scholarly journals The Effect of Business Ethics Principles on Operational Budget Control Policy (Cost Transport)

2020 ◽  
Vol 2 (2) ◽  
pp. 1-10
Author(s):  
Alamsyah Alamsyah ◽  
Indrianty Sudirman ◽  
Wardhani Hakim

The research aimed to determine the effect of business ethics on budgeting control at PT. Patra Niaga (PT. PN). The research used a quantitative approach by basing a rational principle study. The analysis was carried out using the regression method and processed using SPSS 22. Data from permanent employees of PT. PN was determined based on proportional sampling. A total of 30 respondents. Data collection used questionnaires as the main instrument, interviews, and observations. The results showed that the autonomy principle,  the honesty principle, the justice principle, and the mutual benefit principles have a positive and significant effect on budgetary control at the office of PT. PN. Interestingly, the justice variable is the most dominant positive and significant effect on budget control at the office of PT. PN.

2020 ◽  
Vol 2 (1) ◽  
pp. 34-48
Author(s):  
Bambang Asmoro ◽  
Nurdjanah Hamid ◽  
Wahda Rasyid

The research aimed to determine the effect work culture and competence on commitment and performance employee at PT. Nindya Karya (Persero). The research used quantitative approach by basing the rational principle study. The analysis was carried out using the sem analysis method and processed using SPSS AMOS 26. Data from permanent employees of PT Nindya Karya (Persero) were determined based on proportional sampling. A total of 250 respondents were drawn from 5 branch offices in Indonesia. Data collection uses questionnaires as the main instrument, interviews, and observations. The results showed that: 1) Work culture has a positive and significant effect on employee work commitments at the Office of PT. Nindya Karya (Persero), 2) Work Culture has a positive and significant effect on employee performance at the Office of PT. Nindya Karya (Persero), 3) Competence has a positive and significant effect on employee work commitments at the Office of PT. Nindya Karya (Persero), 4) Competence has a positive and significant effect on employee performance at the Office of PT. Nindya Karya (Persero), 5) Improved work culture will reduce performance through work commitments at the office of PT. Nindya Karya (Persero), 6) Increased competence will reduce performance through work commitments at the office of PT. Nindya Karya (Persero).


2019 ◽  
Vol 1 (2) ◽  
pp. 273-286
Author(s):  
Surajiyo Surajiyo

The purpose of this study was to determine the effect of competence and motivation on employee performance. This research uses a quantitative approach with a simple linear regression method. Data collection techniques consist of observation, questionnaire and interview. The results of the study, the Fcount obtained was 10.982> Ftable = 3.25 and the significance level simultaneously significance was 0,000 <(α) = 0.05 df = n - k = 40 -2 - 1 = 37 was 3.25. Conclusions, competence and motivation have a significant effect on the dependent variable, namely performance Keywords: Competence, Motivation, Performance


Author(s):  
Ángela Almela ◽  
Gema Alcaraz-Mármol ◽  
Arancha García-Pinar ◽  
Clara Pallejá

In this paper, the methods for developing a database of Spanish writing that can be used for forensic linguistic research are presented, including our data collection procedures. Specifically, the main instrument used for data collection has been translated into Spanish and adapted from Chaski (2001). It consists of ten tasks, by means of which the subjects are asked to write formal and informal texts about different topics. To date, 93 undergraduates from Spanish universities have already participated in the study and prisoners convicted of gender-based abuse have participated. A twofold analysis has been performed, since the data collected have been approached from a semantic and a morphosyntactic perspective. Regarding the semantic analysis, psycholinguistic categories have been used, many of them taken from the LIWC dictionary (Pennebaker et al., 2001). In order to obtain a more comprehensive depiction of the linguistic data, some other ad-hoc categories have been created, based on the corpus itself, using a double-check method for their validation so as to ensure inter-rater reliability. Furthermore, as regards morphosyntactic analysis, the natural language processing tool ALIAS TATTLER is being developed for Spanish.  Results shows that is it possible to differentiate non-abusers from abusers with strong accuracy based on linguistic features.


2007 ◽  
Vol 3 (3) ◽  
pp. 237
Author(s):  
Murtanto . ◽  
Marini .

