scholarly journals PENGARUH FAKTOR INDIVIDUAL, SITUASIONAL, DAN ORGANISASIONAL TERHADAP NIAT MELAKUKAN WHISTLE-BLOWING PADA AKUNTAN DI BATAM

2017 ◽  
Vol 5 (2) ◽  
pp. 252
Author(s):  
Rusda Irawati ◽  
Mega Mayasari ◽  
Adi Irawan

This study aims to examine the perceptions of employees of the Accounting Section in Batam related with the influence of individual, situational and organizational factors on the intention to doing internal and external whistle-blowing. The data collection technique used is Purposive sampling. The method used to obtain research data is through a survey with questionnaires. Questionnaires distributed to Student class employees Accounting Study Program and Management Accounting Program Managerial, Batam State Polytechnic working in Accounting Section. The collected questionnaires were analyzed using PLS-SEM. The results of this study indicate that the factors that affect the intentions of employees of Accounting Division to conduct internal whistle-blowing are attitudes toward whistle-blowing, perceptual behavior control and organizational commitment. While the factors that affect the intentions of employees of Accounting Section to conduct external whistle-blowing is the subjective norm.

2019 ◽  
Vol 2 (1) ◽  
pp. 48
Author(s):  
Mega Mayasari ◽  
Adi Irawan Setiyanto ◽  
Rusda Irawati

This study aims to examine the perceptions of employees of the Accounting Section in Batam related with the influence of individual factors on the intention of conducting internal and external whistle-blowing. Intention is someone's desire to behave. The results of this study are expected to add understanding related to the perception of accounting employees to intentions of internal whistle-blowing and external whistle-blowing. The research team also hopes that the results of this research can be an input for companies in Batam, to design whistle blowing systems and report unethical acts at work, so as to detect fraud and ultimately good corporate governance can be created. The method used to obtain research data is through questionnaires distributed to employees of the Student Accounting Study Program of State Polytechnic of Batam who work as an accountant. The collected questionnaires were analyzed using PLS-SEM. The results of this study indicate that there is influence of whistle-blowing attitude toward intention to perform internal whistle-blowing, there is influence of subjective norm to intention to conduct external whistle-blowing, there is influence of perception behavior behavior to intention to do internal whistle-blowing. On the other hand, there is no effect of attitudes on whistle-blowing on intentions to external whistle-blowing, no subjective subjective effect on intent to conduct internal whistle-blowing, no influence of perceptual behavior control on intent to external whistle-blowing.


2020 ◽  
Vol 4 (1) ◽  
pp. 63
Author(s):  
Ratna Arizka Primasari ◽  
Fidiana Fidiana

AbstractThis research aimed to examine empirically the effect of morale intensity, professional commitment, and fraud seriousness rate on the intention of whistleblowing of Regional Revenue Agency of East Java Province, city of Surabaya. Moreover, the data collection technique used purposive sampling. In line with, there were 112 employees as sample. However, only 103 employees who returmed the questionnaires, Furthermore, the data analysis technique used multiple linear regression with IBM SPSS 16. The research result concluded morale intensity, professional commitment, and fraud seriousness rate had positive effect on the intention of whistleblowing. This fact could be seen from the morale intensity which used as behavior control in having intention of whistleblowing. In addition, professional commitment or high dedication on its profession based on the ethics standard could be used in order to avoid the fraud. In other words, the higher the fraud seriousness rate, the more intensity of whistleblowing would occur. Keywords: Fraud seriousness rate; Moral intensity; Professional commitment, Whistleblowing.  Abstrak Kajian ini bertujuan untuk membuktikan secara empiris pengaruh intensitas moral, komitmen profesional, dan tingkat keseriusan kecurangan terhadap niat untuk whistleblowing. Kajian dilakukan pada Badan Pendapatan Daerah Jawa Timur Kota Surabaya. Teknik pengambilan sampel dengan metode purposive sampling menghasilkan 112 sampel, namun hanya 103 sampel kuesioner yang lengkap dan layak diujikan. Analisis data menggunakan analisis regresi linier berganda. Berdasarkan hasil pengolahan data dengan IBM SPSS versi 16 menunjukkan bahwa intensitas moral, komitmen profesional, dan tingkat keseriusan kecurangan berpengaruh positif terhadap niat untuk whistleblowing. Hal ini menunjukkan bahwa intensitas moral dapat menjadi kontrol perilaku dalam mengambil keputusan untuk whistleblowing. Selain itu, komitmen profesional atau rasa dedikasi yang tinggi terhadap profesinya seiring dengan standar etika dapat mengambil sikap untuk menghindari adanya kecurangan yang terjadi dan seriusnya tindakan kecurangan yang sangat berpotensi merugikan lembaga akan meningkatkan niat untuk melakukan whistleblowing. menunjukkan bahwa besar dan seriusnya tindakan kecurangan yang sangat berpotensi merugikan lembaga dan bahkan pada negara, maka tentunya hal ini yang semakin mendorong setiap karyawan untuk melakukan tindakan whistleblowing karena baginya, perusahaan akan terkena dampak berupa kerugian yang bersifat besar dan seriusKatakunci: Intensitas moral; Keseriusan kecurangan; Komitmen profesional; Whistleblowing.


