scholarly journals WHISTLEBLOWING DAN FAKTOR-FAKTOR YANG MEMPENGARUHI NIAT MELAKSANAKANNYA OLEH APARATUR SIPIL NEGARA

2017 ◽  
Vol 21 (3) ◽  
pp. 336
Author(s):  
Rohmaida Lestari ◽  
Rizal Yaya
Keyword(s):  
Ethical Climate ◽  
Sampling Method ◽  
Civil Servants ◽  
The Other ◽  
Regional Office ◽  
Personal Cost ◽  
Internal Locus Of Control ◽  
The Subject ◽  
Convenience Sampling ◽  
Ministry Of Finance

This research aims at examining determinants of whistleblowing intentions by civil servants. The subject of this research is civil servants who work at the Ministry of Finance in Yogyakarta Regional Office whom 79 were selected based on convenience sampling method. Data were collected through questionnaire survey during October-November 2016. Based on multiple regression analysis, the result shows that personal cost and fraud seriousness are significant in influencing whistleblowing intentions by the civil servants. On the other hand ethical climate-egoism, ethical climate-benevolence, ethical climate-principle, internal locus of control and organizational commitment are not significant.

scholarly journals Determinan Niat untuk Melakukan Whistleblowing pada Pemerintah Daerah

2020 ◽  
Vol 3 (3) ◽  
pp. 293
Author(s):  
Yesi Mutia Basri ◽  
Merri Agustin ◽  
Edfan Darlis
Keyword(s):  
Regression Analysis ◽  
Organizational Commitment ◽  
Sampling Method ◽  
Civil Servants ◽  
Professional Commitment ◽  
Government Employees ◽  
Purposive Sampling ◽  
Personal Cost

This study aims to determine the factors that influence the intentions of government employees to do withlowing. This research examines Effect of personal cost of reporting, level of seriousness of fraud, organizational commitment and professional commitment on the intention to do whistleblowing. The population in this study were all staff / employees at OPD Kuantan Singingi. The sampling method used in this study was the purposive sampling and using the sample of 72  civil servants from 24 different OPD. The results of  regression analysis  show that personal cost affects the intention to do whistleblowing. 2) the level of seriousness of fraud affects the intention to do whistleblowing. 3)  organizational commitment affects the intention to do whistleblowing. 4)  professional commitment affects the intention to do whistleblowing. This research has a contribution in reducing fraud in government

scholarly journals NIAT APARATUR SIPIL NEGARA (ASN) UNTUK MELAKUKAN WHISTLE-BLOWING: PENGARUH KOMITMEN ORGANISASI, PERSONAL COST, DAN REWARD

2020 ◽  
Vol 15 (2) ◽  
pp. 91
Author(s):  
Agustina Putri Pertiwi Widyanto ◽  
Firma Sulistiyowati
Keyword(s):  
Organizational Commitment ◽  
Quantitative Data ◽  
Sampling Method ◽  
Partial Least Square ◽  
Civil Servants ◽  
Least Square ◽  
Survey Method ◽  
Whistle Blowing ◽  
Purposive Sampling ◽  
Personal Cost

<p><em>This study investigates the influence of organizational commitment and personal cost on civil servant’s intention to do whistle-blowing with reward as moderating variable. To collect the data, this study uses survey method. The 64 civil servants at BPK Lampung Office become respondents of this study who are chosen through purposive sampling method. The Partial Least Square is used to analyze the quantitative data. The findings of the study indicate that organizational commitment gives influence on civil servants to do whistle-blowing. Personal cost does not impact on civil servants to do whistle-blowing. Reward cannot enforce or lessen the influence of organizational commitment and personal cost on civil servants to do whistle-blowing.</em><em></em></p>

scholarly journals Analisis Pengaruh Standar Audit Syariah terhadap Kualitas Penyajian Laporan Keuangan Pada Baitul Mal wa Tamwil di Kabupaten Wonogiri

2019 ◽  
Vol 4 (2) ◽  
pp. 133
Author(s):  
Risky Yuniar Rahmadieni ◽  
Ibnu Qizam
Keyword(s):  
Corporate Governance ◽  
Sampling Method ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Statement ◽  
Regional Office ◽  
Convenience Sampling ◽  
Research Objects ◽  
Work Ethos

The purpose of this study was to determine the extent to which the Statement of Islamic Accounting Standards, Sharia Audit, Sharia Supervision, Islamic Corporate Governance, and Islamic Work Ethos affect the Quality of Sharia Financial Statement Presentation in the Baitul Wat Mal of Wonogiri Regency Regional Office. This study uses a quantitative approach. Samples were taken by convenience sampling method. The research objects encompass five BMT’s located approximately 10 km away from the Wonogiri Regent's Office which consists of three sub-districts, namely Selogiri, Wonogiri, and Ngadirojo. 35 questioners are processed and analyzed using SPSS Version 23. Based on the results of this study, there are many effects of statement of Islamic accounting standards and Islamic work ethos on the quality presentation of Islamic financial statements.

