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Mediation role of management commitment on improving fraud prevention in primary healthcare: Empirical evidence from Indonesia
Surna Lastri , Heru Fahlevi , Yossi Diantimala , Ridwan doi: http://dx.doi.org/10.21511/ppm.20(1).2022.39Problems and Perspectives in Management Volume 20, 2022 Issue #1 pp. 488-500
Views: 871 Downloads: 312 TO CITE АНОТАЦІЯFraud in primary healthcare (PHC) is an important and relevant topic to study because of its impact on the state in terms of financial losses and a decrease in the quality of PHC. This study is also relevant because previous studies that formulate a model and measure fraud prevention comprehensively are still limited. It aims to examine the mediating role of management commitment on the effect of apparatus competence and internal control system on fraud prevention. The sample comprises 78 PHCs and 234 senior managers as respondents in Aceh Province, Indonesia. Data for this study were collected using questionnaires from March to July 2021. Structural equation modeling was used to examine a causal relationship between the variables. The result shows that apparatus competence and internal control system positively affect management commitment and fraud prevention with p-value 0.000 (p > 0.01). Likewise, management commitment has a positive effect on fraud prevention with p-value 0.000 (p > 0.01). The findings show that management commitment mediates the relationship between the internal control system and fraud prevention. At the same time, the apparatus competence does not directly affect fraud prevention. The practical significance of this study is the importance of implementing an effective internal control system and high management commitment as a mediating variable for fraud prevention.
Acknowledgments
The authors are very thankful to the University of Muhammadiyah Aceh, which has supported this study, and all those who have contributed to this investigation. -
Optimizing the utilization of government-owned tangible assets through managing institutional factors in Indonesia
Faridah , Abdul Rahman Lubis , Yossi Diantimala , Ridwan doi: http://dx.doi.org/10.21511/pmf.12(2).2023.05Public and Municipal Finance Volume 12, 2023 Issue #2 pp. 55-66
Views: 434 Downloads: 189 TO CITE АНОТАЦІЯThis study aims to examine whether the institutional factors – governance, asset knowledge, internal control system, and competencies – optimize the utilization of provincial, regency, and municipal governments’ tangible assets in supporting public services. In contrast to previous research, which employed Sharia ethics as exogenous variables, this study includes Sharia ethics as a moderating variable in the model. Sharia ethics is one specific factor in implementing Sharia principles by the government that applies Islamic law in Indonesia. The province of Aceh, with all its regencies and municipals, is the only province that applies Islamic principles in running its government. Primary data were collected using a questionnaire sent to 285 provincial and district government asset managers using a Google form; 229 questionnaires were returned. Structural equation modelling (SEM) was employed to analyze the complex relationships and the hypotheses. The results reveal that institutional factors are not strong enough to optimize the utilization of tangible assets without having deep Sharia ethics. It meant that Sharia ethics is necessary for strengthening the relationship between the institutional factors and the optimization of government asset management in provincial, regency, and municipal governments. The results provide recommendations for provincial, regency, and municipal governments to develop appropriate and reasonable regulations and standards for optimizing asset management within the Aceh government.
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