2020 ◽  
Vol 2 (1) ◽  
pp. 1
Author(s):  
Bagas Kristian ◽  
Agatha Ferijani

This study aims to describe and analyze the effect of job satisfaction and organizational commitment on employee performance with OCB as the intervening variable. In this study the data collection technique was questionnaire in which the respondents were selected using purposive sampling technique. Based on descriptive analysis, the results conclude that the level of job satisfaction is high, organizational commitment is high, OCB is very high, and employee performance is also very high. Job satisfaction and organizational commitment respectively have positive and significant effect on OCB. OCB has a positive and significant effect on employee performance. Job satisfaction and organizational commitment also respectively have positive and significant effect on employee performance. Job satisfaction and organizational commitment have positive and significant effect on performance with OCB as the intervening variable.


2020 ◽  
Vol 15 (2) ◽  
pp. 353-368
Author(s):  
Tukinu Tukinu ◽  
Istiatin Istiatin ◽  
Supawi Pawenang

The objective of the research is to analyze the effect of professionalism, job satisfaction, and organizational commitment on job attitudes among members of Indonesian Advocate Congress (Kongres Advokat Indonesia/ KAI) in Solo Raya. The type of the research is survey research. The sample of the research uses non-probability census sampling. The data collection technique was done using questionnaire. The data analysis is done using multiple regression analysis. The research concluded that professionalism, job satisfaction, and organizational commitment affect the job attitudes among advocates both simultaneously and partially


2020 ◽  
Vol 11 (2) ◽  
Author(s):  
Kiki Maristia

The purpose of this research itself is to determine the market position PT Samsung Elektronik Indonesia in the BCG matrix (Boston Consulting Group) and formulating strategies to maintain market share. This type of research used in this research is to use descriptive methods. While this research data collection technique uses secondary data based on written documents in the form of sales results and market share PT Samsung Elektronik Indonesia. The calculation result of BCG Matrix owned by PT Samsung Elektronik Indonesia shows that the company is in the position of Cash Cows where the position has a medium market growth with high market share. Thus the company can formulate strategies in the form of product development and diversification. Keywords: BCG (Boston Consulting Group Matrix), Implementation of Strategies, Market Share Defense


2020 ◽  
Vol 2 (1) ◽  
pp. 33-44
Author(s):  
Ita Nurmalasari ◽  
Dewi Zainul Karimah

This study examines the role of human resource management in improving the quality of educators. This research uses a qualitative approach with case study. This research site is in MTs Nu Ma'arif Kemiri, Purworejo Regency. The data collection technique used by researchers is interview observation. In this study, the object of research is the Role of Human Resources to Achieve Workforce Quality in MTs Nu Ma'arif Kemiri. Research data collection using descriptive observation, interview or qualitative methods. This interview observation study was conducted by lecturers and students of Islamic Education Management Study Program with student WK in MTs Nu Ma'arifKemiri. This activity aims to observe the Quality of Human Resources Workers conducted by MTs Nu Ma'arif Kemiri.


