scholarly journals Pengaruh Kredibilitas dan Karakteristik Opinion Leader terhadap Behavioral Intention Konsumen pada Media Sosial Instagram

2021 ◽  
Vol 10 (2) ◽  
pp. 211
Author(s):  
Sri Hartini ◽  
Arbhie Nugraha Hanafi
Keyword(s):  
Social Media ◽  
Behavioral Intention ◽  
Sampling Method ◽  
Opinion Leader ◽  
Opinion Leadership ◽  
Purposive Sampling ◽  
Positive Effect

<em><span lang="EN-US">This study aims to determine the effect of </span><span>the </span><span lang="EN-US">information source’s credibility and characteristic towards opinion leadership, and the effect of opinion leadership </span><span>on</span><span lang="EN-US"> consumer behavioral intention in social media Instagram. The population in this study were all social media user</span><span>s</span><span lang="EN-US"> who use </span><span>I</span><span lang="EN-US">nstagram as their fashion reference. T</span><span>he t</span><span lang="EN-US">otal sample used in this study was 168 people. The sampling method used in this research is purposive sampling. The result obtained from this study indicate</span><span>s</span><span lang="EN-US"> that credibility and characteristic have a significant and positive effect on opinion leadership, and opinion leadership has a significant and positive effect </span><span>on </span><span>the </span><span lang="EN-US">intention to interact and intention to follow the advice</span><span>.</span></em>

scholarly journals Pengaruh Penerapan E-filing terhadap Kepatuhan Pelaporan Wajib Pajak dengan Media Sosial sebagai Variabel Moderasi

2020 ◽  
Vol 12 (2) ◽  
pp. 121-136
Author(s):  
Celintara Anindya Ayu Wardhani ◽  
Sarah Kristina ◽  
Priyo Hari Adi
Keyword(s):  
Social Media ◽  
Sampling Method ◽  
Primary Data ◽  
Online Media ◽  
Significant Positive Effect ◽  
Purposive Sampling ◽  
Use Of Social Media ◽  
Positive Effect

This study aims to analyze the effect of applying e-filing to taxpayer reporting compliance with the use of social media as a moderating variable. The data used are primary data in the form of questionnaires taken directly through filling out questionnaires distributed via online media using Google Form. The sampling method in this study uses a purposive sampling method with taxpayer criteria using social media. The results showed that the application of e-filing had a significant positive effect on compliance with taxpayer reporting while the use of social media was not able to moderate the effect of e-filing on taxpayer reporting compliance.

scholarly journals PENGARUH KOMPENSASI DAN KEPUASAN KERJA TERHADAP KEINGINAN UNTUK PINDAH DARI PERUSAHAAN (Studi Kasus pada Dealer di Bandarlampung)

2021 ◽  
Vol 26 (2) ◽  
pp. 46-54
Author(s):  
Tika Zelin Fitriyana ◽  
Fajar Gustiawaty Dewi ◽  
Pigo Nauli
Keyword(s):  
Job Satisfaction ◽  
Turnover Intention ◽  
Sampling Method ◽  
Turnover Intentions ◽  
Sample Selection ◽  
Sampling Technique ◽  
Significant Positive Effect ◽  
Financial Compensation ◽  
Purposive Sampling ◽  
Positive Effect

Turnover can also be defined as the movement of workers out of the organization. Turnover refers to the final reality faced by an organization in the form of the number of employees who leave the organization in a certain period, while the desire of employees to move (turnover intentions) refers to the results of individual evaluations regarding the continuation of relationships with the organization that have not been manifested in definite actions to leave the organization. This study aims to determine the effect of Financial Compensation on Turnover Intention, Knowing the effect of Non-Financial Compensation on Turnover Intention and Knowing the effect of Job Satisfaction on Turnover Intention. In this study, sample selection was carried out using purposive sampling method. The purposive sampling method is a sampling technique with certain considerations. The sample in the study was selected using purposive sampling and obtained 65 samples. Based on the research results, financial compensation has no significant positive effect on the dependent variable, namely Turnover intention (Y), non-financial compensation has no effect on the dependent variable, namely Turnover intention (Y) and Job Satisfaction has no effect on the dependent variable, namely Turnover intention.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN INFORMASI AKUNTANSI DI UKM WIG KABUPATEN PURBALINGGA

