SOSIO EDUKASI Jurnal Studi Masyarakat dan Pendidikan, Jun 11, 2023
This study aimed at 1) analyzing partially the influence of emotional intelligence, work environm... more This study aimed at 1) analyzing partially the influence of emotional intelligence, work environment, and work discipline on the work productivity of Educators in State Elementary Schools in West Sakra District. 2) analyzing whether the variables of emotional intelligence, work environment, and work discipline simultaneously influence on the work productivity of Educators in State Elementary Schools in West Sakra District. 3) analyzing the variables of emotional intelligence, work environment, and work discipline, which variables had the most dominant influence on the work productivity of Educators in State Elementary Schools in West Sakra District. This study was a causal associative research. This study was also a population study where the number of respondents who returned the questionnaire was 105 respondents. Quantitative analysis technique was used in this study with the assistance of SPSS 20. This study showed that 1) Emotional Intelligence had a positive influence on the productivity of the performance of educators in State Elementary Schools in West Sakra District. 2) The work environment had a positive influence on the productivity of the performance of educators at State Elementary Schools in West Sakra District. 3) Work Discipline had a positive influence on the productivity of the performance of educators at State Elementary Schools in West Sakra District. This work is licensed under a Creative Commons Attribution 4.0 International License. PENDAHULUAN Produktivitas kerja merupakan sikap mental yang selalu mencari perbaikan terhadap apa yang telah ada (Tohardi, 2017). Mursi (dalam Kanali, 2017) menjelaskan bahwa produktivitas kerja adalah bentuk peningkatan kemampuan karyawan untuk menghasilkan laba perusahaan, yang dapat diwujudkan melalui pengoptimalan kinerja yang tercermin pada besarnya produksi, kualitas produk,
SOSIO EDUKASI Jurnal Studi Masyarakat dan Pendidikan, Jun 11, 2023
The aim of this research is to explore and describe leadership strategies in improving the perfor... more The aim of this research is to explore and describe leadership strategies in improving the performance of BUMD PD Selaparang Agro employees, East Lombok Regency. In this research, researchers used descriptive qualitative research where the presentation of the data was done by describing the data in the form of words and language. Data collection techniques use observation, interviews and documentation. The data analysis method uses stages starting from data reduction, data presentation and verification. Research results Leadership strategies in improving employee performance in PD. Selaparang Agro does several things, namely: 1) Building good communication with employees by briefing every morning and open communication. 2) Provide motivation to employees. 3) Provide comparative study opportunities in order to increase employee experience, skills and abilities at work. 4) Apply discipline. 5) Give rewards or awards to employees who achieve achievements.
SOSIO EDUKASI Jurnal Studi Masyarakat dan Pendidikan, Jan 13, 2024
The aim of the research is to analyze and explain the influence of charismatic leadership style a... more The aim of the research is to analyze and explain the influence of charismatic leadership style and organizational culture on organizational commitment of the Nahdlatul Wathan congregation in the district. East Lombok. The population in this research is all people in East Lombok who claim or declare themselves to be citizens or congregations of Nahdatul Wathan (NW). with purposive and random sampling techniques, the number of samples in this study was 211 respondents. This type of research is causal associative research which aims to analyze the relationship between one variable and other variables. The research results show: 1). Charismatic Leadership Style has a variably positive influence on Organizational Commitment, 2). And Organizational Culture has a variably positive influence on Organizational Commitment and is significant, 3.) Charismatic Leadership Style and Organizational Culture are simultaneously positive on Organizational Commitment, 4). Organizational Culture has more influence on Organizational Commitment compared to Charismatic Leadership.
