scholarly journals Dampak Sumber Daya Manusia, Skala Usaha, Umur Usaha dan Pelatihan Akuntansi Terhadap Penggunaan Informasi Akuntansi pada UMKM

2021 ◽  
Vol 11 (1) ◽  
pp. 12-22
Author(s):  
Mayla Khoiriyah ◽  
Vera Oktari
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Human Resources ◽  
Multiple Linear Regression ◽  
Raw Materials ◽  
Sample Selection ◽  
Accounting Information ◽  
Primary Data ◽  
Analysis Technique ◽  
Marketing Methods

To reduce problems that become obstacles to the development and growth of MSMEs such as limited capital, difficulties in raw materials, technological stuttering, low quality human resources and ineffective marketing methods can be overcome by applying and using accounting information. This study aims to determine the effect of human resources, business scale, business age and accounting training on the use of accounting information at MSMEs. This research used primary data with questionnaires as instruments. The method used for sample selection is purposive sampling. Samples obtained in this study were 120 MSMEs. But only 92 (76.67%) questionnaires were returned and could be processed. Data analysis technique used in this research is multiple linear regression. The results shows that human resources, business scale and accounting training affect the use of accounting information at MSMEs. While the age of the business does not affect the use of accounting information at MSMEs.

scholarly journals Analisis Kinerja Anggaran Pemerintah Provinsi Sumatera Selatan Dengan Pendekatan Konsep Value For Money

2021 ◽  
Vol 7 (1) ◽  
pp. 1-10
Author(s):  
Periansya Periansya ◽  
Dendy Pratama ◽  
Rosi Armaini
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Hypothesis Testing ◽  
Multiple Linear Regression ◽  
Sample Selection ◽  
Value For Money ◽  
Selection Technique ◽  
A Value ◽  
Analysis Technique ◽  
Independent Variable

This research is intended as an effort to analyze the budget performance of Regional Apparatus Organizations in South Sumatra Province with a value for money concept approach. This study consisted of the dependent variable, namely the performance of the regional apparatus organization budget, while the independent variable consisted of transparency, accountability, and supervision. The data used in this research is the result of distributing questionnaires to selected respondents in 21 Regional Apparatus Organizations. The sample selection technique used purposive sampling, while the data analysis technique used multiple linear regression. The results of the analysis and discussion of hypothesis testing show that partially transparency, accountability, and supervision have a positive and significant effect on-budget performance, including simultaneously also showing a positive and significant effect on-budget performance, but it is necessary to increase budget performance, this shows that the R2 value is 0.446. or 44.6%.

scholarly journals PENGARUH PEMAHAMAN PERATURAN PAJAK, SANKSI PERPAJAKAN, PEMERIKSAAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (WPOP)

2019 ◽  
Vol 4 (2) ◽  
pp. 595
Author(s):  
Fenty Asterina ◽  
Chessy Septiani
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Problem Formulation ◽  
Primary Data ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
Positive Effect ◽  
Tax Regulation

This research was made to answer the problem formulation in this study that was to find out whether there were effects of tax regulation understanding, tax sanctions and tax audits on individual taxpayer compliance. With the aim of research was to determine the effect of tax regulations on individual taxpayer compliancein KPP Pratama Palembang SeberangUlu, to determine the effect of tax sanctions on individual taxpayer compliance in KPP Pratama Palembang Seberang Ulu. The variables in this study were tax regulations understanding (X1), taxation sanctions (X2), taxpayer compliance (Y). this type of research was associative and descriptive. The population in this study was 45 UKM Seberang Ulu I. Data that used in this research primary data of questionnaire. The data analysis technique used is multiple linear regression with the help of SPSS version 22.The results of the study showed that taxregulations understanding did not have an effect and was not significant on taxpayer compkiance, while taxation sanctions and tax audits had a positive effect on taxpayer compliance.

scholarly journals FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PENDAPATAN USAHA DAGANG PELINGGIH DI KECAMATAN MENGWI

