scholarly journals PENGARUH PENGENDALIAN INTERNAL, KESESUAIAN KOMPENSASI DAN BUDAYA ORGANISASI TERHADAP KECENDERUNGAN PRAKTEK KECURANGAN

2018 ◽  
Vol 1 (3) ◽  
pp. 372
Author(s):  
Novi Akhsani

This study aimed to analyze the influence of internal control (PI), Compensation Compliance (KK) and Organizational Culture (BO) to Tendency of Fraud Practices (PK) in Electricity Company incorporated in the Association of Indonesian Electricity Contractors, especially DKI Jakarta. Through good internal control is expected to reduce the action to commit fraud. Data collection techniques through survey using primary data. Data processing using SPSS software version 20. The results showed that simultaneously Internal Control variables (PI), Compensation Compliance (KOM) and Organization Culture (BO) have a significant effect on Tendency of Fraud Practices (PK). Coefficient of Determination (R2 ) shows the number of Adj R 0.352 which means 35.2% dependent (Y) Tendency of Fraud Practices (PK) influenced by three independent factors (X) while the rest of 64.8% is influenced by other variables.

2018 ◽  
Author(s):  
Ferdinandus Christian

This study aims to determine the influence of organizational culture on the performance of lecturers of private university in Papua. This study includes the type of survey research and the method of research is utilizes the questionnaire in the main data collection in this case is the primary data of a number of samples from the population. In general, which is the unit of analysis in this survey research is individual. The results showed that organizational culture had a positive and significant effect on lecturer performance as evidenced by CR value of 1,998 and P 0.047 and the results were in accordance with the research hypothesis.


2021 ◽  
Vol 2 (3) ◽  
pp. 59
Author(s):  
Susanti Krismon ◽  
Syukri Iska

This article discusses the implementation of wages in agriculture in Nagari Bukit Kandung Subdistrict X Koto Atas, Solok Regency in a review of muamalah fiqh. The type of research is field research (field research). The data sources consist of primary data sources, namely from farmers and farm laborers who were carried out to 8 people and 4 farm workers, while the secondary data were obtained from documents in the form of the Bukit Kandung Nagari Profile that were related to this research, which could provide information or data. Addition to strengthen the primary data. Data collection techniques that the author uses are observation, interviews and documentation. The data processing that the author uses is qualitative. Based on the results of this study, the implementation of wages in agriculture carried out in Nagari Bukit Kandung District X Koto Diatas Solok Regency is farm laborers who ask for their wages to be given in advance before they carry out their work without an agreement to give their wages at the beginning. Because farm laborers ask for their wages to be given at the beginning, many farm workers work not as expected by farmers and there are also farm workers who are not on time to do the work that should be done. According to the muamalah fiqh review, the implementation of wages in agriculture in Nagari Bukit Kandung is not allowed because there is an element of gharar in the contract and there are parties who are disadvantaged in the contract, namely the owner of the fields.


2021 ◽  
Vol 4 (1) ◽  
pp. 101-119
Author(s):  
Enah Pahlawati ◽  
Efrita Norman ◽  
Rio Kartika Supriyatna

    The purpose of this study was to determine and analyze the effect of work stress, work discipline on the performance of Bogor City Hospital employees during the Covid 19 pandemic and see the effect of work stress and work discipline simultaneously on the performance of Bogor City Hospital employees during the Covid 19 pandemic. This study using a sample of 60 respondents who are employees at the Bogor City Hospital as the object of research. The method of data collection was carried out directly by using questionnaires and interviews with employees of the Bogor City Hospital. From the results of data processing (output) obtained a correlation coefficient (R) of 0.795, it can be concluded that there is a strong or high relationship between work stress and work discipline on employee performance at the Bogor City Hospital. Then seen from the value of the coefficient of determination (R2) of 0.632 or 63.2%, it can be said that the percentage contribution of the influence of the independent variable (work stress and work discipline) on the dependent variable (employee performance) is 63.2% while the rest is 36.8 % influenced or explained by other factors not included in this model.


2021 ◽  
Vol 2 (2) ◽  
pp. 100-109
Author(s):  
Mattoasi Mattoasi ◽  
Didiet Pratama Musue ◽  
Yaman Rauf

PThis study aims to determine the effect of the internal control system on the performance of local government Case Study in Gorontalo Regency. This study uses quantitative research methods, and the data sources use primary data obtained from questionnaires distributed to respondents. Meanwhile, the data analysis used in this research is descriptive quantitative analysis using statistical t-test and coefficient of determination test (ajusted R-Square). The results showed that the internal control system had a positive effect on the performance of local governments with a determinant value of 48.7%. The result of this study contribute to the government to establish and implement a more effectives Internal Constrol Systems (ICS).  