<p class="Style15">This research has two objectives. Firstly, observing the effect of gender differ-ence on perception of accountants and accounting students on business ethics and accountant's professional ethics. Secondly, observing which perception is better be-tween men and women both accountants and accounting students on business ethics and accountant's professional ethics. The sample are 192 respondents that consist of accountants and accounting students, in which the data collection used questionnaire.</p><p class="Style15">The test of hypothesis used Mann-Whitney U test and Mean. The result of the research shows there is not significantly differences between perception of men and women both accountants and accounting students on accountant's professional eth-ics, which is men accountants and accounting students had better perception about accountant's professional ethics. On business ethics there is differences perception between men and women accounting students, on the contrary between accountants both men and women has same perception about business ethics, but women ac-countants and accounting students had better perception about business ethics.</p><p class="Style1"><strong><em>Keywords: Business ethics, accountant's professional ethics, perception, accoun-</em></strong><strong><em>tants, students, and gender</em></strong></p>


SKETSA BISNIS ◽  
2019 ◽  
Vol 6 (2) ◽  
pp. 87-98
Author(s):  
Dedy Fajar Kurnain

Abstract Abstract: This study aims to: 1) test and analyze the effect of Work Stressors on Employee Stress at PT. BNI Kediri Branch 2) tests and analyzes the effect of the Stressor Keja on Performance by mediating Employee Stress at PT. BNI Kediri Branch. The method used was a survey using a list of questionnaire instruments as data collection. The sampling technique is done by using the saturated sample method involving all permanent employees of BNI Kediri Branch, a number of 66 respondents. Analysis methods Data used in this study are range of scales and path analysis. The results of this study prove that 1) individual stressors, group stressors and organizational stressors have insignificant effect on work stress 2) individual stressors, group stressors, organizational stressors and work stress have no significant effect on performance. Abstrak                Abstrak: Penelitian ini bertujuan untuk: 1) menguji dan menganalisis pengaruh Stressor Kerja terhadap Stress Kerja Karyawan PT. BNI Cabang Kediri 2) menguji dan menganalisis pengaruh Stressor Keja terhadap Kinerja dengan mediasi Stress Kerja  Karyawan PT. BNI Cabang Kediri . Metode yang digunakan adalah survei dengan menggunakan daftar instrumen kuesioner sebagai pengumpulan data. Adapun teknik pengambilan sampel dilakukan dengan menggunakan metode sampel jenuh dengan melibatkan seluruh pegawai tetap BNI Cabang Kediri, sejumlah 66 responden. Metode analisis Data yang digunakan dalam penelitian ini adalah rentang skala dan analisa jalur. Hasil penelitian ini membuktikan bahwa 1) stressor individu, stressor kelompok dan stressor organisasi berpengaruh tidak siginifkan terhadap stress kerja 2) stressor individu, stressor kelompok, stressor organisasi dan stress kerja berpengaruh tidak siginifkan terhadap kinerja.


2020 ◽  
Vol 9 (1) ◽  
pp. 71
Author(s):  
Dwi Witri Anggraini ◽  
Indrayuda Indrayuda

Abstract This study aims to express the factors that influence the existence of Madam balanse dance at Seberang Palinggam. Type of this research was a qualitative study with using descriptive method. The main instrument of this study was the researcher. The additional instruments used were such as stationery, camera and flash disk. Techniques of data collection werecarried out by using literature study, observation, interviews, documentation. The steps in analyzing data were data collection, reduction, data presentation and drawing conclusions of the research. The results show that the dance originated from trading activity which led to cultural encounters, namely Portuguese culture (dance) with Nias culture (maena). The cultural meeting creates a form of art performance  namely Madam Balance Dance. The existence of the Madam balanse dance is influenced by several factors such as: customs, religion, community and government environment. This dance has changed its function from dance as a custom to dance as entertainment, this is because of the lack of interest in the community and the government of Padang to preserve and learn the Madam Balanse dance. One of the efforts to keep the Madam Balanse dance alive and sustainable is that the government have to promote or introduce the Madam Balanse dance again to the public. Keywords: Factors Affecting the Existence of Madam Balanse Dance


2021 ◽  
Vol 5 (1) ◽  
pp. 73-88
Author(s):  
Budi Setyawan

Abstract This study was conducted to determine the influence of working capital and profitability  on firm value, either partially or simultaneously on the issuers of the Textile and Garment Sector at the Indonesia Stock Exchange. The data collection method used  was documents studies, using secondary data in the form of financial reports from the Indonesia Stock Exchange. The data obtained were then processed by multiple regression method with SPSS software version 23.00. The results showed that working capital partially had no significant effect on firm value. Profitability partially has a significant effect on firm value. Simultaneously working capital and profitability have a significant effect on firm value. Keywords: Working Capital, Profitability, Firm Value