2019 ◽  
pp. 252
Author(s):  
Ni Made Ayu Aprinia Dewi ◽  
I Wayan Wenagama
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Random Sampling ◽  
Raw Materials ◽  
Primary Data ◽  
Analysis Technique ◽  
Industrial Center

Abstract: Factors that Influence Pelinggih Trade Revenue in Mengwi District. Hindus in Balihave a tradition and the thickness of typical rituals such as giving banten. Mengwi Subdistrictas an industrial center has pelinggih trading business as a source of income for the community.This study aims to determine the effect of capital, labor, raw materials and duration of businesssimultaneously and partially on the income of the trading business in Mengwi District. The dataused in this study are primary data, namely by distributing questionnaires to the traders in MengwiSubdistrict. The population used in this study was all traders in Mengwi Subdistrict. The number ofsamples used were many as 57 traders, using proportional random sampling sampling techniques.The variables studied in this study are capital, labor, raw materials, length of business and incomeof pelinggih traders. The analysis technique used in this study is Multiple Linear Regression. Basedon the results of the study it was stated that capital, labor, raw materials and duration of businesssimultaneously had a significant effect on the income of pelinggih trading businesses in MengwiDistrict. Partially, capital, labor, raw materials and duration of business have a positive andsignificant effect on the income of the pelinggih trading business in Mengwi District.Keywords: Income; capital; labor; raw materials; length of business.

scholarly journals Kinerja Pengawas Lembaga Perkreditan Desa dan Faktor yang Mempengaruhinya Dimoderasi Budaya Tri Hita Karana

2021 ◽  
Vol 31 (4) ◽  
Author(s):  
I Gst Ayu Eka Damayanthi ◽  
Ni K. Lely Aryani Merkusiwati
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Accounting Information ◽  
Black Culture ◽  
Collection Method ◽  
Accounting Information Systems ◽  
Analysis Technique ◽  
Positive Effect

This research was conducted by considering the inconsistency of research results regarding the influence of independence, professionalism and accounting information systems on the performance of the Supervisory Body as the internal controller of the LPD by moderating the organizational culture of Tri Hita Karana. The sample in this study amounted to 35 LPDs in Denpasar City. The data collection method used was a questionnaire. The data analysis technique used in testing the hypothesis of this study is multiple linear regression. The results of this study are that independence has a positive effect on the performance of LPD supervisors, professionalism and SIA have no effect on supervisor performance, the Tri Hita Karana culture is able to moderate and strengthen the influence of independence. on LPD staffing performance, and tri-black culture because it has not been able to moderate the influence of professionalism and BSM on the performance of LPD supervisors in Denpasar City. Keywords: LPD Supervisory Body Performance; Independence; Professionalism; SIA; Tri Hita Karana Culture.

scholarly journals DAMPAK DISIPLIN KERJA DAN KOMPENSASI TERHADAP KINERJA KARYAWAN DI UNIVERSITAS NUSANTARA PGRI KEDIRI

2019 ◽  
Vol 2 (1) ◽  
pp. 309
Author(s):  
Dodi Kusuma Hadi Soedjoko
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Human Resources ◽  
Hypothesis Testing ◽  
Multiple Linear Regression ◽  
Employee Performance ◽  
Likert Scale ◽  
Data Analysis Technique ◽  
Analysis Technique

Human resources play an important role in every organization or institution. But there was a decrease in employee performance at Nusantara PGRI Kediri University recently, this case becomes concideration to conduct this research. The purpose of this study is to determine the effect of work dicipline and compensation on the employee’s performance at Nusantara PGRI Kediri University. The approach of this study is descriptive quantitative. The sample in this study used all populations as a sample consisting of 73 employees. The technique of collecting data used a questionnaire with a Likert scale that contains of questions related to work discipline, compensation and employee performance. The data analysis technique used multiple linear regression which was processed using the SPSS program to measure the effect of work dicipline and compensation on employee’s performance. The results of hypothesis testing showed that partially, there was a significant effect of work discipline on employee performance and there was also significant effect of compensation on employee performance at Universitas Nusantara PGRI Kediri. While the results of simultaneous hypothesis testing proved that work discipline and compensation give significant effect for employee performance. It can be seen that coefficient dtermination value (R Square) was 0.676. Thus, it  can be interpreted that work dicipline and compensation can effect on employee’s performance 67.6% while the remaining 32.4% was effected by other variables outside of this study.

