Articles
<![CDATA[Analisis Pendapatan Non Halal Perbankan Syariah Di Indonesia: Sumber Dan Penggunaannya ]]>
<![CDATA[Rudy Hartanto]]>;
<![CDATA[Irena Paramita Pramono]]>;
<![CDATA[Pupung Purnamasari]]>
<![CDATA[ Falah: Jurnal Ekonomi Syariah Vol. 4 No. 2 (2019): Agustus 2019 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jes.v4i2.10087
<![CDATA[The existence of the regulation for Islamic banking causes it to conduct its activities by the guidance of Islamic principles which avoid some non-halal sources of income. On the other hand, the transactions between Islamic banking and conventional banking are unavoidable because conventional financial institutions still dominate all transactions in each country. This means that non-halal sources of income cannot be avoided, by the way of the transaction is done. This research aims to analyze on the sources of income and its distribution of the non-halal funds of Islamic Banks in Indonesia. This research is quantitative. The method of collecting data documentation uses data from 2015-2017 with a total sample of 102 Islamic banks. The results show that there were differences in the average non-halal funds of Islamic Commercial Banks with Islamic Business Unit Bank. In addition, this study shows that Islamic commercial bank tends to have non-halal funds bigger than Islamic Business Unit Bank. On the other hand, the result shows that non-halal funds sources in the banking industry are dominated by interest income from another conventional bank and the using of non-halal funds is dominated by social activities.]]>
<![CDATA[Pengaruh Kecerdasan Emosional Dan Kecerdasan Spiritual Terhadap Sikap Etis Mahasiswa Akuntansi (Studi Kasus Pada Perguruan Tinggi Swasta di Kota Bandung) ]]>
<![CDATA[Pupung Purnamasari]]>;
<![CDATA[Magnaz Lestira Oktaroza]]>;
<![CDATA[Elly Halimatusadiah]]>
<![CDATA[ Jurnal Manajemen Bisnis Performa Vol 8, No 2 (2011) ]]>
Publisher : <![CDATA[Universitas Islam Bandung ]]>
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DOI: 10.29313/performa.v8i2.6071
<![CDATA[The researi is aimed at: 1) Testing the effect of emotional intelligence (EQ) , and spiritual intelligence (SQ) on ethical attitudes of university accounting students. Simultaneously and partially: 2) Testing which variable that has dominant effect. The respondents of the research are accounting students at the State University of Parahyangan (UNPAR), Maranatha University (Maranatha), Pasundan University (UNPAS), Bandung Islamic University (UNISBA) and Widyatama University UTAMA in Bandung City. Purposive sampling technique is chosen with criteria respondents have done Auditing I Subject. Data was gathered by questionnaires and documentation. Data analysis to test hypothesis is done with multiple linear regression analysis. This research reauins siows that EQ, and SQ simultaneously and partially had significanuly effect on ethical attitudes of university accounting students SQ has significatly, and dominantly effects on technical attitudes of university accounting students. Key words : EQ, SQ, ethichal attitudes, ethics.]]>
<![CDATA[Pengaruh Penerapan IFRS, Jenis Industri dan Probabilitas Kebangkrutan terhadap Audit Delay (Pada Perusahaan LQ 45 yang Terdaftar di Bursa Efek Indonesia Periode 2013-2015) ]]>
<![CDATA[Ina Amalia Nurahmayani]]>;
<![CDATA[Pupung Purnamasari]]>;
<![CDATA[Magnaz Lestira Oktaroza]]>
<![CDATA[ ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 2 No 1 (2018): Accruals Edisi Maret 2018 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Sutaatmadja ]]>
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DOI: 10.35310/accruals.v2i1.7
<![CDATA[The delay audit is the period in completing the audit process by an independent auditor from the closing date of the book on 31 December until the date of signing of the independent auditor's report. Audit delay can occur because of obstacles in the implementation of the audit process. This study aims to obtain empirical evidence on the effect of IFRS implementation, industry type, and bankruptcy probability of audit delay. The research method used in this research is descriptive analysis method and quantitative method by using multiple regression analysis. This research uses sample data of LQ 45 index company that listed in Bursa Efek Indonesia (BEI) during period 2013-2015. Sampling method used is purposive sampling method. After selecting based on purposive sampling method, there are 14 LQ 45 index companies that meet the required sample criteria with observation period for 3 years, so that 42 observations are obtained. The results of this study indicate that the implementation of IFRS effect on audit delay, Industrial Type affect audit delay, Probability Bankruptcy does not affect audit delay. The researcher recommends for further research to use other sector companies for research, using a method of determining samples other than purvosive sampling, replacing other independent variables that may affect audit delay.]]>
