scholarly journals PENGARUH PELAKSANAAN ETIKA PROFESI TERHADAP PENGAMBILAN KEPUTUSAN AKUNTAN PUBLIK (AUDITOR)

2006 ◽  
Vol 6 (2) ◽  
pp. 249
Author(s):  
Hery ,
Keyword(s):  
Decision Making ◽  
Professional Ethics ◽  
Primary Data ◽  
Survey Method ◽  
Sample Test ◽  
Professional Person ◽  
Convenience Sampling ◽  
Public Accountant

<p class="Style1">The main purpose of this research is to find out: (1) in how far public accountant have understood about the implementation of professional ethics, and (2) how influence the implementation of professional ethics toward public accountant's decision making that can be accounted for. That method was adopted to Collect data was based on survey method and convenience sampling. Primary data was taken from closed questionnaire, taken from 85 public accountant. The Scale measurement using the method of Likert's scale on five points. Data then was analysed statistically (quantitative) by used one-sample test and regression aquation to prove the truth of hypothesis. The result of analysis shows that public accountant mostly have understood about the implementation of professional ethics. Generally, according to Sonny Keraf (1998) : a professional person is a person that is always doing activities (work) by refer to professional ethics.</p><p class="Style1"><strong>Keywords : </strong>professional ethics, decision making, public accountant</p>

Perception and awareness of Islamic accounting: student perspectives

2015 ◽  
Vol 23 (3) ◽  
pp. 306-320 ◽  
Author(s):  
Dodik Siswantoro
Keyword(s):  
Professional Training ◽  
Accounting Students ◽  
Primary Data ◽  
Certified Public Accountant ◽  
Content Type ◽  
Academic Courses ◽  
Sample Test ◽  
Narrow Gaps ◽  
Practical Implications ◽  
Public Accountant

Purpose – The purpose of this paper is to investigate the perception and awareness of Islamic accounting of undergraduate accounting students at Universitas Indonesia. The Indonesian Institute of Accountants has an Islamic Accounting Certification and a Certified Public Accountant (CPA) test, meaning that the course’s competency should satisfy both Islamic and CPA certification standards to be effective. Design/methodology/approach – The researcher used primary data obtained from a questionnaire. This research was based on the students’ understanding of Islamic accounting at the beginning of the class and at the middle of the semester. The sample test included questions based on the course’s syllabus. Each statement in the questionnaire represented the main topic of each week of the class. Data were analyzed using descriptive statistics, correlation analysis and tests of differences between groups of the sample. Findings – The results showed that few students were aware of Islamic accounting, but the course effectively improved comprehension. In general, respondents believed that Islamic accounting has better norms and value than conventional accounting. In fact, Muslims’ marks in the midterm test are lower than non-Muslims’ marks. This was unexpected, as Muslims had learned similar concepts about Islamic teaching. The students assumed that the course covered only common concepts, not dogma. Research limitations/implications – The sample was limited to students taking an Islamic accounting course at Universitas Indonesia. The results cannot be generalized to other cases. Practical implications – This research can narrow gaps between the needs of the accounting profession and the content of the Islamic accounting academic courses taken by students. To minimize fraud and emphasize Islamic teaching, the curriculum should feature strong and inherent Islamic principles. Originality/value – This may be the first paper to describe students’ perception and awareness of Islamic accounting after taking a course on this topic. Education on this subject should be incorporated into professional training where appropriate.

scholarly journals Lecturers’ Understanding on Indexing Databases of SINTA, DOAJ, Google Scholar, SCOPUS, and Web of Science: A Study of Indonesians

2018 ◽  
Author(s):  
Irwan Sugiarto
Keyword(s):  
Higher Education ◽  
Web Of Science ◽  
Descriptive Analysis ◽  
Sampling Technique ◽  
Google Scholar ◽  
Primary Data ◽  
Survey Method ◽  
Research Technology ◽  
Convenience Sampling ◽  
Cross Tabulation

