scholarly journals Does Financing Diversification Matter? An Evaluation of the Performance of Savings and Credit Cooperative Societies; a case of Kakamega County, Kenya

2013 ◽  
Vol 4 (3) ◽  
pp. 324-333 ◽  
Author(s):  
Jonathan Mwau Mulwa
Keyword(s):  
Descriptive Analysis ◽  
Zero Order ◽  
Correlational Design ◽  
Key Informant ◽  
Order Coefficient ◽  
Credit Cooperatives ◽  
Study Population ◽  
The Relationship ◽  
Positive Effect ◽  
Better Than

Financial sector liberalization in Kenya and the far world has created an enormous spectrum from which Savings and Credit Cooperative Societies (Saccos) can raise finances from. This has coincided with a period of good performances for a number of Saccos. However, there is no certain indication of a link between the good performance and the financing diversification; it is not clear whether those Saccos who have diverse financing sources perform any better than those who rely on their members savings. This paper therefore sought to establish the effect of financing diversification on the performance of Saccos by answering the question; does financing diversification affect the performance of a Sacco? The study used a descriptive correlational design with the study population being all Kenya Union of Savings and Credit Cooperatives (KUSCCO) member Saccos registered in Kakamega County. Data was collected from a key informant in every Sacco using a questionnaire and analysed using both descriptive and inferential statistics. Descriptive analysis was done to identify any trends and dispersions in the data while Karl Pearsons zero order coefficient of correlation was used to determine the nature of relationship between financing diversification and Sacco performance. Regression analysis was done to model the relationship between financing diversification and Sacco performance.  The study found out that financing diversification had a significant positive effect on Sacco performance. The study has, however, recommended further researches to establish the risk implications of financing diversification on Saccos.

scholarly journals Faktor Kelembagaan, Sosial Ekonomi Dan Penerapan (Adopsi) Teknologi Terhadap Keberhasilan Usahatani Kopi Arabika Java Preanger

2021 ◽  
Vol 9 (1) ◽  
pp. 94
Author(s):  
Euis Dasipah ◽  
Dety Sukmawati ◽  
Dian Purwadi Faturachman
Keyword(s):  
Random Sampling ◽  
Descriptive Analysis ◽  
Simple Random Sampling ◽  
Main Hypothesis ◽  
Simultaneous Application ◽  
Coffee Farmers ◽  
Study Population ◽  
Coffee Farming ◽  
The Relationship ◽  
Positive Effect

This study aims to determine and study "Institutional Farmers, Socio-economic and Technological Adoption of the Success of Java Preanger Arabica Coffee Farming (Survey of Coffee Farmers in Rancakalong District, Sumedang Regency)". Descriptive Analysis research method, with the research variables consisting of two independent variables namely, farmer institutions and farmers' socio-economic, and two Bound Variables namely Application of technology and success of coffee farming. The study population numbered 110, with a sample of 86 people, simple random sampling. / Simple random sampling, every subject in the population has the same chance of being selected as a sample. Main Hypothesis Testing Results indicate that farmer institutions, farmer socio-economics and application of technology Influence the success of coffee farming, the results of the Hypothesis Sub-tests are; (1) farmer institution influences the success of coffee farming in Rancakalong District, Sumedang Regency, (2) farmer socioeconomic influences on the success of coffee farming in Rancakalong District Sumedang Regency and the application of technology influences the success of coffee farming in Rancakalong District Sumedang Regency, (3) There is The relationship between farmer institutions and socio-economics in Rancakalong District, Sumedang Regency. Farmer institutionalization, farmer socio-economic condition and simultaneous application of technology have a positive effect on the success of coffee farming in Rancakalong Subdistrict, but when compared to the influence of all variables, the Farmer Institution has a smaller effect. While the cause of the influence of X2 is higher than X1, because the dynamics of farmer groups are common everywhere and at any time and are usually more directly related to how to improve farming yields so that the interaction is stronger. Considering the various limitations in this study, it needs to be followed up more broadly and deeply, so that it can provide more comprehensive benefits and look at other factors that influence the success of coffee farming.

scholarly journals PENGARUH TINGKAT KEPATUHAN WAJIB PAJAK TERHADAP PENERIMAAN PAJAK YANG DIMODERASI OLEH INTENSITAS PEMERIKSAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA KUNINGAN

2018 ◽  
Vol 1 (01) ◽  
Author(s):  
Ida Soraya Dadang Suhendar
Keyword(s):  
Statistical Analysis ◽  
Descriptive Analysis ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Tax Revenue ◽  
Tax Revenues ◽  
Tax Audit ◽  
Study Population ◽  
Positive Effect ◽  
Descriptive Method

