EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi
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Pengaruh Moralitas Individu Dan Religiusitas Terhadap Kecenderungan Kecurangan Dalam Pengelolaan Dana Desa (Studi Pada Pemerintah Desa Di Kabupaten Karawang)
Full text linkThis study aims to analyze the influence of individual morality and religiosity on fraud tendency in the management of village funds. Village funds play a crucial role in the development and welfare of communities at the village level but are often vulnerable to fraudulent practices that can hinder these objectives. This research employs a quantitative approach with a survey method involving 55 respondents who are involved in the management of village funds in several regions. The results of the study show that individual morality and religiosity significantly influence the tendency to commit fraud in the management of village funds. Partially, individual morality has a significant positive effect with a t-value of 2.095 and a significance level of 0.041. Religiosity also has a significant positive effect with a t-value of 5.005 and a significance level of 0.000. The simultaneous test (F test) shows that individual morality and religiosity together have a significant effect on fraud tendency, with an F-value of 25.028 and a significance level of 0.000. The coefficient of determination (Adjusted R²) of 0.471 indicates that the variables of individual morality and religiosity can explain 47.1% of the variability in fraud tendency. The remaining 52.9% is influenced by other factors
Pengaruh Kompetensi, Disiplin Kerja Dan Pengawasan Terhadap Kinerja Pegawai Negeri Sipil (PNS) Dinas Perhubungan Kota Pekanbaru
Full text linkDinas Perhubungan Kota Pekanbaru berupaya guna meningkatkan kinerja pegawai lebih baik dengan beberapa faktor yang dapat memengaruhinya yaitu kompetensi pegawai, disiplin kerja pegawai serta pengawasan yang dilakukan pimpinan. Penelitian ini dilaksanakan bertujuan guna menganalisis dampak kompetensi, disiplin kerja, serta pengawasan terhadap kinerja Pegawai Negeri Sipil (PNS) Dinas Perhubungan Kota Pekanbaru. Penelitian ini dilakukan di Dinas Perhubungan Kota Pekanbaru dengan populasi 83 responden. Sampel yang digunakan sebanyak 83 reponden. Sampel dihasilkan melalui metode yang menerapkan teknik sampling jenuh (sensus). Teknik analisa data yang diaplikasikan ialah regresi linear berganda dengan mengaplikasikan program SPSS 25. Hasil dari penelitian menunjukkan Kompetensi memberi pengaruh positif dan signifikan bagi kinerja Pegawai Negeri Sipil (PNS) di Dinas Perhubungan Kota Pekanbaru, Disiplin kerja secara positif dan signifikan mempengaruhi kinerja Pegawai Negeri Sipil (PNS) di Dinas Perhubungan Kota Pekanbaru, Pengawasan secara positif dan signifikan mempengaruhi kinerja Pegawai Negeri Sipil (PNS) di Dinas Perhubungan Kota Pekanbaru
Analisis Faktor-Faktor Kecurangan Mahasiswa Akuntansi Pada Pembelajaran Berbasi Daring Pada Mahasiswa Akuntansi Universitas Pertiwi
Full text linkThis study aims to analyze the factors of cheating of accounting students in online learning case studies on accounting students at Pertiwi University. The theoretical approach used is the Fraud Pentagon theory, which is an approach to fraud factors from the elements of pressure, opportunity, rationalization, competence, and arrogance. This study uses a quantitative method. The data used is primary data obtained through questionnaires. The population of this study is all students majoring in accounting at Pertiwi University. The sample in this study is 60 students majoring in accounting at Pertiwi University. The method used in this study is the census method or total sampling using a multiple linear regression model. The results of this study simultaneously show that the pentagon's cheating theory affects academic cheating behavior. This partly suggests that pressure, opportunity, rationalization, and arrogance influence academic cheating behavior. On the other hand, opportunity has no effect on academic cheating behavior in accounting students at Pertiwi University
Tren Filantropi Modern: Inovasi dan Dampak Shadaqah Berbasis Digital pada Platfrom Crowdfunding Kitabisa.com
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Abstract: This research aims to analyze modern philanthropy trends related to innovation and the impact of digital-based shadaqah philanthropy on the Kitabisa.com crowdfunding platform so as to provide in-depth insight into the role and impact of digital-based shadaqah philanthropy on the Kitabisa.com crowdfunding platform in the context of modern philanthropy. The research method used is descriptive qualitative with a literature study approach. The type of data collected is secondary data obtained by summarizing findings from previous research that are relevant to the topic discussed. The results of this research discussion show that sadaqah philanthropy in the digital era can be a positive force and improve the quality of life of society more broadly through the use of crowdfunding platforms. This research also identifies the challenges and opportunities faced in optimizing the use of digital technology in the context of philanthropy. Regarding this, it can be concluded that the role and impact of digital shadaqah through the kitabisa.com crowdfunding platform has a significant positive impact on the benefit of the people. And also, it has a significant positive impact on the challenges and opportunities of digital technology in optimizing its use. By continuing to explore innovations to strengthen digital-based shadaqah philanthropy, it can be a sustainable solution to improve social conditions in the future. This research can be a valuable reference for further research that is closely related to the same topic.
