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Journal : Enrichment: Journal of Multidisciplinary Research and Development

Professional commitment as moderating the influence of idealism and experience on ethical decision making of tax consultants at IKPI Malang Branch Dewi Ernawati; Dwi Orbaningsih; Oyong Lisa
Enrichment: Journal of Multidisciplinary Research and Development Vol. 1 No. 4 (2023): Enrichment: Journal of Multidisciplinary Research and Development
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine and analyze: 1) the influence of idealism on ethical decisions, 2) the influence of experience on ethical decisions, 3) professional commitment moderates the relationship of idealism to ethical decisions, 4) professional commitment moderates the influence of experience on ethical decisions. This research was conducted at the Malang Branch of the Indonesian Tax Consultant covering 13 regencies/cities in March – July 2022. The population is 110 employees at the Consultant. The sample was determined by convenience sampling, obtained a sample of 91 respondents. Primary data is obtained by sending questionnaires to respondents through goole form. Once the data is collected, it is analyzed by moderation double linear regression. Before analysis, a classical assumption test is carried out. To test the hypothesis used t-test. The results proved that: 1) idealism affects ethical decisions, 2) experience influences ethical decisions, 3) the interaction of professional commitment with idealism is unable to moderate its influence on ethical decisions , 4) the interaction of professional commitment with experience is able to moderate (weaken) its influence on ethical decisions.
Determinants of Non Perfomance Financing in Sharia Cooperatives in Indonesia Jainuri, Ahmad; Orbaningsih, Dwi; Lisa, Oyong
Enrichment: Journal of Multidisciplinary Research and Development Vol. 1 No. 10 (2024): Enrichment: Journal of Multidisciplinary Research and Development
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/enrichment.v1i10.76

Abstract

This study aims to test and analyze: (1) the effect of capital adequacy ratio on non-performance financing, (2) the effect of operating costs on operating income on non-performance financing, (3) the effect of company size on non-performance financing, (4) which among the capital adequacy ratio , Operating costs on operating income and company size, which have a dominant influence on non-performance financing. This research was conducted in sharia cooperatives incorporated in Inkopsyah BMT as many as 30 cooperatives. Samples were determined by saturated sample technique, obtained by 90 such cooperatives during 2020-2022. Data related to research variables were obtained by copying financial statement documents at the cooperative through the http://idx.co.id link. Once the data is collected, it is analyzed by multiple linear regression. Before analysis, tests are first carried out: linearity, feasibility of the model and classical assumptions. To test the hypothesis used t-test. The results of this study prove that: (1) capital adequacy ratio has a significant negative effect on non-performance financing, (2) operating costs on operating income have a significant positive effect on non-performance financing, (3) company size has a significant negative effect on non-performance financing, (4) Operating expenses on operating income have a significant positive dominant effect on non-performance financing.
Job Satisfaction as a Mediator of the Effect of Compensation and Leadership on Employee Performance Azizatul Furqoniyah, Nur; Hadiyati, Ernani; Orbaningsih, Dwi
Enrichment: Journal of Multidisciplinary Research and Development Vol. 2 No. 4 (2024): Enrichment: Journal of Multidisciplinary Research and Development
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/enrichment.v2i4.122

Abstract

Employee performance is an important factor in achieving organizational goals. Compensation and leadership are the two main variables that affect job satisfaction and employee performance. This study was conducted to explore the role of job satisfaction as a mediator in the relationship between compensation, leadership, and employee performance in the Notary & PPAT Office in Mojokerto Regency. This study aims to test and analyze the effects: 1) compensation on job satisfaction, 2) leadership on job satisfaction, 3) compensation on employee performance, 4) leadership on employee performance, 5) job satisfaction on employee performance, 6) compensation on employee performance through job satisfaction, and 7) leadership on employee performance through job satisfaction. This research uses an explanatory research approach and was conducted at the Notary & PPAT Office in Mojokerto Regency in February-May 2021. The population of the study was 45 employees (excluding leaders). The sample was determined using the saturated sample technique, which resulted in a sample of 45 people (excluding the leader). The results of the study prove that: 1) compensation affects job satisfaction, 2) leadership affects job satisfaction, 3) compensation affects employee performance, 4) leadership affects employee performance, 5) job satisfaction affects employee performance, 6) compensation affects employee performance through job satisfaction, and 7) leadership affects employee performance through job satisfaction. This study implies that to improve employee performance in the Notary & PPAT Office in Mojokerto Regency, the focus needs to be given to improving job satisfaction through improving compensation and leadership.