scholarly journals Analyzing Fraud Diamond for Detecting Fraud Committed with Religiosity as Intervening Variable: Study in Manufacturing Company’s Managers in East Java

2020 ◽  
Vol 10 (1) ◽  
pp. 69-82
Author(s):  
I Made Laut Mertha Jaya ◽  
Mar'a Elthaf Ilahiyah
Keyword(s):  
Data Analysis ◽  
Path Analysis ◽  
Descriptive Analysis ◽  
Manufacturing Companies ◽  
Analysis Techniques ◽  
The Relationship ◽  
Intervening Variables

This research was conducted to find out the reasons why a manager commits fraud. Diamond fraud model was used in this research. Religiosity variables are used as intervening variables to determine the effect of religiosity in intervening fraudulent actions among managers of manufacturing companies in East JavaThe data analysis techniques used in this study were descriptive analysis and path analysis. The results of the analysis test in this study resulted in several conclusions, namely the Fraud diamond factor proved to have a significant effect on fraud (Fraud) committed by managers of manufacturing companies in East Java. Meanwhile, Fraud diamond (Incentive) factors proved to have no significant effect on fraud (Fraud) committed by managers of manufacturing companies in East Java. In addition, Religiosity was also not able to interfere strongly with the relationship between Fraud diamond on fraud (Fraud) committed by managers of manufacturing companies in East Java. In conclusion, this result of this research proves that the level of religiosity of a manager is not necessarily able to suppress fraud that is committed in the company.

scholarly journals The Effect of Leadership and Work Environment on Work Satisfaction with Motivation as Intervening Variables In PT CIPTA TPI (MNCTV)

2021 ◽  
Vol 04 (10) ◽  
Author(s):  
Zainal Abidin ◽  
Keyword(s):  
Job Satisfaction ◽  
Data Analysis ◽  
Path Analysis ◽  
Work Environment ◽  
Random Sampling ◽  
Descriptive Analysis ◽  
Work Satisfaction ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Intervening Variables

This study aims to: 1) analyze the influence of leadership and work environment on motivation 2) analyze the influence of leadership and work environment on job satisfaction, 3) analyze the influence of motivation on job satisfaction, 4) analyze the influence of leadership and work environment on job satisfaction through motivation. The research was conducted at PT CIPTA TPI (MNCTV) with a sample of 92 employees. The sampling technique used simple random sampling technique. Methods of data analysis using descriptive analysis and path analysis. The results show that: 1) there is an influence of leadership and work environment on motivation, 2) there is an influence of leadership and work environment on job satisfaction, 3) there is an effect of motivation on job satisfaction, 4) motivation does not play a role in improving leadership and work environment on job satisfaction at PT CIPTA TPI (MNCTV).

scholarly journals Program Praktik Pengalaman Lapangan dan Hubungannya dengan Kompetensi Mahasiswa Prodi Manajemen Pendidikan Islam FTIK UIN Alauddin Makassar

2019 ◽  
Vol 4 (1) ◽  
pp. 35-48
Author(s):  
Ali Nahruddin Tanal ◽  
Muhammad Yahya ◽  
Kamsinah Kamsinah
Keyword(s):  
Data Analysis ◽  
Quantitative Methods ◽  
Descriptive Analysis ◽  
Field Research ◽  
Management Program ◽  
Educational Management ◽  
Quantitative Descriptive Analysis ◽  
Analysis Techniques ◽  
Quantitative Descriptive ◽  
The Relationship

This study aims to determine the internship program called PPL implemented by student of Islamic Educational Management Program at UIN Alauddin Makassar, and the relationship between the internship program and the competencies of students involved. This research is classified as field research using quantitative methods. Data were collected using a questionnaire, and analyzed using quantitative descriptive analysis techniques. The product-moment formula is used to test the relationship between the two variables. The results of the data analysis show that the relationship between the intership program and student competency is in a low category, or there is no relationship between the two. Therefore, it was concluded that the field experience program was not relevant to be applied for student of Islamic Educational Management Program who were not in accordance with the competencies of the students.

