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PENGARUH MORALITAS INDIVIDU DAN PENGENDALIAN INTERNAL TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Empiris Pada SKPD di Kota Padang) Eliza, Yulina
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 4, No 1 (2015)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

This study aims to prove empirically: How much influence individual morality to thetendency of accounting fraud and how much influence the internal control overaccounting fraud tendencies. The sample was working units (SKPD) Padang city of48 agencies consist of: Secretariat, Department, Agency, Office, and the District inthe city of Padang. Data were collected by distributing questionnaires to therespondents, while the analysis method used is multiple linear regression method.Results of this study indicate that individual morality turns negative and significanteffect on the rate of Accounting Fraud Trends in Padang city SKPD. That is thebetter individual morality hence diminishing the level of accounting fraud.Furthermore, the Internal Control System and significant negative effect on the levelof the tendency of cheating accounting SKPD Padang. This influence is negative,which means more effective system of internal control then the trend rate ofAccounting fraud on the wane.Keywords: Morality, fraud, accounting
WOMEN LABOUR DOUBLE ROLE ON FAMILY INCOME (CASE STUDY OF FISH AUCTION PLACE IN GAUNG PADANG VILLAGE) Eliza, Yulina; Putra, Trimardi Jaya
jurnal ekonomi Vol 21, No 1 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi H. Agus Salim Bukittinggi

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Abstract

Based on the economic needs of the average family in Kelurahan Gaung Kota Padang has not been fulfilled because the income of family head is relatively low, so to fulfill the needs of the housewife family in the village Gaung tried to suffice Needs by working as a female laborer. The purpose of the research is to know how much contribution is given by women working as workers. The research took place in February 2018. Data retrieval in the form of primary data and secondary data. The primary data is obtained through a direct interview to 30 respondents using kuisoner and secondary data obtained from Padang City Fisheries and Marine Service. Sampling technique is Purposive Sampling is a technique by considering the criteria of respondents are women who work as workers, still have a husband and status marry and have dependents in the family. The resulting Data is presented in a table Form and analyzed descriptively and reflects the magnitude of the contribution given by the female laborer. The amount of contributions given by female laborers is derived from a percentage between the wife's income, husband's income and also the child (who has worked). The results showed that the percentage of women working as workers contributed 44.62%, meaning that the contribution of women's income to family income in Gaung village is good. Good meaning is that the income gained by women by working as laborers has been very helpful to the husband in fulfilling and suffice in the household every day. This means that without the contribution of women, the needs in the family cannot be fulfilled. Berdasarkan kebutuhan ekonomi keluarga rata-rata di Kelurahan Gaung Kota Padang belum tercukupi karena pendapatan kepala keluarga relatif rendah, sehingga untuk memenuhi kebutuhan keluarga ibu rumah tangga yang ada di Kelurahan Gaung berusaha mencukupi kebutuhan dengan bekerja sebagai buruh perempuan. Tujuan penelitian adalah untuk mengetahui berapa besar kontribusi yang diberikan oleh perempuan yang bekerja sebagai buruh. Penelitian dilaksanakan pada bulan Februari 2018. Pengambilan data berupa data primer dan data sekunder. Data primer diperoleh melalui wawancara langsung kepada 30 responden dengan menggunakan kuisoner dan data sekunder diperoleh dari Dinas Perikanan dan Kelautan Kota Padang. Teknik pengambilan sampel adalah Purposive Sampling yaitu teknik dengan mempertimbangkan kriteria responden adalah perempuan yang bekerja sebagai buruh, masih memiliki suami dan berstatus menikah dan memiliki tanggungan dalam keluarga. Data yang dihasilkan disajikan dalam bentuk tabel dan dianalisis secara deskriptif dan menggambarkan besarnya kontribusi yang diberikan oleh buruh perempuan. Besarnya kontribusi yang diberikan oleh buruh perempuan diperoleh dari persentase antara pendapatan istri, pendapatan suami dan juga anak (yang sudah bekerja). Hasil penelitian menunjukan bahwa persentase perempuan yang bekerja sebagai buruh memberikan kontribusi sebesar 44,62 %, artinya bahwa kontribusi pendapatan perempuan terhadap pendapatan keluarga di Kelurahan Gaung baik. Baik artinya adalah dengan pendapatan yang diperoleh perempuan dengan bekerja sebagai buruh sudah sangat membantu suami dalam memenuhi dan mencukupkan kebetuhan dalam rumah tangga setiap hari. Artinya bila tanpa kontribusi dari perempuan maka kebutuhan dalam keluarga belum dapat tercukupi.
FAKTOR-FAKTOR YANG MEMPENGARUHI MOTIVASI DAN DAMPAKNYA TERHADAP KINERJA KARYAWAN (Kasus: Badan Amil Zakat Nasional Pada Kabupaten Dhamsraya) Yulina Eliza
Jurnal Ilmiah Manajemen & Bisnis Vol 5 No 1 (2020)
Publisher : Universitas Pendidikan Nasional