The purpose of this study was to illustrate the level of taxpayer compliance, the tax audit intensity, and the tax revenue as well as the influence of taxpayer compliance and tax audit intensity either simultaneously or partially on tax revenue, and the influence of the tax audit intensity of the interaction level of taxpayer compliance on tax revenue in the Tax Office Primary Kuningan. The hypothesis that the authors propose was the level of taxpayer compliance and tax audit intensity simultaneously affect the tax revenue, the level of taxpayer compliance a positive effect on tax revenue, tax audit intensity positive effect on tax revenue, tax audit intensity positive effect on the interaction level of taxpayer compliance on tax revenue. This research was conducted by using descriptive method verifikatif with quantitative approach. The study population was taxpayer compliance data, the realization of tax audits, and tax revenue to the Tax Office Primary Kuningan. Sampling using non probability sampling was purposive sampling technique in order to obtain samples of the data that taxpayer compliance, realization of tax audits, and tax revenue to the Tax Office Primary Kuningan for 5 years was from the year 2009 until the year 2013 in the form of data analysis tools description and analysis of statistical analysis through regression analysis moderating. Based on the results of the descriptive analysis showed that the Tax Office Primary Kuningan generally have high levels of tax compliance, tax audit intensity, and tax revenues were likely to increase each semester with an average of 15583.50 respectively SPT, 16017.4010 tens of millions of dollars, and 59.8960 tens of millions of dollars. Statistical analysis showed that the level of taxpayer compliance and tax audit intensity simultaneously and significantly influential to tax revenues, the level of taxpayer compliance was significantly positive effect on the increase in tax revenue, tax audit intensity was significantly positive effect on tax revenue, and the tax audit intensity significantly positive effect on the interaction level of taxpayer compliance on tax revenues.

scholarly journals The Influence of Audit Staff Quality and Client Type on Audit Evidence Collection with Communication Type as Moderation

2020 ◽  
Vol 3 (1) ◽  
pp. 103-117
Author(s):  
Syamsuri Rahim ◽  
Hamzah Ahmad ◽  
Nurwakia Nurwakia ◽  
Nurfadila Nurfadila ◽  
Muslim Muslim
Keyword(s):  
Hypothesis Test ◽  
Sampling Technique ◽  
Test Results ◽  
Accounting Firm ◽  
Audit Evidence ◽  
Evidence Collection ◽  
Study Population ◽  
The Relationship ◽  
Positive Effect ◽  
Public Accountant

This study aims to examine the effect of audit staff quality (staff in-charge or auditors who carry out audit tasks) and the client type on the audit evidence collection is moderated by the communication type. The study population was auditors working in the Makassar Public Accounting Firm. The sampling technique used was purposive sampling, while the data collection was done by distributing questionnaires to all auditors who met the sample criteria. The samples are thirty-three auditors from seven public accountant office in Makassar city. The hypothesis test was conducted using Smart PLS 3. This study found that the audit staff quality, client type, and communication type had a positive effect on the collection of audit evidence directly. Furthermore, the moderation test results found that the communication type strengthens the relationship between the client type and the collection of audit evidence. It means that while gathering audit evidence, the higher the audit staff quality, the more evidence they can obtain. The same result also found in the relationship between the client type and the audit evidence collection. When the client type is friendly, the more audit evidence is gathered. Based on these results, it is suggested that junior auditor must build their confidence in dealing with the clients.

scholarly journals FAKTOR YANG MEMPENGARUHI IMPLEMENTASI SAK ETAP PADA UMKM DENGAN KETIDAKPASTIAN LINGKUNGAN SEBAGAI VARIABEL MODERASI

2019 ◽  
Vol 5 (1) ◽  
Author(s):  
Indah Anisykurlillah ◽  
Bergas Rezqika
Keyword(s):  
Environmental Uncertainty ◽  
Sampling Technique ◽  
Educational Background ◽  
Analysis Technique ◽  
Business Size ◽  
Study Population ◽  
Relationship Of ◽  
The Relationship ◽  
Positive Effect ◽  
And Training

This research aims to determine the effect of educational background, business size, business age, understanding of technology, socialization and training on the Implementation of SAK ETAP and its effects when moderated by environmental uncertainty. The study population was oyster mushroom MSMEs that were spread in Temanggung Regency, a total of 48 MSMEs. Sampling using saturation sampling technique, then obtained a sample of 48 respondents for analysis. The data analysis technique used is the Moderate Regression Analysis (MRA) with the help of IBM SPSS Statistics 21 program. The results showed that socialization and training had a significant positive effect on the implementation of SAK ETAP. Environmental uncertainty strengthens the relationship of socialization and training to the implementation of SAK ETAP. Educational background, business size, and understanding of technology have no effect on the implementation of SAK ETAP. Environmental uncertainty cannot moderate the relationship of educational background and implementation of SAK ETAP. Environmental uncertainty cannot moderate the relationship between understanding technology and implementing SAK ETAP. The conclusions of this research indicate that the higher the frequency of socialization and training has an effect on the implementation of SAK ETAP and environmental uncertainty can be used as moderation because it is able to strengthen business size, business age and socialization and training.�Keywords: Implementation of SAK ETAP; Educational Background; Business Size; Business Age; Understanding of Technology; Socialization and Training; Environmental Uncertainty

