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All Journal Jurnal Akuntansi dan Perpajakan Publik (Jurnal Ilmu Administrasi) JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Gorontalo Accounting Journal JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Pengabdian Masyarakat Borneo Jurnal Ekonomi dan Manajemen Journal of Technopreneurship on Economics and Business Review (JTEBR) QISTINA: Jurnal Multidisiplin Indonesia Journal of Management Accounting Business and International Research JER Atestasi : Jurnal Ilmiah Akuntansi
Nur Lazimatul Hilma Sholehah
Universitas Ichsan Gorontalo
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Social Sciences Other

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POLITIK ORGANISASI DAN KOMITMEN ORGANISASIONAL SERTA DAMPAKNYA TERHADAP ORGANIZATIONAL CITIZENSHIP BEHAVIOUR (OCB) PEGAWAI APARATUR SIPIL NEGARA ( STUDI KASUS ASN DI LINGKUP SATUAN ORGANISASI PERANGKAT DAERAH KABUPATEN BOALEMO) Rahmi, Nur; H. Sholehah, Nur Lazimatul
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 7, No 3 (2020): JMBI UNSRAT Volume 7 Nomor 3
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v7i3.31287

Abstract

The research aimed to determine the influences of Political Organization  and Organizational Commitment to the Organizational Citizenship Behavior (OCB ) (case study on employees of state civil apparatus in the  govermental organization regional units in Boalemo district). This research is causality research  use of quantitative technique. The samples collection is done by using the method probability sampling by taking simple  random sampling methods. The data collected through questionnaires.  Some questionnaires  distributed directly and some others distributed  by online sistem caused by the Covid-19’s effect. The variables research consists of 3 variables are Political Organization ( X1 ) Organizational Commitment ( X2 ) as  an independent variable and Organizational Citizenship  Behavior  (Y) as a dependent variable.  Data analyzed by multiple regression technique using SPSS 20 version software . The research results shown that  Political Organization ( X1) and Organizational Commitment ( X2 ) simultaneously have had a positive impact and significantly to  Organizational Citizenship  Behavior (OCB ). The significance value,s  score  0,000 and also  F count >F table so it can be concluded that the both Political Organization and Organizational Commitment  have influences to the Organizational Citizenship Behavior (OCB). The value of the coefficient of determination ( R2 ) resulting also show that there was strong correlation between the independents variables and dependent variable. Political Organization ( X1 ) partially has not been affecting the Organizational  Citizenship Behavior (Y)  to employees of state civil apparatus in the  govermental organization regional units in Boalemo district.  It can be seen from the value of the regression coefficient that is produced the value of significance  is 0.65> 0,000 and also  T-count wasproduced 0,563> T- table namely 0,454. Organizational Commitment ( X2 ) have a negative effects and significant impact on Citizenship Organizational Behavior (Y). The value of significance amount of 0,000 showed the presence of the influence of the independent variable dependent on variables. The value of the regression coefficient negative show a correlation in  negative ways, it means the higher organizational commitment the more one is low organizational behavior of citizenship, and likewise also on contrary.Keywords: Political Organization, Organisasional Commitment, Organizational Citizenship Behavior ABSTRAK: Penelitian ini dilakukan untuk mengetahui  pengaruh politik organisasi dan komitmen organisasional terhadap Organizational Citizenship Behavior   (OCB) dengan Studi Kasus pegawai Aparatur Sipil Negara (ASN ) di Lingkup Satuan Organisasi Perangkat Daerah (SOPD) kabupatan Boalemo. Penelitian bersifat  penelitian kausal yaitu penelitian yang bersifat sebab akibat, dengan pendekatan kuantitatif  menggunakan metode survey. Tekhnik pengambilan sampel dilakukan dengan menggunakan metode Probability Sampling dengan mengambil metode Simple Random Sampling. Data dikumpulkan melalui kuisioner sebagian kuisioner disebarkan secara langsung dan sisanya disebarkan secara online karena terkendala Covid-19.. Variabel penelitian yang terdiri atas 3 variabel yakni 2 variabel bebas yakni Politik Organisasi (X1) dan Komitmen Organisasional (X2) dan 1 variabel terikat yaitu variabel Organisational Citizenship Behavior  (Y). Data dianalisis dengan teknik analisis data berupa analisis Regresi Linear Berganda (Multiple Analysis Regression)  dengan menggunakan bantuan software SPSS versi 20. Hasil penelitian menunjukkan bahwa Politik Organisasi (X1) dan Komitmen Organisasional (X2) secara simultan berpengaruh positif dan signifikan terhadap Organizational Citizenship Behavior (Y) terhadap pegawai ASN dalam lingkup SOPD Kabupaten Boalemo. Nilai signifikansi  yang diperoleh sebesar 0,000 serta nilai fhitung> f tabel sehingga dapat disimpulkan bahwa ada pengaruh kedua variabel independen terhadap variabel dependen. Nilai koefisien determinasi (R2) yang dihasilkan juga menunjukkan bahwa ada korelasi yang kuat antara variabel independen dan variabel dependen. Variabel Politik Organisasi (X1) secara parsial tidak  berpengaruh terhadap Organizational Citizenship Behavior (Y) para pegawai ASN dalam lingkup SOPD Kabupaten Boalemo. Terlihat dari nilai koefisien regresi yang dihasilkan dengan nilai signifikansi sebesar 0,65> 0,000 dan juga nilai t hitung yang dihasilkan  sebesar 0,563> lebih besar dari t tabel yaitu 0,454. Komitmen Organisasional (X2) secara parsial berpengaruh negatif dan signifikan terhadap Organizational Citizenship Behavior (Y). Nilai signifikansi dengan angka 0,000 menunjukkan adanya pengaruh variabel independen terhadap variabel dependen. Nilai koefisien regresi yang negatif menunjukkan korelasi yang negatif, artinya semakin tinggi Komitmen Organisasional maka akan semakin rendah Organizational Citizenship Behavior dari para pegawai ASN dilingkup Kabupaten Boalemo, dan begitupun sebaliknya.Kata kunci: Politik Organisasi, Komitmen Organisasional, Organizational Citizenship Behavior
THE DETERMINANT OF WHISTLEBLOWING INTENSION OF VILLAGE OFFICIALAS A PREVENTION OF FRAUD IN THE DISTRICT OF WONOSARI Nur Lazimatul Hilma Sholehah; Parmin Ishak
Jurnal Ekonomi dan Manajemen Vol 14 No 1 (2020): Jurnal Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Kalimantan Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30650/jem.v14i1.1292

