scholarly journals INVESTMENT RETURNS ANALYSIS OF EDUCATION IN EAST JAVA

2021 ◽  
Vol 6 (2) ◽  
pp. 235
Author(s):  
Dwi Novi Indayanti ◽  
Lilik Sugiharti
Keyword(s):  
Rural Areas ◽  
Capital Investment ◽  
Least Square ◽  
University Education ◽  
Return To Education ◽  
Level Of Education ◽  
Ordinary Least Square ◽  
Section Data ◽  
Return To Schooling ◽  
Investment Returns

Education is one of the tools in human capital investment because it is considered important in producing an adequate return to schooling. At the East Java Province in 2015 and 2018 the highest education was marked by a difference in the number of each level of education, especially at the tertiary level, which was still relatively low. So, that will be affect return to schooling received by the workforce. This research uses cross section data sourced from SAKERNAS data in 2015 and 2018, with Ordinary Least Square (OLS). The results of OLS in 2015 and 2018 shown if the level of education, age, worked training, worked experience, sex, and location have a significant effect on income. The results of the OLS regression are then used to calculated return to education based on education level, sex, and location. The results shown if the education achieved produce a rate of return that is always increasing at every level of education while return to schooling based on gender is a difference in junior and university education, in rural areas return to schooling at the primary school is higher than in the urban area.Keywords: Gender, Education, Return To Education, LocationJEL: J24, I21

URGENSI AUDIT JUDGEMENT PADA POST CLEARANCE AUDIT

2020 ◽  
Vol 4 (1) ◽  
Author(s):  
Masruri Muchtar ◽  
Prasetya Utama
Keyword(s):  
Self Efficacy ◽  
Least Square ◽  
Coefficient Of Determination ◽  
Experience Level ◽  
Level Of Education ◽  
Future Studies ◽  
Ordinary Least Square ◽  
Audit Judgment ◽  
Depth Interview ◽  
Study Results

ABSTRACT:The auditor should have eminence audit judgment to support their assignment This research aims to provide empirical evidence that self-efficacy, experience, level of education, and skepticism have an impact on audit judgment. The population are auditors who had carried out post-clearance audit assignments. This research uses a quantitative approach by testing the theories and hypotheses that have been prepared. Ordinary least square (OLS) linear regression as an analytical model is used in this study. Results show that experience and education level have no impact on audit judgment, whereas self-efficacy and skepticism have a positive and significant impact on audit judgment. Efforts to improve self-efficacy and auditor skepticism are urgently needed. The coefficient of determination describes the variation of variables of self-efficacy, experience, level of education, and skepticism able to explain the variation of audit judgment variables by 51%. The remaining 49% is explained by other variables not involved in this study. Future studies may enhance with other variables and employ in-depth interview methods.Keywords: audit judgment, experience, level of education, post-clearance audit, self-efficacy, skepticism, post-clearance audit ABSTRAK:Auditor seyogyanya memiliki kemampuan audit judgment yang berkualitas guna mendukung penugasannya. Tujuan penelitian adalah memberikan bukti empiris bahwa efikasi diri, pengalaman, tingkat pendidikan, dan skeptisisme memiliki pengaruh terhadap audit judgement. Populasi dalam penelitian ini adalah auditor Direktorat Jenderal Bea dan Cukai (DJBC) yang pernah melakukan post clearance audit. Ini merupakan pendekatan kuantitatif yang menguji teori serta hipotesis yang telah disusun. Riset ini menggunakan regresi linear ordinary least square (OLS) sebagai model analisis. Hasil studi memperlihatkan pengalaman dan tingkat pendidikan tidak berpengaruh pada audit judgement, namun efikasi diri dan skeptisisme berpengaruh signifikan pada audit judgement. Implikasinya DJBC perlu memberikan perhatian khusus terhadap berbagai upaya dalam peningkatan efikasi diri dan skeptisisme auditor. Tulisan ini adalah pengembangan beberapa penelitian sebelumnya namun dalam konteks pengujian untuk jenis audit ketaatan. Nilai koefisien determinasi menggambarkan variasi variabel efikasi diri, pengalaman, tingkat pendidikan, dan skeptisisme dapat menjelaskan variasi variabel audit judgement sebesar 51%. Sisanya sebesar 49% dijelaskan oleh variabel lainnya yang tidak diujikan dalam tulisan ini. Dengan adanya keterbatasan waktu pada penelitian ini diharapkan mendorong penelitian berikutnya untuk dapat menyertakan beberapa variabel lain yang relevan dan melengkapinya dengan metode in-depth interview.Kata Kunci: bea dan cukai, efikasi diri, pengalaman, skeptisisme, tingkat pendidikan

scholarly journals Fraud Pentagon Model for Detecting Fraudulent Financial Reporting in Banking Sector

