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The Impact of Physiopathy Natures on Acceptance of Fraud Behavior on Accounting with Financial Security as a Moderating Variable Nursida Dewi; Hamidah Hamidah
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3800

Abstract

Previous studies have supported the notion that Economics and Business students are more likely to have higher scores for psychopathic traits, but research has not been conducted to support whether this inherited trait has direct implications for the future likelihood that these students will take on an important role in the survival of the company, or whether their choice to study economics and business at the undergraduate and graduate levels has something to do with their inherited psychopathic traits. The question that this study aims to answer is whether the influence of psychopathic traits on acceptance of fraud is relatively higher when their financial resilience is better. A quantitative approach with SEM AMOS 22 and SPSS 22 was used to conduct the research. Respondents are active accounting graduate students in various universities with minimum accreditation B. The results of this study support both hypotheses, the first hypothesis is that psychopathic traits will affect acceptance of accounting fraud, and the second hypothesis is that the interaction between financial resilience and psychopathic traits affects the relationship between psychopathy and acceptance of accounting fraud.
Islamization of Accounting Policies as a Solution to the Ethical Problem in Accounting through Accounting Education Saikou Gassama; Tjiptohadi Sawarjuwono; Hamidah Hamidah
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 2 (2021): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i2.1822

Abstract

There is a growing concern for accountant involvement in the continuous scandals which is due to the ethical judgments of certain accountants and amount of academics recommend that the school system is partly responsible. The ethical elements of accounting education were found to be inadequate, so there is a lack of meaningful attention to tackling accounting problems. In the first place, the purpose of this study is to highlight the importance of ethics in accounting education. Second, the paper argues that in the application of accounting ethics, specifically Islam, accounting education should concentrate on religious codes of ethics and values. Furthermore, this research explored the ethical viewpoint of Islam and how it gives some insights into the process of creating a more harmonized and ethical accountant. This study suggests the Islamization of the ethical concept of accounting as a solution to the ethical challenges the accounting profession is confronted with, in the form of the introduction of Islamic ethics in accounting curricula to be taught as part of the ethical accounting education method., the paper is a concept paper using other publications on the topic with the aimed of suggesting good system of accounting education that will produce accountants with excellent ethics.
The Effect of Employer Branding, Employee Branding and Job Satisfaction and Engagement as Mediation Variables on the Performance of Nurses in A Hospital Type E Windayanti Windayanti; Wibowo Wibowo; Hamidah Hamidah; Widarto Rachbini
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.4896

Abstract

This study aims to test, review and analyze in order to know, a picture of the influence of employer branding, employee branding, job satisfaction, and engagement as a mediating variable on the performance of hospital nurses type E. The study was conducted with a survey method against three hundred and fifty respondents using a questionnaire. While testing and data analysis were done using the technique of the analysis of Structural Equation Models (SEM) through the program SMART PLS Version 3.0. The results of the research show that Employer branding has a strong influence and positive impact on employee engagement. Employee branding influences the medium and positive impact on employee engagement. Job satisfaction influences the medium and positive impact on employee engagement. Employer branding influences the medium and positive impact on performance. Employee branding influences a weak and positive impact on performance. Job satisfaction has an influence is a weak and positive impact on performance. Engagement mediates the influence of employer branding on performance. Employee engagement mediates the influence of employee branding on performance. Employee engagement mediates the effect of job satisfaction on performance. Thus, engagement is proven to mediate the reinforcement influence on the performance of nurses in a hospital type E.
Does ISO 14001 Moderate the Effect of Green Innovation on Financial Performance Indira Karima Umaroe; Hamidah Hamidah
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6832

Abstract

The purpose of this research is to gather empirical evidence on the influence of green processes and green product innovation on financial performance moderated by ISO 14001. The research population is the manufacturing sector listed on the Indonesia Stock Exchange during 2012-2019. The sample was chosen based on specific criteria and so the research sample obtained 184 observations. The conclusion is that green process innovation and green product innovation influence an increase in financial performance proxied by return on assets (ROA) however, ISO 14001 certification does not moderate the influence of green process innovation and green product innovation on financial performance. Regardless of whether the organization achieves ISO 14001 certification, it will continue to implement green innovation. The purpose of ISO 14001 certification is to create a green image for the organization; therefore, a company with ISO 14001 certification does not always apply green innovation or even increase its performance.  
The Effect of Transformational Leadership, Career Adaptation, and Career Commitment on Lecturer Career Success the Role of Job Embeddedness at La Tansa Mashiro College Banten Wildan Wildan; Hamidah Hamidah; Dewi Susita
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6510

Abstract

Based on career construction theory and job attachment theory, the aim of this study is to provide insight into the interaction between transformational leadership, career adaptation, and career commitment on career success and the role of job embeddedness as moderating. A quantitative approach is used for this research. Data were collected from 129 lecturers at La Tansa Mashiro College. Rangkasbitung, Banten. Hypothesis testing using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that the effect of transformational leadership on career adaptation is not significant, job embeddedness as a moderator is needed for lecturer career success.
Co-Authors Abdurahman Abdurrahman Alfiansyah Alfiansyah Alifia Khana Fitrah Amelia Risnauli br. Lumbangaol Anang Walian Anisa Musyarrof Asep Darmansyah Astuti Dola Bastina Budiman Budiman Caswita Caswita Dewi Susita Farida Heriyani Faudah Ashri Nurfurqoni Faudah Astri Nurfakrohni Fitria Fitria Gemelthree Ardiatus Subekti Halimatussakdiah Halimatussakdiah Hapzi Ali Harrizkie Arie Pradana Hengki Hengki Herda Ariyani Husen Hutagalung Ijah Bahijah Indira Karima Umaroe Indrawati Indrawati Irma Nur Amalia Irsan Herlandi Putra Jasmani Jasmani Jomima Batlajery Jufrizal Jufrizal Junaedi Abdillah, Junaedi Khalimah Tussakdiyah Kurniati Puji Lestari Laurentinus Laurentinus M. Fachjri Kurniawan MARIA BINTANG Maryanah Maryanah Mega Sari Mita Kurniati Muchlis R. Luddin Muhammad Abrar Muhammad Akbar Muhammad Faqih Muhammad Nazemi Muhammad Redha Anshari Muhtarudin Muhtarudin Mukffan Mukffan Mu’alimin Mu’alimin Nadira Nadira Fajri Nina Primasari Nuriyah Nuriyah Nursida Dewi Okkita Rizan Okkita Rizan Prenggono, Muhamad Darwin Purwana E.S., Dedi Putri Dewi Anggia Rafi'i Rafi'i Rahayu, Diah Rully Hevrialni Rustiana, Erna Saddan Yasir Saikou Gassama Sarwindah Sarwindah Siska Helina Siti Afiqah Bt Mohamed Tahir SITI FATIMAH Sosialita, Tiara Diah Sri Harini Sri Hastuti Noer Sri Hertimi Sri Indriani Sujono Sujono Sumaina Duku Syahril Romli Thoibatun Nafisah Tjiptohadi Sawarjuwono Ulfa Sari Febriani Undang Rosidin Usep Suhud Wawan Gunawan Wawan Gunawan Wibowo Wibowo Widarto Rachbini Widarto Rachbini Wildan Wildan Windayanti Windayanti Wiwin Hendriani Yan Sartika Yulia Djahir