Abstract

This research aims to: (1) determine how much theeffect of the ethical climate has on whistleblowing intentions; (2) find out how much the effect of the level of seriousness hason whistleblowing intentions; (3) determine the great effect of locus of control on whistleblowing intentions. This type of research is quantitative research. The object of this study is the village officials in Wonosari District. The sampling technique used in this study was the saturated sampling method. Data collection was carried out by applying a survey method using a questionnaire distributed directly to all village officials in Wonosari District.The result of this study showed that (1) the ethical climate has a positive and significant impact on whistleblowing intentions, (2) the level of seriousness is positively and significantly related to whistleblowing intentions, and (3) locus of control gave positive and significant control of whistleblowing intentions. With a mandatory output of accredited national journal
Pengaruh Kompetensi dan Independensi Auditor terhadap Kualitas Audit: (Studi Kasus Perwakilan BPKP Provinsi Gorontalo) Nur Lazimatul Hilma Sholehah; Siwin Mohamad
Journal of Technopreneurship on Economics and Business Review Vol. 1 No. 2 (2020)
Publisher : Fakultas Ekonomi, Universitas Ichsan Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37195/jtebr.v1i2.44

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis seberapa besar kompetensi auditor dan independensi auditor terhadap kualitas audit pada Kantor Perwakilan BPKP Provinsi Gorontalo. Jenis penelitian yang digunakan adalah penelitian kuantitatif yang dilakukan dengan membahas dan membuat presentase dari hasil jawaban responden. Data penelitian ini adalah data primer yang diperoleh dari menyebarkan kuesioner pada 50 responden. Adapun metode Analisis dalam penelitian ini menggunakan analisis regresi berganda. Hasil penelitian menunjukan bahwa kompetensi auditor secara parsial berpengaruh positif dan signifikan terhadap kualitas audit dengan tingkat signifikan sebesar 0,002, begitupun Independensi auditor secara parsial berpengaruh positif dan signifikan terhadap kualitas audit dengan tingkat signifikan sebesar 0,003, serta kompetensi auditor dan independensi auditor secara simultan berpengaruh signifikan terhadap kualitas audit dengan tingkat signifikan sebesar 0,000. Hal ini menunjukan bahwa semakin baiknya kompetensi dan independensi auditor, semakin bagus pula kualitas audit yang dihasilakan serta kepercayaan masyarakat terhadap APIP akan semakin meningkat.
Gejala Patologi Birokrasi Pemerintah Desa Dan Pengaruhnya Terhadap Keberhasilan Pengelolaan Dana Desa Nur Lazimatul Hilma S; Parmin Ishak
Gorontalo Accounting Journal Volume 4 Nomor 2 October 2021
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (224.256 KB) | DOI: 10.32662/gaj.v4i2.1593