2020 ◽  
Vol 16 (2) ◽  
pp. 143-170
Author(s):  
Aditya Rahmawan ◽  
Eliada Herwiyanti ◽  
Siti Maghfiroh
Keyword(s):  
Data Analysis ◽  
Sampling Method ◽  
Accounting Information ◽  
Educational Background ◽  
Significant Positive Effect ◽  
Purposive Sampling ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Positive Effect ◽  
Education Business

This study aimed to examine the factors that influence the use of accounting information in SMEs. The object of research is Wig UKM in Purbalingga Regency. From this research, it can be seen how education, business scale, business age, and accounting knowledge of the use of UKM Wig accounting information in Purbalingga. The number of respondents involved in this study was 82 people. Sampling using a purposive sampling method. Based on the results of research and data analysis using SPSS it was found that: (1) educational background did not have a significant negative effect on the use of accounting information, (2) the business scale had no significant positive effect on the use of accounting information, (3) the age of the business had no significant negative effect on the use of accounting information, and (4) accounting knowledge has a significant positive effect on the use of accounting information.

scholarly journals SHARIA COMPLIANCE AND ISLAMIC CORPORATE GOVERNANCE

TRIKONOMIKA ◽  
2019 ◽  
Keyword(s):  
Corporate Governance ◽  
Sample Size ◽  
Analytical Method ◽  
Sampling Method ◽  
Profit Sharing ◽  
Purposive Sampling ◽  
Independent Variables ◽  
Negative Effect ◽  
Positive Effect

This study aims to examine the effect of sharia compliance and Islamic corporate governance on fraud in Sharia banks. Independent variables used are sharia compliance with Profit Sharing Ratio as a proxy and Islamic corporate governance. The dependent variable used is fraud. The population in this study is all Sharia Banks which is registered in Bank Indonesia in the period 2015 to 2017. The sample was selected using purposive sampling method. Sample size in this research as much as 33 Sharia Banks. Those total samples used in this study which consist of 11 Sharia Banks within 3-year study period. The analytical method used in this study is multiple linier regression.The results of this study indicate that the sharia compliance with the Profit Sharing Ratio as a proxy, has a negative effect on fraud in Sharia bank while Islamic corporate governance has no positive effect on fraud in Sharia banks.

scholarly journals PERAN SHOPPING EMOTION DALAM MEMEDIASI PENGARUH ATMOSFER RITEL DAN PROMOSI TERHADAP IMPULSE BUYING

2019 ◽  
Vol 8 (6) ◽  
pp. 3873
Author(s):  
Ni Putu Krisna Diah Rani ◽  
Ni Made Purnami
Keyword(s):  
Path Analysis ◽  
Sampling Method ◽  
Impulse Buying ◽  
Purposive Sampling ◽  
Analysis Techniques ◽  
The Relationship ◽  
Positive Effect

The purpose of this study was to explain the influence of the retail atmosphere, and the promotion of emotions, to explain the influence of the retail atmosphere, promotion, and emotions on impulse buying, to explain the role of emotions as mediating the relationship between the retail atmosphere and promotion of impulse buying at Hypermart Mall Bali consumers. Galeria. The population in this study were all consumers who had shopped at Hypermart Mall Bali Galeria and had done Impulse Buying. The sampling method used was purposive sampling. The samples selected in this study were 108 respondents. Data were analyzed using path analysis techniques. Based on the results of the study shows that the retail atmosphere, and promotion has a positive effect on emotions. Retail atmosphere, promotion, and emotions have a positive effect on impulse buying. Emotions mediate the relationship between the retail atmosphere and promotion of impulse buying on Hypermart Mall Bali Galeria consumers. Keywords: retail atmosphere, promotion, emotion, impulse buying

