Jurnal Cita Ekonomika最新文献

{"title":"The Influence of Reward and Sanctions, Job Rotation on Fraud with Religiosity as Moderating Variable","authors":"Ferry Hendro Basuki, Hartina - Husein, Christy Evelyn Ferdinandus","doi":"10.51125/citaekonomika.v15i1.2761","DOIUrl":"https://doi.org/10.51125/citaekonomika.v15i1.2761","url":null,"abstract":" Setiap perusahaan berhadapan dengan resiko kecurangan yang tak terhindarkan. Survei ACFE (2016) menemukan bahwa, industri perbankan menjadi industri paling dirugikan akibat kecurangan setelah lembaga pemerintah. Berbagai upaya dilakukan untuk mengurangi tindakan kecurangan yang dilakukan perusahaan dengan menerapkan sistem pengendalian internal, membangun kultur organisasi yang tidak permisif dengan toleran atas kecurangan. Penelitian ini bertujuan untuk memberikan bukti empiris: (1) apakah penghargaan dan sanksi berpengaruh terhadap kecurangan (2) apakah rotasi kerja berpengaruh terhadap kecurangan; (3) apakah Religiusitas memoderasi pengaruh hubungan penghargaan dan sanksi terhadap kecurangan; (4) apakah Religiusitas memoderasi pengaruh rotasi kerja terhadap kecurangan. Subjek penelitian ini adalah pegawai yang bekerja pada industri perbankan yang ada di kota Ambon. Jumlah sampel dalam penelitian ini sebanyak 65 responden. Metode pengumpulan data melalui survei dengan menggunakan kuesioner. Teknik analisis data menggunakan metode Regresi Linear sederhana dan Moderated Regression Analysis (MRA). Hasil penelitian ini membuktikan bahwa: (1) penghargaan dan sanksi berpengaruh negatif terhadap kecurangan; (2) Rotasi kerja berpengaruh negatif terhadap kecurangan; (3) Religiusitas tidak memoderasi hubungan antara penghargaan dan sanksi terhadap kecurangan ; (4) Religiusitas tidak memoderasi hubungan antara rotasi kerja terhadap kecurangan. \u0000Kata Kunci: Kecurangan, Penghargaan dan Sanksi, Rotasi Kerja, dan Religiusitas \u0000  \u0000Every company is subject to the inevitable risk of fraud. The ACFE survey (2016) found that the banking industry was the industry most disadvantaged due to fraud after government agencies. Various attempts have been made to reduce fraud by the company by implementing an internal control system, building organization culture that is not permissive with tolerance for fraud. This study aims to provide empirical evidence: (1) whether reward and influence on fraud (2) whether the effect of work affects fraud; (3) whether Religiosity moderates the effect of the relationship between rewards and punishment on fraud; (4) whether Religiosity moderates the effect of work on fraud. Research subjects are employees who work in the banking industry in Ambon city. The number of samples in this study were 65 respondents. The data survey method is through using a questionnaire. The data analysis technique used simple Linear Regression and Moderated Regression Analysis (MRA). The results of the research prove that: (1) rewards and punishment have a negative effect on fraud; (2) Job rotation has a negative effect on fraud; (3) Religiosity does not moderate the relationship between rewards and punishment against fraud; (4) Religiosity does not moderate the relationship between job rotation and fraud. \u0000Keyword: Fraud, Reward and Punishment, Job Rotation and Religiosity","PeriodicalId":289877,"journal":{"name":"Jurnal Cita Ekonomika","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128601040","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}

{"title":"Impact of Government Capital Expenditure on Poverty Levels in Maluku","authors":"Teddy Christianto Leasiwal","doi":"10.51125/citaekonomika.v15i1.3492","DOIUrl":"https://doi.org/10.51125/citaekonomika.v15i1.3492","url":null,"abstract":"Fiscal policy is an inseparable part of macroeconomic policy both in the short and long term. Fiscal policy is set to achieve economic growth. The policy of opening faucets and stimulating the investment climate is expected to be able to create job opportunities which in turn increase income, thereby reducing poverty Expansive policy also means that government spending aims at infrastructure development and labor-intensive projects that will reduce unemployment and poverty in Maluku Although government capital expenditures continue to increase, economic growth in several districts / cities has not shown the same level of economic growth. This study measures two variables, namely Government Investment and Government Consumption. To identify it, an analysis was carried out using the linear regression method with the type of panel data. The regression results found that government investment has a very positive and significant effect with a siginfikansi level of 0.04 on the poverty level in Maluku while for the Government consumption variable, it also has a positive and significant effect of 0.03 on poverty.","PeriodicalId":289877,"journal":{"name":"Jurnal Cita Ekonomika","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114083544","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}