Abstract

This study purposed to analyze the indication of bureaucratic pathology of the village government and its effect on the success of village fund budgeting management by applying the variable dysfunction of bureaucracy and mal administration as independent variables and accountability as the dependent variable.This research is applying descriptive analysis research methods and multiple regression with 98 participants from the staff of the  village offices in Wonosari sub district. As the results, this study shows that simultaneously dysfunction of bureaucracy and mal administration have a significant effect on accountability, while partially the variable Disfunction of bureaucracy does not have a significant effect. On the other hand, mal administration has a significant effect on the accountability of the village government.
Pengaruh Opportunistic Behaviour dan Love of Money Perangkat Desa Terhadap Pengelolaan Keuangan Desa dan Dampaknya Terhadap Kesejahteraan Masyarakat Nur Lazimatul Hilma Sholehah; Parmin Ishak
Gorontalo Accounting Journal Volume 5 Nomor 1 April 2022
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (357.313 KB) | DOI: 10.32662/gaj.v5i1.1853

Abstract

The study was conducted to learn of the immediate and indirect relationships of qualistic practices and the love of money towards the management of village finances and the impact on the public welfare of the wonosari district. The study USES a quantitative method. The methods of data collection used in the study are carried out through field observation, disseminating questionnaires, interviews, documentation and literature studies. As for the population in this research is an entire kit of villages in the boalemo district with a sampling withdrawal using sampling clusters. The data analysis technique used in the research is a path analysis technique with the help of version 24 of SPSS software. The results of the study indicate that (1) qualistic traits negatively and significantly affect the village's financial management, (2) love of money makes no significant difference to the village's financial management, (3) provocistic practices indirectly affect both the positive and significant well-being of the village through village financial management, (4) love of money indirectly affects the welfare of the village by managing the village's finances, (5) village finance management has a positive and significant impact on village fund management.
Implementasi Model Pentahelix Dalam Pengembangan UMKM Dimasa Pandemi Covid-19 Parmin Ishak; Nur Lazimatul Hilma Sholehah
Gorontalo Accounting Journal Volume 4 Nomor 2 October 2021
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (400.368 KB) | DOI: 10.32662/gaj.v4i2.1726

Abstract

This study aims to determine the extent of the implementation of the pentahelix model in the development of SMEs during the COVID-19 pandemic in Wonosari District.Datawas collected through interviews, documentation and literature study. The results of this study indicate that the development of SMEs in Wonosari District using the pentahelix model has involved five stakeholders, namely the government, academia, community, business and media. Although the five stakeholders have not been optimal in carrying out their respective roles. What is lacking in the pentahelix model is the coordination between stakeholders which is still conditional. This should be a concern for the government as the leading sector to coordinate all stakeholders. As well as the need for monitoring and evaluation from the government in carrying out the program. This paper is expected to contribute to the development of SMEs in the Wonosari sub-district.
Impact of Environmental Turbulence, Self-Esteem and Budget Emphasis on Budgetary Slack Nur Lazimatul Hilma Sholehah; Parmin Ishak
QISTINA: Jurnal Multidisiplin Indonesia Vol 1, No 2 (2022): December 2022
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (212 KB) | DOI: 10.57235/qistina.v1i2.132

Abstract

This study aims to: (1) Find out how much influence environmental turbulence, self-esteem and budget emphasis have on budgetary slack; (2) Knowing how much environmental turbulence affects budgetary slack; (3) Knowing how much self-esteem affects budgetary slack; (4) Knowing how much influence budget emphasis has on budgetary slack. This type of research is quantitative research. The object of this study was an employee of the Boelamo Regency BKAD. The sampling technique in this study used a saturated sampling method. Data collection was carried out through a survey method using a questionnaire that was distributed directly to all employees in BKAD Boalemo Regency. The results of this study show that (1) Environmental turbulence, self-esteem and budget emphasis simultaneously have a significant effect on budgetary slack, (2) Environmental turbulence has an insignificant positive effect on budgetary slack, (3) Self-esteem has a positive and significant effect on budgetary slack, (4) Budget emphasis has an insignificant positive effect on budgetary slack.
DAMPAK TURBULENSI LINGKUNGAN, SELF-ESTEEM DAN BUDGET EMPHASIS TERHADAP BUDGETARY SLACK Parmin Ishak; Nur Lazimatul Hilma Sholehah
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 7 No 1 (2023): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v7i1.4853

