scholarly journals PENTINGNYA PRAKTIK AKUNTANSI UNTUK MENINGKATKAN AKSES PEMBIAYAAN BAGI HASIL

2021 ◽  
Vol 6 (2) ◽  
pp. 109-116
Author(s):  
Jurana ◽  
Andi Chairil Furqan ◽  
Rahma Masdar
Keyword(s):  
Statistical Analysis ◽  
Linear Regression ◽  
Profit Sharing ◽  
Creative Industries ◽  
Creative Industry ◽  
Simple Linear Regression ◽  
Financial Reports ◽  
Descriptive Statistical Analysis

Penelitian bertujuan untuk mengetahui pentingnya praktik akuntansi pada industri kreatif di Palu dalam meningkatkan akses pembiayaan bagi hasil. Dua analisis data dilakukan, pertama analisis statistik deskriptif untuk mengetahui sejauhmana praktik akuntansi dijalankan pelaku UMKM, kedua menggunakan regresi linear sederhana untuk mengetahui persepsi pelaku UMKM industri kreatif tentang akses terhadap pembiayaan bagi hasil. Hasil penelitian menunjukkan bahwa pelaku UMKM di Palu belum mempraktikkan akuntansi sesuai SAK-ETAP, sehingga akan berpengaruh terhadap akses pembiayaan bagi hasil. Tersedianya laporan keuangan sesuai SAK ETAP akan memudahkan bank menganalisis prospek usaha dan kemampuan calon nasabah dalam pengembalian pembiayaan.   Abstract  This study aims to determine the importance of accounting practices in the creative industry in Palu in increasing access to profit-sharing financing. Two data analyzes were carried out, firstly, descriptive statistical analysis to determine the extent to which accounting practices were carried out by MSME actors, secondly using simple linear regression to determine the perception of creative industry MSME actors regarding access to profit-sharing financing. The results of the study indicate that MSME actors in Palu have not practiced accounting according to SAK-ETAP, so that it will affect access to profit-sharing financing. The availability of financial reports in accordance with SAK ETAP will make it easier for banks to analyze business prospects and the ability of prospective customers to repay financing.Implementation of Accounting and Access to Profit Sharing Financing in Creative Industries. 

scholarly journals The Effect of Leadership on Work Stress at PT. Karya Anugerah Bersama Permai (PT. KABP)

2021 ◽  
Vol 8 (3) ◽  
pp. 197-204
Author(s):  
Niarita Bukit
Keyword(s):  
Statistical Analysis ◽  
Linear Regression ◽  
Work Stress ◽  
Significant Influence ◽  
T Test ◽  
Quantitative Approach ◽  
Regression Coefficients ◽  
Simple Linear Regression ◽  
Analytical Technique ◽  
Descriptive Statistical Analysis

The purpose of this study was to determine the influence of leadership on work stress and to analyze the influence of leadership on work stress at PT. Karya Anugerah Bersama Permai (PT. KABP). The type of research used in this research is explanatory research using a quantitative approach. The population and sample in this study were all employees who worked at PT. Karya Anugerah Bersama Permai (PT. KABP) totaling 36 people. The analytical technique used is descriptive statistical analysis. The results of research conducted with SPSS 20.0 indicate that leadership has a significant influence on work stress as evidenced by a partially significant test (t test) with a significance value obtained 0.00 < 0.05 and a t value of t table 1.69, namely the t-count value of leadership is 11,053. The results of simple linear regression coefficients, obtained the equation Y = 3.389 + 1.050X with an R Square value of 0.782 so it can be concluded that the leadership variable has a positive and significant influence of 78.2% on work stress, while the remaining 21.8% is influenced by factors other.

