scholarly journals Pengaruh Aktivitas Pengendalian terhadap Risiko Penyalahgunaan Aset pada Bank Perkreditan Rakyat (BPR)

2020 ◽  
Vol 15 (1) ◽  
pp. 57-72
Author(s):  
Hera Khairunnisa ◽  
Sumardi ◽  
Bambang Tutuko ◽  
Christian Wiradendi Wolor

The purpose of this study was to analyze the effect of control activities on the risk of asset misappropriation in Rural Credit Banks (BPR). This study uses a survey method using some questionnaires. The questionnaires were distributed to 30 BPR employees in most Jabodetabek areas. The collected questionnaires were analyzed using multiple regression analysis. Control activity variables are adopted from the COSO internal control framework. Control activity variables are devided into three sub-variables. Asset misappropriation in this study uses indicators from the previous studies. Measurement of control activity variables and risk of asset misappropriation in this study using a likert scale, 1 means strongly disagree and 5 means strongly agree. The results of the study indicate that the development of internal control activities has an effect on the risk of asset misuse in BPR. While the variable development of technology-based control activities and the variable realization of control activities have no effect on the risk of misuse of assets in BPR.

2016 ◽  
Vol 12 (1) ◽  
pp. 26-38
Author(s):  
Benny Sigiro

This study aimed to investigate the linkages the responsiveness of the budget with public participation, budget transparency and commitment of policy makers in term of local budgeting process. Based on the survey method, data for this study obtained through questionnaires submitted to the respondents include of local governments elements, legislators and public element (citizen, community leaders, NGOs, community organization and other relevant organizations) in Sleman Regency. The data were analyzed to test the hypothesis by using multiple regression analysis. The results of this research showed that public participation, budget transparency and commitment of policy makers, simultaneously and partially has a positive and significant impact on the responsiveness of the budget. The results also confirm the implications and limitations which discussed in the end of the study.   Penelitian ini bertujuan untuk mengetahui keterkaitan respon dari anggaran dengan partisipasi masyarakat, transparansi anggaran dan komitmen dari pembuat kebijakan dalam hal proses penganggaran daerah. Berdasarkan metode survei, data untuk penelitian ini diperoleh melalui kuesioner yang diajukan kepada responden meliputi pemerintah daerah elemen, legislator dan elemen masyarakat (warga negara, tokoh masyarakat, LSM, organisasi masyarakat dan organisasi terkait lainnya) di Kabupaten Sleman. Data dianalisis untuk menguji hipotesis dengan menggunakan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa partisipasi publik, transparansi anggaran dan komitmen dari pembuat kebijakan, secara simultan dan parsial memiliki dampak positif dan signifikan terhadap respon dari anggaran. Hasil ini juga mengkonfirmasi implikasi dan keterbatasan yang dibahas dalam akhir penelitian.


2019 ◽  
Vol 8 (2S8) ◽  
pp. 1528-1531

This study is conducted to examine the rebooting of customer loyalty of Bata products through Guerrilla marketing that helps to sustain their customers. In this era of globalization all firms are facing competition. Bata Company is not an exception. Hence this study will reveal how for this guerilla marketing is effective to sustain in the market. Primary data collected through survey method. Questionnaire constructed and data was collected from customers in Chennai city. Multiple regression analysis tools are used that helps to predict the effect of independent variables on dependent variable. Multiple regression analysis determines the fit of the model and the relative contribution of each of the predictors to the total variance. The variation in loyalty of customers of Bata products through Guerilla marketing is explained by change in design, cost effectiveness, variety of products and offers to attract customers. Each independent variable explains the variance.


2018 ◽  
Vol 5 (01) ◽  
pp. 37-52
Author(s):  
Fitri Akbariah ◽  
Suratno Suratno

ABSTRACT This study analyses the effect between internal control system, instance accountancy system, and human resources competence toward financial statements quality in Banten Province Ministry Religious Affairs. The data were collected from questioners that had been answered by 95 respondents in Banten Province Ministry Religious Affairs. Data analyzing technique uses multiple regression analysis. The result finds internal control system, instance accountancy system, and human resources competence significantly effected toward financial statements quality in banten province ministry religious affairs. ABSTRAK Tujuan penelitian ini adalah untuk menganalisis pengaruh antara sistem pengendalian internal, sistem akuntansi instansi dan kompetensi sumber daya manusia terhadap kualitas laporan keuangan di Kementerian Agama Provinsi Banten. Data dalam penelitian diperoleh dengan menggunakan kuesioner yang diisi oleh 95 orang responden di Kementerian Agama Provinsi Banten. Teknis analisa data menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa sistem pengendalian internal, sistem akuntansi instansi dan kompetensi sumber daya manusia berpengaruh signifikan terhadap kualitas laporan keuangan di Kementerian Agama Provinsi Banten. JEL Classification: M40, J24


