Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi最新文献

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Determinan Kecenderungan Fraud Berdasarkan Aspek Akuntansi dan Moralitas : Survei pada Industri Rumah Sakit 基于会计和道德方面的欺诈倾向决定:对医院行业的调查

Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Pub Date : 2020-12-15 DOI: 10.32493/keberlanjutan.v5i2.y2020.p172-182

Iin Rosini, Dani Rahman Hakim

{"title":"Determinan Kecenderungan Fraud Berdasarkan Aspek Akuntansi dan Moralitas : Survei pada Industri Rumah Sakit","authors":"Iin Rosini, Dani Rahman Hakim","doi":"10.32493/keberlanjutan.v5i2.y2020.p172-182","DOIUrl":"https://doi.org/10.32493/keberlanjutan.v5i2.y2020.p172-182","url":null,"abstract":"This study aims to analyze the determinants of fraud tendency based on accounting aspects and individual morality. The accounting aspect of this study is reflected in the internal control and information asymmetry. The sample of this study was 134 employees who worked in hospitals in South Tangerang City. By using the linear regression analysis method, this study found a negative effect of internal control on the tendency of fraud. Meanwhile, the effect of information asymmetry and individual morality on the fraud tendency was not proved significantly. Future studies are expected to examine the effect of morality and information asymmetry on the fraud tendency with another method. Hospital management should focus on strengthening its internal control system to minimize the incidence of employee fraud.ABSTRAKPenelitian ini bertujuan untuk menganalisis determinan kecenderungan fraud berdasarkan aspek akuntansi dan moralitas individu. Aspek akuntansi dalam penelitian ini direfleksikan melalui variabel pengendalian internal dan asimetri informasi. Sampel penelitian ini sebanyak 134 karyawan yang bekerja di rumah sakit se-Kota Tangerang Selatan. Dengan menggunakan metode analisis regresi linier, penelitian ini menemukan adanya pengaruh negatif pengendalian internal terhadap kecenderungan fraud. Sementara itu, asimetri informasi dan moralitas individu tidak terbukti mempengaruhi kecenderungan fraud. Berdasarkan hal ini, penelitian berikutnya diharapkan untuk menggunakan metode yang berbeda untuk menelahaan pengaruh moralitas dan asimetri informasi terhadap kecenderungan fraud. Bagi manajemen rumah sakit, sebaiknya memfokuskan diri pada penguatan sistem pengendalian internalnya untuk meminimalisir terjadinya kecenderungan fraud karyawan","PeriodicalId":242955,"journal":{"name":"Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124762349","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Peran Kualitas Layanan dan Kepercayaan Dalam Membangun Kepuasan dan Loyalitas Pelanggan 服务质量和信任在建立客户满意度和忠诚方面的作用

Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Pub Date : 2020-12-14 DOI: 10.32493/keberlanjutan.v5i2.y2020.p157-171

Z. Fakhrana

{"title":"Peran Kualitas Layanan dan Kepercayaan Dalam Membangun Kepuasan dan Loyalitas Pelanggan","authors":"Z. Fakhrana","doi":"10.32493/keberlanjutan.v5i2.y2020.p157-171","DOIUrl":"https://doi.org/10.32493/keberlanjutan.v5i2.y2020.p157-171","url":null,"abstract":"This study aims to understand the role of service quality and trust in developing customer satisfaction and loyalty at JNE Margonda, Depok. The research is used as a quantitative approach. Respondents are 127 people who were taken by purposive sampling technique. This study uses Structural Equation Modeling (SEM) with Lisrel 8.80 applications for analyzing the data. All three hypotheses are accepted, and the data supports the model. H1: service quality has a positive and significant effect on customer satisfaction. H2: Trust has a positive and significant impact on customer satisfaction. H3: Customer satisfaction has a positive and significant effect on customer loyalty. The Conclusion: (1) The high quality of service from JNE Margonda Depok increases customer satisfaction (2) If trust in JNE Margonda Depok is high, then higher customer satisfaction will be higher too; (3) Respondents who feel satisfied when using JNE Margonda services will be more loyal to JNE Margonda Depok ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh kualitas layanan dan kepercayaan terhadap kepuasan dan loyalitas pelanggan JNE Margonda, Depok. Penelitian dilakukan dengan pendekatan kuantitatif. Responden sejumlah 127 orang yang diambil dengan teknik purposive sampling. Analisis data menggunakan Structural Equation Modeling (SEM) dengan aplikasi Lisrel 8.80. Tiga hipotesis penelitian ini diterima semua, data mendukung model. H1: Kualitas layanan memiliki pengaruh positif dan signifikan terhadap kepuasan pelanggan. H2: Kepercayaan memiliki pengaruh positif dan signifikan terhadap kepuasan pelanggan. H3: Kepuasan pelanggan memiliki pengaruh positif dan signifikan terhadap loyalitas pelanggan. Kesimpulan : (1) Kualitas layanan yang tinggi dari JNE Margonda Depok meningkatkan kepuasan pelanggan; (2) Semakin percaya responden terhadap JNE Margonda Depok akan semakin tinggi pula kepuasan pelanggannya; 3) Kepuasan yang tinggi dari pelanggan akan membuat pelanggan semakin loyal terhadap JNE Margonda Depok","PeriodicalId":242955,"journal":{"name":"Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126069474","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0