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Abstract

Penelitian ini bertujuan untuk mengetahui Faktor-Faktor Yang Mempengaruhi Motivasi Dan Dampaknya  Terhadap Kinerja Karyawan (Kasus: Badan Amil Zakat Nasional Pada Kabupaten Dhamsraya). Penelitian ini dilatarbelakangi oleh masih rendahnya capaian kinerja instansi, kinerja karyawan belum sesuai dengan yang diharapkan, motivasi kerja karyawan masih tergolong rendah, pendidikan dan pelatihan yang diterima karyawan belum efektif, kompetensi dan kompensasi yang tidak memuaskan, dan masih rendahnya disiplin kerja karyawan. Teknik pengumpulan data dengan kuesioner, observasi dan wawancara. Responden penelitian ini adalah 42 orang Karyawan Badan Amil Zakat Nasional Kabupaten Dharmasraya serta metode analisis menggunakan Analisa Jalur.Hasil penelitian ini ditemukan bahwa kompensasi berpengaruh signifikan terhadap motivasi kerja karyawan, kompetensi berpengaruh signifikan terhadap motivasi kerja karyawan, motivasi kerja berpengaruh signifikan terhadap kinerja karyawan, kompensasi berpengaruh signifikan terhadap kinerja karyawan, kompetensi berpengaruh signifikan terhadap kinerja karyawan, kompensasi tidak berpengaruh signifikan terhadap kinerja karyawan dengan motivasi kerja sebagai variabel intervening dan kompetensi tidak berpengaruh signifikan terhadap kinerja dengan motivasi kerja sebagai variabel intervening pada Karyawan Badan Amil Zakat Nasional Kabupaten Dharmasraya. Peneliti menyarankan kepada karyawan BAZNAS Kabupaten Dharmasraya untuk dapat meningkatkan kinerja dan memaksimalkan waktu kerja seefektif mungkin agar dapat mencapai target kerja instansi dengan baik. Peneliti menyarankan kepada BAZNAS Kabupaten Dharmasraya untuk dapat memberikan jaminan hari tua kepada karyawan agar karyawan dapat termotivasi dalam bekerja yang juga akan berdampak pada kinerja karyawan.Kata Kunci: kompensasi, kompetensi, motivasi kerja, kinerja karyawan.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUASAN KERJA DENGAN ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB) SEBAGAI VARIABEL INTERVENING (Studi Kasus: Pegawai Dinas Komunikasi Dan Informasi Kepulauan Mentawai) Nelly Nelly; Rifki Rismauli Sirait; Monalisa Sirait; Yulina Eliza
Jurnal Daya Saing Vol 6 No 1 (2020)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v6i1.464

