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Non-compliance at work is a form of unsafe actions conducted by workers. Unsafe actions are able to endanger workers and other people around them. The act of workers that would not utilizing personal protective equipment (PPE) is an example of hazardous actions in the workplace. A good personal protective equipment is an equipment that is comfortable when used, provides effective protection against danger, and does not interfere with the work. Gas stations are one of the places that have high risk of exposure to chemicals, yet many workers are not compliant to use PPE. The purpose of this study is to find out the factors that make workers refuse to comply with the rule of PPE usage at work. This research is designed as a qualitative descriptive study. The method used for data collection consisted of interview, observation of employees' behavior in the workplace, and documentation. The results showed that the non-compliance acts of the operating personnel at the gas station X in Surabaya were still high. The non-compliance in using PPE at the gas station X is influenced by the inconvenience of workers who feel hampered while serving consumers, knowledge, and the availability of PPE at work. Keywords: non-compliance, PPE, gas station

This research aims to provide an explanation of CSR in Indonesia by proving that CSR mediates the influence of international experiences on firm value. This study is explanatory research with non-service sector companies listed on IDX in 2010-2012 as the population. The sampling was conducted using the saturated sampling method. Moreover, the method of analysis used was SEM (based on variance). The result of the study suggests that CSR disclosure mediates the influence of international experiences on firm value. In addition, the result of this study implies that companies should implement and report CSR accordingly, especially companies that run export trade, as it would have a positive impact on firm value. For the government, through the stock market regulator, it is crucial to provide guidance in making CSR report in detail by referring to GRI that has been universally accepted, in order to be used for economic decision making for stakeholders.

The purpose of this study was to investigate the mediating impact of psychological capital and job relevant information on the budget participation to job performance at the public sector managers in the provincial government of East Java. Data analyzed using SEM-PLS. The SEM-PLS allows the examination of the direct effects of budget participation on job performance and the indirect effects between budget participation and job performance that run through psychological capital and job relevant information. The findings of this study are that psychological capital fully mediates influence of budget participation to job performance, job relevant information fully mediates influence of budget participation to job performance. Limitations of this study are using questionnaire media to obtain primary data so that it relies on the level of respondent perception so that the subjectivity factor can be contained in it. Second limitation is generalizability of samples. Despite its limitations, this study has both academic and practical implications. The study adds to the job performance literature in a public sector organizations. The study also finds that manager's job performance can be improved by minimizing Psycap and JRI. Future research should study other mediation variables on the effect of budget participation on job performance.

Flexible work arrangements have become a new thing in government agencies due to the Covid-19 pandemic. So this study was conducted to see the effect of flexible work arrangements on work life balance, job satisfaction and employee performance in government agencies, especially the Ministry of Environment and Forestry. And by considering the mediating factor of job satisfaction in the relationship of flexible work arrangements with work-life balance and the relationship of flexible work arrangements with employee performance. This research is a quantitative research by conducting an online survey. Respondents in this study were employees of the Ministry of Environment and Forestry, especially at the central level as many as 222 employees. The research hypotheses were tested using Structural Equation Modeling (SEM) analysis techniques. The results showed that there was a significant effect between flexible work arrangements, job satisfaction, and employee performance. Job satisfaction also has a significant effect on work-life balance and employee performance. In addition, job satisfaction was found to be a mediator between the effects of flexible work arrangements and work-life balance, and flexible work arrangements and employee performance. ; Pengaturan kerja yang fleksibel menjadi hal yang baru diterapkan di instansi pemerintah akibat pandemi Covid-19. Maka penelitian ini dilakukan untuk melihat pengaruh pengaturan kerja yang fleksibel terhadap work life balance, kepuasan kerja dan kinerja pegawai pada instansi pemerintah khususnya Kementerian Lingkungan Hidup dan Kehutanan. Dan dengan mempertimbangkan faktor mediasi kepuasan kerja dalam hubungan pengaturan kerja yang fleksibel dengan keseimbangan kehidupan kerja dan hubungan pengaturan kerja yang fleksibel dengan kinerja karyawan. Penelitian ini merupakan penelitian kuantitatif dengan melakukan survei online. Responden dalam penelitian ini adalah pegawai Kementerian Lingkungan Hidup dan Kehutanan khususnya di tingkat pusat sebanyak 222 pegawai. Hipotesis penelitian diuji dengan menggunakan teknik analisis Structural Equation Modeling (SEM). Hasil penelitian menunjukkan bahwa terdapat pengaruh yang signifikan antara pengaturan kerja yang fleksibel, kepuasan kerja, dan kinerja karyawan. Kepuasan kerja juga berpengaruh signifikan terhadap work-life balance dan kinerja karyawan. Selain itu, kepuasan kerja ditemukan menjadi mediator antara efek pengaturan kerja yang fleksibel dan keseimbangan kehidupan kerja, dan pengaturan kerja yang fleksibel dan kinerja karyawan.

