Articles
<![CDATA[JOB OUTCOMES PADA PROFESI AKUNTAN DI DAERAH ISTIMEWA YOGYAKARTA: MODAL SOSIAL SEBAGAI VARIABEL ANTESEDEN ]]>
<![CDATA[Mahardhika, Arya Samudra]]>
<![CDATA[ JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 7 No 2 (2018): JIAK ]]>
Publisher : <![CDATA[P4M STIE Putra Bangsa ]]>
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DOI: 10.32639/jiak.v7i2.274
<![CDATA[Salah satu aspek penting dalam meningkatkan hasil outcome kerja karyawan adalah modal sosial (social capital). Modal sosial terdiri dari tiga dimensi, yaitu dimensi struktural, dimensi kognitif, dan dimensi relasional (Leana dan Buren III, 1999; Leana dan Pil, 2006). Penelitian ini bertujuan untuk menginvestigasi pengaruh modal sosial pada job outcomes karyawan (kinerja tugas, kepuasan kerja, dan turnover intention). Responden penelitian adalah profesi akuntan (staf akuntan dan manajemen akuntan) pada perusahaan-perusahaan di Daerah Istimewa Yogyakarta. Jumlah sampel dalam penelitian ini sebanyak 105 responden. Hipotesis dalam penelitian ini diuji dengan menggunakan Structural Equation Modeling-Partial Least Square (SEM-PLS) dengan menggunakan software WarpPLS 3.0. Hasil dari penelitian ini menemukan bahwa dimensi struktural dan dimensi relasional berpengaruh pada job outcomes, yaitu pengaruh positif pada kinerja tugas dan kepuasan kerja, namun berpengaruh negatif pada turnover intention, sedangkan untuk dimensi kognitif menunjukkan pengaruh positif pada kepuasan kerja dan pengaruh negatif pada turnover intention namun tidak menunjukkan pengaruh pada kinerja tugas.Kata kunci: Modal Sosial, Job Outcomes]]>
<![CDATA[AKUNTAN DI ERA DIGITAL: PENDEKATAN TAM (TECHNOLOGY ACCEPTANCE MODEL) PADA SOFTWARE BERBASIS AKUNTANSI ]]>
<![CDATA[Mahardhika, Arya]]>
<![CDATA[ JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 8 No 1 (2019): JIAK ]]>
Publisher : <![CDATA[P4M STIE Putra Bangsa ]]>
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DOI: 10.32639/jiak.v8i1.282
<![CDATA[ABSTRAK
Tujuan dari penelitian ini adalah untuk menguji faktor yang menentukan keinginan (intention) akuntan muda untuk menggunakan software MYOB dengan menggunakan pendekatan Technology Acceptance Model (TAM) yang dikembangkan oleh Davis (1989). Responden dari penelitian ini berjumlah 47 orang yang merupakan akuntan muda maupun calon akuntan yang pernah menggunakan software MYOB. Hipotesis dalam penelitian ini diuji dengan melakukan uji regresi berganda yang menggunakan software SPSS. Hasil dari penelitian ini menunjukkan bahwa persepsi kebermanfaatan (perceived usefulness) merupakan faktor yang menentukan intention, sedangkan tidak pada persepsi kemudahan (perceived ease of use),
Kata kunci: perceived ease of use, perceived usefulness, intention to use]]>
<![CDATA[Millennials’ Intention in Stock Investment: Extended Theory of Planned Behavior ]]>
<![CDATA[Mahardhika, Arya Samudra]]>;
<![CDATA[Zakiyah, Tuti]]>
<![CDATA[ Riset Akuntansi dan Keuangan Indonesia Vol 5, No 1 (2020): Riset Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Surakarta ]]>
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DOI: 10.23917/reaksi.v5i1.10268
<![CDATA[The main objective of this research was to empirically examine the interests of millennial investors in investing in stocks using the theory of planned behavior approach consisting of Attitude toward Behavior, Subjective Norms, and Perceived Behavior Control as predictors of Intention, and Actual Behavior as a consequence of Intention. In addition, this research added risk tolerance variable as a development. This research is based on the low investment interest of the Indonesian people when compared to the total population of Indonesia. Respondents in this study are investors who are in accordance with predetermined criteria, who have already invested in stock and are aged between 20-35 years in Kebumen Regency. Data collection in this study was carried out by distributing questionnaires to the respondents. The hypothesis in this research was tested using Structural Equation Modeling (SEM) through WarpPLS software version 6.0. The results of hypothesis testing in this research empirically prove that Attitude toward Behavior, Subjective Norms, and Perceived Behavior Control are predictors of Intention. In addition, this research also proves that Intention has a positive effect on millennial investors' actual behavior in investing in stocks]]>
<![CDATA[COVID-19: HOW DOES IT IMPACT TO THE INDONESIAN ECONOMY? ]]>
<![CDATA[Astuti, Prihartini Budi]]>;
<![CDATA[Mahardhika, Arya Samudra]]>
<![CDATA[ Jurnal Inovasi Ekonomi Vol 5, No 2 (2020): Economic Challenges in Covid-19 Outbreak ]]>
