scholarly journals The Influence of Auditor Professionalism and Auditor's Competency on Audit Quality

2020 ◽  
Vol 4 (3) ◽  
pp. 460-464
Author(s):  
Widyanah Widyanah
Keyword(s):  
Data Collection ◽  
Direct Observation ◽  
Internal Control ◽  
Audit Quality ◽  
Control Unit ◽  
Quantitative Approach ◽  
Primary Data ◽  
Savings And Loans ◽  
Verification Method ◽  
Descriptive Method

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.           

scholarly journals KAJIAN MANFAAT E-COMMERCE PADA PENJUALAN PRODUK USAHA “SNACKING” DI KOTA MANADO

2020 ◽  
Vol 16 (3) ◽  
pp. 413
Author(s):  
Josua Julio Brenda Lumintang ◽  
Grace Adonia Josefina Rumagit ◽  
Melissa Lady Gisela Taroreh
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Business Owners ◽  
Quantitative Approach ◽  
Primary Data ◽  
Survey Method ◽  
Analysis Method ◽  
Collection Method ◽  
The City ◽  
Descriptive Method

This study aims to examine the benefits of e-commerce in selling "snacking" business products in the city of Manado. This research was conducted from May to June 2020. The data used in this study are primary data obtained through interviews with “Snacking” business owners. The data collection method in this study is a survey method. The data analysis method used in this research is descriptive method with a quantitative approach, to describe the sales of "snacking" business products in utilizing e-commerce. The results showed that the benefits of e-commerce in selling "snacking" business products, which can help in increasing the number of orders and sales turnover, as well as a means of business promotion, as well as helping in the development of business products.

scholarly journals GAMBARAN PENGETAHUAN GURU TENTANG MANAJEMEN BENCANA KABUT ASAP OLEH GURU PAUD

2020 ◽  
Vol 9 (1) ◽  
pp. 16
Author(s):  
Riska Oktavia Siregar ◽  
Yeni Solfiah ◽  
Hukmi Hukmi
Keyword(s):  
Early Childhood ◽  
Early Childhood Education ◽  
Data Collection ◽  
Disaster Management ◽  
Quantitative Approach ◽  
Primary Data ◽  
Childhood Education ◽  
Data Collection Technique ◽  
Teacher's Knowledge ◽  
Descriptive Method

The purpose of this research is to know the teacher's knowledge  on the disaster management of haze by Early childhood education teachers in Sail Pekanbaru district. This research uses a descriptive method with a quantitative approach. Based on research conducted by researchers conducted in Sail Pekanbaru Sub-district consisting of 47 subjects consisting of 8 PAUD institutions, it was concluded that the teachers in the Sail district have a very good knowledge in the disaster management of haze. Based on the results of knowledge research teachers by Early childhood education Se-Kecamatan Sail as a whole, is a percentage of 82.71% consisting of three indicators namely: knowing, understanding and implementing/application. As for each indicator has a percentage, the indicator knows 85.11%, the indicator understands 83.69% and apply/application with a percentage of 81.34%. Data collection technique that is done through primary data is done directly by researchers by using poll test. Tujuan penelitian ini adalah untuk mengetahui pengetahuan guru tentang manajemen bencana kabut asap oleh guru PAUD Se-Kecamatan Sail Pekanbaru. Penelitian ini menggunakan metode deskriptif dengan pendekatan kuantitatif. Berdasarkan penelitian yang dilakukan oleh peneliti yang dilakukan di Kecamatan Sail Pekanbaru yang terdiri dari 47 subyek yang terdiri dari 8 lembaga PAUD, maka diperoleh kesimpulan bahwa guru PAUD Se-Kecamatan Sail memiliki pengetahuan yang sangat baik dalam hal manajemen bencana kabut asap. Berdasarkan hasil penelitian pengetahuan guru PAUD Se-Kecamatan Sail secara keseluruhan yaitu mendapat persentase 82,71% yang terdiri dari tiga indikator yaitu: mengetahui, memahami dan menerapkan/aplikasi. Adapun setiap indikator memiliki persentase, indikator mengetahui 85,11%, indikator memahami 83,69% dan menerapkan/aplikasi dengan persentase 81,34%. Teknik pengumpulan data yang dilakukan yaitu melalui data primer yaitu dilakukan secara langsung oleh peneliti dengan menggunakan tes angket.

