The purpose of this study to determine the effect of organizational culture, organizational commitment and retaliation toward intention whistleblowing. This research uses purposive sampling technique, which is determine samples with particular criteria. The sample in this study is civil servants in KPP Pratama Purwokerto. Samples obtained as many as 78 respondents. Data collection techniques used survey techniques by distributing questionnaires as the research instruments. Data analysis techniques in this study used multiple linear regression analysis assisted by SPSS software. The results showed that organizational culture and organizational commitment have positive influence to intention whistleblowing. Retaliation have negative influence to intention whistleblowing. The results of this study are expected contribute in effort to enhance intention whistleblowing for civil servants in KPP Pratama Purwokerto by knowing the factors that can affect tendency of civil servants to report fraud.
<p><em>Indonesia has 25% of the world's flowering plant species. One of the largest flowering plants in Indonesia is the Orchidaceae family. There are 4,000 – 5,000 species of orchids scattered in various provinces, one of which is in North Sumatra. There is still little information about the Family Orchidaceae found in the Bukit Lawang Forest, the purpose of this research is to determine the types of orchids found in the Bukit Lawang Forest, Timbang Jaya Village, Bahorok District. This research was conducted from December 2020 to January 2021. The research method is exploratory by making an inventory of the types of orchids found along the exploration path. The results found 9 species of orchids (7 genera) consisting of 7 epiphytes and 2 terrestrial, namely Bulbophyllum </em>sp.<em>, Bromheadia </em>sp.<em>, Plocoglottis </em>sp.<em>, Epidendrum </em>sp.<em>, Pinalia </em>sp.<em>, Dendrobium </em>sp.<em> and Dendrobium lobolatum.</em></p>
Penelitian ini berjudul Analisis Persepsi Mahasiswa Akuntansi terhadap Implementasi International Standards on Auditing (ISA) di Perguruan Tinggi Negeri dan Swasta Purwokerto. Penelitian ini bertujuan untuk menguji secara empiris tentang persepsi mahasiswa akuntansi perguruan tinggi negeri dan perguruan tinggi swasta di Purwokerto mengenai implementasi International Standards on Auditing (ISA). Penelitian ini dilakukan dengan menggunakan kuesioner yang dibagikan kepada mahasiswa akuntansi Perguruan Tinggi Negeri dan Perguruan Tinggi Swasta Purwokerto. Metode analisis yang digunakan dalam penelitian ini adalah one sample t-test dan independent sample t-test.Hasil penelitian menunjukkan mahasiswa akuntansi perguruan tinggi negeri dan perguruan tinggi swasta di Purwokerto memiliki persepsi yang sama mengenai implementasi International Standards on Auditing (ISA). Mahasiswa akuntansi perguruan tinggi negeri dan perguruan tinggi swasta di Purwokerto mempersepsikan bahwa International Standards on Auditing (ISA) telah diterapkan secara efektif.
The quality of financial statements must meet the qualitative characteristics as required by Financial Accounting Standards. However, the quality of financial reports that have not matched the expectations is still prevalent in Indonesia, both in public and private sector, including in Bank Perkreditan Rakyat or BPR (Rural Bank). One of the financial statements manipulations that distorts the quality of BPR financial statements is earnings management. This study aims to determine the effect of size aspect and non-performing loans (NPL) on earnings management. Size is measured by total assets, NPL is calculated by dividing non-performing loans (substandard, doubtful, and loss) on total credit, while earnings management by using Kothari's discretionary accrual model (2005). Data were obtained from BPR’s financial statements in the ex Banyumas Residency during the period of 2015-2018 in the form of quarterly financial statements. There were 182 observations being analyzed by using multiple linear regression with SPSS tool. The results of this study show that: 1) Size aspect doesn’t affect earnings management, 2). Non-performing loans ratio affects earnings management.
eran sektor agroindustri dalam perekonomian nasional difokuskan pada nilai pengganda output, nilai tambah, tenaga kerja dan keterkaitan antar sektor serta perannya dalam meningkatkan pendapatan rumah tangga. Apabila upah tenaga kerja diasumsikan merupakan suatu konstanta yang bersifat konstan dalam satu titik waktu, maka nilai tambah tenaga kerja dapat dijadikan sebagai stimulus penyerapan tenaga kerja nasional, sementara peran sektor agroindustri dalammeningkatkan pendapatan sektor lain dapat ditingkatkan melalui pengganda keterkaitan sektor, khususnya keterkaitan ke belakang. Kegiatan pengolahan kripik pisang pada kedua perusahaan menguntungkan. Hal ini dapat diketahui dari hasil penelitian bahwa keuntungan yang diterima agroindustri kripik pisang Perusahaan Terpadu sebesar Rp 339.675 untuk satu kali proses produksidengan total biaya Rp 1.625.325 dan penerimaan sebesar Rp 1.875.000. Sedangkan untuk Perusahaan Hidayatun keuntungan yang diperoleh untuk satu kali proses produksi adalah Rp 142.389. Kegiatan usaha pengolahan kripik pisang mempunyai nilai R/C 1,15 dan nilai BEP akan tercapai jika Perusahaan Terpadu memproduksi bahan baku 50 kg dengan pendapatan sebesar atau nilai BEP (Rp) sebesar Rp 751.083. Sedangkan untuk Perusahaan Hidayatun juga memiliki nilai R/C 1,06 dan nilai BEP akan tercapai jika Perusahaan Hiayatun memproduksi bahan baku 120 Kg dengan nilai BEPergian (Rp) sebesar Rp 1.815.359. Hasil dari produksi kripik pisang yang dibuat oleh kedua perusahaan yaitu Terpadu dan Hidayatun sama-sama dipasarkan di dalam KabupatenMerangin sampai ke luar Kabupaten Merangin seperti bahkan dapat dipasarkan luar provinsi Jambi seperti Sumatera Barat.Kata Kunci : Pendapatan, Agroindustri
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