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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Akuntansi dan Sistem Teknologi Informasi JURNAL ILMIAH GLOBAL EDUCATION El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Hendra Ts, Kartika
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Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KETEPATAN WAKTU PENYAMPAIAN PELAPORAN KEUANGAN Rahmatia, Utami; Hendra Ts, Kartika; Nurlaela, Siti
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 8, No 1 (2020): JE VOL 8 NO 1 (2020)
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (893.909 KB) | DOI: 10.35794/emba.v8i1.27856

Abstract

The purpose of this study is to discuss and analyze the influence of independent commissioners, public accounting firms, the opinions of auditors and audit institutions on the timeliness of financial reporting. The population in this study are food and beverage companies listed on the Indonesia Stock Exchange (IDX) 2016-2018 period. The sampling technique in this study used a purposive sampling method while the samples used in the study were 13 companies. The data used are secondary data obtained from the Indonesia Stock Exchange, the data is processed using SPSS 22. The results showed that the independent commissioner variable did not have a significant effect on the timeliness of financial reporting. The reputation of the public accounting firm has a significant influence on the timeliness of financial reporting. Audit opinion has a significant influence on the timeliness of financial reporting. The Audit Committee has no significant effect on the timeliness of financial reporting. Whereas together with the independent commissioners, the reputation of the Public Accounting Firm, the audit opinion and the audit committee have an influence on the delivery of financial reporting time
FAKTOR YANG MEMPENGARUHI AUDIT DELAY (Studi Empiris perusahaan manufaktur sektor industri dasar dan kimia yang Terdaftar di BEI) Normalita, Vivi; Hendra Ts, Kartika; Suhendro, Suhendro
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 8, No 1 (2020): JE VOL 8 NO 1 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (913.447 KB) | DOI: 10.35794/emba.v8i1.27857

Abstract

This observation aims to test and analyze the influenceof the company size, solvency, auditor opinion, company age, commitee, and Board of Commissioners to the delay. In this research the data used is the secondary data taken from the financial reporting of 62 basic and chemical industry companies listed on the Indonesia Stock Exchange period 2016-2018 using the technique of sampling purposive sampling. The population in this study is the entire basic and chemical Industry company on the Indonesia Stock Exchange period 2016-2018. The data analysis technique used in this study was a double linear regression analysis that previously tested classical assumptions. Annini results show the size of the company's DNA age, which is based on appaudit delay. Sedangkannsolvability, Opiniiauditor, audit committee, the Board of Commissioners there is no influence on the Auditddelay. The benefits of this observation to provide understanding of management to be used as a matter of consideration in making decisions related to the factor of the delay. Keywords: Audit Delay, company size, solvency, Opinion Audit, company age, Good Corporate Governance (GCG). 
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA SISTEM INFORMASI AKUNTANSI PADA PERUMDA AIR MINUM PUSAT KOTA SURAKARTA Jannah, Miftakul; Hendra Ts, Kartika; R Dewi, Riana
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (226.125 KB)

Abstract

This research aims to test the involvement of users, user training and education programs, the support of top management, the ability of personal techniques on performance of accounting information system in the Waterworks Center of Surakarta City. The population in this study are all employees who use accounting information system in theWaterworks Center of Surakarta City. Sampling using a purposive sampling method with the employee criteria of his time for a minimum of one year. The independent variable in this study was the involvement of users, user training and education programs, the support of top management, the ability of the dependent variable for a personal technique in this study is accounting information system performance. This research method using multiple regression analysis to test the influence of free variables against variable directly. The results of this study indicate the program of training and education of users, top management support is a positive effect on performance of accounting information systems. While the involvement of users and personal skills have no effect on performance of accounting information systems.
The Effect of Empowerment, Development, Welfare and Community Participation on Village Fund Allocation Aditya, Ramanda Eka; Hendra Ts, Kartika; Pawenang, Supawi
Jurnal Ilmiah Global Education Vol. 6 No. 3 (2025): JURNAL ILMIAH GLOBAL EDUCATION
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v6i3.4292

Abstract

This study aims to test and analyze the influence of empowerment, development, welfare, community participation on village fund allocation. This research method uses quantitative research design. The population used in this study is the community of Medungsari Village, Gondangrejo District with a total of 3,120 people. Sampling using purposive sampling technique obtained 100 respondents Data collection using questionnaires. The data analysis technique used statistical analysis, namely multiple linear regression test, F test, t test, and coefficient of determination. The results of the study indicate that empowerment, development, welfare, community participation partially and simultaneously have a positive and significant effect on village fund allocation (ADD) in Mendungsari Village, Bulurejo, Gondangrejo, Karanganyar Suggestions from this study, always increase empowerment, development, welfare, and community participation, so that it can increase village fund allocation (ADD).
Employee Performance is Assessed from Experience, Work Period, Training and Education Level Dewi, Kusala; Mursito, Bambang; Hendra TS, Kartika
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 2 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i2.10231

Abstract

The purpose of this study was to determine whether there is a significant influence between the variables of experience, length of service, training, and education level on employee performance at the Surakarta City Food Security and Agriculture Agency. This research method used a quantitative descriptive research design. The population of employees working at the Surakarta City Food Security and Agriculture Agency was 94 people. The sampling technique used in this study was purposive sampling, with 54 respondents. Data collection used a questionnaire. The data analysis technique used was statistical analysis, namely multiple linear regression, processed using SPSS software. Based on the results of the hypothesis testing and the discussion, it can be concluded that experience has a positive and significant effect on employee performance at the Surakarta City Food and Agriculture Security Agency. Length of service has a positive and significant effect on employee performance at the Surakarta City Food and Agriculture Security Agency. Training has a positive and significant effect on employee performance at the Surakarta City Food and Agriculture Security Agency. Education level has a positive and significant effect on employee performance at the Surakarta City Food and Agriculture Security Agency. Keywords: employee performance, experience, length of service, training, education level
Discipline, Placement, Environment and Career Development on Job Satisfaction Silviati, Atik; Hendra TS, Kartika; Istiatin, Istiatin
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 3 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i3.10271

Abstract

This study aims to analyze the influence of work discipline, job placement, work environment, and career development on the job satisfaction of employees at the Food Security and Agriculture Office of Surakarta City. This research employs a quantitative approach using a survey method. The population in this study consists of all civil servant employees (ASN) at the Food Security and Agriculture Office of Surakarta City, with a total of 54 respondents determined using a total sampling technique. Data were collected through the distribution of questionnaires and analyzed using multiple linear regression with the assistance of the SPSS program. The results of the study show that, partially, work discipline, work environment, and career development have a positive and significant effect on employee job satisfaction. Meanwhile, job placement has a positive but not significant effect on job satisfaction. Simultaneously, the four variables have a significant effect on the job satisfaction of employees at the Food Security and Agriculture Office of Surakarta City. Therefore, improving work discipline, creating a conducive work environment, and implementing well-planned career development programs can increase employee job satisfaction, even though job placement does not have a significant effect. Keywords: work discipline, job placement, work environment, career development, job satisfaction.
Co-Authors Aditya, Ramanda Eka Astungkara, Agni Dewi, Kusala Febriany, RA Evy Cintya Istiatin, Istiatin JANNAH, MIFTAKUL Mursito, Bambang Normalita, Vivi R Dewi, Riana Rahmatia, Utami Silviati, Atik Siti Nurlaela siti nurlela Suhendro Suhendro Supawi Pawenang TIDIANA