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All Journal Riset Manajemen dan Akuntansi Dinasti Accounting Review Jurnal Publikasi Ekonomi dan Akuntansi
Agostinho Coelho, Agostinho
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH KEPUASAN GAJI PADA KEINGINAN UNTUK PINDAH DENGAN KONFLIK PEKERJAAN KELUARGA SEBAGAI PEMEDIASI (Studi pada Perusahaan Cooepariva Café Timor-National Cooperativa Business Asociation) Coelho, Agostinho
JURNAL RISET MANAJEMEN & AKUNTANSI Vol 3, No 6 (2012): Riset Manajemen & Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Atma Bhakti

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

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh kepuasan gaji terhadap keinginan untuk pindah dengan konflik pekerjaan keluarga sebagai variabel pemediasi. Populasi sebanyak 472 orang yang merupakan karyawan pada perusahaan Cooperativa Café Timor-National Cooperativa Business Asociation (CCT-NCBA) diambil sampel sebanyak 100 orang, dengan menggunakan metode pengambilan sampel Convenience Sampling. Uji instrumen dilakukan melalui uji validitas dan reliabilitas yang menggunakan teknik Croanbach,s Alpha. Uji hipotesis menggunakan analisis regresi linear berganda. Berdasarkan hasil uji instrumen disimpulkan kepuasan gaji berpengaruh negatif terhadap keinginan untuk pindah. Konflik pekerjaan keluarga berpengaruh positif terhadap keinginan untuk pindah. Mediasi konflik pekerjaan keluarga berpengaruh positif terhadap kepuasan gaji dengan keinginan untuk pindah terbukti melalui pengujian analisis jalur yaitu pengaruh langsung kepuasan gaji dengan keinginan untuk pindah dengan perolehan nilai 0.178, kepuasan gaji terhadap konflik pekerjaan keluarga = 0.341 dan konflik pekerjaan keluarga terhadap keinginan untuk pindah dengan nilai 0.527 dan pengaruh tidak langsungnya = 0.180. Dalam upayanya menurunkan Turnover Intention implikasi yang dapat dilakukan Cooperativa Café Timor-National Business Asociation adalah meningkatkan nilai gaji yang diberikan kepada karyawannya, memberikan tunjangan yang dapat meringankan beban kebutuhan karyawan, meningkatkan hubungan antara sesama karyawan dan pimpinan, memberikan kesempatan kepada karyawan untuk meningkatkan kemampuaannya melalui pendidikan formal, meningkatkan loyalitas karyawan terhadap perusahaan dengan memberikan setiap kebutuhan dan keinginan karyawan dan meningkatkan kesadaran kepada karyawan bahwa karyawan memiliki peran yang sangat penting dalam memajukan perusahaan.
The Influence Of Current Ratio, Net Profit, Total Debt And Own Capital On Stock Prices In The Cement Industry On The Indonesian Stock Exchange Period 2011-2015 Coelho, Agostinho; Artati, Susi
Dinasti Accounting Review Vol. 1 No. 2 (2023): Dinasti Accounting Review (October - December 2023)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v1i2.314

Abstract

This study aims to determine how much influence the share price at the Indonesian Stock Exchange (Case Study at PT. Holcim Indonesia Tbk, PT. Indocement Tbk and PT. Semen Indonesia (Persero) Tbk) and whether there is significant influence Current Ratio, Net Income Total Debt and Equity on stock price on the Indonesia Stock Exchange Period 20112016. The analytical method used is multiple linear regression analysis. Hypothesis testing is done by statistical test simultaneous test (F test) and partial test (t test). Samples are companies listed on the Indonesia Stock Exchange. Analysis of the regression results do after experiencing symptoms multikolinearity assumptions, autocorrelation and heteroscedasticity. From the results paerhitungan using SPSS program by comparing with the significant level ? = 0.05 (5%). It can be seen that amounted to 37,612 by comparing ? = 0.05 with 4 degrees of freedom numerator and denominator degrees of freedom 10, obtained at 3,48. greater than (37,612 > 3,48), then Ho is rejected and Ha accepted. Thus it is said that the variable Current Ratio, Net Income, Total Debt and Equity together (simultaneously) has significant influence on stock prices. Partially Current Ratio and Total Debt has a significant influence on stock prices. Meanwhile, Net Income and Capital itself does not have a significant effect on stock price. Conlution is in this research should encourage more enterprise level Current Ratio and Total Debt, because the Current Ratio and Total Debt has a great influence (0,609 and 0,600) and a significant increase in stock price on Cement Industry listed on the Indonesia Stock Exchange. For investors who choose to invest in Cement Industry listed on the Indonesian Stock Exchange may consider the Current Ratio and Total Debt has a significant effect simultaneously.
Internal Control System and the Use of Digital Applications as an Effort to Prevent Fraud in Financial Institutions (A Conceptual Study and Guide for Researchers) Coelho, Agostinho; Artati, Susi
Dinasti Accounting Review Vol. 2 No. 4 (2025): Vol. 2 No. 4 (2025): Dinasti Accounting Review (April - June 2025)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v2i4.1848

