scholarly journals The Effects of Hedonism and Gender on Liberal Accounting

Telaah Bisnis ◽  
2021 ◽  
Vol 20 (2) ◽  
pp. 1
Author(s):  
Eko Widodo Lo

This study investigates the influence of hedonism and gender on liberal accounting actions. This research uses a survey method by using questionnaires. Factor analysis results reveal that three questions of hedonism and four questions of liberal accounting are valid. Cronbach’s alpha of each variable show that they are reliable. Multiple regression analysis is conducted for examining the research hypotheses. Control variables in the research model are job and education level. Data analysis results indicate that hedonism positively affects liberal accounting. However, the results show that gender does not affect liberal accounting. The research contribution is to relate hedonism and gender with liberal accounting behaviors. This provides new theoretical explanations of liberal accounting behaviors. Study conclusions can be beneficial for deciding the appropriate human characteristics for certain accounting choices.


2019 ◽  
Vol 7 (2) ◽  
pp. 176-186
Author(s):  
Santi Handayani ◽  
Rena Latifa

AbstractChildren’s school readiness includes ready school, ready family and ready children themselves. This research aims to observe whether a mother’s support, mother-child attachment and demographic factor could affect an elementary grader’s school readiness. The subjects in this research are 202 students’ mothers. This research used purposive sampling and quantitative method.  The validity of the instrument was tested by Confirmatory Factor Analysis (CFA).  Meanwhile, the data was analyzed by using multiple regression analysis.  The results of this research were shown that mother’s support and gender together influence school readiness. Whereas the variable of mother-child’s attachment, school entry age, working mother status, child’s birth order were not statistically proven to be influential on school readiness.  Keywords: Mother support, mother-child attachment, children’s school readiness AbstrakKesiapan bersekolah meliputi kesiapan lingkungan sekolah, kemampuan keluarga serta masyarakat untuk mendukung perkembangan anak secara optimal serta kesiapan individu anak. Penelitian ini bertujuan untuk melihat apakah dukungan ibu, kelekatan ibu dan anak serta faktor demografi secara bersama-sama memengaruhi kesiapan bersekolah anak Sekolah Dasar. Sampel dalam penelitian ini berjumlah 202 orang. Pengambilan sampel yang digunakan dalam penelitian ini menggunakan purposive sampling. Metode penelitian ini menggunakan kuantitatif. Validitas alat ukur dalam penelitian ini menggunakan Confirmatory Factor Analysis (CFA). Analisis data menggunakan multiple regression analysis (regresi berganda). Hasil penelitian menunjukkan bahwa dukungan ibu dan jenis kelamin anak mempengaruhi secara signifikan terhadap kesiapan bersekolah. Sedangkan kelekatan ibu-anak, usia masuk sekolah, status pekerjaan ibu serta urutan kelahiran anak tidak terbukti secara statistik berpengaruh terhadap kesiapan bersekolah anak.Kata kunci: Dukungan ibu, ikatan ibu-anak, kesiapan sekolah anak-anak



2019 ◽  
Vol 12 (2) ◽  
pp. 64-76
Author(s):  
Sentia Rapika ◽  
Anggri Puspita Sari

The purposes of this study examines the effect of personality and intellectual ability on teacher competence in SMKN 3 Bengkulu city. This research was conducted in SMKN 3 Bengkulu City with the object of research is permanent teachers or civil servants. The sample used in this study was 74 respondents using purposive sampling technique. Data analysis technique using multiple regression analysis and using SPSS 17.0 sofware. Research design using survey explanatory, the method in this study using factor analysis to test the validity of the data and using Cronbach's alpha to test the reliability of the data. The results of this research shows that the personality and intellectual ability partially have positive and signifikan effect on the teacher competence. Personality and intellectual ability simultaneously have significant effect on the teacher competence in SMKN 3 Bengkulu city.Keywords: personality, intellectual ability, teacher competence.