Publisher : <![CDATA[Univesitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jiko.v5i3.11751
<![CDATA[The Coronavirus began to enter Indonesia in officially in early March 2020. The massive spread of COVID-19 caused a decline in economic activity, and the pandemic has been infected in various sectors such as household consumption, investment, and financial institutions in Indonesia. There is a threat of loss of community income because they cannot work to fulfill their daily needs, especially for poor and vulnerable households and the informal sector. The decline also occurred at MSMEs. This business actor cannot conduct his business activities so that his ability to fulfill credit obligations is impaired. The corporate sector has also been disrupted, especially in manufacturing, trade, and transportation. The disruption will reduce business performance so that it causes the termination of employment and even bankruptcy. Financial institutions also have the potential to experience liquidity problems, causing depreciation of Indonesian currency, volatility in financial markets, and capital flight.]]>
<![CDATA[Anteseden belanja daerah kabupaten/kota di provinsi jawa tengah ]]>
<![CDATA[Sulistiani, Erlina]]>;
<![CDATA[Mahardhika, Arya Samudra]]>
<![CDATA[ FORUM EKONOMI Vol 22, No 2 (2020) ]]>
Publisher : <![CDATA[Faculty of Economics and Business Mulawarman University ]]>
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DOI: 10.29264/jfor.v22i2.7917
<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh Pendapatan Asli Daerah, Dana Perimbangan dan Jumlah Penduduk terhadap Belanja Daerah Kabupaten/Kota di Provinsi Jawa Tengah. Penelitian ini menggunakan data sekunder yang berupa Laporan Realisasi Anggaran Pendapatan dan Belanja Daerah tahun 2016 sampai dengan tahun 2018. Pengujian hipotesis dalam penelitian ini menggunakan Regresi Linier Berganda dengan bantuan SPSS 23 For Windows. Hasil penelitian secara parsial menunjukan bahwa Pendapatan Asli Daerah, Dana Perimbangan dan Jumlah Penduduk berpengaruh signifikan terhadap Belanja Daerah di Provinsi Jawa Tengah.]]>
<![CDATA[Kebijakan hutang dengan pendekatan agency theory pada perusahaan property dan real estate ]]>
<![CDATA[Paryanti, Paryanti]]>;
<![CDATA[Mahardhika, Arya Samudra]]>
<![CDATA[ INOVASI Vol 16, No 2 (2020) ]]>
Publisher : <![CDATA[Faculty of Economics and Business Mulawarman University ]]>
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DOI: 10.29264/jinv.v16i2.7134
<![CDATA[Penelitian ini dilakukan untuk mengetahui pengaruh dari kepemilikan institusional, profitabilitas, investment opportunity set dan free cash flow terhadap kebijakan hutang. Penelitian ini dilakukan pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2016-2018. Jumlah sampel yang diambil sebanyak 43 perusahaan dengan teknik purposive sampling. Teknik analisis yang digunakan adalah regresi linear berganda. Berdasarkan hasil penelitian yang dilakukan ditemukan bahwa variabel bebas yaitu kepemilikan institusional dan investment opportunity set berpengaruh terhadap kebijakan hutang. Sementara variabel profitabilitas dan free cash flow tidak memiliki pengaruh terhadap kebijakan hutang. Kepemilikan institusional berpengaruh negatif terhadap kebijakan hutang, investment opportunity set berpengaruh positif terhadap kebijakan hutang, profitabilitas dan free cash flow tidak mempengaruhi kebijakan hutang.]]>
<![CDATA[Analisis Komparatif Efektivitas dan Kontribusi Pajak Reklame Kabupaten Kebumen dan Kabupaten Purworejo Tahun 2017-2019 ]]>
<![CDATA[Wulandari, Akfila]]>;
<![CDATA[Mahardhika, Arya Samudra]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 2 (2021): JIAKES Edisi Agustus 2021 ]]>
Publisher : <![CDATA[Institut Bisnis dan Informatika Kesatuan ]]>
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DOI: 10.37641/jiakes.v9i2.481
<![CDATA[The study aimed to determine the comparative (comparison) effectiveness and contribution of advertisement tax in Kebumen Regency and Purworejo Regency in 2017-2019. The research method used was quantitative descriptive by using secondary data obtained from the Directorate General of Balance and Finance, Ministry of Finance (DJPK) in the form of billboard tax target data, billboard tax realization, and realization of local revenue (PAD). The analysis used in this study using the ratio of effectiveness and contribution. The results of the research on advertisement tax in Kebumen Regency and Purworejo Regency in 2017-2019 showed that the effectiveness level of the advertisement tax was included in the very effective criteria with an average of 165,07% Kebumen Regency and 161,67% of Purworejo Regency while the contribution of advertisement tax to Regional Original Income (PAD) has the criteria of relatively not contributing with an average of 0,16% Kebumen Regency and 0,20% Purworejo Regency. The comparison of the level of effectiveness shows that Kebumen Regency has a superior level of effectiveness than Purworejo Regency. The large comparison of contributions shows that Purworejo Regency is superior in terms of contribution than Kebumen Regency.]]>