2020 ◽  
Vol 4 (1) ◽  
pp. 14
Author(s):  
I Wayan Arya Adnyana

<p><em>This study aims to: increase a deeper understanding of the value of tattwa education in Tutur Parakriya. This data is obtained using a method, and this method must also be precise so that the data obtained can be accurate and support the research results. This type of research is qualitative because it is a text research or library research whose primary data source is Tutur Parakriya which has been transcribed into text / text form. Literature study and interviews are used as data collection methods and then descriptive qualitative data processing is performed. As far as researchers know, no one has researched about this papyrus, so it is only based on text / text transcripts. This research uses the concept foundation to describe the problems to be discussed, and as a scalpel uses the theory of meaning and hermeneutic theory.</em><em> </em><em>The results of Tutur Parakriya's research contain the value of tattwa education, that is advice or advice to teach Hindus to be able to get the perfection of birth and mind.</em></p>


2016 ◽  
Vol 1 (1) ◽  
pp. 11-28
Author(s):  
Yunia Insanatul Karimah

The purpose of this research is to find out the influence of leadership competencyand organization culture to customer satisfaction either directly or indirectly throughresponsive behavior employees. This research has three variables namely independentvariables (leadership competency and organizational culture), mediating variable (responsivebehavior) and dependent variable (customer satisfaction). The population in thisresearch are frontliners and customer of PT Garuda Indonesia Surabaya Branch Office.The technique of data collection is the census method. Data are gathered by questionnairesgiven to 42 frontliners and customers of PT Garuda Indonesia Surabaya BranchOffice. This research used quantitative approach with multiple regression analysis. Theresult shows that leadership competency, organizational culture and frontliner responsivebehavior have significantly influence to customer satisfaction. Responsive behavior doesnot mediate the influence of leadership competency and organizational culture to customersatisfaction.


2020 ◽  
Vol 4 (3) ◽  
pp. 460-464
Author(s):  
Widyanah Widyanah

This research was carried out on Nasari Savings and Loans (KSP). The main objective of this research is to find out the influence of professionalism and auditor competence on audit quality on KSP Nasari. The method used in this research is descriptive method and verification method using a quantitative approach. The data used in this study is primary data. Data collection is done by direct observation, interviews, questionnaires and literature which is done by reading and studying books related to the problem. The population used for this study was 40 people, they consisted of Internal Control Unit (SPI) on KSP Nasari. The results of this study are professionalism and auditor competence positively and significantly affect audit quality.           


2019 ◽  
Vol 2 (1) ◽  
pp. 62-72
Author(s):  
Intan Maizah Ela Yani ◽  
Myrna Sofia ◽  
Nurhasanah Nurhasanah

This study aims to determine the effect of training, work discipline and organizational culture on the organizational commitment of employees of PT. PLN (Persero) Tanjungpinang Area. The research method used is descriptive statistical method with a quantitative approach. Data collection techniques are carried out by observation and questionnaire. The number of research samples used was 74 respondents. Analysis of the data used is multiple linear regression analysis, hypothesis testing in the form of T test and F test and analysis of the coefficient of determination. The research conducted resulted in training having a significant effect on the organizational commitment of employees of PT. PLN (Persero) Tanjungpinang Area because the value of t arithmetic> t table or 23,057> 1,994 and the significance value produced 0,000 <0,05. Work Discipline has a significant effect on the organizational commitment of employees of PT. PLN (Persero) Tanjungpinang Area because the value of t count> ttable or 2.649> 1.994 and the significance value produced 0.010 <0.05. Organizational culture does not affect the organizational commitment of employees of PT. PLN (Persero) Tanjungpinang Area because the value of t count <t table or -1.424> 1.994 and the significance value produced is 0.159> 0.05.


PARAMETER ◽  
2021 ◽  
Vol 5 (2) ◽  
pp. 27-40
Author(s):  
Netti Natarida Marpaung

The purpose of this research was to determine the effect and relationship of variable Brand Image and Product Quality partially and simultaneously on the Interest in Buying Ando Shoes products of PT. Halim Jaya Sakti in Sidoarjo. The method used is to use quantitative data by distributing questionnaires as many as 95 respondents. This research data uses primary data. Sampling analysis tools used are validity test, reliability test, correlation test, classic assumption test, simple linear regression test, t test (partial), F test (simultaneous), and coefficient of determination test using SPSS software version 21.0. Based on the results of this study indicate that the variable Brand Image is quite influential and related which shows a positive and significant direction to the Purchase Interest of Ando Shoes products at Pt. Halim Jaya Sakti in Sidoarjo. Proven in the t test, the Brand Image variable t value> t table is (96.777> 1.66140) and Product Quality variable t value> t table is (108.432> 1.66140) so the correlation test calculation is more significance value smaller than the 0.05 significant level that is equal to 0,000 <0.05.


2018 ◽  
Vol 7 (1) ◽  
pp. 56
Author(s):  
Hussein M. Reda

This paper presents the findings of a study that was conducted to investigate the levels of organizational culture values that are present in students and instructors in a higher education organization in Saudi Arabia. A Survey was prepared and conducted to obtain primary data from students and instructors perception of thirty two basic and common values that are relevant to the study of organizational culture. The study findings gives valuable insights into how students and instructors see the importance and presence of organizational values and beliefs in the organization. Moreover, the enthusiasm of instructors and students gave a clear indication of how significantly important the surveys were to them. Higher education organizations may look at this paper’s findings and may choose to apply its methodology to their organization and utilize its outcomes to better understand and then improve their organizational culture. Finally, this study provide a thorough investigation of a higher education organization culture by ranking the thirty two common values and measures their presence in the students and instructors community. The study will hopefully open an area of interest that could provide considerable insight for researchers interested in this topic.


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