scholarly journals Pengaruh Dana Pihak Ketiga, Fee Based Income, Non Performing Financing, Financing to Deposit Ratio, Overhead Cost, terhadap Pembiayaan pada PT Bank Syariah Bukopin dengan Total Aset sebagai variabel Intervening

2018 ◽  
Vol 1 (1) ◽  
pp. 245
Author(s):  
Ami Nullah Marlis Tanjung
Keyword(s):  
Data Collection ◽  
Path Analysis ◽  
Analytical Method ◽  
Descriptive Analysis ◽  
Financial Statements ◽  
Third Party ◽  
Total Asset ◽  
Overhead Cost ◽  
The Relationship ◽  
Intervening Variables

<p><em>This research aims to determine and analyze the relationship among Total Assets on Financing, Third Party Funds on Financing and Total Assets, Non Performing Financing on Financing and Total Assets, Fee Based Income on Total Assets, Financing of Deposit Ratio on Financing, and Overhead Costs on Financing at PT Bank Syariah Bukopin for the 2010 - June 2018 research year.The technique of data collection in this study usedtime seriessecondary dataon the quarterly published financial statements of PT Bank Syariah Bukopin. The analytical method used Descriptive Analysis and Classical Assumption Test as well as Analysis path helped by LISREL Software version 8.8. Based on the results of the research conducted on alpha 5%, the researcher concluded that the results of calculating diagram of LISREL path analysis showed that the variables of Third Party Funds that had an effect on intervening variables were Total Asset, but Fee Based Income and Non Performing Financing took no effect on Total Assets. Then Third Community Funds and Financing of Deposit Ratio had a significant effect on Financing. However, Total Assets, Non Performing Financing, Overhead Costs had no effect on Financing at PT Bank Syariah Bukopin in the year of research.</em></p>

HUBUNGAN GAYA BELAJAR SISWA TERHADAP ASPEK PENGETAHUAN SISWA PADA MATA PELAJARAN SISTEM KOMPUTER DI SMK IT RAHMATAN KARIMAH BENGKULU TENGAH

2020 ◽  
Vol 1 (01) ◽  
pp. 13-20
Author(s):  
Dian Saputra
Keyword(s):  
Learning Styles ◽  
Computer System ◽  
Learning Style ◽  
Descriptive Analysis ◽  
Visual Learning ◽  
Auditory Learning ◽  
Analysis Techniques ◽  
Post Test ◽  
The Subject ◽  
The Relationship

This study aims to find out the relationship between learning style and students’ knowledge aspect on Computer System Subject at SMK IT Rahmatan Karimah of  Central Bengkulu, the type of research is quantitative and the subject of research is grade X in SMK IT Rahmatan Karimah of  Central Bengkulu. Data collection techniques using observation, Questionnaire and documentation. Data analysis techniques used were Descriptive Analysis, and inferential Statistical Analysis. The results of visual learning style post-test were 11 people with a mean of 76.36, an auditory learning style of 8 people at a mean of 62.14, a kinesthetic learning style of 3 people at a mean of 50.33, apart from that (r x y = 2.35) and the magnitude of r is reflected in the table (r table = 0.4132). Then rxy > r table ie = 2.35> 0.4132. In other words, Ho is rejected and Ha is accepted. It has a significant relationship between the learning styles of students and students’ knowledge aspect on Computer System Subject of grade X TKJ in SMK IT Rahmatan Karimah of  Central Bengkulu

PENGARUH KEPEMIMPINAN DAN MOTVASI KERJA TERHADAP KUALITAS PELAYANAN PUBLIK (STUDI KASUS PADA KANTOR KEMENTERIAN AGAMA SUNGAI PENUH )

2020 ◽  
Author(s):  
Pahrizal
Keyword(s):  
Data Analysis ◽  
Service Quality ◽  
Public Service ◽  
Random Sampling ◽  
Secondary Data ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Primary Data ◽  
Analysis Techniques ◽  
Intervening Variables