STATISTICAL ANALYSIS OF LABOUR RESOURCES IN ROMANIA, BEFORE COVID-19 PANDEMIC CRISIS

2020 ◽  
Vol 13 (2) ◽  
Author(s):  
Ciprian Iftimoaei ◽  
Cristian-Ionuţ Baciu
Keyword(s):  
European Union ◽  
Statistical Analysis ◽  
Linear Regression ◽  
Unemployment Rate ◽  
Economic Transition ◽  
Linear Regression Analysis ◽  
Hierarchical Cluster ◽  
Developed Countries ◽  
The European Union ◽  
Simple Linear Regression

In the three decades since the collapse of communism in Romania (1989), human resources have gone through several distinct moments in the process of social and economic transition, from the state economy to the market economy: (1) the period 1990-2007 characterized by declining employment, rising unemployment, low wages, employee poverty, labour migration to developed countries; (2) the period 2007-2019 in which Romanian employees experienced the benefits of the European integration process, which meant economic macrostability, increased foreign investment, projects financed by European operational programs that led to increased living standards, increased employment, labour crisis; (3) the period beginning with the 2020 pandemic year and the economic and social crisis, the effects of which are already quantified by official statistics. This paper proposes a retrospective analysis of the evolution of labour resources in Romania, after joining the European Union. The methodology used combines descriptive statistical analysis (labour resources, activity rate, employment rate, unemployment rate, average net earnings), hierarchical cluster analysis to compare the employment situation in Romania in the year of accession to the European Union (2007) versus the year before the onset of the pandemic crisis (2019) and the simple linear regression analysis, having as an independent variable the „unemployment rate” and as a dependent variable „the number of employees”. Simple linear regression is used not only for teaching purposes, but in addition to testing the link between variables, we wanted to find out how much the number of employees decreases if the unemployment rate increases by one percentage point nationwide. The data used come from the TEMPO Online database of the National Institute of Statistics and were processed with the SPSS.

scholarly journals The Influence of Work Facilities on Employee Performance at the Regional Financial Management Agency Secretariat Section of South Sulawesi Province

2019 ◽  
Vol 6 (1) ◽  
pp. 35
Author(s):  
Nurul Jihan Pratiwi ◽  
Jamaluddin Jamaluddin ◽  
Risma Niswaty ◽  
Rudi Salam
Keyword(s):  
Regression Analysis ◽  
Statistical Analysis ◽  
Linear Regression ◽  
Financial Management ◽  
Employee Performance ◽  
Linear Regression Analysis ◽  
Simple Linear Regression ◽  
Management Agency ◽  
Analysis Techniques ◽  
South Sulawesi

Adequate work facilities with suitable conditions that are well maintained and will help smooth the work process in an organization. This study aims to determine the use of work facilities, on the performance of employees in the section of the Regional Financial Management Agency Secretariat of South Sulawesi Province. Therefore, to achieve these objectives researchers used data collection techniques with observation, questionnaires, and documentation with a population of 35 people. While the data analysis techniques used are descriptive statistical analysis using percentages and for inferential statistical analysis techniques using data normality tests, product moment correlation analysis, and simple linear regression analysis. The results of the study indicate that the work facilities in the section of the South Sulawesi Provincial Financial Management Agency Secretariat are in a good category, in terms of indicators: machinery and equipment, infrastructure, work equipment, land, and buildings. For the quality of employee performance in the section of the South Sulawesi Provincial Financial Management Agency Secretariat in a good category, which is viewed from: quality, quantity, timeliness, effectiveness, and independence. Based on the product moment correlation test analysis, there is a positive and significant influence on the use of work facilities on the performance of employees in the section of the Regional Financial Management Agency of South Sulawesi Province at 17.00%, stated to be accepted with a moderate level of influence. From the results of simple linear regression analysis shows that there is an influence of work facilities on employee performance in the section of the Regional Financial Management Agency Secretariat of South Sulawesi Province.

scholarly journals Pengaruh Ukuran Daerah, Opini Audit dan Tingkat Ketergantungan Keuangan Daerah Terhadap Audit Delay

2019 ◽  
Vol 2 (2) ◽  
Author(s):  
Fitri Rianti
Keyword(s):  
Statistical Analysis ◽  
Good Governance ◽  
Secondary Data ◽  
Financial Statements ◽  
Timely Manner ◽  
City Governments ◽  
Financial Reports ◽  
Audit Opinion ◽  
Financial Dependency ◽  
Descriptive Statistical Analysis

