scholarly journals Pengaruh Akuntabilitas dan Transparansi Lembaga Zakat Terhadap Tingkat Kepercayaan Muzakki Dalam Membayar Zakat Di Baitul Mal Kota Banda Aceh

Author(s):  
Cut Delsie Hasrina ◽  
Yusri Yusri ◽  
Dwi Rianda Agusti Sy Sy

To increase the potential of zakat at Baitul Mal Kota Banda Aceh then transparency should be prioritized in all aspects. This is important because if it increases then the level of trust muzakki also increased so that will create the desire to pay zakat. This research using purposive sampling method. The data used in the form of primary data by using questionnaires to 50 respondents from 492  muzakki at Baitul Mal Kota Banda Aceh. The methot of data processing is multiple regression SPSS 20.00 for windows program. The results of this study indicate that the variable accountability (X1) has a significant effect on the level of trust muzakki (Y), which is equal to 0.011. The result can be proved by ttest> ttable (2.732> 1.694). The variable transparency of zakatt institutions (X2) has no significant effect on the level of trust muzakki (Y), which is equal to 0.113. This can be proved by ttest <ttabel (1.633 <1.694) with significant <0.05. Furthermore, simultaneously the variable of accountability (X1) and zakat institution transparency (X2) have an effect on muzakki level trustl (Y), it is because Ftest> Ftable (16.414> 3.46).

2020 ◽  
Vol 2 (2) ◽  
pp. 135-146
Author(s):  
Novianti Zalukhu ◽  
Susi Hendriani ◽  
Kurniawaty Fitri

This study aims to determine the effect of recruitment and training on the commitment and performance of Village Bussiness Entity managers in Kampar district. The population in this study were all managers who were members of Village Bussiness Entity in Kampar Regency. Primary data in this study were collected by using questionnaire as research instrument to prove the results of the study. Multiple regression analysis with the assistance of the SPSS program was used to test the hypothesis in this study. The sampling technique was purposive sampling method (30 Village Bussiness Entity in 30 Kampar District Villages). The results showed that: 1) There's is positive and significant influence between recruitment and commitment of Village Bussiness Entity, 2) There was positive but not significant effect between training and commitment of Village Bussiness Entity managers, 3) There is positive and simultaneously significant effect between recruitment and training towards Village Bussiness Entity, 4) There is positive and significant effect between the commitment and performance of Village Bussiness Entity.


2018 ◽  
Vol 4 (2) ◽  
pp. 168
Author(s):  
Felia Nawang Wulan ◽  
Arif Sapta Yuniarto

This study examines the influence of gender, compliance pressure, audit knowledge, expertise, and auditor experience to audit quality. The respondents in this study were auditors who worked in The Inspectorate of DIY. The number of auditor who observed in this study was 40 auditors. They came from some auditors who worked in The Inspectorate of DIY. The method of determining the sample was purposive sampling method, the data processing methods that used by researcher were the multiple regression analysis. The result shows that the gender,compliance pressure, audit knowledge, expertise, and auditor experience simultaneously and significantly to audit quality.


2019 ◽  
Vol 7 (3) ◽  
pp. 35-52
Author(s):  
Wiwien Maryani ◽  
Fitrawati Ilyas

This study aimed to examine the effect of skepticism, the experience of auditors, and self-efficacy on audit judgment. This research used primary data obtained by distributing questionnaires to the auditors who worked at BPKP Bengkulu province. The sample was selected using a purposive sampling method. 60 questionnaires were distributed to respondents (sample), but only 52 questionnaires that can be analyzed or processed. The study used Multiple Regression Analysis. The results showed that skepticism, the experience of auditors and self-efficacy has a positive influence on audit judgment. The results of this study are expected to be taken into consideration for the representative offices Financial and Development Supervisory Agency (BPKP) Bengkulu Province to give more attention about the importance of skepticism, the experience of auditors and self-efficacy affecting the audit judgment.Keywords: Skepticism, experience of auditor, self efficacy, and audit judgment.


