scholarly journals PENGARUH LOVE OF MONEY, RELIGIUSITAS, NILAI ETIS, TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI DAN IDEALISME SEBAGAI VARIABEL MODERATING (STUDI PADA MAHASISWA EKONOMI KOTA PALU)

2020 ◽  
Vol 12 (1) ◽  
pp. 49-72
Author(s):  
Irham Pakkawaru

This research is the result of a verification study entitled “Effects of love of money, religiosity, and ethical values on the tendency of accounting fraud and idealism as a moderate variable in economics students in Palu. In this research, the researcher used quantitative research method. The data used were primary and secondary data. The research population were students majoring in Economics in Palu. The sampling technique was based on proportional random sampling. The researcher also used multiple regression analysis, different test and residual test. The results of this research showed that variable of love of money, religiosity, and ethical values had an effect on the tendency of accounting fraud, while idealism was not a moderating variable. In addition, there was an idealism difference between female and male students in Palu and there was no difference in the tendency between female and male students in Palu.

2020 ◽  
Vol 8 (2) ◽  
pp. 218
Author(s):  
Desy Rusmaningati ◽  
Ida Bagus Suryawan

Tamansari Water Castle is a sub-tourist attraction located in the Keraton Yogyakarta complex, this tourist attraction is famous for its heritage buildings and also for its water palace. Since it was opened to tourists on April 1, 1974 many tourists visited this tourist attraction, both domestic and foreign tourists. Since the opening of this tourist attraction for the first time, which has not yet drawn retribution rates to tourists, there have been several times the rate of retribution increases to enter this tourist attraction. So there needs to be research on the feasibility of increasing the levy rate. In this regard, the author tries to examine the "Studi Kelayakan Peningkatan Tarif Retribusi di Daya Tarik Wisata Tamansari Water Castle".                        The research method used in this study is quantitative research with comparative matrix analysis techniques, to analyze the feasibility of increasing levy rates in the tourist attraction of Tamansari Water Castle. Sources of data from primary and secondary data, data collection techniques using observation, interviews and literature studies, and interview instruments in the form of interview guidelines. Determination of informants at Tamansari Water Castle in this study using purposive sampling technique, so as to obtain accurate data about the feasibility of increasing levy rates in the tourist attraction of Tamansari Water Castle.                  The results of the research obtained were the feasibility of increasing the levy rate in the tourist attraction of Tamansari Water Castle.   Keywords: feasibility, tamansari water castle,


2021 ◽  
Vol 2 (2) ◽  
pp. 194-199
Author(s):  
Efritati Hasibuan ◽  
Hanny Theresya ◽  
Lidya Fronika Lumban Gaol ◽  
Wilsa Road Bettermen Sitepu

This study aims to find and examine how the effect of DPK, BOPO, and LDR on Profitability in the Banking Sector Listed on the IDX 2016-2018. Descriptive method is used in this research method and also the quantitative approach, and this type of quantitative research aims to examine the population and sample.  And to examine the population and the sample the researcher used a purposive sampling technique. Population of 44 companies with a sample of 17 companies from 2016-2018. Data collection techniques consist of reviewing documentation data and secondary data sources from the IDX financial statements for the 2016- 2018 period. This research has been tested in multiple linear regression studies. Existing data will be tested with the Classical Assumption Test. Hypothesis testing and classical assumption tests use the T and F tests in SPSS. DPK has a positive and significant effect on profitability partially, BOPO has no effect and is not significant to partially Profitability, LDR has a partial and significant effect on Profitability in the Banking Sector Listed on the Indonesia Stock Exchange


2021 ◽  
Vol 2 (2) ◽  
pp. 212-225
Author(s):  
Idris Saleh

This research aims to show the effect of capital adequacy ratio (CAR), financing to deposit ratio (FDR), non-performing financing (NPF), operating expenses on operating income (OEOI), and inflation partially and simultaneously on return on assets (ROA) at Sharia Commercial Bank in Indonesia. This type of research is a quantitative research using secondary data based on panel data. The research population consisted of 11 Islamic Commercial Banks in Indonesia using the purposive sampling technique so that 220 samples were obtained. The data analysis technique used is panel data regression method, classical assumption test, coefficient of determination, t-test, and f-test. The results show that CAR has a positive and significant effect on ROA, FDR has a negative and insignificant effect on ROA, NPF, and inflation has a positive effect and is not significant on ROA. At the same time, OEOI has a negative and significant effect on ROA. Simultaneously all independent variables have a significant effect on ROA.


