scholarly journals SUPERIOR AUTHORITY AND FRAUDULENT IN PROCUREMENT OF GOODS/SERVICES: THE ROLE OF CODE OF ETHICS

2019 ◽  
Vol 5 (2) ◽  
pp. 139
Author(s):  
Theresia Febiengry Sitanala

An increase in the number of corruption cases in the goods and services procurement at government agencies in Indonesia causes the country to suffer significant losses. This condition proves the noncompliance of the goods and services procurement officials with the code of ethics for the implementation of goods and services procurement. Corruption cases in the goods and services procurement tend to involve goods and services procurement officials, both as Budget User Authorities, Commitment Making Officials, and Technical Implementation Activities Officials. In other words, officials (superiors) use their authority to commit fraud in the goods and services procurement. The purpose of this study is to determine and evaluate the role of the code of ethics on the influence of superior authorities on fraudulent acts in goods and services procurement of government agencies in Indonesia. This study used the laboratory experiments method with the accounting students of Pattimura University, Ambon as the participants and a two-way ANOVA with a 2x3 factorial experimental design as a data analysis technique. The results of this study show that superior authority plays an important role in influencing the occurrence of fraudulent acts in the goods and services procurement, and a code of ethics can reduce it. There is a difference in the tendency to commit fraud in the goods and services procurement when there is a superior authority and no superior authority. The tendency to commit fraud will be smaller for individuals who are asked to read the code of ethics and signatures it compared to only reading the code of ethics and without a code of ethics.

2021 ◽  
Vol 1 (2) ◽  
pp. 93-106
Author(s):  
Fernando Yonathan Tuah ◽  
Asril Gunawan ◽  
Zamrud Whidas Pratama

Abstract: The art studio Apo Lagaan first appeared in Samarinda in 2007 and is still going on today. The Apo Lagaan art studio is an art studio that focuses on the traditional arts of the Bahau Dayak, especially the music of sape' karaang. This study aims to reveal the form of the Apo Lagaan Art Studio's role, the form of presentation of sape' karaang, and the meaning contained in the game. This study uses a qualitative method. The observation technique used includes the object of research and the determination of informants. The data collection techniques of this research include literature study, interviews, and documentation. The research data analysis technique is carried out by utilizing the data that has been found in the field. The results showed that the Apo Lagaan Art Studio had a role in the continuity of the sape' karaang in Samarinda City. The role of the Apo Lagaan Art Studio on the continuity of the sape' karaang in Samarinda City is carried out through studio activities related to activities, training, and performances of traditional Dayak Bahau music and dance. In addition, the Apo Lagaan art studio has also expanded its partnerships to several government agencies and schools to provide education to the general public about the importance of cultural preservation, especially by the younger generation.   Abstrak: Sanggar seni Apo Lagaan pertama kali muncul di Samarinda pada tahun 2007 dan masih bertahan hingga saat ini. Sanggar seni Apo Lagaan merupakan sanggar seni yang berfokus pada bidang kesenian tradisi Dayak Bahau khususnya musik sape’ karaang. Penelitian ini bertujuan mengungkap bentuk peran Sanggar Seni Apo Lagaan dan bentuk penyajian sape’ karaang serta makna yang terkandung dalam permainannya. Penelitian ini menggunakan metode kualitatif. Teknik observasi yang digunakan meliputi objek penelitian dan penentuan informan. Teknik pengumpulan data penelitian ini antara lain studi pustaka, wawancara, dan dokumentasi. Teknik analisis data penelitian dilakukan dengan memanfaatkan data-data yang telah ditemukan lapangan. Hasil penelitian menunjukkan bahwa sanggar seni Apo Lagaan memiliki peranan terhadap kontinuitas sape’ karaang di Kota Samarinda. Peranan Sanggar Seni Apo Lagaan terhadap kontinuitas sape’ karaang di Kota Samarinda dilakukan melalui aktivitas sanggar yang terkait dengan kegiatan, pelatihan, dan pementasan musik dan tari tradisi Dayak Bahau. Di samping itu, sanggar seni Apo Lagaan juga memperluas kemitraannya ke beberapa instansi pemerintah dan sekolah-sekolah guna untuk memberikan edukasi kepada masyarakat awam akan pentingnya pelestarian budaya terutama oleh generasi muda.


