PERBEDAAN PERSEPSI AKADEMISI DAN PRAKTISI AKUNTANSI TENTANG AKUNTANSI FORENSIK SEBAGAI MATA KULIAH

This study aims to analyze the difference between academics and practitioners perceptions about interest, relevance, methods of integration, continuing education, and competency of forensic accountants. Object of research was academics with practitioners in the province of Central Java. This research was empirical study using purposive sampling technique in data collection. Data was obtained by distributing questionnaires by 196 universities in Central Java and government institutions BPKP and BPK representation of Central Java. A total of 165 respondents (84.18%) consisting of 78 people from academia, and 87 people from the practitioner has provided a responses. Data was analyzed by Independent Sample t Test with IBM SPSS version 21 software package. Hypothesis testing results indicate that there are significant differences in perception between academics and practitioners on forensic accounting as course.

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PEMENUHAN AKSESIBILITAS HAK POLITIK BAGI PENYANDANG DISABILITAS PADA SAAT PEMILIHAN KEPALA DAERAH GUBERNUR DAN WAKIL GUBERNUR JAWA TENGAH TAHUN 2018 DI KECAMATAN SIDOHARJO KABUPATEN WONOGIRI

PKn Progresif: Jurnal Pemikiran dan Penelitian Kewarganegaraan ◽

10.20961/pknp.v14i2.42445 ◽

2019 ◽

Vol 14 (2) ◽

pp. 70

Author(s):

Maulia Pangestu Putri ◽

Triyanto Triyanto ◽

Rima Vien Permata Hartanto

Keyword(s):

Data Collection ◽

Sampling Technique ◽

Political Rights ◽

Persons With Disabilities ◽

Self Confidence ◽

Central Java ◽

Ex Post ◽

Ex Post Facto ◽

Collection Data ◽

Regional Elections

The purpose of this research is to (1) Find out the fulfillment of accessibility of political rights for persons with disabilities in Sidoharjo District Wonogiri Regency during the regional elections of Governor and Deputy Governor of central Java 2018 and (2)find out what are the supporting and inhibiting factors in fulfilling the accessibility of political rights for persons with disabilities in Sidoharjo District Wonogiri Regency during the regional elections of the Governor and Deputy Governor of Central Java 2018. This research uses a descriptive qualitative method which tends towards the ex-post facto. The sampling technique used in this research is purposive sampling with data collection techniques are interview and document analysis. The validity of the data obtained by data triangulation techniques and triangulation methods. Analysis of the data used in this study is the interactive analysis of data collection, data reduction, data presentation, and conclusion drawing. The result of the research showed that (1) fulfilling the accessibility of political rights for persons with disabilities in the 2018 regional elections was seen from the aspect of procedures, facilities, and assistive devices that were adjusted to UU No 8 of 2016 Concerning Persons with Disabilities Clause 77 point c, (2) There is a supportive and obstructive factors which are from PPK as organizer of regional elections activities and persons with disabilities. Factors supporting that come from PPK is PPK has paid attention to the accessibility of political rights for persons with disabilities in accordance with the guidelines for the June 27 2018 regional elections guidebook issued by the KPUD Wonogiri, then supporting factors that come from persons with disabilities are having their own awareness to participate in a series of regional elections activities. The obstructive factors derived from PPK is lack of understanding by the organizing committee on disability issues has caused unevenness accessibility of political rights for persons with disabilities in each TPS, then obstructive factor of persons with disabilities is the self-confidence that is embedded in oneself so that it inhibits persons with disabilities from participating in the 2018 regional elections. Keywords: accessibility, political rights, persons with disabilities

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The Difference Of The Triangular Theory Of Love In Married Women Judging From The Length Of Marriage

Journal of Health and Behavioral Science ◽

10.35508/jhbs.v2i4.2808 ◽

2020 ◽

Vol 2 (4) ◽

pp. 264-276

Author(s):

Elisa Muloko ◽

Ribka Limbu ◽

Dian Lestari Anakaka

Keyword(s):

