scholarly journals PENGARUH PENGGUNAAN SOFTWARE AKUNTANSI SYSTEM APPLICATION AND PRODUCT (SAP) DAN KUALITAS NILAI INFORMASI PELAPORAN KEUANGAN TERHADAP KEPUASAN PENGGUNA SOFTWARE AKUNTANSI (STUDI KASUS PADA PT. PLN (PERSERO) KANTOR WILAYAH ACEH-KOTA BANDA ACEH)

2018 ◽  
Vol 6 (2) ◽  
pp. 115
Author(s):  
Wahyuddin Wahyuddin ◽  
Mira Afriani
Keyword(s):  
Financial Reporting ◽  
System Application ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Information Value ◽  
Regional Office ◽  
Accounting Software ◽  
Banda Aceh

This research aims to know influence of the use of System Application Product and ( SAP) accounting software and the quality of financial reporting information value to the satisfaction of the consumers of accounting software. This research use census method and the population is the employees at financial division, HRS&PUBLIC division, planning and technical field division. The respondents of  this research are the employees who apply the accounting software of System Application Product and ( SAP) at PT. PLN (PERSERO), Regional Office of Aceh-Banda Aceh city. The samples were taken using census sampling technique. The data were analysed using multiple linear regression analysis and hypothesis were tested using SPSS 17. The result are as follows: the usage of accounting software of System Application Product and ( SAP) has a signifcant effect on the satisfaction of consumer of accounting software, the quality of financial reporting information value has a significant effect on the satisfaction of consumer of accounting software, and the usage of accounting software of System Application Product and ( SAP) and quality of financial reporting information value has an significant effect on the satisfaction of consumer of accounting software. The further researcher should change the research variables, research object and use a better tool analysis in order to get more accurate data.

scholarly journals Pengaruh Kualitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi dan Komitmen Organisasi Terhadap Ketepatwaktuan Pelaporan Keuangan Pemerintah Nagari

2021 ◽  
Vol 3 (1) ◽  
pp. 32-49
Author(s):  
Annisa Maharani ◽  
Henri Agustin
Keyword(s):  
Information Technology ◽  
Organizational Commitment ◽  
Human Resources ◽  
Financial Reporting ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Village Government ◽  
The Village

This study aims to determine the effect of the quality of human resources, the use of information technology and organizational commitment to the timeliness of financial reporting by the village government (empirical study on Village Government of Tanah Datar Regency). This study uses subject data. The sampling technique used the total sampling method with a sample size of 75 villages. The data analysis used multiple linear regression analysis. The results showed that the quality of human resources and organizational commitment had a positive and significant effect on the timeliness of the Village government financial reporting. Information technology has no effect on the timeliness of the Village government financial reporting.

scholarly journals Model Disiplin Kerja, Iklim Organisasi dan Produktivitas Kerja Pegawai

2018 ◽  
Vol 9 (2) ◽  
pp. 85-92
Author(s):  
Zulfikar Ikhsan ◽  
Suwatno Suwatno ◽  
Budi Santoso
Keyword(s):  
Organizational Climate ◽  
Linear Regression Analysis ◽  
Work Productivity ◽  
Multiple Linear Regression Analysis ◽  
Regional Office ◽  
Managerial Implication ◽  
High Productivity ◽  
Productivity Increase ◽  
Increase Productivity

AbstractDemands for productivity are getting higher. The tight competition among retailers causes companies that do not have high productivity to compete. Quality of HR is the key to success. The purpose of the study was to obtain an explanation of the influence of work discipline and organizational climate on the work productivity of employees at PT. Surya Donasin Regional Office Cianjur, which numbered 59 employees randomly selected. The research method uses explanatory survey with multiple linear regression analysis. Based on the results of the research that productivity as one of the keys to compete in the retail industry is determined by work discipline and organizational climate that supports work productivity. Labor productivity is determined by internal and external dynamics in the form of organizational climate. The managerial implication is that the lack of productivity over employees causes low company productivity. Increase productivity as an option to support work productivity.Keywords : Work discipline; organizational climate; productivity; retailer industry AbstrakTuntutan terhadap produktivitas semakin tinggi. Persaingan yang cukup ketat diantara perusahaan retailer menyebabkan perusahaan yang tidak memiliki produktivitas tinggi kalah bersaing. Kualitas SDM menjadi kunci keberhasilan. Tujuan penelitian untuk memperoleh penjelasan tentang pengaruh disiplin kerja dan iklim organisasi terhadap produktivitas kerja para pegawai di PT. Surya Donasin Regional Office Cianjur yang berjumlah 59 pegawai yang dipilih secara acak. Metode penelitian menggunakan survey explanatory dengan analisis regresi linear berganda. Berdasarkan hasil penelitian bahwa produktivitas sebagai salah satu kunci untuk bersaing dalam industri retail ditentukan oleh disiplin kerja dan iklim organisasi yang mendukung produktivitas kerja. Produktivitas tenaga kerja ditentukan oleh dinamika internal dan eksternal berupa iklim organisasi. Implikasi manajerial adalah lemahnya produktivitas pegawai menyebabkan produktivitas perusahaan rendah. Meningkatkan produktivitas sebagai pilihan untuk mendukung produktivitas kerja.Kata Kunci: Disiplin kerja; iklim organisasi; produktivitas; industri retailer

