scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI PENYALAHGUNAAN ASET

2021 ◽  
Vol 13 (1) ◽  
pp. 14-24
Author(s):  
Siti Mardiah ◽  
Jasman

This research aims to examine the influence of pressure, opportunity, rationalization, capability and integrity toward asset misappropriation through fraud star approach in governmental institution. This research used random sampling method and quantitative research design. Primary data is gathered from government employees through questionnaire, whether ministry or non-ministry with 100 respondents. Descriptive statistics, multiple regression model and classical assumption are used to analyze the data. The result of this research showed that rationalization and capability have positive and significant influence on asset misappropriation. Meanwhile, pressure, opportunity and integrity have no influence on asset misappropriation.

Prologia ◽  
2021 ◽  
Vol 5 (2) ◽  
pp. 237
Author(s):  
Yusro Khoyriah ◽  
Eko Harry Susanto

Drinking coffee has become lifestyle of Indonesian people. Coffee is one of the staples most often consumed by Indonesian people. The company that has the largest coffee sales in Indonesia is Starbucks. This research raised the discussion about one of Starbucks promotions, Greener Day. In this there are 2 variables, namely promotion and buying interest variables. In this research writer uses quantitative research collect data with form of survey and using Starbucks in Jakarta as observation unit. Primary data collected by simple random sampling method, and collected by 100 respondents related to Starbucks Greener day promotion. Data analysis using SPSS version 22.0. Based on the results of the research conducted there is a fairly strong level of effectiveness between Starbucks Greener Day Promotion on Instagram to consumer buying interest in Jakarta, because it is at intervals of 0.61-0.80 on the Coefficient of Correlation test results. Through the results of the Partial Influence Significance test (T Test) also showed a significant influence between the Variable Promotion (X) and Buy Interest (Y).Minum kopi sudah menjadi gaya hidup masyarakat Indonesia. Kopi merupakan salah satu bahan pokok yang paling sering dikonsumsi oleh masyarakat Indonesia.  Perusahaan yang memiliki penjualan kopi terbesar di Indonesia adalah Starbucks. Penelitian ini mengangkat pembahasan mengenai salah satu promosi Starbucks yaitu Greener Day.  Didalam ini terdapat 2 variabel,  yaitu variabel promosi dan minat beli.  Penelitian ini menggunakan pendekatan kuantitatif dengan metode pengumpulan data berupa survei,  dan menggunakan Starbucks di Jakarta sebagai unit observasi. Data primer yang dikumpulkan dengan metode simple random sampling, dan terkumpul sebanyak 100 responden yang berkaitan dengan promosi Starbucks Greener day. Analisis data menggunakan SPSS versi 22.0. Berdasarkan hasil penelitian yang dilakukan terdapat tingkat efektivitas yang cukup kuat antara Promosi Starbucks Greener day di Instagram terhadap minat beli konsumen di Jakarta, karena berada di interval sebesar 0,61-0,80 pada hasil uji Koefisien Korelasi.  Melalui hasil uji Signifikansi Pengaruh Parsial (Uji T) juga menunjukan adanya pengaruh yang signifikan antara variabel Promosi (X) dan Minat Beli (Y).


2020 ◽  
Vol 18 (1) ◽  
pp. 28
Author(s):  
Musa Zul Hazmi ◽  
Suhendro Suhendro ◽  
Riana Rahcmawati Dewi

This research was conducted to assess whether understanding taxpayers, service quality, and tax penalties against the KPP Pratama Surakarta. Population in this research are Individual Taxpayers at KPP Pratama Surakarta. Data sources in this study are primary data collected by researchers through questionnaires distributed to 110 respondents, but returned and complete questionnaires were 60 respondents . This research is a quantitative research with 60 respondents at KPP Pratama Surakarta.  The data selection method is the random sampling method. The data in this study were processed using the SPSS 21.0 for Windows application. Based on research results understanding taxpayers, service quality, and tax sanctions have a significant effect on taxpayer approval. Understanding tax regulations becomes a benchmark for taxpayers in completing their tax obligations. The quality of service provided by the tax authorities influences taxpayer compliance, indicating that service quality is a benchmark to make taxpayers obey. The existence of tax sanctions that are given expressly will increase the level of compliance, because making taxpayers afraid of being subjected to these sanctions and the stipulation of tax sanctions will deter taxpayers and clear and firm sanctions. Keywords: Understanding, Service Quality, Penalties, Taxpayers


