Pengaruh Religiusitas, Integritas, dan Penegakan Peraturan Terhadap Fraud pada Pengelolaan Keuangan Desa

The purpose of this study was to find out the effect of religiosity, integrity, and enforcement of regulations toward fraud in village financial management in Buleleng Regency. This study used quantitative approach which was using primary data sources that was obtained through questionnaires and measured with a Likert scale. The functionary village consisting of the Headman, Secretary, and the Head of Finance with the total population of 387 functionary village in Buleleng Regency were chosen as the population of this study. The sampling was the probability sampling method that was proportional random sampling technique with 168 respondents. The obtained data were processed using multiple linear regression analysis method with the support of SPSS 24.0 for Windows. After being tested, it was found that the fraud in village financial management was affected by the religiosity variable (X1), the integrity variable (X2), and the enforcement regulation variable (X3).

Download Full-text

Pengaruh pembelajaran online berbasis SPADA, lingkungan, dan sarana prasarana terhadap motivasi belajar

Jurnal Riset Pendidikan Ekonomi ◽

10.21067/jrpe.v6i2.6161 ◽

2021 ◽

Vol 6 (2) ◽

pp. 86-95

Author(s):

Dewi Mas’udatul H ◽

Lilik Sri Hariani ◽

Walipah Walipah

Keyword(s):

Online Learning ◽

Random Sampling ◽

Quantitative Research ◽

Total Population ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Learning Motivation ◽

Analysis Method ◽

Collection Method

This study discusses online learning based on SPADA, environment, and infrastructure on learning motivation for students of the Faculty of Economics and Business, PGRI Kanjuruhan University, Malang. This study aims to analyze: 1) The effect of SPADA-based online learning, the environment, and infrastructure on learning motivation, 2) the influence of SPADA-based online learning on learning motivation, 3) the influence of the environment on learning motivation, 4) the influence of infrastructure on learning motivation. . This research is a quantitative research. The total population in this study was 330 students consisting of students of the Faculty of Economics and Business class of 2017, Universitas PGRI Kanjuruhan Malang. The sampling technique used is random sampling. The data collection method uses a questionnaire in the form of a Google Form. The validity of the data was obtained through a trial from 30 respondents outside the sample. The data analysis method used multiple linear regression analysis. In this study there are: The influence of SPADA-based online learning, the environment, and infrastructure on learning motivation, the influence of SPADA-based online learning on learning motivation, the influence of the environment on learning motivation, the influence of infrastructure on learning motivation

Download Full-text

PENGARUH TRANSPARANSI PENGELOLAAN KEUANGAN DANA DESA DAN PEMBERDAYAAN MASYARAKAT TERHADAP KESEJAHTERAAN MASYARAKAT DESA SIDOHARJO

Kajian Bisnis STIE Widya Wiwaha ◽

10.32477/jkb.v28i1.376 ◽

2020 ◽

Vol 28 (1) ◽

pp. 35-50

Author(s):

Dewi Kusuma Wardani ◽

Ratih Ranika Putri Utami

Keyword(s):

Financial Management ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Community Empowerment ◽

Primary Data ◽

Community Members ◽

The People ◽

Quantitative Descriptive ◽

Positive Effect

This study aims to determine the effect of transparency in financial management of village funds and community empowerment on community welfare in Sidoharjo Village, Tepus District, Gunungkidul Regency. This research method uses quantitative descriptive methods and primary data using questionnaires. This study took a sample of residents who were divided into 11 hamlets in Sidoharjo Village, Tepus District, Gunung kidul Regency. The sampling technique is stratified random sampling. Data collection is done by distributing questionnaires directly to people’s homes, attending social gatherings and routine meetings held by community members. It aims to obtain more data from respondents directly. The number of questionnaires processed was 120 questionnaires. Data were analyzed using multiple linear regression analysis. The results of this study indicate that community empowerment has a positive effect on the welfare of the people of Sidoharjo Village, Tepus District, Gunungkidul Regency, while transparency in financial management of village funds does not affect the welfare of the community in Sidoharjo Village, Tepus District, Gunungkidul Regency.

