Kepuasan kerja sebagai mediasi efek locus of control terhadap kedisiplinan karyawan

The aim of the study was to investigate the effect of locus of control on employee discipline and the role of job satisfaction in mediating the relationship of locus of control on employee discipline. This study uses a quantitative approach, the research was conducted at YPI Miftahul Huda Papar, Kediri Regency, data was collected using a questionnaire filled out by all employees. Locus of control is measured by the ability, interest, effort, fate, and influence of others. Job satisfaction is measured by using 2 factors motivation, the last work discipline includes goals, justice, inherent supervision, sanctions and punishments. Data were analyzed for hypothesis testing using Path Analysis. The results of the analysis reveal that locus of control and job satisfaction have an effect on employee discipline. Another finding is that job satisfaction plays a role in mediating the influence of locus of control on work discipline. Suggestions for further research is to develop this research in a different place and examine the consequences of work discipline.

Manajemen program Kredit Usaha Rakyat Super Mikro masa pandemi Covid-19

This study aims to describe the planning, organization, implementation, and supervision of the Super Micro People's Business Credit (KUR) program during the covid-19 pandemic in BRI Unit Made, Sragen. The research method used in this research is qualitative. The research subjects were 20 people, consisting of customers, BRI managers, BRI unit heads, and BRI officers. Data collection techniques are through interviews, observations, and documents. The data validity technique used is source and technique triangulation. The results of this study reveal that in the planning stage of the Super Micro KUR program, it aims to help accelerate economic recovery during the COVID-19 pandemic by providing soft loans for entrepreneurship community capital. The strategy used is through massive socialization both online and offline. At the organizing stage in the form of division of tasks in accordance with their respective job descriptions and ensuring officers carry out their main duties and functions. The implementation phase begins with intensive socialization and marketing so that the public knows the benefits of this program. The supervision phase is carried out through daily monitoring by the unit head and BRI micro marketing manager so that credit distribution can be maximized and on target.

Online promotion dan shopping motivation: apakah berpengaruh terhadap compulsive buying?

During the COVID-19 pandemic, all people in Indonesia must limit social interaction. In addition, this social restriction rule requires shopping centers to close, making consumers have to switch to making purchases online. This study aims to measure the most fit overall interaction relationship between the characteristics of shopping motivation and online promotion on compulsive buying. Primary data was obtained from a questionnaire that was filled out online by 246 respondents domiciled in Jabodetabek who met the requirements, namely buying clothes in April-July 2020. The data were analyzed using the F test and beta-beta coefficient test to determine the suitability and influence of each aspect. The test results show that hedonic shopping motivation has no suitability and is not influenced by online promotion of compulsive buying. The three dimensions of shopping motivation have compatibility and are directly influenced by online promotion, namely utilitarian motivation, peer influence, and social comparison. The three dimensions of motivation are influenced by online promotion, the dimensions of the discount size and time restriction. Based on this, the discount size and time restriction promotion methods are the most effective online promotion strategies to attract buyers.

Upaya praktik Good Corporate Governance dalam penghindaran pajak di Indonesia

Tax avoidance is done by looking for the weeknesses in the lawsand regulations. This action occurs none other than caused by corporate governance. The purpose of this research is to determine the relationship between good corporate governance and tax avoidance. Good corporate governance is proxied by board gender diversity, institutional ownership, audit committee and independence commissioners. The sample used in this research contains annual reports taken from 111 companies listed in Indonesian Stock Exchange in 2016-2020. The data that has been collected is then processed using a data panel regression analysis system. The result shows there is a significant negative relation between audit committee and tax avoidance. Board gender diversity, institutional ownership and independent commissioners are negatively affect tax avoidance but not statistically significant. In addition, the control variables in the form of leverage and firm size are proven to have a significant negative and positive effect towards tax avoidance. Meanwhile, ROA is not proven to have a significant influence on tax avoidance. The recommendation from this research is that the next researcher should add the number of sample data and variables outside of this study in order to get better research results.

Pengaruh atribut tata kelola dan karakteristik perusahaan terhadap kebijakan dividen pada perusahaan di BEI

The dividend was a kind of return from portfolio investment. Firms in making dividend payment decisions are influenced by several motives. The main topic of the research was to determine the impact of corporate governance and firm characteristics on the decision of dividend policy. In here, corporate governance was focused on board characteristics consisting of board size, independent director, board meeting frequency, woman director, and audit committee size. While the firm characteristics were measured by size, profitability (ROA), and leverage. The research used companies data collected from Indonesia Stock Exchange. Companies data must available from the period 2015-2019 and resulted in 2.175 sample data. The research used the panel regression method. The result of the research proved that board size and profitability (ROA) significantly positively influenced the dividend policy. Board meeting frequency showed a positive effect on dividend per share, but no effect on dividend per asset. Otherwise, women directors and leverage reflected a significant negative effect with dividend per assets, but an insignificant effect on dividend per share. On the other hand, firm size, independent director, and audit committee size did not have any significant impact on dividend policy decisions.