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Kepemimpinan Transformasional, Komitmen Organisasi dan OCB terhadap Kepuasan Kerja. Kemudian untuk mengetahui pengaruh Kepemimpinan Transformasional dan Komitmen Organisasi terhadap Organizational Citizenship Behavior (OCB). Selanjutnya untuk mengetahui pengaruh Kepemimpinan Tranformasional terhadap Kepuasan Kerja melalui Organizational Citizenship Behavior (OCB) sebagai Intervening. Untuk mengetahui pengaruh Komitmen Organisasi terhadap Kepuasan Kerja melalui Organizational Citizenship Behavior (OCB) sebagai Intervening. Sampel dalam penelitian ini adalah seluruh pegawai pada Dinas Komunikasi dan Informatika Kabupaten Kepulauan Mentawai sebanyak 62 orang. Metodel analilsis penelitian ini menggunakan Analisis Jalur (Path Analysis). Hasil peneliltian menunjukkan terdapat pengaruh signifikan dan positif Kepemimpinan Transformasional, Komitmen Organisasi dan Organizational Citizenship Behavior (OCB) terhadap Kepuasan Kerja. Terdapat pengaruh signifikan dan positif Kepemimpinan Transformasional dan Komitmen Organisasi terhadap Organizational Citizenship Behavior (OCB). Terdapat pengaruh signifikan dan positif Organizational Citizenship Behavior (OCB) terhadap Kepuasan Kerja. Tidak ditemukan pengaruh yang signifikan Kepemimpinan Transformasional terhadap Kepuasan Kerja melalui Organizational Citizenship Behavior (OCB) sebagai variabel Intervening dimana Organizational Citizenship Behavior tidak dapat memberikan pengaruh tambahan dalam memaksimalkan pengaruh Kepemimpinan Transformasional terhadap Kepuasan Kerja. Untuk temuan ini menjelaskan Kepemimpinan Transformasional dilakukan dan harus seiring dengan perbaikan Kepuasan Kerja bagi pegawai dari semua aspek secara nyata agar mampu menciptakan sikap dan perilaku OCB pada diri pegawai. Tidak ditemukan pengaruh yang signifikan Komitmen Organisasi terhadap Kepuasan Kerja melalui Organizational Citizenship Behavior (OCB) sebagai variabel intervening dimana Organizational Citizenship Behavior tidak dapat memberikan pengaruh tambahan dalam memaksimalkan pengaruh Komitmen Organisasi terhadap Kepuasan Kerja. Hasil ini juga harus menjadi masukan agar pimpinan dapat menciptakan perilaku OCB dalam pelaksanaan pekerjaan dalam diri pegawai yang juga akan meningkatkan Kepuasan Kerja pegawai dalam bekerja. Tentunya dalam hal ini pimpinan dan organisasi harus bersungguh-sungguh terlebih dahulu memberikan peningkatan kesejahteraan yang lebih memadai bagi pegawai agar perilaku OCB ini memang benar-benar ada pada diri pegawai dalam bekerja. Kata kunci: Kepemimpinan Transformasional, Komitmen Organisasi, Organizational Citizenship Behavior (OCB, Kepuasan Kerja
APLIKASI ANALIS JALUR UNTUK, HUMAN RELATIONS DAN LINGKUNGAN KERJA TERHADAP MOTIVASI KERJA DAN KINERJA PEGAWAI KANTOR WILAYAH KEMENTERIAN AGAMA PROVINSI SUMATERA BARAT yulina eliza; hendra yuharmain; suheri suheri
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 18 No. 1 (2021)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v18i1.3618

