scholarly journals The implementation of sharia audit process, implication of sharia regulatory and human resource aspects

2020 ◽  
Vol 2 (1) ◽  
pp. 51
Author(s):  
Dian Rizqiani ◽  
Agung Yulianto
Keyword(s):  
Descriptive Analysis ◽  
Linear Regression Analysis ◽  
Supervisory Board ◽  
Sampling Technique ◽  
Islamic Finance ◽  
Business Unit ◽  
Audit Process ◽  
Central Java ◽  
Factors Influencing ◽  
Research Type

<p class="IABSSS"><strong>Purpose</strong> - Audit in Islamic Finance Institute (IFI) is important factor to ensure sharia compliance. This study aims to analyze the factors influencing the process of sharia audit in the IFI.</p><p class="IABSSS"><strong>Method </strong>- The population of this research is all of the intern auditor board Sharia Business Unit in Bank Jateng as many as 22 auditors. Sampling technique in this research is census sampling. The method of data collection used is  questionnaire. The data analysis used  are regression square linear and percentage descriptive analysis. There are three variables in this research which are regulation aspect, sharia resource development, and sharia audit.</p><p class="IABSSS"><strong>Result</strong> - The square linear regression analysis used SPSS for Windows Version 20 obtained the equation. The conclusion of this research is regulation toward the influence to the sharia audit, but sharia resource aspect is not. regulation and sharia resourch development toward the influence to the sharia audit.</p><p class="IABSSS"><strong>Implication</strong> - The suggestions for the next reseacher is multiply the sample and refference of research and choose Sharia Supervisory Board (SSB) as the respondent for get the relevant result.</p><strong>Originality</strong> - This research empirically examines the factors that influence the implementation of sharia audits at the Central Java Islamic bank. The type of research used is quantitative, because from a number of references found, the topic of sharia auditing that is widely studied is the level of concept with qualitative research type.

scholarly journals Factors Influencing Employee Performance at the Office of the Archdiocese of Merauke Regency

2020 ◽  
Vol 4 (4) ◽  
Author(s):  
Susana Santi
Keyword(s):  
Work Experience ◽  
Employee Performance ◽  
Descriptive Analysis ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Analysis Method ◽  
Significance Level ◽  
Factors Influencing ◽  
Education Training

This study aims to partially and simultaneously analyze the influence of education, training, and work experience factors on employee performance at the Merauke Archdiocese. The data analysis method used in this research is descriptive analysis and multiple linear regression analysis, followed by a test of determination and significance. Data collection techniques used interviews, questionnaires, and literature studies. The population of this study was all 57 employees of the Merauke Archdiocese. The sampling technique used was total sampling. The results of this study indicate that education partially has a positive and significant effect on employee performance with a t value greater than the t table value, namely 2.855> 2.399 with a significant level of 0.04 <0.05. Training partially has a positive and significant effect on employee performance with a t value greater than t table, namely 3.027> 2.397 with a significant level of 0.01 <0.05. Work experience partially affects employee performance with t value greater than t table, namely 3,630> 2,397 with a significant level of 0,000 <0.05. Simultaneously education, training, and work experience have a positive and significant effect on employee performance with an F value greater than the F table, namely 33.443> 3.17 with a significance level of 0.000 <0.05. Thus it can be seen that the most dominant variable that has a significant effect on employee performance is the work experience variable.

scholarly journals Pengaruh Kualitas Produk, Word of Mouth, dan Store Image terhadap Keputusan Pembelian: Studi pada Pengunjung Toko Amigo Pedan

2020 ◽  
Vol 10 (1) ◽  
pp. 114
Author(s):  
Wita Marantika ◽  
Sarsono Sarsono
Keyword(s):  
Product Quality ◽  
Word Of Mouth ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Store Image ◽  
Purchasing Decisions ◽  
Positive Effects ◽  
Central Java

<p><em>Marketing is the process of selling goods and services that aims to meet and satisfy customer wants. The purpose of this study is to determine the effects of product quality, word of mouth, and store image on purchasing decisions in Amigo Pedan store, Klaten, Central Java, Indonesia. The population in this study is the visitors of Amigo Pedan with a sample of 91 respondents. The sampling technique used in this study was incidental sampling. Primary data was collected using questionnaires. This study used multiple linear regression analysis. The results of this research showed that product quality, word of mouth, and store image have significant and positive effects on purchasing decisions in the store, simultaneously. But, only the word of mouth has a significant effect on customers’ purchasing decisions in the store, partially.</em></p>

