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Pipih Sopiyan
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Entrepreneur : Jurnal Bisnis Manajemen dan Kewirausahaan
Published by Universitas Majalengka
ISSN : 27231941     EISSN : 27762483     DOI : https://doi.org/10.31949
Entrepreuneur : Jurnal Bisnis Manajemen dan Kewirausahaan merupakan sarana publikasi hasil riset bagi para akademisi, praktisi, peneliti, mahasiswa, dan pihak lain yang tertarik dengan pengembangan ilmu profesi dan praktek manajemen di Indonesia. Adapun Focus dan Scope yang menjadi prioritas diantaranya ; Manajemen Sumberdaya Manusia , Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sektor Publik, Manajemen Operasional, Manajemen Rantai Pasokan, Corporate Governance, Etika Bisnis, Akuntansi Manajemen dan Pasar Modal dan Investasi.
Articles 2 Documents
Search results for , issue "Vol 2 No 1 (2021): Januari" : 2 Documents clear
Ambiguitas Peran Pengaruhnya terhadap Komitmen Organisasi Nita Hernita
Entrepreneur: Jurnal Bisnis Manajemen dan Kewirausahaan Vol 2 No 1 (2021): Januari
Publisher : Program Studi Manajemen Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/entrepreneur.v2i1.900

Abstract

The purpose of this research is to know the role ambiguity affects organizational commitment.The research method uses a descriptive verification approach with quantitative data types.The study population was the employees of PT.Madjatea Majalengka, amounting to 45employees with the determination of the sample using a saturated sampling technique with aLikert measurement scale (1-5). Data analysis was carried out through analysis, coefficient ofdetermination, and t test with processing using SPSS Version 21 application. The resultsshowed that role ambiguity had a negative and significant effect on organizationalcommitment.
Pengaruh Pengendalian Internal dan Kesesuaian Kompensasi terhadap Kecenderungan Kecurangan Akuntansi pada Perumda BPR Majalengka Wulan Riyadi
Entrepreneur: Jurnal Bisnis Manajemen dan Kewirausahaan Vol 2 No 1 (2021): Januari
Publisher : Program Studi Manajemen Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/entrepreneur.v2i1.901

Abstract

Accounting fraud related to corruption, an unusual action taken is to manipulate therecording, omission of documents, and mark ups that are detrimental to the country's financesor economy. Internal control is a representative of all activities within the organization thatmust be carried out to provide adequate confidence regarding the achievement of effectiveand efficient operational control objectives, the reliability of financial statements, andcompliance with the law. Compensation is often called an award and can be defined as a formof appreciation given to employees as a remuneration for the contribution they make to theorganization. This study aims to determine the effect of internal control and the suitability ofcompensation for trends in accounting fraud. The method used in this research is to usedescriptive and verification analysis. The population in this study were 36 people usingpuposive sampling techniques. Data collection technique is a survey with a questionnaire.Data instrument testing is done by using validity, reliability and data normality tests. Analysisof the data is the correlation of determination and hypothesis testing using the t test and Ftest. The data is processed using SPSS Version 21 and Microsoft Excel 2007. The resultsof this study indicate that internal control affects the tendency of accounting fraud. suitabilityof compensation affects the tendency of accounting fraud. Internal control and suitability ofcompensation affect the tendency of accounting fraud.

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