Scientific Journal of Reflection: Economic, Accounting, Management and Bussines
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PENGARUH TEKANAN DAN KECERDASAN EMOSIONAL TERHADAP KUALITAS AUDIT PADA PADA KANTOR AKUNTAN PUBLIK DI PROVINSI BANTEN
Get PDFThis study discusses the client’s understanding of intelligence and emotions on audit quality (empirical study on in the South Tangerang area). In this study using a survey method with a questionnaire. The object of this study is the auditors who work in the South Tangerang, Banten Province. The total sample 45 respondents obtained from 5 KAP is KAP Ruslim dan Ruslim, KAP Tri Bowo Yulianti, KAP Noor Salim & Rekan, KAP Heliantono & Rekan dan KAP Kadim, Veronica & Syahirman. The results of the study revealed that the audit quality of financial statements is not always going well, pressure and dictation from the company are one of the reasons for poor audit results. However, emotional intelligence can be a middle ground for these problems.In other words, an auditor's discretion can reduce bad actions,as well as self-protection from the bad influence of the organization.
Keywords: Pressure, Emotional Intelligence, Audit Qualit
KINERJA BANK UMUM KONVENSIONAL DI ERA REFORMASI
Get PDFBanking institutions are one pillars of the country's economy. His role as a regulator of financial traffic is the cause. Therefore, banks cannot fail, especially bankruptcy. The impact is triggering inflation and deflation that disrupt the economic system and crisis. A bitter experience occurred in 1998. The state suffered losses and triggered a social crisis. Since then, Indonesia has continued to maintain banking institutions to remain healthy and stable. This study aims to present information on banking performance, so it can be useful for parties. Proof efforts use a quantitative approach. Research data sourced from OJK. The results showed that the bank's performance was relatively good. But the last ten years showed a downward trend. The bank is able to maintain capital adequacy, good management of credit burden and risk, so as to increase interest income. But this has not been able to optimize profit and liquidit
ANALISIS PENGARUH KOMPETENSI PROFESIONAL, KREDIBILITAS, DAN KECERDASAN EMOSIONAL TERHADAP KINERJA PILOT
Get PDFThe purpose of this study is to determine how much influence professional competence, credibility and emotional intelligent toward pilot performance, either partially or simultaneously. The research design used in the preparation of this research is quantitative, aimed to determine the effect of independent variables on the dependent. The study applied descriptive and deductive of multivariate regression method it’s include 91 respondents as the samples. The samples were selected through simple random sampling. The statistical tool were used is SPSS Software as the means to examine the data. Hypothesis testing based on determinate coefficient (R2) of 76,2% can be summed up the effect of the variable independent to variable Y where the influence are positive either partially or simultaneously. The results of this research can be stated that the multiple correlation is significant. Thus the null hypothesis (H0) that states there are no effect between professional competence, credibility and emotional intelligent toward pilot performance are rejected, while the alternative hypothesis (Ha) are accepte
REALITAS KOMPETENSI GURU PASCA SERTIFIKASI
Get PDFThe world of education in Indonesia cannot be proud of itself, many international reports show the level of education in the middle category (for example UNDP & GTCI). In fact, this concern is bigger when looking at the facts on the ground, how many problems and shortages in Indonesian education are, and the most terrible thing is the quality of the teaching force. This study seeks to show evidence, how to portray the competence of educators in Indonesia. Can a certification program increase the knowledge and abilities of educators? This is the main topic of research. So that we can see, to what extent are the roles of the government, the ministry of education, the schools, and the teachers themselves, trying to improve their professionalism, so as to make a real contribution to realizing a smart and prosperous society. To that end, a qualitative approach was taken. Namely, a research process that uses an empirical approach, in order to reveal the real situation. The results showed that the certification program was not interpreted as an effort to increase competence, but rather to improve welfar
DETERMINAN MOTIVASI KERJA TERHADAP KINERJA PEGAWAI NEGERI SIPIL
Get PDFThis study aimed to analyze and prove the influence of competence and career development on work motivation and its implication toward employee’s performance of education and culture affairs offices at Banten province, both partially and simultaneously. The method used in this research were descriptive, survey and explanatory method with population size of 1.406 and sample size of 210 respondents. The method used to analysis data was SEM (Structural Equation Modeling). The research result, obtained the findings that competence, motivation and career development simultaneously had significant effect toward performance. Viewed as partial, Competence had dominantly toward employee’s performance. Concerning on direct and indirect effect that work motivation was being partial mediating. The study recommends that in order to improve employee’s performance which reflected by the dimension aspects of the quantity increased work motivation which reflected by the dimension needs to be affiliated and supported by increased competence reflected by the dimension of the ability and do repairs on a career development system reflected the dimension of chance of education and trainin