Data Analysis ◽

Data Collection ◽

Sampling Technique ◽

Married Women ◽

Purposive Sampling ◽

The Difference ◽

Main Components

One of the main reasons people getting married is because of the love and commitment that is shared with the partner. Sternberg (in Taylor, dkk, 2009), explained that love has three main components, namely intimacy, passion and commitment. This study aims to determine whether there are differences in intimacy, passion and commitment in married women judging from length of marriage. The theory used to explain intimacy, passion and commitment in this study is the Triangular Theory love proposed by Sternberg (1986). This study was conducted at 402 married women. The sampling technique used was purposive sampling. Data collection devices are questionnaire, in the form of the triangular theory of love scale (STLS) adapted by the authors, with the reliability of the scale is 0.956. The results of the data analysis with the Kruskal Wallis technique, obtained value of Asymp. Significance is 0.026 (p < 0.05). The results of the data analysis show that there is a significant differences of intimacy, passion and commitment in married women judging from the length of marriage.

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The Influence of Price, Quality of Service and Promotions on Customer Satisfaction at Bu Rajab Resto Pancing and Cottage

KnE Social Sciences ◽

10.18502/kss.v5i5.8804 ◽

2021 ◽

Author(s):

Rabhi Fathan Muhammad ◽

Tina Melinda

Keyword(s):

Quality Of Service ◽

Data Analysis ◽

Linear Regression ◽

Data Collection ◽

Customer Satisfaction ◽

Service Quality ◽

Hypothesis Testing ◽

Positive Impact ◽

Collection Data

This study was conducted to analyze the influence of price (X1), service quality (X2) and promotions (X3) on customer satisfaction at Bu Rajab Resto Pancing and Cottage. The study used a quantitative approach and was conducted from March to June 2020. Purposive sampling was used. 120 people were included in the research and 97 people were selected as samples. Participants were customers of Bu Rajab Resto Pancing and Cottage who had visited at least 2 times. A questionnaire was used for data collection. Data analysis involved linear regression, hypothesis testing and classical assumption tests, using the SPSS program. Price and service quality had a significantly positive impact on customer satisfaction, but promotions did not. Keywords: price, service quality, promotion, customer satisfaction

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Sport Values in Traditional Games as Playing Activities for Children

TEGAR: Journal of Teaching Physical Education in Elementary School ◽

10.17509/tegar.v4i2.33798 ◽

2021 ◽

Vol 4 (2) ◽

pp. 96-100

Author(s):

Dody Tri Iwandana ◽

Ardhika Falaahudin ◽

Wildan Alfia Nugroho

Keyword(s):

Data Collection ◽

Sampling Technique ◽

Phenomenological Approach ◽

Snowball Sampling ◽

Natural Activity ◽

Team Games ◽

Self Confidence ◽

Collection Data ◽

Approach Method ◽

Data Validity

The purpose of this study was to determine the sport values in traditional games as playing activities for children. The natural activity of children is playing. The games that children play include team games and individual games. This research is a qualitative research employing a phenomenological approach method. The technique of selecting informants in this study used the Snowball Sampling technique. The subjects of this research were children, parents, and community leaders in Banjarnegara Regency understanding and knowing information about traditional games. Data collection techniques of this study consisted of observation, interview, and document analysis techniques. The data validity test used triangulation technique. Data analysis involved 4 stages, namely data collection, data reduction, data presentation, and conclusion drawing. The research results identified the sport valuescontained in traditional games, including cooperation, sportsmanship, honesty, struggling power, how to achieve victory, accept a defeat, self-esteem, trust, and self-confidence. Besides having positive impacts for health, traditional games can also train children to socialize with the surrounding community, know how to tolerate, help each other, and work together. Traditional games that can be found in Banjarnegara included mandahan, ular naga, marbles, engklekan, congklak, jumping rope, cublak-cublak suweng, stilts, jamuran, bentengan, and gobak sodor.

