Kompetensi, Independensi, Bukti Audit, dan Kualitas Hasil Audit Internal pada Inspektorat Kementerian Koperasi dan Usaha Kecil dan Menengah

ABSTRACT This research analyzes the influence of competency, independency, and audit evidence on the quality of internal audit results at the Inspectorate of the Ministry of Cooperatives and Small and Medium Enterprise Republic of Indonesia Republic of Indonesia. The population in this research auditor Inspectorate Ministry of Cooperatives and Small and Medium Enterprise Republic of Indonesia, as many as 32 people auditors. The sampling technique is done by using saturated sampling method so that the sample used is the entire population. The data used is the primary data with the distribution of questionnaires to all respondents. The testing is done with multiple regressin test. Particially, competency has positive influence to the quality of internal audit result. Independency and audit evidence particially don’t influence quality of internal audit result in Inspectorate of Ministry of Cooperatives and Small and Medium Enterprise Republic of Indonesia Republic of Indonesia. ABSTRAK Penelitian ini menganalisa pengaruh kompetensi, independensi, dan bukti audit terhadap kualitas hasil audit internal pada Inspektorat Kementerian Koperasi dan Usaha Kecil dan Menengah Republik Indonesia. Populasi dalam penelitian ini auditor Inspektorat Kementerian Koperasi dan Usaha Kecil dan Menengah Republik Indonesia, yaitu sebanyak 32 orang auditor. Teknik pengambilan sampel dilakukan dengan menggunakan metode sampel jenuh sehingga sampel yang digunakan adalah seluruh populasi yang ada. Data yang digunakan merupakan data primer dengan penyebaran kuesioner ke seluruh responden. Pengujian dilakukan dengan uji regresi berganda. Secara masing- masing, kompetensi memberikan pengaruh yang positif terhadap kualitas hasil audit internal. Independensi dan bukti aduit secara terpisah tidak memberikan pengaruh terhadap kualitas hasil audit internal di Inspektorat Kementerian Koperasi dan Usaha Kecil dan Menengah Republik Indonesia. JEL Classification: M40, M42

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Pengaruh Promosi dan Website Quality Terhadap Impulse Buying Pada E-Commerce Lazada di Kota Padang

Jurnal Ecogen ◽

10.24036/jmpe.v2i3.7418 ◽

2019 ◽

Vol 2 (3) ◽

pp. 463

Author(s):

Aan Satria ◽

Okki Trinanda

Keyword(s):

Sampling Method ◽

Sampling Technique ◽

Positive Influence ◽

Primary Data ◽

Impulse Buying ◽

Great Opportunity ◽

Website Quality ◽

Analysis Technique ◽

The Impact

The e-commerce business has now developed rapidly, the impact of development is that the number of prosuct varies and easily earned. The ease of such information will result in consumers will be more consumptive infulfilling their needs, even they tend to make impuse buying. As one of the emerest e-commerece in Indonesia, Lazada should be able to see this as a great opportunity in as effort to increase the company’s sales and sustainability. One effort in increasing impulse buying is of external factors ranging from the promotion and quality of websites that are launched on e-commerce bussines. This study aims to know and prove how much influence promotion and website quality to impulse buying e-commerce Lazada in Padang City. The samples were taken using Cochran formula with 100 respondents. This sampling technique is based on nonprobability sampling method. The type of data used in this study is primary data. Data analysis technique used multiple regression analysis technique using SPSS version 20. The results of this study indicate that: (1) Promotion has positive influence and significant effect toward impulse buying e-commerce Lazada in Padang city (0,014 < 0,05). (2) Website Quality has positive influence and significant effect toward impulse buying e-commerce Lazada in Padang city (0,046 < 0,05)Keyword: promotion, website quality, impulse buying.