Abstract

This study aims to conceptually examine the role of internal control systems and the use of digital applications as efforts to prevent fraud in financial institutions. The increasingly complex and sophisticated nature of fraud requires financial institutions to enhance their monitoring and control strategies. This paper presents a review of relevant literature and theories regarding internal control and digital transformation in detecting and preventing fraud. The findings indicate that an effective internal control system—which includes the control environment, risk assessment, control activities, information and communication, and monitoring—has a significant impact on reducing the likelihood of fraud. Meanwhile, the integration of technology through digital applications adds value by enabling easier transaction monitoring, real-time data tracking, and strengthening technology-based audit systems. This article is expected to serve as a conceptual guide for researchers in developing further studies related to fraud prevention in the digital era, particularly in the financial sector.
Internal Control System and the Use of Digital Applications as an Effort to Prevent Fraud in Financial Institutions (A Conceptual Study and Guide for Researchers) Coelho, Agostinho; Artati, Susi
Dinasti Accounting Review Vol. 2 No. 4 (2025): Dinasti Accounting Review (April - June 2025)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v2i4.1848

Abstract

This study aims to conceptually examine the role of internal control systems and the use of digital applications as efforts to prevent fraud in financial institutions. The increasingly complex and sophisticated nature of fraud requires financial institutions to enhance their monitoring and control strategies. This paper presents a review of relevant literature and theories regarding internal control and digital transformation in detecting and preventing fraud. The findings indicate that an effective internal control system—which includes the control environment, risk assessment, control activities, information and communication, and monitoring—has a significant impact on reducing the likelihood of fraud. Meanwhile, the integration of technology through digital applications adds value by enabling easier transaction monitoring, real-time data tracking, and strengthening technology-based audit systems. This article is expected to serve as a conceptual guide for researchers in developing further studies related to fraud prevention in the digital era, particularly in the financial sector.
Peran Mekanisme Pengawasan dalam Memediasi Hubungan antara Transparansi dan Akuntabilitas Pengelolaan Subsidi Publik Coelho, Agostinho; Rodriques, Julião Henriques; Pinto, Mateus; Pereira, Benigno
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 3 (2026): September : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i3.7152

Abstract

This study aims to analyze the mediating role of oversight mechanisms in the relationship between transparency and accountability in the management of public subsidies in Timor-Leste. The research addresses the gap that increased transparency does not automatically lead to substantive accountability without effective oversight. A quantitative explanatory approach was employed, using questionnaire data collected from 46 officials involved in public subsidy management at the Ministry of Higher Education, Science, and Culture of Timor-Leste. Data were analyzed using path analysis with SPSS software. The findings show that transparency has a positive and significant effect on oversight mechanisms (β=0.739) and on accountability (β=0.837). Oversight mechanisms also have a positive and significant effect on accountability (β=0.594) and fully mediate the relationship between transparency and accountability (indirect effect = 0.509). The implications confirm that transparency alone is insufficient to ensure accountable public subsidy governance without effective oversight systems. This study recommends strengthening internal and external oversight mechanisms, enhancing auditor capacity, and developing digital-based oversight to improve the effectiveness and credibility of public subsidy management in Timor-Leste.
Co-Authors Artati, Susi Mateus Pinto Pereira, Benigno Rodriques, Julião Henriques