SOSIO EDUKASI Jurnal Studi Masyarakat dan Pendidikan, Dec 31, 2023
The aim of this research is to examine and analyze the influence of competence, compensation and ... more The aim of this research is to examine and analyze the influence of competence, compensation and organizational commitment on the performance of village officials in Keruak District, East Lombok Regency. The data analysis technique uses multiple linear regression. The results of the analysis show that simultaneously it has a significant influence on the performance of village officials. Partially, the variables of competence and organizational commitment each have a significant positive influence on the performance of village officials. Meanwhile, the compensation variable has no influence on the performance of village officials in Keruak District, East Lombok Regency. The coefficient of determination value on the adjusted R square was obtained at 30.1%. This means that 30.1% of the performance of village officials in Keruak District, East Lombok Regency is influenced by the variables of competency, compensation and organizational commitment. This work is licensed under a Creative Commons Attribution 4.0 International License. PENDAHULUAN Kinerja pegawai secara umum masih menjadi pembahasan penting dalam suatu organisasi. Salah satu tolak ukur keberhasilan suatu organisasi adalah kinerja pegawai yang ada. Terdapat beberapa faktor yang mempengaruhi kinerja pegawai, diantaranya dikemukakan oleh Sedarmayanti (dalam Pusparani, 2021) yaitu: Sikap dan mental (motivasi kerja, disiplin kerja, dan etika kerja), Pendidikan, Keterampilan, Manajemen kepemimpinan, Tingkat penghasilan, Gaji dan kesehatan, Jaminan sosial, Iklim kerja, Sarana dan prasarana, Teknologi, dan Kesempatan berprestasi. Pendapat lain dikemukakan oleh Kasmir (2016), bahwa terdapat beberapa faktor yang mempengaruhi kinerja karyawan, yaitu: kemampuan dan keahlian, pengetahuan, rancangan kerja, kepribadian, motivasi kerja, kepemimpinan, gaya kepemimpinan, budaya organisasi, kepuasan kerja, lingkungan kerja, loyalitas, komitmen, dan disiplin kerja.
This research aims to analyse and prove the effect of work motivation on performance, work motiva... more This research aims to analyse and prove the effect of work motivation on performance, work motivation on organisational commitment, workload on employee performance, workload on organisational commitment, organisational commitment on employee performance, work motivation on employee performance through organisational commitment and workload on performance employees through organisational commitment. The type of research used is explanatory research. Data collection used a questionnaire method, while the statistical analysis method used was PLS-SEM. The results of the research are that work motivation affects employee performance; work motivation does not affect organisational commitment; the workload does not affect employee performance; the workload affects organisational commitment, organisational commitment affects employee performance; organisational commitment has no effect in mediating work motivation on employee performance, organisational commitment influences mediating the influence of workload on employee performance.
Enrichment: Journal of Multidisciplinary Research and Development
This study aims to determine and analyze the influence of: 1) ewuh pakewuh culture on professiona... more This study aims to determine and analyze the influence of: 1) ewuh pakewuh culture on professional ethics, 2) professional commitment to professional ethics, 3) professional ethics on tax avoidance, 4) ewuh pakewuh culture on tax avoidance dinediation professional ethics, 5) professional commitment to tax avoidance mediated by professional ethics. Using an explanatory research approach,this research was carried out at the Tax Consultant Office in Malang in June-August 2022. The population is 100 employees of the Consultant. The sample was determined by convenience sampling obtained as many as 81 people. Primary data is obtained by sending questionnaires to respondents through goole form. Once the data is collected, it is analyzed by path analysis. To test the hypothesis used t-test and to determine ethics as a mediator used Sobel test. The results of the study proved that: 1) ewuh pakewuh culture has a significant positive effect on professional ethics, 2) professional commitmen...
Enrichment: Journal of Multidisciplinary Research and Development
Audit quality is the ability to obtain good quality or not the examination that has been carried ... more Audit quality is the ability to obtain good quality or not the examination that has been carried out through the auditor. The study was conducted because there are cases of audit failure related to audit quality which are suspected to be due to audit fees, audit tenure, task complexity and auditor experience due to inconsistency of the influence of previous analysis. The research was conducted to find out the empirical evidence of the auditor's experience as moderating variables of audit fees, audit tenure and task complexity regarding audit quality. The method of analysis is a quantitative approach, applying a survey process through a questionnaire (question list). The population in the analysis, namely auditors as respondents at 70 East Java Regional Public Accounting Firms, has been recorded in the IAPI 2021 Directory. In evaluating the suitability of the method in the analysis, validity, reliability and descriptive statistics are carried out. Statistical research technique u...
This study aims to analyze the effect of Good School Governance on school performance, analyze th... more This study aims to analyze the effect of Good School Governance on school performance, analyze the effect of leadership commitment on school performance and the moderating role of leadership commitment on the effect of good school governance on school performance. The research approach uses quantitative methods, the research sample of the principals of Kindergarten institutions in Turen District, Malang Regency as many as 46 respondents. The analytical method used is Moderated Regression Analysis (MRA). The research findings indicate that Good School Governance has a significant influence on school performance, leadership commitment has a significant influence on school performance, the interaction of leadership commitment and Good School Governance has a significant influence on school performance. In terms of managerial implications, the practice of Good School Governance is positively related to school performance and leadership commitment as a moderating variable in an effort to...