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The Effect Of Storytelling Method On The Speaking Skills Of Third Graders

Academia Open ◽

10.21070/acopen.4.2021.2027 ◽

2021 ◽

Vol 4 ◽

Author(s):

Maulidiyah firda Yanti ◽

Machful Indra Kurniawan

Keyword(s):

Elementary School ◽

Data Collection ◽

Hypothesis Testing ◽

Sampling Technique ◽

Third Graders ◽

T Test ◽

Significance Level ◽

Grade 3 ◽

Collection Methods ◽

Speaking Skills

The purpose of this study is to find how much the influence storytelling method for speaking skills of elementary school 01 Waru Sidoarjo inter class. The kind of the study use quantitative of kind pre-experimental with one grup desain of pretest-posttest. the sampling technique in this study use purposive sampling technique with certain considerations, which use all members of the population as a sample of 25 students inter A class. the data collection methods are descriptive statistic and analysis prerequisite tests and hypothesis testing. The results of students analysis are speaking skills before using the storytelling method is in the medium category. Furthermore, the T test was compare with a 5% significance level of 1.7081. Then it can be concluded that Ha was accepted and Ho was rejected. While the calculation of the level influence obtained 0,91 results which means that there is a large influence in the study, because eta square is 0,91 > 0,41. These results illustrate that the speaking skills of students in class 3 are influenced by using the storytelling method in grade 3 elementary school at Bangah 01 Waru Sidoarjo.

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Pengaruh Pengetahuan dan Pemahaman Peraturan Perpajakan, Penghindaran Pajak dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak

Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi ◽

10.24905/permana.v10i2.79 ◽

2018 ◽

Vol 10 (2) ◽

pp. 156-167

Author(s):

Davidya Febri ◽

Tri Sulistyani

Keyword(s):

Data Collection ◽

Tax Evasion ◽

Random Sampling ◽

Sampling Methods ◽

Tax Avoidance ◽

Sampling Technique ◽

Simple Random Sampling ◽

The Third ◽

The Difference ◽

Program Version

The purpose of this study was to determine the effect of knowledge and understanding of taxation regulations, tax avoidance and taxation sanctions simultaneously and partially on taxpayer compliance. To find out the difference in knowledge and understanding of taxation regulations, tax avoidance, taxation and compliance sanctions on private taxpayers of private employees with ASN's personal taxpayers. In this study using the population of all individual taxpayers registered in the Tegal City KPP with a sample of 100 respondents. The sampling technique using simple random sampling. Methods of data collection by distributing questionnaires. The data is processed using SPSS program version 23. The results of this study conclude that the first hypothesis is that there is the influence of knowledge and understanding of tax regulations, tax avoidance and taxation sanctions simultaneously on taxpayer compliance with a significant value of 0,000. The second hypothesis is that there is an influence of knowledge and understanding of taxation regulation partially to taxpayer compliance with the significant value equal to 0,011. The third hypothesis is that there is no partial tax avoidance effect on taxpayer compliance with a significant value of 0.069. The fourth hypothesis is that there is a partial effect of taxation sanctions on taxpayer compliance with a significant value of 0.030. The fifth hypothesis is that there are differences in knowledge and understanding of taxation regulations, tax evasion, tax sanctions and compliance with private taxpayers private employees with taxpayers personal ASN. While for both groups of taxpayers both private and ASN employees do not differ or there is no difference in preferences on tax sanctions.

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APLIKASI MAKNA MITOS BANYU DALAM BAHASA BANJAR [The Application of Mythical Meaning of “Banyu” in Banjar Language]

TOTOBUANG ◽

10.26499/ttbng.v6i1.63 ◽

2018 ◽

Vol 6 (1) ◽

Author(s):

Rissari Yayuk

Keyword(s):