scholarly journals Analysis Characteristic of the Giant Lopis Symbolism Cakes in the Celebration of Syawalan the Village Culture Sumbawan Pekalongan

2021 ◽  
Vol 04 (02) ◽  
Author(s):  
R.M.W. Agie Pradhipta ◽  
Keyword(s):  
Data Collection ◽  
Research Method ◽  
Secondary Data ◽  
Quantitative Approach ◽  
Primary Data ◽  
Average Value ◽  
Year 2000 ◽  
The Village ◽  
The City ◽  
Descriptive Method

Sumbawan Cultural Village is one of the cultural village in the city of Pekalongan. Sumbawan Cultural Village has an icon that is known by the wider community namely Lopis giant cakes that exist only during the celebration of Syprefix, so that this giant lopis pastry Carnival is one of the cultural attraction for the city of Pekalongan. The purpose of this research is to determine the characteristic of the symbolism of giant lopis cakes at the celebration of Syawalan in Sumbawan Cultural village of Pekalongan. This activity has received MURI Award in the year 2000. The research method was used a descriptive method with a quantitative approach to describe the characteristics of a giant lopis symbolism. Data collection was collected in 2 ways, namely primary and secondary data. The primary Data was obtained from the observation, interviews and dissemination of the questionnaire to 100 respondents who were the committee and participants of the Syprefix celebration in Sumbawan Cultural village and performed in June 2019. The result of the research above was stated as below: 1) culinary as a symbol; Has an average value of 4.46 that’s means a good afforts; supported by togetherness between residents of Sumbawan Culture village had involved the celebration of Syawalan each year, 2) culinary as a sign of fellowship; Having an average value of 4.31 can be seen from the community that always serve Lopis to the guests when they cross into the village culture Sumbawan, 3) culinary as a status marker; Has an average value of 4.27 as a form of reverence and also an expression of gratitude to Allah SWT, 4) culinary as an icon; Has the highest average total value of 4.50 signifying a giant lopis not only popular in Sumbawan Cultural village itself even to the outside of Pekalongan and registered as a MURI record in 2000.

TOLERANCE IN MADRASAH STUDENTS BASED ON RELIGIOUS ORGANIZATION AFFILIATES

2021 ◽  
Vol 5 (2) ◽  
pp. 43-61
Author(s):  
Muhammad Rezza Septian ◽  
Arip Budiman
Keyword(s):  
Data Collection ◽  
T Test ◽  
Quantitative Approach ◽  
Religious Organizations ◽  
Guidance And Counseling ◽  
Religious Organization ◽  
Counseling Program ◽  
Significant Difference ◽  
Nahdlatul Ulama ◽  
Descriptive Method

This article contains a description of tolerance in students of Madrasah Aliyah Negeri 1 Cimahi. The method used is a descriptive method with a quantitative approach. Data collection using tolerance instruments. The research sample consisted of 120 students of Madrasah Aliyah Negeri 1 Cimahi and 64 students identified who were affiliated with Nahdlatul Ulama and Muhammadiyah religious organizations. The results of this study are first that the tolerance of students at Madrasah Aliyah Negeri 1 Cimahi is in the high category. Second, profiles of the aspect of tolerance consist of aspects of equality, respect for differences, and peace. Third, the results of the t-test indicate that there is no significant difference in the tolerance of students who are affiliated with the religious organizations of Nahdlatul Ulama and Muhammadiyah. The results of this study can be used as consideration for developing peace counseling and developing multicultural guidance and counseling program in Madrasah.

scholarly journals Pengaruh Kompetensi, Independensi, Dan Etika Auditor Terhadap Kualitas Audit Aparat Inspektorat