Author(s):  
Saeful Sandra Miraz

This study aims to describe the influence of classical guidance on the ability of socializing class X students in SMAN 2 Garut. In this research, the researcher uses quantitative approach with simple regression method, with the main purpose of this research is to describe and give explanation about the influence of classical guidance to socializing ability of class X students in SMAN 2 Garut. The research is carried out by taking steps: determining the location of the research, determining the research method, determining the population and the sample, determining the data type and the data source, determining the data collection techniques, and finally processing and analyzing the data. Based on the results of research shows that the application of classical guidance provided by teachers BK to students of class X have a very strong influence. The impact of the ability of socializing class X students in SMAN 2 Garut has a high increase after the application of classical guidance. Thus the influence of classical guidance produces a positive value and can help and develop in the ability of socializing class X students in SMAN 2 Garut.   Penelitian ini bertujuan untuk mendeskripsikan pengaruh bimbingan klasikal terhadap kemampuan bersosialisasi siswa kelas X di SMAN 2 Garut. Dalam penelitian ini peneliti menggunakan pendekatan kuantitatif dengan metode regresi sederhana, dengan tujuan pokok dari penelitian ini adalah untuk menggambarkan dan memberikan penjelasan tentang pengaruh bimbingan klasikal terhadap kemampuan bersosialisasi siswa kelas X di SMAN 2 Garut. Penelitian ini ditempuh dengan menempuh langkah-langkah: menentukan lokasi penelitian, menentukan metode penelitian, menentukan populasi dan sampel, menentukan jenis data dan sumber data, menentukan teknik pengumpulan data, dan akhirnya mengolah dan menganalisis data. Berdasarkan hasil penelitian menunjukkan bahwa penerapan bimbingan klasikal yang diberikan oleh guru BK terhadap siswa kelas X mempunyai pengaruh yang tergolong sangat kuat. Dampak dari kemampuan bersosialisasi siswa kelas X di SMAN 2 Garut memiliki peningkatan yang tinggi setelah adanya penerapan bimbingan klasikal. Dengan demikian pengaruh bimbingan klasikal mengahasilkan nilai yang positif serta dapat membantu dan mengembangkan dalam kemampuan bersosialisasi siswa kelas X di SMAN 2 Garut.


2020 ◽  
Vol 6 (2) ◽  
pp. 159-186
Author(s):  
Kurnaemi Anita ◽  
Muhammad Wahyuddin Abdullah ◽  
Muhammad Nirwan Idris

Preference in solution construction of non-performing financing based on Islamic business ethics was born from the accumulation of fiqh of muamalah conceptions. This study aimed to describe the PPR mechanism according to sharia standards and to identify the relevance of sharia PPR practices in producing non-performing financing with Islamic humanist values based on fiqh of muamalah. This is qualitative research with a phenomenological approach to the Sharia Property Developer PT. Wahana Persada Indonesia. Data collection was conducted through observation and interviews with the president director, accounts receivable staff, marketing staff, and several users. This research describes the flow of financing that occurs in the field, starting from the location survey to the implementation of the Sale and Purchase Agreement and the handover of homeownership certificates. Besides, this study also finds three types of handling of problematic financing qualifications applied by developers in each cluster, starting from soft connections, restructuring, and finding a replacement for users. This is then made relevant to the values of Islamic business ethics to create an Islamic humanist financing atmosphere.


2019 ◽  
Vol 8 (2) ◽  
pp. 17
Author(s):  
Ranti Lestari ◽  
Fuji Astuti

Abstract The research aims to reveal and describe the existence of the Salapan dance in enagarian Air Bangis Kecamatan Sungai Beremas Kabupaten Pasaman Barat. This type of research is qualitative research with a descriptive method. This type of research uses primary and secondary data. The main instrument in this research is its own researchers and assisted with supporting instruments such as stationery and cameras. Data collection techniques are conducted by way of library studies, observations, interviews and documentation. The steps for analyzing data are data collection, classifying data, analyzing data, interpreting data and making conclusions. The results showed that the existence of the Salapan dance in the middle of society is no longer exist because this dance is rarely displayed and there is no workshop to defend this dance. The choreographers of the Salapan dance creations have also eliminated the meaning of the tradition of dance by changing the movements and properties of the dance itself. The Salapan dance is no longer displayed at events held by local communities such as weddings, but the Salapan dance is only shown more frequently at the request of Tourism office in West Pasaman and competition events. Keyword: existence of dance Salapan


Sign in / Sign up

Export Citation Format

Share Document