Petroleum as a raw material in the production process of goods and services is a vital factor in supporting production activities in Indonesia. However, many variables that affect the oil change both the value and volume. This study aims to determine the effect of Foreign Exchange Reserves, Total Vehicle and Fuel Subsidy on Petroleum Imports value. The data used in this research is a secondary data sourced from the Central Statistics Agency (BPS), and the Indonesian National Police. Based on the results of the simultaneous study of foreign exchange reserves variable number of vehicles and fuel subsidies have a significant effect on oil imports which described the period 2001-2010. Partially negative impact of foreign exchange reserves / no significant effect on oil imports while the number of vehicles and fuel subsidy partially positive and significant impact on petroleum imports 2001-2010 period. Factors that affect the dominant variable is imported petroleum fuel subsidies.

In the implementarion of the simultaneously post election in 2018, the Election Commission of Republic Indonesian issued regulation No.5/2017 concerning compaign funds for the participants of the Governor an Deputy Governon, regent and Deputy Regent, and/or Mayor and deputy Mayor. This research is directed at the determinants of the compliance with the implementation of the Election Commission regulation, both by candidate pairs and by the political parties, whichs aims to find out what factors influence the implementaion of that KPU RI regulation. The assessment process is carried out objectively, systematically, rationally, which is supported by empirical facts in order to find the truth, for the the purpose of developing science, especially regional finance, which is related to compaign funds. The research technique was carried out with descriptive fenomenology, with the location of the study being the election commission located in 11 districts and 2 municipalities in South Kalimantan province. The descriptive fenomenology approach was used by researcher to explore the phnomenon because the participants wanted to know about it (as many as 10 key person as related informants) and the researchers acted as instrumentes in teh ddata collection process. The results of the study indicate that there are several things that have the potential to be determinants of the suitability of the implementation of The RI Election Commision regulation No.5/2017 are the electoral system and compaign finance management, the existence of a high-cost compaign process, the content of ele toral policies and the context of policy implementation (in relation of the level human resources competence, the availability of adewuate human resources, the power of actors in influencing the effectiveness for political elite).

The numbers of golput increasing in Indonesia each election after reform, it became a threat to the democratic process of this nation. Recorded in 2004, the number of golput increased to 23% from the previous election period and it's number increased again to 39% in 2009. The voters more apathetic and do not care again about the fate of their country, so it was supposed to be a concern, especially for young voters as the next generation of the democratic process. This study focused on the factors that influence voting behavior, especially the influence of the authoritarian personality and the influence of a reference group for young voters. Voting behavior equated with purchasing behavior, so that voters are seen as political consumers. This study was designed to quantitatively, the data were analyzed using path analysis because the independent variables affect the dependent variable directly and indirectly. The results showed that the authoritarian personality directly by 0,365 ( β = 0.365 , p <0.05 ) influence voting behavior for young voters. Reference group has no direct influence on the voting behavior for young voters, but it indirectly through the authoritarian personality affect voting behavior for young voters. Reference group that directly influence young voter's authoritarian personality is the parent ( β = 0.128 , p <0.05 ) and peers ( β = - .198 , p <0.05 ).

