scholarly journals Analisis Penentuan Pendapatan Industri Kecil Batik (Desa Pakandangan Barat Kabupaten Sumenep)

2020 ◽  
Vol 4 (1) ◽  
pp. 97-109
Author(s):  
Fathur Rahman ◽  
Arfida Boedinrocminarmi ◽  
Sudarti Sudarti
Keyword(s):  
Social Inequalities ◽  
Clothing Industry ◽  
Primary Data ◽  
Total Production ◽  
Significant Positive Effect ◽  
Leather Industry ◽  
Result Show ◽  
Increase In Productivity ◽  
Positive Effect

Economic growth should be directed in order to increase incomes and overcome economic disparities and social inequalities and also supported by an increase in productivity and efficiency and quality of human resources. Batik industry is one branch of the clothing and leather industry. One of the branches would observed by the author is a small batik industry, because batik is a traditional folk craft, which is one characteristic of Indonesian country and leather clothing industry branches that have a level of development prospective. This study aims to find out the factors wich affect the income of Small Batik Industry at West Pakandangan Village. Bluto sub district, Sumenep districts This study uses multiple linier regression analysis with primary data. The result show that the variable of capital (X1)significant positive effect of  0,000, labor (X2) significant positive effect of 0,001, total production (X3) significant positive effect of 0,055 and pattern share(X4) significant positive effect of 0,000 has simultaneously positive effect and significant to income. For individual, capital variable has no effect and significant at the income of Small Batik Industry at West Pakandangan Village. Bluto sub district, Sumenep districts

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA SEMARANG

KINERJA ◽  
2016 ◽  
Vol 20 (2) ◽  
pp. 179
Author(s):  
Lilis Setyowati ◽  
Wikan Isthika ◽  
Ririh Dian Pratiwi
Keyword(s):  
Human Resources ◽  
Internal Audit ◽  
Financial Statements ◽  
Financial Statement ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Role Of It ◽  
Positive Effect

AbstractThe purpose of this study is analyze the factors influence the quality of financial statement .This study uses primary data obtained from questionnaires to accounting of SKPD Semarang. The method used in this research is multiple regression analysis. The results of this study indicate that (1) the variable role of information technology did not significantly affect the quality of financial statements, (2) the competence of human resources significant positive effect on the quality of financial statements, (3) the role of internal audit significant positive effect on the quality of financial statements.Keywords: role of IT, competence of human resources, role of internal audit, and quality of financial statement

scholarly journals Pengaruh Motivasi, Dukungan Manajemen dan Integritas terhadap Kualitas Audit Internal Aparat Inspektorat dalam Pengawasan Keuangan Daerah (Studi Empiris Pada Inspektorat Kota Manado)

2020 ◽  
Vol 11 (1) ◽  
Author(s):  
TARIDA ELISA BUTARBUTAR ◽  
LINTJE KALANGI ◽  
HENDRIK GAMALIEL
Keyword(s):  
Quantitative Research ◽  
Audit Quality ◽  
Internal Audit ◽  
Financial Supervision ◽  
Primary Data ◽  
Management Support ◽  
Significant Positive Effect ◽  
Internal Auditors ◽  
Positive Effect