2020 ◽  
Vol 8 (6) ◽  
pp. 2832-2838
Keyword(s):  
Financial Reporting ◽  
Banking Sector ◽  
Influencing Factor ◽  
Secondary Data ◽  
Least Square ◽  
Fraudulent Financial Reporting ◽  
Ordinary Least Square ◽  
Independent Variables ◽  
Section Data ◽  
Recent Trends

Many discussions and opinions of experts who produce endangement or tools to detect the possibility of fraud in reporting financial performance. One of the most recent trends is the Pentagon fraud approach. Pentagon is a form that has five sides, there are five categories of causes of fraud in pentagon fraud, namely: pressure, opportunity, rationalization, competence and arrogance. Our research takes samples from banks, because the sector is the most common case of fraud. We made this quantitative secondary data-based research to have written evidence for reference in banking sectors. We use cross section data from 2016 year ends up to 2018. We own 35 samples from three years period, the total of 105 samples. We use ordinary least square using nine independent variables and one dependent variable. After conducting this research, we found that opportunity is the most influencing factor for company in banking sector to do fraud. While the others factor has no significant effect.

scholarly journals ANALYSIS OF MONETARY FACTORS ON THE INCOME OF COASTAL FISHERMAN’S IN THE COVID-19 WEST ACEH REGENCY

2021 ◽  
Vol 2 (3) ◽  
pp. 37-50
Author(s):  
Leli Putri Ansari ◽  
Ivon Jalil ◽  
Yasrizal Yasrizal
Keyword(s):  
Quantitative Research ◽  
Price Index ◽  
Consumer Price Index ◽  
Least Square ◽  
Operational Cost ◽  
Cross Section Data ◽  
Price Inflation ◽  
Ordinary Least Square ◽  
Section Data ◽  
Aceh Province

This research aimed to analyze fisherman’s income according to monetary factors during covid-19 pandemic in coastal areas of West Aceh Regency in Aceh Province, Indonesia. This research applied cross-section data over 2021 by utilizing descriptive quantitative research and OLS model analysis (Ordinary Least Square). Research revealed monetary factors in term of the inflation of groceries price had negative influenced to the fisherman income at West Aceh Regency, mean while the variable of diesel price had positive influenced to fisherman income. During covid-19 pandemic, there was the increasing of groceries price (inflation) at 1,06 times or the consumer price index (CPI) of groceries price at 106 percent but the price of diesel was still same as before covid-19 pandemic because fisherman used subsidized fuel at Rp 5.150/liter. However, the quota of subsidized diesel did not fulfill the fisherman needs so that they must buy non subsidized diesel. It was impacted on the fishing operational cost which was bigger than fisherman income. Moreover, during covid-19 pandemic the average of fisherman income decrease at IDR 1.500.000-IDR 3.000.000 each trip compared with before covid-19 pandemic at IDR 5.000.000- IDR 7.000.000 each trip. It was caused by low fish price which was caused by the decreasing of fish demand.

scholarly journals ANALISIS DETERMINASI PERTUMBUHAN EKONOMI PROVINSI JAMBI

2018 ◽  
Vol 2 (1) ◽  
pp. 1
Author(s):  
Ali Fahmi
Keyword(s):  
Economic Growth ◽  
Government Spending ◽  
Capital Investment ◽  
Time Series Data ◽  
Negative Impact ◽  
Positive Impact ◽  
Least Square ◽  
Series Data ◽  
Ordinary Least Square ◽  
Investment Capital

This research aims to analyze the effect of government spending, investment of foreign capital investment, capital investment In Land and labor against growth of Jambi province during the 2004-2015. This research using Time Series data with regression analysis "Ordinary Least Square (OLS) wear EViews 8.  The findings from this research indicate that Labor become the most variable gives a positive impact against the next economic growth, government spending and investment, while investing PMDN PMA gives negative impact on The Economic Growth Of The Province Of Jambi. PMA investment posit no impact and no signikan against economic growth this is not prevalent, but it is possible the investment PMA in Jambi province is relatively small and still no impact in the absorption of the local Workforce. Menyikapai is an effort to boost the Economic growth of the Province of Jambi then needed a special business development policies should be directed at the activities that are labor-intensive to absorb labor as much as possible. Keywords: economic growth, government spending, PMA, the PMDN, and labor.

scholarly journals Small Credit for Big Opportunities: A Case of BRAC’s Agribusiness Program in Bangladesh

2015 ◽  
Vol 8 (1) ◽  
pp. 7
Author(s):  
Shaiara Husain ◽  
Kazi Tanvir Mahmud ◽  
Md. Taufiqul Islam ◽  
Md. Abdullah Shihab
Keyword(s):  
Rural Areas ◽  
Household Income ◽  
Operating Cost ◽  
Least Square ◽  
Primary Data ◽  
Key Factors ◽  
Ordinary Least Square ◽  
Prime Objective ◽  
The Impact ◽  
And Training

