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The Influence of Budget Preparation Participation and Locus of Control on Health Center Managerial Performance Rahman, Nur Adifa; Amirullah, Sufyan; Indayani; Asnidar; Nuraeni M
MANDAR: Management Development and Applied Research Journal Vol 7 No 2 (2025): June (2025)
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/mandar.v7i2.5142

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This research endeavors to analyze the impact of Budget Preparation Participation and Locus of Control on the managerial performance of Health Centers in Mamuju Regency, employing SPSS as the analytical tool. The study population consisted of two Health Centers located in Mamuju Regency, with a total of 35 respondents selected via a saturated sampling technique. Primary data were gathered through the distribution of questionnaires. Multiple linear regression analysis was utilized to evaluate the data. The results indicate that Budget Preparation Participation positively affects the managerial performance of Health Centers. Additionally, Locus of Control is found to have a positive influence on managerial performance. When examined concurrently, both Budget Preparation Participation and Locus of Control significantly and positively affect Health Center managerial performance. It is recommended that future studies build upon these findings by incorporating moderating or intervening variables to further enhance understanding
The Effect of Profitability, Debt Policy, Political Connections, Economic Crisis on Tax Aggressiveness Ridwansyah, Ridwansyah; Indayani
International Journal of Economics (IJEC) Vol. 3 No. 1 (2024): January-June
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v3i1.718

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The primary goal of this study is to analyze the impact of economic and political power, debt policy, and political influence on tax aggressiveness during times of economic uncertainty. In this study, we choose as examples health and pharmaceutical firms trading on the Indonesia Stock Exchange between the years 2018 and 2021. To test for the predicted difference between before and after the covid 19 epidemic, researchers utilized multiple regression and other tests (paired sample t-test) in SPSS version 23. This research backs up the notion that fiscal stability and profitability affect tax aggressiveness. There was no difference in the prevalence of tax evasion strategies either before or after the Covid 19 pandemic, and neither debt policies nor political relationships seemed to have any influence on tax aggression. Using research findings to inform decision making or policy implementation may boost a company's future success. In addition to building on earlier replication attempts, this work also puts to the test comparisons made before and during the COVID-19 epidemic, making it a significant piece of research.
MENINGKATKAN KEMAMPUAN BERORGANISASI MELALUI PERANCANGAN PROPOSAL YANG EFEKTIF DI SMK SASMITA JAYA 1 Permana, Yudisti Prayigo; Indayani, Indayani; Hasanah, Sari Nida’ul; Yulianti, Yulianti; Yanti, Yuli
Indonesian Collaboration Journal of Community Services (ICJCS) Vol. 4 No. 3 (2024): Indonesian Collaboration Journal of Community Services
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/icjcs.v4i3.171

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Organizational ability is one of the soft skills that is important for vocational school students to prepare for the world of work. One way to improve organizational skills is through designing effective proposals. This research aims to improve the organizational skills of class X students at SMK Sasmita Jaya 1 through designing effective proposals. This research uses a quantitative method with a pre-test and post-test design. The research sample was 30 class X students of SMK Sasmita Jaya 1 who were chosen randomly. The research instrument used was a questionnaire consisting of 10 questions. The data analysis technique used is the Mc Nemar Test. The results of the research showed that there was a significant increase in the organizational abilities of class Effective proposal design can improve the organizational skills of class X students at SMK Sasmita Jaya 1
Studi Tentang Teori GONE dan Pengaruhnya Terhadap Fraud Dengan Idealisme Pimpinan Sebagai Variabel Moderasi: Studi Pada Pengadaan Barang/Jasa di Pemerintahan Isgiyata, Jaka; indayani, indayani; Budiyoni, Eko
Jurnal Dinamika Akuntansi dan Bisnis Vol 5, No 1 (2018): Maret 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v5i1.8253

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This study aims to examine the effect of GONE theorys variables on the procurement fraud of government goods/services by using variables of leadership idealism as a moderating variable. This study uses question instruments for each variable: Greed, Opportunity, Need, and Exposes from Bologne (1993), Leadership Idealism from Tappen (1994) and Procurement Fraud of Government Goods/Services. This study collects primary data gathered from the respondents perception in Kebumen District Government agencies. The analysis technique used is Moderated Regression Analysis (MRA). The results of this study demonstrate that the existence of Exposes (low penalty level) and lack of leadership idealism will increase the potential procurement fraud of goods/services in government. In other words without the punishment that can provide a deterrent effect and less idealistic leadership will be more and more potential individuals within the bureaucracy associated in the procurement process of goods/services to conduct fraud.
The Role of Member Participation and Governance on Sustainability: Evidence from Cooperatives in South Aceh Putri, Cut Eka Rosnika; Indriani, Mirna; Indayani, Indayani
Journal of Accounting Research, Organization and Economics Vol 5, No 2 (2022): JAROE Vol. 5 No. 2 August 2022
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v5i2.22186

