scholarly journals Pengaruh Aspek Manajemen Keuangan Daerah Terhadap Transparansi Pengelolaan Keuangan Daerah di Lumajang

2021 ◽  
Vol 1 (1) ◽  
pp. 74-95
Author(s):  
Ari Rachmad
Keyword(s):  
Linear Regression ◽  
Financial Planning ◽  
Financial Management ◽  
Financial Supervision ◽  
Primary Data ◽  
Study Results ◽  
Financial Administration ◽  
The Impact

This study aims to verify the impact of aspects of regional financial management on the transparency of regional financial management in Lumajang. Primary data assortment was administered by distributing questionnaires. The collected data were then analyzed using linear regression. The study results explain that partially the aspects of regional financial planning, regional financial administration, reporting aspects, and regional financial supervision affect the transparency of regional financial management in Lumajang. Simultaneously the aspects of regional financial planning, aspects of regional financial administration, reporting aspects and aspects of regional financial supervision of the regions affect the transparency of regional financial management in Lumajang.

PENGARUH KOMPETENSI APARATUR DESA, KETAATAN PELAPORAN KEUANGAN DAN SISTEM PENGENDALIAN INTERN TERHADAP PENCEGAHAN FRAUD DENGAN MORAL SENSITIVITY SEBAGAI VARIABEL MODERASI

2018 ◽  
Vol 1 (2) ◽  
pp. 63-89
Author(s):  
Klara Wonar ◽  
Syaikhul Falah ◽  
Bill J. C. Pangayow
Keyword(s):  
Control Systems ◽  
Financial Reporting ◽  
Internal Control ◽  
Financial Management ◽  
Quantitative Research ◽  
Primary Data ◽  
Survey Method ◽  
Moral Sensitivity ◽  
Fraud Prevention ◽  
Study Results

This study aims to examine the effect of fraud prevention on village / village financial management as the dependent variable and the competency of village apparatuses, compliance of government financial reporting, internal control systems as independent variables while moral sensitivity as amoderating variable. This research is a quantitative research or hypothetic - deductive method that aims to answer such questions that are related to exploratory, descriptive, explanatory and predictive studies. Primary data is mainly used in this research. Data collection is conducted using a survey method in the form of a questionnaire that lists the statements, which were given to the respondents to be filled in order to get information, and then the data analyzing was conducted using the Warp-PLS 5.0 Application software. The study results show that the competence of village officials influences fraud prevention, financial reporting adherence affects fraud prevention, and meanwhile the internal control system does not affect fraud prevention. Furthermore, moral sensitivity does not moderate the competence of village officials, adherence to financial reporting and internal control systems.

scholarly journals Pengaruh Dukungan Supervisor dan Pemberdayaan Terhadap Organizational Citizenship Behavior

2014 ◽  
Vol 5 (1) ◽  
pp. 158
Author(s):  
Tinjung Desy Nursanti ◽  
Aida Dwi Anissa
Keyword(s):  
Linear Regression ◽  
Organizational Citizenship ◽  
Organizational Citizenship Behavior ◽  
Primary Data ◽  
Citizenship Behavior ◽  
Survey Method ◽  
Linear Regression Method ◽  
Simple Linear Regression ◽  
Multiple Linear Regression Method ◽  
The Impact

Study aims to determine and obtain a clear picture of supportive supervisor, empowerment, and organizational citizenship behavior; and to determine the impact of supportive supervisor and empowerment towards organizational citizenship behavior of employees in PT Setia Makmur Cemerlang. Research used explanatory survey method, while the sample was taken from employees of the company. Research instrument (questionnaires) was used as primary data collection to explain the causal relationship between supportive supervisor and empowerment on organizational citizenship behavior of employees in PT Setia Makmur Cemerlang. Analysis used simple linear regression and multiple linear regression method. Result of this study shows that there is significant influence between supportive supervisor and empowerment towards organizational citizenship behavior.

