scholarly journals Pengaruh Organizational Justice Dan Religiosity Terhadap Employee Fraud Dengan Dimediasi Whistleblowing Intention

Akuntabilitas ◽  
2020 ◽  
Vol 13 (2) ◽  
pp. 175-190
Author(s):  
Erine Saskia Anggraini ◽  
Reskino Reskino

This study aims to examine the influence of organizational justice and religiosity on employee fraud mediated by whistleblowing intention. This study uses primary data by distributing questionnaires to employees who work in Islamic banks in the DKI Jakarta area. Sampling was done using the purposive sampling method. This study used sample of 71 respondents. The data analysis method that used as Partial Least Square (PLS)-SEM with the help of data analysis tool SmartPLS 3.0. The results of this study indicate that religiosity shows significant effect on whistleblowing intentions. Organizational justice unable to contribute significantly to whistleblowing intention. Whistleblowing intention have a significant effect on employee fraud. Organizational justice and religiosity unable to contribute significantly to the employee fraud. Furthermore, religiosity significantly influence on employee fraud through whistleblowing intentions. Organizational justice unable to contribute significantly to employee fraud through whistleblowing intentions

2020 ◽  
Vol 11 (5) ◽  
pp. 469
Author(s):  
Waleerak Sittisom ◽  
Thammarak Srimarut

Creative agriculture is a vast and deep knowledge of a product from its preparation from raw material to the end consumer of the product. Hence creative agriculture deals with deep analysis, production process, and commercialization, of a product. The present study explored the relationship between food service quality, innovation in production, customers’ satisfaction, and local product promotion. Both the foodservice quality and innovation in production increase customer satisfaction and local product promotion. An increased level of customer satisfaction is also promising for the increment in local product promotion. A survey from 300 food engineers working with different food providing companies, were the respondents of the present study for the collection of primary data. Then, a statistical software, named Partial Least Square (PLS) was used for the finalization of the data analysis process. The results achieved from the data analysis were used for the accomplishment of the end results of the present study.


2021 ◽  
Vol 5 (2) ◽  
pp. 226-244
Author(s):  
Fajriah Salim ◽  
Suyudi Arif ◽  
Abrista Devi

This study aims to determine the effect of Islamic financial literacy, Islamic branding, and religiosity on student decisions in using Islamic banking services. The dependent variable in the study is student decisions, while the independent variables are Islamic financial literacy, Islamic branding, and religiosity. The data in this study were collected through questionnaires distributed to active FAI students class 2017-2018 who had transacted using Islamic banks. The research method used is quantitative. The population in this study are active students of FAI class 2017-2018 who have transacted using Islamic banks, with data collected totaling 100 respondents. The data analysis tool used in this study uses the Partial Least Square (PLS) approach. The results of this study indicate that there is a positive and significant influence of the Islamic financial literacy variable, Islamic branding on student decisions in using Islamic banking services, while the religiosity variable has a positive but not significant effect on student decisions in using Islamic banking services. Keywords: Using Islamic Banking Services, Islamic Financial Literacy, Islamic Branding, Religiosity, and Student Decisions


2020 ◽  
Vol 9 (3) ◽  
pp. 147-157
Author(s):  
Muttakin Ab ◽  
Zulfanetti Zulfanetti ◽  
Jaya Kusuma Edy

Tourism is the fastest growing foreign exchange earning subsector and the increase is almost happening in all regions, Merangin regency has a great potential in tourism. The purpose of this study is to analyze the characteristics of visitors or tourists, identify factors that affect the interest of tourists to visit again, and how important is the participation of the community around the tourism object. The data used in this study are primary data obtained from questionnaires and direct interviews with a sample of 35 people. The sampling method used is convenient random sampling. The data analysis tool used is quantitative with multiple liner analysis used Eviews 9 software. Merangin garden tourist characteristics in Merangin district are known that the average age of the visitors is 39. The sex of visitors or tourists is male, education is high school / equivalent, the number of dependents of visitors is 4 people where visitors live are Merangin and surrounding communities. The distance between visitors to the Merangin Garden attraction is 30 km on average.


IJAcc ◽  
2020 ◽  
Vol 1 (1) ◽  
pp. 60-77
Author(s):  
Rizka Mukhlisiah ◽  
Suhairi Suhairi ◽  
Nini Syofriyeni

This study to examine the effect on the ethical conduct by using the whistleblowing intention retaliation as moderating variable on the employees who work in the office BPKP West Sumatra Province and Inspectorate West Sumatra Province. The data used are primary data by using a questionnaire. The samples using the method of data collection is called purposive sampling, ie employees who work at BPKP West Sumatra Province and employees working in the Inspectorate of West Sumatra Province. The number of samples that can be used as many as 80 respondents. Data were analyzed using analysis techniques PLS (Partial Least Square) through software SmartPLS. The results showed that ethics can not affect the intention do whistleblowing employees BPKP West Sumatra Provincial and Inspectorate West Sumatra Provincial. Furthermore retaliation positive influence on the intention do whistleblowing employees BPKP West Sumatra Provincial and Inspectorate West Sumatra Provincial. The results also show that retaliation can not moderate the intentions of doing ethics whistleblowing employees BPKP West Sumatra and Inspectorate West Sumatra Provincial