Prologia ◽  
2021 ◽  
Vol 5 (2) ◽  
pp. 231
Author(s):  
Clara Vincy Tansia ◽  
Diah Ayu Candraningrum

Indonesian habits in consuming coffee that has become a habit of life (lifestyle). Coffee is one of the staples most often consumed by Indonesian people. The company that has the largest coffee sales in Indonesia is Starbucks. This research raised the discussion about one of Starbucks promotions, Greener Day. In this there are 2 variables, namely promotion and buying interest variables. This research uses quantitative research approach with data collection method in the form of survey, and using Starbucks in Jakarta as observation unit. Primary data collected by simple random sampling method, and collected by 100 respondents related to Starbucks Greener day promotion. Data analysis using SPSS (Statistical Package for the Social Sciences) version 22.0. Based on the results of the research conducted there is a fairly strong level of effectiveness between Starbucks Greener Day Promotion on Instagram to consumer buying interest in Jakarta, because it is at intervals of 0.61-0.80 on the Coefficient of Correlation test results. Through the results of the Partial Influence Significance test (T Test) also showed a significant influence between the Variable Promotion (X) and Buy Interest (Y). Kebiasaan masyarakat Indonesia dalam mengkonsumsi kopi yang sudah menjadi kebiasaan hidup (lifestyle). Kopi merupakan salah satu bahan pokok yang paling sering dikonsumsi oleh masyarakat Indonesia.  Perusahaan yang memiliki penjualan kopi terbesar di Indonesia adalah Starbucks. Penelitian ini mengangkat pembahasan mengenai salah satu promosi Starbucks yaitu Greener Day.  Didalam ini terdapat 2 variabel,  yaitu variabel promosi dan minat beli.  Penelitian ini menggunakan pendekatan penelitian kuantitatif dengan metode pengumpulan data berupa survei,  dan menggunakan Starbucks di Jakarta sebagai unit observasi. Data primer yang dikumpulkan dengan metode simple random sampling, dan terkumpul sebanyak 100 responden yang berkaitan dengan promosi Starbucks Greener day. Analisis data menggunakan SPSS (Statistical Package for the Social Sciences) version 22.0. Berdasarkan hasil penelitian yang dilakukan terdapat tingkat efektivitas yang cukup kuat antara Promosi Starbucks Greener day di Instagram terhadap minat beli konsumen di Jakarta, karena berada di interval sebesar 0,61-0,80 pada hasil uji Koefisien Korelasi.  Melalui hasil uji Signifikansi Pengaruh Parsial (Uji T) juga menunjukan adanya pengaruh yang signifikan antara variabel Promosi (X) dan Minat Beli (Y).