scholarly journals The Impact of Employee Characteristics in the Relation of Financial Knowledge, Financial Management Behavior and Personal Income with Investment Decision of Employee

2020 ◽  
Vol 1 (2) ◽  
pp. 195
Author(s):  
Natasha Asmara ◽  
Andreas Lako ◽  
Eny Trimeiningrum
Keyword(s):  
Financial Management ◽  
Positive Impact ◽  
Investment Decision ◽  
Moderating Effect ◽  
Personal Income ◽  
Financial Knowledge ◽  
Management Behavior ◽  
Study Results ◽  
Employee Characteristics ◽  
The Impact

The resarch is to analyze the impact of financial knowledge, financial management behavior, and personal income on investment decision of the employees of PT. Industri Jamu dan Farmasi Sido Muncul Tbk. This study is also to analyze moderating effect of employee’ characteristics in relation to financial knowledge and financial management behavior and personal income to investment decision of the employees. Based on purposive sampling and questionnaire, the study results in financial knowledge, financial management behavior, and personal income have positive impact on investment decision of the employees. However, employee’ characteristics do not show moderating effect in relations to financial knowledge and management behavior and personal income to investment decision of the employees. The results inidicate that emloyees’ characteristics (risk taker or risk adverse) weaken the influence of financial knowledge, financial management behavior, and personal income to investment decision of the employees.

Role of Young Entrepreneurs in Labor Absorptions and its Implications to Family Economic Resilience

2021 ◽  
Vol 1 (1) ◽  
pp. 16-27
Author(s):  
Azhar Ulwan
Keyword(s):  
Data Analysis ◽  
Customer Service ◽  
Financial Management ◽  
Primary Data ◽  
Economic Resilience ◽  
Analysis Technique ◽  
Data Validity ◽  
The Impact ◽  
Young Entrepreneurs

The purpose of this study is to determine the role of young online convection entrepreneurs in labor absorption and the obstacles faced by young online convection entrepreneurs as well as to analyze the implications of young online convection entrepreneurs in Bantul Regency on their family economic resilience. This research used a qualitative approach. Primary data is obtained from observations and in-depth interviews with 5 young entrepreneurs from 5 different online convection, namely Arto Convection, Apparelsae Convection, Convection San Project, ID Convection, and Indeepco Clothing. The data analysis technique used is interactive model data analysis. This study used data validity checking techniques, namely triangulation, and detailed description techniques. The results of the research showed that young entrepreneurs have a role in labor absorption and provide income to the owner convection. Some of the obstacles often encountered by young entrepreneurs of convection online are a constraint on the production, financial management, management of marketing, customer service online base, less qualified human resources constraints, and constraints background education entrepreneurs who are not majoring in business. Young online convection entrepreneurs have made several efforts to overcome these obstacles. Based on the analysis with the income contribution approach and the basic need approach, the impact of online convection makes the economic resilience of young entrepreneur families strong and resilient.

scholarly journals Impact of Financial Management Practices on SMEs Profitability with Moderating Role of Agency Cost

2017 ◽  
Vol 9 (1) ◽  
pp. 23-30 ◽  
Author(s):  
Saqib Muneer ◽  
Rao Abrar Ahmad ◽  
Azhar Ali
Keyword(s):  
Financial Management ◽  
Structural Equation ◽  
Management Practices ◽  
Small And Medium Enterprises ◽  
Agency Cost ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Medium Enterprises ◽  
The Impact

The importance of Small and medium enterprises (SMEs) towards economic development and growth is considerable. Some SMEs are facing difficulties to their development due to the lack of financial resources and management experience. The objective of this study is to check the relationships of financial management practices on profitability of small and medium enterprises and also to check the impact of agency cost on this relationship. This study consists of data analysis of two hundred SMEs from Faisalabad Pakistan. The study used primary data predominantly. SPSS 23 is used for descriptive analysis and Structural Equation Model (SEM) through Partial Least Square (PLS) 3 for hypothesis testing. The findings of this study indicate the presence of positive relationship between financial management practices and SMEs profitability but agency cost as a moderator has no effect on this relationship. The study strongly recommends higher adherence to financial management practices. Policy makers, developments partners, owners, and managers of SMEs may use these findings for sustainability of their business in Pakistan.