Abstract. Internal Auditor is a profession of community trust. The great trust of the Community requires internal auditors to pay attention to the quality of audit. Internal auditors are expected to have a large enough role to assist in achieving organizational objectives. This research aims to analyse and empirically prove the influence of motivation, management support, and integrity of the internal audit quality of inspectorate apparatus in the regional financial supervision. This is a quantitative research. It employed primary data collected by questionnaires. Respondents in the study were internal supervisory officers working on the Inspectorate of Manado City. 45 respondents were selected as respondents, which were directly involved in the examination activities. Data was analyzed by multiple linear regression and run by SPSS program version 22. The results showed that: 1). Motivation has a significant positive effect on the quality of internal audit of inspectorate apparatus in the financial supervision of Manado City. 2). Management support significantly and positively influence the quality of internal audit of inspectorate apparatus in the financial supervision of Manado City. 3). Integrity has a significant positive effect on the quality of internal audit of inspectorate apparatus in the financial supervision of Manado City.Key Words: Motivation, Management Support, Integrity, Audit Quality.Abstrak. Auditor internal merupakan suatu profesi kepercayaan masyarakat. Kepercayaan yang besar dari masyarakat mengharuskan auditor internal memperhatikan kualitas audit yang dihasilkan. Auditor internal diharapkan mempunyai peran yang cukup besar untuk membantu dalam mencapai tujuan organisasi. Penelitian ini bertujuan untuk menganalisis dan membuktikan secara empiris Pengaruh motivasi, dukungan manajemen, dan integritas terhadap kualitas audit internal aparat inspektorat dalam pengawasan keuangan daerah. Jenis penelitian ini adalah penelitian kuantitatif, dengan menggunakan data primer melalui kuesioner. Responden dalam penelitian ini adalah aparat pengawas internal yang bekerja pada Inspektorat Kota Manado. Sampel yang digunakan adalah sebanyak 45 responden, yang terlibat langsung dalam kegiatan pemeriksaan. Data dianalisis menggunakan analisis regresi linier berganda dan pengujian data dilakukan dengan dibantu oleh program SPSS versi 22. Hasil penelitian menunjukkan bahwa: 1). Motivasi berpengaruh positif signifikan terhadap kualitas audit internal aparat inspektorat dalam pengawasan keuangan daerah Kota Manado. 2). Dukungan manajemen berpengaruh positif signifikan terhadap kualitas audit internal aparat inspektorat dalam pengawasan keuangan daerah Kota Manado. 3). Integritas berpengaruh positif signifikan terhadap kualitas audit internal aparat inspektorat dalam pengawasan keuangan daerah Kota Manado.Kata Kunci: Motivasi, Dukungan Manajemen, Integritas, Kualitas Audit.

THE EFFECT OF FINANCIAL INFORMATION QUALITY ON ABILITY TO ACCESS EXTERNAL FUNDS AND PERFORMANCE OF SMES IN THAILAND

2006 ◽  
Vol 14 (03) ◽  
pp. 219-239 ◽  
Author(s):  
NARUANARD SARAPAIVANICH ◽  
BERNICE KOTEY
Keyword(s):  
Structural Equation ◽  
Information Quality ◽  
Financial Information ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Face To Face ◽  
External Finance ◽  
And Performance ◽  
Positive Effect

Several factors have been identified in the literature as affecting SME performance, in particular ability to access finance. Access to finance is in turn influenced by variables in both the enterprise's internal and external environment. It is held that SMEs are unable to access external finance because they are not investment ready. They lack the necessary information and knowledge of their businesses to approach finance providers or to be successful in accessing funds if they do. Face-to-face interviews using structured questionnaire were conducted to collect primary data from 407 SMEs operating in the trading sector in 3 provinces- Bangkok, Chiang-Mai and Khon-Kan. Results of the structural equation modelling (SEM) reveal that quality of financial information has significant positive effect on performance and on owner-managers' perception of their ability to access external capital. A significant positive effect of their perception of ability to access capital on performance was also found.

scholarly journals Pengaruh Keunggulan Produk Pembiayaan Murabahah, Rahn Dan Penerapan Nilai-Nilai Islam Dengan Kualitas Pelayanan Terhadap Kepuasan Nasabah Pada PT BPR Syariah Lantabur Tebuireng Kantor Cabang Gresik

2020 ◽  
Vol 2 (2) ◽  
pp. 93-108
Author(s):  
Guffron Abdul Azis ◽  
Mukhamad Roni ◽  
Taufiq Anshori
Keyword(s):  
Customer Satisfaction ◽  
Service Quality ◽  
Sampling Technique ◽  
Total Sample ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Negative Effect ◽  
Positive Effect ◽  
Islamic Values

