scholarly journals Faktor-Faktor yang Memengaruhi Instrumen Pengendalian Akuntansi Manajemen dan Dampaknya terhadap Perkembangan Batik di Kabupaten Pamekasan

2020 ◽  
Vol 11 (2) ◽  
pp. 91-102
Author(s):  
Nurhayati Nurhayati ◽  
Nita Octarina

This study aims to determine what factors influence the use of management accounting in Batik SMEs in Pamekasan Regency and how it influences the use of management accounting applications related to control instruments. This research method uses a quantitative approach. The population in this study is the owner of batik SMEs in Pamekasan Regency. The sample was determined using a purposive sampling method with a total of 44 respondents. Data collection was done byinterview techniques and questionnaire distribution. Analysis of the data used in this study is SEM-PLS using the SMARTPLS 3.0 application. The results showed that education and financing did not affect the use of management accounting related to control instruments, whereas accounting training and business scale influenced the use of management accounting related to control instruments. The effect of the use of management accounting on batik SMEs in Pamekasan Regency has a positive effect on business development. After applying management accounting, SME owners can carry out planning and supervision in the operations of SMEs, in other words management accounting strongly supports business success.

2020 ◽  
Vol 2 (2) ◽  
pp. 167-180
Author(s):  
Luli Achmad Gozali ◽  
Yusniar Lubis ◽  
Syaifuddin Syaifuddin

This study is aimed to determine and analyze the effect of the implementation of motivation and culture on the employees productivity at Huta Padang estate of PT. Perkebunan Nusantara III (Persero) Asahan Regency North Sumatera. This research method uses a quantitative approach, the type of research is a survey. The sample was determined by stratified random sampling method, 95 people. The data collection through questionnaires. Data were analyzed using multiple linear regression. The results showed that partially and simultaneously, the implementation of motivation and culture had a positive and significant effect on the employess productivity at Huta padang estate of PT. Perkebunan Nusantara III (Persero) Asahan Regency North Sumatera. The determination coefficient value of 0.882, indicates that the influence of the implementation of motivation and culture on the employess productivity of Huta Padang estate of PT. Perkebunan Nusantara III (Persero) Asahan Regency North Sumatera is 88.2%. The culture has more dominant influence on the employees produktivity at  Huta Padang estate of PT. Perkebunan Nusantara III (Persero) Asahan Regency North Sumatera, with a direct influence of 73,2%. 


2020 ◽  
Vol 14 (2) ◽  
Author(s):  
Feny Widyawati ◽  
Sukhemi Sukhemi

This study aims to find out about the Machiavellian Influence of Personality and Moral Development of the Dysfunctional Behavior by Gender as a moderating variable. The sample used was a student S1 Accounting End Level PGRI University of Yogyakarta. Data obtained by purposive sampling method. The data collection is done by using a questionnaire. A total of 90 questionnaires distributed and 81 questionnaires which can be recycled. The research hypotheses were tested using multiple regression analysis and test MRA (Moderated Regression Analysis) with SPSS.The results showed that the positive effect on the Machiavellian nature of dysfunctional behavior, and negatively affect the moral development of dysfunctional behavior. As for the result of the interaction between dysfunctional behavior and gender showed that gender can not moderate influence Machiavellian nature and moral development of the dysfunctional behavior.


2020 ◽  
Vol 16 (7) ◽  
pp. 30
Author(s):  
Nimra Gul ◽  
Sajjad Ali ◽  
Faiza Latif ◽  
Fazal Rahim Khan

The aim of this research was to find out relationship between newspaper readers fear effects and Pulwama incident. The rationale behind the selection of topic was to measure the level of fear of war at the time of crisis between two countries. This study is based on quantitative methodology, whereas, survey research method was applied. For the data collection, the researcher applied questionnaire comprises 23 closed-ended questions from 50 respondents through purposive sampling method. The results revealed that both newspapers covered the issue, which spread fear of war among them due to repeatedly news stories, blaming contents, over presentation, exaggeration, LOC war like situation, biased and manipulated information. The correlation findings supported the hypotheses significantly that there is association between fear of war and newspaper reading.


2021 ◽  
Vol 11 (2) ◽  
pp. 251-256
Author(s):  
Fitri Ayu Nofirda ◽  
Dwi Dewisri Kinasih

This study aims to see the effect of branchless banking on financial inclusion. The sample in this study amounted to 96 respondents. The sampling technique used was purposive sampling method. Data collection techniques using primary data in the form of questionnaires and secondary data. This study uses a regression test to test the hypothesis. This study found that branchless banking has a positive effect on the financial inclusion of the people of Kampar Regency, Riau.