The research is proposed to test the influence of Leadership and Motivation Work on Public Service Quality. The population in this study was the Kantor Kementerian Agama Sungai Penuh who had received the last 1 year service at the Kantor Kementerian Agama Sungai Penuh, amounting to 260 people. Furthermore, by using the Slovin formula, a sample size of 158 people was chosen with a sampling technique based on Simple Random Sampling. This study uses primary data and secondary data. Data analysis techniques used are path analysis and hypothesis testing using t test with data analysis using SPSS version 20. The results of the study based on showing that partially the Leadership and motivation work have a positive and significant effect on Public Service Quality. The results also show that motivation work variables act as intervening variables between Leadership and Public Service Quality.

Pengaruh Program E-Samsat terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Dengan Kepuasan Kualitas Pelayanan Sebagai Variabel Intervening (Studi Kasus Samsat Daerah Istimewa Yogyakarta)

2020 ◽  
Vol 15 (2) ◽  
Author(s):  
Dewi Kusuma Wardani
Keyword(s):  
Data Analysis ◽  
Service Quality ◽  
Path Analysis ◽  
Sampling Method ◽  
Motor Vehicle ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Analysis Techniques ◽  
Positive Effect ◽  
Special Region

The purpose of this research is to know, the influence of e-samsat program to the satisfaction of service quality, the influence of the satisfaction of service quality to the compliance of motor vehicle taxpayer, the influence of e-samsat program to the compliance of the motor vehicle taxpayers, and to know the effect of e-samsat program on compulsory compliance motor vehicle tax through satisfaction of service quality as intervening variable in Special Region of Yogyakarta. We use primary data. The sample of research is 75 taxpayers but the sample that can be processed only 74.The sampling method used is purposive sampling. Data analysis techniques used path analysis, t test, F test, and R2 test. Based on result of research by using path analysis that, e-samsat program have a significant positive effect to service quality satisfaction, service quality satisfaction has a significant positive effect to vehicle taxpayer compliance, e-samsat program has a significant positive effect on vehicle taxpayer compliance and program e-samsat has a significant positive effect on the compliance of motor vehicle taxpayers through the satisfaction of service quality.Keywords: e-samsat program, service quality satisfaction, and taxpayer compliance

scholarly journals HUBUNGAN RELIGIUSITAS TERHADAP AGRESIVITAS REMAJA DI MADRASAH ALIYAH ASSALAAM TEMANGGUNG

2017 ◽  
Vol 3 (1) ◽  
pp. 43
Author(s):  
Abdul Ghofur ◽  
Siti Hafsah Budi Argiati
Keyword(s):  
Data Analysis ◽  
Significant Relationship ◽  
Correlation Coefficients ◽  
Negative Coefficient ◽  
Pearson Product Moment Correlation ◽  
Significance Level ◽  
Analysis Techniques ◽  
Aggression Level ◽  
The Relationship ◽  
Scale Data

ABSTRACTThe aim of this study was finding the relationship between religiosity and adolescent aggressiveness at Madrasah Aliyah Assalaam Temanggung. The instruments are the religiosity scale and aggressiveness scale. Data was collected from 100 adolescence subjects ages 16-18 years, sitting in class X and XI MA Assalaam. Data analysis techniques used Pearson Product Moment Correlation (2-tailed). The result showed that the correlation coefficients obtained for (r) = -0.468 with a significance level of 0.000 (p <0.01). The conclusion, there is a negative significant relationship between religiosity to adolescent aggressiveness. The negative coefficient showed correlation to the both variables was negative. This means that increasing religious level can make decreasing aggression level, and converse, decreasing religious level can make increasing aggression level. Thus, the hypothesis in this study is acceptable. Keywords: religiosity, aggressiveness, adolescence

scholarly journals Pengaruh Profitabilitas, Ukuran Perusahaan, Dan Good Corporate Governance Terhadap Pengungkapan Corporate Sosial Responsibilty Dan Dampaknya Terhadap Abnormal Return Pada Perusahaan LQ45