2018 ◽  
Vol 5 (01) ◽  
pp. 37-52
Author(s):  
Fitri Akbariah ◽  
Suratno Suratno

ABSTRACT This study analyses the effect between internal control system, instance accountancy system, and human resources competence toward financial statements quality in Banten Province Ministry Religious Affairs. The data were collected from questioners that had been answered by 95 respondents in Banten Province Ministry Religious Affairs. Data analyzing technique uses multiple regression analysis. The result finds internal control system, instance accountancy system, and human resources competence significantly effected toward financial statements quality in banten province ministry religious affairs. ABSTRAK Tujuan penelitian ini adalah untuk menganalisis pengaruh antara sistem pengendalian internal, sistem akuntansi instansi dan kompetensi sumber daya manusia terhadap kualitas laporan keuangan di Kementerian Agama Provinsi Banten. Data dalam penelitian diperoleh dengan menggunakan kuesioner yang diisi oleh 95 orang responden di Kementerian Agama Provinsi Banten. Teknis analisa data menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa sistem pengendalian internal, sistem akuntansi instansi dan kompetensi sumber daya manusia berpengaruh signifikan terhadap kualitas laporan keuangan di Kementerian Agama Provinsi Banten. JEL Classification: M40, J24


Author(s):  
Siti Zaleha Sahak ◽  
Abdul Wahab Mohd Yusof ◽  
Erni Yusliza Mudri ◽  
Sadinar Saidin

Retailing represents one of the commercial activities contributing to the non-aeronautical source of revenue to most airport operators. In this research, Kuala Lumpur International Airport 2 or better known as KLIA2 represents the focus of the study. KLIA2 is built to cater to low-cost carriers and the airport is built on the concept of ‘a mall in the airport'. There are two commercial areas designated for passengers to shop: gateway@KLIA2 and terminal outlets. These create more choices for passengers to shop and at the same time increase competition among the retailers. Focusing on the terminal outlets, this study aims to examine the influence of airport retail mix elements on passengers’ motivation to shop. The factors examined were the location of the outlets, promotion, personnel, atmosphere of the outlets, product mix and price. The study utilized survey method and questionnaire was designed to gather data from departing passengers for both domestic and international sectors. The self-administered questionnaires generated a total of 307 usable responses. Data were analyzed using SPSS. The result of multiple regression analysis showed that the key airport retail mix element which motivates passengers to shop is the location of the outlet, followed by promotion and product mix. Recommended strategies for airport retailing were highlighted


2020 ◽  
Vol 9 (1) ◽  
pp. 14-23
Author(s):  
Hartono Hartono ◽  
Ramdany Ramdany

This study aims to measure the effect of Government Accounting Standards (GAS), Effectiveness of Internal Control, Competence of Human Resources (HR) on the Quality of Financial Statements. Data sourced from questionnaires and processed using multiple regression analysis. The results showed that GAS, the effectiveness of the Government's Internal Control System, HR partially and simultaneously had a significant effect on the quality of financial statements.