Pengaruh Profesionalisme dan Etika Profesi Terhadap Pertimbangan Tingkat Materialitas Dalam laporan Keuangan

2021 ◽  
Vol 3 (2) ◽  
pp. 189-204
Author(s):  
Heryani Siti Nudyah
Keyword(s):  
Professional Ethics ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Public Accounting ◽  
Accounting Firms ◽  
Central Java ◽  
Public Accounting Firms

ABSTRACT This study aims to determine how the influence of professionalism and professional ethics on the consideration of the level of materiality in financial statements in public accounting firms, especially in the provinces of Yogyakarta and Central Java. This research is a survey research conducted on auditors who work in public accounting firms with a sampling technique by distributing questionnaires both in person and online. The number of questionnaires processed was 40 questionnaires, with details of 20 questionnaires from google form and 20 questionnaires from questionnaires. Data were analyzed using multiple linear regression analysis. The data used in this study used primary data obtained from the questionnaire method given directly to the auditors of public accounting firms in Yogyakarta and also Central Java, namely Surakarta and Semarang. The results of the study show that Professionalism and Professional Ethics affect the consideration of the level of materiality in the financial statements Keywords: professionalism, professional ethics, materiality level considerations

scholarly journals Studi Empiris Faktor Diskriminan Tax Avoidance Pada Perusahaan Manufaktur Di Indonesia

Wahana ◽  
2021 ◽  
Vol 24 (2) ◽  
pp. 195-216
Author(s):  
Dwi Haryono Wiratno ◽  
Rahmawati Hanny Yustrianthe ◽  
Maria Purwantini ◽  
Ronowati Tjandra
Keyword(s):  
Corporate Governance ◽  
Stock Exchange ◽  
Descriptive Analysis ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies ◽  
Return On Assets

This study aims to determine the effect of Return on Assets (ROA), Debt to Total Assets (DAR), and Corporate Governance (CG) on tax avoidance in manufacturing companies listed on the IDX for the 2015-2019 period. Corporate Governance is proxied by the Composition of the Independent Commissioner, and Tax Avoidance is proxied by the Effective Tax Rate (ETR). The population in this study were 179 companies listed on the IDX. The sample selection used purposive sampling technique and the research sample was obtained as many as 60 companies. The data in this study are secondary data obtained from the official website of the Indonesia Stock Exchange (BEI). The data analysis used is descriptive analysis followed by the requirements test including normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. The statistical method used to analyze the data uses multiple linear regression analysis. The results showed that Return on Assets (ROA) had a significant negative effect on tax avoidance. Meanwhile, Debt to Total Assets (DAR) and Corporate Governance (CG), which are proxied by the composition of the independent board of commissioners, have no effect on tax avoidance in manufacturing companies listed on the IDX for the 2015-2019 period.

scholarly journals KEPEMIMPINAN DAN MOTIVASI PENGARUHNYA TERHADAP KEPUASAN KERJA KARYAWAN

2018 ◽  
Vol 2 (1) ◽  
pp. 212-222
Author(s):  
Kusnanto Darmawan
Keyword(s):  
Job Satisfaction ◽  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Work Motivation ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Employee Job Satisfaction ◽  
Research Type

The purpose of this study is to determine the influence of leadership and motivation partially and simultaneously to job satisfaction employees CV. Icon Teqnologi. The research type used is descriptive with causal associative approach. This study was conducted with the number of respondents as many as 35 people. The sampling technique used is a saturated sampling technique. Hypothesis testing is done by multiple linear regression analysis for hypothesis through SPSS 16 for windows program. Based on the results obtained in the study that partially influence the leadership of employee job satisfaction, while motivation has no effect on employee job satisfaction. But simultaneously leadership and motivation affect the employee job satisfaction. The amount of influence of leadership and work motivation on employee job satisfaction is shown by the value of determination (R2) of 0.33 while the rest of 67% influenced by other variables such as discipline, compensation, organizational culture and others.  