2020 ◽  
Vol 2 (4) ◽  
pp. 3737-3754
Author(s):  
Witta Widiya ◽  
Efrizal Syofyan
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Data Collection ◽  
Sampling Method ◽  
Audit Quality ◽  
Primary Data ◽  
Sample Collection ◽  
The Third ◽  
Data Analysis Methods

The purpose of this study was to analyze the effect of competency, independence, and auditor ethics on audit quality in Inspectorate Office. Type of this research is a quantitative researh. The population in this study were auditors in inspectorate office West Sumatera province with 35 samples taken. The technique of sample collection is total sampling method. The sources of the data of this research is the primary data. The technique of the data collection is questionnaires. The data were analyzed using multiple regression analysis using SPSS version 25. Data analysis methods used in this study are multiple linier regression analysis, with audit quality as the dependent variabel, competency, independence and auditor ethics as the independent variabel. This result of the reseacrh support the third hypotheses, where the research shows that auditor ethics has an effect on audit quality of examiners at the inspectorate West Sumatera province. The results also show that competency and independence have no effect on audit quality of examiners at the inspecorate West Sumatera provinsi.

PENGARUH GIRO WADIAH DAN MUDHARABAH TERHADAP PENINGKATAN LABA (SURVEY PADA PT BANK BRI SYARIAH CABANG BEKASI)

2019 ◽  
Vol 1 (1) ◽  
pp. 81-90
Author(s):  
Riyanto Riyanto ◽  
Arman Paramansyah
Keyword(s):  
Data Collection ◽  
Secondary Data ◽  
Research Literature ◽  
Primary Data ◽  
Research Subjects ◽  
Unit Of Analysis ◽  
Net Profit ◽  
Demand Deposits ◽  
Data Collection Approach ◽  
Descriptive Method

This study was conducted to examine the effect of Giro Wadiah and Mudharabah deposits on the Net Profit of BRI Syariah. Research carried out by the unit of analysis Islamic Bank BRI in Bekasi. The method used in this research is descriptive method with data collection approach. Studies conducted through Primary data is data obtained directly from the research subjects in this case PT. Bank BRI Syariah and secondary data is data obtained from the research literature. The results showed that: (1) changes in demand deposits wadiah significant effect on Net profit in Syariah BRI (2) Changes in deposits mudaraba significant effect on net profit at Syariah BRI (3) Simultaneously Mudharabah Deposits Demand deposits and significant effect on the net profit at Syariah BRI.

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

2018 ◽  
Vol 1 (3) ◽  
pp. 372
Author(s):  
Novi Akhsani
Keyword(s):  
Organizational Culture ◽  
Data Collection ◽  
Data Processing ◽  
Internal Control ◽  
Organization Culture ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Control Variables ◽  
Spss Software

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.

scholarly journals KEBERADAAN TARI TAREA-READI KENAGARIAN KOTO GADANG GUGUK KECAMATAN GUNUNG TALANG KABUPATEN SOLOK

2019 ◽  
Vol 8 (2) ◽  
pp. 25
Author(s):  
Sri Wahyuni ◽  
Herlinda Mansyur
Keyword(s):  
Qualitative Research ◽  
Data Collection ◽  
Performing Arts ◽  
Secondary Data ◽  
Primary Data ◽  
Data Types ◽  
Traditional System ◽  
Library Studies ◽  
Main Instrument ◽  
Descriptive Method