scholarly journals Analysis of Perception and Behaviour in Choosing Halal Labels Related to Food, Pharmacy and Cosmetics at the Regional Office of the Ministry of Religion

2021 ◽  
Vol 4 (1) ◽  
pp. 280-286
Author(s):  
Muhammad Luqman Hakim
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Linear Regression Analysis ◽  
Field Research ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Regional Office ◽  
Lifestyle Behavior ◽  
Halal Food ◽  
Office Employees

This is a field research to highlight the issue of halal lifestyle in East Java Regional Office employees. This problem will be broken down into two basic problems, namely; firstly how is the halal lifestyle perception related to food, pharmacy and cosmetics among employees in the Ministry of Religion of East Java Province, and second how is the halal lifestyle behavior related to food, pharmacy and cosmetics to employees in the Ministry of Religion of East Java Province. Data obtained through questionnaires to respondents with purposive sampling technique. The analytical method in this study uses multiple linear regression analysis and linkert scale. The results of this study indicate  that  halal  food,  halal  pharmacy and  halal  cosmetics simultaneously have a significant influence on Halal Lifestyle of East Java Regional Office of Ministry of Religion.  

scholarly journals DETERMINAN KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KOTA SEMARANG

2020 ◽  
Vol 11 (2) ◽  
pp. 190-196
Author(s):  
Retno Astuti Ningrum ◽  
Amir Hidayatulloh
Keyword(s):  
Quantitative Research ◽  
Motor Vehicle ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Analysis Techniques ◽  
Convenience Sampling ◽  
Tax Corruption ◽  
The City

This type of research is quantitative research. The population in this research is a motor vehicle taxpayer. Meanwhile, the sample in this study is a motor vehicle taxpayer in the city of Semarang. The sampling technique in this research used convience sampling. Respondents in this research amounted to 100 respondents. Data collection techniques in research using questionnaires given directly to respondents. Respondents in this study were dominated by male (58 respondents). Whereas female respondents amounted 42 respondents. The analysis techniques in this research used multiple linear regression analysis, with SPSS tools. This study obtained results that perseptions of tax corruption and service quality of tax officers affect taxpayer compliance. Jenis penelitian ini adalah penelitian kuantitatif. Populasi dalam penelitian adalah wajib pajak kendaraan bermotor. Sedangkan, sampel dalam penelitian ini adalah wajib pajak kendaraan bermotor yang berada di Kota Semarang. Teknik pengambilan sampel dalam penelitian ini menggunakan convenience sampling. Responden dalam penelitian ini berjumlah 100 responden. Teknik pengumpulan data dalam penelitian menggunakan kuesioner yang diberikan langsung kepada responden. Responden dalam penelitian ini didominasi oleh laki-laki (58 responden). Sedangkan responden berjenis kelamin perempuan berjumlah 42 responden. Teknik analisis dalam penelitian ini menggunakan analisis regresi linear berganda, dengan alat SPSS. Penelitian ini memperoleh hasil bahwa persepsi korupsi pajak dan kualitas pelayanan petugas pajak berpengaruh terhadap kepatuhan wajib pajak.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS PELAPORAN KEUANGAN DAERAH (Studi pada Satuan Kerja Perangkat Kabupaten Aceh Tengah)

2017 ◽  
Vol 3 (2) ◽  
pp. 182-195
Author(s):  
Loli Efendi ◽  
Darwanis Darwanis ◽  
Syukriy Abdullah
Keyword(s):  
Information Technology ◽  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Financial Reporting ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Policy Makers ◽  
Regional Finance

