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<![CDATA[FACTORS AFFECTING INTENTION ON WHISTLEBLOWING: AN ANALYSIS ON MODERATED MODEL OF WHISTLEBLOWING CHANNEL ]]>
<![CDATA[Putriana, Astia]]>;
<![CDATA[Hariadi, Bambang]]>;
<![CDATA[Prihatiningtias, Yeney Widya]]>
<![CDATA[ Jurnal Tata Kelola & Akuntabilitas Keuangan Negara 2018: JTAKEN Vol. 4 No. 2 Desember 2018 ]]>
Publisher : <![CDATA[Badan Pemeriksa Keuangan Republik Indonesia ]]>
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DOI: 10.28986/jtaken.v4i2.218
<![CDATA[The purpose of this study is to examine and to provide empirical evidence of the effect of personal responsibility, personal cost and education on whistleblowing intention, as well as the impact of whistleblowing channel in influencing personal cost on whistleblowing intention. The populations of this study are civil servants (ASN) from financial department and procurement services department in Banjarmasin municipal government. The sample of this study are 104 respondents, obtained using saturated sampling technique. Questionnaire data of this research is analyzed using the Partial Least Squares (PLS). The result shows that civil servants consider their personal responsibility as they intend to blow the whistle. Yet, the study finds that personal cost and education have no effect on civil servant’s whistleblowing intention. The study also finds that whistleblowing channel is unable to moderate the effect of personal cost on whistleblowing intention. These findings help to obtain an insight regarding the policy that can improve whistleblowing intention.]]>
<![CDATA[Faktor-Faktor yang Mempengaruhi Perilaku Auditor dalam Penghentian Prematur atas Prosedur Audit ]]>
<![CDATA[Astia Putriana]]>;
<![CDATA[Novita Weningtyas Respati]]>;
<![CDATA[Chairina Chairina]]>
<![CDATA[ Journal of Accounting and Investment Vol 16, No 2: July 2015 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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DOI: 10.18196/jai.2015.0037.121-131
<![CDATA[The purpose of this research is to examine the effect of time pressure, audit risk, materiality, review procedure and quality control, need for achievement, and professional commitments on the auditor in premature termination on audit procedures. This reseach applies a mail survey as data collection method and convienece sampling as sample collection method. Research subjects are 106 auditor at the Supreme Audit Board of the Republic of Indonesia (BPK RI) Representative of South Kalimantan and Central Kalimantan. Empirical evidence finds that audit risk effect toward premature termination on the audit procedures. However, time pressure, materiality, review procedure and quality control, need for achievement and professional commitment does not effect toward premature termination on the audit procedures.]]>
<![CDATA[PENGARUH INTERNET FINANCIAL REPORTING TERHADAP KINERJA SAHAM ]]>
<![CDATA[M.Riduan Abdillah]]>;
<![CDATA[Astia Putriana]]>
<![CDATA[ Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Vol 14 No 2 (2021): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.14 No.2 September 2021 ]]>
Publisher : <![CDATA[SEKOLAH TINGGI ILMU EKONOMI NASIONAL (STIENAS) BANJARMASIN ]]>
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<![CDATA[Abstract This research aims to find empirical evidence of the effect of Internet Financial Reporting (IFR) on stock performance with firm size as a control variable. The population of this research is all manufacturing companies listed on the Indonesia Stock Exchange in 2020. The sampling technique of this research used the purposive sampling method. This research method is a quantitative method. The dependent variable in this research is stock performance, while the independent variable in this research is Internet Financial Reporting (IFR) while firm size is the control variable. The population in this research are manufacturing companies listed on the Indonesia Stock Exchange in 2020. The data analysis of this research uses multiple linear regression. The results of this research found empirical evidence that Internet Financial Reporting (IFR) has an effect on stock performance while firm size as a control variable has a significant effect on stock performance. Keywords : Internet Financial Reporting (IFR), company size, stock performance]]>
<![CDATA[KESERIUSAN KECURANGAN AKUNTANSI DAN NIAT MENJADI WHISTLEBLOWER INTERNAL ANALISIS MODERASI EDUKASI ]]>
<![CDATA[Astia Putriana]]>;
<![CDATA[M. Riduan Abdillah]]>
<![CDATA[ Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Vol 15 No 1 (2022): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.15 No.1 Maret 2022 ]]>
Publisher : <![CDATA[SEKOLAH TINGGI ILMU EKONOMI NASIONAL (STIENAS) BANJARMASIN ]]>
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DOI: 10.53651/jdeb.v15i1.350