Zenodo (CERN European Organization for Nuclear Research), May 21, 2022
This study aims to analyze the effect of Good Corporate Governance (GCG) and Corporate Social Res... more This study aims to analyze the effect of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) disclosure on firm value with profitability as a moderating variable. This type of research is associative research with quantitative research methods that are systematic, planned, and structured using numbers as the research approach. The population in this study were 45 LQ45 companies, which were listed on the Indonesia Stock Exchange. While the research sample was selected using purposive sampling method with certain criteria. Based on the established criteria, 27 companies were obtained with a three-year research period. The data analysis method used in this study is descriptive statistical analysis, multiple linear regression analysis, and Moderated Regression Analysis interaction test using IBM Statistical Package for Social Science version 22 software. The results of the analysis state that Good Corporate Governance (GCG) has no effect on the value of company, Corporate Social Responsibility (CSR) has an effect on firm value, profitability is able to moderate the relationship between Good Corporate Governance on firm value and profitability is not able to moderate the relationship between Corporate Social Responsibility and firm value.
International Journal Of Humanities Education and Social Sciences (IJHESS)
The application of green accounting in public hospitals (RSUs) in Malang Raya must be based on fi... more The application of green accounting in public hospitals (RSUs) in Malang Raya must be based on financial, social and environmental activities, as a form of economic, social and environmental responsibility. This of course requires management's understanding of green accounting, and hospital management work experience, as well as considering the organizational size of the hospitals. The purpose of this study was to analyze and determine the effect of management's understanding of green accounting, organizational size and work experience either partially or simultaneously on the application of green accounting in public hospitals in Malang Raya, as well as the percentage level of the influence of research variables on the application of green accounting at public hospitals in Malang. This survey research uses a multivariate correlation approach, namely causal correlation using linear regression test. The variables used are management's understanding of green accounting, or...
This study aims to analyze which sectors are affected by the announcement of the first Covid-19 p... more This study aims to analyze which sectors are affected by the announcement of the first Covid-19 patient and the announcement of the new normal in terms of abnormal returns, trading volume activity, market capitalization, and net foreign sell. The samples used were stocks included in the Kompas 100 index. Data were analyzed using an event study non-parametric statistical approach to Corrado rank test, Wilcoxon Sign Rank test, and statistically parametric paired sample t-test using Microsoft Excel and SPSS version 26 applications. The results of the study show that the announcement of the first Covid-19 patient did not have a significant impact on the average abnormal stock return in all business sectors. However, on the fifth day after the event, there was a significant negative abnormal return in all sectors other than the technology sector. The cyclical consumer sector and the non-cyclical consumer sector were the most affected with a negative average abnormal return. The non-cycli...
This research aims to determine and analyze the effect of profitability and institutional ownersh... more This research aims to determine and analyze the effect of profitability and institutional ownership on firm value with capital structure as a moderating variable in Property and Real Estate Companies on the IDX for the 2015-2018 period. This research is a quantitative research. The data source used is the data source. secondary. data is obtained indirectly and through intermediary media. The type of data used in this research is external data in the form of time series data. The data in this study are in the form of annual reports obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The population in this study were 48 companies. The sampling technique was done by using purposive sampling technique, the number of companies used as a sample was 25 companies and the data obtained were 100 data. Data analysis was performed through the SPSS program. The data analysis methods used were: descriptive statistical test, classical assumption test, multiple...
Penelitian ini bertujuan untuk mengkaji dan membandingkan model penilaian prestasi kerja berbasis... more Penelitian ini bertujuan untuk mengkaji dan membandingkan model penilaian prestasi kerja berbasis akuntansi dengan menggunakan sistem balance scorecard. Data dikumpulkan melalui obeservasi, wawancara dan dokumentasi. Selanjutnya dianalisis menggunakan sistem balance scorecard. Temuan penelitian berdasarkan penerapan balance scorecard pada empat perspektif adalah baik. Perspektif keuangan dengan menunjukkan efisiensi dalam pengelolaan keuangan. Perspektif Pelanggan memberikan dampak positif dengan adanya kepuasan yang diterima selama menginap. Perspektif bisnis internal kinerja karyawan yang semakin baik dengan berpedoman terhadap standart operational procedure dalam proses bekerja dilapangan. Perspektif Pembelajaran dan Pertumbuhan yang merupakan pemacu dalam loyalitas karyawan terhadap perusahaan.
The purpose of this study was to determine the effect of managerial ownership, institutional owne... more The purpose of this study was to determine the effect of managerial ownership, institutional ownership and independent directors to corporate value. The population in this study amounted to 383 companies. Sampling in this study using purposive sampling and obtained 66 samples. This study tested using regression analysis techniques. The results of this study indicate that (1) Managerial ownership negative effect on the value of the company. (2) Institutional ownership has no effect on the value of the company.