This study aims to examine the effect of the quality of regional apparatus, the utilization of information technology, and the supervision of regional finance on the quality of local financial reporting at the Regional Working Units in the Central Aceh Regency. The population of this study is all and agencies in the Central Aceh District. A total of 28 Regional Working Units, consisting of 3 officers (i.e., Head of the Office or the Budget User, Head of Accounting Department, and accounting staff) were selected as the respondents of the study. The data are gathered using the questionnaires and analysed using the Multiple Linear Regression Analysis. The results showed that the quality of the regional apparatus, the utilization of information technology, and the supervision of regional finance significantly affected the quality of local financial reporting at the Regional Working Units in the Central Aceh Regency. This findings implied that in order to improve the quality of local financial reporting, the policy makers should focus on ensuring the quality of regional apparatus, the utilization of information technology, and the supervision of regional financial management.Penelitian ini bertujuan untuk menguji pengaruh kualitas aparatur daerah, pemanfaatan teknologi informasi, dan pengawasan keuangan daerah baik secara bersama-sama maupun secara parsial terhadap kualitas pelaporan keuangan daerah pada Satuan Kerja Perangkat Daerah di Kabupaten Aceh Tengah. Populasi dalam penelitian ini adalah seluruh institusi/lembaga yang meliputi kantor, dinas dan badan pada Kabupaten Aceh Tengah. Sebanyak 28 SKPK (Satuan Kerja Perangkat Kabupaten) dan untuk masing-masing SKPK terdiri dari 3 orang yang terdiri dari kepala SKPK atau Pengguna Anggaran, kepala bagian akuntansi dan staf bagian akuntansi sebagai responden penelitian. Data dalam penelitian dikumpulkan melalui penyebaran kuesioner kepada responden dan kemudian dianalisis dengan menggunakan Regresi Linear Berganda. Hasil penelitian menunjukkan bahwa kualitas aparatur daerah, pemanfaatan teknologi informasi, dan pengawasan keuangan daerah baik secara bersama-sama maupun secara terpisah berpengaruh terhadap kualitas pelaporan keuangan daerah pada Satuan Kerja Perangkat Daerah di Kabupaten Aceh Tengah. Temuan ini menyiratkan bahwa untuk meningkatkan kualitas pelaporan keuangan daerah, pembuat kebijakan harus fokus untuk memastikan kualitas aparatur daerah, pemanfaatan teknologi informasi, dan pengawasan pengelolaan keuangan daerah.

scholarly journals ANALISIS WILLINGNESS TO PAY DAN PENGARUH VARIABEL PENDAPATAN, JUMLAH TANGGUNGAN RUMAH TANGGA, USIA, AKSES KE SEKOLAH TERHADAP PEMILIHAN SERTA PENGEMBANGAN STRATEGI PENGELOLAAN SEKOLAH

2021 ◽  
Vol 6 (1) ◽  
pp. 77-88
Author(s):  
Christina Utami ◽  
Metta Padmalia
Keyword(s):  
Willingness To Pay ◽  
Contingent Valuation Method ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
User Fees ◽  
Snowball Sampling ◽  
Valuation Method ◽  
The Government

The purpose of this study is to estimate and analyze the willingness to pay  and fax tor the factors that affect the willingness to pay at High School in the of Semarang. The method used is Contingent Valuation Method (CVM) and multiple linear regression analysis. The number of samples in this study were 238 respondents, the sampling technique was done by snowball sampling. The results of this study indicate that the average willingness to pay (WTP) of households in High Schools in Semarang is Rp.559.034,00. Factors that have a significant influence on WTP values are income variables, number of household dependents, age and length of access. Whereas the factors that have no effect on willingness to pay (WTP) are parents' education variables. Based on the results of the study, the suggestions that can be put forward are the management or the government to improve the quality of the Vocational School as well as the development of a transparency policy on the collection and allocation of user fees and other resources.

scholarly journals THE INFLUENCE OF THE COMPETENCY, INDEPENDENCY, AND PROFESION ETHIC TO QUALITY OF AUDIT RESULT (The Case Study on Inspectorate General of Agriculture Republic of Indonesia)

2020 ◽  
Vol 3 (2) ◽  
pp. 167-178
Author(s):  
Imam Susanto
Keyword(s):  
Significant Influence ◽  
Professional Ethics ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Multiple Linear Regression Analysis ◽  
Auditor Independence ◽  
Audit Result ◽  
The Republic

The purpose of this study is to examine and analyze the extent to which the influence of Auditor Competence, Auditor Independence and Professional Ethics on the Quality of Audit Results. The research was done by quantitative approach. The population in this study is all auditors and prospective auditors at the Inspectorate General of the Ministry of Agriculture of the Republic of Indonesia amounted to 160 people. Sampling technique is done by simple random sampling with the number of samples of the study amounted to 115 respondents Data analysis techniques in this study using multiple linear regression analysis. The result of the research shows that there is no significant influence between the auditor's competence with the quality of the audit result and there is no significant influence between the auditor independence and the quality of the audit result. While professional ethics significantly influence the quality of audit results. Together the competence, independence and professional ethics affect the quality of audit results. For further research is expected to use a questionnaire with a wider coverage and expected to use more variables that affect the quality of audit results.