The Ministry of Research, Technology and Higher Education of Indonesia has introduced several national and international indexers of scientific works. This policy becomes a guideline for lecturers and researchers in choosing the reputable publications. This study aimed to describe the understanding level of Indonesian lecturers related to indexing databases, i.e. SINTA, DOAJ, Scopus, Web of Science, and Google Scholar. This research used descriptive design and survey method. The populations in this study were Indonesian lecturers and researchers. The primary data were obtained from a questionnaire filled by 316 lecturers and researchers from 33 Provinces in Indonesia recruited with convenience sampling technique on October-November 2017. The data analysis was performed using frequency distribution tables, cross tabulation and descriptive analysis. The results of this study showed that the understanding of Indonesian lecturers and researchers regarding publications in indexing databases SINTA, DOAJ, Scopus, Web of Science and Google Scholar is that, on average, 66,5% have known about SINTA, DOAJ, Scopus, Web of Science and Google Scholar. However, based on empirical frequency 76% of them have never published with journals or proceedings indexed in Scopus.

scholarly journals IDENTIFIKASI FAKTOR -FAKTOR YANG MEMPENGARUHI PENGAMBILAN KEPUTUSAN DALAM PENGADOPSIAN PAKET TEKNOLOGI BUDIDAYA UDANG DI TANAH LAUT KALIMANTAN SELATAN

2008 ◽  
Vol 3 (2) ◽  
pp. 213
Author(s):  
Achmad Azizi ◽  
Hikmah Hikmah
Keyword(s):  
Decision Making ◽  
Formal Education ◽  
Secondary Data ◽  
Primary Data ◽  
Survey Method ◽  
Decision Making Process ◽  
Shrimp Culture ◽  
Internal Characteristic ◽  
Capital Access ◽  
Culture Technology

Riset ini bertujuan untuk mempelajari faktor-faktor yang mempengaruhi pengambilan keputusan dalam pengadopsian paket teknologi budidaya udang telah dilakukan pada tahun 2006 di kabupaten Tanah Laut, lokasi riset adalah Kabupaten Tanah Laut Propinsi Kalimantan Selatan. Riset Ini menggunakan metoda survey. Data yang dikumpulkan dalam riset ini adalah data primer dan data sekunder. Data primer diperoleh melalui wawancara menggunakan kuesioner terstruktur kepada responden, Jumlah responden dalam riset ini adalah 30 orang. Disamping itu dalam riset ini untuk mengali informasi melibatkan pembudidaya udang, tokoh masyarakat, kelembagaan terkait dan Dinas Perikanan setempat serta observasi lapangan. Hasil Riset menunjukkan bahwa faktor faktor yang mempangaruhi pengambilan keputusan secara diskriptif adalah 66,66 % keputusan diambil secara individu. Akan tetapi apabila dilihat dari karakteristik internal hasil analisis statistk, koefisien korelasi (rs) faktor faktor yang mempengaruhi pengambilan keputusan dalam pengadopsian paket teknologi budidaya udang adalah umur ( 0,820**), pendidikan formal (0,529), tingkat pendapatan (0,821**), kekosmopolitan (0,785**), pengalaman berusaha (0,660**), pola nafkah (0,744**)dan tingkat kepercayaan (0,486*). Kemudian apabila dilihat dari faktor eksternal, faktor yang mempengaruhi adalah keuntungan (0,789**), mudah untuk diusahakan (0,493*), referensi group (0,724**), akses modal (0,747**) dan ketersediaan informasi. (0,818**). Hal ini memperlihatkan bahwa faktor tersebur mempunyai hubungan yang erat pengambilan keputusan. Tittle: Indentification of Factor Enfluencing to Decision Making Process in the Adoption of Shrimp Culture Technological Package in the Tanah Laut, Kalimantan SelatanThis research aimed to study factors enfluencing decision making process in adopting technological package of shrimp culture in 2006. The research was done in Tanah Laut, the district in South Kalimantan. The research used survey method, Primary and secondary data were used in this study. Primary data were collected by interview using structured questionaire to 30 respondents, consisting of shrimp farmer, informal social leader and related institution. Result of the study showed that factors that influence decision making were taken individually (66,66%). Moreover, it can be seen from internal characteristic of coefficient corelation statistic by which, factors that influence decision making in shrimp culture technology package adopting were age (0,820**), formal education (0,529), income level (0,821**), cosmopolitan (0,785**), capital access (0,747**) and information availibility (0,818**). It showed that those factors have a tight relationship with decision making usiness.