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The Canvas Model as a Strategy for Improving Financial Profits: A Casey Study of Online Businesses in Indonesia

GATR Journal of Business and Economics Review ◽

10.35609/jber.2017.2.4(6) ◽

2017 ◽

Vol 2 (4) ◽

pp. 40-44

Author(s):

Francisca Hermawan ◽

Sri Hapsari Wijayanti ◽

Fransiskus X Lara Aba

Keyword(s):

Business Strategy ◽

Sampling Technique ◽

Jel Classification ◽

Climatic Conditions ◽

Primary Data ◽

Selling Price ◽

Cut Flowers ◽

Online Business ◽

Potential Customers

Objective - The aim of this study is to identify how the strategy of online businesses can be improved to increase financial profits. The focus of this study is on online businesses selling flowers, taking into consideration the fact that the freshness of flowers does not last long, and that the price and quality of flowers fluctuates depending on climatic conditions. Methodology/Technique - The data used in this research is primary data, obtained by distributing questionnaires for market research, tested against 57 respondents. The respondents were selected using non-probability sampling with a purposive sampling technique. The results of the validation test r count > r table, with 5% significance, shows that businesses providing flower arrangements are in high demand. Findings - The results of the model business identification canvas and the profit and loss projections indicate that the choice of the business strategy series for cut flowers on each element is accurate. The results of the analysis of the strengths and threats also identifies that selling price varies depending on the types of flowers used in an arrangement, and accessories used. Novelty - This research studies how the types of flowers used, the design of an arrangement, accessories used, packaging, and family ownership of a business can effect the interest of potential customers in the Fiore shop in Afrodite. Type of Paper: Empirical. Keywords: SWOT; Canvas Models; Communication; Online Business; Indonesia. JEL Classification: C50, C53, C59.

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THE EFFECT OF AWARENESS, MORALITY, TAX CULTURE, AND DISTRIBUTIVE JUSTICE ON THE TAXPAYER COMPLIANCE

ACCRUALS ◽

10.35310/accruals.v5i01.699 ◽

2021 ◽

Vol 5 (01) ◽

pp. 112-129

Author(s):

Ina Nurlela ◽

Asep Kurniawan ◽

Indah Umiyati

Keyword(s):

Distributive Justice ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

T Test ◽

Test Method ◽

Primary Data ◽

F Test ◽

Small And Medium Enterprise ◽

Medium Enterprise

This study aims to determine the effect of awareness, morality, tax culture and distributive justice on the taxpayer compliance partially and simultaneously. The data used in this study are primary data by distributing questionnaires. The method used in sampling is a non probability sampling method with incidental sampling technique and the number of samples in this study amounted to 107 respondents consisting of perpetrator Small and Medium Enterprise (SMEs). The data is processed using the classical assumption test method, multiple linear regression analysis, t test, and F test. The results showed that partially (t test), the variable understanding of morality and tax culture had a positive effect on the taxpayer compliance of Small and Medium Enterprise (SMEs). While the variable awareness and distributive justice did not affect the taxpayer compliance of Small and Medium Enterprise (SMEs). Simultaneous results (F test) show that awareness, morality, tax culture and distributive justice on the taxpayer compliance.

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Accounting Practices and Organizational Performance: Evidence from Small and Medium Scale Enterprises in Sri Lanka

Indian Journal of Finance and Banking ◽

10.46281/ijfb.v4i1.526 ◽

2020 ◽

Vol 4 (1) ◽

pp. 69-75

Author(s):

Saseela Balagobei

Keyword(s):

Sri Lanka ◽

Organizational Performance ◽

Small And Medium Enterprises ◽

Sampling Technique ◽

Developed Countries ◽

Positive Influence ◽

Jel Classification ◽

Primary Data ◽

Record Keeping ◽

Medium Scale

Over the past few decades, the researchers demonstrate consistent effort in investigating the Small and Medium scale Enterprises (SMEs). This sector plays a crucial role in the economic growth in both developing and developed countries. The research investigated how accounting practices influence the organizational performance of small and medium scale enterprises in Sri Lanka. Accounting practices consists of record keeping, budgeting practices and payroll accounting whereas organizational performance is measured by organizational goal achievement, organizational effectiveness and organizational efficiency records. A structured questionnaire was used to collect the primary data from 75 SMEs which were selected by means of the random sampling technique. The results revealed that among the accounting practices, only record keeping and budgeting practices have significant positive influence on organizational performance of Small and medium enterprises in Sri Lanka. It can be recommended that academic institutions and other bodies which are responsible for SMEs should organize training programmes for those operators who do not have the technical knowhow in the field of accounting to come to grips with it and also provide some SME-specific accounting guidelines and template forms for capturing accounting practices for the operators to use. JEL Classification: M41.

