Basri Mutia Yesi
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FAKTOR – FAKTOR YANG MEMPENGARUHI MINAT APARAT DESA UNTUK MELAKUKAN WHISTLEBLOWING (Studi Empiris Aparat Desa di Kecamatan Kelayang, Kabupaten Indragiri Hulu) Riarni Ferty; Basri Mutia Yesi; Nurazlina Nurazlina
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The level of deception (fraud) in Indonesia which is still a great deal andrampant corruption is occurring. One of the most effective ways to dismantle the fraudaccording to the ACFE (Association of Certified Fraud Exammer) in the report of theRTTN (Report to the Nation) is a whistleblowing (tips). This research aims to know theinfluence of organizational commitment, machiavellian, reward, idealism ethicalorientation, relativism ethical orientation against interest to do whistleblowing. Thepopulation in this research is the entire apparatus of the village who worked in districtKelayang, Indragiri Hulu Regency. There are 16 villages in Kecamatan Kelayang,Kabupaten Indragiri Hulu. As for the sampling technique used was sampling insindental.Insindental is the determination of the sampling sample based on coincidence, i.e.,anyone who by chance/insindental met with researchers then can be used as a sample, ifa person is seen incidentally found it suitable as a data source. The results of hypothesistesting that is: first, a commitment to the Organization's effect on interest to do thewhistleblowing. Second, machiavellian has no effect against the interest to do thewhistleblowing. Third, reward has no effect against the interest to do the whistleblowing.Fourth, idealism ethical orientation effect on interest to do the whistleblowing. Fifth,relativism ethical orientation has no effect against the interest to do the whistleblowing.Key words: Whistleblowing, Organizational Commitment, Machiavellian, Reward,Idealism Ethical Orientation and Relativism Ethical Orientation
PENGARUH PENERAPAN PRINSIP-PRINSIP GOOD GOVERNANCE TERHADAP KINERJA PEMERINTAH DESA (Studi Empiris Pada Desa di Kabupaten Kepulaun Meranti) Findayani Igus Tusanti; Basri Mutia Yesi; Zarefar Arumega
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to prove empirically the influence of the principles of goodgovernance on the performance of the village government. The population of this study isthe village government in the Kepulauan Meranti Regency. The research sample usedpurposive sampling, namely all villages in Tebing Tinggi District, Tebing Tinggi Baratand Rangsang Barat District of Meranti Islands, which amounted to 31 villages. Datawas collected through surveys by distributing questionnaires, where the respondents werevillage heads, village secretaries, heads of financial affairs and 124 general affairsheads. The analytical method used in this study is multiple regression analysis. Theanalytical tool used is Statistical Product and Service Solution (SPSS) version 23.0. Thevariables used are transparency, accountability, community participation and justice asindependent variables. While the performance of the village government as the dependentvariable. The results of the study show that transparency, accountability, communityparticipation and justice have a positive effect on the performance of the villagegovernment.Keywords : Transparency, Accountability, Community Participation, Justice, VillageGovernment Performance.
ANALISIS PENERIMAAN PAJAK ATAS BUMI DAN/ ATAU BANGUNAN PADA KECAMATAN LAREH SAGO HALABAN Yolanda Dizza; Basri Mutia Yesi; Hanif Afriana Rheni
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 2 (2021): (Juli - Desember)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research purpose is to observe low acceptance of Rural and Urban Land or Building Tax receipts in Lareh Sago Halaban District. The method used in this research is qualitative research with the purpose to explain a phenomenon in depth through data collection, interviews, and observations. The technique used in choosing the population is the snowball sampling method from the Head of Finance. Triangulation is used to test the validity of the data by comparing each research method, which means the result of the interview compared to observation, then compared to the data. from the result of interviews, observation, and documentation it is known that low acceptance of Rural and Urban Land and Building (PBB P2) in Lareh Sago Halaban District is caused by the error in tax payable notification letter, taxpayer's economic factors, lack of tax payer's awareness, inappropriate tax collection wages, overlapping tax policies, and data reporting errors.keywords : Therefore, to increase Rural and Urban and Building Tax Revenues (PBB P2), local governments need to set the right policies.