This study aims to analyze the factors that influence the length of audit delay in the Regency / City governments in Indonesia in 2015 and 2016. These factors are regional size, audit opinion and level of regional financial dependence. The population of this study is all districts / cities in Indonesia in 2015 and 2016. The study sample was determined by purposive sampling method. The data used is secondary data. The analytical method used is descriptive statistical analysis and multiple regression statistical analysis. The results showed that the size of the area did not affect audit delay. Audit opinion and the level of regional financial dependence proved to have a significant effect on audit delay. The size of the area does not affect the audit delay because many of the few accounting entities cannot determine the size of the audit delay. Audit opinion has an effect on audit delay because the area that obtains WTP opinion indicates that the region has good governance that will compile financial reports in a timely manner so as to minimize audit delay. The level of regional financial dependency influences audit delay, this is due to the higher regional financial dependence, so that the area will be more obedient to the regulations and will prepare its financial statements in a timely manner so as to minimize audit delay.

scholarly journals Pengaruh Gangguan Kecemasan Terhadap Hasil Belajar Siswa di SMK Negeri 1 Makassar

2019 ◽  
Vol 2 (2) ◽  
pp. 10
Author(s):  
Nuraisyiah Nuraisyiah ◽  
Nurdiana Nurdiana ◽  
Muhammad Imam Ma'ruf
Keyword(s):  
Regression Analysis ◽  
Statistical Analysis ◽  
Linear Regression ◽  
Anxiety Disorders ◽  
Student Learning ◽  
Learning Outcomes ◽  
Linear Regression Analysis ◽  
Student Learning Outcomes ◽  
Simple Linear Regression ◽  
Simple Linear Regression Analysis

This study aims to determine the effect of anxiety disorders on student learning outcomes in accounting subjects class XI at SMK Negeri 1 Makassar. This study uses questionnaires and documentation in collecting data. This study uses descriptive percentage analysis, and statistical analysis for statistical analysis of data. Statistical analysis of data includes Simple Linear Regression Analysis, and t-test. The results showed that anxiety disorders on student learning outcomes in class XI accounting subjects at SMK 1 Makassar through nine indicators namely: tense, confused, worried, difficult to concentrate, unable to sleep, heart palpitations, excessive cold sweat, frequent trembling, and Mules' stomach has a negative and significant effect. This means that if students experience anxiety disorders it will reduce student learning outcomes.

scholarly journals DETERMINASI DANA SYIRKAH TEMPORER TERHADAP BAGI HASIL PADA PT. BANK BRI SYARIAH

2020 ◽  
Vol 9 (2) ◽  
pp. 19
Author(s):  
Nur Aisyah ◽  
Munardi Munardi
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Secondary Data ◽  
Financial Statements ◽  
Profit Sharing ◽  
Regression Method ◽  
Linear Regression Method ◽  
Analysis Method ◽  
Simple Linear Regression ◽  
Data Analysis Method

This study aims to determine the effect of temporary Syirkah funds on profit-sharing rates at PT. Bank BRI Syariah. This study uses secondary data in the form of quarterly financial statements for 2012- 2018 accessed on www.bi.go.id and www.brisyariah.co.id. The data analysis method used is a simple linear regression method with the help of Eviews. The results of the study partially show that temporary Syirkah funds significantly influence profit-sharing rates at PT. BRI Syariah Bank.

scholarly journals PENGARUH PERPUTARAN KAS,PERPUTARAN PIUTANG, PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS PADA SUPERMARKET DI TIMOR LESTE

2017 ◽  
pp. 3527 ◽  
Author(s):  
Matilde Amaral Canizio
Keyword(s):  
Regression Analysis ◽  
Statistical Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Financial Reports ◽  
Timor Leste ◽  
Inventory Turnover ◽  
Positive Effect

 The purpose of the study is to examine and demonstrate empirically the effect of cash turnover, receivable turnover, and inventory turnover on profitability of compnies. The date used in this study is a secondary date obtained from the compnay’s monthly financial reports during the period 2008 to 2012. Samples used are 2 Supermarket. Statistical analysis used is multiple linear regression analysis. Based on the result of analysis it can be concluded that in the cash turnover there are no significant effects on profitability in the supermarkets Leader and Lita Store. While the receivables turnover and inventory turnover have a positive effect on the profitability of the supermarket Leader and Lita

PENGARUH GAYA KEPEMIMPINAN DALAM MEMODERASI HUBUNGAN MOTIVASI KERJA DAN DISIPLIN KERJA TERHADAP KINERJA GURU SEKOLAH MENENGAH KEJURUAN (SMK) NEGERI 6 PADANG

