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:The purpose of this study is to identify the factors that lead to fraud in a commercial entity. The company that manufactures food, is the subject of this study. You will undoubtedly discover fraud done by connected parties…
ies when carrying out producing operations until sales. The owners and staff of production, sales, and delivery companies were observed, and interviews with them were conducted as major data sources for this study. This study provides evidence of fraud. The company should take early preventative measures to avoid risks (risks that are not anticipated by the company) from emerging. And with it, perhaps, the use of fraud risk management will help the business reduce current fraud. Implementing fraud risk management involves a number of processes, beginning with an analysis of the internal environment of the corporate organization, followed by the identification of the hazards (risks) that frequently occur so that risk identification and risk mapping may be done. The final point is how to control those risks. Overall, Wanda Putra Kencana's risk management has been fairly effective; the company has implemented physical control, monitoring, and enforcement, as well as rewards and penalties.
Abstract:The purpose of this study is to be able to provide information to practitioners to evaluate the understanding and awareness of their bank employees regarding the fraud risk management approach in fraud prevention at banks…
s in Indonesia. This study uses a qualitative descriptive analysis method. This method is used with the aim of describing research results in narrative form. In this study the data used are non-numeric secondary data. Non-numeric secondary data used in the study were found by searching for supporting information for this research from reports, journals, books and websites. The results of this study are that the fraud risk management approach can prevent fraud in the fraud triangle model, as well as detect and respond to fraud that occurs in banks.
Abstract:In recent years, risk-based internal audit has become increasingly important because it is considered an effective method to be applied in a business environment where risks are always changing. The purpose of this study…
is that the authors want to describe the process and stages of risk-based internal audit and the implementation of risk-based internal audit in organizations. Therefore, the method used by the authors to collect data is a qualitative method. Qualitative method is research that focuses on the use of descriptive data from the results of secondary data observations. Secondary data is information that already exists from before and is a collection of data by researchers to complete data needs for research. In this study, risk-based internal audit is a way of thinking from internal audit, which in this study tries to explain the most important stages of the study process.
Abstract:This study aims to determine the effect of administrative skills and information systems on public services at the Faculty of Economics and Business, Manado State University. This research is a type of quantitative research,…
rch, the research method is a survey method. This research was conducted at the Faculty of Economics and Business, Manado State University. With a research time of 3 months. The population in this study were students of the Faculty of Economics and Business, Manado State University, class of 2018. The sampling in this study was carried out randomly (random sampling). The results of the study show that the relationship between the administrative skills and information system variables with public services is a significant relationship. This situation illustrates that public services are determined by administrative skills and information systems.
Abstract:This study aims to test and analyze empirically the influence of relationship marketing dimensions on customer loyalty at PT. Prudential Life Assurance Agency Kendari 2. This research is explanatory in nature which intends…
ds to explain the position of the variables studied and the relationship and influence between one variable and another. The results showed that: (1) Relationship marketing has a significant and positive direct effect on customer loyalty at PT. Prudential Agency Kendari 2. (2) Trust directly has a positive and significant effect on customer loyalty at PT. Prudential Agency Kendari 2. (3) Commitment directly has a positive and significant effect on customer loyalty at PT. Kendari Prudential Agency. (4) Communication directly has a positive and significant effect on customer loyalty at PT. Prudential Agency Kendari 2. (5) Direct handling has a positive but significant effect on customer loyalty at PT. Prudential Agency Kendari 2.
Abstract:The death of Mahsa Amini in relation to the mandatory wearing of the hijab for Iranian women caused quite an uproar in the international community. The research was conducted by utilizing written literature, books, journals,…
als, and past research results that are relevant to the research topic. The results of the research found that there was a violation of human rights from the loss of Mahsa Amini's life due to the actions of local authorities who were too repressive because she was considered not implementing the existing rules in Irat - relating to the obligation of Iranian women to wear the hijab and niqab. On the other hand, this shows that sometimes there is still a conflict of interest between the enforcement of human rights and the enforcement of Islamic law that collides with each other. In this case, a thorough investigation is needed to punish those involved and the government needs to review its law enforcement officers.
Abstract:The Covid-19 pandemic poses future space planning challenges. The current Covid-19 pandemic has greatly impacted everyone around the world covering all fields from health, economy, and food security, to sports, including…
the field of spatial planning. Control of infectious virus outbreaks must be involved in spatial planning. Spatial planning that cares about the level of human health is no longer just struggling with green open space. But there should also be space for physical distancing in public places. The purpose of this study is to analyze the spatial planning of East Java Province during the Covid-19 pandemic in supporting state defense. This paper is written based on the results of qualitative research using phenomenological research design. In this study, the data collection process was carried out using interview, observation, and documentation study methods. The data obtained is then analyzed through four stages, namely data collection, data condensation, data presentation, and drawing conclusions or verification. The results showed that spatial planning during the pandemic was carried out with four aspects, namely analyzing the Covid-19 distribution map in East Java, planning changes in policies and strategies with public health considerations, planning space structures with the addition of emergency infrastructure, and planning space patterns with the allocation of green open space. The obstacles faced in spatial planning are the restriction of working hours and the implementation of WFH for employees, and the lack of community support as an affected object. Both are overcome by implementing digitalization strategies and community participation so that the spatial planning agenda during the Covid-19 pandemic can run well. In addition, the better spatial planning during the pandemic, the better the country's defense because of the non-military threat in this case the Covid-19 virus can be well anticipated.
Abstract:The development of communication technology with various new media platforms forms a new society called Cyber Society. The massive digital content consumed by the cyber community causes frequent interruptions in communication…
ation and disharmony due to lack of responsibility and communication ethics. This research is qualitative research using a literature review. Based on the results of this study, ethics plays a very important role in communication in the cyber era. Using communication ethics can prevent cyber crimes that harm yourself and others. Internet ethics must be applied in cyberspace society, starting from oneself, family and those closest to them, and learning to use the internet safely and responsibly. the occurrence of violations of the law contained in Law Number 19 of 2016 amendment to Law Number 11 of 2008 concerning Information and Electronic Transactions. A prison sentence with a fine of hundreds of millions to billions of rupiah awaits if you violate the ethics of communication in cyberspace.