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Pengaruh Jalur Pelaporan dan Komitmen Religius terhadap Niat Melakukan Whistleblowing: Sebuah Studi Eksperimen Harahap, Heri Faisal; Misra, Fauzan; Firdaus, Firdaus
Jurnal Ilmiah Akuntansi Vol 5, No 1: Juni 2020
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v5i1.24289

Whistleblowing is considered as one of the effective ways in preventing and detecting fraud. This study aims to examine the effect of reporting channels and religius commitment on the whistleblowing intention. To achieve this goal, study participants acted as company staff in a case of fraud. This study uses a 2x2 between-subject design which involved 100 participants. As predicted, the results of the study showed that individual's intention to whistleblowing was higher on anonymous reporting channels than non-anonymous. However, in contrast to predictions, this study found there is no difference in whistleblowing intention based on the level of religius commitment. This finding implies that the existence of anonim reporting channels may trigger individual to do whistleblowing.

Pengaruh Jalur Pelaporan dan Komitmen Religius terhadap Niat Melakukan Whistleblowing: Sebuah Studi Eksperimen Heri Faisal Harahap; Fauzan Misra; Firdaus Firdaus
Jurnal Ilmiah Akuntansi Vol 5 No 1: Juni 2020
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v5i1.24289

Whistleblowing is considered as one of the effective ways in preventing and detecting fraud. This study aims to examine the effect of reporting channels and religius commitment on the whistleblowing intention. To achieve this goal, study participants acted as company staff in a case of fraud. This study uses a 2x2 between-subject design which involved 100 participants. As predicted, the results of the study showed that individual's intention to whistleblowing was higher on anonymous reporting channels than non-anonymous. However, in contrast to predictions, this study found there is no difference in whistleblowing intention based on the level of religius commitment. This finding implies that the existence of anonim reporting channels may trigger individual to do whistleblowing.

Analisis Kinerja Keuangan Pemerintah Daerah Kabupaten Tapanuli Tengah Heri Faisal Harahap
Ekonomis: Journal of Economics and Business Vol 4, No 1 (2020): Maret
Publisher : Universitas Batanghari Jambi

This research was aimed to know the financial performance of the Central Tapanuli regency government in 2016-2018. This research is quantitative descriptive. The research used secondary data in form of Financial Report of Central Tapanuli regency in 2016-2018. The analysis technique in this study calculates and analyzes the ratio of the decentralization level, regional financial dependence and effectiveness. The results of this study indicate that the financial performance of the Central Tapanuli Tengah Regional Government is generally said to be quite good, although the degree ratio is still relatively low, financial dependence on the Central / Provincial Government is still very high and the receipt of Regional Original Revenue does not reach the budgeted target. Central Tapanuli Regency Government to update the data of regional taxpayers, explore the potential of new sources of local revenue, and increase the socialization of tax benefits and user fees.

Karakteristik Sosial Ekonomi dan Peta Risiko Produksi Usaha Hidroponik di Payakumbuh dan Kabupaten Lima Puluh Kota Afrizal, Roni; Nefri, John; Putra, Vicka Pramudya; Harahap, Heri Faisal; Ariliusra, Azzukhruf; Kumbara, Kumbara; Putra, Randi Maulika; Rahman, Arzu; Hanapi, Dedi
Journal of Agribusiness and Community Empowerment (JACE) Vol. 8 No. 1 (2025): March
Publisher : Politeknik Pertanian Negeri Payakumbuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32530/jace.v8i1.802

Usaha hidroponik di wilayah Kota Payakumbuh dan Kabupaten Lima Puluh Kota memiliki permasalahan terhadap minimnya pengelolaan risiko dapat berdampak signifikan terhadap keberlanjutan usaha hidroponik, baik dalam jangka pendek maupun jangka panjang. Penelitian ini bertujuan untuk mengidentifikasi karakteristik sosial ekonomi petani hidroponik serta menyusun peta risiko produksi dari usaha hidroponik di Kota Payakumbuh dan Kabupaten Lima Puluh Kota. Sebelum penelitian, semua usaha hidroponik di daerah penelitian sudah diobservasi, dipetakan dan didata. Metode yang digunakan mencakup survei dan wawancara dengan petani hidroponik yang dipilih secara purposive sampling. Kategori responden dalam penelitian ini adalah petani yang berusaha hidroponik dalam lima tahun terakhir (2019 sampai 2024). Data dianalisis secara deskriptif kualitatif, menggunakan kerangka kerja manajemen risiko berdasarkan ISO 31000; 2018. Hasil penelitian menunjukkan bahwa seluruh petani hidroponik berada dalam usia produktif dan memiliki tingkat pendidikan menengah hingga tinggi, namun menghadapi kendala dalam pengelolaan keberlanjutan usaha. Peta risiko yang disusun menyoroti risiko utama yang perlu diatasi. Risiko budidaya terkait potensi organisme pengganggu tanaman perlu dikurangi dan dicarikan strategi penanggulangannya. Risiko manusia mengidentifikasi bahwa ada potensi mulai berkurangnya minat petani dalam usaha hidroponik yang memerlukan tindakan segera dan/atau transfer risiko. Hal ini menegaskan pentingnya pemahaman mendalam terhadap risiko usaha hidroponik untuk mengembangkan strategi yang efektif dalam mendukung keberlanjutan dan pertumbuhan sektor ini di wilayah penelitian. Penelitian ini memberikan kontribusi signifikan dalam pengembangan kebijakan dan program yang bertujuan meningkatkan kesejahteraan petani hidroponik dan ketahanan pangan lokal.

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