<![CDATA[Fraud is a major disaster for organizations. Employee participation to blow the whistle is a hope for every organization. This study aims to examine the effect of seriousness of fraud in accounting on the intention to become an internal whistleblower and the moderation effect of educational on the intention to become an internal whistleblower. The object of this research is civil servants (ASN) in the finance department of the Banjarmasin City Government. The sampling technique used is the saturation technique, which uses the entire population as the research sample. There are 100 respondents obtained for samples. Questionnaire data were analyzed using Partial Least Squares (PLS) analysis tool. The results showed that the seriousness of fraud in accounting had an effect on the ASN's intention to become an internal whistleblower. However, education is not able to moderate the influence of seriousness of fraud in accounting on the intention to become internal whistleblower. These results contribute to providing new insights related to policies that are able to encourage ASN to become internal whistleblower. Keywords: Seriousness of fraud in accounting; education; intention to become an internal whistleblower]]>
<![CDATA[Pengaruh Arus Kas Operasi dan Ukuran Perusahaan Terhadap Persistensi Laba ]]>
<![CDATA[M.Riduan Abdillah]]>;
<![CDATA[Astia Putriana]]>;
<![CDATA[Riani Tami]]>
<![CDATA[ At-Tadbir : jurnal ilmiah manajemen Vol 5, No 2 (2021): At-Tadbir: jurnal ilmiah manajemen ]]>
Publisher : <![CDATA[Islamic University of Kalimantan MAB Banjarmasin ]]>
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DOI: 10.31602/atd.v5i2.4549
<![CDATA[The purpose of this research is to empirically prove the effect of operating cash flow and firm size on earnings persistence. The method used in this research is a quantitative method. The population of this research is 108 food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The sampling technique in this research used the purposive sampling method so that the number of sample data used in this research was 36 manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange in 2016-2018. The variables in this research consisted of independent variables, namely operating cash flow and company size, while the dependent variable in this research was earnings persistence. The data analysis technique in this research used multiple linear regression analysis. The hypothesis testing of this research was conducted through the t-test with a significance level of 0.05, the F-test with a significance level of 0.05 and the coefficient of determination. The results of this research found empirical evidence that operating cash flow has a positive effect on earnings persistence while firm size has a negative effect on earnings persistence.Keywords: Operating Cash Flow, Firm Size, Earnings Persistence, Bursa Efek Indonesia]]>
<![CDATA[Determinan Minat Menggunakan Uang Elektronik Pada Aplikasi Shopeepay : Sebuah Persepektif Technology Accepyance Model (TAM) ]]>
<![CDATA[Kharisma Nugraha Putra]]>;
<![CDATA[Merisa Oktaria]]>;
<![CDATA[Astia Putriana]]>
<![CDATA[ Edunomics Journal Vol. 3 No. 2 (2022): Edunomics Journal ]]>
Publisher : <![CDATA[FKIP, Universitas Palangka Raya ]]>
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DOI: 10.37304/ej.v3i2.4975
<![CDATA[This research adopted the Technology Acceptance Model to examine the factors affecting the intentions to use electronic money on digital application shopeepay. The purpose of this research are to examine the effect of perceived ease of use and perceived usefulness on the intentions to use electronic money on digital application shopeepay. The sample in this study were undergraduate students of the economic education study program at the University of Palangka Raya who were active in the even semester of the 2021/2022 academic year. The method of data collection is survey using questionnary as instrument of the research. The ammount of the sample was 70. The data was analysed using Structural Equation Modelling- Partial least square (SEM-PLS) with SmartPLS 3.0. The result of research finds perceived ease of use and perceived usefulness has a positive effect on the intentions to use electronic money on digital application shopeepay.]]>
<![CDATA[Kecerdasan Spiritual sebagai Variabel Moderating pada Pengaruh Narsisme terhadap Perilaku Keputusan Investasi ]]>
<![CDATA[M. Riduan Abdillah]]>;
<![CDATA[Astia Putriana]]>;
<![CDATA[Gati Anjaswari]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v6i4.1128
<![CDATA[This research aimed to examine empirically the impact of narcissism on investment decision behavior with spiritual intelligence as a moderating variable. The method used in this research is quantitative. The population of this research is D3 college students of accounting program class of 2020 at Politeknik Negeri Tanah Laut as a State University (PTN) and S1 college students of accounting program class of 2019 and 2020 at Sekolah Tinggi Ilmu Ekonomi Nasional Banjarmasin as Private Universities (PTS). The samples of this research are 195 college students, obtained using the purposive sampling technique. This type of data uses primary data through distributing questionnaires to respondents while path analysis is used to test research hypotheses in order to formulate research results by means of statistical testing through SPSS software and WarpPLS. The result shows that narcissism affects investment decision behavior. This research also finds that spiritual intelligence can not moderate the effect of narcissism on investment decision behavior. These findings help to obtain insight regarding the special concern on approach that can minimize aggressive investment decision behavior which is narcissism. These empirical findings can also be used as benchmarks for similar research, especially in responding to the challenges of the times and the rise of socio-economic phenomena among millennials during the Covid-19 period for universities.]]>
