scholarly journals PENGARUH STRUKTUR PENGENDALIAN INTERNAL, TATA KELOLA DAN ANALISIS RISIKO KEUANGAN TERHADAP EFEKTIVITAS PENYALURAN KREDIT PADA KOPERASI SIMPAN PINJAM DI KABUPATEN ACEH BESAR

2020 ◽  
Vol 5 (4) ◽  
pp. 551-559
Author(s):  
Suci Hariyati ◽  
Fazli Syam BZ
Keyword(s):  
Risk Analysis ◽  
Internal Control ◽  
Financial Risk ◽  
Sampling Method ◽  
Control Structure ◽  
Quantitative Approach ◽  
Primary Data ◽  
Control Structures ◽  
Purposive Sampling ◽  
Savings And Loan

The purpose of this study was to determine the effect of internal control structures, governance, and financial risk analysis on the effectiveness of credit distribution to savings and loan cooperatives in Aceh Besar District. The data used in this study are primary data using a quantitative approach. This study uses purposive sampling method in determining the sample, and there are 10 cooperatives that become samples that meet the criteria.Based on the research results, it shows that the structure of internal control, governance, and financial risk analysis together has a significant effect on the effectiveness of lending. The magnitude of the influence of internal control, governance and financial risk analysis on the effectiveness of lending was 63.8%. The internal control structure has a significant effect on the effectiveness of lending. Governance does not have a significant effect on the effectiveness of lending. Financial risk analysis has no significant effect on the effectiveness of lending

Country Risk Analysis of Bangladesh

2016 ◽  
Vol 5 (2) ◽  
Author(s):  
Zahidur Rahman ◽  
Jannatul Ferdous Bristy
Keyword(s):  
Risk Analysis ◽  
Financial Risk ◽  
Political Risk ◽  
Multinational Companies ◽  
Country Risk ◽  
Low Risk ◽  
Primary Data ◽  
Policy Makers ◽  
Financial Factors ◽  
Political Economic

In the endeavor of conquering the worlds consumers, multinational companies face enormous risks. Such risks may arise from different political, economic, and financial factors. These factors are commonly referred to country risk as a whole. Focusing Bangladesh in this regard, objective of this study is to find out the level of country risk in terms of political, economic, and financial riskiness. Analysis of country risk has been done using an internationally recognized methodology named International Country Risk Guide (ICRG). For political risk analysis, primary data has been collected from 20 journalists, bureaucrats and policy makers, business persons, corporate professionals, and academicians with a structured closed-ended questionnaire. Results indicate that Bangladesh is in high risk position in terms of political risk, low risk position in terms of economic risk and very low risk position in terms of financial risk. Compositely, Bangladesh has been found to be a moderately risky country for investment.

scholarly journals PENGARUH PENERAPAN E-SPT TAHUNAN BADAN, TINGKAT PEMAHAMAN PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN DALAM MELAPORKAN SPT TAHUNAN BADAN

2021 ◽  
Vol 2 (2) ◽  
pp. 95-103
Author(s):  
Trie Nadia Ayu Lizara ◽  
Timbul Simangunsong
Keyword(s):  
Quantitative Data ◽  
Sampling Method ◽  
Data Sources ◽  
Primary Data ◽  
Data Types ◽  
The West ◽  
Purposive Sampling

The Influence of the Implementation of the Annual Entity E-SPT, Understanding Taxation, Tax Awareness Awareness of Taxpayer Compliance of the corporate taxpayers in reporting as the agency annual. In this study using quantitative data types and data sources, namely primary data. Primary data were obtained from questionnaires distributed to corporate taxpayers at random, using the purposive sampling method at the West Jakarta Middle Tax Office. The number of questionnaires distributed was 100 questionnaires. The results of this study indicate that the Application of the Annual Annual E-SPT of the Agency has a significant effect on taxpayer compliance and taxpayer awareness. While Understanding Taxation has no significant effect on Taxpayer Compliance.

scholarly journals The Development of Tourism Object of Love Beach in Cikoang, Takalar Regency

