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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.

Generation Y and Digital Transformation: Determinants of Intention to Adopt E-Payment Harahap, Heri Faisal; Chania, Mutia Fitri
Journal Of Management Analytical and Solution (JoMAS) Vol. 5 No. 1 (2025): Journal Of Management Analytical and Solution (JOMAS)
Publisher : TALENTA Publisher, Universitas Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/jomas.v5i1.19535

This study examines the factors influencing Generation Y’s intention to adopt ePayment services, using the Technology Acceptance Model (TAM) framework.The study involved 200 Generation Y respondents. The variables tested includeperceived usefulness, perceived ease of use, perceived risk, and subjectivenorms. Structural Equation Modeling-Partial Least Square (SEM-PLS) analysisrevealed that all variables significantly influence the intention to adopt ePayment. The findings indicate that perceived usefulness and ease of use havethe most substantial impact, reflecting the importance of efficient and accessiblesystems for users. Conversely, perceived risk, particularly concerning securityand privacy, acts as a primary barrier, highlighting the need for more securesystem development. Subjective norms also influence user intentions throughsocial pressures from family, friends, and other significant figures. This studyunderscores the importance of addressing perceived risks, enhancing systemusability, and leveraging social influence to promote e-Payment adoption amongGeneration Y. The findings offer strategic insights for technology developers,policymakers, and marketers to optimise e-Payment implementation and userengagement.

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.

Determinants of Coffee Farmers’ Income: The Role of Land Area and Production Volume in Pargarutan Jae Village Lubis, Naimatul; Nefri, John; Harahap, Heri Faisal; Amir, Reza Mardiyah
Andalasian International Journal of Agriculture and Natural Sciences (AIJANS) Vol. 6 No. 1 (2025)
Publisher : Lembaga Penelitian dan Pengabdian, Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/aijans.v6.i1.16-25.2025

This study aims to analyze the effect of production land area on the income of coffee farmers in Pargarutan Jae Village, South Tapanuli Selatan. The method used is a quantitative approach involving 109 coffee farmer respondents selected using the accidental sampling method. Data were collected through questionnaires, observations, and documentation, then analyzed using Structural Equation Modeling Partial Least Square (SEM PLS). The results show that the production land area has a significant influence on increasing coffee production, which in turn positively impacts farmers’ income. The majority of farmers have a last education level of vocational high school/general senior high school and are in productive age, with most incomes at the lower-middle level. The validity and reliability of the research instruments have been well tested, with loading factor and AVE values meeting the criteria for convergent and discriminant validity. These findings indicate that managing and increasing the production land area is a key factor in improving the welfare of coffee farmers in the area.

The Role of Land Area as A Mediator in The Relationship between Palm Oil Price and Productivity on Farmers’ Income in Bangko Pusako Rokan Hilir Afifah, Tsamara; Harahap, Heri Faisal; Silfia, Silfia; Amir, Reza Mardiyah
Andalasian International Journal of Agriculture and Natural Sciences (AIJANS) Vol. 6 No. 1 (2025)
Publisher : Lembaga Penelitian dan Pengabdian, Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/aijans.v6.i1.26-36.2025

This study aims to analyze the mediation effect of land area on the relationship between price and productivity on oil palm farmers’ income in Bangko Pusako District, Rokan Hilir Regency. A quantitative approach using Structural Equation Modeling-Partial Least Squares (SEM-PLS) method was employed to analyze data from 155 oil palm farmers selected through accidental sampling technique. The results show that palm oil prices and productivity do not have significant direct effects on farmers’ income. However, land area proves to have a significant direct effect on farmers’ income (T-statistic = 2.208, p-value = 0.028). Mediation analysis reveals that palm oil prices significantly affect income through land area mediation (T-statistic = 2.112, p-value = 0.035), while productivity does not significantly affect income through land area mediation (T-statistic = 1.611, p-value = 0.108). These findings confirm the important role of economies of scale in oil palm farming, where farmers with large land areas have comparative advantages in utilizing market price fluctuations. This research provides theoretical contributions to the development of farmer income analysis models and practical inputs for formulating more effective and targeted oil palm farmer empowerment policies.

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