InJEBA : International Journal of Economics, Business and Accounting
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The Influence Of Education Level And Job Training Levels in The Performance Of State Civil Servent The Inspektrorat Riau Province
Full text linkThis study was conducted at the Inspectorate of Riau Province with the objective of examining the influence of educational attainment and job training on employee performance at the regional Inspectorate of Riau Province. The sampling method employed was random sampling, with a total of 60 respondents. The R-squared value obtained from the data analysis is 0.544, indicating that the level of education and job training collectively account for 54% of the improvement in employee performance. The remaining 46% is influenced by factors not included in this study. The findings of this study demonstrate that education and job training are significant factors in enhancing employee performance in government agencies. However, it is important to recognise that there are other variables that also contribute to the overall performance of employees
The Influence Of Content Marketing And Viral Marketing On Purchase Decisions At Norma Coffee On The Millennial Generation In Pekanbaru
Full text linkNorma Coffee is a coffee shop in Pekanbaru that focuses on creating a comfortable atmosphere for various activities, offering high-quality products, and prioritizing consistent, warm, and friendly service. The purpose of this study is to determine the influence of Content Marketing and Viral Marketing on TikTok on Purchase Decisions at Norma Coffee among the Millennial Generation in Pekanbaru. The sample size in this study is 96 respondents, selected using purposive sampling. Data collection was conducted by distributing questionnaires to the respondents. Both primary and secondary data were used. The data analysis method applied is multiple linear regression using SPSS 29 software. The results of partial testing show that the Content Marketing and Viral Marketing variables each have a partial influence on Purchase Decisions. Simultaneous testing results indicate that Content Marketing and Viral Marketing on TikTok have a positive and significant impact on Purchase Decisions at Norma Coffee among the Millennial Generation in Pekanbaru. The R Square value of 0.491, or 49.1%, indicates that Content Marketing and Viral Marketing collectively account for 49.1% of the influence on the Purchase Decision variable, while the remaining 50.9% is influenced by other variables not examined in this study
The Impact of Carbon Emission Disclosure and Green Innovation on Company Value: Moderating Role of Environmental Performance
Full text linkThis study investigates the impact of carbon emission disclosure and green innovation on corporate value, moderated by environmental performance, among Indonesian manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2022. Drawing on data from annual and sustainability reports, as well as PROPER evaluations, the research employs a purposive sampling method to select 55 relevant companies. Findings reveal that carbon emission disclosure significantly enhances corporate value, indicating the importance of transparency in addressing environmental concerns and attracting stakeholders. Similarly, green innovation positively influences corporate value, highlighting its role in bolstering environmental stewardship and stakeholder approval. However, environmental performance, measured through PROPER ratings, does not significantly moderate these relationships, suggesting that while high environmental performance ratings may enhance credibility, they do not necessarily drive extensive carbon disclosure or green innovation efforts. These findings underscore the need for companies to prioritize transparent carbon reporting and proactive green initiatives to enhance both financial performance and environmental sustainability. Future research directions could explore additional variables like eco-efficiency and corporate social responsibility to further enrich understanding of sustainable corporate practices and their impact on valuation
The Influence of Intellectual Intelligence, Emotional Intelligence, Spiritual Intelligence, and Learning Motivation on the Level Of Accounting Comprehension (A Study on Accounting Students at State Universities in Pekanbaru City)
Full text linkThis research is a quantitative study which aims to determine the influence of intellectual intelligence, emotional intelligence, spiritual intelligence, learning motivation on the level of understanding of accounting among state university accounting students in the city of Pekanbaru. The total sample for this research was 100 active undergraduate students majoring in Accounting. This research uses primary data obtained through distributing questionnaires. Data analysis uses multiple linear regression which consists of descriptive statistical analysis, classical assumption testing, and hypothesis testing. The results of multiple linear regression analysis show that partially the variables intellectual intelligence, emotional intelligence, intellectual intelligence and learning motivation have a positive effect on the level of understanding of accounting. Simultaneously intellectual intelligence, emotional intelligence, spiritual intelligence, learning motivation have a significant effect on the level of understanding of accounting