<![CDATA[THE ANALYSIS OF BANKING GOVERNANCE IN INDONESIA: THE FINANCIAL SERVICES AUTHORITY PERSPECTIVE ]]>
<![CDATA[Rudy Hartanto]]>;
<![CDATA[Pupung Purnamasari]]>
<![CDATA[ ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 3 No 1 (2019): Accruals Edisi Maret 2019 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Sutaatmadja ]]>
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DOI: 10.35310/accruals.v3i1.38
<![CDATA[The purpose of this study is to examine the factors that influence the ranking of banking governance in Indonesia. This study uses the perspective of regulatory authority of financial services concerning self-assessment of bank governance as regulated in Regulation of Financial Services Authority Number (POJK). The data in this study using the report of banking governance in 2014-2017 with a sample obtained as many as 294 banks. Hypothesis testing technique is done by using ordinal regression analysis. The results showed that the variable owner, ROA, asset, and status have a positive effect on GCG. In contrast, the leverage in this study showed a negative influence on GCG. Testing the growth and age does not affect the level of banking governance]]>
<![CDATA[Pengaruh Kompetensi Moral dan Pemberian Reward terhadap Intensi Whistleblowing ]]>
<![CDATA[Restiana Febianti]]>;
<![CDATA[Pupung Purnamasari]]>;
<![CDATA[Nopi Hernawati]]>
<![CDATA[ Kajian Akuntansi Volume 21, No. 1, 2020 ]]>
Publisher : <![CDATA[Universitas Islam Bandung ]]>
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DOI: 10.29313/ka.v21i1.6084
<![CDATA[Penelitian ini menunjukkan pengaruh dari kompetensi moral dan pemberian reward terhadap intensi karyawan di beberapa BUMN sektor non-keuangan di Kota Bandung dalam melakukan whistleblowing. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data primer yang diperoleh melalui kuesioner yang diisi oleh responden yaitu karyawan di beberapa BUMN sektor non-keuangan di Kota Bandung. Penelitian ini metode menggunakan metode deskriptif dan verifikatif. Teknik sampling yang digunakan dalam penelitian ini adalah dengan convienence sampling. Adapun sampel dalam penelitian ini berjumlah 38 responden, yang merupakan Karyawan pada 4 Badan Usaha Milik Negara (BUMN) di Sektor Non Keuangan Kota Bandung. Pengumpulan data dilakukan dengan mendatangi langsung para responden yaitu karyawan pada BUMN sektor non-keuangan di Kota Bandung untuk mengisi kuesioner. Hasil penelitian ini menunjukan bahwa kompetensi moral berpengaruh signifikan terhadap intensi whistleblowing pada karyawan di 4 BUMN Sektor Non Keuangan Kota Bandung. Penelitian ini juga menunjukkan hasil bahwa pemberian reward berpengaruh terhadap intensi whistleblowing pada karyawan di 4 BUMN Sektor Non Keuangan Kota Bandung.Kata Kunci: Kompetensi Moral, Reward, Intensi Whistleblowing]]>
<![CDATA[Pengaruh Tingkat Keseriusan Pelanggaran, Faktor Demografi dan Faktor Organisasional terhadap Intensi Whistleblowing (Survei pada Karyawan Otoritas Jasa Keuangan Regional 2 Jawa Barat) ]]>
<![CDATA[Muhammad Fajri Prasetyo]]>;
<![CDATA[Pupung Purnamasari]]>;
<![CDATA[Mey Maemunah]]>
<![CDATA[ Kajian Akuntansi Volume 18, No. 2, 2017 ]]>
Publisher : <![CDATA[Universitas Islam Bandung ]]>
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DOI: 10.29313/ka.v18i1.3073