scholarly journals Pengaruh Kualitas Aparatur Daerah, Sistem Akuntansi Keuangan Daerah, Dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Empiris Satuan Kerja Perangkat Daerah Kabupaten Sukoharjo)

2019 ◽  
Vol 2 (2) ◽  
pp. 199
Author(s):  
Yuwita Arriesa Pravasanti ◽  
Suhesti Ningsih
Keyword(s):  
Information Technology ◽  
Financial Reporting ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Accounting System ◽  
Regional Government ◽  
System Utilization ◽  
Government Accounting

<p><em>This study aims to determine the effect of the Quality Government Apparatus, Regional Government Accounting System, Utilization of Information Technology on the Quality of Financial Reporting of the Regional Government. Respondents in this study were 72 employees of the Regional Finance Agency of Sukoharjo Regency. Based on the results of processing primary data (questionnaires) with multiple linear regression analysis methods, F test and t-test has known that variables of the Quality Government Apparatus, Regional Government Accounting System, utilization of information technology simultaneously have a significant effect on the Quality of Financial Reporting in the Regional Government. Partially the Quality Government Apparatus does not have a significant effect on the Quality of Financial Reporting of the Regional Government, but the Regional Government Accounting System and Utilization of Information Technology has a significant effect on the Quality of Financial Reporting in the Regional Government.</em></p>

scholarly journals ANALISIS FOREIGN BRANDING, HARGA DAN KUALITAS PRODUK DALAM KEPUTUSAN PEMBELIAN

2021 ◽  
Vol 4 (1) ◽  
pp. 1-13
Author(s):  
Sarah Uswatun Hasanah ◽  
Jeni Wulandari ◽  
Ghia Subagja
Keyword(s):  
Product Quality ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Raw Material ◽  
Purchasing Decisions ◽  
Purchasing Decision ◽  
Purposive Sampling ◽  
Main Factor

This study examines purchasing decisions of The Executive product, viewed from the aspect of foreig branding, price, and product quality in the perspective of consumer behavior. A quantitative approach was applied, using a questionnaire to 400 respondents. The sampling technique using purposive sampling. Data were analyzed using multiple linear regression analysis. The results of the study indicated that foreign branding, price, and product quality influence purchasing decisions partially and simultaneously had positive and significant effect on purchasing decision. The highest effect in this study was product quality, with comfort and quality of raw material which the main factor need to be maintened because they determined the purchasing decision of The Executive as a fashion product. Abstrak Studi ini mengkaji keputusan pembelian produk The Executive, dilihat dari aspek foreign branding, harga, dan kualitas produk dalam perspektif perilaku konsumen. Pendekatan kuantitatif diterapkan, dengan menggunakan kuesioner pada 400 responden. Teknik pengambilan sampel menggunakan purposive sampling. Data dianalisis menggunakan analisis deskriptif dan regresi linear berganda. Hasil studi menunjukkan bahwa secara parsial dan simultan, foreign branding, harga, dan kualitas produk berpengaruh terhadap keputusan pembelian. Pengaruh terbesar terletak pada variabel kualitas produk, dengan kenyamanan dan kualitas bahan baku menjadi faktor dominan yang perlu dipertahankan, karena menentukan keputusan pembelian The Executive sebagai produk fashion.

scholarly journals Kajian SCL, CL dan CBL terhadap Pemahaman Mahasiswa dalam Pembelajaran Statistik

2019 ◽  
Vol 3 (01) ◽  
pp. 53-60
Author(s):  
Eliza Eliza
Keyword(s):  
Statistical Learning ◽  
Significant Influence ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Quality Of Education ◽  
Director General ◽  
Technological Advancement ◽  
Access Information

The development of the era that is accompanied also by the progress of technology becomes a benchmark to realize the quality of the education system is increasing. The commitment and necessity in improving the quality of education is very important, especially to overcome the phenomenon of the decrease of the quality of education itself which can be seen from the past learning method, where the students only listen to the material explanation from the lecturer and only to understand the lecturer's explanation and make notes. In this era of globalization and technological advancement so fast and sophisticated as it is today that information and knowledge spread quickly and cheaply. This causes everyone to access information and learn knowledge in an easy way. HEALTS issued by the Director General of Higher Education provides a mandate, one of which is the application of SCL principles in the learning process. There are various learning methods for SCL, two of which are CBL and CL. The purpose of this study is to further examine the effect of SCL, CL, and CBL on student understanding in statistical learning. The population of this research is UPI YPTK students with purposive sampling sampling technique. The method of analysis of this study using multiple linear regression analysis. Based on the results obtained, that SCL and CBL have no significant influence, whereas CL has a significant influence on students' understanding in statistical learning. In the future, SCL and CBL methods can contribute greatly in learning especially to students.

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