Vocational Education is a level of education that develops students' abilities to carry out c... more Vocational Education is a level of education that develops students' abilities to carry out certain types of work. Vocational High Schools have many expertise programs that adapt to the needs of the existing world of work. Good School Governance (GSG) is very much needed in improving school performance, especially vocational high schools in order to be able to improve school quality. The research objectives were to analyze the effect of GSG on school reputation, to analyze the effect of GSG on school performance, to analyze the effect of school reputation on school performance. This research is a quantitative study that describes the impact of the implementation of GSG mediated by the reputation of the school on the performance of private vocational high schools in Malang. The data used are primary data from 43 private vocational high schools in Malang. The sampling technique used non-probability sampling techniques, namely saturated sampling, with the principal respondents of p...
This study aims to examine and analyze the effect of remuneration and financial efficacy on finan... more This study aims to examine and analyze the effect of remuneration and financial efficacy on financial well-being. The study used a quantitative approach and data was obtained by distributing questionnaires. Research respondents are administrative employees of state universities in Malang City. The questionnaires that were returned and declared eligible to be used as research data were 146 respondents, and then analyzed using SEM-PLS. The results showed that remuneration and financial efficacy had a positive effect on financial well-being. Financial efficacy has also succeeded in mediating the relationship between remuneration and financial well-being, although the value is relatively small. Remuneration as a form of compensation has been shown to increase financial well-being and financial efficacy contributes to strengthening this relationship. Keywords: Remuneration; Financial Efficacy; Financial Well-Being.
Tujuan penelitian adalah menganalisis perbedaan praktik corporate governance perusahaan keluarga ... more Tujuan penelitian adalah menganalisis perbedaan praktik corporate governance perusahaan keluarga dengan perusahaan nonkeluarga serta menganalisis pengaruh kepemilikan keluarga terhadap praktik corporate governance. Penelitian ini menggunakan embedded explanatory design yang menggabungkan Mail survey dengan indepth interview. Uji beda rata-rata sampel independen dan stepwise regres sion digunakan untuk menganalisis data survei. Hasil analisis statistik menunjukkan terdapat perbedaan praktik corporate governance pada perusahaan keluarga dengan nonkeluarga. Sejumlah proksi Kepemilikan keluarga serta regulasi dan supervisi berpengaruh terhadap variasi praktik corporate governance. Hasil indepth interview memperkuat pentingnya keterlibatan keluarga dalam proses governance.
Dosen sebagaimana yang dijelaskan dalam Undang Undang Guru dan Dosen tahun 2014 pasal 1 ayat 10 b... more Dosen sebagaimana yang dijelaskan dalam Undang Undang Guru dan Dosen tahun 2014 pasal 1 ayat 10 bahwa “Dosen adalah pendidik profesional dan ilmuan dengan tugas utama mentransformasikan, mengembangkan dan menyebarluaskan ilmu pengetahuan, teknologi dan seni melalui pendidikan, penelitian dan pengabdian kepada masyarakat. Didalam melaksanakan tugas, dosen dituntut adanya kompetensi yaitu seperangkat pengetahuan, keterampilan dan perilaku yang harus dihayati dan dikuasai oleh dosen dalam melaksanakan tugas keprofesionalanya”. Yayasan Maraqitta’limat sebagai salah satu Badan Penyelenggara Perguruan Tinggi Swasta yang mempunyai tiga perguruan tinggi yaitu Sekolah Tinggi Ilmu Kesehatan (STIKes), Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) dan Sekolah Tinggi Ekonomi Islam (STEI) Hamzar memiliki peran dan tanggungjawab dalam meningkatkan kualitas sumberdaya manusia baik tenaga pendidik (dosen) maupun tenaga kependidikan yang ada. Upaya peningkatan mutu pendidikan tinggi dilingkung...
Journal of Information Systems Engineering and Business Intelligence
Many academicians and practitioners have been acknowledging that information technology (IT) adop... more Many academicians and practitioners have been acknowledging that information technology (IT) adoption could improve company performance. However, previous research indicates contradictory evidence. These inconsistencies can be attributed to variations among the studies in choosing proxy for IT adoption and due to contingent on other factors. This research aims at analyzing the influence of a contingent factor that is corporate governance (CG) concerning the effectiveness of IT adoption in influencing company performance measured by change in return on assets. Two proxies are used for IT adoption: company expenses on IT and the level of the organization managing IT. Data is collected and analyzed from annual reports of all banks listed in Indonesia Stock Exchange from 2011 to 2013. Multiple linear regression models are employed. This research shows that corporate governance practice could improve the effectiveness of IT adoption in improving company performance. This research impl...