2018 ◽  
Vol 1 (2) ◽  
Author(s):  
Eeng Ahman ◽  
Sela Nur Syamsiah

ABSTRACTIn the temporary observation the performance of employees in BPR was still low, less activities of service. As for example the credit administration did not only perform their own duties but also did the transfer, and there were still employees who came late and, there were employees who did not finish the job on time, some employees still looked relaxed in doing the job. So it could be concluded that the performance of employees in PD. BPR was still low. The purpose of this study was to find out and analyze the influence of compensation and organizational culture on employees' performance in PD. BPR Kuningan.This research used a quantitative approach and survey method. The sampling technique used was saturated sampling. Sample and population was employees in PD. BPR Kuningan, amounting to 89 people. Data collection used questionnaires. The validity test and reliability test of data collection were carried out, the results of instrument test stated that the instruments used in this study were valid and reliable. Multiple regression analysis was used to find out to what extent of influence among variables.The result of this research showed that: (1) both compensation and organizational culture had positive and significant effect on employee performance, (2) compensation had positive and significant effect on employee performance, (3) organizational culture had positive and significant effect to employees� performance.Compensation and organizational culture needed to be improved and maintained on the performance of employees so that the tasks and objectives of the agency could be achieved in accordance with expectations and achieve satisfactory results.�Keywords: Compensation, Organizational Culture, and Employees� Performance�ABSTRAKPada pengamatan sementara kinerja pegawai yang terjadi di BPR masih rendah dilihat, kurang berjalanya pelayanan. Seperti misalnya bagian administrasi kredit selain melakukan tugasnya sendiri juga merangkap bagian transfer, dan masih adanya pegawai yang datang terlambat serta, masih adanya pegawai yang dalam menyelesaikan pekerjaannya tidak tepat waktu, pegawai masih terlihat santai dalam mengerjakan pekerjaanya. Sehingga dapat disimpulkan bahwa kinerja pegawai pada PD. BPR masih rendah. Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh kompensasi dan budaya organisasi terhadap kinerja pegawai pada PD. BPR Kuningan.Penelitian ini menggunakan pendekatan kuantitatif dan metode survey. Teknik sampling yang digunakan adalah sampling jenuh. Sampel dan populasi yaitu pegawai pada PD. BPR Kuningan yang berjumlah 89 orang. Pengumpulan data menggunakan kuesioner yang kemudian di uji validitas dan realibilitasnya, hasil uji intrumen menyatakan bahwa hasil intrumen yang digunakan dalam penelitian ini valid dan reliabel. Untuk mengetahui sejauh mana pengaruh antar variabel menggunakan analisis regresi berganda.Hasil penelitian menunjukan bahwa : (1) kompensasi dan budaya organisasi berpengaruh positif dan signifikan terhadap kinerja pegawai, (2) kompensasi berpengaruh positif dan signifikan terhadap kinerja pegawai, (3) budaya organisasi berpengaruh positif dan signifikan terhadap kinerja pegawai.Kompensasi dan budaya organisasi perlu ditingkatkan dan dipertahankan atas kinerja pegawainya agar tugas dan tujuan instansi tersebut dapat dicapai sesuai dengan harapan dan mencapai hasil yang memuaskan.�Kata kunci: Kompensasi, Budaya Organisasi, dan Kinerja Pegawai.


2021 ◽  
Vol 12 (2) ◽  
pp. 151-162
Author(s):  
Masduki ◽  
Pipih Sopiyan

Talent management and knowledge management are important forces in improving employee performance. This study aims to determine and prove the effect of talent management and knowledge management on employee performance either partially or simultaneously. The method used in this research is a survey method with associative research type. Population and sample in this research are permanent employees of PT. Sinjaraga Santika Sport Majalengka as many as 88 people. Data was collected through a questionnaire in the form of a list of statements, the method of data analysis used multiple regression analysis. The results of this study indicate that talent management and knowledge management have a positive and significant effect on employee performance either partially or simultaneously.


2020 ◽  
Vol 18 (1) ◽  
pp. 23-30
Author(s):  
Juliana Juliana ◽  
Arifin Djakasaputra

This research aims to determine the effect of significant compensation, leadership, and motivation to job satisfaction. Data collection technique is using a questionnaire. The hypotheses were tested with primary data with the total sample 35 respondents collected through structured questionnaire using non probability sampling method. Writer use questionnaire as method of collecting data,  The Questionnaire use Likert Scale such as 1 (Strongly Disagree), 2 (Disagree), 3 (Rather Disagree), 4 (Rather Agree), 5 (Agree), 6 (Strongly Agree). Data were analyzed using multiple regression analysis. The results of the analysis concludes that there is simultaneously a leadership effect, compensation , and motivation to job satisfaction.Keywords :, leadership, compensation,  motivation, job satisfaction


Riset ◽  
2019 ◽  
Vol 1 (2) ◽  
pp. 134-142
Author(s):  
Deasy Lestary Kusnandar ◽  
Agi Rosyadi ◽  
Lucky Radi Rinandiyana

Many factors may affect investors in making investment decision, some of them are overconfidence and competence. Those factors thought to have an influence on investment decision making. This research objectives to determine the effect of competence and overconfidence on investment decision. This research is a kind of quantitative research using survey method given to beginner investor. The sampling method used  judgment sampling with the number of samples in this research are 30 respondents of beginner investor. The analysis used is MRA (Multiple Regression Analysis). The results of this study showed that competence of investor does not affect in investment decision while investor’s decision was influenced by overconfidence of investor. Keywords : competence, overconfidence. investment decision


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