2019 ◽  
Vol 3 (2) ◽  
pp. 160
Author(s):  
Dendi Purnama ◽  
Siti Nur Azizah

This study aims to analyze the effect of behavioral accounting on the implementation of the village financial system. This type of research is explanatory research. The data used are primary data obtained from interviews and questionnaire results. The population in this study were all village financial system operators in the Kuningan regency as many as 361 villages with a financial unit analysis unit or village treasurer. The sample size was taken using the Yamane approach formula of 190 and the determination of the sample using the random sampling method. The analytical tool used is multiple regression. The findings show that attitudes and training have a significant influence on the implementation of the village financial system, while motivation, perception and emotions do not affect the implementation of the village financial systemKeywords: behavioral accounting, sistem keuangan desa implementation, Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh akuntansi keperilakuan terhadap implementasi sistem keuangan desa. Jenis penelitian yang digunakan adalah penelitian eksplanatori. Data yang digunakan adalah data primer yang diperoleh dari hasil wawancara serta hasil isian kuisioner. Populasi dalam penelitian ini adalah seluruh operator sistem keuangan desa di wilayah Kabupaten Kuningan sebanyak 361 desa dengan unit analisis kaur keuangan atau bendahara desa. Pengambilan ukuran sampel dilakukan dengan menggunakan rumus pendekatan Yamane yaitu sebanyak 190 dan penentuan sampel menggunakan metode random sampling (sampel acak). Alat analisis yang digunakan menggunakan regresi berganda. Hasil temuan menunjukkan bahwa sikap dan pelatihan mempunyai pengaruh yang signifikan terhadap implementasi sistem keuangan desa, sedangkan motivasi, persepsi dan emosi tidak berpengaruh terhadap implementasi sistem keuangan desa.Kata kunci: Akuntansi keperilakuan, Impelementasi sistem keuangan desa


2016 ◽  
Vol 6 (2) ◽  
pp. 117
Author(s):  
Marzie Ghanbari ◽  
Reza Hoveida ◽  
Seyed Ali Siadat

The objective of the present study is to investigate the relationship between managers’ professionalism and (technical, human, and perceptual) skills in managers of Iran Poly Akril Company. The research is an applied one in terms of objectives, and a descriptive-correlational in terms of method. The population includes all experts working in the company in 2012 as 240 individuals among who 144 participants were selected using the stratified random sampling method proportionate to the population size as the sample size. The data collection instruments were two researcher-made questionnaires of Managers’ skills containing 22 items and with the reliability coefficient as 0.96, and Professionalism containing 28 items and the reliability coefficient as 0.95. Their validity was investigated and confirmed by professors and experts of management. Analyzing data was conducted at the two level of descriptive statistics (frequency, mean, SD, and presentation of tables and charts) and inferential statistics (one sample t-test, correlation coefficient, regression coefficient, ANOVA, and F-test).


2018 ◽  
Vol 20 (1) ◽  
pp. 53
Author(s):  
Purwanto Purwanto ◽  
Eddy Madiono Sutanto ◽  
Asmara Indahingwati

This study examines the influence of political marketing and political will on public leadership and individual performance. The sample used is the people in Surabaya as many as 265 with a random sampling method. Amos 21 is used to test the indirect effect by using bootstrap test. The result of the research shows that political marketing and political will have a significant influence to the success of gaining public leadership, political marketing and marketing will have no significant effect on performance, and public le­a­dership has a significant effect on performance. For the indirect influence, political marketing and political will on individual performance are mediated by public leadership.


2019 ◽  
Vol 1 (1) ◽  
pp. 9-16
Author(s):  
Akbarrudin Karisma Putra

This study aims to determine how much influence both partially and simultaneously leadership, motivation and work discipline that occur in CV Kiong Ho Surabaya. This research is included in quantitative research, namely the data used in this study in the form of numbers. The sample from this study was CV Kiong Ho Surabaya employees which numbered 35 respondents. Using the disproportionate stratified random sampling model and the collected data were analyzed using multiple linear regression analysis. The independent variables used in this study are leadership, work motivation, work discipline. While the performance of CV Kiong Ho Surabaya employees is the dependent variable. This study uses primary data, namely data collection by distributing questionnaires. The results showed that the results of the F test showed that employee performance was influenced jointly by leadership, work motivation, work discipline. And the results of partial tests, independent variables consisting of leadership, work motivation, work discipline.


