This study aims to analyze the determinants of the influence of the tendency of fraud in the distribution of social assistance funds in the city of Pekalongan. The distribution of social assistance funds provided by the Government to communities affected by COVID-10 needs special attention because in practice in the field there are many cases of fraud. This study uses a quantitative approach. The sample in this study were 32 employees at the Social Service of Pekalongan City. The type of data is primary data, namely questionnaires distributed to respondents. The results showed that the suitability of compensation, apparatus competence, and morality were not significant to the tendency of fraud. Internal control and organizational culture have a negative effect on the tendency of fraud, while the enforcement of regulations has a positive effect on the tendency of fraud.
Dividend policy is one of the important factors that supply the company's financial flows and operational activities. This study examines the determinants of dividend policy from the perspective of information asymmetry and institutional ownership. The research sample is the companies listed on Indonesia Stock Exchange that pay dividend consecutively from 2016 to 2020. The method of analysis is SEM-PLS operated with WarpPLS 8.0. The results showed that high information asymmetry between company management and shareholders encourages managers to reduce dividend payments for the purpose of providing company capital and production activities. Furthermore, the existence of institutional ownership supports managers' policies and prefers that company profits should be used to supply capital, not be distributed to shareholders. This finding is consistent with the pecking order theory and also implicates the need for a corporate governance system to be improved to give better protection to the investors.
Technological advances today, especially the internet of things, are widely used by people in their daily transactions, communication and searching for various information. One of the promotional media used in universities is in the form of visual communication media using the AISAS model in describing online promotions used by universities. This study aims to analyze the effectiveness of promotions carried out by the promotion of new student admissions (PMB) of Pekalongan University based on the concept of marketing communication and technological developments, namely attention, interest, search, action, and share (AISAS model). This study used a descriptive approach by distributing questionnaires to prospective new student recipients. With this research, it can be useful to evaluate the new student admissions section so that in making promotions, it is necessary to pay attention to the AISAS aspect so that the number of student applicants is much higher. The results of this study show that online promotion has a significant effect on attention, interest, and share. While promotion does not have a significant effect on search and action. Attention has a significant positive impact on interest. Interest has a significant positive effect on search. Search has a positive and significant effect on actions while actions do not have a significant effect on shares. Keywords: Marketing Communications, Promotion, College, AISAS
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