Volume 7, Issue 8(1), August 2018 International Journal of Multidisciplinary Educational Research Published by Sucharitha Publications 48-12-3/7, Flat No: 302, Alekya Residency Srinagar, Visakhapatnam – 530 016 Andhra Pradesh – India Email: [email protected] Website: www.ijmer.in Editorial Board Editor-in-Chief Dr. K. Victor Babu Associate Professor, Institute of Education Mettu University, Metu, Ethiopia. EDITORIAL BOARD MEMBERS Prof. S.Mahendra Dev Prof. Igor Kondrashin Vice Chancellor The Member of The Russian Philosophical Indira Gandhi Institute of Development Society Research, Mumbai The Russian Humanist Society and Expert of The UNESCO, Moscow, Russia Prof.Y.C. Simhadri Vice Chancellor, Patna University Dr. Zoran Vujisiæ Former Director Rector Institute of Constitutional and Parliamentary St. Gregory Nazianzen Orthodox Institute Studies, New Delhi & Universidad Rural de Guatemala, GT, U.S.A Formerly Vice Chancellor of Benaras Hindu University, Andhra University Nagarjuna University, Patna University Prof.U.Shameem Department of Zoology Prof. (Dr.) Sohan Raj Tater Andhra University Visakhapatnam Former Vice Chancellor Singhania University, Rajasthan Dr. N.V.S.Suryanarayana Dept. of Education, A.U. Campus Prof.K.Sreerama Murty Vizianagaram Department of Economics Andhra University - Visakhapatnam Dr. Kameswara Sharma YVR Asst. Professor Dr.V.Venkateswarlu Dept. of Zoology Assistant Professor Sri. Venkateswara College, Delhi University, Dept. of Sociology & Social Work Delhi Acharya Nagarjuna University, Guntur I Ketut Donder Prof. P.D.Satya Paul Depasar State Institute of Hindu Dharma Department of Anthropology Indonesia Andhra University – Visakhapatnam Prof. Roger Wiemers Prof. Josef HÖCHTL Professor of Education Department of Political Economy Lipscomb University, Nashville, USA University of Vienna, Vienna & Ex. Member of the Austrian Parliament Dr. N.S. Dhanam Austria Department of Philosophy Andhra University Prof. Alexander Chumakov Visakhapatnam Chair of Philosophy Russian Philosophical Society Dr.B.S.N.Murthy Moscow, Russia Department of Mechanical Engineering GITAM University Prof. Fidel Gutierrez Vivanco Visakhapatnam Founder and President Escuela Virtual de Asesoría Filosófica Lima Peru Dr.S.V Lakshmana Rao Dr.Ton Quang Cuong Coordinator Dean of Faculty of Teacher Education A.P State Resource Center University of Education, VNU, Hanoi Visakhapatnam Prof. Chanakya Kumar Dr.S.Kannan Department of Computer Science University of Pune,Pune Department of History Annamalai University Prof. Djordje Branko Vukelic Annamalai Nagar, Chidambaram Department for Production Engineering University of Novi Sad, Serbia Dr. B. Venkataswamy H.O.D., & Associate Professor Prof. Shobha V Huilgol Dept. of Telugu, P.A.S. College Department of Pharmacology Pedanandipadu, Guntur, India Off- Al- Ameen Medical College, Bijapur Dr.E. Ashok Kumar Prof.Joseph R.Jayakar Department of Education Department of English North- Eastern Hill University, Shillong GITAM University Dr.K.Chaitanya Hyderabad Department of Chemistry Nanjing University of Science and Prof.Francesco Massoni Technology Department of Public Health Sciences People’s Republic of China University of Sapienza, Rome Dr.Sandeep Narula Prof.Mehsin Jabel Atteya Dept. of Management Sciences Al-Mustansiriyah University IIHMR University, Jaipur College of Education Department of Mathematics, Iraq Dr. Bipasha Sinha S. S. Jalan Girls’ College Prof. Ronato Sabalza Ballado University of Calcutta, Calcutta Department of Mathematics University of Eastern Philippines, Philippines Prof. N Kanakaratnam Dept. of History, Archaeology & Culture Satheesha H Dravidian University, Kuppam Mettu University Andhra Pradesh Mettu, Ethiopia Dr. K. John Babu Dr.J.B.Chakravarthi Department of Journalism & Mass Comm Assistant Professor Central University of Kashmir, Kashmir Department of Sahitya Rasthritya Sanskrit Vidyapeetha, Tirupati Dr.T.V.Ramana Department of Economics, Andhra University Dr.Ni Luh Putu Agustini Karta Campus, Kakinada Department of Tourism Triatma Mulya Institute of Economy Bali, Indonesia ® © Editor-in-Chief, IJMER Typeset and Printed in India www.ijmer.in IJMER, Journal of Multidisciplinary Educational Research, concentrates on critical and creative research in multidisciplinary traditions. This journal seeks to promote original research and cultivate a fruitful dialogue between old and new thought. C O N T E N T S Volume 7 Issue 8(1) August 2018 S. Pg. No No 1. The Role of Internal Control to Minimize the Fraud 1 Caused by Organizational Justice Ni Nyoman Sri Rahayu Trisna Dewi, I Gusti Ayu Agung Sinta Diarini and Ni Made Ernila Junipisa 2. Historical Development of Social Audit During Five Year 14 Plans of India Syeda Noor Fathima 3. The Effect of Service Quality Toward