Keywords: Modern Philanthropy; Sadaqah Digital; Crowdfunding; Kitabisa.co
Pengaruh Stress Kerja Terhadap Kinerja Karyawan Melalui Kepuasan Kerja
Full text linkHuman resource management is the key to company excellence. Employees who are satisfied and free from stress contribute to good performance. Factors such as motivation, rewards and career development also influence performance. PT. Tunas Mobilindo Perkasa-Tunas Daihatsu Pondok Gede is a company operating in the automotive industry by providing 3S activities in the form of vehicle unit sales, spare parts sales and service services. PT. Tunas Daihatsu Pondok Gede, an automotive company in Indonesia, measures the success of its service through vehicle unit service targets. Their sales data for 2021-2022 can provide an idea of the company's performance. PT Tunas Mobilindo Perkasa-Tunas Daihatsu Pondok Gede is experiencing problems in achieving monthly targets related to service department employee satisfaction in 2021-2022, this problem is also caused by employee performance based on the company's KPI values. Therefore, this research aims to determine the effect of work stress on employee performance through job satisfaction. In this research, we use the variables Job Stress (X), employee performance (Y), and job satisfaction (Z). The method used in this research is an analysis technique using Path Analysis assisted by the IBM SPSS version 25 application. The results of the research show that work stress directly has a significant influence on employee performance, this can be seen from t-count > t-table. The results of this research show that work stress indirectly has an influence on employee performance through job satisfaction. This can be seen from the path coefficient results showing that the indirect influence value is greater than the direct influence
Pengaruh Penjualan dan Total Hutang Terhadap Laba Bersih
Full text linkTujuan penelitian ini adalah untuk mengetahui pengaruh penjualan dan total hutang terhadap laba bersih di Perusahaan Sub Sektor Makanan dan Minuman Yang Terdaftar du BEI Tahun 2018-2022. Hasil penelitian ini menunjukkan terdapat pengaruh antara Penjualan dan Total Hutang terhadap Laba Bersih. Hal ini dapat dibuktikan dengan Persamaan regresi linear ganda Ý = 1,626 + 0,332X1 + 0,007X2 menunjukkan bahwa apabila Penjualan dan Total Hutang serta Laba Bersih diukur dengan instrumen yang digunakan dalam penelitian ini, maka setiap kenaikan satu unit skor Penjualan (X1) akan diikuti oleh kenaikan skor Laba Bersih sebesar 0,332 dengan konstanta 1,626. Dan setiap kenaikan satu unit skor Total Hutang (X2) akan diikuti oleh kenaikan skor Laba Bersih sebesar 0,007 dengan konstanta 1,626
Kompetensi Kepribadian Guru PAI dalam Meningkatkan Hasil Belajar Siswa di SD Swasta Tp Daya Cipta Medan
Full text linkTujuan yang ingin dicapai dalam penelitian ini adalah Bagaimana Kompetensi Guru Pendidikan Agama Islam. Penelitian ini menggunakan pendekatan kualitatif dan menggunakan metode observasi, wawancara dan dokumentasi yang dilakukan peneliti. Hasil penelitian menunjukkan bahwa kompetensi guru PAI di SD Swasta TP Daya Cipta Medan sudah memenuhi indikator-indikator yang ada di dalam kompetensi guru PAI. Kemudian dapat diketahui bahwa adanya keterkaitan antara kompetensi guru PAI dengan meningkatnya hasil belajar siswa dimana diketahui ada 28 siswa yang di kelas II-A telah mencapai standar KKM yang ditetapkan yaitu dengan nilai 75. Kepala sekolah juga melakukan beberapa langkah untuk membentuk kompetensi guru yaitu memberdayakan kompetensi guru yang telah ada, mengadakan program pembinaan secara khusus seperti sertifikasi, dan mengadakan pelatihan seminar
Analisis Pengaturan Ahli Waris Pengganti dalam Hukum Waris di Indonesia
