This research aims to find out the negative influence of the variables of effectiveness of internal control, individual morality, and the role of panureksa of tendency of accounting fraud at the Village Credit Institution, Sukawati District. This research design uses quantitative research methods. Data was collected by using a questionnaire method. The population in this study is all LPD in Sukawati District which amounted to 33 LPD with a total of 99 respondents. This study used purposive sampling techniques. The sample was taken as many as 3 people from each LPD in Sukawati District. The data obtained in this tsudy will be analyzed using multiple linear regression analysis with the help of SPSS version 25. The results of the t test and the direction of the negative β coefficient showed that the variables of the effectiveness of internal control, individual morality, and the roleh of panureksa each ngeative effect of tendency of accounting fraud at the Village Credit Institution Sukawati District.
 
Keywords: effectiveness of internal control, individual morality, the role of panureksa  
 
 
Abstrak
Penelitian ini bertujuan untuk mengetahui pengaruh negatif dari variabel efektivitas pengendalian internal, moralitas individu, dan peranan panureksa terhadap kecenderungan kecurangan akuntansi di Lembaga Perkreditan Desa Kecamatan Sukawati. Rancangan penelitian ini menggunakan metode penelitian kuantitatif. Pengumpulan data dilakukan dengan metode kuesioner. Populasi dalam penelitian ini yaitu seluruh LPD di Kecamatan Sukawati yang berjumlah 33 LPD dengan total responden sejumlah 99 orang. Penelitian ini menggunakan teknik purposive sampling. Sampel diambil sebanyak 3 orang dari tiap LPD yang ada di Kecamatan Sukawati. Data yang diperoleh dalam penelitian ini akan di analisis menggunakan analisis regresi berganda dengan bantuan SPSS versi 25. Hasil uji t dan arah koefisien β yang negatif menunjukkan bahwa variabel efektivitas pengendalian internal, moralitas individu, dan peranan panureksa masing-masing berpengaruh negatif terhadap kecenderungan kecurangan akuntansi di LPD Kecamatan Sukawati.
Kata Kunci: efektivitas pengendalian internal, moralitas individu, peranan panureksa

Fluctuating stock price movements occur due to several factors, one of which is corporate action in distributing dividends. Dividends are not only a source of income for investors but are also a signal of the performance of large companies, one of which is in the manufacturing sector. The good performance of manufacturing companies is not only seen from the management of assets, it is also seen from the company's ability to pay dividends and invest in other companies, so that it can lead to an increase in the company's stock price. There are several important factors that companies consider in designing their dividend policy, one of which is company size. Firm size reflects the size of a company based on the total assets owned. This study aims to re-examine and confirm the effect of firm size on stock prices with dividend policy as a mediating variable. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2020. The sample determination uses a non-probability method with purposive sampling technique and obtained as many as 72 companies. The analysis technique used is path analysis. Analysis of the data in this study using the SmartPLS software version 3.3.7. The results of this study indicate that firm size has no effect on dividend policy, firm size has a positive effect on stock prices, dividend policy has a positive effect on stock prices, dividend policy is not able to mediate the effect of firm size on stock prices.

The development of industrial enterprises today is increasingly demanding quality human resources. PT Selim Elektro is a company engaged in the assembly of electronic cables that produce wire harnesses, especially in the Brebes region. The problem that arises today at PT Selim Elektro is about the performance of employees who have not been optimal. Employee performance is the main focus that must be improved immediately so that work targets are achieved and increased. The success of an enterprise cannot be achieved if it relies solely on individual efforts, but requires cooperation between employees and the organization of learners within the company. The purpose of this study was to determine how much influence teamwork and learning organizations have on the performance of PT Selim Elektro employees. This research uses quantitative methods. The method of sampling in a random way, as well as the number of samples were established by the Slovin formula, a total of 91 employees. The data analysis tools in this study used the analysis of t-test tests, F tests, and multiple linear regression tests, which were tested by instruments with previous validity and reliability tests. The results of this study show that teamwork and learning organizations can affect the improvement of the performance of PT Sellim Elektro employees. The amount of influence of teamwork variables and learning organization variables on employee performance variables was 54.3%, and the rest by other variables not examined

