Mediation role of management commitment on improving fraud prevention in primary healthcare: Empirical evidence from Indonesia
-
Author(s)Surna LastriLink to ORCID Index: https://orcid.org/0000-0001-9602-9446
,
Heru FahleviLink to ORCID Index: https://orcid.org/0000-0003-0190-1049
,
Yossi DiantimalaLink to ORCID Index: https://orcid.org/0000-0001-5301-1502
,
Ridwan
-
DOIhttp://dx.doi.org/10.21511/ppm.20(1).2022.39
-
Article InfoVolume 20 2022, Issue #1, pp. 488-500
- Cited by
- 860 Views
-
309 Downloads
This work is licensed under a
Creative Commons Attribution 4.0 International License
Fraud 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.
- Keywords
-
JEL Classification (Paper profile tab)I18, M40, M48
-
References65
-
Tables6
-
Figures1
-
- Figure 1. Structural results of the proposed model
-
- Table 1. Sampling technique
- Table 2. Operationalization of research variables
- Table 3. Demographic profile of respondents
- Table 4. Confirmatory factor analysis
- Table 5. Path coefficient analysis of the structural equations
- Table 6. Mediating effect analysis
-
- Agbejule, A., & Jokipii, A. (2009). Strategy, control activities, monitoring and effectiveness. Managerial Auditing Journal, 24(6), 500-522.
- Ahmed, S., Manaf, N. H. A., & Islam, R. (2021). Assessing top management commitment, workforce management, and quality performance of Malaysian hospitals. International Journal of Healthcare Management, 14(1), 236-244.
- Alolayyan, M. N., Alyahya, M. S., & Omari, D. A. (2021). Strategic human resource management practices and human capital development: The role of employee commitment. Problems and Perspectives in Management, 19(2), 157-169.
- Alstete, J. (2006). Inside Advice on Educating Managers for Preventing Employee Theft. International Journal of Retail & Distribution Management, 34(11), 833-844.
- Bagranoff, N. A., Simkin, M. G., & Norman, C. S. (2010). Accounting Information System (7th ed.). John Willey & Sons.
- Baron, R. M., & Kenny, D. A. (1986). The Moderator-Mediator Variable Distinction in Social Psychological Research: Conceptual, Strategic, and Statistical Considerations. Journal of Personality and Social Psychology, 51(6), 1173-1182.
- Basiruddin, R., Gunasegaran, M., Rasid, S. Z. A., & Rizal, A. M. (2018). The case studies of fraud prevention mechanisms in the Malaysian medium enterprises. Journal of Financial Crime.
- Bolton, R. J., Hand, D. J., Provost, F., & Breiman, L. (2002). Statistical Fraud Detection: A Review. Statistical Science, 17(3), 235-255.
- COSO. (2013). Internal control - integrated framework: executive summary.
- Deborah, I. O., & Teresa, N. O. (2016). Effect of Internal Control on Fraud Prevention and Detection in the Public Sector in Nigeria. Journal of Accounting and Financial Management, 2(4), 21-27.
- Dewi, L. A. M., & Damayanthi, I. G. A. E. (2019). Pemoderasi Pengaruh Kompetensi Aparatur Desa Dan Sistem Pengendalian Internal Pada Pencegahan Fraud. E-Jurnal Akuntansi, 26(3), 2375-2395. (In Indonesian).
- Geswar, R. K., & Nurhayani, B. (2014). Kesiapan Stakeholder Dalam Pelaksanaan Program Jaminan Kesehatan Nasional Di Kabupaten Gowa. Jurnal AKK, 3(1), 14-21. (In Indonesian).
- Goffin, K., & Szwejczewski, M. (1996). Is management commitment to quality just “a given”? TQM Magazine, 8(2), 26-31.
- Hafiz, M. (2017). Pengaruh Kompetensi Aparatur Pemerintah, Ketaatan pada Peraturan Perundangan dan Kejelasan Sasaran Anggaran Terhadap Akuntabilitas Kinerja Instansi Pemerintah Dengan Komitmen Organisasi dan Kinerja Manajerial sebagai Variabel Moderating. JOM Fekon, 4(1), 528-542. (In Indonesian).
