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Nurazlina Nurazlina
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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 RATE BAGI HASIL DAN BI RATE TERHADAP DANA PIHAK KETIGA PERBANKAN SYARIAH (STUDI PADA BANK PEMBIAYAAN RAKYAT SYARIAH YANG TERDAFTAR DI BANK INDONESIA) Ferdiansyah Ferdiansyah; Nurazlina Nurazlina; Eka Hariyani
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study used a purposive sampling method or sampling based on criteria of course. The samples were is BPRS (Bank Pembiayaan Rakyat Syariah). The method used in this study, namely multiple linear regression to analyze the effect of partial with SPSS version 20.0. From the results of testing that has been done partial test (t test) showed that the variable in the Rate of Profit Sharing BPRS group that has a strong influence on the Third Party Funds. And the BI rate individually had no effect on Deposits period January 2010 - October 2013. The amount of influence that caused (R2) in the BPRS of 55%, while the remaining 45% is influenced by othervariables not included in the study.Keywords: Third Party Funds, Rate of Profit Sharing, and BI Rate
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR DALAM PEMBERIAN OPINI AUDIT ATAS LAPORAN KEUANGAN (Studi pada Auditor di BPK Perwakilan Provinsi Riau) Ifany Arfa Unnisa; Nurazlina Nurazlina; Azhari Sofyan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study was purpose to aimed the effect of interim investigation, indepedence, skills audit and scope audit on giving audit opinion on finances report. Collecting data of this study using a questionnaire submitted to 55 auditors who work at Badan Pemeriksa Keuangan (BPK) Riau Province Representation. From questionnaires distributed 48 questionnaires (87.27%) ware completed and can be processed. Data analysis methode for this research was multiple regressionwith SPSS version 17. Result of this study give evidence that interim investigation, indepedence and skils audit effect to ward giving audit opinion on finances report. Mean while scope audit didn't effect to ward giving audit opinion on finances report. The results showed that interim investigation have an effect on the giving audit opinion with coefficient of regression equal to 0.022by significance value equal to 0.000 (alpha 0.05). Indepedence have an effect on the giving audit opinion with coefficient of regression equal to 0,042 by significance value equal to 0.000 (alpha 0.05). Audit skills have an affect the on the giving audit opinion with coefficient of regression equal to 0.011 by significance value equal to 0.000 (alpha 0.05) . Audit scope do not affect on the giving audit opinion with coefficient of regression equal to 0.369 by significance value equal to 0.000 (alpha 0.05). R2 square value equal to 0.547 or 54,7% which means that the independent variable in this study could affect the dependent variable, while the rest45,3% is explained by other variables not included in this study.Keywords: audit opinion, interim investigation, indepedence, skills audit, and scope audit.
PENGARUH OMSET, KEWAJIBAN MORAL, SOSIALISASI PAJAK RESTORAN, DAN KUALITAS PELAYANAN DI DINAS PENDAPATAN KOTA BENGKALISTERHADAP KEPATUHAN WAJIB PAJAK RESTORAN DI BENGKALIS (Studi Kasus Wajib Pajak Restoran Bengkalis Tahun 2012-2016) Seprius Gantino; Zirman Zirman; Nurazlina Nurazlina
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this research is to find out the effect of Turnover, Moral Obligation, The Public of Restaurant Tax, and Service Quality at The Department Revenue of Bengkalis Against Tax Compliance. In this research used the population that obtained by researchers amounted to 116 population and the sample was 60 respondents. The sampling technique in this research is accidental sampling and obtain 12 restaurants, 41 café/coffe shop, 1 canteens, 2 caterings, 2 bread shops,and 2 store. The technique of collecting data used was primary data obtained from questionnaires. Data analysis conducted with multiple regression model with help of software SPSS version 22,0. The variables used in this study are Turnover, Moral Obligation, The Public of Restaurant Tax, and Service Quality at The Department Revenue of Bengkalis and tax compliance. The calculation of dependent and independent variables using indicators from previous research questionnaire. Of the result of the testing that has been done, that Moral Obligation, The Public of Restaurant Tax, and Service Quality at The Department Revenue of Bengkalis has significant value on tax compliance. Meanwhile turnover have no significant effect on tax compliance. The results from coefficient determination (adjusted R2) test is worth 0.522. The conclusion from overall effect of independent variables is 52.2% while the remaining 47,8% is influenced by other independent variables that were not examined and used in this study.Keywords: Turnover, Moral Obligation, The Public of Restaurant Tax, Service Quality at The Department Revenue of Bengkalis and Tax Compliance
Co-Authors Azhari Sofyan Basri Mutia Yesi Eka Hariyani Ferdiansyah Ferdiansyah Ifany Arfa Unnisa Riarni Ferty Seprius Gantino Zirman Zirman