Surna Lastri
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Mediation role of management commitment on improving fraud prevention in primary healthcare: Empirical evidence from Indonesia
Surna Lastri
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Heru Fahlevi
,
Yossi Diantimala
,
Ridwan
doi: http://dx.doi.org/10.21511/ppm.20(1).2022.39
Problems and Perspectives in Management Volume 20, 2022 Issue #1 pp. 488-500
Views: 1354 Downloads: 666 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. -
Green accounting research: A comparative bibliometric analysis of global and Indonesian studies
Surna Lastri
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Syamsidar
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Intan Rizkia Qudri
,
Williams Chiari
,
Emmi Suryani Nasution
,
Raida Fuadi
,
Linda
doi: http://dx.doi.org/10.21511/ee.16(4).2025.03
Type of the article: Research Article
Abstract
Green accounting has become an increasingly crucial research field due to its significance in addressing climate change. While global studies in this field have expanded extensively, contributions from Indonesia-affiliated researchers remain relatively underexplored, much to Indonesia’s detriment, given its vast natural resources and existing environmental challenges. This study employs a bibliometric analysis to explore trends, impact, and collaboration patterns in green accounting studies globally, with a specific comparison of Indonesia-affiliated publications. A comprehensive analysis utilizing the retrieved dataset from the Scopus database was conducted to identify key research clusters and to highlight relevant topics such as carbon accounting, sustainability, environmental performance, and the integration of the environmental, social, and governance (ESG) factors into corporate policies. Network visualizations using VosViewer were constructed to examine the landscape of green accounting both globally and within Indonesia-affiliated research, aiming to compare global research with that linked to Indonesia. Global research covers broader topics surrounding carbon accounting, sustainability, environmental performance, the integration of ESG factors into corporate policies, and life cycle assessment. Meanwhile, Indonesia-affiliated research is more concentrated, focusing on topics such as financial/environmental performance and forestry issues. This study suggests that Indonesia-affiliated research would benefit from diversifying its focus toward globally emerging or established topics such as sustainable practices, carbon management, and the global sustainability reporting standards to enhance its academic visibility and relevance.
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