Volume XI Issue XII

Volume XI Issue XII

4 paper(s)

SN	Title	Authors	Page No.
1	The Influence of Human Resource and Marketing Competence, Morality, Whistleblowing, and Internal Control System on the Prevention of Fraud in Village Financial Management in Karimun Regency	Yufitrianisa, Eni Wahyuningsih, Mega Apriliani, Syahrial Shaddiq, Iskandar Zulkarnain, Nia Anggraini	01-07
2	Solution of Convolution Type Linear Volterra Integral Equations with Formable Transform	Nihan Güngör	08-11
3	The Effect of Sales Growth, Company Size, and Good Corporate Governance on Financial Distress In Trading Companies In The Retail Trade Sub-Sector Listed On The Indonesia Afek Exchange For The 2018-2020 Period	Anafi Alfitra Rahman, Dina Hidayat, Fahmi Iman Zul Hakim, Syahrial Shaddiq, Syahdanur, R. Rudi Alhempi	20-27
4	Modeling The Influence of Weather on The Covid-19 Pandemic Outbreak in Nigeria	OLAYEMI Michael Sunday, OLAJIDE Oluwamayowa Opeyimika, JOSEPH Yemisi, & UMORU .O. Comfort	28-31

The Influence of Human Resource and Marketing Competence, Morality, Whistleblowing, and Internal Control System on the Prevention of Fraud in Village Financial Management in Karimun Regency

Yufitrianisa, Eni Wahyuningsih, Mega Apriliani, Syahrial Shaddiq, Iskandar Zulkarnain, Nia Anggraini · December 2022 · pp. 01-07

This research was conducted in a village in Karimun Regency, Riau Islands Province. The purpose of this study is to determine the influence of human resource (HR) and marketing competence, morality, whistleblowing, and internal control system on fraud prevention in village officials in Karimun Regency, both partially and simultaneously. The population in this study was all villages in Karimun Regency and the sample used in this study was 20 villages with 80 respondents. The method of determining sampe using purposive sampling. The data used are primary data and secondary data. The data analysis method used is a quantitative descriptive analysis method. The results showed that partially the competence of human resources and the Internal Control System had no effect on fraud prevention in villages in Karimun Regency. Meanwhile, Morality and Whistleblowing have an effect on fraud prevention in villages in Karimun Regency. Simultaneously, HR Competence, Morality, whistleblowing and Internal Control System have an influence on fraud prevention in villages in Karimun Regency. The magnitude of the influence was 96%, while the rest (4%) was influenced by other variables that were not studied in this study.

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Solution of Convolution Type Linear Volterra Integral Equations with Formable Transform

Nihan Güngör · December 2022 · pp. 08-11

The integral transforms have recently been the focus of the studies, because the integral transforms provide simple and minimal computations for solving complicated problems in engineering and science. In this study, the Formable transform is utilized to solve convolution type linear Volterra integral equations of the first kind and the second kind. Several examples are offered to illustrate the Formable transform approach for solving convolution type Volterra integral equations.