2019 ◽  
Vol 7 (2) ◽  
pp. 165
Author(s):  
Mustopa Marli Batubara ◽  
Rafeah Abubakar ◽  
Bimanthara Bimanthara

ABSTRACT This study aims to determine the benefits obtained and the feasibility of making tofu business in the home industry in Tugumulyo Subdistrict, Musi Rawas Regency. The research was conducted in Tugumulyo Subdistrict, Musi Rawas Regency, from April to June 2018. The research method used was survey, for the sampling method used purposive sampling method (intentionally). Data collection methods used in this study are observation and interviews with respondents who have been determined using a questionnaire which has been prepared in advance. Data processing and analysis were carried out using descriptive-qualitative methods. From the results of the study showed that the tofu making business in Tugumuylo Subdistrict was profitable, the average profit obtained by the tofu craftsmen in Tugumulyo Subdistrict was Rp13.292.970/ month and the average BEP value of Rp331.276, BEP production of 2.315 units of BEP at a price of Rp73,57, and the average value of the R / C Ratio of the tofu craftsmanship in Tugumulyo District is 1.98. Thus the tofu making business in Tugumulyo Subdistrict deserves to be developed.ABSTRAK Penelitian ini bertujuan untuk mengetahui keuntungan yang diperoleh dan kelayakan usaha pembuatan tahu pada industri rumah tangga di Kecamatan Tugumulyo Kabupaten Musi Rawas. Penelitian dilaksanakan di Kecamatan Tugumulyo Kabupaten Musi Rawas pada bulan April sampai dengan Juni 2018.  Metode penelitian yang digunakan adalah survei, untuk metode penarikan contoh digunakan metode purposive sampling (secarasengaja).  Metode pengumpulan data yang digunakan dalam penelitian ini adalah observasi dan wawancara dengan responden yang telah ditentukan dengan menggunakan alat bantu kuesioner yang telah dipersiapkan sebelumnya.  Pengolahan dan analisis data dilakukan menggunakan metode deskriptif. Dari hasil penelitian menunjukan bahwa usaha pembuatan tahu yang ada di Kecamatan Tugumuylo menguntungkan, keuntungan rata – rata yang diperoleh pengerajin tahu di Kecamatan Tugumulyo sebesar Rp 13.292.970/ bulan dan rata – rata nilai BEP penerimaan Rp 331.276, BEP produksi 2.315 unit BEP harga Rp 73,57, dan rata – rata nilai R/C Ratio pengerajin tahu di Kecamatan Tugumulyo sebesar 1,98. Dengan demikian usaha pembuatan tahu yang ada di Kecamatan Tugumulyo layak untuk dikembangkan.


2020 ◽  
Vol 2 (4) ◽  
pp. 3755-3770
Author(s):  
Pinta Yunanico Pramuditha ◽  
Erinos NR

This study aims to determine the effect of obedience pressure, audit knowledge and audit experience on audit judgment. This research was conducted in Inspektorat Provinsi Sumatera Barat.The respondents used in this study were 40 employees. Sample selection is done by using purposive sampling method. Data collection was carried out through a questionnaire. The analysis technique used in this study is Multiple Regression Analysis. The results of this study found that, obedience pressure, audit knowledge and audit experience have a positive effect on audit judgment


2020 ◽  
Vol 4 (4) ◽  
pp. 561
Author(s):  
Andre Prayoga ◽  
Eko Suseno

This study aims to analyze the effect of rebranding to consumer loyality with brand image as mediating variable. This research is using quantitative approach. 100 people of Gojek users are the sample, which were chosen with purposive sampling method. Data in this research were collected using questionnaire in Google Form as the instrument, then the data were analyzed using simple regression and Sobel test with the help of IBM SPSS Statistics application. The result shows that rebranding has positive effect fo consumer loyality; brand image has positive effect to consumer loyality; rebranding has positive effect to brand image. Besides, Sobel test result shows that the value of t-count < t-table (1.248 < 1.984), so it can be concluded that brand image does not mediating the rebranding effect to consumer loyality for the Gojek users. The result of this research can be used as a suggestion for the marketings (especially for marketing or a company that is willing to do logo rebranding) to see how the effect of rebranding is to consumer loyality with brand image as the mediating variable.