- Handayani, D., Afiah, N. N., & Yudianto, I. (2020). The Influence of Internal Control System, Information Technology Utilization, and Organizational Commitment on Government Accountability Performance. Journal of Accounting Auditing and Business, 3(2), 17-29.
- Hardiningsih, P., Masdjojo, G. N., & Srimindarti, C. (2020). Does Competency, Commitment, and Internal Control Influence Accountability? The Journal of Asian Finance, Economics and Business, 7(4), 223-233.
- Hashim, J. (2010). Human resource management practices on organisational commitment. Personnel Review, 39(6), 785-799.
- Hayati, K., & Caniago, I. (2012). Islamic Work Ethic: The Role of Intrinsic Motivation, Job Satisfaction, Organizational Commitment and Job Performance. Procedia – Social and Behavioral Sciences, 65, 1102-1106.
- Hong, S. J., & Weiss, S. M. (2001). Advances in Predictive Models for Data Mining. Pattern Recognition Letters, 22(1), 55-61.
- Huslina, H., Islahuddin, & Nadirsyah. (2015). Pengaruh Integritas Aparatur, Kompetensi Aparatur, dan Pemanfaatan Teknologi Informasi Terhadap Efektivitas Sistem Pencegahan Fraud. Magister Akuntansi Pascasarjana Universitas Syiah Kuala, 4(1), 55-64. (In Indonesian).
- Ibnu Rachman, W. D. (2021). The Effect of Internal Control and Organizational Commitment to Fraud prevention in Hospital x in the City of Bandung Indonesia. Turkish Journal of Computer and Mathematics Education, 12(8), 1038-1043.
- Inapty, M. A. F. B., & Martiningsih, R. S. P. (2016). Pengaruh Penerapan Standar Akuntansi Pemerintah, Kompetensi Aparatur dan Peran Audit Internal terhadap Kualitas Informasi Laporan Keuangan dengan Sistem Pengendalian Intern sebagai Variabel Moderating (Studi Empiris pada SKPD di Pemprov NTB). Akuntabilitas, 9(1). (In Indonesian).
- Jawaad, M., Amir, A., Bashir, A., & Hasan, T. (2019). Human resource practices and organizational commitment: The mediating role of job satisfaction in emerging economy. Cogent Business and Management, 6(1).
- Johari, R. J., Alam, M., Said, J., Johari, R. J., Alam, M., & Said, J. (2018). Assessment of Management Commitment in Malaysian Public Sector. Cogent Business & Management, 5(1).
- Khalid, M. A., Alam, M. M., & Said, J. (2016). Empirical assessment of good governance in the public sector of Malaysia. Economics and Sociology, 9(4), 289-304.
- Kristijono, A., Wijayanta, S., & Permana, G. P. (2020). Analysis of Performance-Based Capitation Payments at the Community Health Services in Semarang City. International Proceedings The 2nd ISMoHIM 2020, 109-113.
- Kuhuparuw, V. J., & Ferdinandus, S. (2014). The effect of training and competency on employees organizational commitment at PT. Bank Danamon in Ambon city. Journal of Economics, Business, & Accountancy Ventura, 17(1), 55.
- Kurniawan, M. F., Siswoyo, B. E., Mansyur, F., Aisyah, W., Revelino, D., & Gadistina, W. (2016). Management And Utilization (Monitoring And Evaluation Of The Indonesian National Health Insurance). Jurnal Kebijakan Kesehatan Indonesia: JKKI, 5(3), 122-131.
- Lamsa, A. M., & Savolainen, T. (2000). The nature of managerial commitment to strategic change. Leadership & Organization Development Journal, 21(6), 297-306.
- Lastri, S. (2020). Development of Fraud Research in Indonesia. Journal Online Jaringan Pengajian Seni Bina (JOJAPS), 13, 16-24.
- Lewis, M. (2006). Governance and Corruption in Public Health Care Systems (Center for Global Development Working Paper No. 78).
- Luthans, F. (2002). Organizational Behavior. Irwin: McGraw-Hill.
- MacKey, T. K., & Liang, B. A. (2012). Combating healthcare corruption and fraud with improved global health governance. BMC International Health and Human Rights, 12(1).