2018 ◽  
Vol 5 (1) ◽  
pp. 137
Author(s):  
Ngurah Putu Nova Merta Pranitya ◽  
Ida Bagus Suryawan

Pandawa Beach is one of beaches thatlocatedon the south coast of Bali Island, exactly in Kutuh Village, Kuta Selatan Subdistrict, Badung-Regency. This beach is visited by hundreds of domestic tourists everyday. White sand, shallow beach, limestone hill, and also the clean torquoise water being photography or selfie objects in every single day by domestic tourists. The photos-averagely uploaded to social medias everyday. This activity surely will affect many people to come and visit to Pandawa Beach. Thus, this case made the background of choosing the topic “Facebook’sEffecttoward Visiting-Decision of Domestic Tourists toPandawa Beach” to be researched. The goal of this research is to determine the significance of Facebook’s effect toward-visiting decision of domestic-tourists to Pandawa Beach. The research method that used-in this research are quantitative research method with validity test analysis, reliability test, frequency test, t-test, and correlation analysis to analyze the-Facebook’s effecttoward visiting decision toPandawa Beach. Data sources are gained from primary data and secondary data. Data collecting technique used observation method, documentation, and using-questionnaires. Sample of tourists determination technique used in this research is incidental sampling technique. This research is also limited with theory of planned behavior, concept of social media, concept of visiting decision, and concept of tourists. The results of this research isthat-Facebook haseffecttoward the visiting decision of domestic tourists in Pandawa Beach but the effectis weak. This is caused that the tourist who visits-Pandawa Beach also have references of another good beaches in online social media so the Pandawa Beach is not the location that prioritized or the only one tourist attraction that chosen-to be visited by domestic tourists.   Keywords: Facebook’s Effect, Visiting Decision, Domestic Tourists, Pandawa Beach


2021 ◽  
Vol 1 (1) ◽  
pp. 16-24
Author(s):  
Irvan Muhamad Rizky ◽  
Azib

Abstract. Mudharabah, Murabahah and Musyarakah Against ROA on Sharia Purchases listed on the Indonesia Stock Exchange. The data in this study are quarterly financial statements at Bank Rakyat Indonesia Syariah with a purposive sampling technique and obtained research samples of 6 samples of 30 data. For the dependent variable (Y) of this study is Return On Assets (ROA). For independent variables (X) published: Murabahah, Mudharabah, and Musyarakah. The method used is a quantitative research method. For the data source is secondary data using SPSS 20.0 data processing analysis. Based on the results of multiple regression analysis, the results of this study indicate that Murabahah and Mudharabah have a positive and significant effect on Return On Assets (ROA), Musyarakah have a negative and significant effect on Return On Assets (ROA), and Inflation does not play a role on Return On Assets (ROA). Abstrak. Penelitian ini bertujuan untuk mengetahui apakah, Mudharabah, Murabahah dan Musyarakah Terhadap ROA pada Perbankan Syariah yang terdaftar di Bursa Efek Indonesia. Data dalam penelitian ini adalah laporan keuangan triwulan pada Bank Rakyat Indonesia Syariah dengan teknik purposive sampling dan diperoleh sampel penelitian sebanyak 6 sampel 30 data. Untuk variabel dependen (Y) dari penelitian ini adalah Return On Asset (ROA). Untuk variabel independen (X) meliputi: Murabahah, Mudharabah, dan Musyarakah. Metode yang digunakan adalah metode penelitian kuantitatif. Untuk sumber data adalah data sekunder dengan menggunakan analisis pengolahan data SPSS 20.0. Berdasarkan hasil analisis regresi berganda, maka hasil penelitian ini menunjukkan bahwa Murabahah dan Mudharabah berpengaruh positif dan signifikan terhadap Return On Asset (ROA), Musyarakah berpengaruh negatif dan signifikan terhadap Return On Asset (ROA), dan Inflasi tidak berpengaruh terhadap Return On Asset (ROA).