<![CDATA[FACTORS AFFECTING INTENTION ON WHISTLEBLOWING: AN ANALYSIS ON MODERATED MODEL OF WHISTLEBLOWING CHANNEL ]]>
<![CDATA[Astia Putriana]]>;
<![CDATA[Bambang Hariadi]]>;
<![CDATA[Yeney Widya Prihatiningtias]]>
<![CDATA[ Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2018: JTAKEN Vol. 4 No. 2 December 2018 ]]>
Publisher : <![CDATA[Badan Pemeriksa Keuangan Republik Indonesia ]]>
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DOI: 10.28986/jtaken.v4i2.218
<![CDATA[The purpose of this study is to examine and to provide empirical evidence of the effect of personal responsibility, personal cost, and education on whistleblowing intention, as well as the impact of whistleblowing channel in influencing personal cost on whistleblowing intention. The populations of this study are civil servants (ASN) from the financial department and procurement services department in Banjarmasin municipal government. The sample of this study is 104 respondents, obtained using the saturated sampling technique. Questionnaire data of this research is analyzed using the Partial Least Squares (PLS). The result shows that civil servants consider their personal responsibility as they intend to blow the whistle. Yet, the study finds that personal cost and education do not affect civil servant's whistleblowing intentions. The study also finds that the whistleblowing channel is unable to moderate the effect of personal cost on whistleblowing intention. These findings help to obtain insight regarding the policy that can improve whistleblowing intention.]]>
<![CDATA[Always Better Control Method as Controlling for Medicine Inventory in Public Health Office ]]>
<![CDATA[Marliza Noor Hayatie]]>;
<![CDATA[Astia Putriana]]>;
<![CDATA[Gati Anjaswari]]>
<![CDATA[ International Journal of Research in Vocational Studies (IJRVOCAS) Vol. 2 No. 2 (2022): IJRVOCAS - August ]]>
Publisher : <![CDATA[Yayasan Ghalih Pelopor Pendidikan (Ghalih Foundation) ]]>
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DOI: 10.53893/ijrvocas.v2i2.110
<![CDATA[The purpose of this study is to control medicine supplies with the implementation of the Always Better Control (ABC) method in the Pharmaceutical Field of the Tanah Laut Regency Health Office. The availability of the medicine is part of the assessment the level of patient satisfaction with the health services of government agencies. Therefore, control of medicine supplies is important to do well so as not to cause financial losses to the country due to the accumulation of expired medicine in the inventory warehouse. This research is quantitative descriptive research. The data collected is primary data in the form of reports on medicine intake and medicine expenditure at the Tanah Laut Regency Health Office from January to December 2019. Numerically analyze data using the microsoft excel program. The results of this study showed that using the ABC method, the supply of medicine can be classified into three levels. Medicine that belongs to group A are types of medicine that are classified as having high use or sales (fast moving) as many as 6 types. Medicines that belong to group B are types of medicine with moderate sales of 6 types. Meanwhile, for medicine that belong to group C is a type of medicine whose sales are low (slow moving) as many as 8 types. The existence of medicine control with the ABC method provides convenience for management to consider the right investment value in ordering medicine needed by the people so as to improve the financial performance of the institution.]]>
<![CDATA[PENGARUH DIVERSIFIKASI GENDER GENERASI Z TERHADAP PERILAKU KEPUTUSAN INVESTASI ]]>
<![CDATA[M.Riduan Abdillah]]>;
<![CDATA[Astia Putriana]]>;
<![CDATA[Gati Anjaswari]]>
<![CDATA[ Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 16 No 1 (2023): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol 16. No.1 Maret 2023 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin ]]>
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DOI: 10.53651/jdeb.v16i1.415
<![CDATA[This research aims to find empirical evidence of the effect of gender diversification on investment decision behavior. This research method is quantitative. The research population was D3 students of the accounting study program class of 2020 at the Tanah Laut State Polytechnic as a State University (PTN) and undergraduate students of the accounting study program class of 2019 and 2020 at the Banjarmasin National STIE as a Private University (PTS). The research sampling technique used purposive sampling method. The exogenous variable is gender diversification as measured using a dummy while the endogenous variable is investment decision behavior as measured through a questionnaire. The results of this research found empirically that gender diversification has a significant effect on Investment Decision Behavior as indicated by the magnitude of p <0.001 with the R Square value still relatively low, namely only 7%, meaning that the influence of other factors is still a lot to influence investment decision behavior apart from diversification gender. Keywords : Z Generation, Gender Diversification, Behavior, Investment Decision]]>