Download Full-text

PENGARUH KEPEMIMPINAN DAN BUDAYA ORGANISASI TERHADAP KINERJA KARYAWAN PT KAO INDONESIA

Jurnal Manajemen Bisnis Krisnadwipayana ◽

10.35137/jmbk.v8i2.422 ◽

2020 ◽

Vol 8 (2) ◽

Author(s):

Pendi Hasyim ◽

Nuridin Nuridin

Keyword(s):

Organizational Culture ◽

Regression Analysis ◽

Data Analysis ◽

Random Sampling ◽

Employee Performance ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Simple Random Sampling ◽

Multiple Linear Regression Analysis ◽

Analysis Method

This study aims to determine the Effect of Leadership and Organizational Culture on Employee Performance of PT. Kao Indonesia. The population in this study amounted to 300 employees. By using the Slovin formula a sample of 75 employees was obtained. The sampling technique used is simple random sampling. This study uses a quantitative approach, data for this study were obtained through a questionnaire that was filled out by respondents who had been determined. The data analysis method used is a simple and multiple linear regression analysis method. The research results partially show that leadership has a significant effect on employee performance. Organizational culture has a significant effect on employee performance. While simultaneously leadership variables and organizational culture have a positive and significant effect on the performance of employees of PT. Kao Indonesia.

Download Full-text

Pengaruh Nilai Tukar, Tingkat Pertumbuhan Ekonomi, Dan Tingkat Inflasi Terhadap Jakarta Islamic Index

AKTSAR Jurnal Akuntansi Syariah ◽

10.21043/aktsar.v2i2.5932 ◽

2019 ◽

Vol 2 (2) ◽

pp. 187

Author(s):

Aqinatul Munawaroh Agustina ◽

Abdul Haris Naim ◽

Surepno S

Keyword(s):

Economic Growth ◽

Exchange Rate ◽

Quantitative Research ◽

Sampling Method ◽

Linear Regression Analysis ◽

Secondary Data ◽

Multiple Linear Regression Analysis ◽

Data Sources ◽

Analysis Method ◽

Secondary Data Sources

The purpose of this study was to analyze the effect of the rupiah exchange rate, economic growth and inflation on the Jakarta Islamic Index. This type of research is quantitative research with secondary data sources. The sampling method uses purposive sampling method. The data analysis method used in this research is multiple linear regression analysis. The results of this study indicate that partially the rupiah exchange rate has a significant effect on the Jakarta Islamic Index while economic growth and inflation have no significant effect on the Jakarta Islamic Index. Simultaneously variables of the rupiah exchange rate, economic growth, and inflation significantly influence the Jakarta Islamic Index.

Download Full-text

The Effectiveness Of Internal Control And The Implementation Of Governance And Its Impact On The Performance Of Regional Head

Eduvest - Journal Of Universal Studies ◽

10.36418/edv.v1i12.292 ◽

2021 ◽

Vol 1 (12) ◽

Author(s):

Anthon S.Y. Kerihi ◽

Yohanes Demu ◽

Herly M. Oematan

Keyword(s):

Internal Control ◽

Financial Management ◽

Good Governance ◽

Linear Regression Analysis ◽

Secondary Data ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Three Dimensions ◽

Primary Data ◽

Government Governance

Accurate regional financial management, transparency, and accountability are urgent needs in the framework of the implementation of clean and responsible local government in order to achieve good governance. Internal control is designed to provide adequate confidence about the achievement of three dimensions: effective and efficient, accountability reports and compliance with applicable provisions. This research aims to know and analyze: 1) the effect of the effectiveness of internal control on the performance of regional heads, 2) the influence of governance implementation on the performance of regional heads and 3) the effect of the effectiveness of internal control and the simultaneous implementation of governance on the performance of regional heads. This type of research is quantitative research. The sampling technique in this study is purposive sampling using a sample of 15 SKPD in Kupang Regency. OPD and each OPD selected 3 respondents (head of OPD, Finance section and Banwas) so that 45 respondents were obtained. The data collection techniques in this study used questionnaires. The data analysis technique in this study used multiple linear regression analysis. The data sources used are primary data and secondary data. The results of this study show that 1) the effectiveness of internal control affects the performance of regional heads in the Kupang Regency Government, 2) The implementation of government governance affects the performance of regional heads in the Kupang Regency Government, and 3) The effectiveness of internal control and the implementation of government governance affect simultaneously on the performance of the kupang regency government.