scholarly journals Pengaruh Time Budged Pressure Dan Skeptisisme Profesional Auditor Terhadap Kualitas Audit

2019 ◽  
Vol 1 (4) ◽  
pp. 1933-1948
Author(s):  
Miranty Eka Oktavia ◽  
Herlina Helmy
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Audit Quality ◽  
Primary Data ◽  
Significant Negative Effect ◽  
Analysis Technique ◽  
West Sumatra ◽  
Negative Effect

The research aims to know the: Influence of time budged pressure and skepticism of auditors to audit quality. The population in this research were Inspectorate of West Sumatra Provinc. The sample is determined by total sampling method, that all apparaturs of Inspektorate of West Sumatera Province. The data used in this research is primary data. This research used quetionnaires instrument as much as 32 respondents. Data analysis technique used is multiple linear regression. The result showed that: (1) Time budged pressure has significant negative effect on audit quality, where the tcount  -2,268 < ttable  2,048407 at sig 0,031 < α 0,05, (2) skepticism didn’t significant effect on audit quality, the tcount 0,442 < ttable  2,048407 in sig 0,662 > α 0,05.         

scholarly journals PENGARUH KUALITAS LAYANAN TERHADAP KEPUASAN NASABAH

2018 ◽  
Vol 6 (3) ◽  
Author(s):  
Ismail Razak, SE., MS. ◽  
Rasmansyah MM.
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Quality Indicators ◽  
Sampling Method ◽  
Services Quality ◽  
The Other ◽  
Primary Data ◽  
Simple Linear Regression ◽  
Analysis Technique

The aim of this study was to analize the influence of services quality indicators on the satisfaction of customers. Primary data was obtained from customers of Bank BNI Pondok Gede Plaza, Bekasi City through admission filling of questionnaire by using scale of Likert. In this study is used purposive sampling method. Data analysis technique used in this research is simple linear regression and multiple linear regression. The results of this study indicated that tangible, reliability, responsiveness, assurance, and emphaty positively and significant influenced the satisfaction of customers. The conclution of this study is that reliability was dominant than the other service quality indicators in influencing the satisfaction of customers.

scholarly journals Factors Affecting Student Interest Of Al-Quran Wonosobo Science University To Saving In A Syariah Bank

2021 ◽  
Vol 3 (1) ◽  
pp. 47-62
Author(s):  
Mahgalena Mahgalena ◽  
Wahab Wahab ◽  
Choirul Huda
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Field Research ◽  
Primary Data ◽  
Student Interest ◽  
Islamic Banks ◽  
Factors Affecting ◽  
Analysis Technique ◽  
The University

Purpose - This study aims to examine the effect of knowledge, location and religiosity on the interest of students at the University of Sains Al-Quran Wonosobo to save in Islamic bank.Method - This research uses a type of field research with a quantitative approach. Sources of data in this study are primary data obtained from the results of a questionnaire by scoring using a likert scale. The population o this research is 100 students. In data analysis, the data analysis technique used is multiple linear regression analysis.Result - The result showed that knowledge had a significant effect on interest in saving in Islamic bank, while location and religiosity did not significantly influence the interest in saving at Islamic banks. Then knowledge, location and religiosity simultaneously affect the interest in saving at Islamic banks.Implication - This research can be used as input in getting customers with a high amount of savings in Islamic banks.Originality - This study looked at the factors that influence the interest of students at the University of Sains Al-Quran Wonosobo to save in Islamic banks This research can be used as input in getting customers with a high amount of savings in Islamic banks.. In this study focused on 3 variables, namely variables of knowledge, location and religiosity.

