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All Journal JURNAL AKUNTANSI DAN BISNIS Perspective Humanities and Social Sciences
Tjandra Tirtono
STIE Widya Manggala
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice

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The Influence of Compensation, Motivation and Work Environment on Employee Performance : (Case Study on Sultan Agung Syariah Consumer Cooperative RSI Sultan Agung Semarang) Lita Rustian; Misbakhul Munir; Tjandra Tirtono
Perspective Humanities and Social Sciences Vol. 1 No. 1 (2025): Volume 1 No 01 (2025)
Publisher : Institut Karya Mulia Bangsa

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Abstract

This study aims to determine the effect of compensation, motivation and work environment on employee performance at Kopmensa RS Sultan Agung Semarang. The type of research used is quantitative research with an ex post facto approach. The population in this study were all Kopmensa employees and the sample used was 75 employees using a sampling technique, namely simple random sampling. The data collection technique used a questionnaire. The data analysis technique used was Multiple Linear Regression. The results of the study partially showed that compensation (X1) and motivation (X2) had a positive and significant effect on employee performance (Y), while the work environment (X3) had no effect on employee performance (Y). Keywords : Performance, Compensation, Motivation, Work Environment
PENERAPAN SISTEM AKUNTANSI KEUANGAN PEMERINTAH DAERAH di BPKAD PROVINSI JAWA TENGAH Iin Indarti; Retno Ginanjar; Wenny Ana Adnanti; Tjandra Tirtono
Jurnal Akuntansi dan Bisnis Vol. 4 No. 2 (2024): Oktober 2024 : Jurnal Akuntansi dan Bisnis (AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v4i2.813

Abstract

The purpose of this research is to examine the implementation of the Regional Financial Accounting System BPKAD of Central Java Province based on the quality of the Central Java Provincial Government’s financial reports, the Regional Financial Accounting System and the internal control of the Regional Government of Central Java Province. The Regional Financial and Asset Management Agency (BPKAD) of Central Java Province was formed based on the Regional Regulation of the Province of Central Java Number 9 of 2022 dated 9 November 2022 concerning the Formation and Composition of Regional Apparatus of the Province of Central Java and Governor Regulation Number 82 of 2022 dated 15 December 2022 concerning Organization and Administration of Regional Financial and Asset Management Agency of Central Java Province. The respondents in this study were employees or staff in the finance or accounting department at SKPD Central Java Province as many as 48 respondents. The results of this study, the suitability of the Financial Accounting System with the Financial Accounting Standards, obtained an average respondent’s answer of 4.4166, which means that the suitability of the Financial Accounting System with Financial Accounting Standards is good. Accounting recording procedures with Financial Accounting Recording with 4 question items, 48 ​​respondents also gave good answers, with an average answer of 4,6666. The making of periodic reports of Financial reports from 48 respondents with 4 question items also gave good results, with an average of 4.5103 respondents’ answers. The description of the quality of the financial statements is also good viewed from a reliable, relevant, understandable, and comparable perspective because the average respondent’s answer is 4,171 with 11 question items
FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI   VARIABEL MODERASIPADA PERUSAHAAN  BUMN NON KEUANGAN TAHUN 2022 – 2024 Iin Indarti; Retno Ginanjar; Tjandra Tirtono
Jurnal Akuntansi dan Bisnis Vol. 5 No. 2 (2025): Oktober 2025 : Jurnal Akuntansi Dan Bisnis (AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/dk5yck49

Abstract

Manajemen Laba ( earning management ) merupakan tindakan manajer dalam mempengaruhi laporan keuangan perusahaan dengan tujuan untuk income smoothinh supaya terlihat stabil, meninggikan laba agar terlihat baik dimata investor atau malah untuk menurunkan laba dalam tujuan untuk meringankan pajak. Laporan keuangan merupakan sumber informasi yang sangat penting sebagai media komunikasi antara manajemen dan pemilik perusahaan sehingga harus dapat diandalkan dan relevan. Namun laporan keuangan rentan terhadap manipulasi yang dilakukan oleh manajemen dan dapat menyesatkan pengguna laporan keuangan itu sendiri. Di sisi lain, manajemen dapat melakukan intervensi terhadap laporan keuangan untuk memenuhi tujuan tertentu dengan melakukan manajemen laba. Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, leverage dan ukuran perusahaan terhadap manajemen laba dengan kepemilikan manajerial sebagai variabel moderasi. Populasi dalam penelitian ini adalah perusahaan BUMN non keuangan yang terdaftar di Bursa Efek Indonesia tahun 2022-2024. Pengambilan sampel menggunakan metode purposive sampling. Teknik analisis data untuk menguji hipotesis menggunakan analisis regresi. Hasil penelitian menunjukkan bahwa profitabilitas dan ukuran perusahaan tidak berpengaruh terhadap manajemen laba. Leverage berpengaruh negatif terhadap manajemen laba. Kepemilikan manajerial tidak mampu memoderasi pengaruh profitabilitas dan ukuran perusahaan terhadap manajemen laba. Kepemilikan manajerial mampu memoderasi pengaruh leverage terhadap manajemen laba
Co-Authors Iin Indarti Lita Rustian Misbakhul Munir Retno Ginanjar Wenny Ana Adnanti