Abstract This article aims to reveal and describe the existence of Tarea-rea dance in Kenagarian Koto Gadang Guguk Kecamatan Gunung Talang  Kabupaten Solok. This type of research is qualitative research with a descriptive method. The main instrument of this research is its own research and assisted with supporting instruments such as stationery, cameras and Handycam.  Data types use primary data and secondary data. Data collection techniques are conducted by way of library studies, observations and interviews. The steps for analyzing data are data collection, analyzing data, describing data and making conclusions. The results showed that Tarea-rea dance is a art carried by the ancestors of the Guguk people who inherited hereditary with the traditional system. Tarea-rea dance was originally used as a dance at the time of the decline ceremony of rice harvesting. Since 2015 This dance is increasingly popular in the Kenagarian Koto Gadang Guguk as the performing arts. The existence of Tarea-rea dance is still recognized and cultivated by the community and local people also have recognized the existence of the dance in the Kenagarian Koto Gadang Guguk. Keywords: existence, Tarea-Rea dance

scholarly journals Pengaruh Disiplin Kerja Terhadap Kinerja Karyawan pada PT. PLN Area Singkawang

2015 ◽  
Vol 10 (2) ◽  
pp. 352
Author(s):  
Uray Suryadi
Keyword(s):  
Linear Regression ◽  
Data Collection ◽  
Regression Coefficient ◽  
Secondary Data ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Weak Correlation ◽  
Labor Discipline ◽  
A Value ◽  
Descriptive Method

The purpose of this study was to determine the effect on the performance of work discipline employees of PT. PLN Singkawang area. Methods using descriptive method with data collection consists of primary data include interviews, questionnaires, and observations and secondary data by studying the documentation. Saturated samples used in this study, so that the number of respondents is 144 people. The analysis is correlation and linear regression. The results of this study indicate that the correlation between the two is a weak correlation, based on the analysis of regression equation y = 3.284 to 0.004, which means if there is no increase in the value of labor discipline, then the value of the performance of employees is 3,284. Regression coefficient of -0.004 states that any decrease in the value of labor discipline the employee's performance is also decreased, by t test obtained t count equal to -1.176. From the above data obtained t = -1.176 while the results obtained for 1,656 ttabel (df = n-2 = 144-2 = 142). So the result that t < ttable or -1.176 <1.656 which means that the discipline of work does not affect significantly the performance of employees of PT. PLN Singkawang area and by coefficient of determination obtained a value of 0.10, meaning that the performance (Y) is influenced by 10% by the discipline of work, while the rest (100% -10% = 90%) is explained by other factors, and because of the small number of that means having a weak correlation between the two variables.

scholarly journals DISCRIMINATION, TAX CONSCIOUSNESS, AND SERVICE QUALITY TOWARDS PERCEPTION OF TAX EMBEZZLEMENT

2019 ◽  
Vol 7 (1) ◽  
pp. 95-102
Author(s):  
Indriyani Astuti Nurachman ◽  
Catur Martian Fajar ◽  
Adi Suparwo
Keyword(s):  
Service Quality ◽  
Tax Evasion ◽  
Quantitative Approach ◽  
Primary Data ◽  
Tax Administration ◽  
Verification Method ◽  
Quality Perceptions ◽  
Data Source ◽  
Tax Fraud

Tax fraud is a problem that often occurs in all parts of tax administration, one of which is tax evasion. As a result, the perception of taxpayers is reluctant to pay taxes. This is seen from the low awareness of taxpayers in the Bandung KPP Intermediate. The purpose of this study was to determine the effect of discrimination, awareness of taxpayers and the quality of tax services on the perception of tax evasion. This research uses descriptive verification method with a quantitative approach. The data source used is primary data as a result of distributing questionnaires to taxpayers as many as 100 respondents. Based on the results of the study showed that partially discrimination and awareness of taxpayers have no significant effect on the perception of tax evasion. But the quality of tax services has a significant effect on the perception of tax evasion. Simultaneously discrimination, awareness of taxpayers and the quality of tax services have a significant effect on the perception of tax evasion. The quality of tax services has the most influence on the perception of tax evasion with indicators of accuracy of information. From the results of the research, it is expected that tax officials are always swift and willing to provide clear and understandable information by taxpayers, so that taxpayers feel satisfied with the services provided because it can reduce tax evasion at the Intermediate Tax Office in Bandung. Keywords: Discrimination, taxpayer awareness, tax service quality, perceptions of tax evasion

Sign in / Sign up

Export Citation Format

Share Document