Peran mediasi etos kerja Islami antara praktik human resource dan kinerja organisasi pada lembaga keuangan syariah

This study aims to analyze the relationship between human resource practices which include recruitment and selection, training and development, compensation, performance, employee participation on organizational performance with Islamic work ethic as a mediating variable in Islamic financial institutions. The research approach uses quantitative methods and the research sample is employees and staff at Islamic financial institutions in Pekalongan as many as 97 respondents. Data analysis using Smart PLS to test direct and indirect relationships between variables. The findings in this study are that there is a significant positive direct relationship between human resource practices on organizational performance, human resource practices on Islamic work ethic, and Islamic work ethic on organizational performance. In addition, there is also a significant positive result of the indirect relationship between human resource practices and organizational performance mediated by Islamic work ethic. In terms of managerial implications, that human resource practices are positively related to Islamic work ethics in every job as an effort to improve organizational performance. In particular, Islamic work ethics as the behavior and thoughts of employees must be developed and improved and can be a concern of the organization. Recommendations for further research by adding other instruments to human resource practice include management discipline, employee health and safety.

Model pengentasan kemiskinan melalui peran financial inclusion di Indonesia

The poverty rate in Indonesia is quite high compared to other Asean countries. Indonesia has a poverty rate of 9.8% higher than Thailand and Malaysia. The financial sector through financial inclusion is an alternative policy implemented by the government as an effort to relieve poverty in Indonesia. The fact in Indonesia there is still quite a lot of people who have not been able to access financial services, especially banking sector. This study aims to determine the model of poverty alleviation through the role of financial inclusion in Indonesia. The data analysis technique used PLS-SEM. The results showed that two of three financial inclusion variables, namely access and usage had a significant negative effect on poverty, which means when the role of financial inclusion in Indonesia increases can reduce the poverty in Indonesia. Access variable has a negative effect on poverty which means that increasing public access to debit card ownership, bank accounts, and e-money cards can reduce poverty in Indonesia. Usage variable has a negative effect on poverty which means the increasing use of financial services as reflected with the volume of debit transactions and credit transactions, it can reduce poverty in Indonesia.

Economic benefit, convenience dan risk benefit dalam mempengaruhi penggunaan Fintech yang berulang

Almost all activities in all sectors are supported by technology and information. Fintech has attracted much attention, but the current use of Fintech is still in doubt. This study aims specifically to determine the specific benefits that are felt as well as the negative impacts arising from the use of Fintech together can influence the use of Fintech repeatedly, specifically for the younger generation. This type of research is quantitative research. The sampling method used is Quota Sampling. In this study, 20 samples will be taken from several universities in Malang. Based on the results of the research and discussion of this study, it can be concluded that the higher the economic benefits and comfort provided by Fintech, the higher the recurring assistance for Fintech. Financial risk (financial influence) as a moderating variable that influences the effect of economic benefits (economic benefits) on the continuation of financial technology intentions (intention to use repeatedly in financial technology products). The financial risk offered by Fintech means the higher interest in using Fintech because of the higher the level of Fintech usage the higher.

Detection of fraudulent financial reporting trough the Crowe’s Fraud Pentagon Theory in primary consumer goods indexed

The purpose of this study was to determine the fraud pentagon in detecting fraudulent financial statements. The data was collected by using the documentation method, while the data analysis used was descriptive analysis, classical assumption test, and hypothesis testing. The population in this study were companies IDX Industrial Classification Food and Beverage Sub-Sector listed on the Indonesia Stock Exchange (BEI) 2016-2019. The sample in this study was 11 companies selected by the purposive sampling method. Based on the multiple linear regression analysis, the results show that opportunity, rationalization, and arrogance have a significant positive effects on fraud detection in Primary Consumer Goods Indexed. This means that rationalization, opportunity, and arrogance can detect fraudulent financial statements. However, the pressure and competence variables have a significance value below 5%. This means that the two variables do not have a significant effect on the detection of fraudulent financial reporting in companies indexed by primary consumer goods in the food and beverage sub-sector.

Pengaruh tata kelola perusahaan, kualitas audit, dan konservatisme terhadap persyaratan agunan pinjaman

Debtors and creditors have equal access to information about default risks in competitive credit markets. Loan collateral is less important in credit decision-making in these circumstances. However, in emerging credit markets such as Indonesia, where debtors and creditors do not have equal information about a firm's prospects, the use of collateral to mitigate default risk has become common practice. Despite the strong theoretical framework for the use of collateral to secure creditors from credit risk, some Indonesian firms are exempt from providing collateral for bank debts. This study looks at how the independence of the Board of Commissioners, governance committees, audit quality, and conservatism affect the likelihood of using debt collateral. Around 785 firms listed on the Indonesia Stock Exchange were collected using Slovin's formula, during the sample period of 2017-2020. According to logistic regression analysis, firms with a more independent Board of Commissioners, a separate governance committee, Big 4 auditors, and conservative accounting policies are less likely to provide loan collateral