Drinking Water ◽

Data Collection ◽

Research Method ◽

Sampling Technique ◽

Source Material ◽

Original Source ◽

Data Presentation ◽

Purposive Sampling ◽

Collection Data ◽

Data Source

This research studied about how the mythical meaning of Banyu (water) applyed in Banjar language based on the lexicon and contextual source. The purpose of this research was describing the myth meaning of Banyu in Banjar language based on its lexicon source and the function based on its contextl. The research method was qualitative descriptive.The data collection techniques had used observing-conversation technique. The frame of work was data collection, data processing, and results of data analysis. The sampling technique that used in this paper was the purposive sampling, the sampling technique of data source collection with considering. The data collection that had been takenfrom January to December 2017. The place where data were collectedwas at Padang Village, Banjar Regency. The data presentation was using ordinary words. The result showed thath myth meaning of Banyu that applyed in Banjar language based on lexicon source consisted of original source, material, and pars proto whilee based on contextual were ordinary and magical, or religious. Later, it was used as regular drinking water, therapy water, and medication.Penelitian ini mengkaji tentang bagaimana aplikasi makna mitos Banyu pada bahasa banjar berdasarkan sumber leksikon dan kontekstual. Tujuan penelitian meliputi deskripsi aplikasi makna mitos banyu pada bahasa banjar berdasarkan sumber leksikon dan fungsi Banyu dalam bahasa Banjar berdasarkan kontekstual. Metode yang digunakan adalah deskrieptif kualitatif. Teknik pengambilan data adalah simak dan libat cakap. Langkah kerja adalah pengumpulan data, pengolahan data, dan hasil analisis data. Teknik pengambilan sampel yang digunakan dalam tulisan ini adalah purposive sampling, yaitu teknik pengambilan sampel sumber data yang mempertimbangan waktu pengambilan data pada bulan Januari sampai bulan desember 2017. Tempat pengambilan data di Desa Padang, Kabupaten Banjar. Penyajian data menggunakan kata-kata biasa. Hasil penelitian aplikasi makna mitos banyu pada bahasa banjar berdasarkan sumber leksikonnya terdiri atas sumber asal, bahan, dan pars proto, sedangkan berdasarkan konstektual bersifat biasa dan magis, atau religi. Ada yang difungsikan sebagai air minum biasa, terapi, dan pengobatan.

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Analisis Strategi Pemasaran Objek Wisata Kebun Binatang Kasang Kulim Kecamatan Siak Hulu Kabupaten Kampar

Jurnal Ekonomi KIAT ◽

10.25299/kiat.2019.vol30(1).3879 ◽

2019 ◽

Vol 30 (1) ◽

pp. 37

Author(s):

Ona Gustina Mardianti ◽

Syahdanur Syahdanur ◽

Susie Suryani

Keyword(s):

Qualitative Research ◽

Data Collection ◽

Marketing Strategy ◽

Swot Analysis ◽

Sampling Technique ◽

Internal Variables ◽

Tourist Attraction ◽

Probability Sampling ◽

External Variables ◽

Collection Data

This study aims to determine the marketing strategy of the tourist attraction of the Kasang Kulim Zoo, the Siak Hulu sub-district, Kampar District. The population of this study was visitors who came to the Kasang Kulim Zoo, Siak Hulu Sub-District, Kampar District and from the company, with a number of respondents as many as 100. In this study sampling using non probability sampling and respondent sampling was done by accidental sampling technique. This research is qualitative research and uses interviews, questionnaires, and documentation as a method of data collection. Data were analyzed using SWOT analysis with identification of internal and external variables. Internal variables indicate that location is the main strength in the kasang kulim zoo in kampar district with 0.012 with values and 4 based on rating. From the external variables, the results from EFAS show that the Kasang Kulim zoo has good opportunities. As a result of the opportunity, the Kasang Kulim zoo is in quadrant 1, which is a position where the company is considered to be in a favorable situation because of its opportunities and strength. In this case, the Company can take advantage of opportunities by maximizing strength.

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PEMANFAATAN MEDIA SOSIAL DALAM MENCARI RELASI SEKSUAL GAY DI SURAKARTA

Journal of Development and Social Change ◽

10.20961/jodasc.v1i2.23056 ◽

2018 ◽

Vol 1 (2) ◽

pp. 167

Author(s):

Pipin Apriliani ◽

Bambang Santosa

Keyword(s):