2014 ◽  
Vol 5 (1) ◽  
pp. 483-490
Author(s):  
Esy Delia Lewaherilla

   This study aims to find out the influence of work capital, wage level, type of industry, and the interaction between business capital and type of business on labor employment in small industries in Ambon city.       The research used primary data obtained from a survey conducted from May to June 2013. The population included the industries of garment, food and handycraft. The samples were 139 respondents selected by using the purposive sampling method.       The data were analysed by using multiple regression analysis method. The results reveal that : (1) business capital has a positive and significant influence on labour employment, either directly or indirectly through production; (2) Wage level directly has negtive and significant influence on labour employment; but indirectly, wage level has positive and significant influence throught production.  


2021 ◽  
Vol 3 (2) ◽  
pp. 407
Author(s):  
Michael Veliando ◽  
Yanuar Yanuar

The purpose of research is to obtain empirical evidence about the effect of transformational leadership on employee performance mediated by motivation. This study used CV. Prima Ujaya Snack’s employees as sample population using purposive sampling method. The size of sample are 65 samples using SEM. Questionnaire data obtained from employees and supervisor. The data used are primary data in the form of a questionnaire. This research uses Microsoft Office 365 software, SmartPLS version 3.3.2 to perform data processing. The results obtained in this research are transformational leadership had a positive and significant relation with employee performance. Transformational leadership had a appositive and significant relation with motivation. And motivation indeed mediated transformational leadership on employee performance. Tujuan penelitian ini adalah untuk memperoleh bukti empiris mengenai pengaruh kepemimpinan transformasional terhadap kinerja karyawan dengan motivasi sebagai variabel mediasi. Penelitian ini menggunakan populasi karyawan CV. Prima Ujaya Snack dengan metode purposive sampling. Ukuran sampel sebanyak 65 sampel menggunakan metode SEM. Data yang digunakan adalah data primer berupa kuesioner yang dibagikan kepada karyawan dan supervisor. Penelitian ini menggunakan software Microsoft Office 365, dan SmartPLS versi 3.3.2 untuk melakukan pengolahan data. Hasil yang diperoleh dalam penelitian ini yaitu kepemimpinan transformasional memliki pengaruh positif dan signifikan terhadap kinerja karyawan. Kepemimpinan transformasional memiliki pengaruh yang positif dan signifikan terhadap motivasi. Dan motivasi memilliki hubungan yang positif dan signifikan terhadap kinerja karyawan dan dapat memediasi antara kepemimpinan transformasional dengan kinerja karyawan.


2021 ◽  
Vol 2 (2) ◽  
pp. 95-103
Author(s):  
Trie Nadia Ayu Lizara ◽  
Timbul Simangunsong

The Influence of the Implementation of the Annual Entity E-SPT, Understanding Taxation, Tax Awareness Awareness of Taxpayer Compliance of the corporate taxpayers in reporting as the agency annual. In this study using quantitative data types and data sources, namely primary data. Primary data were obtained from questionnaires distributed to corporate taxpayers at random, using the purposive sampling method at the West Jakarta Middle Tax Office. The number of questionnaires distributed was 100 questionnaires. The results of this study indicate that the Application of the Annual Annual E-SPT of the Agency has a significant effect on taxpayer compliance and taxpayer awareness. While Understanding Taxation has no significant effect on Taxpayer Compliance.


2019 ◽  
Vol 2 (1) ◽  
pp. 24
Author(s):  
Mujali Musin

This study aims to determine 1) the factors of geography that support the development of coastal tourism in the village Cikoang love.2) Obstacles encountered in the development of beach tourism in the village Cikoang love.3) The extent SWOT analysis of the development of coastal tourism in the village love Cikoang in the future.The population of tourists, managers and the public.The data presented in the form of primary data taken from the questionnaire "Development Geography Tourism Object Love Beach In the village of the District CikoangMangarabombangTakalar".Samples were taken by accidental sampling method and purposive sampling method.Analysis of the data used is descriptive qualitative analysis and SWOT analysis.The results showed that the development of appropriate strategies in the development of business attraction Love Beach is a strategy Weaknesses - Opportunities.The conclusion among other aspects of geography that supports the development of tourism, among others: the location, morphology, hydrology, land pengggunaan, tourists, income level, education, employment, and facilities.Additionally necessary facilities and infrastructure development, promotional activities more aggressively again, as well as to cooperate with relevant parties in terms of the development of Love beach tourism


2018 ◽  
Vol 6 (2) ◽  
pp. 117
Author(s):  
Joko Amin Sunarko ◽  
Rafeah Abubakar ◽  
Harniatun Iswarini