scholarly journals PERSEPSI TOP EXECUTIVE (SEKTOR PUBLIK DAN SWASTA) TERHADAP FUNGSI INTERNAL AUDIT

2012 ◽  
Vol 4 (1) ◽  
pp. 23 ◽  
Author(s):  
Hery .
Keyword(s):  
Public Sector ◽  
Private Sector ◽  
Internal Audit ◽  
T Test ◽  
Primary Data ◽  
Survey Method ◽  
Negative Perception ◽  
Significant Difference ◽  
Convenience Sampling ◽  
Top Executive

<p class="Style16">The Main purpose of this research is to find out: (1) on how the Top Executive give their perception against the function of internal audit, and (2) on differences, if any, between perception of public Top Executive and private Top Executive against internal audit.</p><p class="Style16">The method that is used to Collect data was based on survey method and convenience sampling. Primary data was taken from closed questionnaire, taken from 73 Top Executive, which consist of 41 Top Executive of public sector (BUMN) and 32 Top Executive of private sector. The Scale measurement using the method of Likert's scale on five points. Data then was analysed statistically (quantitative) by used Z observation and t-test to prove the truth of hypothesis .</p><p class="Style16">The result of analysis shows that any Top Executive have negative perception about internal audit and no significant difference between public Top Executive and private Top Executive about perception toward the function of internal audit, whether from aspects 'watchdog', audit tee performance, preventive, intemal consultant, or knowledge.</p><p class="Style1"><strong><em>Keywords: </em></strong><strong><em>Internal audit, perception, public &amp; private top executive</em></strong></p>

scholarly journals The Influence Of Independence, Work Experience, Due Professional Care, Accountability, Integrity, And Clients Pressure On Audit Quality

2019 ◽  
Vol 16 (2) ◽  
pp. 17
Author(s):  
Windhy Puspitasari ◽  
Astrid Mafela ◽  
Fithriana Melani
Keyword(s):  
Work Experience ◽  
Audit Quality ◽  
Survey Method ◽  
Future Research ◽  
The Mean ◽  
Convenience Sampling ◽  
Professional Care ◽  
Client Pressure ◽  
Big Four ◽  
Public Accountant

<p>This research aims to prove the influence of independence, work experience, due professional care, accountability, integrity, and client pressure. The respondent of this research is auditors that working at big four and non-big four Public Accountant Firms (KAPs) located in Jakarta, which is junior, senior, and manager position. The total respondents are 91. This research was conducted using a survey method. Data were collected by distributing questionnaires using convenience sampling. The data analysis used multiple regression.<strong> </strong>The results indicate that independence, work experience, due professional care, integrity, and clients pressure have a significant influence on audit quality. Since the mean score for all variable are not achieved Likert scale 3 or agree, for future research need to consider for distributing from senior auditor with experience for more than five years.<strong></strong></p>

scholarly journals PERANAN PENYULUH TERHADAP PENGAMBILAN KEPUTUSAN PETERNAK DALAM ADOPSI INOVASI TEKNOLOGI PETERNAKAN DI KECAMATAN SANGKUB KABUPATEN BOLAANG MONGONDOW UTARA

ZOOTEC ◽  
2017 ◽  
Vol 37 (2) ◽  
pp. 496
Author(s):  
Zulfikar. . Lamarang ◽  
B F.J Sondakh ◽  
Anneke K Rintjap ◽  
Adrie A Sajow
Keyword(s):  
Decision Making ◽  
Technological Innovation ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Primary Data ◽  
Survey Method ◽  
Adoption Process ◽  
Scoring Method ◽  
Livestock Breeding

