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All Journal Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM)
Hardini Ariningrum
Prodi Akuntansi Unmal
Economics, Econometrics & Finance

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Pengaruh Komitmen Organisasi, Komunikasi Organisasi Dan Administrasi Terhadap Pencairan Dana APBN Pada Dinas Ketahanan Pangan, Tanaman Pangan Dan Hortikultura Provinsi Lampung Lia Agustins; Muhammad Luthfi; Hardini Ariningrum; Iing Lukman
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 15, No 1 (2026): Keuangan dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v15i1.27468

Abstract

The research aims to determine the influence of Organizational Commitment, Organizational Communication and Administration on the Disbursement of State Budget Funds at the Department of Food Security, Food Crops and Horticulture in Lampung Province. This type of research is Quantitative Research. The data used is primary data with data collection techniques distributing questionnaires. Apart from distributing questionnaires, the next data collection techniques used were conducting interviews and literature studies. This research used 30 samples who were employees at the Food Security, Food Crops and Horticulture Service of Lampung Province. Data analysis techniques used in research using the Smart-PLS application versi 3.0 with analysis include: Outer Model Analysis (Validity Test: Covergent Validity, Discriminant Validity, Reliability Test: Cronbach's Alpha, Composite Reliability), Inner Model Analysis (R-Square Test) , Hypothesis Testing (T-Statistics: Partial Hypothesis Testing and Simultaneous Hypothesis Testing). The results of this study show that organizational commitment, organizational communication, and administration have a positive and significant effect on the disbursement of state budget funds.
Analisis Determinan Niat Melakukan Whistleblowing Internal Pada Pegawai Kantor Pelayanan Pajak Pratama Tanjungkarang Reny Vernanda Sari; Eka Sariningsih; Hardini Ariningrum
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 15, No 1 (2026): Keuangan dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v15i1.27470

Abstract

This study aims to determine the effect of moral intensity, the seriousness of the violation, and the status of the violator on the intention to do internal whistleblowing on employees of the Tanjungkarang Primary Tax Service Office. The sample in this study were 30 employees. Types and sources of data are primary and secondary data, while data collection techniques use observation and questionnaires. The data analysis used in this research is using SmartPLS 3.0 software. The results of this study indicate that moral intensity, the seriousness of the violation, and the status of the violator have a positive and significant effect on the intention to do internal whistleblowing on employees of the Tanjungkarang Primary Tax Service Office. moral intensity has a Path Coefficients value of 0.576, the seriousness of the violation is 0.386. And the status of violators is 0.839. The level of relationship between the three variables is in the strong category, which means that the ability of the independent variable to explain the dependent variable is very good.
Co-Authors Eka Sariningsih Iing Lukman Lia Agustins Muhammad Luthfi Reny Vernanda Sari