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All Journal Jurnal Analisa Akuntansi dan Perpajakan Jurnal EK dan BI Basic and Applied Accounting Research Journal
Moh. Ali Wafa
Universitas Islam Darul ‘Ulum Lamongan
Economics, Econometrics & Finance Social Sciences Other

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PENGARUH SELF EFFICACY, GOAL ORIENTATION AND OBEDIENCE PRESSURE TERHADAP AUDIT JUDGMENT Novi Darmayanti; Moh. Ali Wafa; A. Manaf Dientri; Rindang Nur Anggraeni
Jurnal Analisa Akuntansi dan Perpajakan Vol. 7 No. 1 (2023): Jurnal Analisa Akuntansi dan Perpajakan
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (287.123 KB) | DOI: 10.25139/jaap.v7i1.5955

Abstract

Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh Self Efficacy, Goal Orientation Dan Obedience Pressure Terhadap Audit Judgment. Populasi dalam penelitian ini merupakan Inspektorat Kabupaten Lamongan Bojonegoro. Metode penentuan sampel yang digunakan dalam penelitian ini adalah sampling jenuh. Teknik pengumpulan data dalam penelitian ini dengan menyebar kuesioner kepada responden. Kuesioner yang dibagikan sebanyak 50 kuesioner dengan tingkat pengambilan 46 kuesioner atau 92% dari total keseluruhan kuesioner yang dikirim. Data tersebut di analisis dengan menggunakan metode regresi linier berganda dan diolah dengan program SPSS Versi 25. Berdasarkan hasil penelitian diperoleh kesimpulan bahwa Self Efficacy, Goal Orientation secara parsial berpengaruh positif dan signifikan terhadap kualitas auditor tetapi untuk variabel Obedience Pressure tidak berpengaruh signifikan terhadap kualitas auditor. Self Efficacy, Goal Orientation dan Obedience Pressure secara simultan mempunyai pengaruh positif terhadap Audit Judgment. Kata kunci : Audit Judgment, Self Efficacy, Goal Orientation dan Obedience Pressure
Accountability Analysis of Village Fun Management and Village Development to Allocation of Village Funds Moh. Ali Wafa; Isnaini Anniswati Rosyida; Istifak Iyatus Sholikha
Basic and Applied Accounting Research Journal Vol 3 No 1 (2023): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.03.01.05

Abstract

This study aims to determine and describe the Accountability of Village Fund Management and Village Development in the Allocation of Village Funds Mrutuk, Widang District, Tuban Regency which includes (1) Planning, (2) Implementation, (3) accountability. The method used in this study is a qualitative descriptive method. The technique used in collecting data through interviews and direct observation of the object. This research shows that at the planning, implementation, accountability, and development stages, the telash is in accordance with the applicable procedures and the management has been carried out in an accountable manner. The results of this study indicate that the management of Village Finance in general is that the management of Village Finance has achieved accountability. In addition, there is still a need for intensive village assistance from the local government in helping villages to realize village financial management accountability.
DAMPAK PENGETAHUAN KEUANGAN, SIKAP KEUANGAN DAN PENGENDALIAN DIRI TERHADAP PERILAKU KEUANGAN PEDAGANG IKAN DIPASAR BLAWI KARANGBINANGUN LAMONGAN Moh. Ali Wafa; Moh. Azus Shony Azar
Jurnal Ekonomi dan Bisnis (EK dan BI) Vol 7 No 1 (2024)
Publisher : Politeknik Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37600/ekbi.v7i1.1416

Abstract

The development of information that causes consumptive behavior so that consumers equate market prices with prices at cheaper online shops that occur with increased competition between traders so that traders are required to have good financial behavior amidst competition, consumptive, and technological developments.This study aims to examine the effect of financial knowledge, financial attitudes, and self-control variables on financial behavior variables. The population in this study were the market traders of Blawi Karangbinangun Lamongan. The sample selection in this study used a non-probability sampling technique, especially sensus sampling, which consisted of 92 fish seller and the data came from respondents by distributing questionnaires. The method used is multiple linear regression analysis.The results of this study indicate that financial knowledge has a positive and significant effect on financial behavior variables, financial attitudes have a positive and significant influence on financial variables, and self-control has a positive and significant effect on financial variables. Financial knowledge, financial attitudes, and self-control simultaneously affect financial behavior.
Co-Authors A. Manaf Dientri Isnaini Anniswati Rosyida Istifak Iyatus Sholikha Moh. Azus Shony Azar Novi Darmayanti Rindang Nur Anggraeni