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All Journal Trikonomika: Jurnal Ekonomi JCRS (Journal of Community Research and Service)
Abdul Rahman Pakaya
Universitas Negeri Gorontalo
Economics, Econometrics & Finance Education Social Sciences

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Tingkat Kesesuaian Gaya Kepemimpinan Ketua dengan Kematangan Anggota Hubungannya dengan Partisipasi Anggota Pakaya, Abdul Rahman
Jurnal Trikonomika Vol 12, No 2 (2013): Edisi Desember 2013
Publisher : Jurnal Trikonomika

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Abstract

Penelitian ini bertujuan untuk mengetahui tingkat kesesuaian gaya kepemimpinan ketua, meliputi perilaku tugas dan perilaku hubungan, dan kematangan anggota Koperasi Unit Desa (KUD) di Provinsi Gorontalo, serta hubungannya dengan partisipasi anggota. Penelitian ini menggunakan sampel untuk ketua KUD sebanyak 52 orang dan perhitungan sampel anggota KUD menggunakan mentode Pengukuran proporsional sampling dengan jumlah sampel sebanyak 140 orang sebagai responden. Pengumpulan data dilakukan dengan cara wawancara dan mengedarkan kuesioner kepada responden. Pengujian hipotesis menggunakan tehnik analisis kualitatif deskriptif dan metode kuantitatif dengan tehnik pengujian menggunakan Uji Beda (Uji Kruskal Walis) dan Uji Chi Quadrat. Berdasarkan hasil analisa statistik dapat disimpulkan: (1) terdapat perbedaan gaya kepemimpinan ketua, (2) terdapat perbedaan tingkat kematangan anggota, (3) tidak terdapat kesesuaian gaya kepemimpinan ketua dengan kematangan anggota KUD di Provinsi Gorontalo, serta (4) terdapat hubungan antara gaya kepemimpinan ketua dengan kematangan anggota terhadap partisipasi anggota yang ditunjukkan.
The Influence Of Taxpayer Awareness And Tax Supervision on Collection Efficacy Of Rural and Urban Land and Building Tax (PBB-P2) in Gorontalo City Katili, Adriyun; Irigisa, Irawaty; Pakaya, Abdul Rahman
Journal of Community Research and Service Vol 4, No 2: July 2020
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jcrs.v4i2.16996

Abstract

This research aims at finding out the partial and simultaneous influence of taxpayer awareness and tax supervision on collection efficacy of rural and urban land and building tax (PBB-P2) in GorontaloCity. This research applies a quantitative approach using the expost facto method. The research design is causality. The technique of data analysis uses multiple regression.  Findings revealed that (1) taxpayer awareness has a positive and significant influence on PBB-P2, (2) tax supervision has a positive and significant influence on PBB-P2, and (3) taxpayer awareness and tax supervision simultaneously have a positive and significant influence on PBB-P2 with 33.20% of the determinant value. Furthermore, the remaining 66.80% value is influenced by other variables that are not explained in this research such as taxpayer discipline, tax sanction, taxpayer compliance, reward for tax authorities, commitment, tax authority competency, and administrative modernization of PBB-P2  
The Effect of Understanding Fixed Asset Management and Auditor Integrity towards the Quality of Audit report at Regional Inspectorate of Gorontalo Province Paneo, Yulnaningsih; Hato, Rosman; Pakaya, Abdul Rahman; Sulila, Ismet
Journal of Community Research and Service Vol 4, No 2: July 2020
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jcrs.v4i2.17305

Abstract

This research aims to find out The Effect of Understanding Fixed Asset Management and Auditor Integrity towards the Quality of Audit report at Regional Inspectorate of Gorontalo Province partially and simultaneously. Its approach is quantitative, while the method is expost facto. In addition, the research design is causality. The technique of data analysis is multiple regression. The findings reveal that (1) understanding fix asset management influences positively and significantly towards the quality of audit report at Regional Inspectorate of Gorontalo Province with an effect level of 62,60%. The better the understanding of auditor on fixed asset management, the better the quality of audit report Regional Inspectorate of Gorontalo Province. (2) auditor integrity influences positively and significantly towards the quality of audit report at Regional Inspectorate of Gorontalo Province with an effect level of 66,10%. The better the auditor integrity in running the tasks mandated to him/her, the better the quality of audit report at Regional Inspectorate of Gorontalo Province. (3) understanding fixed asset management and auditor integrity simultaneously influence positively and significantly towards dependent variable (the quality of audit report at Regional Inspectorate of Gorontalo Province has determination value of 72,00% while the rest 28,00% can be explained by other variables such as objectivity, audit time pressure, organizational commitment, work loyalty, dysfunctional behavior and technical guidance related to intense and routine investigation.
Co-Authors Hato, Rosman Irigisa, Irawaty Ismet Sulila Katili, Adriyun Paneo, Yulnaningsih