2018 ◽  
Vol 8 (2) ◽  
pp. 52
Author(s):  
Yohanes Yoelvan Negong

Identity politics is a concept and a political movement which the attention focus is difference as a major political category. In Indonesia the identity politics is more related to ethnicity, religion, ideology, and local interests that are generally represented by elites with their respective articulations, respectively. The direct local elections since 2005 have created an interesting phenomenon, when religious and ethnic-based politics are considered the strategic in attracting sympathy and support from the community. This research is aimed to find out the religion influence and ethnic on the voting behavior by Kupang society in the East Nusa Tenggara Governor and Vice Governor Election 2013. In this research is used Ethnic especially primordial theory by the instrumentalist approach, and religion especially religious and voting behavior approach in psychological and rational. The research method used is quantitative research method with multistage random sampling technique, with the primary data collection method using survey and document analyses as well as literature for secondary data. The results showed that religion and ethnic influence on the Kupang people voting behavior in the East Nusa Tenggara Governor and Vice Governor election 2013.


2018 ◽  
Vol 8 (1) ◽  
pp. 9
Author(s):  
Rina Mariani

Abstrak - Penelitian ini bertujuan untuk mengetahui perbandingan kemampuan literasi matematika siswa madrasah negeri dan swasta. Metode yang digunakan dalam penelitian ini adalah metode penelitian kuantitatif dengan jenis penelitian kausal komparatif. Populasi dalam penelitian ini adalah seluruh Madrasah Aliyah Negeri dan Swasta di kota Mataram, sedangkan sampelnya adalah MAN 2 Mataram dan MA NW Mataram. Metode pengambilan sample yang digunakan dalam penelitian ini adalah tekhnik purposive sampling. Hasil penelitian ini menunjukkan bahwa kemampuan literasi matematika siswa madrasah negeri dengan swasta berbeda, dimana kemampuan literasi matematika siswa madrasah negeri lebih unggul dibandingkan dengan madrasah swasta baik itu dalam penalaran matematis dan representasi matematis.Abstract:  This study aims to determine the ratio of literacy skills of madrasah students and private state. The method used in this research is a quantitative research method with the type of comparative causal research. Population in this research is all State and Private Madrasah Aliyah in town of Mataram, while the sample is MAN 2 Mataram and MA NW Mataram. Sampling method used in this research is purposive sampling technique. The results of this study indicate that the ability of math literacy of public madrasah students with private is different, where the ability of math literacy of madrasah public students is superior compared to private madrasah both in mathematical reasoning and mathematical representation.


Author(s):  
Adika Fatahillah

This study aims to determine the presence or absence of agility relationship with dribbling ability. Samples in this study only male students amounted to 20 people, the sampling technique is done by purposive sampling. This research method pertained to the type of quantitative research by using correlational analysis techniques. The data collection technique uses the Illinois Agility Run agility test instrument and dribbling ability with a dribbling bolabasket ability test. The results obtained tcount greater than ttable or 3.6977 greater than 1.734, so it can be said that the hypothesis Ha accepted research and hypothesis H0 rejected . Can be seen from the calculation of results that show the value of correlation r with the provision value r = 0.657 then the correlation coefficient pertained strong. The result of coefficient value showed that the variables of free agility contribute to the ability of dribblingbolabasket of 43.16 percent and the remaining 56.84 percent is determined by other variables Keywords: Agility, Dribbling Capability  


2018 ◽  
Vol 26 (1) ◽  
pp. 95-111
Author(s):  
Sulastiningsih Sulastiningsih ◽  
Rizka Imanita Sholihati

This study aims to determine whether the financial performance measured by using CAR, ROA, LDR, BOPO, and CSR can affect the value of banking companies as measured by using PBV. This study uses secondary data taken from the annual report of banking companies during the year 2012-2016 listed on the Indonesia Stock Exchange. The number of samples of this study as many as 25 banking companies with a total of 125 data. This research method is quantitative research. The results of this study indicate the effect of CAR, ROA, LDR, BOPO, and CSR variables on firm value measured by using PBV in a banking company listed on the Indonesia Stock Exchange. Keywords: CAR, ROA, LDR, BOPO, CSR, PBV


2021 ◽  
Vol 3 (1) ◽  
pp. 35-43
Author(s):  
Dedy Hardiansyah ◽  
Nurhayati Nurhayati

The purpose of this study is to find out how much Return On Investment (ROI) is to assess the financial performance of PT Mitra Investindo, Tbk. This type of quantitative descriptive research uses secondary data. Data collection techniques are documentation and literature study. Research population for 22 years from the start of listing on the Indonesia Stock Exchange 1997-2019. Then a sample of 10 years from 2010-2019 with purposive sampling technique. The data analysis technique used statistical analysis with a one-sample t-test. The results showed that the Return On Investment (ROI) to assess the financial performance of      PT Mitra Investindo, Tbk was in a bad condition because it was less than 30% of the expected.


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