2019 ◽  
Vol 2 (1) ◽  
pp. 24
Author(s):  
Mujali Musin
Keyword(s):  
Qualitative Analysis ◽  
Sampling Method ◽  
Swot Analysis ◽  
Questionnaire Development ◽  
Primary Data ◽  
Infrastructure Development ◽  
Coastal Tourism ◽  
Purposive Sampling ◽  
Beach Tourism ◽  
The Village

This study aims to determine 1) the factors of geography that support the development of coastal tourism in the village Cikoang love.2) Obstacles encountered in the development of beach tourism in the village Cikoang love.3) The extent SWOT analysis of the development of coastal tourism in the village love Cikoang in the future.The population of tourists, managers and the public.The data presented in the form of primary data taken from the questionnaire "Development Geography Tourism Object Love Beach In the village of the District CikoangMangarabombangTakalar".Samples were taken by accidental sampling method and purposive sampling method.Analysis of the data used is descriptive qualitative analysis and SWOT analysis.The results showed that the development of appropriate strategies in the development of business attraction Love Beach is a strategy Weaknesses - Opportunities.The conclusion among other aspects of geography that supports the development of tourism, among others: the location, morphology, hydrology, land pengggunaan, tourists, income level, education, employment, and facilities.Additionally necessary facilities and infrastructure development, promotional activities more aggressively again, as well as to cooperate with relevant parties in terms of the development of Love beach tourism

scholarly journals STUDI PENYULUHAN PERTANIAN PUPUK ORGANIK PADA PETANI KELAPA SAWIT DI DESA SUKASARI KECAMATAN MESUJI RAYA KABUPATEN OGAN KOMERING ILIR

2018 ◽  
Vol 6 (2) ◽  
pp. 117
Author(s):  
Joko Amin Sunarko ◽  
Rafeah Abubakar ◽  
Harniatun Iswarini
Keyword(s):  
Oil Palm ◽  
Sampling Method ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Agricultural Extension ◽  
Primary Data ◽  
Analysis Method ◽  
Purposive Sampling ◽  
Observation Methods ◽  
Collection Methods

ABSTRACT This study aims To find out the constraints faced by extension workers in providing agricultural extension in Sukasari Village Mesuji Raya District Ogan Komering Ilir Regency and To know the response of farmers to the implementation of agricultural extension in the Sukasari Village Mesuji Raya District Ogan Komering Ilir Regency. This research was carried out in Sukasari Village Mesuji Raya District Ogan Komering Ilir Regency in March to May 2017. The research method used is qualitative methods. While the sampling method used is simple random Purposive sampling will 28 samples of palm oil farmer. So the sample studied from members of the population as a whole that is as much as 28 oil palm farmers. Data collection methods used are interviews and observation methods. The data collected consists of primary data and secondary data. Method of processing and analysis of data used is using descriptive analysis method with qualitative approach. The results showed that agricultural extension facilities used extension workers are motorcycles, aids and props. Infrastructure that is not yet supported is not yet all extension workers get a service house near the location of counseling, Distance taken by agricultural extension workers in carrying out their duties is about 3 km for the location of the activities of the farmer's house and about 5 km for the location of agricultural gardens. Farmer's response to the organik fertilizer extension activiti b using cattle manure for oil palm plantation with total score or 47,50 which means getting high score.  ABSTRAK Penelitian ini bertujuan Untuk mengetahui kendala yang dihadapi penyuluh dalam memberikan penyuluhan pertanian di Sukasari Kecamatan Mesuji Raya Kabupaten Ogan Komering Ilir dan Untuk mengetahui tanggapan petani terhadap pelaksanaan penyuluhan pertanian di Desa Sukasari Kecamatan Mesuji Raya Kabupaten Ogan Komering Ilir. Penelitian ini dilaksanakan di Desa Sukasari Kecamatan Mesuji Raya Kabupaten Ogan Komering Ilir pada bulan Maret sampai dengan bulan Mei 2017. Metode penelitian yang digunakan adalah metode penelitian kualitatif. Sedangkan metode penarikan contoh yang digunakan adalah acak sederhana Purposive sampling dengan anggota populasi sebanyak 28. Maka sampel yang diteliti dari anggota populasi secara keseluruhan yaitu sebanyak 28 petani kelapa sawit. Metode pengumpulan data yang digunakan adalah wawancara dan observasi. Data yang dikumpulkan terdiri dari data primer dan data sekunder. Metode pengolahan dan analisis data yang digunakan yaitu menggunakan metode analisis diskriptif dengan pendekatan kualitatif. Hasil penelitian menunjukan bahwa Sarana penyuluhan pertanian yang digunakan penyuluh adalah sepeda motor, alat bantu dan alat peraga. Prasarana yang yang belum mendukung adalah belum semua penyuluh mendapatkan rumah dinas di dekat lokasi penyuluhan, Jarak yang ditempuh penyuluh pertanian dalam melaksanakan tugasnya adalah sekitar 3 km untuk kelokasi kegiatan dari rumah petani dan sekitar 5 km untuk lokasi kebun pertanian. Tanggapan petani terhadap kegitan penyuluhan pertanian pupuk organik dengan menggunakan kotoran ternak untuk tanaman kelapa sawit dengan jumlah keseluruhan skornya 47.5 yang artinya memperoleh nilai tinggi.  