scholarly journals Pengaruh Komunikasi Word Of Mouth Terhadap Keputusan Pembelian Di Restoran Simpang Raya Pasteur Bandung The Influence of Word of Mouth to Buying in Simpang Raya Restaurant Pasteur Bandung

2017 ◽  
Vol 2 (3) ◽  
pp. 105
Author(s):  
Juniartha Rosalina ◽  
Ermida Tiorida
Keyword(s):  
Public Relations ◽  
Word Of Mouth ◽  
Descriptive Analysis ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Personal Factors ◽  
Average Response ◽  
Purchasing Decisions ◽  
Validity And Reliability ◽  
Word Of Mouth Communication

This study aims to determine word of mouth communication and purchasing decisions in Simpang Raya Restaurant Pasteur, and knowing how word of mouth communication influence on purchasing decisions in Simpang Raya Restaurant Pasteur. This study was a survey research type of research that the information collected from respondents using a questionnaire. The study population was all purchasers in Resoran Simpang Raya Pasteur. The sampling method used in this research is non-probability sampling with accidental sampling technique with 100 respondents. Data collection techniques using questionnaires that have been tested for validity and reliability. Data analysis technique used is descriptive analysis, correlation analysis, and simple linear regression analysis. The results showed that word of mouth communication positively related to purchasing decisions in Simpang Raya Restaurant Pasteur. Communication word of mouth in Simpang Raya Restaurant Pasteur is in the category fairly with the average response of 3.24 and purchasing decisions in Simpang Raya Restaurant Pasteur is the category of good/high with the mean average response of 3.57. Communication word of mouth give influence to purchasing decisions amounted 35.4%. The rest was influenced by other variables not examined in this study in the amount of 64.6%. The other variable is the cultural factors, personal factors, and psychological factors. Suggestions for the company based on the conclusion, Simpang Raya Restaurant Pasteur is expected to improve the quality of service that consumers were satisfied and had no complaints about Simpang Raya Restaurant Pasteur. So word of mouth communication is positive by consumer and ends on the repurchase and the emergence of potential buyers. Then, Simpang Raya Pasteur is expected to enable the public relations to complete the deployment of negative WOM communication via electronic media, namely the Internet. 

scholarly journals The Influence of Organizational Communication on Teacher Job Satisfaction in SMPN 1 Banuhampu Agam District

2020 ◽  
Vol 1 (2) ◽  
pp. 74-80
Author(s):  
Nikmatul Husna
Keyword(s):  
Organizational Communication ◽  
Descriptive Analysis ◽  
Linear Regression Analysis ◽  
Work Satisfaction ◽  
Sampling Technique ◽  
Teacher Job Satisfaction ◽  
Simple Linear Regression ◽  
F Test ◽  
Communication Variable ◽  
Significant Probability

The purpose of this research is to identify and analyze the influence of organizational communication toward work  satisfaction  in SMPN 1 Banuhampu Kabupaten Agam. The population of the research is the teachers in SMPN 1 Banuhampu Kabupaten Agam. Samples taken are 56 respondents by using random sampling technique,  which determine  samples by taking a sample randomly and use the questionnaire as a tool to collect data. Based on hypothesis  in this research, it is assumed that the influence of organizational communication, significantly and positively influence the teachers’ work satisfaction  in SMPN 1 Banuhampu Kabupaten Agam. The data analysis methods author used in this research are validity tes, reliability test, variable descriptive analysis test, simple linear regression analysis, T test and F test. From analysis that have been done, author found that effect of organizational communication variable (X) toward work satisfaction is significantly and positively influence the teachers’ work, this is proven by significant probability value of communication organization is resulted in 0,000 which is smaller than 0,05. From F test, it can be concluded that regression model can be use to predict the organizational communication, which have  significantly and  positively  influence toward teachers’ work satisfaction by the significant probability value is resulted in 0,000 which is smaller than 0,05.

scholarly journals ANALISIS PENGARUH KUALITAS PRODUK, KUALITAS LAYANAN DAN HARGA TERHADAP KEPUASAN KONSUMEN (Studi Kasus Pada Konsumen Industry/ Toko Bakery di Kota Bengkulu)