<![CDATA[Abstract. This research aims to examine the effect of seriousness of wrongdoing, demography factors and organizational factor on the whistleblowing intentions survey on financial services authority regional 2 west java (OJK KR 2). The research method used in this research is descriptive verificative, with multiple linear regression analysis. The data used in this study is the primary data collected through a questionnaire survey. Respondents in this research are 30 employees of Financial Services Authority Regional 2 West Java. The results indicate that the seriousness of wrongdoing and organizational factor (managerial status) have a significant positive effect on the whistleblowing intention, but the demographic factor (gender and ethnicity) has no significant effect on the whistleblowing intention. The results of this study are expected to enrich the literature for the development of science and also as a consideration for the Financial Services Authority (OJK) in the design and policy of Whistleblowing System.Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh dari tingkat keseriusan pelanggaran, faktor demografi dan faktor organisasional terhadap intensi whistleblowing karyawan Otoritas Jasa Keuangan Regional 2 Jawa Barat. Metode Penelitian yang digunakan dalam penelitian ini adalah metode deskriptif verifikatif, dengan analisis regresi linear berganda. Data yang digunakan dalam penelitian ini merupakan data primer yang dikumpulkan melalui survey kuesioner. Responden penelitian ini adalah 30 orang karyawan Otoritas Jasa Keuangan Regional 2 Jawa Barat. Hasil pengujian mengindikasikan bahwa tingkat keseriusan pelanggaran dan faktor organisasional (status manajerial) berpengaruh positif signifikan terhadap intensi whistleblowing, sedangkan faktor demografi (jenis kelamin dan suku bangsa) tidak berpengaruh signifikan terhadap intensi whistleblowing. Hasil penelitian ini diharapkan dapat memperkaya literatur untuk pengembangan ilmu pengetahuan dan juga sebagai bahan pertimbangan bagi Otoritas Jasa Keuangan dalam perancangan dan kebijakan Whistleblowing System.Kata Kunci : tingkat keseriusan pelanggaran, jenis kelamin, suku bangsa, status manajerial dan intensi whistleblowing.]]>
<![CDATA[Pengaruh Kecerdasan Spiritual dan Profesionalisme Auditor Internal Terhadap Pencegahan Kecurangan (Survei pada Auditor Internal BUMN di Kota Bandung) ]]>
<![CDATA[Fikri Abdul Malik]]>;
<![CDATA[Pupung Purnamasari]]>;
<![CDATA[Mey Maemunah]]>
<![CDATA[ Kajian Akuntansi Volume 20, No.1, 2019 ]]>
Publisher : <![CDATA[Universitas Islam Bandung ]]>
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DOI: 10.29313/ka.v21i2.4503
<![CDATA[Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh kecerdasan spiritual dan profesionalisme auditor internal terhadap pencegahan kecurangan. Penelitian ini menggunakan sampel sebanyak 63 responden. Jenis data yang digunakan adalah data primer, yaitu dengan cara menyebarkan kuesioner kepada setiap perusahaan. Metode penelitian ini menggunakan metode deskriptif dan verifikatif, serta pengujian hipotesis dilakukan dengan pengujian regresi berganda menggunakan software SPSS 22. Hasil penelitian menunjukan bahwa kecerdasan spiritual dan profesionalisme auditor internal berpengaruh terhadap pencegahan kecurangan. Saran bagi penulis selanjutnya untuk menambahkan jumlah responden, sehingga hasil dari responden dapat menjadi lebih akurat. Penulis menyarankan untuk menambah variabel lain agar penelitian lebih menarik untuk dibahas. Kata Kunci: Kecerdasan spiritual, Profesionalisme auditor internal , Pencegahan Kecurangan]]>
<![CDATA[Pengaruh Kompensasi Terhadap Kinerja Karyawan Pada PT. JAEIL INDONESIA ]]>
<![CDATA[Agung Surya Dwianto]]>;
<![CDATA[Pupung Purnamasari]]>;
<![CDATA[Tukini Tukini]]>
<![CDATA[ Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 2 No 2 (2019): Jesya Volume 2 Nomor 2 Periode Juni 2019 ]]>
Publisher : <![CDATA[LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga ]]>
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DOI: 10.36778/jesya.v2i2.74
<![CDATA[Abstract Compensation is a complicated and classic problem that has plagued the industrial world. As is known that the provision of appropriate compensation which given by the company, is one of the main factors that influence the improvement of employee performance. In Indonesia, the issue of providing compensation has been regulated in the labor law. The government in this case the Ministry of Manpower always emphasizes to all companies operating in Indonesia, in order to obey and implement all provisions regulated by law. This research was conducted at a company located in Bekasi, precisely in Jababeka - Cikarang, which is at PT. Jaeil Indonesia. The purpose of this study is to determine the extent to which compensation can increase employee performance, especially in the Production