THE ROLE OF EXTENSIONISTS TO THE DECISION OF FARMERS IN THE ADOPTION OF TECHNOLOGICAL INNOVATION FARMS IN SANGKUB SUB-DISTRICT, NORTH BOLAANG MONGONDOW DISTRICT.Extension activities is one of the goverment’s efforts that have an important role in improving knowledge, skills and attitude to livestock. Extension workers have an important role in the development of livestock breeding and improvement of livestock technology adoption process to farmers. The purpose of this study was to examine the role of extension workers in decision making farmers in the adoption of technological innovation farms in District of Sangkub North of Bolaang Mongondow regency. This research was done by survey method. Three  villages was selected using purposive method. Thirty respondents then selected  from breeder groups, which is done randomly. Data collection was done by interview, observation and documentation. The sources of data taken include primary data in the form of respondent identity, the number of livestock kept, the technology applied and the role of extension workers. Secondary data obtained from agriculture office of north Bolaang Mongondow regency, agricultural and forestry extension agency (BP3K) of Sangkub sub-district and central bureau of statistics Bolaang Mongondow. Data were analyzed by using scoring method and descriptive analysis. Result of the research indicate that the tendency of farmer appraisal to agriculture extension role as motivator, dynamic and facilitator in district of  Sangkub Regency of North Bolaang Mongondow  was optimal The results showed that the process of adoption of cattle ranchers in Sangkub sub-district North of Bolaang Mongondow  regency is varied from respondents who do not know about farming technology, have tried and already apply. And the role of extensionists have and influence on the dicision of farmers in the adoption of farm technology innovation in Sangkub sub-district.Keywords : The role of extensionists, Adoption process, Decision – making

scholarly journals PENGARUH ETIKA PROFESI DAN INDEPENDENSI AUDITOR TERHADAP PENDETEKSIAN FRAUD DENGAN PROFESIONALISME AUDITOR SEBAGAI VARIABEL MODERASI

2019 ◽  
Vol 6 (2) ◽  
pp. 145
Author(s):  
Raviana Hassan
Keyword(s):  
Data Collection ◽  
Professional Ethics ◽  
Fraud Detection ◽  
Positive Influence ◽  
Auditor Independence ◽  
Primary Data ◽  
Collection Method ◽  
Questionnaire Method ◽  
Positive Effect ◽  
Public Accountant

<p align="left"> </p><p align="center"><strong><em>Abstract</em></strong></p><p><em>The objectives of this research to empirically analyze the influence of Professional Ethics and Independence of Auditors on Detection of Fraud with Auditor Professionalism as a Moderating Variable. The population in this research are auditors who worked on The </em><em>Public Accountant Firm</em><em> / Kantor Akuntan Publik (KAP)</em><em>. Sampling was conducted using a conviniance sampling. Primary data collection method used is questionnaire method. The data are analyzed by using </em><em>Partial Lease Squares (PLS</em><em>).</em><em> </em><em>The results showed that Professional Ethics, Independence and Auditor Professionalism had a positive effect on Fraud Detection. This study also shows that Auditor Professionalism as moderating is not able to strengthen the positive influence of Professional Ethics on Fraud Detection while Auditor Professionalism as moderator can strengthen the positive influence of Auditor Independence on Fraud Detection.</em></p>

scholarly journals Indian Children's Influence across Stages in Family Decision Making Process - an Exploratory Study

2017 ◽  
Vol 4 (2) ◽  
pp. 17-22
Author(s):  
Harikishni Harikishni
Keyword(s):  
Decision Making ◽  
Repeated Measures ◽  
Urban Areas ◽  
Primary Data ◽  
Survey Method ◽  
Decision Making Process ◽  
Cross Sectional Survey ◽  
Family Decision ◽  
Family Decision Making ◽  
Buying Decisions

