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Pengaruh Motivasi Intrinsik Dan Ekstrinsik Terhadap Kinerja Kantor Pelayanan Pajak Ali, Kamila; Irianto , Gugus
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 2 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2023.1.2.43

Abstract

Organizational performance reflects an organization's employee performance. As such, South Malang Small Tax Office achieved the progressive revenue target for the last three consecutive years from 2020 to 2022. This research aims to quantitatively analyze the effect of intrinsic and extrinsic motivations on employee performance, involving data collected from questionnaires distributed to 83 employees. This study exhibits that intrinsic and extrinsic motivations positively affect employee performance, which can be used as a reference to make strategies and decisions to improve performance and as a tool to evaluate employees through motivation. Abstrak Kinerja organisasi merupakan gambaran dari kinerja pegawai organisasi. Kantor Pelayanan Pajak (KPP) Malang Selatan dapat mencapai target penerimaan pajak selama tiga tahun terakhir dari 2020 hingga 2022. Bahkan ketika terdapat kenaikan target, KPP dapat merealisasikan. Penelitian ini memiliki tujuan untuk menguji pengaruh motivasi intrinsik dan ekstrinsik terhadap kinerja pegawai KPP Malang Selatan. Penelitian yang dilakukan termasuk penelitian kuantitatif dengan menggunakan metode pengumpulan data survey kuesioner. Sampel penelitian yang digunakan sebanyak 83 pegawai KPP Malang Selatan. Hasil penelitian menunjukkan bahwa motivasi intrinsik dan esktrinsik berpengaruh positif terhadap kinerja pegawai KPP Malang Selatan. Hasil penelitian dapat digunakan untuk perumusan strategi atau keputusan untuk meningkatkan kinerja dan evaluasi bagi para pegawai melalui motivasi.
Good University Governance: A Consensus of Higher Education Ideology? R. A. Widyanti Diah Lestari; Irianto , Gugus; Roekhudin
The International Journal of Accounting and Business Society Vol. 32 No. 3 (2024): The International Journal of Accounting and Business Society (December 2024 -
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2024.32.3.718

Abstract

Objective — This study aims to reconstruct the concept of Good University Governance so that it is free from the hegemony and domination of neoliberalism, which is promoted through the concept of New Public Management. Design/methodology/approach — Problem-solving in this study will use the Critical Paradigm, by applying the Pancasila ideology as a tool for solving problems. Pancasila as the original ideology of Indonesia is used as an effort to counter-hegemony and domination of ideological consensus that occurs as a result of false awareness created and disseminated through universities. Findings — Researchers developed the concept of Good University Governance (GUG) based on Pancasila as an attempt to counter the hegemony and domination of neoliberalism in the field of higher education governance. Using four domains namely General Characteristics, Funding, Research, Leadership, and Academic Staff Pancasila as the original ideology of the Indonesian nation as a tool for the restoration of praxis GUG so that it becomes a more ideal GUG. Practical Implications — This study emphasizes the importance of the original ideology of the Indonesian nation as a tool to carry out counter-hegemony actions on the ideological consensus that has occurred in a society that has been assimilated due to false consciousness indoctrinated by neoliberalism in the field of higher education. Originality/value — This study cites the essence of the theory of hegemony from critical thinker Gramsci as an entry point to understanding various inequalities that occur in the field of education. The Pancasila ideology is used as a critical analysis tool, to fight the hegemony of ideological consensus that occurs as a result of false consciousness created and disseminated through educational means. Through a critical approach, researchers want to understand how neoliberalism practices domination and hegemony in the field of higher education management, giving rise to false consciousness in society. In this way, researchers can develop this concept as an effort to fight against existing hegemony in the field of higher education governance, namely using Pancasila as the original ideology of the Indonesian nation. The GUG concept based on Pancasila is grouped into four domains, namely General Characteristics, Funding, Research, Leadership, and Academic Staff. Keywords: GUG, Pancasila ideology, Hegemony Theory, False-consciousness, New Public Management. Research Papers: Types of Paper.
Why Do People Intend to Report E-Procurement Fraud? In Perspective Theory of Planned Behavior (TPB) Widiasmara, Anny; Irianto , Gugus; Iqbal , Syaiful; Ghofar , Abdul
The International Journal of Accounting and Business Society Vol. 32 No. 2 (2024): The International Journal of Accounting and Business Society (August 2024 - De
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2024.32.2.723

Abstract

Purpose—This paper aims to discuss the factors that cause individuals to intend to report fraud, especially in the context of procuring goods and services through E-Procurement. Design/methodology/approach — This paper is a literature review that discusses the intention to report fraud by employees in the public sector reporting fraud in public procurement. This review uses the Planned Behavior Theory, which explains the intention to report fraud. Findings—Government agencies' procurement of goods and services is most vulnerable to corruption. Vulnerability: Not only institutions as organizers but also individual employees who have authority in public procurement activities are also vulnerable to allegations of fraud or corruption. Practical implications — This research can also serve as a guideline to assist public sector organizations in designing effective internal control systems to prevent fraud in public procurement processes and practices. Through E-procurement, however, an anti-corruption strategy can only be implemented effectively if it involves all important stakeholders, including government, civil society, non-governmental organizations, the private sector, media, and other key players participating in the public procurement process. Originality/value — Paper type — Literature review