Author(s):  
Achmad Djunaidi ◽  
Setiadi Aji Prawira

Abstrak:Penelitian ini merupakan penelitian upacara adat jawa, yaitu upacara siraman. Dalam penelitian ini peneliti mengajukan rumusan masalah yang cukup menarik. Adapun rumusan masalah tersebut adalah bagaimana proses siraman serta apa makna siraman tersebut. Dengan tujuan memahami bagaimana proses siraman beserta makna yang terdapat dalam proses siraman.  Metode penelitian yang digunakan adalah metode penelitian kualitatif. Penelitian kualitatif lebih bersifat deskriptif yang disusun secara sistematis dalam penelitian ini. Pendekatan yang digunakan adalah pendekatan fenomenolgi, karena metode ini memakai pengalaman hidup sebagai alat untuk memahami fenomena yang sedang terjadi ataupun yang sudah terjadi. Dalam penelitian ini juga menggunakan metode  purposive sampling dimana peneliti menentukan sendiri sampel yang akan diambil karena pertimbangan tertentu. Metode pengumpulan data dalam penelitian ini yaitu metode observasi, wawancara, dan dokumentasi. Peneliti menganggap metode ini lebh efektif dalam penelitian kualitatif.Pembahasan proses upacara siraman berdasarkan hasil penelitian yang mendeskripsikan proses upacara siraman. Adapun proses dari siraman tersebut seperti berikut : calon pengantin memakai pakaian siraman lantas diiringi oleh orang tuanya ketempat siraman, orang tua calon pengantin yang menyiram dilanjutkan oleh sesepuh (orang yang dituakan) dan diakhiri dengan dukun pengantin memecahkan kendil siraman disambut para tamu yang mengucapkan  “wes pecah pamore” . Selain proses upacara siraman, hasil penelitian juga membahas tentang makna yang terkandung dalam proses upacara siraman. Adapun makna yang terkandung dalam upacara siraman yaitu melakukan upacara adat (meminta berkah tuhan) sebagai bentuk harapan kesuksesan upacara pernikahannya, membersikan jasmani dan rohani sebagai bentuk penyucian diri untuk menghadapi upacara yang sakral serta pemberian doa yang terbaik dari keluarga dan para tamu undangan bagi calon pengantin. Abstract:  This study is a Javanese traditional ceremony, the ceremony siraman. In this study, the researchers propose formulation of the problem is quite interesting. The formulation of the problem is how the siraman process and what the meaning of the siraman. With the goal of understanding how the process of being washed along with the meaning contained in the siraman process.The method used is a qualitative research method. Qualitative research is descriptive systematically arranged in this study. The approach used is phenomenological approach, because this method uses life experiences as a tool to understand the phenomenon that is happening or has already happened. In this research using purposive sampling method where researchers determine their own samples to be taken because of certain considerations. Methods of data collection in this research is the method of observation, interviews, and documentation. Researchers believe this method is more effective in qualitative research.Discussion ceremony siraman process based on research results that describe the process of being washed ceremony. The process of being washed in the following manner: the bride to wear a splash of water and then accompanied  by his parents to place siraman, parents of prospective brides flush followed by the sesepuh (elder person) and ends with a splash kendil (water container)solve shaman bride greeted guests say “wes pecah pamore” (already glowing aura). Besides ceremonial siraman process, the results of the study also discusses the meaning contained in the process of being washed ceremony. As for the meaning contained in ceremonial splash of water that traditional ceremonies (ask for a blessing of god) as a form of hope of success wedding ceremony, cleaning physically and mentally as a form of self-purification to confront the ceremony of the sacred and the provision of prayer is the best of the family and invited guests for the bride.


2018 ◽  
pp. 2009
Author(s):  
Ni Made Dwi Maheni ◽  
I Made Pande Dwiana Putra

A budget slack is a subordinate act that deliberately imposes a higher cost than it should and lower revenue than it should for the budget to be more easily achieved. There are several factors that can affect budget slack. This study aims to determine the effect of budgetary pressures and individual capacity on budgetary slack. This research was conducted at the Regional Device Organization of Badung Regency. The number of samples taken as many as 50 people, using nonprobability sampling method by purposive sampling. Data collection methods used were questionnaires, interviews and documentation. Analytical technique used multiple linear regression. Based on the results of the analysis it was found that budgetary pressures had a positive effect on budgetary slack and individual capacity negatively affecting budgetary slack. Keywords: budget, budget emphasis, individual capacity, budget slack


Author(s):  
Dede Sani

This paper reveals about : 1) Implementation of career information services, 2) the influence of career information services on enterpreneurship interests. The method used in this research is descriptive method with a quantitative approach. Data collection techniques using questionnaires, documentation, interviews, and observation. Sample by Non Probability SamplingusingPurposive sampling, The result obtained in this study show that career information services in good qualification. With career information services is helpful and influential interest level of teenage enterpreneurship in pusat informasi dan konseling remaja (PIK-R) Kelurahan Mekarmulya, Kecamatan Panyileukan, Kota Bandung.  Career information services program provide a significant positive effect on attention, feeling of pleasure, and activities of teenagers enterpreneurship.   Tulisan ini mengungkapkan tentang: 1) pelaksanaan layanan informasi karir,2) pengaruh layanan informasi karir terhadap minat berwirausaha. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dengan pendekatan kuantitaitf. Teknik Pengumpulan data menggunakan kuesioner, dokumentasi, wawancara, dan observasi. Sampel secara Non Probability Samplingmenggunakan Purposive sampling. Hasil yang didapat dalam penelitian ini menunjukan bahwa layanan infromasi karir dalam kualifikasi baik. Dengan adanya layanan informasi karir sangatlah membantu dan mempengaruhi tingkat minat berwirausaha remaja di pusat informasi dan konseling remaja (PIK-R) Kelurahan Mekarmulya, Kecamatan Panyileukan, Kota Bandung. Program layanan infromasi karir memberikan pengaruh positif yang signifikan terhadapperhatian, perasaan senang, dan aktivitas berwirausaha remaja.  


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