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Objective The purpose of this study is to find out the determinants of cooperative sustainability in the cooperatives of South Aceh District, Aceh, Indonesia. The dependent variable in this study is cooperative sustainability, while the independent variables include participation of cooperative members and cooperative governance.Design/methodology The population in this study were all cooperative employees in South Aceh Regency. Purposive sampling was used to draw the samples in this study which consist of all registered cooperatives in South Aceh with the criteria of active cooperatives as many as 157 cooperatives. Respondents in this study were chairman and treasurer totaling 314 respondents. Multiple linear regression analysis was used to test the hypotheses.Results The results of this study indicate that the participation of members and the government simultaneously affect the sustainability of cooperatives in South Aceh. Furthermore, partially the participation variables of cooperative members and governance variables affect the sustainability of cooperatives in South Aceh.
What Determines the Selection of Public Accounting Firms? Case of Listed Mining Companies in Indonesia Mahfud, Mahfud; Indriani, Mirna; Indayani, Indayani
Journal of Accounting Research, Organization and Economics Vol 3, No 1 (2020): JAROE, Vol.3 No.1 April 2020
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v3i1.15272

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Objective This study aims to determine the effect of institutional ownership, managerial ownership, board size and debt on the selection of public accounting firms in mining sector companies listed on the Indonesia Stock Exchange (IDX). Design/methodology This study uses big four and non-big four public accounting firms classification as a proxy of the quality of the firm that will be selected by the company. It utilizes 120 observations during the 2015-2017 period. The analysis technique used is logistic regression. Results The results showed that the size of the board of commissioners affected the election of qualified public accountant. While institutional ownership, managerial and debt holdings have no effect on the selection of qualified public accounting firms.
The Effect of Application of SAK-ETAP, Internal Control System, and Capacity of Cooperatives on the Development of Business in Cooperatives in Banda Aceh City Hasibuan, Fadhil Robih Zakwan; Indayani, Indayani
Journal of Accounting Research, Organization and Economics Vol 2, No 3 (2019): JAROE, Vol.2 No.3 December 2019
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v2i3.14848

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Objective This study aims to determine the effect of the application of SAK-ETAP, internal control systems, and cooperative management capacity on business development in cooperatives in Banda Aceh.Design/methodology This study uses hypothesis testing. The sample of this study was selected using purposive sampling. The total number of observations obtained was 102 cooperatives in accordance with the sample criteria with 473 observational data. The type of data used was secondary data with data collection techniques through questionnaires. The data analysis technique used is the validity test, the reliability test, the classic assumption test, the multiple regression analysis tests.Results The test results show that the adoption of SAK-ETAP affects business development in cooperatives, internal control systems affect business development in cooperatives, cooperative management capacity influences business development in cooperatives.
Does Corporate Governance improve Financial Performance? Case of Manufacturing Companies Listed in Indonesia Stock Exchange Saputra, Ryanda; Indayani, Indayani
Journal of Accounting Research, Organization and Economics Vol 2, No 2 (2019): JAROE, Vol.2 No.2 August 2019
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v2i2.14318

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Objective This study aims to determine the effect of corporate governance on financial performance with the ownership structure as a moderating variable. Design/methodology The sample was selected using a purposive sampling method involving manufacturing companies listed on Indonesia stock exchange for the period of 2014-2017. Financial performance is measured by ROE, corporate governance is proxied by a CGPI score between 1 - 100 which has been rated from the results of evaluating the implementation of GCG in companies by IICG, managerial ownership is calculated by comparing the number of managerial shares with the number of outstanding shares, institutional ownership is calculated by comparison of the number of institutional shares with number of shares outstanding, public ownership is calculated by comparing the number of public shares with the number of shares outstanding. The data analysis technique used is the descriptive statistical test, classic assumption test, and multiple linear regression analysis.Results The results show that corporate governance has a significant effect on financial performance, the relationship between managerial, institutional and public ownership structures with corporate governance has a positive and significant effect on financial performance. Managerial and public ownership are not able to strengthen the effect of corporate governance on financial performance, while other variables namely institutional ownership can strengthen the effect of corporate governance on financial performance.Research limitations/implications The conclusions drawn are only based on the selected years of observation hence it may not reflect the actual phenomenon. Another limitation is due to the companies studied were only manufacturing companies even though there are still many other companies listed on the Indonesia Stock Exchange with a longer observation period.
The Effect of Implementing the Introduction to School Fields on Students' Teaching Ability Indayani, Indayani; Hafid, Radia; Mahmud, Melizubaida; Sudirman, Sudirman
JUPE : Jurnal Pendidikan Mandala Vol 8, No 3 (2023): JUPE : Jurnal Pendidikan Mandala (September)
Publisher : Lembaga Penelitian dan Pendidikan Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jupe.v8i3.5860

