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All Journal Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Kontigensi: Jurnal Ilmiah Manajemen
Sabil Sabil
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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PENGARUH PENERAPAN PSAK KONVERGENSI IFRS TERHADAP LAPORAN KEUANGAN Sabil Sabil; Muhammad Qadaruddin; Amin Setio Lestiningsih
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 3, No 1 (2018): Oktober
Publisher : Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (401.383 KB) | DOI: 10.32897/jsikap.v3i1.93

Abstract

Accurate and relevant financial reports are indispensable for users in terms of presenting accounting information. This is also based on the increasing globalization characterized by the operation of multinational companies in various countries has been instrumental in bridging the meeting of different accounting practices. From this it is the underlying IAI Convergence to IFRS in setting financial accounting standards. Data collection techniques used are documentation, interviews, observation. The method of data analysis is comparative / comparison analysis that is using statistical calculation in the form of quantitative (amount) by using SPSS as counting tool. The results showed that with the application of IFRS Convergence PSAK there is a significant difference to the treatment of fixed assets. These differences are caused by different treatment in revaluation / revaluation of fixed assets.
Human Resource Competence and Work Motivation on Perfomance Employee Sabil Sabil; Aprih Santoso; Sylvia Kartika Dhamayanti; Ratnawati Ratnawati; Ridwan Ridwan
Kontigensi : Jurnal Ilmiah Manajemen Vol 12 No 1 (2024): Kontigensi: Jurnal Ilmiah Manajemen
Publisher : Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/jimk.v12i1.526

Abstract

Employee performance is influenced by HR expertise. Good employee performance is attained because people are highly motivated at work and possess HR competency. Field study with a quantitative approach is the research methodology employed. There were 99 employees of BNI Syariah Semarang City that made up the study's population. A questionnaire is used in the data collection process. Employee Performance (Y1) is positively influenced by the two research variables, Human Resources Competence (X1) and Work Motivation (X2), as indicated by their positive regression coefficients. Consequently, an increase in either of these variables will result in an increase in Employee Performance (Y1). The variables of Work Motivation and Human Resources Competence have a computed F value of 42.523 at the significance level of 0.000. Given that the calculated F value is 42.523 > F table 3.94 and the significance value is (Sig.) 0.000 < 0.05 with a positive sign, it may be concluded that Ha is accepted and H0 is rejected. The results of the multiple linear regression analysis of the coefficient of determination showed a R² (Adjusted R Square) value of 0.459, meaning that the independent variables of work motivation and human resources competence had a 45.9% influence on employee performance, with the remaining portion being influenced by factors that have not yet been investigated.
THE EFFECT OF EASE OF USE, RISKS TOWARDS CONSUMER DECISIONS WHEN SHOPPING ONLINE Suleman, Dede; Dedi Suharyadi; Sofyan Marwansyah; Susan Rachmawati; Sri Rusiyati; Sabil Sabil
Dinasti International Journal of Economics, Finance & Accounting Vol. 1 No. 4 (2020): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v1i4.548

Abstract

The presence of various alternative shopping places makes consumers choose one of the available shopping places. Therefore this study aims to analyze the relationship between ease and risk of consumer decisions to buy fashion products, especially in online retail. the population in this study is large and the number is not known with certainty, so in the non probalitiy research that is using sampling quota sampling techniques with survey methods with a total sample of 100 respondents from the city of Jakarta with criteria respondents aged over 18 years in the area of DKI Jakarta and have bought products online. The results of the study stated that ease of use has a significant influence on consumer decisions. While the risk turns out to influence consumer decisions in shopping online. The results of this study can be another reference for further research.
Co-Authors Amin Setio Lestiningsih Aprih Santoso Dede Suleman Karlina, Eulin Muhammad Qadaruddin Ratnawati Ratnawati Ridwan Ridwan Sofyan Marwansyah Sri Rusiyati Susan Rachmawati Sylvia Kartika Dhamayanti