2020 ◽  
Author(s):  
Elinda Gusti
Keyword(s):  
Statistical Analysis ◽  
Linear Regression ◽  
Secondary School ◽  
Leadership Style ◽  
Teacher Performance ◽  
Simple Linear Regression ◽  
Analysis Techniques ◽  
Labor Discipline ◽  
The Relationship ◽  
Moderate Relationship

This study aims to determine the affect of: 1) Motivation on teacher performance Vocational Secondary School (SMKN) 6 Padang, 2) Discipline working on teacher performance SMKN 6 Padang, 3) Leadership style on teacher performance SMKN 6 Padang, 4) Style of leadership to moderate relationship between motivation work with the performance of teachers in SMK 6 Padang and5) Leadership style in moderating the relationship between the discipline of work with the teacher's performance in SMKN 6 Padang.This research was conducted at SMK Negeri 6 with population of all permanent teachers status of Civil Servants (PNS), which amounted to 75 people. Statistical analysis techniques used in this research is to test the validity, reliability test and classical assumption. To test the hypothesis used statistical analysis techniques with simple linear regression, linear regression stratified and t test were mixed with IMB SPSS.v 20.0The results found: 1) Motivation is positive and significant affect on the performance of teachers of SMK Negeri 6 Padang, 2) Discipline work is positive and significant affect on the performance of teachers of SMK Negeri 6 Padang, 3) leadership style is positive and significant affect on the performance of teachers of SMK Negeri 6 Padang, 4) Style of leadership has strong influence of motivation work on teacher performance SMK Negeri 6 Padang and 5) Style of leadership has storng influence of labor discipline on teacher performance SMK Negeri 6 Padang.

scholarly journals The Influence of Student Engagement Towards Learning Achievement of Creative Industry Telkom University Bandung

2020 ◽  
Vol 3 (1) ◽  
pp. 33-41
Author(s):  
Sofah Tuljannah
Keyword(s):  
Student Engagement ◽  
Total Population ◽  
Sampling Technique ◽  
Research Data ◽  
Creative Industries ◽  
Creative Industry ◽  
Simple Linear Regression ◽  
Learning Achievement ◽  
Regression Tests ◽  
Research Show

Education is a factor in building quality human resources. Student engagement in a university is important, because if student engagement is increased, the achievement of learning is increasing as well as, when the student engagement experiences a decline Learning was declining. This research aims to find out an influence of student engagement on student Faculty of Creative Industries Universitas Telkom Bandung with total population of 3033 active students with samples 354 from the calculation result using the formula Slovin. The method used is a survey with the incidental sampling technique, this research data using simple linear regression tests, the results gained on this research show that student Engagement has no significant effect on the study achievement in active students of the faculty of Creative Industries of Telkom University of Bandung. These results have been proven based on the H0 accepted hypothesis and H1 rejected that the student engagement has no significant influence on the learning achievement with a percentage of 0.1%, and the remaining 99.9% can be caused by other factors not examined in this study

scholarly journals Analisis Sistem Penganggaran Serta Pengaruhnya Terhadap Kinerja Keuangan Yayasan As-Syifa

2018 ◽  
Vol 2 (1) ◽  
pp. 1
Author(s):  
Dian Hakip Nurdiansyah
Keyword(s):  
Statistical Analysis ◽  
Path Analysis ◽  
Quantitative Data ◽  
Descriptive Analysis ◽  
Management Control ◽  
Financial Reports ◽  
Performance Achievement ◽  
Planning And Management ◽  
Data Collection Technique ◽  
Descriptive Statistical Analysis

Watchfulness aim that want achieved in this watchfulness (a) to detects and learn budgeting system in foundation assyifa al-khoeriyah, (b) to detect and learn finance performance in foundation assyifa al-khoeriyah, (c) to detect and learn budgeting system influence towards finance performance achievement in foundation assyifa al-khoeriyah. In this research uses descriptive and verification forms and methods of descriptive and explanatory survey. Data collection technique used was to analyze the financial reports as-Syifa foundation from 2005 until 2009. Methods of analysis and quantitative data using descriptive statistical analysis that uses path analysis (path analysis). The results of descriptive analysis showed that the planning and management control in the foundation asyifa good enough. The result of path analysis show the existence of linkages between the research variables, and the results of the estimated coefficients between variables influence the research can be determined that the planning and management control have an influence on the financial performance of As-Syifa foundation. 

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