scholarly journals Analysis of Behavioral Factors that Cause Student Academic Fraud

2019 ◽  
pp. 830-837
Author(s):  
Noer Sasongko ◽  
Mahruf Noor Hasyim ◽  
Dahlia Fernandez
Keyword(s):  
Undergraduate Students ◽  
Sampling Method ◽  
Accounting Information ◽  
Sampling Technique ◽  
Behavioral Factors ◽  
Study Program ◽  
Accounting Information Systems ◽  
Academic Fraud ◽  
The Subject ◽  
Convenience Sampling

This study aims to examine a number of behavioral factors from students committing academic fraud in university. The subject of this research is the factors that motivate students to commit academic fraud. The Fraud Pentagon Theory and Gone Theory are used. Behavioral factors include arrogance, pressure, opportunity, rationalization, competence, greed, need, and exposure. The population in this study was the undergraduate students in the Accounting Study Program in the Faculty of Economics and Business at Surakarta Muhammadiyah University who had taken courses in Accounting Information Systems and Auditing. This study uses the convenience sampling method as the sampling technique. There were 110 respondents involved. In this study, the hypothesis is subjected to the multiple linear regression analysis.The results of this study show that the factors related to student academic fraud are mainly arrogance and opportunity. Other behavioral factors namely pressure, rationalization, competence, greed, need, and exposure have no effect on student academic fraud.

The Impact of Brand Image and Brand Conscious on Perceived Price and Purchase Intention

2021 ◽  
Vol 9 (2) ◽  
pp. 389-405
Author(s):  
Sinan Çavuşoğlu ◽  
Bülent Demirağ ◽  
Yakup Durmaz ◽  
Gül Çıkmaz
Keyword(s):  
Purchase Intention ◽  
Sampling Method ◽  
Positive Relationship ◽  
Brand Image ◽  
The Other ◽  
Validity And Reliability ◽  
Perceived Price ◽  
Convenience Sampling ◽  
The Impact

In this research, the effect of brand image and brand conscious on perceived price and purchase intention are examined. The role of perceived price on purchase intention is also investigated. The sample of the research is the customers using a mobile phone in Turkey. In this study, the convenience sampling method was used which is the non-probability sampling method. According to the convenience sampling method, 450 customers were reached and 409 questionnaires were found suitable for data analysis. The collected data was analyzed with SPSS and AMOS programs and the validity and reliability of the scales were tested. According to the results of the research, there was a positive relationship between brand image and perceived price and purchase intention. On the other hand, brand-conscious did not affect the perceived price and purchase intention. It was also found that there was a positive relationship between perceived price and purchase intention.

scholarly journals Does Ethical Climate, Rewards, and Protections Matter for Individual Intention to Blow The Whistle?

2021 ◽  
Vol 9 (2) ◽  
pp. 48-61
Author(s):  
Nova Trinita Sihombing ◽  
Fitri Ahmad Kurniawan
Keyword(s):  
Analytical Method ◽  
Ethical Climate ◽  
Sampling Method ◽  
Public Procurement ◽  
Legal Protection ◽  
Partial Least Square ◽  
Civil Servants ◽  
Least Square ◽  
Quantitative Approach ◽  
Questionnaire Data

This paper aims to examine factors that can predict an individual intention to take whistleblowing action. This study examines the effect of ethical climate-egoism, ethical climate-benevolence, ethical climate-principle, rewards, and legal protection of whistleblower on the intention of Batam public procurement agency employees to do whistleblowing. This study used a quantitative approach with questionnaire data collected technique using census sampling as a sampling method. Partial Least Square (PLS) via SmartPLS 3.0 program is used as the analytical method to running the data. This study analyzes all civil servants in The Batam Public Procurement Agency. The results show that ethical climate-principle and legal protection of whistleblower affect the intention to do whistleblowing significantly. While the ethical climate-egoism, ethical climate-benevolence, and giving rewards to whistleblower showed that the results did not affect the intention of Batam Public Procurement agency employees to do whistleblowing significantly.

scholarly journals Lokus Kendali Internal dan Kemampuan Interpersonal sebagai Prediktor Kesiapan Mengelola Bisnis

2020 ◽  
Vol 9 (2) ◽  
pp. 160-173
Author(s):  
Agung Minto Wahyu ◽  
Angga Yuni Mantara ◽  
Rakhmaditya Dewi Noorrizki
Keyword(s):  
Locus Of Control ◽  
Quantitative Methods ◽  
Sampling Method ◽  
Business Students ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Test Results ◽  
Internal Locus ◽  
Internal Locus Of Control ◽  
The Subject