Author(s):  
Asep Munawar ◽  
Nono Supriatna

This study aims to examine the influence of attitudes and motivation on student entrepreneurship interests, research methods used survey with quantitative approach, using a sample of 60 students of SMAN 3 Purwakarta. Data analysis technique used is Factor Analysis, Multiple Regression Analysis, and One Way Anova. The result of the research shows that the attitude has a significant effect on the entrepreneurship interest of the students, or has a significant role to the establishment of entrepreneurship interest in the students, and the motivation has a significant effect on the entrepreneurship interest of the student or has a role to the student entrepreneur interest. motivation has a significant effect on student entrepreneur interest. This shows that attitudes and motivations will provide an indirect experience to a person to have an entrepreneurial interest, because at least a person or a student has the knowledge of how to run a business, how to deal with problems in a business, how to market a product or service, how to access capital and etc.



INFERENSI ◽  
2019 ◽  
Vol 13 (1) ◽  
pp. 25-50
Author(s):  
Ahmad Mifdlol Muthohar

This study aimed to determine the concept of the blessing of zakat and the muzaki’s perception about the blessings and to find internal factors that affected the muzaki in issuing zakat to zakat institutions. These factors were the service of zakat institutions, muzaki’s religiosity, feeling blessed, gender, education level, and occupation, whether all of which affected the propensity of their choice in issuing zakat to zakat institutions. Sampling used purposive random sampling. For data analysis tools, this study used multiple regression analysis with tobit models. The findings in this study showed that the feeling of blessing by issuing zakat and occupational factors did not significantly influence the preferences of muzaki to issue zakat to certain zakat institutions. For the service of zakat institution, gender, and education level, they significantly and positively affected the preferences to issue zakat to zakat institutions. The variable of muzaki’s religiosity negatively affected the trend in the choice of muzaki to issue zakat to zakat institutions significantly.



2018 ◽  
Vol 9 (9) ◽  
pp. 825-832
Author(s):  
James M. Alin ◽  
◽  
Datu Razali Datu Eranza ◽  
Arsiah Bahron ◽  
◽  
...  

Seaweed-Kappaphycus-Euchema Cottonii and Denticulum species was first cultivated at Sabah side of Sebatik in 2009. By November 2014, sixty one Sabahan seaweed farmers cultivated 122 ha or 3,050 long lines. Thirty Sabahan seaweed farmers in Kampung Pendekar (3.2 m.t dried) and 31 in Burst Point (12.5 m.t dried) produced 16 metric tonnes of dried seaweed contributed 31% to Tawau’s total production (51 m.t). The remaining 69% were from farmers in Cowie Bay that separates Sebatik from municipality of Tawau. Indonesian in Desa Setabu, Sebatik started in 2008. However, the number of Indonesian seaweed farmers, their cultivated areas and production (as well as quality) in Sebatik increased many times higher and faster than the Sabah side of Sebatik. In 2009 more than 1,401 households in Kabupaten Nunukan (including Sebatik) cultivated over 700 ha and have produced 55,098.95 and 116, 73 m.t dried seaweed in 2010 and 2011 respectively. There is a divergence in productions from farming the sea off the same island under similar weather conditions. Which of the eight explanatory factors were affecting production of seaweeds in Sebatik? Using Cobb Douglas production function, Multiple Regression analysis was conducted on 100 samples (50 Sabahan and 50 Indonesian). Results; Variable significant at α = 0.05% are Experience in farming whereas Farm size; Quantity of propagules and Location — Dummy are the variables significant at α 0.01%. Not significant are variables Fuel; Age; Number of family members involved in farming and Education level.



2017 ◽  
Vol 2 (3) ◽  
pp. 391-400
Author(s):  
Rianto Nurcahyo ◽  
Dennis Andry ◽  
Kevin Kevin

The purpose of this study is to identify and understand the factors that can influence the intention to purchase through trust, price, and service quality on consumers Bhinneka.com. This research uses quantitative approach by distributing questionnaires to 100 respondents Bhinneka.com. Data analysis method used in this research is simple and multiple regression analysis. The result shows that the three variables used have a positive influence on intention to purchase variable. The most dominant variables in explaining the variation of intention to purchase are service quality variable of 35.5%, the price of 17.2%, and trust of 24.6%. Keywords: service quality, price, trust, intention to purchase



2021 ◽  
Vol 1 (2) ◽  
pp. 145-152
Author(s):  
Juni Eliana Prasetya N ◽  
Moh. Faizal ◽  
Choirunnisak Choirunnisak