KEUNIS ◽  
2021 ◽  
Vol 9 (1) ◽  
pp. 1
Author(s):  
Aris Sunindyo

<p>This study aims to examine the quality of teller service which consists of tangibles, reliability, responsiveness, assurance, and empathy of member satisfaction by saving at Baitul Maal Wat Tamwil (BMT) Polidana Semarang State Polytechnic. The data used are primary data in the form of questionnaires' distribution to BMT members. The data used are primary data which are distributed through questionnaires to BMT members. This study used 100 members of the BMT Polidana as a sample. The data analysis tool used multiple regression analysis with SPSS 21. The results showed that tangibles, reliability, responsiveness and assurance had a significant effect on member satisfaction in saving at BMT Polidana State Polytechnic Semarang while empathy (empathy) does not have a significant effect on member satisfaction in saving at BMT Polidana Semarang State Polytechnic</p>


2021 ◽  
Vol 19 (1) ◽  
pp. 147
Author(s):  
Hery Winoto Tj ◽  
Melitina Tecualu ◽  
Shierli Wijaya

The purpose of this study is to analyze whether the compensation and supervisor support variables mediated by job satisfaction affect employee retention at PT Pradu. The population in this study were 55 employees of the non-academic division. The sampling technique used in this study was total sampling, namely the sampling technique where the number was the same as the population. The type of data used in this study uses primary data which is done by distributing questionnaires directly to Pradu employees. The research data analysis technique used structural equation modeling (SEM) with the Smart PLS (Partial Least Square) version 3.2.7 program. The results of data analysis found that the R-square of the compensation and supervisor support variables in explaining the job satisfaction variable was 0.701 or about 70% and 30% was explained by other factors outside of this study. While the compensation variable, supervisor support, and job satisfaction in explaining the employee retention variable amounted to 0.325 or about 32.5% and 67.5% was explained by other factors outside of this study. A total of 5 hypotheses were accepted and 2 hypotheses were rejected after testing with the limit of t-statistics> t-table 1.96 and P-Value ​


2021 ◽  
Vol 4 (1) ◽  
Author(s):  
Galih Fajar Muttaqin ◽  
Asih Machfodzhoh ◽  
Nabilla Audrey Frishilla

This study aims to examine the effect of Empathetic Leadership on Job Performance with Job Innovation as an Intervening variable. This research is a type of quantitative research, data is collected using primary data and questionnaires to obtain information from respondents, namely middle managers who work in manufacturing companies in the provinces of DKI Jakarta, Banten and Answerarat. The analytical method used is Structural Equation Modeling (SEM) with Partial Least Square (PLS) Path Modeling with the SmartPLS 2.0 analysis tool. The result of this research is that Empathetic leadership has an effect on Job Innovation and Job Performance. Empathetic leadership affects Job Performance through Job Innovation.


Author(s):  
Christine Jois Karubaba ◽  
Erlina . ◽  
Yeni Absah

This study aimed to determine the effect of council knowledge on budgets, accountability, and transparency on the performance of DPRD members in the DPRD Nabire and Dogiyai Regencies. Besides, this study also examines regional financial supervision as a moderating variable in the research model. The design of this research is survey research. The research data required is primary data in the form of the respondent's (subject) perception. Collecting data using direct surveys and the instrument used is a questionnaire. This study's data analysis technique was PLS (Partial Least Square), which carry out using the SmartPLS software. The results of this study indicate that partially the council's knowledge of the budget, accountability, and transparency has a positive and significant effect on DPRD members' performance. Meanwhile, other results indicate that regional financial supervision cannot moderate the effect of council knowledge on budgets, accountability, and transparency on DPRD members' performance.


2014 ◽  
Vol 3 (1) ◽  
Author(s):  
Amir Faesol

Amir FaesolPT. Gawih Jaya - WismilakE-mail: [email protected] research aimed to analyse (1) the consumer attitudes to discounts and gifts,(2) whether consumerattitudes to discounts and gifts have effectiveness in influencing purchase intention, (3) whetherpurchase intentions influence on purchase decisions, (4) differences in attitudes effectiveness ofdirect influence attitudes towards buying decision (5) the direct influence of attitudes on purchasedecisions through intention. The samples were 152 respondents and selected by using purposivesampling technique. The data was collected by distributing questionnaires to consumers Lezat Magicseasoning. The primary data were consists of discount gift attitudes, purchase intentions and purchasedecisions. Partial Least Square was used as an analysis tool to answer the research objectives.The results showed that consumers preferred to have promotional gifts and they compared it withdiscounts. The discounts and gifts significantly influenced to purchase intention. Furthermore, purchaseintentions significantly influenced to purchase decisions. Moreover, it showed that the moreeffective influence of attitudes to discounts and gifts to purchase decision through intention thanwithout intention. It meant there was differences influential between attitude to discount and gifts tobuying decision with and without intention.Keywords: Attitudes to discounts and gifts, purchase intention and the purchase decision


2021 ◽  
Vol 3 (1) ◽  
pp. 29-40
Author(s):  
Dein S Marandof ◽  
Anthonius H. C. Wijaya ◽  
Cornelia D. Matani

This study aims to analyze the factors that affect the compliance of taxpayers paying hotel tax,restaurant tax, and entertainment tax in Jayapura City. This study uses primary data obtained by disseminating questionnaires online due to the COVID-19outbreak in Indonesia and globally to 100 respondents. The data analysis method used is bystructure equation model (SEM) approach with Partial Least Square (PLS) method. The samplingmethod used is Convenience Sampling which is a sample technique based on the availability ofelements and the ease of obtaining them. Samples are taken or selected because they are in the rightplace and time. The result of this study is awareness of paying taxes, knowledge and understanding of taxation, taxperception affects taxpayer compliance.


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