<![CDATA[Analisis Perbedaan Harga Saham, Volume Perdagangan Saham, dan Return Saham Sebelum dan Sesudah Stock Split ]]>
<![CDATA[Dina Maulida]]>;
<![CDATA[Arya Samudra Mahardhika]]>
<![CDATA[ JURNAL AKUNTANSI Volume 16, Nomor 1, Mei 2021 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi ]]>
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<![CDATA[Penelitian ini bertujuan untuk mengetahui perbedaan harga saham, volume perdagangan saham, dan return saham sebelum dan sesudah stock split pada perusahaan yang tercatat di Bursa Efek Indonesia. Data penelitian merupakan data harian pada periode 2017-2019. Populasi dalam penelitian adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia yang melakukan stock split untuk periode 2017-2019. Pengambilan sampel menggunakan metode purposive sampling. Dari populasi 45 perusahaan yang melakukan stock split, 43 perusahaan yang memenuhi kriteria menjadi sampel. Metode analisis dalam penelitian ini menggunakan uji beda berpasangan dengan pengamatan 5 hari sebelum dan sesudah stock split. Hasil analisis statistik dengan menggunakan Wilcoxon Signed Rank Test menunjukkan terdapat perbedaan signifikan antara harga saham sebelum dan sesudah stock split, tetapi tidak terdapat perbedaan signifikan terhadap volume perdagangan saham dan return saham sebelum dan sesudah stock split.]]>
<![CDATA[Millennials’ Intention in Stock Investment: Extended Theory of Planned Behavior ]]>
<![CDATA[Arya Samudra Mahardhika]]>;
<![CDATA[Tuti Zakiyah]]>
<![CDATA[ Riset Akuntansi dan Keuangan Indonesia Vol 5, No 1 (2020): Riset Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Surakarta ]]>
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DOI: 10.23917/reaksi.v5i1.10268
<![CDATA[The main objective of this research was to empirically examine the interests of millennial investors in investing in stocks using the theory of planned behavior approach consisting of Attitude toward Behavior, Subjective Norms, and Perceived Behavior Control as predictors of Intention, and Actual Behavior as a consequence of Intention. In addition, this research added risk tolerance variable as a development. This research is based on the low investment interest of the Indonesian people when compared to the total population of Indonesia. Respondents in this study are investors who are in accordance with predetermined criteria, who have already invested in stock and are aged between 20-35 years in Kebumen Regency. Data collection in this study was carried out by distributing questionnaires to the respondents. The hypothesis in this research was tested using Structural Equation Modeling (SEM) through WarpPLS software version 6.0. The results of hypothesis testing in this research empirically prove that Attitude toward Behavior, Subjective Norms, and Perceived Behavior Control are predictors of Intention. In addition, this research also proves that Intention has a positive effect on millennial investors' actual behavior in investing in stocks]]>
<![CDATA[Anteseden Senjangan Anggaran Desa Di Kabupaten Kebumen ]]>
<![CDATA[Dian Pertiwi]]>;
<![CDATA[Arya Samudra Mahardhika]]>
<![CDATA[ Muhammadiyah Riau Accounting and Business Journal Vol 1 No 1 (2019): Muhammadiyah Riau Accounting and Business Journal: Oktober - Maret ]]>
Publisher : <![CDATA[Faculty of Economics and Business Universitas Muhammadiyah Riau ]]>
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DOI: 10.37859/mrabj.v1i1.1614
<![CDATA[This study aims to examine the effect of budgetary participation, individual capacity, and clarity of budget targets on village budgetary slack in Kebumen District. Respondents in this study are village officials involved in budgeting. The sample in this study was 42 respondents. Data obtained from the distribution of questionnaires directly to respondents. The research hypothesis was tested by multiple regression analysis. The results of this study indicate that; (1) budgetary participation has a positive and significant effect on budgetary slack, (2) individual capacity has no effect on budgetary slack, (3) clarity of budgetary objectives has a positive and significant effect on budgetary slack]]>