- Martini, I. A. O., Supriyadinata, A. A. N. E., Sutrisni, K. E., & Sarmawa, I. W. G. (2020). The dimensions of competency on worker performance mediated by work commitment. Cogent Business and Management, 7(1).
- Mir, M., Harun, H., & Sutiyono, W. (2019). Evaluating the Implementation of a Mandatory Dual Reporting System: The Case of Indonesian Local Government. Australian Accounting Review, 29(1), 80-94.
- Mohasoa, I., & Mokoena, S. (2019). Challenges Facing Rural Communities in Accessing Substance Abuse Treatment. The International Journal of Social Sciences and Humanity Studies, 11(1), 35-50.
- Mokodompit, R. F., Saerang, D. P. E., & Manossoh, H. (2017). Implementasi Pemanfaatan dan Pengelolaan Keuangan Dana Kapitasi JKN Oleh Fasilitas Kesehatan Tingkat Pertama (FKTP) Pemerintah Kota Kotamobagu. Jurnal Riset Akuntansi Dan Auditing “Goodwill,” 8(2), 62-71. (In Indonesian).
- Mulders, M. N., Haenen, A. P. J., Geenen, P. L., Vesseur, P. C., Poldervaart, E. S., Bosch, T., Huijsdens, X. W., Hengeveld, P. D., Dam-Deisz, W. D. C., Graat, E. A. M., Mevius, D., Voss, A., & Van De Giessen, A. W. (2010). Prevalence of livestock-associated MRSA in broiler flocks and risk factors for slaughterhouse personnel in the Netherlands. Epidemiology and Infection, 138(5), 743-755.
- Muna, B. N., & Haris, L. (2018). Pengaruh Pengendalian Internal dan Asimetri Informasi terhadap Kecenderungan Kecurangan Akuntansi. Jurnal Akuntansi, Ekonomi Dan Manajemen Bisnis, 6(1), 35-44. (In Indonesian).
- Natasya, T. N., Karamoy, H., & Lambey, R. (2017). Pengaruh Komitmen Organisasi dan Pengendalian Internal Terhadap Resiko Terjadinya Kecurangan (Fraud) Dalam Pelaksanaan Jaminan Kesehatan di Rumah Sakit Bhayangkara TK. IV POLDA SULUT. Jurnal Riset Akuntansi Going Concern, 12(2), 847-856. (In Indonesian).
- N’Guilla Sow, A., Basiruddin, R., Mohammad, J., & Abdul Rasid, S. Z. (2018). Fraud prevention in Malaysian small and medium enterprises (SMEs). Journal of Financial Crime, 25(2), 499-517.
- Peng, L., & Li, Z. (2021). Psychological contract, organizational commitment, and knowledge innovation: A perspective of open innovation. Problems and Perspectives in Management, 19(2), 418-432.
- Permenkes, R., & Tahun. (2016). Tentang Penggunaan Dana Kapitasi JKN Untuk Jasa Pelayanan Kesehatan dan Dukungan Biaya Operasional Pada FKTP milik PEMDA (2016). (In Indonesian).
- PP. (2008). Peraturan Pemerintah Nomor 60 Tahun 2008 tentang Sistem Pengendalian Intern Pemerintah (SPIP). Peraturan Pemerintah RI. (In Indonesian).
- Prativi, A. N., Suryawati, C., & Arso, S. P. (2015). Analisis Kesiapan Puskesmas Sebagai Provider BPJS Kesehatan (Studi Di Puskesmas Kedungmundu Dan Puskesmas Tlogosari Kulon). Jurnal Kesehatan Masyarakat, 3(2), 1-10. (In Indonesian).
- Purlimaningsih, N. P., Suarjana, K., & Januraga, P. P. (2017). The role of communication contact in capitation implementation at public health centres in Denpasar. Public Health and Preventive Medicine Archive, 5(2), 152.
- Rawung, L.C., & Sholihin, M. (2017). Does Extended Autonomy of Public Service Agency Lead to A Better Performance? A Case of Indonesian Community Health Centers. Jurnal Dinamika Akuntansi dan Bisnis, 4(2).