2019 ◽  
Vol 8 (1) ◽  
pp. 113-127
Author(s):  
Dhuhita Karima ◽  
Ahmad Gimmy Prathama Siswadi ◽  
Zainal Abidin

AbstractA good level psychological well-being is important for inmates’ prerelease to have a good function in their new surroundings and as a predictor of resilience. Women inmates who will be release can have psychologicall distress that have negative consequences to their level of psychological well-being. The aim of this research is to see psychological well-being in inmates’ during their prerelease. This is a descriptive and quantitative research using 42-item Ryff Psychological Well-Being Scale. The respondents were 33 inmates’ during their prerelease time in Lembaga Pemasyarakatan Wanita Klas IIA Sukamiskin Bandung (Women Prison in Sukamiskin Bandung) and were taken using accidental sampling in non-random sampling method. The data then were analyzed by using distribution of frequency in the percentations. The level of psychological well-being was divided into three categories: high, middle, and low psychological well-being, and the result of this research shows that most of the inmates’ have moderate level of psychological well-being. High scores were mostly found in positive relation to others dimension and low scores were mostly found in self-acceptance dimension.Keyword: prerelease, psychological well-being, inmates AbstrakPsychological well-being yang baik diperlukan warga binaan menjelang pembebasan agar dapat memaksimalkan potensi untuk beradaptasi di lingkungan masyarakat dan sebagai prediktor tingkat resiliensi. Berdasarkan fenomena yang terjadi, sebagian warga binaan wanita menjelang pembebasan merasakan tekanan psikologis yang berpengaruh negatif terhadap psychological well-being. Penelitian ini bertujuan untuk mengetahui gambaran tingkat psychological well being warga binaan menjelang masa pembebasan. Metode penelitian deskriptif dengan pendekatan kuantitatif menggunakan alat ukur 42-item Ryff Psychological Well-Being Scale. Jumlah sampel 33 warga binaan menjelang bebas di Lembaga Pemasyarakatan Wanita Klas IIA Sukamiskin Bandung yang dipilih dengan metode non-random sampling melalui teknik accidental sampling. Analisis data berupa persentasi distribusi frekuensi. Hasil penelitian sebagian besar psychological well-being warga binaan menjelang pembebasan dalam kategori sedang. Skor dalam kategori tinggi paling banyak ditemukan pada dimensi hubungan positif dengan orang lain, sedangkan skor dalam kategori rendah paling banyak ditemukan pada dimensi penerimaan diri.Kata kunci: masa kebebasan, psychological well-being, warga binaan pemasyarakatan


2018 ◽  
Vol 4 (02) ◽  
pp. 136
Author(s):  
Abdul Haris Romdhoni ◽  
Dita Ratna Sari

This study aims to examine the influence of knowledge, service quality, product, and religiosity on customers' interest in using savings products at BMT Amanah Ummah Gumpang Kartasura, Sukoharjo. In this study for independent variables are knowledge, service quality, product, and religiosity, while for the dependent variable in this study is the interest of customers using deposit products. This study uses a sample of 100 people with sampling using a random sampling method. This study uses quantitative methods and primary data using a questionnaire that must be answered by the respondent. Data analysis in this study used Multiple Linear Regression. The results of this study can be concluded based on the t test, the variables of knowledge and religiosity have an influence on the interest of customers using savings products. While service and product quality variables do not have an influence on customer interest by using deposit products. Based on the F test shows that the knowledge, quality of service, products, and religiosity simultaneously influence the interest of customers to use savings products at BMT Amanah Ummah Gumpang Kartasura, Sukoharjo.


2020 ◽  
Vol 1 (2) ◽  
pp. 158-166
Author(s):  
Ni Kadek Purnamawati ◽  
Ade Maharini Adiandari ◽  
Nyoman Dwika Ayu Amrita ◽  
Luh Putu Virra Indah Perdanawati

This study aims to determine the effect of entrepreneurship education and family environment partially and simultaneously on the interest in entrepreneur in student of the Faculty of Economics, University of Ngurah Rai in Denpasar. The number of samples is determined by the Probability Sampling technique using the Simple Random Sampling method of 75 students in the sixth semester of the Faculty of Economics, University of Ngurah Rai in Denpasar. Analyzed by classical assumption, multiple linear regression analys, determination analys, simultaneous significant test (F-test) and partial significant test (T-test). The results showed that there was a positive and significant influence partially or simultaneously between entrepreneur education and the family environment towards the interest in entrepreneurship in students of the Faculty of Economics, University of Ngurah Rai in Denpasar.


Sign in / Sign up

Export Citation Format

Share Document