2019 ◽  
Vol 14 (2) ◽  
pp. 119
Author(s):  
Riza Syahputera ◽  
Martha Rianty

AbstractThis study aims to determine the effect of the role of the Chairperson and Cooperative Manager in the preparation and application of Financial Statements based on SAK ETAP in cooperatives in the city of Palembang. This research is a quantitative study using data obtained from questionnaires and measured using a Likert scale. The sampling technique used is purposive sampling. The sample used in this study was the Chairperson of the cooperative and the manager of the cooperative in the city of Palembang. The cooperatives studied were 203 cooperatives. The data analysis technique used is multiple linear regression test. The results showed that the role of cooperative leaders and managers had a significant positive effect on the preparation and application of SAK ETAP-based financial statements.Keywords : chairman, manager, SAK ETAP, cooperative


Author(s):  
Suparman Suparman ◽  
Achmad Dahlan Muchtar ◽  
Putriyani S. ◽  
Saidang Saidang

This research describes the role of Muhammadiyah organizations in fostering Islamic communities in Enrekang Regency. The problems examined in this paper are focused on the development of Muhammadiyah in Enrekang Regency and the role of Muhammadiyah organizations through the charity of its efforts in fostering the Islamic community in Enrekang Regency. This research is a qualitative descriptive study using historical, sociological, cultural, religious and educational approaches. The instruments used in this study were researchers doing with aids in the form of interview guidelines, cameras and voice recorders. The data analysis technique used is a descriptive data analysis. The results showed that Muhammadiyah association quickly developed branches and branches to all corners of the village, several educational business charities established ranging from paud/kindergarten level to higher education, and the growing number of Muhammadiyah members and sympathizers. The construction of the Muhammadiyah Alliance through branches and branches and charitable efforts in fostering Islamic society slowly shifted the religious attitude of the community coloured by the traditions of Hinduism, animism and dynamism (shirk) to the Tauhid faith.


Horizon ◽  
2021 ◽  
Vol 1 (4) ◽  
pp. 622-634
Author(s):  
Zulma Hendra ◽  
Alfi Yunita ◽  
Ainil Mardiyah

ABSTRACT This study aims to determine the effect of the application of blended learning on the learning outcomes of class X MIA students at SMA PGRI 2 Padang. This study used a pre-experimental design in the form of a One-Shot Case Study by taking research subjects by Purposive Sampling. The sample of this research was the students of class X MIA. This study used descriptive questions as a final test instrument. The data analysis technique used in this research was a t-test. Based on the data collection techniques and data analysis carried out, it was obtained that tcount = 1.81 and ttable = 1.68, because tcount > ttable, then reject H0 at a significant level of 0.05 so it can be concluded that there is an effect of applying blended learning on studensts’ learning outcomes of class X MIA at SMA PGRI 2 Padang. Keywords: Blended Learning, Learning Outcomes


Author(s):  
Gana Kartinika Hadi

<p><em>The purpose of this study is to reveal the influence of storytelling method toward the ability of revealed language the of Child Aged 5-6 Years Old at Pertiwi 1 Banjarsari. This research uses quantitative approach by using experiment method; the research design uses Pre-Experimental design (nondesign) which includes pre-test and pos-test. Subject of this research is a child aged 5-6 years old in Pertiwi 1 Banjarsari Kindergarten about 19 students. Data collecting technique through the observation and documentation. Data analysis technique the inferensial statistics by using t data experiment analysis (T-Test). The result of data analysis is acquired value r = 0,68, </em><em> wich are -</em><em>2,450 </em><em> -11,66, thus </em><em>is accepted wich means there is significanct influence between </em><em>Sorytelling Method to child’s revealed language ability.</em><strong><em></em></strong></p>


2020 ◽  
Vol 9 (1) ◽  
Author(s):  
Riyan Pratama ◽  
Bayu Hardiyono ◽  
Ahmad Muchlisin Natas Pasaribu