Download Full-text

PENGARUH STRES KERJA TERHADAP KOMITMEN ORGANISASI PADA PT. PELABUHAN INDONESIA I (PERSERO) MEDAN

Jurnal Bisnis Dan Kajian Strategi Manajemen ◽

10.35308/jbkan.v2i1.885 ◽

2018 ◽

Vol 2 (1) ◽

Author(s):

Damrus Damrus ◽

Ronal Donra Sihaloho

Keyword(s):

Organizational Commitment ◽

Work Stress ◽

Sampling Method ◽

Human Resources Management ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Survey Method ◽

Analysis Method ◽

Spss Software

Abstract : Organizational commitment is one of the important thing to be considered by the company to observe the extent to which employees are responsible toward their responsibility merupakan suatu hal yang penting untuk diperhatikan suatu perusahaan untuk melihat sejauh mana karyawan tersebut lebih bertanggungjawab terhadap kewajibannya. PT. Pelabuhan Indonesia I (Persero) Medan engage in port services which has good performance. However, on March-August 2015 the employees performance of PT. Pelabuhan Indonesia I (Persero) Medan showed declining trend. This declining in performance are assumed to be influenced by several factors such as work stress and organizational commitment. This study aims to analyse the influence of work stress toward organizational commitment at PT. Pelabuhan Indonesia I (Persero) Medan. The problem identification of this study is how to increase the organizational commitment by considering work stress inside the company. The theory used in this study is human resources management related to work stress and organizational commitment. The method used in this study is survey method, this is descriptive quantitative study ant the nature of this study is explanatory research. The number of samples used in this study are 72 people. The samples are drawn by using non probability sampling technique with purposive sampling method. Data analysis method used is simple multiple linear regression analysis using SPSS software. The result shows that partially wotk stress conflict has negative and significant influence toward organizational commitment. Key words: Stres kerja dan Komitmen organisasi

Download Full-text

Pengaruh Kompetensi Kerja, Disiplin Kerja dan Kepuasan Kerja terhadap Kinerja Karyawan PT Nasatech Sukses Abadi

Journal of Economic Bussines and Accounting (COSTING) ◽

10.31539/costing.v3i2.1065 ◽

2020 ◽

Vol 3 (2) ◽

pp. 267-273

Author(s):

Angles William ◽

Purnama Yanti Purba ◽

Vina Prenita ◽

Melinawaty Lumban Tobing

Keyword(s):

Job Satisfaction ◽

Sampling Method ◽

Employee Performance ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Positive Influence ◽

Analysis Method ◽

Employee Job Satisfaction ◽

Quantitative Descriptive

Employees have a big role in fulfilling fluency in the field of organization. Organizations need human resources to develop their businesses. This study aims to examine and analyze the effect of competence, work discipline, and job satisfaction on employee performance at PT Nasatech Sukses Abadi Medan. The phenomenon of performance instability that can be seen from the achievement of the company's targets caused by lack of competence and employee work discipline and a decrease in employee job satisfaction is the background of this study. The research method used is a quantitative approach, the type of research is quantitative descriptive, and the nature of this study is descriptive explanatory. The data analysis method is multiple linear regression analysis. The sampling technique uses the saturation sampling method. The study sample was 83 employees. The results of this study prove the existence of a significant and positive influence on competence, work discipline, and job satisfaction have a positive and significant effect on employee performance at PT Nasatech Sukses Abadi Medan. Keywords: Competence, Work Discipline, Job Satisfaction, Employee Performance

Download Full-text

TARIF RATA- RATA PENUMPANG, JUMLAH PENUMPANG, DAN JAM KERJA PADA PENDAPATAN DRIVER GOJEK KOTA BUKITTINGGI.

jurnal ekonomi ◽

10.47896/je.v24i1.331 ◽

2021 ◽

Vol 24 (1) ◽

pp. 14-27

Author(s):

Andria - Ningsih ◽

Anneputri Putri Anne ◽

Eka Hendrayani Hendrayani Een ◽

Delfi Hurnis Hurnis Delfi ◽

Fitria Fitria Ia

Keyword(s):

