Abstract:This study aims to determine how much Organization Citizen Behavior and employee compensation have on the performance of contract employees in enforcing and confiscating local taxes at the Pekanbaru City Regional Revenue…
Agency, either partially or simultaneously. This writing contains the results of a study entitled The Influence of Organization Citizen Behavior and Employee Compensation on the Performance of Contract Employees in the Collection and Confiscation of Local Taxes which I did at the Regional Revenue Agency of Pekanbaru City. This type of research uses a descriptive method with a quantitative approach. The data used in this research is primary data. The population in this study were 40 employees and the sampling technique used was saturated sample, the respondents in this study were 40 contract employees, the data collection technique used a questionnaire, the data processing technique used the SPSS version 21 program. The analytical method used was the classical assumption test (Test Normality, Multicollinearity Test, Heteroscedasticity Test), multiple linear regression analysis, hypothesis testing (t test and F test) and the coefficient of determination. The results of research with multiple linear regression analysis. Organizational citizen behavior and compensation simultaneously influence employee performance with a significance level of 0.305. Organizational behavior has a partial effect on employee performance with a significance level of 0.000 <0.05, which means the hypothesis is accepted, compensation has a partial effect on employee performance with a significance level of 0.000 <0.05, which means the hypothesis is accepted.
Abstract:This research aims to examine the impact of professional ethics, professionalism, independence, and experience on the materiality of financial statements for This research aims to examine the impact of professional ethics,…
s, professionalism, independence, and experience on the materiality of financial statements for the public sector. The purpose of this study is to increase public confidence, which is achieved in part through evaluating financial reports by government auditors. In this research, information was collected by sending questionnaires to the accounting companies Djoko, Sidik, and Indra. sampling method using purposeful sampling Multiple regression is the method of data analysis used. data processing software, including Microsoft Excel and SPSS version 25.0. According to the findings of this research, professionalism and experience impact the amount of materialism. Professional ethics and independence have little effect on the objective world.
Abstract:This study was conducted to empirically examine the influence of intellectual capital and profitability on stock prices in banking sector companies in Indonesia. The independent variable of this research is intellectual…
capital which is presented by VAICTM (Value Added Intellectual Coefficient) which was developed by Pulic (1998). Then the dependent variable is stock price, and profitability, which is presented by ROA, as a moderating variable. The sample of this study was selected using the purposive sampling method, and there were 24 (twenty-four) banking companies (listed on the BEI) that met the criteria so that the sample of this study amounted to 120 samples. The study was analyzed using multiple regression analysis. The results of this study found that overall, VACA, VAHU, and STVA had a significant positive effect on stock prices. But only VACA and VAHU variables were able to be moderated by ROA.
Abstract:The purpose of this study is to determine the effect of compensation and work motivation on employee performance at PT Anugerah Riau Mustika. This research was conducted from September 2021 to April 2022 at PT Anugerah Riau…
iau Mustika which is located on Jalan Paus No. 127 Pekanbaru. The target of this study is employees at PT Anugerah Riau Mustika who are still working in 2022. The population in this study was 52, to determine the sample used the slovin technique with a sample of 34. Data obtained from through the distribution of questionnaires. The analysis methods used are validity test, reliability test, analysis of multiple linear regression equations, classical assumption test, t test, F test, and coefficient of determination using the SPSS (Statistics Product Service and Solution) program version 20.0. Based on the hypothesis and analysis of the research results, it can be concluded that compensation has a partial effect on the performance of employees of PT Anugerah Riau Mustika. Work motivation does not have a partial effect on the performance of employees of PT Anugerah Riau Mustika. Compensation and work motivation have a simultaneous effect on the performance of employees at PT Anugerah Riau Mustika. Compensation and work motivation contributed 50.2% to employee performance at PT Anugerah Riau Mustika, while the rest were outside the regression equation or variables that were not studied in this study.
Abstract:The problem in this study is that Accounting Learning Outcomes have not met expectations in the 11th grade Accounting students of SMK Negeri 1 Patumbak. This study aims to determine the effect of Self-Efficacy and Learning…
ng Motivation on Learning Outcomes, with Learning Independence as a moderating variable, in 11th grade students at SMK Negeri 1 Patumbak. This research was conducted at SMK Negeri 1 Patumbak, located at Jl. Ujung Defense, Lantasan Baru, Patumbak District, Deli Serdang Regency, North Sumatra. This study used an ex post facto approach. The population was 35 11th grade Accounting students. The sample size was 35 students, using total sampling. Data collection was conducted through documentation and questionnaire distribution. The questionnaire was first tested for validity and reliability. The collected data was then processed using multiple linear regression with SPSS version 30 software. The results of this study indicate that: (1) Self-efficacy has a positive and significant effect on students' accounting learning outcomes. This is indicated by a regression coefficient of 0.321 with a significance level of 0.021, which is less than 0.05. (2) Learning motivation has a positive and significant effect on students' accounting learning outcomes. The analysis results show a regression coefficient of 0.428 with a significance level of 0.004, which is less than 0.05. (3) Self-efficacy and learning motivation simultaneously have a significant effect on students' accounting learning outcomes. This is proven by a calculated F-value of 18.672 with a significance level of 0.000, which is less than 0.05. (4) Learning independence moderates the effect of self-efficacy on accounting learning outcomes. This is indicated by the significance value of the interaction variable between self-efficacy and learning independence of 0.043, which is less than 0.05. (5) Learning independence moderates the influence of learning motivation on accounting learning outcomes. The analysis results show a significance value of the interaction variable between learning motivation and learning independence of 0.029, which is less than 0.05. This means that learning independence strengthens the influence of learning motivation on students' accounting learning outcomes
Abstract:This study investigates the rhetorical and discourse functions of repetition in the English translation of Surah Al-Mursalat by M.A.S. Abdel Haleem, focusing on the refrain “Woe on that Day to those who denied the truth.”…
h.” Using a qualitative descriptive method grounded in stylistics and discourse analysis, the study explores how this fixed phrase, repeated ten times across the chapter, operates at multiple linguistic levels. The analysis reveals that the refrain serves three interrelated functions: stylistically, it foregrounds divine warning and creates rhythmic cohesion; structurally, it segments the surah into thematic units and signals discourse boundaries; rhetorically, it intensifies condemnation and engages the reader emotionally through cumulative repetition. Abdel Haleem’s consistent rendering of the refrain retains these functions effectively, unlike other translations that introduce lexical variation. The findings demonstrate that repetition in Qur’anic translation is not merely ornamental but performs essential linguistic and communicative roles. This study contributes to Qur’anic stylistics, translation studies, and discourse analysis by showing that sacred texts, when translated with rhetorical sensitivity, can preserve the stylistic integrity of the original.