The purpose of this study are to determine analyze the influence directly or indirectly members, capital, and quality of human resources to the success cooperatives through participation members, difference in the success rate Women's Cooperative independent and self-sufficient, as well as how to condition the success of Women's Cooperative in District of Gianyar. Analysis technique used is descriptive statistics, path analysis, and test different. Based on analysis, members, capital, and human resources quality in partial direct and significant impact on participation members. Members directly affects the success cooperative, while the quality of human capital and has no influence on the success cooperative. Full participation members of mediation indirect influence on success members of the cooperative, while participation members a partial mediating indirect influence of capital and quality of human resources to the success cooperative. In addition, there are differences in level success of the Women's Cooperative independent and not independent.

The main problem in this research are: effectiveness studies of street vendors in the city of Cirebon is still low, it is expected that the implementation of policies in public order has not been effective. Based on the above formulation of the problem, the research question is how much influence the implementation of policy on the effectiveness of public order policing of street vendors in the city of Cirebon? as well as how much influence the implementation of policy through the public order dimension implementation activities and communication between organizations, kerekteristik enforcement agencies, economic conditions, social and political, as well as the tendency of the effectiveness of the control apparatus peleksana street vendors in the city of Cirebon? The study was conducted by using Merode survey by taking samples and populations. Sebayak population 3036 people, taken a sample of 350 people. Data collection is done by means of literature study and field study (observational, waancara and questionnaires), while data analysis is done by using quantitative analysis Path Analysis (Path Analysis). The results of research that affects public order policy implementation large (54.5%) on the effectiveness of research padagang street in the city of Cirebon. Nevertheless, the effect is not optimal due to the increased effectiveness of pebertiban vendors after no more banayak public order felt by padagang pavement. Influence public order policy implementation is greater than the influence of other variables varriabel (45%), so that the effectiveness of the control of street vendors in the city of Cirebon more banayak influenced by public policy implementation.The dimensions of the implementation of development policy public order each berepengaruh the effectiveness of policing hawkers in the city of Cirebon. Kempat dimensions of public order policy, whose influence is greatest dimension is the economic, social and political (20.5%), then duusul by the influence of the dimensions of implementation activities and communication between organizations (13.8%), as well as the influence of the characteristics of the implementing agencies ( 11.6%). The dimensions of the smallest effect is the tendency of executive officers (8.6%). The influence of each dimension that cumulatively contribute to the magnitude of the inhabitants of the implementation of general policies by 54.5%.

This study aims to provide empirical evidence of the influence of the pressure of stakeholders and social responsibility to the implementation of environmental accounting, and the most dominant influence between pressure stakeholders with social responsibilities towards the implementation of environmental accounting. The population of study was company in Makassar Industrial Area (KIMA). Find were the method using purposive sampling and obtained by respondents as many as 70 managers from 11 companies sampled. Hypothesis testing using multiple regression models with independent variables pressure of stakeholders that includes government regulation, public pressure, the pressure of environmental organizations, and corporate social responsibility, and the dependent variable is the implementation of environmental accounting. The results showed that the pressure of stakeholders in the form of government regulation and corporate social responsibility significantly influence the implementation of environmental accounting, while the pressure of stakeholders in the form of public pressure and the pressure of environmental organizations did not significantly influence the implementation of environmental accounting.