SOSIO EDUKASI Jurnal Studi Masyarakat dan Pendidikan, Jun 11, 2023
This study aimed at 1) analyzing partially the influence of emotional intelligence, work environm... more This study aimed at 1) analyzing partially the influence of emotional intelligence, work environment, and work discipline on the work productivity of Educators in State Elementary Schools in West Sakra District. 2) analyzing whether the variables of emotional intelligence, work environment, and work discipline simultaneously influence on the work productivity of Educators in State Elementary Schools in West Sakra District. 3) analyzing the variables of emotional intelligence, work environment, and work discipline, which variables had the most dominant influence on the work productivity of Educators in State Elementary Schools in West Sakra District. This study was a causal associative research. This study was also a population study where the number of respondents who returned the questionnaire was 105 respondents. Quantitative analysis technique was used in this study with the assistance of SPSS 20. This study showed that 1) Emotional Intelligence had a positive influence on the productivity of the performance of educators in State Elementary Schools in West Sakra District. 2) The work environment had a positive influence on the productivity of the performance of educators at State Elementary Schools in West Sakra District. 3) Work Discipline had a positive influence on the productivity of the performance of educators at State Elementary Schools in West Sakra District. This work is licensed under a Creative Commons Attribution 4.0 International License. PENDAHULUAN Produktivitas kerja merupakan sikap mental yang selalu mencari perbaikan terhadap apa yang telah ada (Tohardi, 2017). Mursi (dalam Kanali, 2017) menjelaskan bahwa produktivitas kerja adalah bentuk peningkatan kemampuan karyawan untuk menghasilkan laba perusahaan, yang dapat diwujudkan melalui pengoptimalan kinerja yang tercermin pada besarnya produksi, kualitas produk,
SOSIO EDUKASI Jurnal Studi Masyarakat dan Pendidikan, Jun 11, 2023
The aim of this research is to explore and describe leadership strategies in improving the perfor... more The aim of this research is to explore and describe leadership strategies in improving the performance of BUMD PD Selaparang Agro employees, East Lombok Regency. In this research, researchers used descriptive qualitative research where the presentation of the data was done by describing the data in the form of words and language. Data collection techniques use observation, interviews and documentation. The data analysis method uses stages starting from data reduction, data presentation and verification. Research results Leadership strategies in improving employee performance in PD. Selaparang Agro does several things, namely: 1) Building good communication with employees by briefing every morning and open communication. 2) Provide motivation to employees. 3) Provide comparative study opportunities in order to increase employee experience, skills and abilities at work. 4) Apply discipline. 5) Give rewards or awards to employees who achieve achievements.
SOSIO EDUKASI Jurnal Studi Masyarakat dan Pendidikan, Jan 13, 2024
The aim of the research is to analyze and explain the influence of charismatic leadership style a... more The aim of the research is to analyze and explain the influence of charismatic leadership style and organizational culture on organizational commitment of the Nahdlatul Wathan congregation in the district. East Lombok. The population in this research is all people in East Lombok who claim or declare themselves to be citizens or congregations of Nahdatul Wathan (NW). with purposive and random sampling techniques, the number of samples in this study was 211 respondents. This type of research is causal associative research which aims to analyze the relationship between one variable and other variables. The research results show: 1). Charismatic Leadership Style has a variably positive influence on Organizational Commitment, 2). And Organizational Culture has a variably positive influence on Organizational Commitment and is significant, 3.) Charismatic Leadership Style and Organizational Culture are simultaneously positive on Organizational Commitment, 4). Organizational Culture has more influence on Organizational Commitment compared to Charismatic Leadership.