This study examines children’s influence across stages in family decision making process while making buying decisions for child and family product in Indian rural and urban families. A cross-sectional survey method was carried out with “structured non-disguised” questionnaire to collect the primary data from the students of class eighth to twelfth in the age group of  13-to-18 years from 100 families residing in rural and 100 families residing in urban areas in Delhi, India. Statistical  tools such as mean, standard deviation and repeated measures ANOVA have been used to analyze and interpret the collected data. Children’s influence across three stages of decision making process was measured by using a ten-item scale developed by Talpade and Talpade (1995) and the reliability of the scale was assessed by calculating Cronbach alpha. The results of this study found that children in Indian families are also exerting influence in family buying decisions and (i) children’s influence in family decision making varies across decision making stages according to type of product; (ii) it is the child product for which children’s influence is higher.

scholarly journals Sistem Pendukung Keputusan Team Survei Terbaik Pada SNI (Serikat Nelayan Indonesia) Menggunakan Metode SMART (Studi Kasus: Sekretariat SNI, Medan)

2021 ◽  
Vol 2 (3) ◽  
pp. 212
Author(s):  
Muhammad Yusuf ◽  
Nelly Astuti Hasibuan
Keyword(s):  
Decision Making ◽  
Data Collection ◽  
Additive Model ◽  
Secondary Data ◽  
Primary Data ◽  
Survey Method ◽  
Multi Criteria Decision Making ◽  
Factual Information ◽  
The Everyday ◽  
Direct Primary

Surveys are usually confused with the term observation in the everyday sense, surveys are also the main way to collect primary data if secondary data are deemed incomplete to answer a question, if the secondary data is complete enough and the hypothesis can be tested with secondary data then Direct primary data collection using the survey method is no longer necessary, a survey is looking for detailed factual information that is currently symptomatic and identifying problems or to justify conditions and ongoing activities to find out what people are doing which is the target of research in solving problems, as material for planning and making decisions in the future. SMART (Simple Multi - Attribute Rating Technique) is a multi-criteria decision-making method developed by Edward in 1977.This multi-criteria decision-making technique is based on the theory that each alternative consists of a number of criteria that have values and each criterion has a weight describes how important it is compared to other criteria. This weighting is used to assess each alternative in order to obtain the best alternative. SMART uses a linear additive model to predict the value of each alternative. SMART is a flexible decision making method.

A STUDY TO IDENTIFY FURTHER UPGRADATION OF IT TO SUPPORT PROCUREMENT PROCESS

2016 ◽  
Vol 12 (02) ◽  
Author(s):  
Prakash Kumar Hasmukhbhai Patel ◽  
Satendra Kumar ◽  
Rajesh Khajuria
Keyword(s):  
Information Technology ◽  
Sampling Technique ◽  
Primary Data ◽  
Survey Method ◽  
Vast Number ◽  
Procurement Process ◽  
Electronic Procurement ◽  
Significant Difference ◽  
Convenience Sampling ◽  
Structured Questionnaire

Electronic procurement (E-Procuremrnt) was touted as revolutionizing the supply chain and offering organizations a vast number of advantages. Such hype has caused business to focus on the supply function to a greater extent than in the past. The savings promised were too good not to consider and many organizations needed to make these savings to stay competitive.The purpose of the research is to study the further up gradation of Information Technology (IT) to support the procurement process and to identify the significant difference of further up gradation of Information Technology (IT) to support the procurement process across industry, Size and Ownership of the firm. The current study is a descriptive study, for which, primary data were collected through structured questionnaire with the help of personal survey method. The sampling unit is an Executive and/or a Manager concerned with Procurement activities of an organisation. The sampling technique adopted for the survey is non-probability convenience sampling technique. In this study, researchers used SPSS 20 to analyze the data and using nonparametric statistics. There is a significant difference of further up gradation of Information Technology (IT) to support the procurement process across industry, Size and Ownership of the firm.

Sign in / Sign up

Export Citation Format

Share Document