scholarly journals ANALYSIS OF DETERMINATION OF THE IMPLEMENTATION ACCRUAL-BASED ACCOUNTING STANDARDS IN LHOKSEUMAWE REGENCY

2021 ◽  
Vol 1 (2) ◽  
pp. 307-320
Author(s):  
Muhammad Yusra ◽  
Nur Afni Yunita
Keyword(s):  
Information Technology ◽  
Data Analysis ◽  
Linear Regression ◽  
Human Resources ◽  
Multiple Linear Regression ◽  
Accounting Standards ◽  
Research Data ◽  
Primary Data ◽  
Information And Communication ◽  
Technology And Communication

Implementation of Government Regulation Number 71 of 2010 concerning Government Accounting Standards brought changes in the presentation of government financial statements, which previously used cash-based accounting standards, to accrual-based accounting standards. Cash-based recognizes the recording of transactions and recognition occurs only when cash is out and cash in and does not record liabilities and assets at all. Accrual-based recording is believed to be able to produce financial reports that are more accurate and more reliable, comprehensive and relevant for decision making. In order to support the implementation of a good and competent accrual basis, supporting factors are needed such as human resources, organizational commitment, utilization of information and communication technology. The purpose of this study was to analyze the influence of human resources, organizational commitment, information and communication technology on the application of accrual-based accounting standards in the Lhokseumawe regency. The number of respondents in this study were 68 employees from the SKPK in Lhokseumawe regency, the research data was in the form of primary data with data analysis using multiple linear regression. The results showed that human resources, government commitment, information technology, and communication had an effect on the application of accrual-based accounting standards in Lhokseumawe regency. The number of respondents in this study were 68 employees from the SKPK in Lhokseumawe regency, the research data was in the form of primary data with data analysis using multiple linear regression. The results showed that human resources, government commitment, information technology, and communication had an effect on the application of accrual-based accounting standards in Lhokseumawe regency. The number of respondents in this study were 68 employees from the SKPK in Lhokseumawe regency, the research data was in the form of primary data with data analysis using multiple linear regression. The results showed that human resources, government commitment, information technology, and communication had an effect on the application of accrual-based accounting standards in the Lhokseumawe regency.

scholarly journals Pengaruh Kompetensi, Budaya Kerja Dan Kepemimpinan Terhadap Kinerja Tenaga Pendidik di Rindam IX Udayana

2021 ◽  
Vol 3 (2) ◽  
pp. 104-116
Author(s):  
Joao Xavier Barreto Nunes ◽  
Hendrajaya . ◽  
Renny Apriliyani ◽  
Sapto Supriyanto
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Human Resources ◽  
Multiple Linear Regression ◽  
Learning Process ◽  
Good Work ◽  
Work Culture ◽  
Analysis Technique ◽  
Competence Factor

Educators have a very important role for the development of human resources quality. Therefore, the performance of educators in the Rindam IX/Udayana needs to be considered. The performance of educators is the result of work both in quality and quantity achieved by an educator in carrying out the tasks for which they are responsible. The purpose of this study was to determine the effect of competence, work culture and leadership on the performance of educators at Rindam IX Udayana. The sample used in the study was 120 respondents. Data collection was done by using a questionnaire. The data analysis technique used in this research is multiple linear regression. The results of the analysis show that competence, work culture and leadership have a positive and significant effect on the performance of educators at Rindam IX Udayana. Increasing competence, good work culture and good leadership will improve the performance of educators at Rindam IX Udayana. The competence factor has the greatest influence on the performance of educators at Rindam IX Udayana. Therefore, educators are required to master teaching materials and have the ability to provide guidance to students, to be wise and authoritative in addressing any problems or learning process in the Rindam IX Udayana

Sign in / Sign up

Export Citation Format

Share Document