{"title":"THE EFFECT OF INFLATION AND ECONOMIC STRUCTURE CHANGES ON FARMER EXCHANGE VALUE (NTP) IN EASTERN INDONESIA","authors":"M. Tupamahu, B. R. Hanoeboen, J. Rijoly","doi":"10.51125/citaekonomika.v15i1.3491","DOIUrl":"https://doi.org/10.51125/citaekonomika.v15i1.3491","url":null,"abstract":"Recently, the relationship between farmer exchange rates and the variables that influence them still leaves debate and various empirical findings. In general, this study aims to 1) analyze inflation's effect on farmers' exchange rates in Eastern Indonesia. 2) Analyze the effect of changes in the agricultural sector's economic structure on the exchange rate of farmers in Eastern Indonesia. 3) Analyze the effect of farmer exchange rates in the previous year on farmer exchange rates in Eastern Indonesia. 4) Analyze the simultaneous effect of the inflation rate, changes in the economic structure, and the previous farmer exchange rate on farmers' exchange rate in Eastern Indonesia. \u0000The analysis method used is descriptive qualitative and quantitative analysis. The quantitative analysis tool used is the Panel Data regression model. The data used is panel data from 12 provinces in Eastern Indonesia for the period 2010-2018. There are several approaches to estimating the panel data regression model, so it is necessary to carry out statistical tests to get the best and efficient regression parameters (BLUE, Best Linear Unbiased Regression). In this study, the panel data estimation technique selected based on the Chow test, LM test, and Hausman test is the Random Effect Model. \u0000The results showed that changes in the agricultural sector structure and the lag of the farmer exchange rate were found to have a positive and significant effect on the exchange rate of farmers, while the inflation rate had a negative and significant effect on the exchange rate of farmers. In the end, local governments have a significant role in improving the agricultural sector's development, leading to increased welfare of farmers. Therefore, the existence of political will that sided with farmers is an essential factor in changing the agricultural sector's welfare.","PeriodicalId":289877,"journal":{"name":"Jurnal Cita Ekonomika","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125933675","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}

{"title":"Stunting in Eastern Indonesia: Determinants and Solution from Indonesian Family Life Survey","authors":"Mochamad Thoriq Akbar, Dharra Widdhyaningtyas Mahardhika, Estro Dariatno Sihaloho","doi":"10.51125/citaekonomika.v15i1.3230","DOIUrl":"https://doi.org/10.51125/citaekonomika.v15i1.3230","url":null,"abstract":"Stunting is considered as detrimental and worrying health problems in many developing countries. WHO in 2018 reported that Indonesia ranks 3rd as country with highest stunting prevalence in Southeast Asia and it is dominated in eastern region of Indonesia with the highest prevalence rate in East Nusa Tenggara (40.3%) This study aims to find determinants and solutions related to stunting of children aged 0-59 months in eastern region of Indonesia. Using 1093 samples of children aged 0-59 months from Indonesian Family Life Survey (IFLS) East 2012, this paper used logistic regression to find relationship between socio-economic factors and household characteristics to stunting dummy variable. This paper found that paternal education, birth order, quality of sanitation, maternal Body Mass Index (BMI), and relative wealth using Principal Component Analysis (PCA) are significantly correlated with stunting.","PeriodicalId":289877,"journal":{"name":"Jurnal Cita Ekonomika","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114078774","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}

{"title":"PENGARUH EFEKTIVITAS PENGENDALIAN INTERNAL, KETAATAN ATURAN AKUNTANSI DAN PERILAKU TIDAK ETIS TERHADAP KECENDERUNGAN KECURANNGAN AKUNTANSI (STUDI PADA PERUSAHAAN BADAN USAHA MILIK NEGARA DI AMBON)","authors":"Ali Amin Kalau, Stevanus Leksair","doi":"10.51125/citaekonomika.v14i2.2728","DOIUrl":"https://doi.org/10.51125/citaekonomika.v14i2.2728","url":null,"abstract":"This study aims to test and analyze empirically the effect of the effectiveness of internal control, obedience to accounting rules, and unethical behavior on the tendency of accounting fraud in State-Owned Enterprises (BUMN) in Ambon City. The population of this research is employees of State-Owned Public Company in Ambon city. Data collection using a questionnaire technique (questionnaire) which was distributed to 32 respondents in this study. The analytical tool used to test the hypothesis using multiple regression models. The results of this study indicate that the effectiveness of internal control variables has an effect on the tendency of accounting fraud, adherence to accounting rules has an effect on the tendency of accounting fraud and unethical behavior also affects the tendency of accounting fraud.","PeriodicalId":289877,"journal":{"name":"Jurnal Cita Ekonomika","volume":"115 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133868540","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}

{"title":"ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENDAPATAN INDUSTRI CAR FOOD DI KOTA AMBON","authors":"Selvenco Frans Tuasuun, Fransisca Soselissa","doi":"10.51125/citaekonomika.v14i2.2727","DOIUrl":"https://doi.org/10.51125/citaekonomika.v14i2.2727","url":null,"abstract":"This study aims to determine the factors that affect the income of the car food industry in Ambon City. The problem in this research is what kind of production and costs and how much is the level of car food income by using the descriptive method. Based on the results of the study, it is known that in Ambon city there are at least 12 industrial or car food industry businesses or mobile restaurants scattered in several places in the city, producing and selling several types of food and beverage menus at various prices. Income earned after all receipts are deducted by expenses as a profit from the car food business owner. The results of the regression analysis show that there is a close and influential relationship between the variables X1 (menu price / food), X2 (amount of sales) and X3 (cost of menu / food) on variable Y (income), with a value of R = 98.1%, and the value of R2 = 92.4%. Hypothesis testing uses the variance test and Ha is accepted at a 95% confidence level. \u0000 ","PeriodicalId":289877,"journal":{"name":"Jurnal Cita Ekonomika","volume":"90 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121484765","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}

