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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Ekonomi, Akuntansi, dan Manajemen Multiparadigma (JEAMM) JIMAD : Jurnal Ilmiah Multidisiplin Servqual: Jurnal Ilmu Manajemen
Posi, Sahrul Hi
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Languange, Linguistic, Communication & Media Social Sciences

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BUDAYA ETIS ORGANISASI, EFEKTIFITAS PENGENDALIAN INTERNAL, KETAATAN ATURAN AKUNTANSI DAN KECENDERUNGAN KECURANGAN AKUNTANSI Manoma, Suharli; Posi, Sahrul Hi
Jurnal Ekonomi, Akuntansi dan Manajemen Multiparadigma (JEAMM) Vol 1, No 1 (2019): Oktober
Publisher : Jurnal Ekonomi, Akuntansi dan Manajemen Multiparadigma (JEAMM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1145.852 KB)

Abstract

Tujuan penelitian ini untuk menggali persepsi para pegawai pengelola keuangan pada Satuan Kerja Perangkat Daerah (SKPD) Kota Ternate mengenai pengaruh budaya etis organisasi, efektifitas pengendalian internal dan ketaatan aturan akuntansi terhadap kecenderungan kecurangan akuntansi. Penelitian ini dilakukan pada SKPD Pemerintah Kota Ternate. Sampel penelitian ini sejumlah 72 Responden. Pengujian hipotesis menggunakan analisis regresi linear berganda dengan menggunakan program SPSS 21. Hasil penelitian ini menunjukkan bahwa dari tiga hipotesis yang diajukan ini seluruhnya terdukung dalam penelitian ini.Kata kunci:   Budaya Etis Organisasi, Efektifitas Pengendalian Internal, Ketaatan Aturan Akuntansi, kecenderungan kecurangan akuntansiThe purpose of this research is to explore the perceptions of financial management employees in the Ternate Regional Work Unit (SKPD) regarding the influence of organizational ethical culture, effectiveness of internal controls and compliance with accounting rules for trends in accounting fraud. This research was conducted at the Ternate City Government SKPD. The sample of this research is 72 respondents. Hypothesis testing uses multiple linear regression analysis using the SPSS 21 program. The results of this study indicate that all three hypotheses proposed are supported in this study.Keywords: Organization?s ethic culture, effectiveness in internal control, compliance to accounting rules and tendency of accounting fraud
Pengaruh Tingkat Pendidikan, Pemahaman Akuntansi Dan Pelatihan Penyusunan Laporan Keuangan Terhadap Pelaporan Keuangan Bumdes Berdasarkan SAK ETAP Posi, Sahrul HI; Putra, Sang Putu Angga Mahendra
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i2.29591

Abstract

The purpose of this study aims to determine the factors that affect the financial reporting of BUMDes based on SAK ETAP. This research method uses quantitative descriptive methods and primary data. This study took a sample of 47 BUMDes in 5 districts in North Halmahera Regency. The sampling technique used in this study was purposive sampling technique.The results showed that the level of education had no effect on the financial reporting of BUMDes based on SAK ETAP. Accounting understanding has a positive effect on BUMDes financial reporting based on SAK ETAP. Financial report preparation training has no effect on BUMDes financial reporting based on SAK ETAP. This research specifically explains how the level of education, understanding of accounting, and training in the preparation of BUMDes financial statements in North Halmahera Regency is influenced, so that it can be used as a guide for the government to make policies related to BUMDes financial management in accordance with applicable regulations. This research is only limited to 47 BUMDes in 5 Districts. So it is suggested to further researchers to expand the object of research but to add other objects such as in every sub-district in North Halmahera Regency  
Pengaruh Komitmen Organisasi Dan Kompensasi Terhadap Kinerja Guru Hibata, Oktoleni Jein; Posi, Sahrul Hi; Manoma, Suharli
JIMAD : Jurnal Ilmiah Multidisiplin Vol. 1 No. 4 (2024): JIMAD : Jurnal Ilmiah Multidisiplin (July)
Publisher : Asosiasi Guru dan Dosen Seluruh Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59585/jimad.v1i4.354

Abstract

The management of human resources in an agency environment has a very important role. Human resources are the main factor in planning, directing and supervising all activities. Given the importance of the human resource factor, each agency is required to improve the performance of its employees so that they are qualified and productive to run the agency. The purpose of this study was to determine the effect of organizational commitment and compensation on teachers. The research method used in this study is a quantitative method. The population used as a sample in this study amounted to 26 people as respondents. Data collection was carried out by distributing questionnaires to teachers. The analysis used is multiple linear regression analysis technique. The results of the analysis show that. Simultaneous organizational commitment has a positive and significant effect on teacher performance, while compensation simultaneously has a negative and insignificant effect on teacher performance.
PENGARUH KECERDASAN INTELEKTUAL DAN KECERDASAN EMOSIONAL TERHADAP TINGKAT PEMAHAMAN AKUNTANSI Posi, Sahrul Hi; Muhammad, Irsad
Servqual: Jurnal Ilmu Manajemen Vol. 2 No. 2 (2025): Servqual: Jurnal Ilmu Manajemen
Publisher : CV. Anugerah Duta Perdana

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Abstract

Tujuan penelitian ini untuk memperoleh buktikan secara empiris variabel kecerdasan intelektual dan emosional secara parsial berpengaruh terhadap tingkat pemahaman akuntansi. Teknik sampling yang digunakan dalam penelitian ini adalah teknik purposive sampling. Purposive sampling, jumlah sampel dalam penelitian ini adalah sebanyak 35 mahasiswa. Berdasrkan hasil penelitian diketahui bahwa variabel Kecerdasan Intelektual tidak berpengaruh terhadap Tingkat Pemahaman Akuntansi, dengan sig 0,328 lebih besar dari ? 0,05, diperoleh nilai ttabel sebesar 1,696 dan thitung yakni 0.993. Sedangkan variabel Kecerdasaan Emosional berpengaruh terhadap Tingkat Pemahaman Akuntansi, sig 0,031 lebih kecil dari ? 0,05, diperoleh nilai ttabel sebesar 1,696 dan thitung yakni 2.250.
Co-Authors Hibata, Oktoleni Jein Manoma, Suharli Muhammad, Irsad Putra, Sang Putu Angga Mahendra