Customers’ Loyalty 21 on 707 Beachberm Restaurant, Batubelig, Bali: A Study on the Customers of 707 Beachberm Restaurant, Batubelig, Bali Ni Made Hartini and Ni Putu Ayusintyamarantika Sari 4. Tourism Impact and Community Quality of Life: Case 33 Pererenan Village, Bali Putu Sucita Yanthy, Ni Nyoman Sri Aryanti and Made Sofia Wijaya 5. The Analysis of the Soundness Level of Praja Mukti Civil 51 Servant Cooperative in Buleleng Regency I Putu Santika, Made Fandy Permana Putra and Ni Luh Sili Antari 6. Workload Analysis of Front Office Staff at Water Mark 63 Hotel and Spa Jimbaran-Bali NK Dewi Irwanti, M. Yusuf , NP Yunik Anggreni and LP Sri Widiastuty 7. Torque Vectoring Differential 74 Anurag Tirumala 8. Children’ Involvement in Tourism 87 Ni Wayanmekarini, I Made Suwitrawirya and Igab Widiantara 9. The Influence Factors of Trunyan Village Visitors 97 Luh Komang Candra Dewi, I Putu Bagus Suthanaya, Dewiwati Sujadi and Luh Kadek Budi Martini 10. Role of Public Dist Ribution System in Andhra Pradesh an 118 Analysis Vanguru.Naga Satyanarayana, M. Sudhir and M. Rajasekhara Babu 11. Heritage Tourism: Economic Valuation of Taman 129 Soekasada Ujung in Karangasem, Bali Dewa Agus Yuda Ariawan, I Wayan Ardika, Made Antara and Made Suradnya 12. Etap Sak Implementation in Sme in Tabanan Regency 147 Ni Nyoman Ayu Suryandari and Daniel Raditya Tandio 13. Rotavetorgear Box Cover Plate Dimensional Error 167 Analysis Using CMM Machine Sumit N. Karanjekar 14. The Roles of Entrepreneurial Marketing in Penetrating 175 the Export Market of Balinese Handicrafts Ni Luh Putu Agustini Karta, Ida Ketut Kusumawijaya, I Nengahdasi Astawa and I Gst Agung Sinta Diarini 15. The Role of Local Culinary Entrepreneurs in Tourism 190 Development in Bali Ni Komang Nariani 16. Analysis of Income Tax Incentive for Micro, Small and 205 Medium Enterprises (MSMES) After the Issue of Government Regulation no. 23 of 2018 Made Laksmi Sena Hartini 17. Learn to Earn: Assessing Economic Impact of Community 220 Based Tourism in Gili Trawangan, Indonesia Putu Diah Sastri Pitanatri 18. Adolescent Behaviour a Review Under Freudian Concept 237 Sataprasuna Gayen and Tuhin Kumar Samanta 19. Textbook Development Based on Role Playing in Job 252 Training Institution on Hospitality Ni Nyoman Nidya Trianingrum, Edy Moeldjadi and Sulistyoadi Jokosaharjo 20. The Protection of the Rights of the Elderly an Overview 271 on Social Security System in India Cherukuri Sreenivasa Rao ISSN : 2277 – 7881 Dr. K. VICTOR BABU Impact Factor :5.818 (2018) M.A.,M.A.,M.Phil.,Ph.D.,PDF, (D.Lit) Index Copernicus Value: 5.16 Associate Professor, Institute of Education & Editor-in-Chief International Journal of Multidisciplinary Educational Research (IJMER) & Sucharitha: A Journal of Philosophy and Religion Mettu University, Metu, Ethiopia. Editorial…… It is heartening to note that our journal is able to sustain the enthusiasm and covering various facets of knowledge. It is our hope that IJMER would continue to live up to its fullest expectations savoring the thoughts of the intellectuals associated with its functioning .Our progress is steady and we are in a position now to receive evaluate and publish as many articles as we can. The response from the academicians and scholars is excellent and we are proud to acknowledge this stimulating aspect. The writers with their rich research experience in the academic fields are contributing excellently and making IJMER march to progress as envisaged. The interdisciplinary topics bring in a spirit of immense participation enabling us to understand the relations in the growing competitive world. Our endeavour will be to keep IJMER as a perfect tool in making all its participants to work to unity with their thoughts and action. The Editor thanks one and all for their input towards the growth of the Knowledge Based Society. All of us together are making continues efforts to make our predictions true in making IJMER, a Journal of Repute Dr.K.Victor Babu Editor-in-Chief SOCIAL SCIENCES, HUMANITIES, COMMERCE & MANAGEMENT, ENGINEERING & TECHNOLOGY, MEDICINE, SCIENCES, ART & DEVELOPMENT STUDIES, LAW www.ijmer.in INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY EDUCATIONAL RESEARCH ISSN : 2277-7881; IMPACT FACTOR – 5.818; IC VALUE:5.16; ISI VALUE:2.286 VOLUME 7, ISSUE 8(1), AUGUST 2018 THE ROLE OF INTERNAL CONTROL TO MINIMIZE THE FRAUD CAUSED BY ORGANIZATIONAL JUSTICE Ni Nyoman Sri Rahayu Trisna Dewi1 I Gusti Ayu Agung Sinta Diarini2 Ni Made Ernila Junipisa3 1,2,3 Triatma Mulya Institute of Economy Bali, Indonesia Abstract Many companies often encounter with accounting fraud. The fraud may be performed by either internal or external party. One’s motivations to commit fraud are varied; one of them is the sense of fairness. An individual who perceives being