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INVESTASI, PENDAPATAN DAN PENDIDIKAN SEBAGAI VARIABEL PREDIKTOR TERHADAP MINAT NASABAH BERINVESTASI EMAS NURKHOLIK, Nurkholik
Realible Accounting Journal Vol. 3 No. 2 (2024): Realible Accounting Journal
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36352/raj.v3i2.744

Abstract

Abstrak Emas merupakan komoditas yang tidak pernah mengalami penurunan dan cenderung naik setiap saat. Hal ini sangat cocok dijadikan investasi masa depan. Penelitian ini bertujuan untuk mengetahui Pengaruh Minat Berinvestasi Emas yang diukur dengan tingkat Pendapatan dan Pendidikan Nasabah. Sampel dan populasi berasal dari Nasabah PT Pegadaian Cabang Kendal dengan periode penyebaran kuesioner yang dilakukan pada tanggal 7 Maret 2022 s,d. 20 Maret 2022. Berdasarkan metode penelitian probabilitas sampling, total sampel dalam penelitian adalah 100. Uji hipotesis ini memakai analisis regresi linier berganda. Hasil riset menjelaskan jika investasi dan pendapatan mempunyai pengaruh terhadap minat nasabah berinvestasi emas, pendidikan tidak mempunyai pengaruh terhadap minat nasabah berinvestasi emas. Sementara itu, investasi, pendapatan, dan tingkat pendidikan semuanya mempengaruhi minat nasabah untuk berinvestasi emas.
FRAUD DETERMINANTS MODERATED BY INDIVIDUAL MORALITY Paramita, Patricia Dhiana; Luhgiatno, Luhgiatno; Adhi, Daniel Kartika; Nurkholik, Nurkholik; Wahyuningsih, Panca
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 19, No 2: December 2024
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.19.2.278-289

Abstract

This study took the object in the Public Accounting Firm (KAP) in Semarang City, where there is a phenomenon of increasing fraud intensity among public accountants which is motivated by increasing pressure, opportunity and rationalization among them. The purpose of this study is to determine the impact of pressure, opportunity and rationalization partially and simultaneously on fraud, to find out whether individual morality strengthens the impact of pressure, opportunity and rationalization partially on fraud. The population of the study was 140 people and the sample taken was 125 people using the Proportional Purposive Sampling technique and the data analysis technique using Moderated Regression Analysis (MRA). The results of the study can be described that pressure, opportunity and rationalization partially and simultaneously have a significant positive impact on fraud. In addition, individual morality strengthens the impact of pressure, opportunity and rationalization partially on fraud. The policy that must be taken by the management of the Public Accounting Firm (KAP) in Semarang is to make policies that can eliminate the occurrence of pressure, opportunity and rationalization in the work environment of public accountants.
EARN MONEY MAKER TRAINING FOR ANDROID TO INCREASE PASSIVE INCOME FOR RESIDENTS IN MANGUNSARI VILLAGE GUNUNGPATI DISTRICT, SEMARANG CITY Paramita, Patricia Dhiana; Adhi, Daniel Kartika; Nurkholik, Nurkholik; Widyastuti, Ika Aprilia
Fokus ABDIMAS Vol 4, No 1: April 2025
Publisher : STIE Pelita Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/abdimas.4.1.84-92

Abstract

Today, the rapid development of the smartphone world must be followed by the mindset of society so as not to be left behind. Sophisticated Android-based smartphones are already widely available on the market, with various contents that essentially increasingly pamper users. It is good that the use of smartphones as a means of telecommunications is not only for sharing news with relatives, friends or colleagues, but can also be used as a means to increase passive income. There needs to be an effort to find other breakthroughs to obtain income, one way is to find passive income via smartphone by using the earn money maker application. Training on passive income with the earn money maker application has never been carried out in Mangunsari Village, Gunungpati District, Semarang City, and it is even possible that it is rarely done in other places. This is because there are no competent people about the earn money maker application who can provide introduction and training to residents. The purpose of this training is to open the minds of residents so that they can make passive income by using various applications that can generate money from Android smartphones owned by residents. In the future, it is hoped that with this earn money maker for android training, it will increase residents' understanding and knowledge about various applications on Android smartphones that residents can use as an alternative to increase passive income. Keywords: earn money maker for android and passive income
ANALISIS DETERMINAN AUDIT DELAY PADA SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI Nurkholik, Nurkholik
Jurnal Media Ekonomi (JURMEK) Vol 26 No 1 (2021): Jurnal Media Ekonomi (JURMEK) April
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jurmek.v26i1.1279