Social Media ◽

Data Collection ◽

Sampling Technique ◽

Sexual Relationships ◽

Easy Access ◽

Sexual Relations ◽

Purposive Sampling ◽

Study Approach ◽

Collection Data

Abstract : The recognized sexual orientation in Indonesia is heterosexual. This makes gays often get discrimination from people who are causing gay difficulties in interacting and seeking sexual relationships, so they should find ways to interact safely. Qualitative research with case study approach conducted in Surakarta aims to find out the utilization of social media in finding gay sexual relation. Sampling technique using purposive sampling. Data collection was conducted with in-depth interviews with gay as the main actors and documentation of recording interviews, screenshoot chat and gay activity in social media. Data analysis was conducted with the basis of four activities: data collection, data reduction, data presentation, and verification using source triangulation. The results showed that social media became a safe enough tool for gays in searching for sexual relations. Gay feel their identity is more awake when interacting in social media. Social media is also instrumental in expanding the network of gay friends, this is considered quite important because gays assume that the more friends they have the greater their chances of getting sexual relations. Gay has a special trick in order to attract the attention of the same social media users by installing exciting status, installing photos and videos with seductive poses, and posting location information for easy access. Like no human is perfect, using social media to search for sexual relationships of gays also has some weaknesses. Nevertheless, social media has remained the main vehicle of most gays in Surakarta in search of sexual relations. Keywords: Gay, social media, exploitation, sexual relations.Abstrak : Orientasi seksual yang diakui di Indonesia adalah heteroseksual. Hal ini membuat gay sering mendapatkan diskriminasi dari masyarakat yang mengakibatkan gay kesulitan dalam berinteraksi dan mencari relasi seksual, sehingga mereka harus mencari cara agar dapat berinteraksi secara aman. Penelitian kualitatif dengan pendekatan studi kasus dilakukan di Kota Surakarta bertujuan untuk mengetahui pemanfaatn media sosial dalam mencari relasi seksual gay. Teknik pengambilan sampel menggunakan purposive sampling. Pengumpulan data dilakukan dengan wawancara mendalam bersama gay selaku pelaku utama dan dokumentasi berupa rekaman wawancara, screenshoot chat dan aktivitas gay di media sosial. Analisis data dilakukan dengan berpangkal dari empat kegiatan yaitu pengumpulan data, reduksi data, penyajian data, dan verifikasi dengan menggunakan triangulasi sumber. Hasil penelitian menunjukkan bahwa media sosial menjadi sarana yang cukup aman bagi gay dalam mencari relasi seksual. Gay merasa identitas mereka lebih terjaga ketika berinteraksi di media sosial. Media sosial juga sangat berperan dalam memperluas jaringan pertemanan gay, hal ini dinilai cukup penting karena gay beranggapan bahwa semakin banyak teman yang mereka miliki maka semakin besar kesempatan mereka untuk mendapatkan relasi seksual. Gay memiliki trik khusus agar dapat menarik perhatian gay pengguna media sosial yang sama dengan cara memasang status menggairahkan, memasang foto dan video dengan pose menggoda, dan memasang informasi lokasi agar mudah ditemui. Sepertihalnya manusia tidak ada yang sempurna, menggunakan media sosial untuk mencari relasi seksual para gay juga memiliki beberpaa kelemahan. Meskipun demikian, sampai sekarang media sosial tetap menjadi sarana utama kebanyakan gay di Surakarta dalam mencari relasi seksual.Kata kunci: Gay, media sosial, pemanfaatan, relasi seksual.

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THE ROLE OF ORIGINAL REGIONAL INCOME AND BALANCE FUNDS IN EFFECTIVE CAPITAL SHOPPING TO INCREASE REGIONAL INDEPENDENCE IN CENTRAL PROVINCE

ProBank ◽

10.36587/probank.v4i2.505 ◽

2020 ◽

Vol 4 (2) ◽

pp. 111-136

Author(s):

Mulyadi Mulyadi ◽

Endah Nawangsasi

Keyword(s):

Central Government ◽

Capital Expenditure ◽

Sampling Technique ◽

Capital Expenditures ◽

Regional Government ◽

Local Revenue ◽

Central Java ◽

Analysis Technique ◽

The Difference

His study aims to analyze the role of Local Revenue, General Allocation Funds, Special Allocation Funds and SiLpa on Capital Expenditures in Districts/Cities in Central Java Province 2016-2017. The population in this study amounted to 35 districts/cities in Central Java. The sampling technique in this study used purposive sampling and obtained a sample of 33 districts/cities in Central Java. The data analysis technique used is multiple linear regression. The results showed that the Regional Revenue and the Difference in Budget Financing have a positive and significant effect on capital expenditure, then the General Allocation Fund and the Special Allocation Fund have a positive but not significant effect on capital expenditure. The results of the determination test show that capital expenditure is influenced by variables Independent of 79.5% and the remaining 20.5% explained by variables outside this study. So the highest contribution is PAD in contributing to Capital Expenditures, because the contribution of the Balancing Fund, namely the General Allocation Fund and the Special Allocation Fund, is relatively small, meaning that the dependence on the Central Government is small,so the conclusion is that the higher the Regional Original Revenue, the greater the authority of the regional government in implement policies so that the region can be independent.

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