Abstract

Penelitian ini mencoba untuk menguji pengaruh Gaya Kepemimpinan dan Komitmen Organisasi terhadap Disiplin pegawai serta dampaknya terhadap Kinerja Pegawai Kantor Kesbangpol, Satpol PP dan Damkar Kabupaten Dharmasraya. Populasi penelitian terdiri 60. Menganilisis data menggunakan Analisis Jalur. Hasil penelitian menunjukan bahwa Gaya Kepemimpinan dan Komitmen mampu meningkatkan Disiplin, artinya Gaya Kepeimpinan yang baik diiringi dengan Komitmen yang kuat akan meningkatkan Disiplin pegawai. Tingkat disipilin juga memberikan pengaruh positif terhadap peningkatan kinerja para pegawai, artinya disiplin yang baik dan dilakukan secara terus menerus akan menghasilkan kinerja yang baik pula. Akan tetapi sesuai dengan hasil analisa jalur ternyata kedisiplinan sebagai variabel intervening malah membeikan pengaruh negatif terhadap hubungan antara gaya kepemimpinan dan kinerja. Hal ini berarti untuk meningkatkan kinerja tidak dibutuhkan disiplin sebagai perantara, lebih baik jika dilakukan langsung antara gaya kepemimpinan dan kinerja. Lain halnya dengan hubungan tidak langsung antara komitmen dan kinerja, justru dengan adanya disiplin akan lebih meningkatkan kinerja pegawai di Kantor Kesbangpol, Satpol PP dan Damkar Kabupaten Dharmasraya. Kata kunci: Gaya Kepemimpinan, Komitmen Organisasi, Disiplin Kerja, Dan Kinerja
Model Peningkatan Kinerja Melalui Disiplin Kerja Sebagai Intervening pada Pegawai Dinas Pendidikan Kota Padang Yulina Eliza; Yass Andria; Evi Adriani
J-MAS (Jurnal Manajemen dan Sains) Vol 7, No 1 (2022): April
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v7i1.402

Abstract

Performance is a picture of the results achieved in the implementation of a policy realized through the strategic planning of an organization including the goals, goals, vision, and mission of the organization. The performance of employees of the Regional Device Organization (KOPD) of the Padang City Education Office is still not optimal, where the placement of employees is not by the competencies needed by the organization. Employee absenteeism increased by 2-5% per month due to several things such as delays in employees entering the office, employees applying for permission for family affairs and employees who do not give news or without information. The purpose of this study was to test variables that affect employee performance using work discipline intervening variables with 101 samples at the Padang City Education Office. The results of the study prove that: 1) employee discipline is positively and significantly influenced by work competence; 2) employee discipline is positively and significantly influenced by work culture; 3) employee performance is positively and significantly affected by work competence; 4) employee performance is positively and significantly affected by the work culture; 5) Employee performance is positively and significantly affected by work discipline; 6) Employee performance is positively and significantly affected by work competence with work discipline as an intervening variable; 7) Employee performance is positively and significantly influenced by work culture with work disciplines such as intervening variables in the Padang City Education Office.
Effect of Disciplinary Duty and Career Development on The Task Commitment With The Motivation to Work As a Variable Intervening the Directorate of Police Air Police In West Sumatera Region Rizal Sriwijaya; Ibadus Soim; Adril Muniza; Yulina Eliza
J-MAS (Jurnal Manajemen dan Sains) Vol 5, No 1 (2020): April
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (846.226 KB) | DOI: 10.33087/jmas.v5i1.148

Abstract

This research aims to be aware of the Influence of task discipline and career development on the task commitment with the motivation to work as variable Intervening members of the Directorate of Police Air West Sumatera region as much as 91 people.  Data collected through the dissemination of questionnaires to all populations that can be used for analysis purposes. Testing the hypothesis is done using data analysis technology through Path Anlysis.  The results of Data analysis demonstrated that the task discipline and career development have significant effect on the task commitment next task discipline and career development have significant effect on work motivation as variable Intervening. Likewise, the work motivation also has significant effect on the task commitment. Variable Intervening motivation work is significant to the commitment of the task, further motivation work as a intervening between task discipline and task commitment, and motivation to work as a intervening relationship between career development and Task Commitment of the Directorate of West Sumatera Regional police. The magnitude of the influence of duty discipline, career development and work motivation affects the task commitment of 86.4%, while the remainder (100%-86.4% = 13.6%) is not included in this model.
The Effect of Tourism Facilities, Service Quality and Promotion of Tourist Satisfaction in South Pesisir District Arif Mustaqim Bahar; Maizaldi Maizaldi; Novrianto Putera; Resky Widiestuty; Syafrianto Chaniago; Yulina Eliza
J-MAS (Jurnal Manajemen dan Sains) Vol 5, No 1 (2020): April
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (366.407 KB) | DOI: 10.33087/jmas.v5i1.141