DETERMINAN MOTIVASI KERJA DAN IMPLIKASINYA TERHADAP KOMITMEN PEGAWAI PUSDIKLAT KEMENTERIAN AGAMA REPUBLIK INDONESIA
Get PDFThe state civil apparatus is a state servant in charge of serving the community. Therefore, they are required to work professionally and integrity. To achieve good performance requires an attitude of commitment, and this is influenced by many factors including leadership, organizational culture, and work motivation. This study aims to analyze these three factors, how they affect commitment. Research methods using quantitative and path analysis. The research site at Education and Training Center of Indonesian Religion Ministry. The unit of analysis sampled was 50 people (employees who volunteered to fill out the questionnaire). The results showed that organizational culture can significantly increase employee commitment if work motivation to be mediatio
WIRAUSAHA MUDA MANDIRI: Learning, Sharing & Practice
Get PDFThere are two ways to survive, first work and second entrepreneurship. Choosing to be an entrepreneur is not easy, many things to learn, including yourself. Starting from building a business spirit, having knowledge, studying the market, creating products, and management. In this dedication opportunity, a qualitative method was chosen. Where all parties are directly involved in learning and practice. Activities carried out for 3 days, covered by studying theory, practice, and providing motivation. Where participants are encouraged to awaken the spirit of entrepreneurship by looking at the reality of business and business knowledge. The results of the activities provide conclusions; 1) to increase entrepreneurial activities in the community, the first thing it takes is building a business spirit, with routine business practice. 2) the role of tertiary institutions is mentoring by educating entrepreneurship. and 3) tertiary institutions bridge the community to get business assistance to the governmen
MENCEGAH FRAUD DI DALAM INDUSTRI PERBANKAN
No full textThis study aims to determine the effect of Internal Audit, Ethical Behavior and Whistleblowing System on Fraud Prevention. The population of this research is the frontliner and the Head of the Frontliner who works at PT Bank Central Asia Tbk. KCU Alam Sutera. This research method uses qualitative methods by distributing research questionnaires involving 50 respondents. In this study the authors used SPSS 25 in processing data. From the results of the partial hypothesis test it was found that the internal audit variable had no effect on fraud prevention variables. On the other hand the ethical behavior variable and the whistleblowing system variable influence the fraud prevention variable. And the results of the simultaneous hypothesis test show that all independent variables influence the dependent variable togethe
DETERMINAN MOTIVASI INTERNAL TERHADAP KINERJA
Get PDFExcellent service is proof of performance, but mood and character have an influence on that achievement. Therefore, maintaining motivation is a necessity in carrying out tasks, so that employees have a strength to be consistent on work standards. This study is a reflection of interest in reviewing internal motivational factors for performance. The object of this study is retail employees in the Jabodetabek area with a sample size of 400. The research method uses quantitative by distributing questionnaires and interviews. The analysis model uses a regression equation, with reasons to estimate performance changes in the future. These findings indicate that the characteristics become a dominant motivational factor in explaining performance. The characteristic in question is perseverance, in every situation employees always present work spirit, patience, and no strings attached.
Keywords: Persevering, Positive Thinking, Determination, Performanc
MENGUJI DETERMINASI KARAKTERISTIK AUDITOR ATAS KUALITAS AUDIT
Get PDFProviding quality financial reports is a moral obligation of the company. That is, as an ethical effort by management to present good corporate governance. Of course, the underlying reason is the purpose of the organization, why? This method is believed to affect the value of the company in the capital market. Therefore, this study was conducted to review the auditor's determination of audit quality. The sample in this research is 7 KAP in Banten Province by using convinience sampling method with respondent as much as 71 auditor and the questionnaire which returned as many as 69 respondents so that the questionnaire can be processed as much as 69 respondents. Data collection techniques were conducted using questionnaires. Data analysis collected using Statistical Product and Service Solution (SPSS). Data analysis used is data quality test, classical assumption test, regression model test (f test), correlation test, coefficient of determination test (R2), multiple linear regression test, and hypothesis test. The results of the study confirm that Professional Skepticism, Locus of Control, and Independence are factors that have a strong influence on audit quality. This confirms the theory that the auditor's personality role is the key word for quality audit results.
Keywords: Professional Skepticism, Locus Of Control, Audit Quality, Independenc