- Salahudin, S. N. bin, Baharuddin, S. S. binti, Abdullah, M. S., & Osman, A. (2016). The Effect of Islamic Work Ethics on Organizational Commitment. Procedia Economics and Finance, 35, 582-590.
- Setiaji, T. K., Jati, S. P., & Arso, S. P. (2015). Analisis Faktor Internal dan Eksternal sebagai Bahan Penyusun Strategi Pencegahan Fraud Dana Kapitasi Puskesmas di Kota Semarang. Jurnal Kesehatan Masyarakat, 3(3), 57-66. (In Indonesian).
- Siwambudi, I. G. N., Yasa, G. W., & Badera, I. D. N. (2016). Komitmen Organisasi Sebagai Pemoderasi Kompetensi SDM dan Sistem Pengendalian Intern Pada Kualitas Laporan Keuangan. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 1, 385-416. (In Indonesian).
- Siri, A., Supartha, I. W. G., Sukaatmadja, I. P. G., & Rahyuda, A. G. (2020). Does teacher competence and commitment improve teacher’s professionalism. Cogent Business and Management, 7(1).
- Sofo, F. (1999). Human Resource Development: Perspectives, Roles and Practice Choices. Australian Print Group.
- Soputan, R., Tinangon, J., & Lambey, L. (2018). Analisis Resiko Kecurangan terhadap Sistem Pengelolaan Dana Kapitasi Jaminan Kesehatan Nasional Di FKTP Pemerintah Kota Bitung. Jurnal Riset Akuntansi Dan Auditing “Goodwill,” 9(2), 140-149. (In Indonesian).
- Suriadi, G., Umar, M., Muh, N. H., & Arifin, Z. (2018). The mediating role of organizational commitment of job performance: The Impacts of Leadership, job competency and organizational culture. Archives of Business Research, 6(11).
- Tetteh, L. A., Kwarteng, A., Aveh, F. K., Dadzie, S. A., & Asante-Darko, D. (2020). The Impact of Internal Control Systems on Corporate Performance among Listed Firms in Ghana: The Moderating Role of Information Technology. Journal of African Business.
- The Government of Indonesia. (2004). UU No.40. Undang-Undang Nomor 40 Tahun 2004 tentang SJSN (2004). (In Indonesian).
- The Government of Indonesia. (2011). UU No.24. Undang-Undang Republik Indonesia No. 24 Tentang BPJS (2011). (In Indonesian).
- Undap, I. C. (2017). Analisis Pengelolaan Dana Kapitasi JKN Pada Fasilitas Kesehatan Tingkat Pertama (FKTP) Di Kota Bitung. Jurnal Riset Akuntansi Dan Auditing “Goodwill,” 8, 191-200. (In Indonesian).
- Vance, R. J. (2006). Employee engagement and commitment: A guide to understanding, measuring and increasing engagement in your organization. SHRM Foundation.
- Weygant, J. J., Kimmel, P. D., Kieso, D., & Elias, R. Z. (2010). Accounting Principles. Issues in Accounting Education, 25(1), 179-180.
- Widiutami, N. P. S., Sulindawati, N. L. G. E., & Atmadja, A. T. (2017). Pengaruh Moralitas Individu, Ketaatan Aturan Akuntansi, Dan Efektivitas Pengendalian Internal Terhadap Kecenderungan Kecurangan (Fraud) Akuntansi Pada Lembaga Perkreditan Desa Di Kabupaten Buleleng. E-Journal S1 Ak Universitas Pendidikan Ganesha, 7(1). (In Indonesian).
- Widiyarta, K., Herawati, N. T., & Atmadja, A. T. (2017). Pengaruh Kompetensi Aparatur, Budaya Organisasi, Whistleblowing Dan Sistem Pengendalian Internal Terhadap Pencegahan Fraud Dalam Pengelolaan Dana Desa (Studi Empiris Pada Pemerintah Desa Di Kabupaten Buleleng). E-Journal S1 Ak Universitas Pendidikan Ganesha, 8(2), 1-12. (In Indonesian).
- Wulandari, R. (2017). Implementasi Kebijakan Kapitasi Berbasis Pemenuhan Komitmen Pelayanan di Puskesmas Kabupaten Pacitan. Universitas Gajah Mada Yogyakarta. (In Indonesian).