Abstract

The purpose of this study was to determine the effect of tourism facilities on tourist satisfaction in South Coastal District, to determine the effect of  service quality on tourist satisfaction in South Coastal District, to determine the effect of promotion on tourist satisfaction in South Coastal District. The method used is a quantitative research using descriptive, while the data collection used questionnaire. The sampling technique is non probability sampling with a type of purposive sampling of 115 respondents. The results of this study can be concluded that the: (1) Tourism facilities has a positive and significant effect on tourist satisfaction in South Coastal District. (2) Service quality has a positive and significant effect on tourist satisfaction in South Coastal District. (3) Promotion has a positive and significant effect on tourist satisfaction in South Coastal District.
How Motivation Works to Promote the Relationship Between Work Environment and Organizational Commitment to the Performance of Dharmasraya District Secretariat Doli Putra Harahap; Juli Ronaldi; Darman Darman; Yulina Eliza
J-MAS (Jurnal Manajemen dan Sains) Vol 5, No 1 (2020): April
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v5i1.142

Abstract

The purpose of this study was to determine the effect of work environment on employee work motivation, determine the effect of organizational commitment on employee work motivation, know the effect of work environment on employee performance, find out the effect of organizational commitment on employee performance, find out the effect of work motivation on employee performance, know the role work motivation in mediating the relationship between work environment and employee performance and knowing the role of work motivation in mediating the relationship between organizational commitment and employee performance. The object of research is employees in the Regional Secretariat of Dharmasraya Regency with a population of 85 people. The sampling technique is done by non-probability sampling with saturation sampling technique where all members of the population are used so that the number of research samples is 85 people. The type of data used is primary data, the data collection method uses questionnaires with a Likert scale. Test the research instrument to test the validity and reliability. Data analysis techniques consist of test data description, assumption test, path analysis and hypothesis testing. The results of the study found that there was a positive and significant influence of the work environment on work motivation, there was a positive and significant effect on organizational commitment to work motivation, there was a positive and significant effect on the work environment on employee performance, there was a positive and significant effect on organizational commitment to employee performance, there was an influence positive and significant work motivation on employee performance, there is no role of work motivation in mediating the relationship between work environment and employee performance with the value of an indirect influence smaller than its direct influence, there is no role of work motivation in mediating the relationship between organizational commitment and employee performance with the value of the indirect effect is smaller than the direct effect. The results of the study suggest that to improve employee performance, it is expected that an increase in work motivation, a conducive work environment and an increase in organizational commitment.
Analisis Return Tenaga Kerja Perempuan Yang Memiliki Balita Di Perdesaan Provinsi Sumatera Barat Yulina Eliza
Economac: Jurnal Ilmiah Ilmu Ekonomi Vol 1 No 2 (2017): Economac: Jurnal Ilmiah Ilmu Ekonomi Volume 1 Nomor 2 Bulan Oktober 2017.
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (786.322 KB) | DOI: 10.24036/20171242

Abstract

This research was at,the province of west Sumatra in kabupaten Pasaman and Agam. With samples women’s employement has childrean toddler 0 - 4 months, the sample of the as many as 204 people to technique snowball.The method of analyses used is linear regression multiple.The result showed that education repayment significant to affect return with the rate of return is 11,45 years which in SMTA class 3. The first marriage also significantly affects the return on α = 10%. But variable the main work and other work husband were not significant to affect return. This proves that woment’s employement has children aged 0 - 4 months in province of west sumatra continuously trying to work even if is married and her husband works