scholarly journals HUBUNGAN ANTARA PENGETAHUAN DENGAN SIKAP IBU USIA 40 – 45 TAHUN TERHADAP MENOPAUSE DI RW 04 SUKA MULYA WILAYAH KERJA PUSKESMAS SAIL PEKANBARU TAHUN 2009

1930 ◽  
Vol 6 (02) ◽  
pp. 87-94
Author(s):  
Riamah
Keyword(s):  
Sampling Method ◽  
Eating Patterns ◽  
Negative Attitudes ◽  
Excessive Exercise ◽  
Correlational Design ◽  
High Knowledge ◽  
Study Population ◽  
Level Of Knowledge ◽  
The Difference ◽  
The Relationship

Menopause is the permanent cessation of menstruation in a woman who generally occurs at age 50-51 years. Causes that trigger menopause is a disease such as tuberculosis of the ovary or ovarian cancer, lifestyle is wrong, the shift in eating patterns in some women, lazy to exercise, excessive exercise. This study is a correlational design approach croos sectional study aimed to examine the relationship between knowledge with maternal attitude toward menopause. The study population was 50 mothers aged 40-45 years, using total sampling method. Measuring instrument used was a questionnaire. From the results of the data collection characteristics of the respondents found the majority of respondents was 40 years old (46%), education level of the majority of high school educated are (46%), work as respondents (66%) did not work, whereas for information as much (66%) of respondents had get information and most received resources from books / magazines as many (28%). The analysis is Univariate and Bivariate. In this study as many (66%) of respondents have a high knowledge level (median = 8) and as many (58%) of mothers have a positive attitude (median = 45). The results of this study indicate that there is no relationship between the level of knowledge of the mother's attitude toward menopause where ρ = 0:41> α = 0.05. This means that women who have high knowledge about menopause does not affect the mother's attitude to be positive as well as negative because of the difference between high and low knowledge that has positive and negative attitudes not too siqnifikan.

scholarly journals Peran kepercayaan, manfaat dan religiusitas dalam meningkatkan niat menggunakan kembali dompet digital

2021 ◽  
Vol 10 (2) ◽  
pp. 181
Author(s):  
Adinda Ridhia A.N ◽  
Yudi Sutarso
Keyword(s):  
Statistical Analysis ◽  
Descriptive Analysis ◽  
Perceived Value ◽  
Continuance Intention ◽  
Perceived Benefit ◽  
The Future ◽  
The Relationship ◽  
Positive Effect ◽  
Moderating Role

The purpose of this study is to examine the effect of trust and perceived value on continuance intention of payment gateway services with religiosity as moderation variable. This study involves 130 respondents collected through questionnaires in the area of Surabaya and Sidoarjo, East Java. Their responses were analyzed using descriptive analysis with SPSS 16.0 and statistical analysis with WarpPLS 6.0. The results indicate that trust and perceived benefit have positive effect on continuance intention. The moderating role of religiosity has an effect on the relationship between trust and continuance intention. It can be impliead that wallet payment companies should develop their strategies in the future, especially as an evaluation of the performance of their services in fintech competition. They should also provide important information to wallet payment so that they can build trust and perceived benefit that have an impact on continuance intetntion by moderating religiosity to increase the use of wallet payment services.

scholarly journals Analysis of the Effect of Auditor Independence, and Auditor Ethics on Audit Quality at a Public Accounting Firm in Medan City with Auditor Experience as a Moderating Variable

2021 ◽  
Vol 04 (08) ◽  
Author(s):  
Dennys Paulus Parlindungan Damanik ◽  
Keyword(s):  
Audit Quality ◽  
Structural Model ◽  
Sampling Technique ◽  
Auditor Independence ◽  
Correlational Research ◽  
Result Show ◽  
Study Population ◽  
Relationship Of ◽  
The Relationship ◽  
Positive Effect

This study aims to determine the effect of auditor’s independence and auditor’s ethics on audit quality at public accountant office in Medan city with auditor’s experience as moderating variable. The method used in this study is a correlational research that study the relationship of independent variables namely auditor’s independence and auditor’s ethics with dependent variable namely audit quality and moderation variable namely audit quality. The study population was 186 auditors with sample of 45 auditors determine using purposive sampling technique. The technique of collecting data using a questionaire. Data of questionaire was analyzed with SmartPLS. The process is starting with evaluating of the measuring model than continue with the evaluating of the structural model. The result show that the measuring model has been valid and reliable and can be accepted substantially. The evaluating result of structural model show that auditor’s independence and auditor’s ethics have positive effect but not significant on audit quality. The auditor’s experience does not moderate the relationship of auditor’s independence and auditor’s ethics on audit quality.

