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The Influence of Workload, Work Stress, Job Satisfaction, Work Discipline, and Compensation on Turnover Intention Among Nurses in Purbalingga Regency Sutaryo, Sutaryo; Santoso, Suryo Budi; Astuti, Herni Justiana; Kusbandiyah, Ani
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 2 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i2.5003

Abstract

This research aims to determine the effect of workload, work stress, job satisfaction, work discipline, and compensation on turnover intention among nurses in Purbalingga Regency. The type of research used in this research is quantitative research, the data source used is primary data with a data collection method in the form of a survey using a questionnaire. The population in this study were all nurses in Purbalingga Regency, totaling 471 people. The sample in this study amounted to 216 people using purposive sampling. The instrument test requirements used are validity and reliability tests. The data analysis method uses multiple linear regression and the hypothesis tests used are the T-test. The results of this study partially state that Workload has a positive effect on nurses' Turnover Intention in Purbalingga Regency, Work Stress has a positive effect on nurses' Turnover Intention in Purbalingga Regency, Job Satisfaction has a negative effect on nurses's Turnover Intention in Purbalingga Regency, Work Discipline has a negative effect on nurses's Turnover Intention in Purbalingga Regency, Compensation has an negative effect on nurses' Turnover Intention in Purbalingga Regency.
SUSTAINABLE DEVELOPMENT: IMPLEMENTASI GREEN ACCOUNTING DAN MATERIAL FLOW COST ACCOUNTING (STUDI KASUS PERUSAHAAN CONSUMER NON-CYCLICALS TAHUN 2021-2023) Dewi, Putri Elvina Clarissa; Inayati, Nur Isna; Kusbandiyah, Ani; Pandansari4, Tiara
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.8331

Abstract

This study aims to analyze the contribution of Green Accounting and Material Flow Cost Accounting (MFCA) to the achievement of sustainable development in consumer non-cyclical sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The background of this study stems from the increasing pressure to integrate environmental aspects into business strategies, both as a form of social responsibility and as an effort to maintain the company's legitimacy in the eyes of the public. This research employs a quantitative approach with a sample of 61 companies and a total of 183 observational data points. The testing was conducted using panel data regression analysis with the Random Effect Model (REM). The classical assumption test results indicated no multicollinearity, but heteroscedasticity was found; therefore, Robust Standard Errors were applied in the data processing. The findings reveal that Green Accounting does not have a significant effect on sustainable development, whereas MFCA has a positive and significant influence. These results suggest that cost efficiency through the management of material flows can drive a company’s sustainability achievements. On the other hand, the suboptimal implementation of Green Accounting in strategic decision-making processes hinders its contribution to sustainability. This study provides important implications for companies and policymakers to strengthen the implementation of integrated, measurable, and goal-aligned environmental accounting practices in support of sustainable development.
The Role of Governance, GDP, and Inflation in Attracting Foreign Investment: Empirical Evidence in ASEAN Kuswara, Arif Rahman; Pratama, Bima Cinintya; Purwidianti, Wida; Kusbandiyah, Ani
E-Jurnal Akuntansi Vol. 35 No. 11 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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

Abstract

This study aims to examine the factors of governmental and non-governmental governance that influence FDI in ASEAN countries, with a research sample from 2005 to 2023. The factors of governmental governance are represented by the rule of law, government effectiveness, and regulatory quality. This study uses quantitative research. Quantitative data was obtained using secondary data in the form of Governance Data documentation from the Worldwide Governance Indicators (WGI) from the World Bank. FDI Data is in the form of FDI flow data from World Development Indicators (WDI), UNCTAD, and national investment agencies (BKPM for Indonesia). The analysis method used is multiple linear regression using STATA17. The results of the study show that regulatory quality and inflation have a positive effect on FDI. Meanwhile, the factors of rule of law, government effectiveness, and GDP have no effect on FDI. The contribution of this study is to serve as a practical guide for the government and policymakers in designing strategic programs for the quality of government regulations and inflation stability policies in order to attract FDI to Indonesia.
Pengaruh Etika Uang, Modernisasi Sistem Administrasi Perpajakan, dan Sosialisasi Perpajakan terhadap Kepatuhan Pajak Arba Rafika Syawal Choerunnisa; Ani Kusbandiyah; Azmi Fitriati; Rina Mudjiyanti
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.1340

Abstract

UMKM merupakan sektor yang strategis dalam meni­ngkatkan perekonomian nasional dan berpotensi besar sebagai sumber penerimaan pajak. Namun tingkat kepa­tu­han pajak pelaku UMKM di Kabupaten Banyumas masih tergolong rendah. Penelitian ini dilakukan dengan tujuan untuk menganalisis pengaruh etika uang, modern­isa­si sistem administrasi perpajakan, dan sosialisasi perpajakan terhadap kepatuhan pajak UMKM. Metode penelitian menggunakan pendekatan kuantitatif dengan metode asosiatif. Sampel penelitian ini adalah berjumlah 100 responden yang diambil menggunakan teknik Stratifed Random Sampling. Regresi linear berganda digunakan untuk menganalisis data, dan dihasilkan variabel moderni­sasi sistem administrasi perpajakan, sosialisasi perpajakan berpengaruh positif dan signifikan, Namun etika uang tidak berpengaruh signifikan terhadap kepatuhan pajak UMKM. Hasil penelitian ini menunjukan optimalisasi sistem administrasi perpajakan berbasis teknologi, serta pelaksa­naan sosialisasi pajak yang intensif dan berkelanjutan untuk mendorong kepatuhan pajak UMKM. Penelitian ini memberikan bukti empiris kontekstual di kabupaten banyumas agar dapat menjadi dasar perumusan kebijakan peningkatan kepatuhan pajak.