Abstract

The purpose of this research is to examine the effect of Company Size, Profitability, Solvability and Public Accounting’s Size on Audit Delay. This research used a sample of manufacture companies in the Consumer Goods Industry Sector Food and Beverage Sub Sector which are registered in Indonesia Stock Exchange during 2015 until 2019 period. There are 10 companies used as the sample of the research with an observation period of 5 years. Based on the purposive sampling method, the total of the research sample is 50. The dependent variable of the research is Audit Delay. The independent variable of the research is Company Size, Profitability, Solvability and Public Accounting’s Size. The hypothesis was examined using descriptive statistics, precondition analysis test, multiple linear regression analysis.The result of hypothesis testing on the Company Size, Profitability did not affect the Audit Delay and the Solvability, Public Accounting’s Size affect the Audit Delay.
ANALISIS DETERMINAN AUDIT DELAY PADA SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI Nurkholik, Nurkholik
Jurnal Media Ekonomi (JURMEK) Vol 26 No 1 (2021): Jurnal Media Ekonomi (JURMEK) April
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jurmek.v26i1.1279

Abstract

The purpose of this research is to examine the effect of Company Size, Profitability, Solvability and Public Accounting’s Size on Audit Delay. This research used a sample of manufacture companies in the Consumer Goods Industry Sector Food and Beverage Sub Sector which are registered in Indonesia Stock Exchange during 2015 until 2019 period. There are 10 companies used as the sample of the research with an observation period of 5 years. Based on the purposive sampling method, the total of the research sample is 50. The dependent variable of the research is Audit Delay. The independent variable of the research is Company Size, Profitability, Solvability and Public Accounting’s Size. The hypothesis was examined using descriptive statistics, precondition analysis test, multiple linear regression analysis.The result of hypothesis testing on the Company Size, Profitability did not affect the Audit Delay and the Solvability, Public Accounting’s Size affect the Audit Delay.
PENGARUH DESENTRALISASI, KETIDAKPASTIAN TUGAS, DAN KOMITMEN ORGANISASI TERHADAP KINERJA MANAJERIAL DENGAN SISTEM AKUNTANSI MANAJEMEN SEBAGAI VARIABEL MODERASI Nurkholik, Nurkholik; Paramita, P.D.
Realible Accounting Journal Vol. 5 No. 1 (2025): Realible Accounting Journal
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36352/raj.v5i1.1184

Abstract

Abstract This research is motivated by the problems encountered at PT. Real Glass, a dark gray glass manufacturer based on sheet glass and float glass technology. In an effort to meet market demand, the company has committed to improving product quality and quantity. However, the company is facing a decline in managerial performance, allegedly caused by suboptimal decentralization, unclear assignments, and weak organizational commitment. This condition has the potential to hinder the achievement of operational targets and the company's overall strategy. The purpose of this study was to determine the impact of decentralization, task uncertainty, and organizational commitment partially on managerial performance and to determine whether the management accounting system strengthens the impact of decentralization, task uncertainty and organizational commitment partially on managerial performance. The population in this study were all employees working at PT. Real Glass Semarang totaling 100 people. The number of samples taken in this study was determined through the census method, by taking a sample of 100 people or the total population. The data analysis techniques used were Multiple Linear Regression and Moderated Regression Analysis (MRA). Data analysis showed that decentralization, task uncertainty and organizational commitment partially had a significant positive impact on managerial performance, and the management accounting system strengthened the impact of decentralization and organizational commitment partially on managerial performance, but the management accounting system weakened the effect of task uncertainty on managerial performance. Keywords: Decentralization, Task Uncertainty, Organizational Commitment, Management Accounting Systems, Managerial Performance