- Yang, W. S., & Hwang, S. Y. (2006). A process-mining framework for the detection of healthcare fraud and abuse. Expert Systems with Applications, 31(1), 56-68.
- Zhang, T., Zhang, J., & Li, C. (2018). A study of the employees’ professional competency on career commitment towards work performance in ecology industry. Ekoloji, 27(106), 1785-1791.
-
The influence of servant leadership on job satisfaction with individual character as a moderating variable
Bakri Hasanuddin ,
Mustainah M ,
Pricylia Chintya Dewi Buntuang
doi: http://dx.doi.org/10.21511/ppm.19(1).2021.37
Problems and Perspectives in Management Volume 19, 2021 Issue #1 pp. 445-455 Views: 3656 Downloads: 1645 TO CITE АНОТАЦІЯThis study aims to investigate the influence of servant leadership on job satisfaction with individual character as a moderating variable. It used a quantitative approach with multiple linear regression analysis. The population of this study were employees of the Central Sulawesi province industry and trade office. It involved 72 samples selected using a purposive sampling technique. The results showed that servant leadership significantly influence job satisfaction with a value of 82.5%. The most significant factor affecting job satisfaction is wisdom (correlation coefficient = 0.863) in which the higher the wisdom, the higher the job satisfaction. The next factor is persuasive mapping in which the higher the persuasive mapping, the higher the job satisfaction (correlation coefficient = 0.697). Then, it was followed by altruistic calling with the correlation coefficient value of 0.524 in which the higher the altruistic calling, the higher the job satisfaction. The last is emotional healing with a correlation coefficient value of 0.291 in which the higher the emotional healing, the higher the job satisfaction. On the other hand, organizational stewardship is the only factor does not influence the job satisfaction (correlation coefficient = 0.009).
-
Talent management strategies of a public UAE hospital in the Industry 4.0 era: A qualitative analysis
Nabeel Al Amiri ,
Ahlam Abu Shawali
doi: http://dx.doi.org/10.21511/ppm.19(2).2021.02
Problems and Perspectives in Management Volume 19, 2021 Issue #2 pp. 14-27 Views: 2048 Downloads: 679 TO CITE АНОТАЦІЯTalents play a critical role in achieving organizational strategic goals and a higher level of performance in the healthcare industry. Therefore, the UAE government, which strives to provide world-class healthcare services, encouraged the adoption of talent management strategies and creation of essential capabilities for talent recruitment, development, and retaining. This study explores the talent management strategies, policies, and practices in multiple departments of a public UAE hospital. Moreover, it investigates required skills, competencies, and programs for those departments in the context of Industry 4.0. The study adopted a case study approach and qualitatively surveyed a purposive sample of 13 departmental managers, section heads, and supervisors who are experienced in employee management. The study found that talent management at the studied hospital is undefined and unclear in terms of strategies, policies, and practices. Furthermore, the study highlighted the need for employee encouragement, motivation, and engagement, as well as confirmed the critical role of management and leadership in facilitating talent management in the hospital. Accordingly, a UAE hospital could benefit from this study to develop its talent management policy and strategies that will guide managers in the Industry 4.0 era.
Acknowledgment
The nursing administration, nursing research committee at Tawam hospital and managers who responded to the study survey are acknowledged for the extension of support for the study. -
Optimal control of continuous life insurance model
Viktor Oliynyk ,
Fedir Zhuravka ,
Tetiana Bolgar ,
Olha Yevtushenko
doi: http://dx.doi.org/10.21511/imfi.14(4).2017.03
Investment Management and Financial Innovations Volume 14, 2017 Issue #4 pp. 21-29 Views: 1959 Downloads: 217 TO CITE АНОТАЦІЯThe problems of mixed life insurance and insurance in the case of death are considered in the article. The actuarial present value of life insurance is found by solving a system of differential equations. The cases of both constant effective interest rates and variables, depending on the time interval, are examined. The authors used the Pontryagin maximum principle method as the most efficient one, in order to solve the problem of optimal control of the mixed life insurance value. The variable effective interest rate is considered as the control parameter. Some numerical results were given.