This study aims to identify and analyze the influence of the party's identity, persona values, and demographic characteristics on voting behavior in Kerinci. The population was Kerinci community numbering 250 people. This study used accidental sampling technique. Data analysis using SPSS version 17 software assistance. The results of this study were 1) Identity of party influence on voting behavior in Kerinci district identity meaning the party for voting behavior in Kerinci district is able to influence the attitude of the people in making decisions in choosing a political party. 2) Value Prominent significant effect on voter behavior in Kerinci district means the value of the figure of a person greatly influenced the relationship between attitudes and behavior, and is also the basis to conform to social values prevailing in society as a voter. 3) Aspects of Demographic Characteristics (age, education level, income level and gender) was also significantly influence voting behavior in Kerinci. This means that there are differences in the demographic karakeristik Kerinci affect voting behavior. Keywords: Party Identity, Value Prominent, Aspect Demographics Characteristics,BehaviorVoters

ABSTRACTResearch by the author is Camat Communicatian influence on employee performance at the district office Pabuaran Cirebon Regency.Methods of research by the author is quantitative research methods, here the start of data collection, data interpretation, until the results of research using number.Issues the author is employee performance at the district office Pabuaran Cirebon Regency is not maximized, the problem allegedly caused by non-optimal implementation of communication Camat Pabuaran county districts Cirebon.The research question posed is as follos "allegedly contained a positive and significan influence beteen communication Camat to employee performance at the district office Pabuaran Cirebon district".Of these hypotheses can be formulated statistical hypothesis is : Ho (the null hypothesi) : rxy is calculated ≤ from rxy table, then the formulation of the problem is "there is no positive and significant influence beteen communication Camat to emplotee performance at the district office Pabuaran Cirebon regency".And Ha (Alternative Hypothesis) : Rxy is calculated > from the rxy table, then he formulation of the problem is "there is a positive and significant influence beteen communication Cama to employee performance at the district office Pabuaran Cirebon regency."The results shoed that the communication made by Camat districts Pabuaran Cirebon district has been quite good, but not optimal, as seen from the success of communication that reaches 65% ith a total score of 1403, and the employee's performance is quite good but not optimal as it reaches 67,5% ith a total score of 1459.Implementation of commnication sub-district head has strong influence on the performance of employees at the district office Pabuaran district of Cirebon to the value of 0,679 and rxy is calculated ith a precision of 5% at 0,381. Because rxy count is greater then rxy table, then there is a positive and significant influence beteen communication Camat to employee performance at the district office Pabuaran Cirebon regency. Ths Ho (the null hypothesis) refused and Ha (alternative hypothesis) is accepted

This study aims to analyze: (1) The effect of implementation of internal controls, implementation of organizational culture and total quality management implementation both partially and simultaneously to the application of good governance, (2) The effect of implementation of internal controls, organizational culture and total quality management both partially and simultaneously to organizational performance and through the implementation of good governance and (3) The effect of application of good governance on the performance of the organization and through consumer confidence.The study uses 50 active-LAZ population targets at Forum Zakat as the active member, while processed data is 41 of target sample of 34. the sampling method used is proportionate stratified sample. The study uses primary and secondary data. An analysis instrument used is structural equation modeling (SEM) with partial least square (PLS). The exogenous variable consists of (1) Internal control implementation; (2) Organization culture implementation; and (3) Organization culture.The results show that in both partially and simultaneously an implementation of internal control, organization culture, and total quality management influences positively and significantly on the good governance. The simultaneous influence of 54.90% and the remains is of 45.10% described and influenced by unobserved factors. Partially, an influence of internal control is of 24.60%, organization culture of 13%, and total quality management is of 17.30%. The research gives evidence in both partially and simultaneously on implementation of internal control, organization culture, and total quality management to the employee performance and the good governance. Simultaneously, the influence is of 41.60% and the remains about 58.60% influenced by unobserved factors including an implementation of good governance and customer thrust. Partially, an influence of internal control implementation and good governance is of 12.90%, culture organization and good governance is of 18.90%, and total quality management and good governance is of 9.80%. Finally, the study shows that an influence of total implementation to the organization performance by customer trust as the intervening variable is 18.20%. Directly, an implementation of good governance is of 13.80% and indirectly or under customer trust is of 4.40%.

