Square (PLS). This study shows that the variable workload and the type of personality do not affect the professional skepticism and fraud detection ability of auditors. While variable auditors experience have affect positive on professional skepticism and fraud detection ability of auditors.
Read Full Paper Reference this paper Page 109-115



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