{"title":"PENGARUH JANUARY EFFECT TERHADAP ABNORMAL RETURN SAHAM INDEKS LQ-45 YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2019","authors":"T. O. Lenggono","doi":"10.51125/citaekonomika.v14i2.2729","DOIUrl":"https://doi.org/10.51125/citaekonomika.v14i2.2729","url":null,"abstract":"This study aims to examine the effect of the January Effect on Abnormal Return on the LQ-45 Index on the Indonesia Stock Exchange in 2018-2019. The January Effect is an anomalous condition when in January stock prices generally experienced a significant increase. The January Effect was first observed around 1942 by a banker named Sidney B. Wachtel. He noted that since 1925, there has been an increase in share prices in January, especially for small cap stocks. Abnormal return is the difference between actual return and expected return. Abnormal return or abnormal return is the acquisition of profits from the shares obtained. This research is a quantitative research. The population of this study is the LQ-45 Index which is listed on the Indonesia Stock Exchange in 2018-2019. The sampling technique used was purposive sampling and research data were obtained as many as 34 companies from a total of 45 companies. The data analysis method used is simple linear regression. The results of this study indicate that the January Effect has a negative effect on Abnormal Return. Investors are expected to be even more careful in investing by clearly analyzing the issues related to the January Effect. \u0000 ","PeriodicalId":289877,"journal":{"name":"Jurnal Cita Ekonomika","volume":"69 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128599557","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}

{"title":"PEMETAAN PERKEMBANGAN EKONOMI ANTAR DAERAH DI INDONESIA","authors":"F. Ramly, Ali Tutupoho","doi":"10.51125/citaekonomika.v14i2.2726","DOIUrl":"https://doi.org/10.51125/citaekonomika.v14i2.2726","url":null,"abstract":"Equitable distribution of development results in various regions has become a new paradigm in current national development policies. However, in reality, inequalities in development between regions, both between provinces and regions, are still encountered. This study aims to map the economic development between regions in Indonesia. Referring to the amount of GRDP in each province and region, there is a huge difference. Provinces which are located in Java Island, have a large GRDP contribution to GDP. This means that the Indonesian economy is still concentrated in these areas.","PeriodicalId":289877,"journal":{"name":"Jurnal Cita Ekonomika","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121784789","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}

{"title":"DETERMINAN PENDAPATAN NELAYAN DI PULAU AMBON","authors":"Stellamaris Metekohy","doi":"10.51125/citaekonomika.v14i1.2618","DOIUrl":"https://doi.org/10.51125/citaekonomika.v14i1.2618","url":null,"abstract":"Ambon Island has potential fishery resources to be developed in the future because the fishing community on the coast is used as a source of income and the level of income depends on the catch. This study aims to determine the level of income of fishermen on the coast and the factors that influence it, including: capital factors, experience at sea, education level proxied by dummy variables and length of time at sea. The results obtained are that the factors of capital, fishing experience and education level have a positive and significant effect on fishermen's income, while the length of time at sea has no significant effect on fishermen's income. The analytical tool used is multiple regression analysis.","PeriodicalId":289877,"journal":{"name":"Jurnal Cita Ekonomika","volume":"61 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126800608","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}

{"title":"MODEL PEMBERDAYAAN MASYARAKAT DESA TEHORU KABUPATEN MALUKU TENGAH (TINJAUAN PROGRAM P3SD)","authors":"M. Sangadji, Ummi Duwila","doi":"10.51125/citaekonomika.v14i1.2619","DOIUrl":"https://doi.org/10.51125/citaekonomika.v14i1.2619","url":null,"abstract":"Through the Village Law Number 6 of 2014, each village is expected to play a role in the framework of strengthening the village socially and economically. This study aims to examine the empowerment programs that have been carried out by the Ministry of Villages in Tehoru Village through basic social service programs. The research objectives were: (1) To determine the process of implementing the basic social service learning center program; (2) to determine the model for strengthening the basic social service learning center program. The analysis was carried out using a qualitative method approach. The results showed (1) The program implementation process was carried out in two stages, namely: program preparation and program implementation. These two stages have not been maximal in involving stakeholders, it seems that those involved are people who are close to the king, (2) The Empowerment Model of physical and non-physical programs is the experience of the community in management so that the construction expected to be a model of strengthening is from the perspective of the village community Tehoru.","PeriodicalId":289877,"journal":{"name":"Jurnal Cita Ekonomika","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131999862","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}