scholarly journals The Influence of Auditor Professionalism and Auditor's Competency on Audit Quality

2020 ◽  
Vol 4 (3) ◽  
pp. 460-464
Author(s):  
Widyanah Widyanah
Keyword(s):  
Data Collection ◽  
Direct Observation ◽  
Internal Control ◽  
Audit Quality ◽  
Control Unit ◽  
Quantitative Approach ◽  
Primary Data ◽  
Savings And Loans ◽  
Verification Method ◽  
Descriptive Method

This research was carried out on Nasari Savings and Loans (KSP). The main objective of this research is to find out the influence of professionalism and auditor competence on audit quality on KSP Nasari. The method used in this research is descriptive method and verification method using a quantitative approach. The data used in this study is primary data. Data collection is done by direct observation, interviews, questionnaires and literature which is done by reading and studying books related to the problem. The population used for this study was 40 people, they consisted of Internal Control Unit (SPI) on KSP Nasari. The results of this study are professionalism and auditor competence positively and significantly affect audit quality.           

scholarly journals Pengaruh Penerapan E-filing terhadap Kepatuhan Pelaporan Wajib Pajak dengan Media Sosial sebagai Variabel Moderasi

2020 ◽  
Vol 12 (2) ◽  
pp. 121-136
Author(s):  
Celintara Anindya Ayu Wardhani ◽  
Sarah Kristina ◽  
Priyo Hari Adi
Keyword(s):  
Social Media ◽  
Sampling Method ◽  
Primary Data ◽  
Online Media ◽  
Significant Positive Effect ◽  
Purposive Sampling ◽  
Use Of Social Media ◽  
Positive Effect

This study aims to analyze the effect of applying e-filing to taxpayer reporting compliance with the use of social media as a moderating variable. The data used are primary data in the form of questionnaires taken directly through filling out questionnaires distributed via online media using Google Form. The sampling method in this study uses a purposive sampling method with taxpayer criteria using social media. The results showed that the application of e-filing had a significant positive effect on compliance with taxpayer reporting while the use of social media was not able to moderate the effect of e-filing on taxpayer reporting compliance.

scholarly journals Memulihkan Penerimaan Pajak Pasca Pandemi Covid-19

2020 ◽  
Vol 4 (1) ◽  
pp. 21-28
Author(s):  
Charoline Cheisviyanny
Keyword(s):  
Sampling Method ◽  
Quantitative Approach ◽  
Annual Reports ◽  
Tax Revenue ◽  
Purposive Sampling ◽  
Tax Audit ◽  
Withholding Tax

This research aims to offer some solutions to recover tax revenue pasca Covid-19 pandemy. This research is an explorative research with a quantitative approach. The data used was the annual reports of companies listed in BEI. This research used purposive sampling method to select samples and got 219 samples for 2017 and 217 samples for 2018. The proposed suggestions in recovering tax revenue are: (1) optimalization of withholding tax mechanism, (2) final tax imposition for non SMEs, and (3) reduction of tax audit and tax dispute. These suggestions need further dan depth review before implemented.