Based on the need for a profile of graduates who are qualified in the field of entrepreneurship, with the aim of achieving the learning targets of the curriculum, preliminary observations were designed which have led to the stages of this research. This descriptive research is arranged in such a way using quantitative methods, which will be carried out directly on the object under study. This is intended to obtain valid data needed, one of which is by using a questionnaire (questionnaire).The results in this study are first, there is a significant positive effect on the motivation variable on the variable interest in entrepreneurship in Islamic Banking students IAIN Langsa 2015 and 2016. The results of the T test which shows the t-count value is greater than the t-table value, namely of 7.620 > 1.98260. Second, there is no positive and significant effect on the self-efficacy variable on the variable interest in entrepreneurship in Islamic Banking students at IAIN Langsa class of 2015 and 2016. Third, there is a significant positive effect on the family environment variable on the variable of interest in entrepreneurship in the FEBI Islamic Banking IAIN Langsa students class 2015 and 2016. Fourth, there is a significant positive effect on the variables of motivation, self-efficacy, family environment simultaneously (together) on the variable interest in entrepreneurship in the FEBI Islamic Banking students of IAIN Langsa class of 2015 and 2016. This is evidenced by the results of the F test which shows the f value. count is greater than the f-table value, namely 145,097> 2.6.

Sektor pertambangan, yang merupakan bagian penting dari perekonomian nasional, tidak luput dari tantangan yang dihadapi saat perekonomian nasional terus berjuang untuk pulih dari pandemi COVID-19. Tujuan penelitian adalah untuk menentukan bagaimana struktur modal (debt to equity ratio, debt to asset ratio) dan profitabilitas ((earning per share, return on equity) berdampak pada harga saham. Perusahaan pertambangan batu bara yang terdaftar di Bursa Efek Indonesia pada tahun 2022 menjadi subjek dari penelitian ini. Untuk menentukan sampel penelitian, teknik purposive sampling digunakan, dan didapati 19 perusahaan yang memenuhi kriteria. Regresi linier berganda adalah metode analisis yang digunakan pada penelitian ini. Hasil penelitian menunjukkan bahwa DER, DAR, ROE, dan EPS memiliki pengaruh positif pada harga saham. Hasil penelitian menunjukan, DER memiliki pengaruh negatif pada harga saham.

This study aims to analyze the effect of digital marketing and marketing of consumer relations on consumer loyalty, especially for Traveloka train ticket consumers in Semarang City. The number of samples in this study amounted to 100 respondents using a random sample method. Respondents in this study were consumers of Traveloka train tickets in Semarang city using a Likert scale. The analysis technique in this research is descriptive quantitative. The research results obtained are that there is a positive and significant influence between digital marketing and consumer relationship marketing variables on consumer loyalty. These results provide a basis for Traveloka to increase customer loyalty by providing service satisfaction by implementing digital marketing and consumer relationship marketing
Penelitian ini bertujuan untuk menganalisis pengaruh dari pemasaran digital dan pemasaan hubungan konsumen terhadap loyalitas konsumen, terkhusus untuk konsumen tiket kereta api Traveloka di Kota Semarang. Jumlah sampel pada penelitian ini sebesar 100 responden dengan mnggunakan metode sampel secara acak. Responden dalam penelitian ini adalah konsumen tiket kereta api Traveloka di kota semarang dengan menggunakan skala likert yang kemudian diolah dengan mnggunakan SPSS. Teknik analisis pada penelitian ini adalah deskriptif kuantitatif. Hasil penelitian yang didapatkan adalah terdapat pengaruh positif dan signifikan antara variabel pemasaran digital dan pemasaran hubungan konsumen terhadap loyalitas konsumen. Hasil ini memberikan dasar acuan bagi Traveloka untuk meningkatkan loyalitas konsumen dengan memberikan kepuasan layanan dengan menerapkan pemasaran digital dan pemasaran hubungan konsumen