In this study, there are results that contradict the theory which states that the higher the level of training and motivation, the employee's performance should increase.  In this study, training had no effect and motivation had no positive effect. This study aims to determine the effect of training and work motivation on employee performance in Kopiloka 3.0.  The population in this study were all employees at Kopiloka 3.0, which amounted to 15 people with a sample of 15 people using saturated sampling.  The data analysis technique in this study used SPSS 24 software, which consisted of data quality test, classical assumption test, multiple regression analysis, and hypothesis testing. By using multiple regression analysis, the results of the study show that training has no effect on employee performance.  Motivation has a significant effect on employee performance.  Simultaneously (together) the independent variables of training and motivation have an effect on employee performance.



2016 ◽  
Vol 12 (1) ◽  
pp. 26-38
Author(s):  
Benny Sigiro

This study aimed to investigate the linkages the responsiveness of the budget with public participation, budget transparency and commitment of policy makers in term of local budgeting process. Based on the survey method, data for this study obtained through questionnaires submitted to the respondents include of local governments elements, legislators and public element (citizen, community leaders, NGOs, community organization and other relevant organizations) in Sleman Regency. The data were analyzed to test the hypothesis by using multiple regression analysis. The results of this research showed that public participation, budget transparency and commitment of policy makers, simultaneously and partially has a positive and significant impact on the responsiveness of the budget. The results also confirm the implications and limitations which discussed in the end of the study.   Penelitian ini bertujuan untuk mengetahui keterkaitan respon dari anggaran dengan partisipasi masyarakat, transparansi anggaran dan komitmen dari pembuat kebijakan dalam hal proses penganggaran daerah. Berdasarkan metode survei, data untuk penelitian ini diperoleh melalui kuesioner yang diajukan kepada responden meliputi pemerintah daerah elemen, legislator dan elemen masyarakat (warga negara, tokoh masyarakat, LSM, organisasi masyarakat dan organisasi terkait lainnya) di Kabupaten Sleman. Data dianalisis untuk menguji hipotesis dengan menggunakan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa partisipasi publik, transparansi anggaran dan komitmen dari pembuat kebijakan, secara simultan dan parsial memiliki dampak positif dan signifikan terhadap respon dari anggaran. Hasil ini juga mengkonfirmasi implikasi dan keterbatasan yang dibahas dalam akhir penelitian.



2020 ◽  
Vol 15 (2) ◽  
pp. 353-368
Author(s):  
Tukinu Tukinu ◽  
Istiatin Istiatin ◽  
Supawi Pawenang

The objective of the research is to analyze the effect of professionalism, job satisfaction, and organizational commitment on job attitudes among members of Indonesian Advocate Congress (Kongres Advokat Indonesia/ KAI) in Solo Raya. The type of the research is survey research. The sample of the research uses non-probability census sampling. The data collection technique was done using questionnaire. The data analysis is done using multiple regression analysis. The research concluded that professionalism, job satisfaction, and organizational commitment affect the job attitudes among advocates both simultaneously and partially



Jurnal MD ◽  
2017 ◽  
Vol 3 (2) ◽  
pp. 141-160
Author(s):  
Cintami Farmawati

A da'i must have a good personality when entering the field of da'wah so as to move or spur the mad'u to arise awareness in performing charity and that the goal of da'wah can be achieved. This study aims to explain effect of da’i personality and da'wah bil-hal towards spiritual motivation of mad’u. Its population is all mad'u and da'i in Boarding School of Bahrul Ulum of Pemalang Regency. The sample in this study is 77 mad'u which is divided into 35 people (45,5%) women and 42 people (54,5%) men. As for the entire population of da'i is used as a sample, which is 4 da'i. Sampling technique used is nonprobability sampling. The measuring tools used are personality scale, bil-hal da'wah scale, and spiritual motivation scale in the form of Likert. The data analysis used is Multiple Regression Analysis at 0.05 significance level. The results showed that there was a significant effect of da’i personality and da’wah bil-hal towards spiritual motivation of mad’u. The variables that show the most dominant positive tendencies and significantly influence the spiritual motivation of mad'u are the personality of extraversion, openness to experience, agreeableness, religious, education, organization and social.



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