Abstract

The study aims for: (1) to know how much environmental turbulence, self-esteem and budget emphasis simultaneous affect the slack budgetary; (2) know how much environmental turbulence affects the slack budgetary; (3) know how much self-esteem affects the slack budgetary; (4) knows how much the budget emphasis affects the slack budgetary. This kind of research is quantitative research. The object of this research is boelamo district BKAD. The sample sampling technique in this study is using the tedium sampling method. Data collection was conducted via a survey method using a questionnaire that was directly distributed to all employees in boalemo county records. The study suggests that (1) environmental turbulence, self-esteeme and budget emphasis significantly simultaneously affect the slack budgetary, (2) environment turbulence does not significantly to the slack budgetary, (3) self-esteem has a positive and significant impact on the slack budgetary, (4) budget emphasis have an insignificant positive effect on the slack budgetary.
Operational Audit of the Company's Sales Function E-Commerce Diabeaproject Mulyana Machmud; S. Syamsuddin; Nur Lazimatul Hilma Sholehah; Parmin Ishak
Jurnal Economic Resource Vol. 4 No. 1 (2021): March-August
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to determine whether the operational activities implemented by the sales function at the Makassar Diabeaproject company were running effectively. This type of research is a case study—data obtained by conducting documentation and interviews. The data analysis technique was using descriptive analysis based on the audit findings. This study indicates that the sales function's implementation has run quite effectively because it carries out almost all sales function activities. However, there are still some weaknesses that the company has. defects in the form of the absence of criteria guidelines for giving promos or discounts to buyers and no proof of transactions for payments via bank transfer.
Pendampingan Pengelolaan UMKM Desa Batu Hijau dalam Upaya Peningkatan Mutu dan Promosi Produk Mustafa, Muhammad Sabir; Ishak, Parmin; Musafir, Musafir; Sholehah, Nur Lazimatul Hilma
Jurnal Pengabdian Masyarakat Borneo Vol 8, No 2 (2024)
Publisher : Universitas Borneo Tarakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35334/jpmb.v8i2.4987

Abstract

Desa Batu Hijau memiliki hasil laut berupa Cumi yang sangat melimpah dan telah dikembangkan menjadi suatu produk olahan cumi yakni Sambal Cumi dan Kripik Cumi oleh Karang Taruna yang terbagi ke dalam 6 kelompok UMKM Desa Batu Hijau. Namun, hasil produksi makanan cumi tersebut masih kurang maksimal karena kurangnya pemahaman kelompok UMKM terhadap pengelolaan dan pengembangan usaha serta tidak adanya legalitas usaha yang dimiliki, membuat hasil produksi kelompok UMKM tersebut harus vakum sejak tahun 2020. Oleh karena itu kelompok UMKM perlu untuk meningkatkan pemahamannya dalam digital, pembuatan merek dan legalitas pemasaran. Berdasarkan hal tersebut maka penting untuk dilakukan pelatihan dan pendampingan kelompok kepada UMKM Desa Batu Hijau agar dapat Kembali ke pasar dan memiliki brand serta legalitas untuk bersaing di pasar modern maupun platform e-commerce yang ada saat ini. Pelatihan dan Pendampingan digital marketing, branding, dan legalitas usaha bertujuan untuk memberikan pengetahuan dan keterampilan bagi kelompok UMKM agar dapat memperkuat kelangsungan usaha dan memaksimalkan potensi desa. Hasil evaluasi dari kegiatan pengabdian ini sangat bermanfaat untuk meningkatkan pengetahuan dan keanggotaan kelompok UMKM dalam pembuatan email, media sosial bisnis, website, pembuatan merek, label, iklan gambar dan pendaftaran legalitas usaha (NIB dan PIRT).  Kata Kunci : produk olahan cumi, digital marketing, branding, legalitas usaha
Co-Authors Ibrahim, Rizkyanto Muhammad Sabir Mustafa Mulyana Machmud Musafir, Musafir Muslim Muslim Ngabito, Dewi Nur Rahmi Parmin Ishak Rahim, Syamsuri S. Syamsuddin Salsabila, Unik Hanifah Siwin Mohamad Suleman, Nurjana Syamsuri Rahim Yundari, Yundari