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Expectation Gap pada Persepsi Auditor Internal dengan Auditee terkait Kompetensi, Independensi, dan Kualitas Audit

Jurnal Riset Akuntansi & Perpajakan (JRAP) ◽

10.35838/jrap.2018.005.01.5 ◽

2018 ◽

Vol 5 (01) ◽

pp. 53-64

Author(s):

Linda Dewi Puspita Sari ◽

Tri Widyastuti

Keyword(s):

Internal Audit ◽

Jel Classification ◽

T Test ◽

Internal Auditor ◽

Expectation Gap ◽

Result Show ◽

Audit Result ◽

Mapping Result ◽

Level 2

ABSTRACT Mapping result of State Development Audit Agency for Inspectorate General of Ministry of Agriculture by Internal Audit Capability Model was on second level (Infrastructure) and the audit result of State Audit Agency was unqualified opinion, but there was notes for assets arrangement and Inspectorate General was rated that it gave a contribution. On the other hand, the result of internal assesment was on good category. This research aims to analyze expectation gap between internal auditor’s perception and perception of auditee for competency, independency, and quality of audit. Population in this research consist of internal auditor and auditee represented by audited work units under the annual audit work program in 2017. Sampling using the Slovin formula and on data collection obtained data as much as 58 auditors and 82 auditee. Method of data analysis using independent t-test. The result show there is an expectation gap between internal auditor’s perception and perception of auditee for independency and internal auditor’s quality of audit but there isn’t an expectation gap between internal auditor’s perception and perception of auditee for competency. ABSTRAK Hasil pemetaan Badan Pengawasan Keuangan dan Pembangunan terhadap Inspektorat Jenderal Kementerian Pertanian dengan pendekatan internal audit capability model masih pada level 2 (infrastructure) dan hasil pemeriksaan Badan Pemeriksa Keuangan atas Laporan Keuangan Kementerian Pertanian Tahun 2016 adalah Wajar Tanpa Pengecualian, namun masih terdapat beberapa catatan antara lain penataan aset yang dinilai belum memadai dan Inspektorat Jenderal dinilai publik turut serta memberikan andil. Di sisi lain, hasil penilaian internal menunjukkan nilai yang relatif baik. Penelitian ini menganalisis apakah terdapat expectation gap antara persepsi auditor internal dan auditee terkait dengan kompetensi, independensi, dan kualitas audit. Populasi dalam penelitian terdiri atas auditor Inspektorat Jenderal Kementerian Pertanian dan auditee yang diwakili jumlah unit/satuan kerja yang diaudit sesuai Program Kerja Audit Tahunan Tahun 2017. Pengambilan sampel menggunakan rumus Slovin dan pada pengumpulan data didapatkan data sebanyak 58 orang auditor internal dan 82 orang auditee. Metode analisis data menggunakan independent t-test menunjukkan terdapat expectation gap antara persepsi auditor internal dan auditee terkait dengan independensi dan kualitas audit dari auditor internal, namun tidak terdapat expectation gap antara persepsi auditor internal dan auditee terkait kompetensi auditor internal. JEL Classification: M41, M42

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Expectation Gap pada Persepsi Auditor Internal dengan Auditee terkait Kompetensi, Independensi, dan Kualitas Audit

Jurnal Riset Akuntansi & Perpajakan (JRAP) ◽

10.35838/jrap.v5i01.172 ◽

2018 ◽

Vol 5 (01) ◽

pp. 53-64

Author(s):

Linda Dewi Puspita Sari ◽

Tri Widyastuti

Keyword(s):