The objectives of this research were to find the influence of murabahah, rahn financing product superiority and the application of Islamic values ​​with quality of service to customer satisfaction in Islamic banks (PT BPR Syariah Lantabur Tebuireng Cabang Gresik). The approach of this research was quantitative using primary data. The sample in this research were customers of PT BPR Syariah Lantabur Tebuireng Cabang Gresik. With the sampling technique using non-probability sampling, so the authors get a total sample of 75 respondents. Analysis of the data in this research using Smart PLS 2.0 analysis tools. The results showed that Murabahah Financing a significant positive effect on Service Quality. Rahn had a significant positive effect on service quality. Islamic values ​​had a positive and not significant effect on service quality. Service Quality had a significant positive effect on Customer Satisfaction. Murabahah Financing had no significant negative effect on Customer Satisfaction. Rahn had a significant positive significant effect on Customer Satisfaction. Islamic values ​​had an insignificant negative effect on customer satisfaction. From the results of the path test, intervening variables it was service quality proven to be able to mediate the relationship between, Murabahah Financing, Rahn and Islamic Values ​​on customer satisfaction of PT BPR Syariah Lantabur Tebuireng Cabang Gresik. Keywords: Murabahah, Rahn, Islamic Values, Service Quality, Customer Satisfaction.

scholarly journals PENGARUH KESELAMATAN, KESEHATAN DAN KEDISIPLINAN KERJA TERHADAP KINERJA KARYAWAN BAGIAN WORKSHOP PT. IRADAH DELAPAN

MANAJERIAL ◽  
2018 ◽  
Vol 4 (2) ◽  
pp. 36
Author(s):  
MUHAMMAD RAFSANJANI ROMADHON
Keyword(s):  
Human Resources ◽  
Employee Performance ◽  
Population Data ◽  
Primary Data ◽  
Survey Method ◽  
Significant Positive Effect ◽  
Work Safety ◽  
Positive Effects ◽  
Positive Effect

Efforts to improve the quality of human resources, the main source of human companies need to be done well, directed, and planned, so that companies can compete fairly with other companies, given the future competition between companies will be more stringent. Human resources are able to compete with competitors or with business partners the only company that has the quality of human resources. The research objective was to determine the effect of work safety, health and work discipline on the performance of employees of PT. Eight Iradah Workshop Division. This study uses a survey method using primary data obtained from the questionnaire. The sample in this study was 57 PT. Eight Iradah Workshop Division. Samples taken using saturated sampling are sampling techniques based on the total population. Data were analyzed using multiple linear regression. The results showed that: (1) Work Safety had a significant positive effect on employee performance. (2) Health Work has no effect which has a significant positive effect on employee performance. (3) Discipline of significant positive effects on employee performance.

scholarly journals The Effect of Knowledge and Understanding Taxation, Quality of Tax Services, and Tax Awareness on Personal Tax Compliance

2019 ◽  
Vol 16 (2) ◽  
pp. 33
Author(s):  
Ayu Aulia Oktaviani ◽  
Florencia Trisna Juang ◽  
Dwi Ayu Kusumaningtyas
Keyword(s):  
Regression Analysis ◽  
Service Quality ◽  
Research Method ◽  
Sampling Method ◽  
Tax Compliance ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Convenience Sampling ◽  
Positive Effect

<p>The purpose of this study is to find out a significant influence between Knowledge and Understanding of Taxation, Tax Service Quality, and Tax Awareness on the Compliance of Individual Taxpayers registered at the KPP of Jakarta Penjaringan. The research method used is multiple regression analysis. The data used are primary data; a sample is determined by convenience sampling method, data collected using a questionnaire. Respondents in this study amounted to 100 people. The results of this study are knowledge and understanding of taxation, tax service quality, and tax awareness have a significant positive effect on the compliance of individual taxpayers. This study also proves that tax awareness, knowledge, and understanding of taxation, and tax service quality are jointly influential towards individual taxpayer compliance.</p>

scholarly journals PENGARUH BRAND IMAGE DAN PERCEIVED QUALITY TERHADAP KEPUTUSAN PEMBELIAN PRODUK KOSMETIK LA TULIPE DI KOTA PADANG