Students' ability to operate their business will be determined by certain aspects. The aim of this study was to analyze the influence of internal locus of control (X1) and interpersonal ability (X2) on the readiness to manage business (Y). This research uses quantitative methods with linear regression analysis. Subjects were 141 business students. Sampling method that was used in this research was a purposive sampling technique using a Likert scale. Descriptive test results indicate that most students have internal locus of control, interpersonal skills, and readiness to manage businesses that are in the medium category. Partial test shows that X1 has a positive and significant effect on readiness to manage business Y. Variable X2 has a positive and significant effect on Y. Simultaneous results show that X1 and X2 have positive and significant effects on Y. In next research researchers are expected to be able to broaden the scope of the subject and explore further about the independent variables that have the ability to influence the readiness to manage the business. More detailed discussions and suggestions have been discussed in this study.

scholarly journals PENGARUH ETHICAL LEADERSHIP TERHADAP AFFECTIVE COMMITMENT YANG DIMEDIASI OLEH ETHICAL CLIMATE DENGAN GENDER SEBAGAI PEMBEDA PADA KARYAWAN KANTOR PUSAT BPJS KETENAGAKERJAAN

2020 ◽  
Vol 12 (2) ◽  
pp. 1-15
Author(s):  
Paramitha Oktavianti ◽  
Yohanes Arianto Budi Nugroho
Keyword(s):  
Social Security ◽  
Data Processing ◽  
Ethical Leadership ◽  
Ethical Climate ◽  
Affective Commitment ◽  
Sampling Method ◽  
Climate Variable ◽  
Head Office ◽  
Convenience Sampling ◽  
Social Security Agency

This research aims to look at the effect of Ethical Leadership on Affective Commitments mediated by Ethical Climate. This research was conducted at the Head Office of the Manpower Social Security Agency (BPJS). Some specific divisions within the BPJS Employment Headquarters. The questionnaire was collected by 100 respondents from a population of 483 employees using the Convenience Sampling method. Male respondents numbered 56 people and female respondents numbered 44 people from various divisions. Data processing was performed using SPSS version 22 software and Hayes PROCESS version 3 macro. The results of this study on male respondents indicate that the Ethical Climate variable can mediate the effect of Ethical Leadership on Affective Commitment. Whereas the female respondents Ethical Climate variable did not mediate the effect of Ethical Leadership on Affective Commitment.

Golgi Apparatus and Melanogenesis: Ultrastructural Study of a Human Cellular Blue Nevus (Melanocytoma)

1973 ◽  
Vol 31 ◽  
pp. 380-381
Author(s):  
S.R. Allegra
Keyword(s):  
Endoplasmic Reticulum ◽  
Golgi Apparatus ◽  
Ultrastructural Study ◽  
The Other ◽  
Blue Nevus ◽  
Normal Complement ◽  
Golgi Vesicles ◽  
Golgi System ◽  
The Subject ◽  
Cellular Blue Nevus

The respective roles of the ribo somes, endoplasmic reticulum, Golgi apparatus and perhaps nucleus in the synthesis and maturation of melanosomes is still the subject of some controversy. While the early melanosomes (premelanosomes) have been frequently demonstrated to originate as Golgi vesicles, it is undeniable that these structures can be formed in cells in which Golgi system is not found. This report was prompted by the findings in an essentially amelanotic human cellular blue nevus (melanocytoma) of two distinct lines of melanocytes one of which was devoid of any trace of Golgi apparatus while the other had normal complement of this organelle.

Consumption Emotions and Consumer Values among Turkish Consumers during the COVID-19 Pandemic

2020 ◽  
Vol 8 (2) ◽  
pp. 135-160
Author(s):  
Nevin Karabiyik Yerden
Keyword(s):  
Questionnaire Survey ◽  
Sampling Method ◽  
Significant Positive Effect ◽  
Consumption Emotions ◽  
The World ◽  
Consumer Values ◽  
Convenience Sampling ◽  
Business Structures ◽  
Consumer Lifestyles ◽  
Positive Effect

The COVID 19 pandemic created economic havoc around the world. Along with healthcare challenges, the pandemic has also been changing consumer lifestyles. It affects business structures and service delivery too. This article draws on an investigation of the effect of consumption emotions of Turkish consumers on consumer values during the COVID 19 Pandemic. A convenience sampling method was adopted in the study and a questionnaire survey was administered to collect 390 consumer cases. The results show that the consumption emotions of Turkish consumers during the COVID 19 Pandemichad a significant positive effect on consumer values. It was found that Turkish consumers were to feel anxiety, calmness and hope more often than not during the pandemic.

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