Syntax Idea ◽  
2021 ◽  
Vol 3 (11) ◽  
pp. 2270
Author(s):  
Agus Budiono

Covid-19 is a big challenge for Indonesians, it affects various aspects, in addition to economic aspects many aspects are also harmed by Covid 19 aspk other aspects, namely aspectsofEducation. This research aims to find out the results of learning to write in the pandemic period in students of grade 9H SMPN 1 Karanggayam, Kebumen in the 2nd semester of the 2020/2021 school year and to find out the learning results of students in using the WhatsApp Grouping application. The method used in this study is a descriptive quantitative research method, with a sample of students of SMPN 1 Karanggayam. This research data collection technique uses observation techniques, questionnaires and recording techniques. The data collection instrument used in the study was an online learning questionnaire. The results of research in the use of WhatsApp media showed that the results of learning to write a rebuke against the results of grades that are not 100% most students have grades that are less or below KKM


2020 ◽  
Vol 1 (01) ◽  
pp. 51-66
Author(s):  
Asprilla Aqmarina

Cohesive devices in a piece of writing serve to unify sentences within a text. Building upon Halliday and Hasan’s (1976) Cohesion in English, this study aimed to identify and classify cohesive devices and also to discover the effects of cohesion overuse and underuse found in synopsis writings written for Book Report 1 and Book Report 2 assignment. The data were collected from 40 synopsis writings produced by the 4th and 5th semester students of English Study Program of Universitas Gadjah Mada. The data analysis applied a qualitative method and the data collection used purposive sampling technique. The findings showed that reiteration was the most prominently used type and followed by reference, conjunction, and collocation with the frequency 2,193 (56.94%), 1,405 (36.48%), 64 (2.92%), and 252 (6.54%) times respectively. Other types with low occurrences were elliptical and substitutional cohesion that occurred 3 (0.078%) and 2 (0.051%) times respectively. In some cases, students tended to overuse and underuse cohesive devices. In terms of cohesion overuse, in some cases, the use of reiteration leading to lexical redundancy and monotonous sentences. And in cohesion underuse, the lack of using personal reference and temporal conjunction yielding ineffective and less cohesive sentences. Keywords: Cohesive Devices; Discourse Analysis; Synopsis Writings.


2018 ◽  
Vol 2 (1) ◽  
Author(s):  
Ni Made Ary Widiastini

This paper tries to describe problems faced by students in general in writing final project or minithesis on Economics topics. As the last requirement every student at the Sarjana and Diploma levels, final project or minithesis is often a new and difficult problem faced by the students as they enter the last semester. In some cases, the students besides being late to graduate also drop out because they do not finish the final project or minithesis at the end of the study program. One of the factors that cause this is the studens’ failure to understand what to be chosen as a problem, to formulate the problem, or to find an appropriate title for the problem, so that the solution to the problem has been formulated. In this paper is described the technique to understand something which is appropriate to be made a title for a final project or minithesis, then how to formulate problems, to select a method of study which is suitable for the problem investigated, the data collection technique and data analysis. Through this paper it is expected that the students at the Sarjana and Diploma levels can understand how to write a final project or thesis in a simple away.


2021 ◽  
Vol 2 (1) ◽  
Author(s):  
Amanda Rizky Amalia ◽  
Antika Suri Tauladan ◽  
Fani Aulia Sari

Language has an important role in everyday human life in society. Jargon is a kind of language that is only used by certain communities as daily communication among its members. The jargon used by the transgender community is very interesting to understand because the jargon has its own form and meaning in its disclosure and can find out how the variety of jargon-shaped language used by transgenders in hiding their secrets so as not to be known by the public. It is evident that not all users of other languages understand the jargon. In this study, the researchers analyzed the jargon used by the waria community in the salon. This study aims to determine the jargon and describe and understand the meaning of the jargon used by the transgender community in interacting orally. The source of the research data was obtained from the subject, namely the transgender women who worked at the Retah salon in Pamulang, who used jargon in their daily communication with transgender women and sometimes with their customers. The method used in this study is a qualitative descriptive method, which describes and conveys data objectively. Describe the jargon terms of transgender language as the object of research. The data collection technique used is observation or see and note. The result of this research is the jargon used by waria in the form of transgender language vocabulary. Based on the results of the data analysis, it was found that 20 pieces of jargon used by transgender women in the salon were akika, rapose, capcus, endang gurindang, ink, sekong, belenjong, cucok, metong, hamidah, lekong, sapose, capcay, begindang, bala-bala, sindang. , lambreta, grasshopper, mesong, and mursida.Keywords: Waria, Jargon, Vocabulary


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