scholarly journals The Effect of Regional Financial Supervision, Accountability and Transparency of Regional Financial Management on Local Government Performance

2020 ◽  
Vol 3 (4) ◽  
pp. 2966-2974
Author(s):  
Vincentia Wahju Widajatun ◽  
Francisca Kristiastuti
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Local Governments ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Financial Supervision ◽  
Primary Data ◽  
Government Performance ◽  
Regional Government ◽  
Data Source

This study aims to determine the effect of regional financial supervision on local government performance, the effect of regional financial management accountability on regional government performance, to determine the effect of transparency in regional financial management on regional government performance, and the effect of regional financial supervision, accountability and transparency of regional financial management on performance. Regional government. This research was conducted in West Bandung Regency. The sampling technique used non-probability sampling techniques so that the samples in this study were 34 people. The type of data used in this research is quantitative and qualitative data, while the data source is the primary data source. The method of data collection is done by using a questionnaire. The data analysis technique used multiple linear regression analysis with the help of the SPSS 24.0 program. The results of this study indicate that simultaneously regional financial supervision, accountability and financial management transparency have a significant effect on the performance of local governments. Regional Financial Supervision has no significant effect on Local Government performance, financial management accountability has a significant effect on Local Government performance, financial management transparency has a significant effect on Local Government performance.

scholarly journals DAMPAK DISIPLIN KERJA TERHADAP KEMAMPUAN KINERJA APARATUR NAGARI DALAM PENGELOLAAN KEUANGAN NAGARI DI KECAMATAN BANUHAMPU DAN SUNGAI PUA

2019 ◽  
Vol 3 (1) ◽  
pp. 79
Author(s):  
Rahmi Yanti
Keyword(s):  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Financial Management ◽  
Random Sampling ◽  
Sampling Technique ◽  
Stratified Random Sampling ◽  
Regression Test ◽  
Performance Capability ◽  
The Impact

Impact of Work Discipline on the Performance Capability of the Nagari Apparatus in Managing Financial Nagari in Banuhampu and Sungai Pua Districts. The purpose of this study is to analyze the impact of work discipline on the performance capabilities of the nagari apparatus in nagari financial management in Banuhampu and Sungai Pua Districts. The population used in this study were all nagari apparatus in Banuhampu and Sungai Pua Subdistricts of 80 people, while the samples used as many as 75 respondents were determined by the Slovin formula using the proportionate stratified random sampling technique. Data collection in this study was conducted using a questionnaire with a Likert scale measurement and analyzed using multiple linear regression. The results of this study indicate that the work discipline of the nagari apparatus is relatively high while the performance of the nagari apparatus is still low and the results of the regression test explain that work discipline has an impact on the performance capabilities of the nagari apparatus in nagari financial management in Banuhampu and Sungai Pua Districts.

scholarly journals Village Financial Accountability Report Assessment Presentation based on Government Accounting Principles

2021 ◽  
Author(s):  
Yusriadi Yusriadi
Keyword(s):  
Financial Management ◽  
Accounting Standards ◽  
Primary Data ◽  
Research Approach ◽  
Financial Accountability ◽  
Government Accounting ◽  
Study Results ◽  
The Government ◽  
Village Government ◽  
The Village