This research uses a quantitative descriptive method approach. Data collection in this research used observation and questionnaires. The population in this research is consumers who have purchased a Honda Scoopy motorbike at the Kolaka Honda Motorcycle Dealer. The sample in this study amounted to 130 people. The data analysis techniques used in this research are validity testing, reliability testing, classical assumption testing and multiple linear regression analysis using the SPSS program. Based on the research results, it is known that (1) There is an insignificant influence between lifestyle on interest in buying a Honda Scoopy motorbike at the Kolaka Motorcycle Sales Dealer; (2) There is an insignificant influence between innovative product design on interest in purchasing Honda Scoopy motorbikes at Kolaka Motorcycle Sales Dealers; (3) There is a positive and significant influence between price perception on interest in buying a Honda Scoopy motorbike at the Kolaka Sales Motorcycle Dealer; and (4) There is a significant influence between lifestyle, innovative product design and price perception on interest in purchasing a Honda Scoopy motorbike at the Kolaka Sales Motorcycle Dealer.

Tujuan penelitian ini dilakukan untuk mengetahui dan menguji apakah job discription berpengaruh terhadap kualitas kerja, apakah kompetensi sdm berpengaruh kualitas kerja, apakah job discription berpengaruh terhadap emotional intelligence (EI), apakah kompetensi sdm berpengaruh terhadap emotional intelligence (EI), dan apakah emotional intelligence (EI) berpengaruh terhadap kualitas kerja. Penelitian ini termasuk ke dalam penelitian kuantitatif menggunakan menggunakan metode Partial Least Square (PLS). Populasi dalam penelitian ini merupakan seluruh karyawan di CV. GREEN LESTARI Sampel pada penelitian ini memakai desain sampling probabilitas menggunakan menentukan 50 orang karyawan menjadi sampel. Teknik analisis dalam penelitian yaitu naratif dan analisis statistik inferensial menggunakan metode Partial Least Square (PLS). akibat penelitian menyebutkan bahwa job discription berpengaruh terhadap kualitas kerja, job discription berpengaruh terhadap emotional intelligence (EI), kompetensi sdm berpengaruh terhadap kualitas kerja, kompetensi sdm berpengaruh terhadap emotional intelligence (EI), selanjutnya emotional intelligence (EI) berpengaruh terhadap kualitas kerja.

Penelitian ini bertujuan untuk menganalisis perbandingan kinerja keuangan pemerintah daerah di Indonesia sebelum dan saat terjadi pandemi Covid-19. metode yang digunakan dalam penelitian ini adalah systematic literature review  berdasarkan 10 artikel penelitian dengan topik penilaian kinerja pemerintah daerah sebelum dan saat terjadi pandemi Covid-19. Dari penelitian ini disimpulkan bahwa mayoritas kinerja pemerintah daerah mengalami penurunan. Hal ini disebabkan karena pembatasan kegiatan yang dilakukan saat pandemi Covid-19.

This research aims to find out how to determine the influence of transformational leadership style and organizational climate on the organizational innovation capabilities of the Regional Drinking Water Company (PDAM) Tirta Dharma, Kolaka Regency. This research uses explanatory research using quantitative research methods. Data collection techniques are literature study, distribution of questionnaires. Furthermore, the population in this study was all employees of PDAM Tirta Dharma Kolaka Regency. The sampling technique uses the census method. Testing the research instrument uses validity and reliability tests with SPSS 25.0. Meanwhile, the data analysis technique uses Partial Least Square (PLS) using the Smart-PLS application. Based on the research results, it was concluded that the Transformational Leadership Style and Organizational Climate had a Positive and Significant influence on the Organization's Innovation Capability.