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All Journal GANEC SWARA E-JURNAL AKUNTANSI Khazanah Sosial
Firmansyah, M
Fakultas Ekonomi Dan Bisnis Universitas Mataram
Religion Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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POLA KONSENTRASI SPASIAL INDUSTRI KECIL MENENGAH DI PROVINSI NUSA TENGGARA BARAT CHANDRADITYA BAGASKARA; PUTU KARISMAWAN; FIRMANSYAH FIRMANSYAH
GANEC SWARA Vol 15, No 1 (2021): Maret 2021
Publisher : Universitas Mahasaraswati Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35327/gara.v15i1.184

Abstract

      Location Theory gives systematic analysis framework  of selecting location of economic adn social activities. Chosing of the right location  thrifts reduce the transportation and production cost that drives efficient in production and marketing. The impact of efficiency is the higest profit and concentration of economic activities. There are many factor afecting the concentration of economic activities, such as wages, man power sources and productivity. Based on Concentration Ratio analysis that Small-medium  industries cosentrated in Mataram City and Central Lombok distric. Based on concentration Index of Man power  shows that the concentration of man power  are in Sumbawa district, North Lombok, Central Lombok, Bima City, Bima district and West Lombok district. Based on those  result that concentration spatial of Small-Medium Industries in each district of West Nusa Tenggara are not equal . Based on Regresioan analysis with Randomeffect Model that concentration of small-medium industries in West Nusa Tenggara siginificanly corelated with amount of man power and productivity, neither than wages.
Pengaruh Asimetri Informasi, Moralitas Individu Dan Pengendalian Internal Terhadap Kecenderungan Kecurangan Akuntansi Rina Komala; Endar Piturungsih; M. Firmansyah
E-Jurnal Akuntansi Vol 29 No 2 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v29.i02.p12

Abstract

This study aims to analyze the effect of information asymmetry, individual morality and internal control on the tendency of accounting fraud on the use of village funds in Utan District, Sumbawa Regency. The number of respondents used in this study were 44 people. Data collection is done by survey method with data collection techniques using questionnaires. The results of the study is the information asymmetry variable has a positive influence on the tendency of accounting fraud; individual morality variable has a negative influence on the tendency of accounting fraud; and internal control variable has a negative influence on the tendency of accounting fraud. Keywords : Asymmetry; Morality; Control; Accounting Fraud.
Institutional Synergy Model in Development Tourism Village in East Lombok Regency Wahyunadi Wahyunadi; Mansur Afifi; M.Firmansyah M.Firmansyah
Khazanah Sosial Vol. 3 No. 3 (2021): Khazanah Sosial Vol 3, No 3 November 2021
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v3i3.20303

Abstract

The objectives to be achieved in this research were to describe the pattern of institutional synergy and the factors that determine the synergy between institutions/stakeholders in developing Tourism Villages in East Lombok Regency. This research was qualitative-quantitative prospective research in which the perception of stakeholders/institutions towards synergies—data analysis using the Qualitative Comparative Analysis (QCA) method assisted by Tosmana version 1.54 software. QCA is a new way to research social phenomena that combines the power of quantitative and qualitative methods. In this study, the QCA method was used to find a model (pattern) and causality structure between the level of synergy between institutions (stakeholders) in the East Lombok Regency. Data processing using QCA software obtained results in the form of a QCA Output Truth Table showing the contribution of each stakeholder actor in supporting the realization of institutional synergy in the development of tourist villages. The level of contribution was measured through 4  (four) parameters. Based on the analysis of the QCA Truth Table results, the factors that form institutional synergy can be seen. These factors were based on factors that get strong support from stakeholders. The factors that received strong support from stakeholder actors were: responsibility (v4), strategic vision (v1), capacity (v2) and mindset (v3 ). The responsibility factor (v4) received a strong contribution from 7 stakeholders, the strategic vision factor (v1)  received strong support from 6 stakeholders, the capacity factor (v2) received a strong contribution from 5 stakeholders, and the mindset factor (v3) received moderate support from 3 stakeholders.
Co-Authors CHANDRADITYA BAGASKARA Endar Piturungsih Mansur Afifi PUTU KARISMAWAN Rina Komala Wahyunadi Wahyunadi