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Analysis of factors that affect internal whistle-blowing intentions Rifatul Fitriyah; Rovila El Maghviroh
The Indonesian Accounting Review Vol 9, No 1 (2019): January - June 2019
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v9i1.1675

Abstract

This research aimed to find out more information and empirical evidence on the effect of managerial status, organizational commitment, locus of control, and personal cost on internal whistle-blowing intentions among the employees of Regional Government Work Unit (Satuan Kerja Perangkat Daerah/ SKPD) in Surabaya. This research used 57 employees of SKPD Surabaya as the respondents. The sample was taken using a quota sampling method. This is a quantitative research in which the data were analyzed using multiple regression analysis with SPSS 23. The results shows that the variables of managerial status, locus of control, and personal cost have no effect on internal whistle-blowing intention, while the variable of organizational commitment has an effect onit.
MOTIVASI, KEPUASAN ATAS KOMPENSASI, KOMITMEN ORGANISASI, DAN LINGKUNGAN KERJA TERHADAP PRESTASI KERJA KARYAWAN BAGIAN AKUNTANSI PADA PT PERUMNAS JAWA TIMUR Ineke Dyan Oktaviana; Rovila El Maghviroh; Laila Saleh
The Indonesian Accounting Review Vol 2, No 1 (2012): TIAR - January 2012
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v2i01.320

Abstract

Recently, almost some aspects of human lives have been affected by the fast growth due to the era of emerging globalization. In that case, human resources were considered instrumental in the success of a company, especially in providing the quality for the consumers. One way that companies can do is to manage human resources by improving employees work performance. The purpose of this study is to find out whether there is an influence of motivational variables, satisfaction of the compensation, organizational commitment, and work environment variables towards the job performance of employees in the accounting department at state-owned enterprise of Perumnas (National Housing). It used the sample with the employeesof state-owned enterprises at Perumnas using multiple linear regression analysis.From the analysis of variables, it was found the conclusion of motivation and satisfaction of compensation both have significant influence towards the achievement of the accounting department employees working on state-owned enterprises of Perumnas in East Java. Yet, the variables of organizational commitment and work environment have no significant influence on the work performance of employees at state-owned companies of Perumnas in East Java.
ELEMEN SPM TERHADAP KUALITAS INTERNAL PRODUK PADA PERUSAHAAN MANUFAKTUR BERSERTIFIKASI IS0 9001 DI SURABAYA, GRESIK, DAN SIDOARJO Dara Enggal Herlawanti; Rovila El Maghviroh
The Indonesian Accounting Review Vol 2, No 1 (2012): TIAR - January 2012
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v2i01.317

Abstract

TQM has been implemented in any organization. Through such a management, it is expected that any company and their employees can get their competitive advantage. This study investigates the influence of SPM on internal quality of the product. Continuing research by Maghviroh (2010), the researchers investigate the influence of management control system elements (Level Communication Quality Objectives, Quality Feedback Frequency and Effectiveness of Quality Incentive) on internal quality of the product. This study used the sample of manufacturing businesses whose ISO 9001 certification in Surabaya, Gresik and Sidoarjo. It is an empirical test, with the technique of random sampling, obtained from 11 manufacturing business (42 respondents) with ISO 9001 certification in Surabaya, Gresik and Sidoarjo. SPSS 17.0 for Windows was employed for data analysis. It showed that all hypotheses were accepted. There was a positive influence of the level of communication quality goals on internal quality product, second, positive influence of the feedback frequency on internal quality product quality, and also a positive influence of the effectiveness ofincentives on the quality of the internal quality of the product..
Pameran dan Kinerja UMKM: Sebuah Evaluasi Berkelanjutan Rovila El Maghviroh; Supriyati -
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 1, No 3 (2016)
Publisher : Jur. Akuntansi, Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (345.44 KB)

Abstract

AbstractThis study aims to create a sustainable evaluation design that can be used as a feedback to assess the financial and non-financial performance of the SMEs after exhibition and to assess the non-financial performance of the Exhibition Organiser. The research method was conducted based on case study on the SMEs who were participants of the exhibition organised by the government of East Java Province. The result of this study is a sustainable evaluation design that expected to improve the performance of SMEs in order to improve competitive advantage. The result can also be utilised by the government, state owned enterprises, and private companies as SMEs facilitator to assess whether the exhibition has met the expectation; then, this will be used as a consideration if the SMEs would like to join the future exhibition.AbstrakPenelitian ini bertujuan untuk merancang evaluasi berkelanjutan yang digunakan sebagai umpan balik penilaian kinerja keuangan dan non-keuangan UMKM setelah pameran, dan menilai kinerja non-keuangan Exhibition Organizer. Metode penelitian yang digunakan adalah case study dengan informan UMKM peserta pameran yang diselenggarakan Pemerintah Provinsi Jawa Timur. Hasil penelitian adalah sebuah rancangan evaluasi berkelanjutan yang diharapkan dapat meningkatkan kinerja UMKM sebagai modal untuk meningkatkan daya saing. Hasil penelitian juga dapat digunakan pemerintah, BUMN, dan perusahaan swasta sebagai fasilitator bagi UMKM untuk menilai apakah pameran yang diikuti telah sesuai dengan harapan, dan dipertimbangkan ketika akan mengikuti pameran di masa depan.