Government Auditors' Capabilities to Detect Fraud and The Factors that Influence Them
Full text linkFraud is behavior that is contrary to the law carried out by individuals, both from within and outside the organization, with the intention of gaining personal or group benefit while harming other people. This research aims to determine the influence of professional skepticism, competence, independence and ethics on the auditor's ability to detect fraud. The variables of this research are professional skepticism, competence, independence and ethics as variable This research used census techniques, so the number of samples in this study was 56 people. Data analysis in this study used statistical analysis with Statistical Product and Service for Windows version 26.00 (SPSS version 26). The results of this research show that Professional Skepticism has a significant effect on the auditor's ability to detect fraud, Competence has a significant effect on the auditor's ability to detect fraud, Independence has a significant effect on the auditor's ability to detect fraud, Ethics has a significant effect on the auditor's ability to detect fraud
The Influnce E-Commerce Shopee Strategic Online Purchasing Decision Generation Z in Panam Pekanbaru
Full text linkE-Commerce competition is becoming increasingly attractive in the world of online shopping, it requires a special strategy in order to compete competitively, E Commerce Shoope performs a Twin Date Event Strategy, Flash Sale, and Free Shipping Cost, Population in this study amounts to 100 people using purposive sampling methods. Based on the results of this study, Twins Date Events, Flash Sale and Free Shipping have influenced purchasing decisions both partially and simultaneously. The results of the Determination Coefficient show that the magnitude of the influence of both free variables together on the bound variable is 54.7% and the remaining 45.3% is another variable not studied. Future research could delve into these unexplored variables to provide a more comprehensive understanding of what drives purchasing decisions in the e-commerce sector. Understanding these additional factors could further assist e-commerce platforms like Shoope in refining their marketing strategies, ensuring they not only attract but also retain customers in a highly competitive market.
 
The Impact of Melaka as a UNESCO World Heritage Tourist Area on the Motivations
Full text linkMalays will not disappear from the world." The oath of Admiral Hang Tuah in the 15th century seemed to have received his "luck". When UNESCO designated Bandaraya Melaka as a World Heritage City on July 7, 2008, The aim of this research is to determine what factors influence the motivation of tourists visiting the Old City area of Bandaraya Melaka. The research methodology uses quantitative descriptive analysis with a sample size of 37 people. Variable (X1): psychological motivation has no effect on tourist motivation (Y), cultural motivation variable (X2) has no effect on tourist motivation (Y), social motivation variable (X3) has an effect on tourist motivation (Y), and fantasy motivation variable (X4) has an effect on tourist motivation (Y). The R2 value is 0.682, meaning that the influence of the independent variable on the dependent variable is 68.2%. While the remaining 31.8%, other variables amounting to 31.8 percent could be from medical treatment, costs, and travel services, which were not examined in this research
Implementation of Work Discipline and Application of Employee Sanctions In PD. BPR Rokan Hulu
Full text linkThis study was conducted at BPR PD Rokan Hulu, utilizing a qualitative descriptive analysis based on interviews. The primary objective was to investigate the disciplinary practices and the application of punishment among employees within the institution. The findings reveal that to enhance disciplinary diversity, BPR PD Rokan Hulu has established robust regulations and enforced sanctions effectively. This initiative demonstrates BPR PD Rokan Hulu's commitment to promoting diversity through structured training programs and the implementation of punitive measures. Despite these efforts, the study identified that there are still instances of indiscipline among some employees. Specific violations observed include habitual tardiness, absenteeism without prior approval from supervisors, and unexplained departures during official work hours. These actions not only contravene the company's established regulations but also undermine the overall disciplinary framework intended to foster a productive and efficient work environment. The research highlights the significance of continuous monitoring and reinforcement of disciplinary measures to ensure adherence to organizational norms and standards. Furthermore, it suggests that while the implementation of rules and sanctions is vital, BPR PD Rokan Hulu could benefit from exploring additional strategies to address the root causes of indiscipline. This could include more personalized training sessions, enhanced communication channels between employees and management, and the development of a more inclusive company culture that encourages respect for regulations. In