Jurnal Bisnis & Ekonomi, Vol. 9, No. 1, April 2011, p. 77 ; This research is testing whether managerial ownership, institutional ownership, and company's standard have any influence on the amount of Related Party Transaction (RPT) both in the case of payable and receivable account. The research uses the sample of 112 manufacture companies listed in BEI in 2008. RPT for payable account is counting by dividing the total payable account of related party with the total obligation, while the RPT for receivable account is counted by dividing the total receivable account of related party with the total asset. The variable of managerial ownership is counted from the portion of the stock the management owns, and the variable of , institutional owns, while the company's standard is proxied by the log total asset. The datas obtained is tested using doubled regression analysis. The result of the research shows that managerial ownership, institutional ownership, and company's standard collectively have a significant influence on the RPT of payable account. However, partially only the company's standard has a significant negative influence on the RPT of payable account. On the other hand, the result shows that managerial ownership, institutional ownership, and company's standard do not have any significant influence on the RPT of receivable account in both collectively and partially

Abstrak: Penelitian ini bertujuan untuk menganalisis pengaruh Penerapan Modrenisasi Sistem administrasi perpajakan dari aspek struktur organisasi, prosedur organisasi, strategi organisasi, dan budaya organisasi terhadap kepatuhan wajib pajak. Penelitian ini dilakukan pada Kantor Pelayanan Pajak (KPP) Cibitung Bekasi dengan mengambil 100 sampel dari wajib pajak pribadi, dengan menyebarkan kuesioner sebagai data primer. Teknik penentuan sampel dalam penelitian ini diambil secara Random Sampling. Metode analisis yang digunakan adalah regresi linear berganda menggunakan alat bantu SPSS 23.00. Hasil penelitian berdasarkan uji t statistik menunjukkan bahwa struktur organisasi memiliki pengaruh yang signifikan terhadap kepatuhan wajib pajak. Prosedur organisasi memiliki pengaruh yang signifikan terhadap kepatuhan wajib pajak. Strategi organisasi memiliki pengaruh yang signifikan terhadap kepatuhan wajib pajak. Dan budaya organisasi tidak memiliki pengaruh yang signifikan terhadap kepatuhan wajib pajak. Secara simultan struktur organisasi, prosedur organisasi, strategi organisasi, dan budaya organisasi memiliki pengaruh yang signifikan terhadap kepatuhan wajib pajak. Hasil koefisien determinasi determinasi menunjukkan bahwa nilai R Square Adjusted (R) adalah sebesar 0.619. Hal ini berarti bahwa pengaruh struktur organisasi, prosedur organisasi, strategi organisasi, dan budaya organisasi terhadap kepatuhan wajib pajak adalah sebesar 61.9% dan sisanya 38.1% (100% - 61.9% = 38.1%) dipengaruhi oleh faktor-faktor lain. Berarti penelitian ini dapat disimpulkan bahwa terdapat pengaruh positif antara reformasi administrasi perpajakan terhadap kepatuhan wajib pajak. Kata kunci: Modrenisasi, Struktur, Prosedur, Strategi, Budaya,Kepatuhan) Abstract: This research purpose to analyze the effect of applying the tax administration system modification from aspects of organizational structure, organizational procedures, organizational strategy, and organizational culture to taxpayer compliance. This research was conducted at Tax Office (KPP) Cibitung Bekasi by distributing questioners to 100 samples from individual taxpayers. Samples determination technique used in this research was random sampling method. Analysis method used was double linear regression using SPSS 23.00 tool. The research result based on statistic t test shows that organization structure has significant influence to the taxpayer compliance. Organization procedure has significant influence to the taxpayer compliance. Organization strategy had significant influence to the taxpayer compliance. Organization culture has no significant influence to the taxpayer compliance. Simultaneously shows that organization structure, procedure, strategy, and culture have significant influence to the taxpayer compliance. Determinant coefficient shows that R Square Adjusted (R) value is 0.619. It means that the influence of organization structure, procedure, strategy, and culture, to the taxpayer compliance is 61.9%, and the remaining 38.1% (100%-61.9%=38.1%) is influenced by other factors. It means that It can be concluded from this research, that there is a positive influence between tax administration reform to the taxpayer compliance. Keywords: Structure, procedure, strategy, culture, and compliance