scholarly journals BEBAN KERJA BERPENGARUH TERHADAP BURNOUT DENGAN VARIABEL WORK FAMILY CONFLICT SEBAGAI PEMEDIASI

2020 ◽  
Vol 9 (2) ◽  
pp. 597
Author(s):  
I Made Agus Putra Wijaya ◽  
I Made Artha Wibawa
Keyword(s):  
Path Analysis ◽  
Family Conflict ◽  
Sampling Method ◽  
Work Family Conflict ◽  
Purposive Sampling ◽  
Analysis Techniques ◽  
Female Employees ◽  
Work Family ◽  
Positive Effect

The purpose of this study was to examine the effect of workload on burnout with work family conflict as a mediating variable on female employees at PT Bank BRI Denpasar Gajah Mada. In this study the determination of samples using Slovin formula with purposive sampling method, the sample used was female employees as many as 61 respondents, through path analysis techniques (path analysis). Based on the results of the analysis it can be seen that the workload has a positive and significant effect on burnout on female employees at PT Bank BRI Denpasar Gajah Mada. Workload has a positive and significant effect on work family conflict on female employees at PT Bank BRI Denpasar Gajah Mada. Work family conflict has a positive and significant effect on burnout in female employees at PT Bank BRI Denpasar Gajah Mada. Work family conflict mediates the positive effect of workload on burnout on female employees at PT Bank BRI Denpasar Gajah Mada. Keywords: workload, burnout, work family conflict

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
Keyword(s):  
Data Collection ◽  
Research Method ◽  
Sampling Method ◽  
Management Accounting ◽  
Business Development ◽  
Quantitative Approach ◽  
Business Success ◽  
Distribution Analysis ◽  
Purposive Sampling ◽  
Positive Effect

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.

scholarly journals PENGARUH KOMISARIS INDEPENDEN DAN KOMPENSASI EKSEKUTIF TERHADAP AGRESIVITAS PAJAK

INFO ARTHA ◽  
2019 ◽  
Vol 3 (1) ◽  
pp. 55-65 ◽  
Author(s):  
Rahadi Nugroho ◽  
Devandanny Rosidy
Keyword(s):  
Quantitative Method ◽  
Sampling Method ◽  
Stock Exchange ◽  
The Other ◽  
Tax Aggressiveness ◽  
Purposive Sampling ◽  
Panel Data Regression ◽  
Data Regression ◽  
Negative Effect ◽  
Positive Effect

ABSTRACTThis study aims to analyze the effect of proportion of  independent commissioner and executive’s compensation on tax aggressiveness. This research uses quantitative method by using panel data regression analysis. The population in this research is all financial sectors firm listed in the Indonesia Stock Exchange in the year 2014 - 2017. The sample was selected by using purposive sampling method and acquired 59 firms and 236 observations. The result of this study indicates that executive’s compensation has negative effect on tax aggressiveness. On the other hand, Proportion of independent commissioner has positive effect on tax aggressiveness.. ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh proporsi komisaris independen dan kompensasi eksekutif terhadap agresivitas pajak. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan analisis regresi data panel. Populasi dalam penelitian ini adalah seluruh perusahaan sektor jasa keuangan yang terdaftar di Bursa Efek Indonesia dalam periode 2014 sampai dengan 2017. Sampel dalam penelitian ini dipilih dengan menggunakan metode purposive sampling yang menghasilkan sampel sebanyak 59 perusahaan dan 236 observasi. Penelitian ini menyimpulkan kompensasi eksekutif berpengaruh negatif terhadap agresivitas pajak. Sementara itu, proporsi komisaris independen berpengaruh  positif terhadap agresivitas pajak. 