conclusion, while BPR PD Rokan Hulu has made commendable strides in enforcing discipline and applying necessary sanctions, there is room for improvement. Addressing the lingering issues of employee indiscipline requires a multifaceted approach that not only penalizes non-compliance but also actively fosters an organizational culture that values punctuality, responsibility, and adherence to established guidelines.This study was conducted at BPR PD Rokan Hulu, utilizing a qualitative descriptive analysis based on interviews. The primary objective was to investigate the disciplinary practices and the application of punishment among employees within the institution. The findings reveal that to enhance disciplinary diversity, BPR PD Rokan Hulu has established robust regulations and enforced sanctions effectively. This initiative demonstrates BPR PD Rokan Hulu's commitment to promoting diversity through structured training programs and the implementation of punitive measures. Despite these efforts, the study identified that there are still instances of indiscipline among some employees. Specific violations observed include habitual tardiness, absenteeism without prior approval from supervisors, and unexplained departures during official work hours. These actions not only contravene the company's established regulations but also undermine the overall disciplinary framework intended to foster a productive and efficient work environment. The research highlights the significance of continuous monitoring and reinforcement of disciplinary measures to ensure adherence to organizational norms and standards. Furthermore, it suggests that while the implementation of rules and sanctions is vital, BPR PD Rokan Hulu could benefit from exploring additional strategies to address the root causes of indiscipline. This could include more personalized training sessions, enhanced communication channels between employees and management, and the development of a more inclusive company culture that encourages respect for regulations. In conclusion, while BPR PD Rokan Hulu has made commendable strides in enforcing discipline and applying necessary sanctions, there is room for improvement. Addressing the lingering issues of employee indiscipline requires a multifaceted approach that not only penalizes non-compliance but also actively fosters an organizational culture that values punctuality, responsibility, and adherence to established guidelines
Awareness of the Benefits of Strategic Planning For Educational Institutions
Full text linkThis article aims to determine the benefits of strategic planning for Islamic educational institutions. The method used is a literature review, by collecting various supporting article references from national journals. The results of this study explain, if strategic planning can be made and implemented correctly and supported by leadership commitment, then strategic planning can provide benefits for Islamic educational institutions, including: (1) Strategic planning can strengthen the "critical mass" into a team that compact, because it is directed to adhere to basic values, main systems and common goals, (2) Strategic planning can help to optimize the performance of Islamic educational institutions, (3) Strategic planning can help leaders to always focus attention and adhere to a framework for overall improvement efforts continuous, (4) Strategic planning provides guidelines for daily decision making, and (5) Strategic planning always makes it easy to measure the organization's progress in achieving its goals of improving quality and productivity. The benefits of educational strategic planning are things that need to be considered to create quality Islamic education
Suppressing the Level of Corruption in Kampar District: A Study of The Impact of Accountability, Audit Opinions, Publication of Financial Statements, Audit Results And Follow-Up Of Audit Results
Full text linkThis study aims to evaluate the effects of accountability, audit opinion, financial statement disclosure, audit findings, and follow-up on audit results in reducing corruption levels within the Regional Apparatus Organization (OPD) of Kampar Regency. Conducted through a survey method, the study utilized a purposive sample of 50 accounting and finance professionals to achieve its objectives. Consistent with the research objectives, this study adheres to a conventional academic structure, utilizing clear and objective language, precise technical terminology, and a logical progression of ideas presented in a balanced manner. Primary data was collected via questionnaire distribution. Multiple linear regression tests were utilized to analyze the data. Results indicate that accountability, audit opinion, financial statement disclosure, audit findings, and follow-up of audit results significantly suppress the level of corruption in the Kampar district. It is imperative to follow up on audits to maintain transparency and accountability in the district. Based on simultaneous testing, the evidence suggests that factors such as accountability, audit opinion, disclosure of financial statements, audit findings, and follow-up on audit results play a role in reducing the incidence of corruption in Kampar district, in 2023
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