BRAC provides microcredit to the landless and marginal borrowers to accelerate agribusiness activities in the rural areas. The prime objective of the study was to evaluate the impact of microcredit program on household income of the female borrowers of BRAC. Survey was conducted in the Gazipur district of Bangladesh. Primary data were collected from 417 borrowers who were engaged in agribusiness. Ordinary Least Square (OLS) technique was used to assess the impact of credit on household income. The study shows that the amount of microcredit received by the borrowers made a significant contribution in enhancing their household income. Besides credit, value of agricultural assets, compulsory saving, number of agribusiness pursued by household and training appeared as the key factors in determining income. The study also shows that non-institutional loan and operating cost of agribusiness adversely influenced the household income.

scholarly journals Pengaruh Perekonomian Keluarga terhadap Penggunaan BPJS Kesehatan Desa Cileles Jatinangor

2019 ◽  
Vol 3 (2) ◽  
pp. 81
Author(s):  
Anisa Nurfiani ◽  
Estro Dariatno Sihaloho
Keyword(s):  
Negative Correlation ◽  
Family Income ◽  
Least Square ◽  
Positive Correlation ◽  
Ordinary Least Square ◽  
Section Data ◽  
The Past ◽  
Family Economy ◽  
The Family ◽  
The Cost

This study aims to determine whether or not there is a family economic relationship to the use of Cileles Jatinangor Village Health BPJS. Factors that are influenced by the family economy include, the average family income per month, number of family dependents, monthly BPJS Health installments, how often each family goes to health facilities in the past month, and how many times the use of BPJS Health by each family in the past month. The study was conducted by direct observation of each family in Cileles Jatinangor Village. This study took data as much as 60 samples of the family of Cileles Jatinangor Village. In this study the type of data used is Cross Section Data, meaning that the data obtained is data that is obtained only in one time and has many objects or samples. The data obtained will be processed using stata14 which is quantitative data and followed by simple regression using the OLS (Ordinary Least Square) approach. The results and discussion show that the variables have a negative correlation, the number of dependents has a negative correlation, the cost of BPJS has a positive correlation, the check up has a positive correlation, the use of BPJS has a positive correlation, and all variables are significant at the level of 10%.

FAKTOR-FAKTOR YANG MEMPENGARUHI EFEKTIVITAS DANA DESA

2018 ◽  
Vol 9 (1) ◽  
pp. 55-66
Author(s):  
Chenny Seftarita ◽  
Fakhruddin Fakhruddin ◽  
Litbang Bappeda
Keyword(s):  
Cross Section ◽  
Random Sampling ◽  
Economic Benefits ◽  
Least Square ◽  
Capital Adequacy ◽  
Cross Section Data ◽  
Ordinary Least Square ◽  
Section Data ◽  
Net Interest Margin ◽  
Capital Adequacy Ratio

Penelitian ini bertujuan mengetahui faktor-faktor yang memengaruhi efektivitas dana desa. Data dalam penelitian ini merupakan data cross section (data satu waktu) tahun 2017. Penelitian ini menggunakan data primer dan sekunder dengan metode pengambilan sampelnya dengan area sampling dan stratified random sampling. Peralatan analisis yang digunakan adalah ordinary least square. Berdasarkan hasil penelitian yang dilakukan, pertama persepsi aparat gampong menunjukkan badan usaha milik desa dan manfaat ekonomi lainnya, manfaat dana desa, sisa lebih perhitungan anggaran dan strategi berpengaruh positif dan signifikan terhadap efektivitas dana desa sedangkan tata kelola tidak memiliki pengaruh terhadap efektivitas dana desa. Kedua, persepsi masyarakat menunjukkan badan usaha milik desa dan manfaat ekonomi lainnya, manfaat dana desa, sisa lebih perhitungan anggaran dan strategi tidak berpengaruh terhadap efektivitas dana desa sedangkan tata kelola memiliki pengaruh dan signifikan terhadap efektivitas dana desa.AbstractThis study aims to determine the factors that influence the effectiveness of village funds. The data in this study are cross section data (one time data) in 2017. This study uses primary and secondary data with the sampling method with the sampling area and stratified random sampling. The analytical tool used is ordinary least square. Based on the results of the research conducted, the first perception of village officials showed village-owned enterprises and other economic benefits, benefits of village funds, the remaining more budget and strategy calculations had a positive and significant effect on the effectiveness of village funds while governance had no influence on the effectiveness of village funds. Second, community perceptions show village-owned enterprises and other economic benefits, benefits of village funds, the remaining more budget calculations and strategies have no effect on the effectiveness of village funds while governance has an influence and significance on the effectiveness of village funds. Keywords: capital adequacy ratio, net interest margin, profitabilityKey words: capital adequacy ratio, net interest margin, profitability.

