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All Journal The International Journal of Accounting and Business Society Jurnal Ilmiah Wahana Akuntansi International Journal of Supply Chain Management Accounting and Business Journal International Journal of Trends in Accounting Research Kajian Akuntansi
Ladewi, Yuhanis
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Social Sciences Transportation

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Journal : Accounting and Business Journal

 1 
The Influence Of Independence, Organizational Commitment, And Organizational Culture On Auditor Performance Zuraidah, Ida; Ladewi, Yuhanis; Putri, Nensi Anisa
Accounting and Business Journal Vol 4 No 2 (2022): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v4i2.4456

Abstract

This study aims to determine and analyze the effect of Independence, Organizational Commitment, and Organizational Culture on Auditor Performance. The type of research used in this research is descriptive and associative research. The location of the research was carried out at the Sumsel Babel Bank. The population in this study were 76 auditors at Bank Sumsel Babel 1, 28 branch offices. The sample used in this study is a saturated sample and the number of samples obtained is 40 auditors. The data used is primary data. The data collection method in this study was a questionnaire. The data testing method used in this research is validity test and reliability test. The analytical technique used in this study is descriptive statistical analysis and inferential statistical analysis, inferential statistical analysis in this study is the classical assumption test (data normality, multicollinearity, heteroscedasticity), multiple linear analysis, coefficient of determination and hypothesis design (t test). The data analysis technique in this study used statistical program for social science (SPSS) version 25. The results showed that the data test showed that the results of the data tested in the form of a questionnaire were all valid and reliable. The analysis technique produced is descriptive statistics per variable which shows a very high dominant value, while the statistics per indicator shows that the dominant value is very high and inferential statistics, namely the classical assumption test, shows that the normality test is normally distributed, does not occur multicollinearity and does not occur heteroscedasticity, while the analysis multiple linear shows that the variables of independence, organizational commitment and organizational culture are considered constant, the auditor's performance will increase. The results of this study can be concluded that independence has an effect on auditor performance, organizational culture has an effect on auditor performance, while organizational commitment has no effect on auditor performance.
The Influence of Tax Rates and Tax Service Quality on Vehicle Taxpayer Compliance Motorcycle in West Ilir, Palembang City Ladewi, Yuhanis
Accounting and Business Journal Vol 3 No 2 (2021): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v3i2.3947

Abstract

This research was conducted to answer the problems, namely how was the influence of tax rates and the quality of motor vehicle tax services on motor vehicle tax payers compliance in Ilir Barat, Palembang. The aim was to determine the influence of taxes rates and the quality of motor vehicle tax services on motor vehicle tax payers compliance in Ilir Barat, Palembang. The type of this research used was an associative and descriptive research. The research was conducted in the Ilir Barat, Palembang. The variables used were tax rates, quality of tax services and taxpayer compliance. The data used was primary data. Data collection techniques used in this study were questionnaires.The data analysis techniques used were descriptive statistics and inferential statistics. Inferential statistical analysis consists of the classical assumption test, multiple linear regression analysis, the coefficient of determination test and then proceeded with the hypothesis test (t test). Data analysis was computed by the Statistical Program for Special Science (SPSS). The results of data analysis showed that tax rates and the quality of tax services had influence on motor vehicle taxpayer compliance in Ilir Barat, Palembang.
ONLINE WORD OF MOUTH ON INDONESIAN BEHAVIOUR IN MALAYSIAN HEALTHCARE SERVICES Khair, Hazmanan; Erlinda, Erlinda; Ladewi, Yuhanis
Accounting and Business Journal Vol 2 No 2 (2020): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v2i2.1004

Abstract

Purpose –The purpose of this study was to examine the effect of online word of mouth on the medical treatment of Indonesians in Malaysian hospitals. Design/methodology/approach – The analysis of 401 patients from Indonesia who had undergone medical treatment in Malaysian hospitals was done using SPSS. A convenience sampling technique was used in this study. A total of 401 questionnaires were distributed. Findings - the intensity and content of online word of mouth related to purchase behaviour, while valence of online word of mouth not related to purchase behaviour (rejected). Research limitations/implications – This research examined the concept of word of mouth communication and online word of mouth communication.. However, this study did not explore offline word of mouth or traditional word of mouth communication. Practical implications –The results indicate that the source from experts was not as the main information source. Hospital managers should be using another method to share hospital information through social media (online) Originality/value – This study will enable hospital managers should use the information technology sophisticated to promote their services and then using the comment of medical expert as a stimulation media.
Co-Authors *, Agista *, Welly Antoni Antoni Dina Aziza Putri Erlinda Erlinda Hazmanan Khair, Hazmanan Kurnia Krisna Hari Lis Djuniar Mizan, Mizan Nunung Nurhayati Putri, Nensi Anisa Rima Melati Sadiyah, Lina Halimatus Sjam, Juska Meidy Enyke Subowo, Hery Supriadi, Taufiq Zuraidah, Ida