2021 ◽  
Vol 22 (1) ◽  
Author(s):  
Putri Frisca Kuncorowati ◽  
Muhammad Miqdad ◽  
Ahmad Roziq
Keyword(s):  
Corporate Governance ◽  
Data Analysis ◽  
Path Analysis ◽  
Abnormal Return ◽  
Abnormal Returns ◽  
Company Size ◽  
Analysis Study ◽  
Good Corporate Governance ◽  
Csr Disclosure ◽  
The Relationship

This study examines the effect of Profitability, Company Size, GCG on CSR disclosure and its impact on abnormal returns. The purpose of this study was to analyze the effect of Profitability, Company Size, GCG on abnormal returns and the indirect effect on CSR disclosure. The sample in this study was the LQ-45 company listed on the IDX in 2020. Data analysis used Path Analysis. The results of the path analysis study have directly shown that profitability, company size, GCG has a significant effect on CSRD with sig results less than 0.05. Meanwhile, the results of research using path analysis indirectly show that CSR disclosure is not able to strengthen the relationship between profitability, company size, GCG on abnormal returns.

scholarly journals EMPLOYEE PERFORMANCE AFFECTED BY HUMAN INTELLIGENCE AND MEDIATED BY COMPETENCY

TRIKONOMIKA ◽  
2021 ◽  
Vol 20 (2) ◽  
pp. 105-111
Author(s):  
Atty Tri Juniarti ◽  
Bayu Indra Setia ◽  
Irwanti Irwanti
Keyword(s):  
Emotional Intelligence ◽  
Data Analysis ◽  
Path Analysis ◽  
Employee Performance ◽  
Analysis Data ◽  
Spiritual Intelligence ◽  
Human Intelligence ◽  
Analysis Techniques ◽  
Low Performance

This research begins with the discovery of problems in employee performance. The problem in this study is the low performance of employees, which is indicated by low human intelligence and competence. This study aims to analyze how the influence of human intelligence on employee performance is mediated by competence. With a sample of 90 people, using path analysis data analysis techniques (Path Analysis), the results show that emotional intelligence has a positive and significant effect on competence by 32.95%. Also, emotional intelligence has a positive and significant effect on performance mediated by competence of 15.88%. Then, intellectual intelligence has a positive and significant effect on competence by 22.49%, while intellectual intelligence has a positive and significant effect on performance mediated by competence by 12.77%. Furthermore, spiritual intelligence has a positive and significant effect on competence by 7.31%, and spiritual intelligence has a positive and significant effect on performance mediated by competence by 2.62%. Then competence has a positive and significant effect on employee performance by 73.44%.

scholarly journals Kohesi dan Koherensi dalam Koran Bisnis Indonesia dengan Judul Kemenperin Jamin Serap Garam Rakyat

2018 ◽  
Vol 1 (1) ◽  
pp. 138-153
Author(s):  
Goziyah Goziyah ◽  
Harninda Rizka Insani
Keyword(s):  
Content Analysis ◽  
Data Analysis ◽  
Data Collection ◽  
Data Reduction ◽  
Research Method ◽  
Data Interpretation ◽  
Qualitative Approach ◽  
Analysis Techniques ◽  
Relationship Of ◽  
The Relationship

The objective of this research was to provide an understanding of cohesion and coherence in the newspaper Bisnis Indonesia with title Kemenperin Jamin Serap Garam Rakyat. The research method used is the method of content analysis with a qualitative approach. Data collection techniques using documentation techniques. Data analysis techniques begin with data reduction, data tabulation, data classification, data interpretation, and conclusions. The results show that in the news text in the newspaper Bisnis Indonesia there is a more dominant cohesion found pronouns, ellipsis, and conjunctions or hyphens. Then, the coherence that is found is the relationship of contradictions, general specific relationships, comparison relationships, causal relationships, review relationships, and referral relationships. Keywords: cohesion, coherence, newspapers

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