Maya Sari

Employees who voluntarily conduct work that surpasses the criteria allocated to them to help the company achieve its goals exhibit organizational citizenship behavior. This study aims to examine the mediation role of affective commitment and work engagement on the influence of transformational leadership on organizational citizenship behavior. This study used survey methodology. Two hundred frontline staff working over a year in several star-rated hotels in Medan, Indonesia, are used as samples. Data were collected using a Likert scale questionnaire and analyzed using structural equation modeling-part least squares with SmartPLS 4.0 software. The findings show that transformational leadership, affective commitment, and work engagement affect organizational citizenship behavior (p < 0.05). Next, transformational leadership affects affective commitment (p < 0.05) and work engagement (p < 0.05), and transformational leadership affects organizational citizenship behavior through affective commitment (p < 0.05) and work engagement (p < 0.05). The findings of this study recommend that hotel management should use a transformational leadership style when filling managerial positions. In addition, the study results have implications for businesses in terms of creating arrangements that encourage employee engagement and affective commitment, enabling workers to volunteer their time, energy, and ideas to serve their co-workers and the company. This paper helps to develop human resources to maintain the sustainability of hotel industry in Medan, Indonesia.

Acknowledgment
This study is supported by all levels of management at Universitas Muhammadiyah Sumatera Utara for funding Fundamental research in 2022 and thanks also to the ranks of the Institute of Research and Community Service (LPPM) Universitas Muhammadiyah Sumatera Utara.

Financial Management Behavior refers to the systematic activities involved in predicting, gathering, allocating, investing, and strategizing the cash flow required for a company’s or individual’s efficient functioning. This study aims to examine the role of locus of control in moderating the relationship between financial socialization, financial knowledge, financial experience, and financial management behavior among Paylater users in Medan, North Sumatra, Indonesia. The population of this research is the people of Medan, North Sumatra, Indonesia, who use Paylater. The sampling methodologies utilized were purposive sampling and snowball sampling. A total of 221 individuals participated in data collection for this study. The questionnaires were disseminated using social media chat functions or messaging applications (e.g., WhatsApp, Line, Telegram) in which the Google Forms link is shared. The study employs the data analysis technique of SEM-PLS with the assistance of PLS 4.00 software. The research results show that financial socialization, knowledge, and experience influence financial management behavior (p < 0.05). Furthermore, financial socialization, financial knowledge, and financial experience influence financial management behavior, moderated by locus of control (p < 0.05). The research implications are expected to improve the Financial Management behavior of the Paylater users by providing literacy about managing their finances.

Acknowledgment
This study was funded by the Revenue and Expenditure Budget of the Universitas Muhammadiyah Sumatera Utara following the assignment agreement letter in the context of implementing the Basic Research Program of the Revenue and Expenditure Budget of the Universitas Muhammadiyah Sumatera Utara for the 2023 Fiscal Year, Number: 73/II.3- AU /UMSU-LP2M/C/2023.

Performance refers to the outcome or overall degree of achievement exhibited by an individual within a specified timeframe in executing duties about a range of potential outcomes, including conventional work outputs, goals, objectives, or mutually established benchmarks. With a moderated organizational culture, this study aims to analyze the effect of good corporate governance, organizational commitment, and internal controls on employees’ performance at public hospitals in North Sumatra, Indonesia. The paper employs an associative approach to the quantitative data type. The sample consists of 102 public hospital employees in North Sumatra, Indonesia. This study used a questionnaire to collect the data and SEM-PLS to analyze the data. The research results show that good corporate governance, organizational commitment, and internal control affect employee performance at public hospitals in North Sumatra, Indonesia (p < 0.05). Good corporate governance affects employee performance moderated by organizational culture (p < 0.05). Organizational commitment affects employee performance moderated by organizational culture (p < 0.05). Internal control affects employee performance moderated by the organizational culture at public hospitals in North Sumatra, Indonesia (p < 0.05). The implication is that organizational culture has a role attached to the individual level of an employee and as a strategy to improve employee performance.

Fraud prevention entails developing and implementing risk management strategies, particularly regarding fraud, and establishing internal controls and transparent corporate governance practices to eliminate fraudulent activities. This study aims to examine the effect of internal auditors, internal control, and audit quality on preventing fraud at the Inspectorate of North Sumatra Province, Indonesia. The sample included 61 government internal auditors of the Inspectorate of North Sumatra Province, Indonesia. The data collection process was carried out by administering questionnaires using Google Forms. Additionally, this investigation assessed the constructs under scrutiny using a five-point Likert and the partial least square (PLS) approach. The results showed that internal audit has a positive and significant effect on fraud prevention (p < 0.05), internal control has a positive and significant effect on fraud prevention (p < 0.05), and audit quality has no effect on fraud prevention at the Inspectorate of North Sumatra Province, Indonesia (p > 0.05). The Inspectorate of North Sumatra Province, Indonesia, should conduct internal audits, implement an internal control system, and pay attention to the quality of audits to make them more effective as a basis for quality decision-making and fraud minimization.