Linear Regression Analysis ◽

Sampling Technique ◽

Working Hours ◽

Multiple Linear Regression Analysis ◽

Primary Data ◽

Coefficient Of Determination ◽

Analysis Method ◽

Validity And Reliability ◽

Purposive Sampling ◽

The City

The purpose of this study was to determine the effect of the average passenger fare, number of passengers and working hours on income. This research was conducted using primary data. By providing a questionnaire statement to the respondent, using a Likert scale measurement. The population in this study were all Gojek drivers in the city of Bukittinggi. The number of samples is 94 people with purposive sampling technique. This study uses multiple linear regression analysis analysis method and uses quantitative analysis, namely the validity and reliability test, classical assumption test, t test and F test and the coefficient of determination test. Keywords: average passenger fare; income; number of passengers; working hours Tujuan penelitian ini adalah untuk mengetahui pengaruh tarif rata-rata penumpang, jumlah penumpang dan jam kerja terhadap pendapatan. Penelitian ini dilakukan menggunakan data primer. Dengan memberikan peryataan kuesioner kepada responden, dengan menggunakan pengukuran Skala Likert. Populasi dalam penelitian ini adalah seluruh Driver Gojek yang ada di Kota Bukittinggi. jumlah sampel 94 orang dengan teknik Purposive Sampling. Penelitian ini menggunakan metode analisis analisis regresi linear berganda serta menggunakan analisis kuantitatif yaitu uji validitas dan reliabilitas, uji asumsi klasik, uji t dan uji F dan uji koefisien determinasi. Kata kunci: jam kerja; jumlah penumpang; tarif rata-rata penumpang; pendapatan

Download Full-text

AN ANALYSIS OF VILLAGE FINANCIAL MANAGEMENT: THE IMPROTANCE OF REGULATIONS, VILLAGE FINANCIAL MANAGER COMPETENCIES AND COMMITMENT TO TASK IN KABUPATEN KONAWE SELATAN

Mega Aktiva Jurnal Ekonomi dan Manajemen ◽

10.32833/majem.v8i2.87 ◽

2019 ◽

Vol 8 (2) ◽

pp. 71

Author(s):

Nita Hasnita ◽

Mulyati Akib ◽

Ernawati Ernawati ◽

Rosnawintang Rosnawintang

Keyword(s):

Regression Analysis ◽

Financial Management ◽

Random Sampling ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Test Results ◽

Village Government ◽

The Village ◽

Interaction Test

This study aims to examine and analyze the variables that affect village financial management in Konawe Selatan village government especially in the aspects of village financial manager competence, commitment to tasks, and regulation. Data was collected by using questionnaires and documentation. The populations in this study were the Village Head, Village Secretary, Village Treasurer and Kasi/Kaur which numbered 1,344 people. The sampling technique by proportional stratified random sampling so that the overall number of respondents totaled 308 people. The analysis used multiple linear regression analysis with interaction test (Moderated Regression Analysis-MRA). The results showed that the competence of village financial managers had a positive and significant effect on village financial management while commitment to the task had a positive and not significant effect on village financial management. The MRA test results indicate that regulation cannot moderate the village financial manager competency variables and commitment to the task of village financial management. The adjusted R-Square value shows that the contribution of village financial manager competency variables, commitment to duties and regulations on village financial management variables is 47.5% and 52.5% of village financial management variables are influenced by other factors outside the model. Therefore, to improve village financial management in the Village Government in Kabupaten Konawe Selatan, it is necessary to consider village financial manager competencies in aspects of skills and experience, commitment to tasks on responsive aspects of change and sense of responsibility, and regulation on aspects of ease of implementation and understanding.

Download Full-text

The Influence of Organizational Commitment, Competence of Village Fund Management Offficers, and Utilization of Information Technology on Accountability of Village

AFEBI Accounting Review ◽

10.47312/aar.v4i02.291 ◽

2020 ◽

Vol 4 (02) ◽

pp. 94

Author(s):

Siska Apriana ◽

Darwis Said ◽

Nurleni Nurleni

Keyword(s):

Information Technology ◽

Regression Analysis ◽

Financial Management ◽

Sampling Method ◽

Linear Regression Analysis ◽

Total Sample ◽

Multiple Linear Regression Analysis ◽

Primary Data ◽

Fund Management ◽

Positive Effect

This study aims to analyze the effect of commitment of organization, competence of village fund management officers, and utilization of information technology on accaountability of village financial management either partially or simultaneously.The data used in the study are primary data in the form of questionnaires with a total sample of 96 respondents. The method used is a quantitative approach and multiple linear regression analysis which determined by purposive sampling method. The findings from this research indicate that (1) partially commitment of organization, competence of village fund management officers and utilization of information technology has a positive effect and significant impact on the accountability of village financial management (2) commitment of organization, competence of village fund management officers and utilization of information technology has simultaneous effect on the accountability of village financial management.

Download Full-text