Full text linkA replacement heir is a person who is given the right to act to replace the position of an heir who has died before the heir, provided that the person concerned is not prevented by law from acting as an heir. According to Article 185 KHI, heirs who die before the testator can be replaced by their children, provided that the share of the successor heir cannot exceed the share of the heir who is equal to the one being replaced. The problem examined in this research is what is the position of the successor heir and the protection of his rights according to the Civil Code and the Compilation of Islamic Law? The research method used is a normative legal research method with a conceptual approach and statutory regulations. The primary legal materials used in this research are legal materials that are authoritative, meaning they have authority, such as statutory regulations, official records or minutes in making legislation and judges' decisions. The research results show that the statutory regulations governing successor heirs are more than one law, namely in the Civil Code and the Compilation of Islamic Law. The rights of substitute heirs receive protection from the State by stipulating that the rights of substitute heirs can replace the position of heirs who have died before him
Analisis Penyelangaraan Event Motogp dan WSBK Mandalika Terhadap Peningkatan Penjualan Produk UMKM Indonesia
Full text link Indonesia is experiencing an economic recession due to the Covid-19 pandemic, especially the local SME sector which has contracted over the last 3 years, experiencing quite large losses. Therefore, the government is making efforts to restore the national economy, one of which is by holding the 2022-2023 WSBK and MotoGP mega event at the Mandalika circuit in West Nusa Tenggara which is believed to have great potential to have a multiplier effect on the revival of various economic sectors, especially sports in particular Local SME. This research uses a descriptive-qualitative research method using a conceptual framework of the correlation between nation branding and increasing sales of local SME. The results obtained are that the WSBK and MotoGP performances at the Mandalika circuit were able to have a positive impact on various social-economic sectors, especially the local SME sector which participated in promoting local products during the WSBK and MotoGP performances and felt a big impact on increasing income which had contracted due to Covid-19 pandemic. This has become a big momentum for local SME players to increase profits and cover economic losses caused by Covid-19 in the last 3 years
Pengaruh Strategi Kebijakan dan Akuntabilitas Terhadap Budaya Risiko dengan Pelatihan Sebagai Variabel Intervening
Full text linkPenelitian ini dilakukan pada PT Bank Syariah Mandiri pada Cabang Medan. Tujuan penelitian ini untuk mengetahui dan menganalisis pengaruh Strategi Kebijakan dan Akuntabilitas terhadap Budaya Risiko dengan Pelatihan sebagai Variabel Intervening. Sampel pada penelitian ini berjumlah 46 responden. Metode analisis berbasis Partial Least Square (PLS). Hasil penelitian menunjukkan terdapat pengaruh positif tetapi tidak signifikan antara Akuntabilitas dengan Budaya Risiko. Terdapat pengaruh positif tetapi tidak signifikan antara Akuntabilitas dengan Pelatihan. Terdapat pengaruh positif dan signifikan antara Pelatihan dengan Budaya Risiko. Terdapat pengaruh dan tidak signifikan antara Strategi Kebijakan dengan Budaya Risiko. Terdapat pengaruh positif tetapi tidak signifikan antara Strategi Kebijakan dengan Pelatihan. Akuntabilitas secara tidak langsung berpengaruh secara positif tetapi tidak signifikan terhadap terhadap Budaya Risiko melalui Pelatihan. Strategi Kebijakan secara tidak langsung berpengaruh secara positif tetapi tidak signifikan terhadap terhadap Budaya Risiko melalui Pelatihan