2019 ◽  
Vol 13 (1) ◽  
pp. 71-85
Author(s):  
Herry Nofrianda
Keyword(s):  
Customer Satisfaction ◽  
Service Quality ◽  
Product Quality ◽  
Descriptive Analysis ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Quality Service ◽  
Descriptive Research

Abstract: The objective of this research is to analyze the effect of product quality, service quality and price toward customer satisfaction on industry/ bakery shop in the Bengkulu city. This study is a descriptive research which aims to clarify the relationship or influence that exist between the variables studied. The type of data used a primary data that is collected from questionnaires. Respondents of this study is the customer industry/ bakery shop in Bengkulu city as many 2400 people were taken with the judgemental (purposive sampling) technique. The methods of data analysis used are descriptive analysis by using the mean, frequency distribution table and multiple linear regression analysis.  Based on the analysis, the result that the simultaneously product quality, service quality, and price is significantly impact on customer satisfaction industry/bakery shop in the Bengkulu city. The next in partial product quality and service quality is positively and significantly impact on customer satisfaction industry/bakery shop in the Bengkulu city, while the price is negative and significantly impact on customer satisfaction industry/ bakery shop in the Bengkulu city.Keyword: service, quality, satisfaction, bakery. 

scholarly journals ADOPSI INOVASI PENGGUNAAN VARIETAS UNGGUL BARU PADI SAWAH (Oryza sativa L.) DI KECAMATAN CILAKU KABUPATEN CIANJUR PROVINSI JAWA BARAT

2020 ◽  
Vol 1 (4) ◽  
pp. 771-782
Author(s):  
Sinta Noviyanti ◽  
Kusmiyati Kusmiyati ◽  
Dwiwanti Sulistyowati
Keyword(s):  
Oryza Sativa L ◽  
Descriptive Analysis ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Rice Varieties ◽  
Adoption Of Innovations ◽  
Public Consumption ◽  
Analysis Technique ◽  
High Yielding Varieties

Cianjur Regency is the central rice producer in Indonesia which has abundant natural resource potential. But the realization of public consumption is still less in meeting economic needs. This study aims to describe how much the adoption of innovations in the use of new high yielding varieties (VUB), analyze what factors influence the adoption of innovations, and formulate strategies to increase the adoption of innovative uses of new high yielding varieties. This research was carried out in the Chavi Subdistrict of Cianjur Regency on March 7 to June 30, 2020. The sampling technique was done by purposive sampling Jumlahing 70 respondents. The data analysis technique used is descriptive analysis, multiple linear regression analysis and Kendall's W analysis. The results showed that the adoption of innovations in the use of new high yielding lowland rice in the Chavi District of Cianjur included in the medium category with presentations (72.86%), so it is necessary an increase in the use of new high yielding rice varieties. Factors that influence the adoption of innovation are the level of education, the role of extension workers, farmer group meetings, and infrastructure. The strategy to increase innovation adoption is by conducting extension activities, demonstration demonstration plots to farmers.

scholarly journals Financial mindset, entrepreneurial mindset, and personal finance of university students

2019 ◽  
Vol 12 (1) ◽  
pp. 29
Author(s):  
Aplonia Atto ◽  
Ariyon Stefen Ndun
Keyword(s):  
Regression Analysis ◽  
Random Sampling ◽  
Quantitative Research ◽  
Descriptive Analysis ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Personal Finance ◽  
Simple Linear Regression ◽  
Collection Method ◽  
Simultaneous Influence

The purpose of the research is identifying the influence of financial mindset and entrepreneurial mindset to personal finance. This is a quantitative research with descriptive analysis and simple linear regression analysis. The research’s respondents are eighty one (81) students of Faculty of Economics, Universitas Persatuan Guru 1945 NTT. The sampling technique is random sampling with questionnaire as data collection method. The research instrument for financial mindset is adopted from “OTM The Knew Rules of Building Wealth (CNBC)’ by Rhodes (2010) and the entrepreneurship mindset’s instrument is adopted from ‘Building E-Businesses series and Personal finance’ by Spinela, Yang & Laster (2007). The results imply that both financial mindset and entrepreneurial mindset have significant and simultaneous influence to personal finance.

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