SOSIO EDUKASI Jurnal Studi Masyarakat dan Pendidikan, Dec 31, 2023
The aim of this research is to examine and analyze the influence of competence, compensation and ... more The aim of this research is to examine and analyze the influence of competence, compensation and organizational commitment on the performance of village officials in Keruak District, East Lombok Regency. The data analysis technique uses multiple linear regression. The results of the analysis show that simultaneously it has a significant influence on the performance of village officials. Partially, the variables of competence and organizational commitment each have a significant positive influence on the performance of village officials. Meanwhile, the compensation variable has no influence on the performance of village officials in Keruak District, East Lombok Regency. The coefficient of determination value on the adjusted R square was obtained at 30.1%. This means that 30.1% of the performance of village officials in Keruak District, East Lombok Regency is influenced by the variables of competency, compensation and organizational commitment. This work is licensed under a Creative Commons Attribution 4.0 International License. PENDAHULUAN Kinerja pegawai secara umum masih menjadi pembahasan penting dalam suatu organisasi. Salah satu tolak ukur keberhasilan suatu organisasi adalah kinerja pegawai yang ada. Terdapat beberapa faktor yang mempengaruhi kinerja pegawai, diantaranya dikemukakan oleh Sedarmayanti (dalam Pusparani, 2021) yaitu: Sikap dan mental (motivasi kerja, disiplin kerja, dan etika kerja), Pendidikan, Keterampilan, Manajemen kepemimpinan, Tingkat penghasilan, Gaji dan kesehatan, Jaminan sosial, Iklim kerja, Sarana dan prasarana, Teknologi, dan Kesempatan berprestasi. Pendapat lain dikemukakan oleh Kasmir (2016), bahwa terdapat beberapa faktor yang mempengaruhi kinerja karyawan, yaitu: kemampuan dan keahlian, pengetahuan, rancangan kerja, kepribadian, motivasi kerja, kepemimpinan, gaya kepemimpinan, budaya organisasi, kepuasan kerja, lingkungan kerja, loyalitas, komitmen, dan disiplin kerja.
This research aims to analyse and prove the effect of work motivation on performance, work motiva... more This research aims to analyse and prove the effect of work motivation on performance, work motivation on organisational commitment, workload on employee performance, workload on organisational commitment, organisational commitment on employee performance, work motivation on employee performance through organisational commitment and workload on performance employees through organisational commitment. The type of research used is explanatory research. Data collection used a questionnaire method, while the statistical analysis method used was PLS-SEM. The results of the research are that work motivation affects employee performance; work motivation does not affect organisational commitment; the workload does not affect employee performance; the workload affects organisational commitment, organisational commitment affects employee performance; organisational commitment has no effect in mediating work motivation on employee performance, organisational commitment influences mediating the influence of workload on employee performance.
Enrichment: Journal of Multidisciplinary Research and Development
This study aims to determine and analyze the influence of: 1) ewuh pakewuh culture on professiona... more This study aims to determine and analyze the influence of: 1) ewuh pakewuh culture on professional ethics, 2) professional commitment to professional ethics, 3) professional ethics on tax avoidance, 4) ewuh pakewuh culture on tax avoidance dinediation professional ethics, 5) professional commitment to tax avoidance mediated by professional ethics. Using an explanatory research approach,this research was carried out at the Tax Consultant Office in Malang in June-August 2022. The population is 100 employees of the Consultant. The sample was determined by convenience sampling obtained as many as 81 people. Primary data is obtained by sending questionnaires to respondents through goole form. Once the data is collected, it is analyzed by path analysis. To test the hypothesis used t-test and to determine ethics as a mediator used Sobel test. The results of the study proved that: 1) ewuh pakewuh culture has a significant positive effect on professional ethics, 2) professional commitmen...
Enrichment: Journal of Multidisciplinary Research and Development
Audit quality is the ability to obtain good quality or not the examination that has been carried ... more Audit quality is the ability to obtain good quality or not the examination that has been carried out through the auditor. The study was conducted because there are cases of audit failure related to audit quality which are suspected to be due to audit fees, audit tenure, task complexity and auditor experience due to inconsistency of the influence of previous analysis. The research was conducted to find out the empirical evidence of the auditor's experience as moderating variables of audit fees, audit tenure and task complexity regarding audit quality. The method of analysis is a quantitative approach, applying a survey process through a questionnaire (question list). The population in the analysis, namely auditors as respondents at 70 East Java Regional Public Accounting Firms, has been recorded in the IAPI 2021 Directory. In evaluating the suitability of the method in the analysis, validity, reliability and descriptive statistics are carried out. Statistical research technique u...
This study aims to analyze the effect of Good School Governance on school performance, analyze th... more This study aims to analyze the effect of Good School Governance on school performance, analyze the effect of leadership commitment on school performance and the moderating role of leadership commitment on the effect of good school governance on school performance. The research approach uses quantitative methods, the research sample of the principals of Kindergarten institutions in Turen District, Malang Regency as many as 46 respondents. The analytical method used is Moderated Regression Analysis (MRA). The research findings indicate that Good School Governance has a significant influence on school performance, leadership commitment has a significant influence on school performance, the interaction of leadership commitment and Good School Governance has a significant influence on school performance. In terms of managerial implications, the practice of Good School Governance is positively related to school performance and leadership commitment as a moderating variable in an effort to...