scholarly journals The relationship between zakat disclosures and Islamic banking performance: Evidence from Yemen

2021 ◽  
Vol 16 (1) ◽  
pp. 52-61
Author(s):  
Eissa A. Al-Homaidi ◽  
Ebrahim Mohammed Al-Matari ◽  
Suhaib Anagreh ◽  
Mosab I. Tabash ◽  
Nabil Ahmed Mareai Senan
Keyword(s):  
Descriptive Analysis ◽  
Secondary Data ◽  
Bank Performance ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Return On Assets ◽  
Return On Equity ◽  
Islamic Financial Institutions ◽  
The Relationship ◽  
Positive Effect

This paper aims to analyze the link between the disclosure of zakat information and the performance of Islamic financial institutions in Yemen. Panel data of three Islamic banks working in Yemen were used. The study used a 16-item disclosure index to measure zakat disclosure information, and the financial performance of banks was calculated using two proxies, such as return on assets (ROA) and return on equity (ROE). Based on secondary data, this study used correlation matrix, descriptive analysis and regression analysis. ROA results revealed that zakat data and the age of a bank significantly affected financial results calculated by ROA, while the size of Islamic banks had an insignificant influence of banking performance. Zakat information and the size of Islamic banks have a positive effect on bank performance, while the age of the bank negatively influences the performance of banks. The results concerning ROE indicated that zakat data and the age of a bank have a strong and significant influence on the performance of banks, determined by ROA, while the size of a bank has a negative and insignificant effect on the performance of banks, determined by ROE.

scholarly journals Internal Control, Nature of Equity and Corporate Social Responsibility

2018 ◽  
Vol 9 (1) ◽  
pp. 12
Author(s):  
Lu Sun ◽  
Nanni Su
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Internal Control ◽  
Empirical Test ◽  
Stock Exchanges ◽  
Corporate Social ◽  
The Relationship ◽  
Positive Effect ◽  
Better Than

Enterprises can promote the fulfillment of corporate social responsibility through excellent internal control so as to achieve the long-term development. Based on the empirical data of main board listed companies of Shanghai and Shenzhen Stock Exchanges from 2013 to 2015, this paper conducts an empirical test by establishing the relationship models among internal control, nature of equity and corporate social responsibility. The results indicate that: (a) Internal control can positively promote the fulfillment of corporate social responsibility; (b) The state-owned enterprises fulfill corporate social responsibility better than non-state-owned enterprises; (c) State-owned enterprises can enhance the positive effect of internal control on the fulfillment of corporate social responsibility.

Hubungan Keseimbangan Dan Koordinasi Mata Kaki Terhadap Kemampuan Passing Cabang Olahraga Futsal Siswa SMA Negeri 8 Gowa

2020 ◽  
Vol 2 (1) ◽  
pp. 7-19
Author(s):  
Sarifuddin Arham
Keyword(s):  
Regression Analysis ◽  
Significant Relationship ◽  
Random Sampling ◽  
Descriptive Analysis ◽  
Coefficient Of Determination ◽  
Analysis Technique ◽  
Study Population ◽  
Independent Variable ◽  
Passing Ability ◽  
The Relationship

This study aims to determine the relationship between balance and passing ability, the relationship between ankle coordination and passing ability, and the relationship between balance and eye coordination on the passing ability of the futsal sport of SMA Negeri 8 Gowa students. This type of research is correlational with the independent variable being balance. and ankle coordination, while the dependent variable is the ability to pass. The study population was students of SMA Negeri 8 Gowa and a sample of 30 students was taken. The technique of determining the sample is random (random sampling) by lottery. The analysis technique used is descriptive analysis, correlation analysis, regression analysis and the data were analyzed using SPSS version 16. The results showed that 1). There is a significant relationship between the balance of the passing ability in the futsal sport of SMA Negeri 8 Gowa students with a correlation value (R) = 0.703. 2). There is a significant relationship between the coordination of the ankles and the passing ability of the futsal sport of SMA Negeri 8 Gowa students with a correlation value (R) = 0.742. 3). There is a significant relationship between balance and eye coordination on the passing ability of the futsal sport of SMA Negeri 8 Gowa students with a correlation value (R) = 0.887, and with the coefficient of determination (r2) = 786 or equal to 7.86%. Thus it can be concluded that there is a significant relationship between balance and coordination of the ankles on the passing ability of the futsal sport of SMA Negeri 8 Gowa students.

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