Studi Kualitas Pelayanan Nasabah Pada Bank Mandiri Area Semarang Pahlawan

2021 ◽  
Vol 20 (1) ◽  
pp. 53-72
Author(s):  
Inggrid Benedicta Sutanto ◽  
I Made Sukresna
Keyword(s):  
Customer Satisfaction ◽  
Service Quality ◽  
Customer Service ◽  
Sampling Method ◽  
Primary Data ◽  
Analysis Tool ◽  
Purposive Sampling ◽  
Qualitative Descriptive ◽  
Descriptive Approach

The objectives of this study are: (1). Assessing customer service quality in the aspects of tangibles, reliability, responsiveness, assurance, and empathy; (2). Assessing ways to increase customer satisfaction in order to achieve or exceed service targets. The type of data used is primary data which comes from 2 (two) groups of informants, namely customers and employees, with a purposive sampling method. The analysis tool uses a pure qualitative descriptive approach. The results of the study prove that: Customer satisfaction with the services provided by Bank Mandiri Semarang Pahlawan area regarding the dimensions of tangibles, reliability, responsiveness, assurance, and empathy is at the level of confirmation or satisfaction. Furthermore, how to increase customer satisfaction in order to achieve or exceed service targets by providing more attractive facilities, the number of front liner officers and queuing seats added, strategies to stay on time and fulfill obligations as marketing, increase cooperation with all departments.

scholarly journals Managing Organizational Conflicts: A Study among Organizations in Kosovo

2019 ◽  
Vol 9 (1) ◽  
pp. 29-35
Author(s):  
Saxhide Mustafa ◽  
Fatos Berani ◽  
Hajdin Berisha
Keyword(s):  
Conflict Management ◽  
Sampling Method ◽  
Academic Research ◽  
Quantitative Approach ◽  
Primary Data ◽  
Management Process ◽  
Convenience Sampling ◽  
Organizational Activities ◽  
The Impact ◽  
Structured Questionnaire

Abstract Organizations and managers during their organizational activities, not rarely face different conflicts. Managers, depending on their gender, use different ways to resolve these conflicts while this reflects on their subordinates. The purpose of this study is to analyse the most common approaches applied to resolve conflicts in organizations in Kosovo and the impact of gender on the choice of style to handle conflicts. The study employs a quantitative approach whilst convenience sampling method is used for the purpose of selecting respondents. The study is conducted in ten largest companies in Kosovo in which hundred employees and fifty managers were included. A structured questionnaire is used to collect primary data and necessary tests were conducted through SPSS. Results reveal that managers use the integrative style more than other styles during the conflict management process; gender partially affects the choice of the style and the style of conflict management affects the likelihood of managers among employees. The study suggests that the field of conflict management among organizations in Kosovo needs more academic research.

scholarly journals The Effect of Work Experience, Motivation, and Culture on Auditor Performance Mediated by Self Efficacy

2021 ◽  
Vol 58 (1) ◽  
pp. 474-489
Author(s):  
Asri Usman, Andi Kusumawati, Arifuddin Mannan
Keyword(s):  
Multiple Regression ◽  
Work Experience ◽  
Self Efficacy ◽  
Sampling Method ◽  
Survey Instrument ◽  
Quantitative Approach ◽  
Purposive Sampling ◽  
Regression Methods ◽  
Culture Influence

This study aims to examine the effect of work experience, motivation, and culture on auditor performance by mediating self efficacy. This study uses a quantitative approach. This research was conducted at the Inspectorate of Maros Regency and the Inspectorate of Makassar City. Data obtained using the survey instrument method used in the form of a questionnaire. The research sample of 60 respondents who in the sample using a purposive sampling method. Data were analyzed using multiple regression methods. The results showed that (1) work experience influenced auditor performance; (2) motivation affects the auditor's performance; (3) culture influences auditor performance; and (4) work experience, motivation, and culture influence the auditor's performance which is mediated by self efficacy.

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