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[12] Senthil Kumar, P., Gnanavel, M. G., Viswanathan, V., (2018). Application of Mohand Transform for Solving Linear Volterra Integro Differential Equations, Int. J. Res. Adv. Tech., 6(10), 2554-2556. [13] Song, Y., Kim, H., (2014). The Solution of Volterra Integral Equation of the Second Kind by Using the Elzaki Transform, Applied Mathematical Sciences, 8(11), 525-530. [14] Wazwaz, A. M., (2015). A first course in integral equations. World Scientific, Second Edition, Singapore. [15] Wazwaz, A. M., (2011)., Linear and Nonlinear Integral Equations Methods and Applications, Springer Verlag Berlin Heidelbeg.** **Nihan Güngör , "Solution of Convolution Type Linear Volterra Integral Equations with Formable Transform " International Journal of Latest Technology in Engineering, Management & Applied Science-IJLTEMAS vol.11 issue 12, December 2022, pp.08-11 **DOI : [10.51583/IJLTEMAS.2022.111202](https://dx.doi.org/10.51583/IJLTEMAS.2022.111202)**** **For Full Text Click here**[![pdf download](images/pdf.png)](https://ijltemas.in/DigitalLibrary/Vol.11Issue12/08-11.pdf "Solution of Convolution Type Linear Volterra Integral Equations with Formable Transform ") **Share on Social media** ## [The Influence of Understanding Good Governance, Professionalism, Leadership Style and Organizational Commitment on Auditor Performance ](https://ijltemas.in/DigitalLibrary/Vol.11Issue12/12-19.pdf) - **Ahmad Yusuf, Sanusi Ariyanto, Dina Hidayat, Mega Apriliani, Syahrial Shaddiq, R. Rudi Alhempi** - **December 2022** - **Page No.: 12-19** - [Abstract](#tab-2331681) - [Authors](#tab-2331682) - [References](#tab-2331683) - [Cite](#tab-2331684) - [Full Text & Share](#tab-2331685) **This research was conducted at the Pekanbaru City Inspectorate Office, Bengkalis Regency and Meranti Islands Regency. This study aims to determine the influence of Understanding Good Governance, Professionalism, Leadership Style and Organizational Commitment on Auditor Performance (Case Study at the Pekanbaru City Inspectorate Office, Bengkalis Regency and Meranti Islands Regency). The type of research carried out in this study is a type of quantitative research with survey methods. The population in this study was 60 people. A total of 60 auditors were made respondents considering that all auditors have the status of Expert Auditor Training and have performed examination duties. The criteria for auditors who are sampled are auditors who are directly involved in the assignment of audits. The data analysis used is Multiple Regression Analysis using the help of the Statistical Product and Service Solution computer program The results of the statistical data analysis concluded that Understanding Good Governance affects Auditor Performance, Professionalism does not affect Auditor Performance, Leadership Style does not affect Auditor Performance and Organizational Commitment does not affect Auditor Performance. It is known that the Adjusted R Square value is 0.511. This value means that Understanding Good Governance, Professionalism, Leadership Style and Organizational Commitment to Auditor Performance is 51.1% while the remaining 48.9% is influenced by variables others that were not included in this research model.** - **Page(s): 12-19** - **Date of Publication: 25 January 2023** **DOI : [10.51583/IJLTEMAS.2022.111203](https://dx.doi.org/10.51583/IJLTEMAS.2022.111203)** - **Ahmad Yusuf** Faculty of Economics and Business, Riau Islamic University, Indonesia - **Sanusi Ariyanto** Faculty of Economics and Business, Riau Islamic University, Indonesia - **Dina Hidayat** Faculty of Economics and Business, Riau Islamic University, Indonesia - **Mega Apriliani** Faculty of Economics and Business, Riau Islamic University, Indonesia - **Syahrial Shaddiq** Faculty of Law and Business, Cahaya Bangsa University, Indonesia - **R. Rudi Alhempi** School of Economics, Persada Bunda, Indonesia **References** **[1]. 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The Effect of Sales Growth, Company Size, and Good Corporate Governance on Financial Distress In Trading Companies In The Retail Trade Sub-Sector Listed On The Indonesia Afek Exchange For The 2018-2020 Period

Anafi Alfitra Rahman, Dina Hidayat, Fahmi Iman Zul Hakim, Syahrial Shaddiq, Syahdanur, R. Rudi Alhempi · December 2022 · pp. 20-27

This research was conducted in 2022. This study aims to knowing the effect of sales growth, company size, and good corporate governance on financial distress. The samples used in this study were sub-retail trading companies listed on the Indonesia Stock Exchange for the period 2018 to 2020. Based on the sampling method using the purposive sampling method, a sample of 24 companies was obtained for 3 (three) years of observation from 2018 up to 2020 with 72 observations (observations). The data analysis technique used in this study is descriptive statistical analysis, multiple linear analysis and hypothesis testing using the SPSS 26 program. The results of this study indicate that sales growth, company size and audit committee have an effect on financial distress, while the board of commissioners is independent, managerial ownership and institutional ownership has no effect on financial distress, there is the contribution of this study that fills the gaps about the effect of sales growth, company size, and good corporate governance on financial distress in Indonesia. Therefore, the effect of sales growth, company size, and good corporate governance on financial distress are proved and cobtribute to knowledge

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Modeling The Influence of Weather on The Covid-19 Pandemic Outbreak in Nigeria

OLAYEMI Michael Sunday, OLAJIDE Oluwamayowa Opeyimika, JOSEPH Yemisi, & UMORU .O. Comfort · December 2022 · pp. 28-31

From an epidemiological perspective, a virus's ability to survive and disseminate is influenced by the weather. Weather-related events alter the ecosystem and endanger the growth of the social, economic, and environmental spheres. The impact of wind speed, wind pressure, relative humidity, and temperature on daily confirmed COVID-19 cases in Nigeria was thoroughly researched. The research spans twelve (12) months (June, 2020 – May 2021). The analysis made use of a regression analysis. A significant contribution to confirmed instances of COVID 19 in Nigeria was found to be made by average temperature, relative humidity, and wind pressure, but not by average wind speed.

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