scholarly journals Dampak Pendidikan Terhadap Produktivitas dan Upah: Bukti Empiris Pasar Monopsoni di Industri Manufaktur Indonesia

2019 ◽  
Vol 12 (2) ◽  
pp. 50
Author(s):  
Nurachma Indrati Sukirno ◽  
Arie Damayanti
Keyword(s):  
Human Capital ◽  
Cross Section ◽  
Least Square ◽  
Cross Section Data ◽  
Pay Gap ◽  
Ordinary Least Square ◽  
Section Data ◽  
Rent Sharing

Teori Human Capital mengatakan bahwa tenaga kerja yang berpendidikan lebih tinggi akan mendapatkan upah yang lebih besar karena mereka memiliki produktivitas yang lebih tinggi. Namun bukti empiris menunjukkan peningkatan produktivitas tidak selalu diikuti oleh peningkatan upah. Hal tersebut menggambarkan adanya degree of monopsony yang dimiliki perusahaan kepada tenaga kerjanya. Penelitian ini meneliti adanya degree of monopsony yang berbeda antar sektor dengan cara melihat hubungan antara komposisi tenaga kerja berdasarkan level pendidikan terhadap productivity-pay gap/rent sharing yang didapatkan oleh industri manufaktur Indonesia pada kurun waktu 1996 dan 2006. Pengukuran rent sharing yaitu selisih antara produktivitas tenaga kerja dengan rata-rata pengeluaran upah tenaga kerja yang dibayarkan oleh perusahaan. Penelitian ini menggunakan pooled cross section data yang dikontrol dengan dummy tahun, dan diestimasi menggunakan metode Ordinary Least Square (OLS). Hasilnya menunjukkan bahwa sebagian sektor industri manufaktur memiliki degree of monopsony terhadap tenaga kerja yang berpendidikan menengah dan tinggi, ditunjukkan dengan rent sharing positif yang didapatkan perusahaan jika menggantikan tenaga kerja yang berpendidikan rendah dengan tenaga kerja yang berpendidikan menengah dan tinggi. Semakin tinggi level teknologi produksi suatu sektor maka semakin besar degree of monopsony sektor tersebut terhadap tenaga kerja yang berpendidikan tinggi. 

scholarly journals Impact of socio-economic and water access conditions on life satisfaction of rural farmers in Faisalabad district of Pakistan

Water Policy ◽  
2020 ◽  
Vol 22 (4) ◽  
pp. 686-701
Author(s):  
Abdul Majeed Nadeem ◽  
Muhammad Zahid Rafique ◽  
Khuda Bakhsh ◽  
Muhammad Sohail Amjad Makhdum ◽  
Shaoan Huang
Keyword(s):  
Life Satisfaction ◽  
Water Supply ◽  
Rural Areas ◽  
Well Being ◽  
Least Square ◽  
Future Research ◽  
Water Access ◽  
Economic Activities ◽  
Ordinary Least Square ◽  
Farming Community

Abstract The current study is designed to see the effects of water access on the well-being of the farming community in rural areas of Pakistan. The data were collected from 300 households of ten villages in rural Faisalabad, Pakistan where the population is facing serious water quality and access issues due to industrial pollution, lack of clean water supply system and limited access to fresh water for agricultural use. We employed ordinary least square and ordered probit methods to measure the association between water access variables and households’ well-being. We found that source and quality of drinking water, access to irrigation water, and percentage of crop water requirement fulfilled, and water expenses were statistically significant influencing the households’ well-being. The study concluded that water access conditions strongly influence the life satisfaction and water access conditions must be considered in future research. Acknowledging the contribution of village-level economic activities to economic growth, a strong policy is proposed to re-evaluate the existing rural water supply strategy to enhance the households’ well-being and enhance livelihood generation among neglected pro-poor farmers in rural areas of Pakistan.

scholarly journals Human Capital Investment and Employment Growth in Nigeria

2020 ◽  
Vol 16 (2) ◽  
pp. 81-88
Author(s):  
J. O. Saka
Keyword(s):  
Human Capital ◽  
Capital Investment ◽  
Employment Growth ◽  
Government Expenditure ◽  
Human Capital Investment ◽  
Least Square ◽  
Ordinary Least Square ◽  
Education And Health ◽  
Investment Opportunities ◽  
Lifetime Earnings

This paper mainly examines the link between human capital investment and employment growth in Nigeria for the period spanning 1980–2019 using timeseries data. The theoretical model is rooted in the simple theory of investment in human capital based on Ashton and Green (1996) relating to maximization of lifetime earnings and wealth. Diagnostic tests show that the ordinary least square (OLS) estimation technique is plausible. Results show that employment rate can positively induce government expenditure on education and health and secondary school enrollment.Creation of investment opportunities through basic infrastructural facilities – electricity, roads,etc. – is key to employment growth and human capital investment.

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