Zenodo (CERN European Organization for Nuclear Research), May 21, 2022
This study aims to analyze the effect of Good Corporate Governance (GCG) and Corporate Social Res... more This study aims to analyze the effect of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) disclosure on firm value with profitability as a moderating variable. This type of research is associative research with quantitative research methods that are systematic, planned, and structured using numbers as the research approach. The population in this study were 45 LQ45 companies, which were listed on the Indonesia Stock Exchange. While the research sample was selected using purposive sampling method with certain criteria. Based on the established criteria, 27 companies were obtained with a three-year research period. The data analysis method used in this study is descriptive statistical analysis, multiple linear regression analysis, and Moderated Regression Analysis interaction test using IBM Statistical Package for Social Science version 22 software. The results of the analysis state that Good Corporate Governance (GCG) has no effect on the value of company, Corporate Social Responsibility (CSR) has an effect on firm value, profitability is able to moderate the relationship between Good Corporate Governance on firm value and profitability is not able to moderate the relationship between Corporate Social Responsibility and firm value.
International Journal Of Humanities Education and Social Sciences (IJHESS)
The application of green accounting in public hospitals (RSUs) in Malang Raya must be based on fi... more The application of green accounting in public hospitals (RSUs) in Malang Raya must be based on financial, social and environmental activities, as a form of economic, social and environmental responsibility. This of course requires management's understanding of green accounting, and hospital management work experience, as well as considering the organizational size of the hospitals. The purpose of this study was to analyze and determine the effect of management's understanding of green accounting, organizational size and work experience either partially or simultaneously on the application of green accounting in public hospitals in Malang Raya, as well as the percentage level of the influence of research variables on the application of green accounting at public hospitals in Malang. This survey research uses a multivariate correlation approach, namely causal correlation using linear regression test. The variables used are management's understanding of green accounting, or...
This study aims to analyze which sectors are affected by the announcement of the first Covid-19 p... more This study aims to analyze which sectors are affected by the announcement of the first Covid-19 patient and the announcement of the new normal in terms of abnormal returns, trading volume activity, market capitalization, and net foreign sell. The samples used were stocks included in the Kompas 100 index. Data were analyzed using an event study non-parametric statistical approach to Corrado rank test, Wilcoxon Sign Rank test, and statistically parametric paired sample t-test using Microsoft Excel and SPSS version 26 applications. The results of the study show that the announcement of the first Covid-19 patient did not have a significant impact on the average abnormal stock return in all business sectors. However, on the fifth day after the event, there was a significant negative abnormal return in all sectors other than the technology sector. The cyclical consumer sector and the non-cyclical consumer sector were the most affected with a negative average abnormal return. The non-cycli...
This research aims to determine and analyze the effect of profitability and institutional ownersh... more This research aims to determine and analyze the effect of profitability and institutional ownership on firm value with capital structure as a moderating variable in Property and Real Estate Companies on the IDX for the 2015-2018 period. This research is a quantitative research. The data source used is the data source. secondary. data is obtained indirectly and through intermediary media. The type of data used in this research is external data in the form of time series data. The data in this study are in the form of annual reports obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The population in this study were 48 companies. The sampling technique was done by using purposive sampling technique, the number of companies used as a sample was 25 companies and the data obtained were 100 data. Data analysis was performed through the SPSS program. The data analysis methods used were: descriptive statistical test, classical assumption test, multiple...
Penelitian ini bertujuan untuk mengkaji dan membandingkan model penilaian prestasi kerja berbasis... more Penelitian ini bertujuan untuk mengkaji dan membandingkan model penilaian prestasi kerja berbasis akuntansi dengan menggunakan sistem balance scorecard. Data dikumpulkan melalui obeservasi, wawancara dan dokumentasi. Selanjutnya dianalisis menggunakan sistem balance scorecard. Temuan penelitian berdasarkan penerapan balance scorecard pada empat perspektif adalah baik. Perspektif keuangan dengan menunjukkan efisiensi dalam pengelolaan keuangan. Perspektif Pelanggan memberikan dampak positif dengan adanya kepuasan yang diterima selama menginap. Perspektif bisnis internal kinerja karyawan yang semakin baik dengan berpedoman terhadap standart operational procedure dalam proses bekerja dilapangan. Perspektif Pembelajaran dan Pertumbuhan yang merupakan pemacu dalam loyalitas karyawan terhadap perusahaan.
The purpose of this study was to determine the effect of managerial ownership, institutional owne... more The purpose of this study was to determine the effect of managerial ownership, institutional ownership and independent directors to corporate value. The population in this study amounted to 383 companies. Sampling in this study using purposive sampling and obtained 66 samples. This study tested using regression analysis techniques. The results of this study indicate that (1) Managerial ownership negative effect on the value of the company. (2) Institutional ownership has no effect on the value of the company.