Jurnal Ecogen ◽  
2019 ◽  
Vol 1 (4) ◽  
pp. 734
Author(s):  
Tria Anggina Putri ◽  
Marwan Marwan ◽  
Rose Rahmidani
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Brand Image ◽  
Perceived Quality ◽  
Primary Data ◽  
Purchase Decision ◽  
Significant Positive Effect ◽  
Cosmetic Products ◽  
Positive Effect

Abstract: This research aims to know and prove how much influence the brand image and perceived quality of La Tulipe Cosmetic to Purchase Decision in Padang City. This research is a causal type of research, using primary data obtained through questionnaires and using multiple regression analysis. The population observed as a sample was 100 female respondents aged 20 - 59 years in Padang City. Data (samples) Analysis using SPSS version 21.00. The results of this study indicate that: 1) brand image and perceived quality significantly together influence the decision to purchase cosmetic product La Tulipe. 2) brand image has no significant effect on the purchase decision of La Tulipe cosmetic products in Padang City. 3) perceived quality has a significant positive effect on purchasing decisions.Keyword: Purchasing Decision, Brand Image, Perceived 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

Preferensi Masyarakat Dalam Memilih Bank di Situ Udik, Cibungbulang, Bogor

2021 ◽  
Vol 1 (1) ◽  
pp. 44-56
Author(s):  
Rinaldi Septiana ◽  
Rio Kartika Supriyatna
Keyword(s):  
Data Collection ◽  
Significant Influence ◽  
Quantitative Data ◽  
Primary Data ◽  
Direct Influence ◽  
Significant Positive Effect ◽  
Collection Method ◽  
The People ◽  
Regression Test ◽  
Positive Effect

The purpose of this study is to determine and analyze the magnitude of the effect of expectations and benefits on motivation partially and simultaneously. Analyze the effect of expectations and benefits on decisions. Analyzing the effect of expectations and benefits on decisions through intervening variables.This research is quantitative. Data collection method is to use primary data through a questionnaire to the people of Situ Udik Village with a sample size of 96 respondents. The analysis used is path analysis. The results of the study in regression 1 showed that partialy and simultaneously the expectation variable had a real positive effect on people's motivation. The model regression test shows that the expectation variable has no effect on motivation. Simultaneously shows the expectation and profit variables have a significant positive effect on motivation. The influence of expectations on decisions proves that there is no direct influence on decisions. Analysis of the effect of profits on decisions proves that there is a significant influence on decisions. In the analysis of the influence of expectations on decisions through motivation shows there is a significant effect, on the profit variable, there is an influence on decisions through motivation as a connecting variable.  

scholarly journals Pengaruh Kualitas Layanan dan Keadilan Terhadap Kepatuhan Wajib Pajak Dengan Kepuasan Sebagai Variabel Mediasi

2020 ◽  
Vol 10 (2) ◽  
pp. 149-158
Author(s):  
Eka Febriani ◽  
Norra Isnasia Rahayu
Keyword(s):  
Service Quality ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Primary Data ◽  
Probability Method ◽  
Significant Positive Effect ◽  
Mediating Role ◽  
Convenience Sampling ◽  
Positive Effect

This study aims to examine the effect of service quality and fairness on taxpayer compliance and the mediating role of satisfaction in the effect of service quality and fairness on taxpayer compliance. The population of this research is individual local taxpayers in Samarinda. The sample of this study is 164 respondents selected using non probability method with convenience sampling technique. This study uses primary data obtained from seven-scale Likert questionnaires. The data were analyzed using path analysis in SPSS. The results of this study show that, first, service quality has a significant positive effect on satisfaction and taxpayer compliance; second, fairness has an insignificant effect on satisfaction and taxpayer compliance; third, satisfaction has a significant positive effect on taxpayer compliance; fourth, service quality has a significant positive effect on taxpayer compliance mediated by satisfaction; fifth, mediated by satisfaction, fairness has no significant effect on tax compliance.

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