Abstract. This research aims to examine the influence of ewuh-pakewuh culture, attitude, perceived behavioral control, personal responsibility for reporting, and personal cost of reporting on the whistleblowing intentions among civil servants in the Directorate General of Taxation and perceived organizational support as moderation variable. This research uses primary data collected through the questionnaire. The data analysis is Structural Equation Model (SEM) with SmartPLS 2.0 software. This study employs a whole population as sample resulting 117 employees of Directorate General of Taxation. This research is divided into two scenarios: less serious corruption case and serious corruption case. The results of this research indicate mixed results. It seems that level of violation might affect the result.
Objective - Most scholars agree that Islamic accounting should incorporate Al-Quran and Hadith, but they have different perspectives relating to how far accounting to be Islamized. Therefore, this study aims to map the Islamization of accounting based on different approaches and describe the gaps and opportunities of developing Islamic accounting theory. Methods - This study uses meta-aggregation consisting of scoping the focus, selecting previous studies, identifying the data, synthesizing the findings, and producing a synthesized discovery. Results - Findings discovered three main syntheses. First, constructive approach proposes a pure Islamic accounting. Second, contrary to constructive, pragmatic approach adjusts contemporary accounting with sharia. Third, hybrid approach mediates between constructive and pragmatic, which considers Islamic values and social benefits. Conclusion - Each approach has its opportunities to be developed so that they can go through together to complement each other. This study limits only mapping by literature review. The results implicate to provide ideas to develop Islamic accounting through three approaches identified. Keywords: Islamization, Islamic accounting, constructive approach, pragmatic approach, hybrid approach.
PKM peningkatan kapasitas pengelolaan sampah kepada pengelola wisata Pantai Tamban Desa Tambakrejo, Kab. Malang. merupakan pelatihan untuk menunjang pengelolaan sampah di Kawasan wisata. Peserta dari pelatihan ini adalah pengelola ekowsisata Pantai Tamban Desa Tambakrejo. Metode yang dilakukan dengan empat tahap yakni: 1) need-assessment dan komunikasi atas kesedian mitra dalam mengikuti pelatihan ini, (2) pelaksanaan materi pengabdian masyarakat dengan metode ceramah, (3) melaksanakan praktik mengolah sampah rumah tangga menjadi pupuk organik dengan alat komposter, dan (4) evaluasi dengan angket yang telah di berikan setelah kegiatan berlangsung. Hasil yang di dapat dalam pelatihan ini adalah sebagai berikut: Sebagian besar masyarakat di desa Tambakrejo belum pernah mengolah sampah organic. Peserta yang mengikuti kegiatan abdimas sudah Familiar dengan pupuk organik, namun hanya Sebagian kecil yang pernah membuat pupuk organik dengan kotoran kambing, bukan dengan memanfaatkan limbah sampah rumah tangga. Setelah diberikan pelatihan, peserta kegiatan dapat memahami jika membuat pupuk kompos organik itu mudah dan tidak memberatkan untuk memanfaatkan sampah rumah tangga di sekitar mereka. Karena alat yang digunakan serta bahan emulator maupun bahan organik mudah digunakan serta dapat diakses dengan mudah. Selain itu, semua peserta setuju jika pelatihan ini memberikan kebermanfaatan bagi masyarakat.
This study aims to determine the effect of financial knowledge, financial planning and self-control on MSME's financial management behavior. The sampling technique in this study uses convenience sampling method. Data collected using questionnaire. This research used a quantitative approach and the analytical method used multiple linear regression. The results of this study are financial knowledge and financial planning have a positive effect on MSME's financial management behavior. Self control has no significant effect on the financial management behavior of SMEs. Based on the results of the study, the average respondent has good financial knowledge and has carried out financial planning well so there is good financial management behavior. Keywords: Financial Knowledge; Financial Planning; Self Control; MSME`s Financial Management.
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