Internal Audit ◽

Jel Classification ◽

T Test ◽

Internal Auditor ◽

Expectation Gap ◽

Result Show ◽

Audit Result ◽

Mapping Result ◽

Level 2

ABSTRACT Mapping result of State Development Audit Agency for Inspectorate General of Ministry of Agriculture by Internal Audit Capability Model was on second level (Infrastructure) and the audit result of State Audit Agency was unqualified opinion, but there was notes for assets arrangement and Inspectorate General was rated that it gave a contribution. On the other hand, the result of internal assesment was on good category. This research aims to analyze expectation gap between internal auditor’s perception and perception of auditee for competency, independency, and quality of audit. Population in this research consist of internal auditor and auditee represented by audited work units under the annual audit work program in 2017. Sampling using the Slovin formula and on data collection obtained data as much as 58 auditors and 82 auditee. Method of data analysis using independent t-test. The result show there is an expectation gap between internal auditor’s perception and perception of auditee for independency and internal auditor’s quality of audit but there isn’t an expectation gap between internal auditor’s perception and perception of auditee for competency. ABSTRAK Hasil pemetaan Badan Pengawasan Keuangan dan Pembangunan terhadap Inspektorat Jenderal Kementerian Pertanian dengan pendekatan internal audit capability model masih pada level 2 (infrastructure) dan hasil pemeriksaan Badan Pemeriksa Keuangan atas Laporan Keuangan Kementerian Pertanian Tahun 2016 adalah Wajar Tanpa Pengecualian, namun masih terdapat beberapa catatan antara lain penataan aset yang dinilai belum memadai dan Inspektorat Jenderal dinilai publik turut serta memberikan andil. Di sisi lain, hasil penilaian internal menunjukkan nilai yang relatif baik. Penelitian ini menganalisis apakah terdapat expectation gap antara persepsi auditor internal dan auditee terkait dengan kompetensi, independensi, dan kualitas audit. Populasi dalam penelitian terdiri atas auditor Inspektorat Jenderal Kementerian Pertanian dan auditee yang diwakili jumlah unit/satuan kerja yang diaudit sesuai Program Kerja Audit Tahunan Tahun 2017. Pengambilan sampel menggunakan rumus Slovin dan pada pengumpulan data didapatkan data sebanyak 58 orang auditor internal dan 82 orang auditee. Metode analisis data menggunakan independent t-test menunjukkan terdapat expectation gap antara persepsi auditor internal dan auditee terkait dengan independensi dan kualitas audit dari auditor internal, namun tidak terdapat expectation gap antara persepsi auditor internal dan auditee terkait kompetensi auditor internal. JEL Classification: M41, M42

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Quality Quality of Work Life, Motivation, and Employee Performance on PT. Bank BCA Branch Jember

International Journal of Scientific Research and Management ◽

10.18535/ijsrm/v6i6.em01 ◽

2018 ◽

Vol 6 (06) ◽

Author(s):

Mahmud Fatoni ◽

Ultafakoh Paranitha Dimulyo

Keyword(s):

Indirect Effect ◽

Work Motivation ◽

Employee Performance ◽

Sampling Technique ◽

Positive Influence ◽

Work Life ◽

Quality Of Work Life ◽

Primary Data ◽

Quality Of Work

This study aims to determine and to analyze the direct effect of quality of work life on the work motivation, the effect of work motivation on employee performance, the effect of quality of work life on the employee performance, and the indirect effect of quality of work life on the employee performance through work motivation. The sample were 162 employees obtained by census sampling technique. The data used was primary data generated from distribution of questionnaires. Hypotheses were tested using path analysis. The results found that there is a significant direct and positive influence of quality of work life on work motivation, there is a significant direct and positive influence of work motivation on performance, there is a significant and positive influence on the quality of work life on performance, there is a positive and significant indirect effect of quality of work life on the employee performance but the effect is not as strong as the direct effect.This study has both theoretical and practical implications. These findings are able to reinforce previous studies on the study of quality of work life, motivation, and employee performance. In addition, this research gives input to the management of PT. Bank BCA to maintain quality of work life aspects and motivation in the business to improve the employee performance.

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Analisa Pengaruh Professionalism dan Rewards Terhadap Job Satisfaction Serta Implikasinya Pada Organizational Commitment; Telaah Pada Sopir Taksi Konvensional Bandara Soekarno-Hatta

Jurnal Manajemen ◽

10.31937/manajemen.v9i2.716 ◽

2018 ◽

Vol 9 (2) ◽

pp. 1-17

Author(s):

Aldo Winata

Keyword(s):