Department of PT. Jaeil Indonesia. This type of research is quantitative research, in which the objects in this study amounted to 40 employees of the Production Department of PT. Jaeil Indonesia. The analytical method used is a simple linear regression method. Meanwhile, data was collected through questionnaires and analyzed using SPSS version 24. The results of this study indicate that the value of R² is 0.486, meaning the percentage of the effect of compensation for employee performance is 48.6% while the rest is influenced by other variables not examined in this study. The results of the t test show that the value of t count is greater than the value of t table (5.146> 2.048). This shows that the hypothesis used in this study is accepted, that is there is an effect of giving compensation to the performance of employees in the Production Department of PT. Jaeil Indonesia, so companies need to pay attention to employees by adjusting the compensation with the workload they bear according to the prevailing laws and regulations. Keywords: Compensation and employee performance]]>
<![CDATA[The Influence of Training on Competence at PT.Amanah Putra Pratama (Case Study on the Distribution of Indonesian Workers to Abroad) ]]>
<![CDATA[Agung Surya Dwianto]]>;
<![CDATA[Pupung Purnamasari]]>;
<![CDATA[Taufik Aulia]]>
<![CDATA[ JURNAL EKUIVALENSI Vol. 4 No. 2 (2018): Jurnal Ekuivalensi ]]>
Publisher : <![CDATA[LPPM dan Fakultas Ekonomi dan Bisnis Universitas Kahuripan Kediri ]]>
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<![CDATA[This study aims to examine the effect of training on the competence of Indonesian workers in PT Amanah Putra Pratama. The study was conducted at PT Amanah Putra Pratama by using a research sample of 38 Indonesian workers counted in July 2018 because at that time research was being carried out, while every month the number of Indonesian workers in PT.Amanah Putra Pratama was uncertain. Data collection was carried out by distributing research instruments, namely questionnaires containing questions to measure training and competence. The collected data is then processed using simple linear regression analysis with the help of SPSS version 16.0 software. Research also shows that there is a positive and significant influence given by training that has a strong influence in influencing the creation of better competencies in PT Amanah Putra Pratama optimally, the R value (correlation) produced is 0.514, it can be said that training and competence positively related by 51.4%. While the coefficient of determination R2 (R Square) is 0.265, which means that the ability of the training variable to influence competence in PT Amanah Putra Pratama is 26.5%, while 73.5% is the contribution of other factors not observed in this study. Keywords: Training, Competence]]>
<![CDATA[EFFECTS OF CONTINUOUS TRAINING AND DEVELOPMENT ON RAPID RESPONSE UNIT FOR IMPROVING TIME INTERVENTION ]]>
<![CDATA[Sonya Pebriani]]>;
<![CDATA[Sugeng Riyanto]]>;
<![CDATA[Pupung Purnamasari]]>;
<![CDATA[Allessandro Setyo Anggito Utomo]]>;
<![CDATA[Mikael Januardi Ginting]]>;
<![CDATA[Anondho Wijanarko]]>
<![CDATA[ Publik: Jurnal Manajemen Sumber Daya Manusia, Administrasi dan Pelayanan Publik Vol 8 No 1 (2021): Publik: Jurnal Manajemen Sumber Daya Manusia, Administrasi dan Pelayanan Publik ]]>
Publisher : <![CDATA[Universitas Bina Taruna Gorontalo ]]>
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DOI: 10.37606/publik.v8i1.156
<![CDATA[The research conduct a case study on the rapid response unit through a quantitative approach regarding the effect of continuous training and development for in resolving emergencies and developing rapid response system. The Rapid Response Unit (RRU) is a unit that helps avoid the risk of adverse events that threaten the safety of community interaction in the area in the campus forest area. However, the unit's existence is not enough to only present physiques with the available time to help secure and control various of events in the campus forest area. An increase in hard and soft skills is needed to maintain quality of rapid response unit human resource. The study results indicate an impact in resolving incidents based on the time spent of intervention in the crucial level of the incident, the level of familiarity of events for the field officers, and the adequacy of training provided.]]>
