Purpose This study aims to examine the effect of professional commitment, commitment to ethics, internal locus of control and emotional intelligence on the ability to detect fraud through reduced audit quality behaviors. Design/methodology/approach The analysis unit is the internal auditor in internal control unit at state Islamic religious higher education in Indonesia. Data processing used covariance-based structural equation modeling using Lisrel Software and the Sobel test to verify the direct and indirect effects. Findings This study found empirical evidence that professional commitment and emotional intelligence positively impact the ability to detect fraud. Commitment to ethics and emotional intelligence has a negative effect on reduced audit quality behaviors. Furthermore, this study also provides that commitment to ethics and emotional intelligence indirectly impacts on the ability to detect fraud through reduced audit quality behaviors. Practical implications The organization periodically monitors auditors’ behaviors, especially reduced audit quality behaviors, during the audit process and encourages regulators to formulate policies related to increasing the ability to detect fraud. Originality/value This study provides knowledge regarding the driving force of internal auditors to mitigate reduced audit quality behaviors and increase the ability to detect fraud.

This study aims to obtain empirical evidence on the influence of organizationalcommitment, implementation of accounting information system and workplace environmentaffected to the performance of work unit at the Ministry of Public Works and Housing. Thisstudy method used survey research with the target population studied is the unit of echelon IIwork unit that prepares the report of the Government Institution Performance unit (LaporanKinerja Instansi Pemerintah) in the Ministry of Public Works and Housing. This researchdesign used descriptive approach by using questionnaires to collect data on 122 respondentsin 67 work units consists of (1) head of work unit (2) administrator official (3) supervisorofficer (4) staff, this research hypothesis test using multiple regression analysis models. Theresults of the research showed that (1) organizational commitment had positively affected tothe performance of work unit at the Ministry of Public Works and Housing (2) Implementationof Accounting Information System had positively affected to the performance of work unit atthe Ministry of Public Works and Housing (3) Work environment had positively affected at theMinistry of Public Works and Housing. Good condition and work environment variable isconsidered good.

Pendidikan merupakan salah satu aspek penting dalam pembangunan suatu negara dalam meningkatkan kualitas sumber daya manusia. Kualitas sumber daya manusia berkaitan dengan kualitas pendidikan. Kualitas pendidikan tercermin dari kepemimpinan kepala sekolah dalam pengelolaannya. Kurangnya koordinasi antara kepala sekolah dan guru serta pengambilan keputusan yang searah berdampak pada kurangnya rasa tanggung jawab yang dimiliki warga sekolah. Hal ini berdampak pada output pendidikan dan kurangnya manajemen kepala sekolah. Tujuan penelitian ini adalah untuk mengetahui pengaruh penganggaran partisipatif dan gaya kepemimpinan terhadap kinerja manajerial pada Sekolah Dasar Negeri di Kabupaten Maja, baik secara parsial maupun simultan. Metode penelitian dalam penelitian ini menggunakan metode kuantitatif melalui pendekatan deskriptif dan verifikatif. Populasi penelitian ini adalah 29 SD Negeri dengan sampel 116 orang. Teknik pengumpulan data menggunakan kuesioner. Analisis data menggunakan teknik regresi berganda. Hasil penelitian menyimpulkan bahwa penganggaran partisipatif dan gaya kepemimpinan secara simultan berpengaruh signifikan terhadap kinerja manajerial. Secara parsial, penganggaran partisipatif berpengaruh tetapi tidak signifikan, penganggaran dianggap hanya sebagai rutinitas, tidak disertai dengan peningkatan kinerja manajerial yang signifikan, sedangkan gaya kepemimpinan berpengaruh signifikan terhadap kinerja manajerial. Semakin tinggi pengaktualan proses kegiatan manajerial yang dilakukan maka akan berpengaruh terhadap peningkatan kinerja organisasi. Pengaktualan bersifat partisipatif dan demokratis dapat menyebabkan tingkat kepuasan bawahan dalam bekerja.

ABSTRACT       Employee performance is very important to determine success and failure in achieving organizational goals. But the high performance of employees depends on motivation and a supportive work environment. So that in this study aims to examine the relationship between need for achievement which is a motivation for employees to participate in the budget so that it indirectly affects the performance improvement at the Planning and Finance Bureau of the Secretariat General of the Ministry of Finance. The sample selection technique used in this study was purposive sampling. 72 respondents were obtained as samples. Data analysis and hypothesis testing methods are used using the Structural Equation Model (SEM) with the help of Lisrel 8.80. Normality test is carried out before using Structural Equation Model (SEM) analysis. The results of this study indicate that directly or indirectly the need for achievement has a positive and significant effect on job performance through budget participation. This study has implications for the design of an effective budgeting process by involving the concept of motivation which creates a responsibility in achieving the goals that have been designed. ABSTRAK       Kinerja pegawai sangat penting untuk menentukan keberhasilan dan kegagalan dalam pencapaian tujuan organisasi. Namun tingginya kinerja pegawai tergantung dari motivasi dan lingkungan kerja yang mendukung. Sehingga dalam penelitian ini bertujuan mengkaji keterkaitan antara need for achievement yang menjadi suatu motivasi pegawai dalam melakukan partisipasi anggaran sehingga secara tidak langsung  berdampak pada peningkatan kinerja pada Biro Perencanaan dan Keuangan Sekretariat Jenderal Kementrian Keuangan.  Teknik pemilihan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Sebesar 72 responden diperoleh sebagai sampel. Metode analisis data dan pengujian hipotesis yang digunakan menggunakan Structural Equation Model (SEM) dengan bantuan Lisrel 8.80. Uji normalitas dilakukan sebelum menggunakan analisis Structural Equation Model (SEM). Hasil penelitian ini menunjukkan bahwa secara langsung maupun tidak langsung  need for achievement berpengaruh positif dan signifikan terhadap job performance melalui  budgetay participation. Studi ini memiliki implikasi untuk desain proses penganggaran yang efektif dengan melibatkan konsep motivasi yang meciptakan sebuah tanggung jawab dalam mencapai tujuan yang telah dirancang. JEL Classification: J24, L21

The purpose of village financial management training is to improve the village financial management apparatus to be more transparent, accountable, participatory, orderly and budget disciplined, and to increase the knowledge of village officials of the important roles of village regulations as a legal umbrella in managing village finance. The research method was conducted through Focus Group Discussion which was attended by fifteen cipacing village officials, Cipacing Village, Jatinangor Subdistrict, Sumedang Regency. The results obtained were that the village officials had agreed to make village regulations, but they failed to implement them. Therefore, it is recommended that the village community who do not yet have a village regulation, for example, the regulation about carik land, levies or quotes to the villagers, and others, must be immediately agreed to issue the regulations as long as they get agreement from the villagers and follow the legal umbrella above: the regent regulations, the governor regulations and the 1945 Constitution.