scholarly journals Ethic and the affecting factors: Insights from sharia accounting students

2020 ◽  
Vol 2 (1) ◽  
pp. 1
Author(s):  
Irma Istiariani
Keyword(s):  
Sampling Method ◽  
Accounting Students ◽  
Affecting Factors ◽  
Factors Affecting ◽  
Purposive Sampling ◽  
Negative Effect ◽  
Positive Effect

<p class="IABSSS"><strong>Purpose</strong> - The purpose of this study was to explore many factors that affect the accounting students’ ethics such as intellectual, emotional and spiritual quotients.</p><p class="IABSSS"><strong>Method </strong>- The data of this study were obtained from questionnaires. The sample consists of 90 Sharia Accounting students who studied at the FEBI UIN Walisongo. The sample was collected by purposive sampling method and it was analysed with SPSS.  </p><p class="IABSSS"><strong>Result</strong> - The result shows that there are three factors affecting the students’ ethics. They are intelligence, emotional and spiritual quotients. The emotional and spiritual quotients have the positive effect on students’ ethics. The intelligence quotients has a negative effect on the students’ ethics.</p><p class="IABSSS"><strong>Implication</strong> - This study suggests to improve students’ emotional and spiritual quotients for better students’ ethics quality.</p><strong>Originality</strong> - This research is the first study that researched about the ethical students in Sharia Accounting students.

scholarly journals PENGARUH PEMBIAYAAN MUDHARABAH, MUSYARAKAH, MURABAHAH, DAN IJARAH TERHADAP PROFITABILITAS 4 BANK UMUM SYARIAH PERIODE 2013-2016

2018 ◽  
Vol 14 (2) ◽  
pp. 140-150
Author(s):  
Purnama Putra
Keyword(s):  
Sampling Method ◽  
Research Result ◽  
Secondary Data ◽  
Significant Positive Effect ◽  
Financial Reports ◽  
Purposive Sampling ◽  
Negative Effect ◽  
Quantitative Descriptive ◽  
Positive Effect ◽  
Descriptive Method

This research employ quantitative descriptive method aimed at testing the effects of Mudharabah, Musyarakah, Murabahah, and Ijarah Financings simultaneously and partially on the profitability of Sharia Banks in 2013-2016. This research uses secondary data taken from financial reports of Sharia Banks (Bank Umum Syariah/BUS) registered at the Bank of Indonesia. The data is analyzed using multiple linear regression. Four Sharia Banks were used as samples in this study which provide financial reports per three months. They are chosen using purposive sampling method. From the research result, it can be inferred that mudharabah financing does not have significant effect, musyarakah financing has significant negative effect, while murabahah and ijarah financings have significant positive effect by partially on profitability. Whereas simultaneously have positive significant to profitability. Penelitian ini bertujuan untuk mengetahui pengaruh pembiayaan mudharabah, musyarakah, murabahah, dan ijarah terhadap profitabilitas Bank Umum Syariah yang terdaftar di Bank Indonesia Periode 2013-2016. Data yang digunakan adalah laporan keuangan Bank Umum Syariah (BUS) yang terdaftar di Bank Indonesia. Data dianalisis menggunakan regresi linear berganda. Sampel dalam penelitian ini sebanyak 4 Bank Umum Syariah, yang menyediakan laporan keuangan per triwulan. Sampel diambil menggunakan teknik pengambilan purposive sampling. Hasil dari penelitian ini menunjukkan secara parsial bahwa pembiayaan mudharabah tidak berpengaruh, pembiayaan musyarakah berpengaruh negatif signifikan, pembiayaan murabahah berpengaruh positif signifikan, pembiayaan ijarah berpengaruh positif signifikan terhadap profitabilitas ROE. Sedangkan secara simultan pembiayaan mudharabah, musyarakah, murabahah dan ijarah berpengaruh positif signifikan terhadap profitabilitas.

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