Job Satisfaction ◽

Organizational Commitment ◽

Structural Equation ◽

Sampling Technique ◽

Positive Influence ◽

Primary Data ◽

Equation Modeling ◽

Taxi Driver ◽

Probability Method ◽

Positive Effect

Jakarta is the place where the largest number of land transportation in Indonesia, according to Djarot in Kompas.com article, vehicles every day increased about 1500 units. And according to an article from Liputan 6, revenue from conventional taxi drivers dropped dramatically after the entry of online transport by 40-50% during 2016 due to the entry of online transport. Conventional taxi companies must immediately anticipate this phenomenon so that their human resources can survive in the company. The purpose of this research are first, to know is there a positive effect from professionalism factors to organizational commitment and job satisfaction. Second, to know job satisfaction factors have a positive effect to organizational commitment. And the last is to know is there a positive effect from rewards factors to job satisfaction and organizational commitment’s factors. This research uses descriptive method with non-probability method. Through judgmental sampling technique, primary data collection was obtained from questionnaire distribution to conventional taxi driver of Soekarno-Hatta Airport. The data has been collected and then obtained by using Structural Equation Modeling (SEM). The result of this research indicates that there is positive influence from professionalism to organizational commitment but the data do not support the hypothesis, there is positive influence from professionalism to job satisfaction, but there’s negative effect between job satisfaction and organizational commitment, there is positive relation of rewards to job satisfaction, Finally there is a positive effect of rewards on organizational commitment. Keywords: organizational commitment, professionalism, rewards, job satisfaction, ecommerce, conventional taxi driver.

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PENGARUH DIKLAT FUNGSIONAL PERENCANA DAN MOTIVASI KERJA TERHADAP KUALITAS PERENCANA (STUDI DI BAPPENAS TAHUN 2016)

The Indonesian Journal of Public Administration (IJPA) ◽

10.52447/ijpa.v3i2.979 ◽

2017 ◽

Vol 3 (2) ◽

pp. 33-57

Author(s):

Ivan Budi Susetyo ◽

Frans Dione ◽

Eko Hari

Keyword(s):

Random Sampling ◽

Work Motivation ◽

Sampling Technique ◽

Positive Influence ◽

Faculty Training ◽

Stratified Random Sampling ◽

Functional Training ◽

Need For Power ◽

Descriptive Method

Abstract: The formulation of this study is review the influence of functional training planners to the quality planners, the influence of work motivation to the quality of planner, and the influence of functional training planners and motivation to work together to the quality of Bappenas planners. The method used in this research is descriptive method with quantitative approach. The sampling technique is using proportionate stratified random sampling with a number of sample sizes of 137 people. Furthermore, the data obtained, processed and analyzed with SPSS 19.0 for windows Program by performing statistical test, those are the t test and F test. The results of this study indicate that there is a positive influence between functional training planners to quality planners, work motivation to quality planners, and the influence of the two together to the quality planner. The dimension of functional training planners that have an influence to the quality of planners is the management and faculty training. In addition, the study is also found that the dimension of work motivation which has an influence to the quality of planners is the need for achievement and the need for power. Keywords: Training, Work Motivation, Quality Planner Abstrak: Perumusan penelitian ini mengkaji besarnya pengaruh diklat fungsional perencana terhadap kualitas perencana, pengaruh motivasi kerja terhadap kualitas perencana, dan pengaruh diklat fungsional perencana dan motivasi kerja secara bersama-sama terhadap kualitas perencana Bappenas. Metode penelitian yang digunakan dalam penelitian ini adalah metode penelitian deskriptif dengan pendekatan kuantitatif. Populasi dalam penelitian ini adalah seluruh perencana di Bappenas tahun 2016. Teknik pengambilan sampel menggunakan proportionate stratified random sampling dengan jumlah ukuran sampel 137 orang. Selanjutnya, data yang diperoleh, diolah dan dianalisa dengan bantuan program SPSS 19.0 for windows dengan melakukan uji statistik yaitu uji t dan uji F. Hasil penelitian ini menunjukkan bahwa terdapat pengaruh positif antara diklat fungsional perencana terhadap kualitas perencana, motivasi kerja terhadap kualitas perencana, dan pengaruh keduanya secara bersama-sama terhadap kualitas perencana. Dimensi diklat fungsional perencana yang memiliki pengaruh terhadap kualitas perencana adalah pengelolaan dan tenaga pengajar diklat. Selain itu, penelitian juga menemukan bahwa dimensi motivasi kerja yang memiliki pengaruh terhadap kualitas perencana adalah kebutuhan akan prestasi dan kebutuhan akan kekuasaan. Kata Kunci: Diklat, Motivasi Kerja, Kualitas Perencana

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