Abstract. This study aims to determine the effect of self-talk and Imagery relaxation exercises on the concentration and accuracy of 3point shoot in basketball. The method used in this study was an experimental design with two groups pretest-posttest design. The subjects in this study were 12 young basketball athletes with 6 male and 6 female with purposive sampling, who were divided into two groups of experimental groups with match subject ordinal pairing (MSOP) based on the ranking of tembakan 3 angka accuracy. The instrument used is a modification of the AAHPRED basketball skill test speed spot shoot (3 point accuracy shot) and concentration grid. The data analysis technique used is  paired t test with significance level ? = 0.05. The results of this study showed (1) there is  a significant difference in the effect of exercise between self talk and Imagery relaxation exercises on concentration with each having an increase of 27.71% (self talk) and 10.97% (imagery relaxation), (2) there os significant differences  effect between self-talk and Imagery relaxation exercises in increase of  the accuracy of  tembakan 3 angka with each increase 38.61% (self talk) and 20.88% (imagery relaxation). Exercise using self talk has better benefits in increasing concentration and accuracy of tembakan 3 angka accuracy.Keyword :Self talk, imagery relaxation, concentration, tembakan 3 angka


2020 ◽  
Vol 9 (2) ◽  
pp. 1-12
Author(s):  
Sherly Sherly ◽  
Fitria Halim ◽  
Acai Sudirman

The increase in product market share cannot be separated from the connectivity of the marketing system and media used. Marketing channels play an important role in increasing sales both in the short and long term. This study aimed to determine the role of social media in increasing the market share of MSME products in Pematangsiantar City. The research design used a literature study and field study models using a qualitative approach with a one-shot model. The research location was in 8 districts in Pematangsiantar City. The population in this study were MSME players scattered in 8 districts in Pematangsiantar City. The samples were collected using a non-probability sampling technique with purposive sampling technique, so that a total sample size of 240 respondents were obtained. Moreover, the data analysis technique used in this study was data analysis with a data reduction model that was obtained from data collection and data display. The results of this study concluded that the use of social media was very dominant in MSME players in the micro sector and Instagram was one type of social media that was often used. Furthermore, the results of the study also suggested that the time factor was the basis for MSME players using social media as a medium for promoting their products.


2021 ◽  
Vol 1 (1) ◽  
pp. 16-27
Author(s):  
Azhar Ulwan

The purpose of this study is to determine the role of young online convection entrepreneurs in labor absorption and the obstacles faced by young online convection entrepreneurs as well as to analyze the implications of young online convection entrepreneurs in Bantul Regency on their family economic resilience. This research used a qualitative approach. Primary data is obtained from observations and in-depth interviews with 5 young entrepreneurs from 5 different online convection, namely Arto Convection, Apparelsae Convection, Convection San Project, ID Convection, and Indeepco Clothing. The data analysis technique used is interactive model data analysis. This study used data validity checking techniques, namely triangulation, and detailed description techniques. The results of the research showed that young entrepreneurs have a role in labor absorption and provide income to the owner convection. Some of the obstacles often encountered by young entrepreneurs of convection online are a constraint on the production, financial management, management of marketing, customer service online base, less qualified human resources constraints, and constraints background education entrepreneurs who are not majoring in business. Young online convection entrepreneurs have made several efforts to overcome these obstacles. Based on the analysis with the income contribution approach and the basic need approach, the impact of online convection makes the economic resilience of young entrepreneur families strong and resilient.


2019 ◽  
Vol 12 (2) ◽  
pp. 20
Author(s):  
SI LUH PUTU KARTIKA DEWI

The development of bamboo handicraft business can’t be separated from the important role of capital, KUR is a working capital or investment financing specifically intended for SMEs in the field of productive and feasible business. This study aims to analyze the interest of bamboo handicraft industry business owners in KUR program, and analyze the partial and simultaneous effect of program socialization, knowledge, interest rate perception and revenue on the interest of bamboo handicraft industry owners in KUR program in Bangli regency. In this study dependent variable is dummy and primary data type. Data analysis technique used is logit model. The result of analysis shows that bamboo handicraft business owners who are interested in KUR program are 74.74 percent. Program socialization, knowledge, interest rate perception and revenue have a positive and significant effect to interest of bamboo handicraft business owners in KUR program either partially or simultaneously.


Wajah Hukum ◽  
2021 ◽  
Vol 5 (1) ◽  
pp. 177
Author(s):  
Muhammad Badri

This study aims to determine the role of social advisers as a judge's consideration in making decisions on those who are dealing with the law. This research is a normative legal research. Literature study methods such as law. This data analysis technique uses a qualitative descriptive technique. The results showed that the social adviser from the Correctional Center (BAPAS) has an important role for the suspect or defendant, namely children in the trial process, namely accompanying children and then conveying the results of social research to the judge. Community research reports are used for the purposes of investigation, prosecution and trial in cases involving children for judges in making their decisions.


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