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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Kajian Bisnis STIE Widya Wiwaha
Endah Aprimulki
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS ATAS TEMUAN BERULANG BANTUAN KEUANGAN PARTAI POLITIK DI KABUPATEN TEMANGGUNG Endah Aprimulki; Abdul Halim
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 29 No 1 (2021): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (227.141 KB) | DOI: 10.32477/jkb.v29i1.234

Abstract

This research aims to provide an overview of the accountability process for thefinancial assistance from political party (banparpol) in Temanggung, analyzing thecause of repeated findings in the report of Banparpol in the respective district,also identifying the efforts made by the recipients in respond to the repeated findings.This research employs qualitative approach and case study as the research design,with two political parties, A and B, as the object of the research. The data wascollected by documentation and interview. It involved the chairperson of the party,the treasurer, and parts of the party’s organization as participants.The result shows that the reporting process of financial assistance in both parties,A and B, was conducted by forming a committee for every activity related to thefunding of Banparpol. Each committee reported all of the activities fromimplementation of the event, collecting evidence and documentation of the event,and made event summary. After this report is completed, the treasurer will verifyand compile everything which will then become Banparpol’s report. The factorcausing repeated finding on the respective policial parties’ report were the humanresources’ lack of understanding upon administrative process, the inconsistenciesof political party’s regulation, budget disburstment which is processed in the endof the year, lack of motivation and the inability to obey the regulation. Furthermore,different judgement among the examiner also becomes influencing factor. Anothercaus is cultural dimensions that appear in political party B, which are disobedienceand subborness. Efforts made by political party A to avoid the repeated findingsare choosing a regular place which has already had a well structured administrationand conductiong revisions based on the recommendation of the Audit Board (BPK).The first strategy is also performed by political party B, in addition to recruiting LOto provide assistance in understanding political party’s accountability rules andconsulting to Kesbangpol.This research uses Stewardship theory and compliance theory in identifying factorscontributing to the repeated findings in Banparpol’s acountability report inTemanggung district.
PENGARUH KONFLIK PERAN, KELEBIHAN PERAN, INDEPENDENSI, DAN KOMPETENSI TERHADAP KINERJA AUDITOR DENGAN KECERDASAN SPIRITUAL SEBAGAI VARIABEL MODERASI (Studi Empiris pada Kantor Akuntan Publik Pekanbaru dan Padang) Endah Aprimulki; Kamaliah '; Devi Safitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This study examine the influence of role conflict, role overload, independency, and competency to auditor performance with spiritual intelligense as moderating variable (Empirical Study on Representation of Auditor at Pekanbaru and Padang. Respondents in this study are auditors who worked public accounting firm in Pekanbaru and Padang. The number of auditor that were visited in this study were 60 auditors from 12 public accounting firms. The method of determining the sample is by using purposive sampling method, while the data processing method used by reseacher are the multiple regression and moderate regression analysis and use SPSS version 20.00 as the software for processing the data. The result shows that the role conflict give a significant influence in auditors performance. Variable of role overload give a significant influence in auditors performance. Variable of independency give a significant influence in auditors performance. Variable of competency give a significant influence in auditors performance. Spiritual intelligent as moderating variable can moderate role conflict, role overload, independency, and competency on auditors performance.Keyword : role conflict, role overload, independency, competency, spiritual intelligence, auditor performance
PENGARUH KONFLIK PERAN, KELEBIHAN PERAN, INDEPENDENSI, DAN KOMPETENSI TERHADAP KINERJA AUDITOR DENGAN KECERDASAN SPIRITUAL SEBAGAI VARIABEL MODERASI (Studi Empiris pada Kantor Akuntan Publik Pekanbaru dan Padang) Endah Aprimulki; Kamaliah kamaliah; Devi safitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This study examine the influence of role conflict, role overload, independency, and competency to auditor performance with spiritual intelligense as moderating variable (Empirical Study on Representation of Auditor at Pekanbaru and Padang. Respondents in this study are auditors who worked public accounting firm in Pekanbaru and Padang. The number of auditor that were visited in this study were 60 auditors from 12 public accounting firms. The method of determining the sample is by using purposive sampling method, while the data processing method used by reseacher are the multiple regression and moderate regression analysis and use SPSS version 20.00 as the software for processing the data. The result shows that the role conflict give a significant influence in auditors performance. Variable of role overload give a significant influence in auditors performance. Variable of independency give a significant influence in auditors performance. Variable of competency give a significant influence in auditors performance. Spiritual intelligent as moderating variable can moderate role conflict, role overload, independency, and competency on auditors performance.Keyword : role conflict, role overload, independency, competency, spiritual intelligence, auditor performance
ANALISIS ATAS TEMUAN BERULANG BANTUAN KEUANGAN PARTAI POLITIK DI KABUPATEN TEMANGGUNG Endah Aprimulki; Abdul Halim
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 29 No 1 (2021): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (862.285 KB) | DOI: 10.32477/jkb.v29i1.234

Abstract

This research aims to provide an overview of the accountability process for the financial assistance from political party (banparpol) in Temanggung, analyzing the cause of repeated findings in the report of Banparpol in the respective district, also identifying the efforts made by the recipients in respond to the repeated findings. This research employs qualitative approach and case study as the research design, with two political parties, A and B, as the object of the research. The data was collected by documentation and interview. It involved the chairperson of the party, the treasurer, and parts of the partys organization as participants. The result shows that the reporting process of financial assistance in both parties, A and B, was conducted by forming a committee for every activity related to the funding of Banparpol. Each committee reported all of the activities from implementation of the event, collecting evidence and documentation of the event, and made event summary. After this report is completed, the treasurer will verify and compile everything which will then become Banparpols report. The factor causing repeated finding on the respective policial parties report were the human resources lack of understanding upon administrative process, the inconsistencies of political partys regulation, budget disburstment which is processed in the end of the year, lack of motivation and the inability to obey the regulation. Furthermore, different judgement among the examiner also becomes influencing factor. Another caus is cultural dimensions that appear in political party B, which are disobedience and subborness. Efforts made by political party A to avoid the repeated findings are choosing a regular place which has already had a well structured administration and conductiong revisions based on the recommendation of the Audit Board (BPK). The first strategy is also performed by political party B, in addition to recruiting LO to provide assistance in understanding political partys accountability rules and consulting to Kesbangpol. This research uses Stewardship theory and compliance theory in identifying factors contributing to the repeated findings in Banparpols acountability report in Temanggung district.
Co-Authors A Halim Devi Safitri Kamaliah ' Kamaliah Kamaliah S.Pd. M Kes I Ketut Sudiana .