ABSTRACT This study aims To find out the constraints faced by extension workers in providing agricultural extension in Sukasari Village Mesuji Raya District Ogan Komering Ilir Regency and To know the response of farmers to the implementation of agricultural extension in the Sukasari Village Mesuji Raya District Ogan Komering Ilir Regency. This research was carried out in Sukasari Village Mesuji Raya District Ogan Komering Ilir Regency in March to May 2017. The research method used is qualitative methods. While the sampling method used is simple random Purposive sampling will 28 samples of palm oil farmer. So the sample studied from members of the population as a whole that is as much as 28 oil palm farmers. Data collection methods used are interviews and observation methods. The data collected consists of primary data and secondary data. Method of processing and analysis of data used is using descriptive analysis method with qualitative approach. The results showed that agricultural extension facilities used extension workers are motorcycles, aids and props. Infrastructure that is not yet supported is not yet all extension workers get a service house near the location of counseling, Distance taken by agricultural extension workers in carrying out their duties is about 3 km for the location of the activities of the farmer's house and about 5 km for the location of agricultural gardens. Farmer's response to the organik fertilizer extension activiti b using cattle manure for oil palm plantation with total score or 47,50 which means getting high score.  ABSTRAK Penelitian ini bertujuan Untuk mengetahui kendala yang dihadapi penyuluh dalam memberikan penyuluhan pertanian di Sukasari Kecamatan Mesuji Raya Kabupaten Ogan Komering Ilir dan Untuk mengetahui tanggapan petani terhadap pelaksanaan penyuluhan pertanian di Desa Sukasari Kecamatan Mesuji Raya Kabupaten Ogan Komering Ilir. Penelitian ini dilaksanakan di Desa Sukasari Kecamatan Mesuji Raya Kabupaten Ogan Komering Ilir pada bulan Maret sampai dengan bulan Mei 2017. Metode penelitian yang digunakan adalah metode penelitian kualitatif. Sedangkan metode penarikan contoh yang digunakan adalah acak sederhana Purposive sampling dengan anggota populasi sebanyak 28. Maka sampel yang diteliti dari anggota populasi secara keseluruhan yaitu sebanyak 28 petani kelapa sawit. Metode pengumpulan data yang digunakan adalah wawancara dan observasi. Data yang dikumpulkan terdiri dari data primer dan data sekunder. Metode pengolahan dan analisis data yang digunakan yaitu menggunakan metode analisis diskriptif dengan pendekatan kualitatif. Hasil penelitian menunjukan bahwa Sarana penyuluhan pertanian yang digunakan penyuluh adalah sepeda motor, alat bantu dan alat peraga. Prasarana yang yang belum mendukung adalah belum semua penyuluh mendapatkan rumah dinas di dekat lokasi penyuluhan, Jarak yang ditempuh penyuluh pertanian dalam melaksanakan tugasnya adalah sekitar 3 km untuk kelokasi kegiatan dari rumah petani dan sekitar 5 km untuk lokasi kebun pertanian. Tanggapan petani terhadap kegitan penyuluhan pertanian pupuk organik dengan menggunakan kotoran ternak untuk tanaman kelapa sawit dengan jumlah keseluruhan skornya 47.5 yang artinya memperoleh nilai tinggi.  


2020 ◽  
Vol 12 (2) ◽  
pp. 121-136
Author(s):  
Celintara Anindya Ayu Wardhani ◽  
Sarah Kristina ◽  
Priyo Hari Adi

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.


Author(s):  
Inggrid Benedicta Sutanto ◽  
I Made Sukresna

The objectives of this study are: (1). Assessing customer service quality in the aspects of tangibles, reliability, responsiveness, assurance, and empathy; (2). Assessing ways to increase customer satisfaction in order to achieve or exceed service targets. The type of data used is primary data which comes from 2 (two) groups of informants, namely customers and employees, with a purposive sampling method. The analysis tool uses a pure qualitative descriptive approach. The results of the study prove that: Customer satisfaction with the services provided by Bank Mandiri Semarang Pahlawan area regarding the dimensions of tangibles, reliability, responsiveness, assurance, and empathy is at the level of confirmation or satisfaction. Furthermore, how to increase customer satisfaction in order to achieve or exceed service targets by providing more attractive facilities, the number of front liner officers and queuing seats added, strategies to stay on time and fulfill obligations as marketing, increase cooperation with all departments.


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