Village financial management includes all activities, including planning, implementation, administration, and village financial accountability. Village finances are managed based on transparent, accountable, participatory principles and are carried out in an orderly and disciplined budget. The purpose of this study is to evaluate the presentation of the financial statements of the Padang Loang Village government, Chinese District, whether it is following the government accounting standards mandated by the Indonesian government. This study uses a descriptive qualitative research approach, where the Village Financial Accountability Report (LPJ) is the main object of the study. The informants were the Village Head, Village Secretary, Village Treasurer, and all government staffs in Padang Loang Village, Cina District, Bone Regency, South Sulawesi Province. Data sources consisted of primary data and secondary data, namely interviews and field observations, and available documents sourced from the village government office under study. Simultaneously, the research stage is carried out through data collection, data processing, data presentation, and concluding. The study results indicate that the evaluation of the production of financial accountability reports in the village of Padang Loang is quite good and following the accounting standards recommended by the government. Besides, the accountability reporting procedure carried out by the Padang Loang Village government, either the village treasurer to the Village Head or from the Village Head to the District Government (Camat) and Regency Government (Bupati), is considered fair enough, transparent, and accountable.

scholarly journals Workforce Diversity and Organizational Performance during COVID-19: Evidence from Pharmaceutical Companies

2021 ◽  
pp. 801-808
Author(s):  
Ikramuddin Junejo ◽  
Saba Shaikh ◽  
Jalil Ahmed Thebo ◽  
Syed Salahuddin
Keyword(s):  
Organizational Performance ◽  
Gender Diversity ◽  
Testing Hypothesis ◽  
Workforce Diversity ◽  
Primary Data ◽  
Pharmaceutical Companies ◽  
Future Performance ◽  
Age Diversity ◽  
Study Results ◽  
The Impact

The aim of this study is to identify the impact of workforce diversity on organizational performance. For achieving research objectives and testing hypothesis the primary data collected with help of adopted questionnaire. The respondents were considered from Pharmaceutical companies which are operating in Sindh, Pakistan. Sample was consisting of 300. Findings of this study confirmed all proposed hypothesis are found to have significant impact of Gender diversity during covid-19, Age diversity during covid-19, Education diversity during covid-19 and Experience diversity during covid-19 on Organizational performance during covid-19 in pharmaceutical companies. However, new insights of this study revealed that gender diversity during covid-19 has more positive and significant impact with respect to other workforce diversity variables due to higher beta value. For better future performance this study results suggest to top management of Pharmaceutical companies should manage the workforce diversity.

scholarly journals Holistic Work Engagement pada Tenaga Kesehatan di Kota Jakarta Barat: Pengaruh Digital Quotient, Authentic Leadership, dan Perceived Organizational Support selama Covid-19

2021 ◽  
Vol 2 (4) ◽  
pp. 255-278
Author(s):  
Adellia Anggun Trisnawati ◽  
◽  
Kerin Sianto ◽  
Lady Aldli Seansyah ◽  
Nopriadi Saputra ◽  
...  
Keyword(s):  
Health Care ◽  
Work Engagement ◽  
Health Care Workers ◽  
Organizational Support ◽  
Authentic Leadership ◽  
Perceived Organizational Support ◽  
Primary Data ◽  
Care Workers ◽  
Study Results ◽  
The Impact

Abstract Purpose: This study aimed to determine the impact of digital quotient, authentic leadership, and perceived organizational support on work engagement of employees who work in the health industry during this COVID-19 in West Jakarta. Research methodology: The methods in this research were quantitative and survey. We obtained primary data through the questionnaire distribution with 391 respondents of health care workers who work in West Jakarta. This study used multiple regression techniques as the data analysis technique. Results: The study results indicate that digital quotient, authentic leadership, and perceived organizational support influence work engagement. Limitations: Only digital quotient, authentic leadership, perceived organizational support, work engagement variables, and health care workers in West Jakarta were assessed in this research. Contribution: This study shows the level of work engagement, digital quotient, authentic leadership, perceived organizational support and how digital quotient, authentic leadership, and perceived organizational support affect work engagement. Employers or organizations can use this research to improve their employees' work engagement by noticing their employee's level of digital quotient and implementing authentic leadership and perceived organizational support.

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