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This study aims to determine the effect of implementing school introduction and orientation toward students’ teaching ability in the class of 2018, Economic Education Departement, Faculty of Economics, Universitas Negeri Gorontalo. This research uses a quantitative approach and explanatory research methods by taking primary data from the distribution of questionnaires to students in Economic Education, Class of 2018, Universitas Negeri Gorontalo. The number of sampling in this study is 43 respodents, and the data analysis technique uses simple linear regression. The result show that school introduction and orientation influence the teaching ability of students in the class of 2018 Economic Education Departemen, Faculty of Economics, Universitas Negeri Gorontalo. The influence amount reaches 40.6%, and the rest unexamined variabels influence 59.4%.
Pelatihan Penulisan Artikel Penelitian Tindakan Kelas Untuk Meningkatkan Kompetensi Guru SMKN 1 Sepulu Bangkalan Pujiastuti, Rahayu; Pramujiono, Agung; Indayani; Prawoto, Eko Cahyo
KALANDRA Jurnal Pengabdian Kepada Masyarakat Vol 3 No 4 (2024): Juli
Publisher : Yayasan Kajian Riset Dan Pengembangan Radisi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55266/jurnalkalandra.v3i4.409

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Co-Authors Abda Abda Afiva Nurqomariyyaha Afrianus Lapu Afrianus Lapu Agung Pramujiono Agustin Clarita Jamlean Amirullah, Sufyan Anas Ahmadi Angraini, Kiki Ardhianti, Mimas Arfazil, Martha Arieska Rahma, Wanda Asnidar Ayu Rizki Dian Sakti Azmi, Bahauddin Bahauddin Azmi Brelian Wulan Sari Budiyoni, Eko Dinaroe Dinaroe Dita Nur Nafi’a Een Yayah Haenillah Eko Cahyo Prawoto Eko Cahyo Prawoto2 Faidatul Afiyah, Roudhotul Feni Sukmawati Ariningtias Fernanda Dea Amelia Fifi Yusmita Hasanah, Sari Nida’ul Hasibuan, Fadhil Robih Zakwan Hendro Januandi Sani, Laurensius Henricus , Henricus Henricus Henricus Henricus Supriyanto Henricus Supriyanto Henricus Supriyanto, Henricus Supriyanto I Ketut Satriawan Ike Nur Eka Macicaputri Indah Nurmia Kusuma Ira Eko Retnosari Irma Widyawati Isgiyata, Jaka Izzal, Fitriatul Jamlean, Agustin Clarita Laurensius Hendro Januandi Sani lesmana, clarisaarzety lili, liliaryakemuning Luluk Isani Kulup M. Shoim ma'ruf, melanieka_260m Mahfud Mahfud Melizubaida Mahmud Meuthia, Putri Zidni Ayu Meutia, Rita Mirna Indriani Mulia Saputra Muslem, Ari Nabila Nabila Nadifa, Asma Nevi Samudra Permatasari Nur Rohma Nur Rohmah Nur Rohmah Nuraeni M Nurul Listiawati Pana Pramulia Permana, Yudisti Prayigo Prawoto, Eko Cahyo pujiastuti, rahayu Putri, Cut Eka Rosnika Radia Hafid Rahayu Pujiastuti Rahayu Pujiastuti Rahma, Elyn Rahman, Nur Adifa Ratna Mulyany, Ratna Ridwansyah Ridwansyah Riha Dedi Priantana RM, Mugtafillah Roudhotul Faidatul Afiyah Ryanda Saputra Sadyasmara, Cokorda Anom Bayu Salsabila, Nisa Salsabilla, Dara Setya Yuwana Sudikan Siti Safiratul Falakha Siti Safiratul Falakha Sitti Hajar Sri Budi Astuti Sri Budi Astuti Sri Budi Astuti, Sri Budi Sri Utaminingsih Sudirman Sudirman Sugeng Sutiarso Sunu Catur Budiyono Syarifah Rahmah Taufik Nurhadi Taufik Nurhadi Tri Indrayanti Ulya, Vidia Isma Vidia Isma Ulya Wahyu Lestari Yossi Diantimala Yuli Yanti Yulianti Yulianti Zuraida Zuraida