Vocational Education is a level of education that develops students' abilities to carry out c... more Vocational Education is a level of education that develops students' abilities to carry out certain types of work. Vocational High Schools have many expertise programs that adapt to the needs of the existing world of work. Good School Governance (GSG) is very much needed in improving school performance, especially vocational high schools in order to be able to improve school quality. The research objectives were to analyze the effect of GSG on school reputation, to analyze the effect of GSG on school performance, to analyze the effect of school reputation on school performance. This research is a quantitative study that describes the impact of the implementation of GSG mediated by the reputation of the school on the performance of private vocational high schools in Malang. The data used are primary data from 43 private vocational high schools in Malang. The sampling technique used non-probability sampling techniques, namely saturated sampling, with the principal respondents of p...
This study aims to examine and analyze the effect of remuneration and financial efficacy on finan... more This study aims to examine and analyze the effect of remuneration and financial efficacy on financial well-being. The study used a quantitative approach and data was obtained by distributing questionnaires. Research respondents are administrative employees of state universities in Malang City. The questionnaires that were returned and declared eligible to be used as research data were 146 respondents, and then analyzed using SEM-PLS. The results showed that remuneration and financial efficacy had a positive effect on financial well-being. Financial efficacy has also succeeded in mediating the relationship between remuneration and financial well-being, although the value is relatively small. Remuneration as a form of compensation has been shown to increase financial well-being and financial efficacy contributes to strengthening this relationship. Keywords: Remuneration; Financial Efficacy; Financial Well-Being.
Tujuan penelitian adalah menganalisis perbedaan praktik corporate governance perusahaan keluarga ... more Tujuan penelitian adalah menganalisis perbedaan praktik corporate governance perusahaan keluarga dengan perusahaan nonkeluarga serta menganalisis pengaruh kepemilikan keluarga terhadap praktik corporate governance. Penelitian ini menggunakan embedded explanatory design yang menggabungkan Mail survey dengan indepth interview. Uji beda rata-rata sampel independen dan stepwise regres sion digunakan untuk menganalisis data survei. Hasil analisis statistik menunjukkan terdapat perbedaan praktik corporate governance pada perusahaan keluarga dengan nonkeluarga. Sejumlah proksi Kepemilikan keluarga serta regulasi dan supervisi berpengaruh terhadap variasi praktik corporate governance. Hasil indepth interview memperkuat pentingnya keterlibatan keluarga dalam proses governance.
Dosen sebagaimana yang dijelaskan dalam Undang Undang Guru dan Dosen tahun 2014 pasal 1 ayat 10 b... more Dosen sebagaimana yang dijelaskan dalam Undang Undang Guru dan Dosen tahun 2014 pasal 1 ayat 10 bahwa “Dosen adalah pendidik profesional dan ilmuan dengan tugas utama mentransformasikan, mengembangkan dan menyebarluaskan ilmu pengetahuan, teknologi dan seni melalui pendidikan, penelitian dan pengabdian kepada masyarakat. Didalam melaksanakan tugas, dosen dituntut adanya kompetensi yaitu seperangkat pengetahuan, keterampilan dan perilaku yang harus dihayati dan dikuasai oleh dosen dalam melaksanakan tugas keprofesionalanya”. Yayasan Maraqitta’limat sebagai salah satu Badan Penyelenggara Perguruan Tinggi Swasta yang mempunyai tiga perguruan tinggi yaitu Sekolah Tinggi Ilmu Kesehatan (STIKes), Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) dan Sekolah Tinggi Ekonomi Islam (STEI) Hamzar memiliki peran dan tanggungjawab dalam meningkatkan kualitas sumberdaya manusia baik tenaga pendidik (dosen) maupun tenaga kependidikan yang ada. Upaya peningkatan mutu pendidikan tinggi dilingkung...
Journal of Information Systems Engineering and Business Intelligence
Many academicians and practitioners have been acknowledging that information technology (IT) adop... more Many academicians and practitioners have been acknowledging that information technology (IT) adoption could improve company performance. However, previous research indicates contradictory evidence. These inconsistencies can be attributed to variations among the studies in choosing proxy for IT adoption and due to contingent on other factors. This research aims at analyzing the influence of a contingent factor that is corporate governance (CG) concerning the effectiveness of IT adoption in influencing company performance measured by change in return on assets. Two proxies are used for IT adoption: company expenses on IT and the level of the organization managing IT. Data is collected and analyzed from annual reports of all banks listed in Indonesia Stock Exchange from 2011 to 2013. Multiple linear regression models are employed. This research shows that corporate governance practice could improve the effectiveness of IT adoption in improving company performance. This research impl...
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