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All Journal Journal of Economic, Management, Accounting and Technology (JEMATech) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Media Ekonomi Disclosure: Journal of Accounting and Finance Jurnal Fairness Journal of International Accounting, Taxation and Information Systems Jurnal Akuntansi JUKEMAS : Jurnal Pengabdian Kepada Masyarakat
Herawansyah, Herawansyah
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Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Tinjauan Corporate Social Responbility, Good Corporate Governance Dalam Kinerja Keuangan Wijayanti, Ayusta; Herawansyah, Herawansyah; Putra, Danang Adi
Journal of Economic, Management, Accounting and Technology (JEMATech) Vol 7 No 1 (2024): Februari
Publisher : Fakultas Teknik dan Ilmu Komputer, Universitas Sains Al-Qur'an (UNSIQ) Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jematech.v7i1.6142

Abstract

Menjaga kinerja keuangan dan hubungan baik dengan para pemangku kepentingan adalah salah satu cara perusahaan mempertahankan hidupnya, Tanggung Jawab Sosial Perusahaan (CSR) dan Tata Kelola Perusahaan yang baik (GCG) adalah suatu bentuk tanggung jawab dengan pemangku kepentingan. Penelitian ini memiliki tujuan adalah untuk mengevaluasi penerapan Tanggung Jawab Sosial Perusahaan (CSR) dan Tata Kelola Perusahaan yang Baik (GCG) berdampak pada nilai perusahaan melalui kinerjanya. Penelitian ini menggunakan variabel proksi seperti Indeks GRI Standar 2021, komisaris independen GCG (INDB), kinerja perusahaan diukur dengan Return on Equity (ROE), dan nilai perusahaan yang diukur dengan harga ke buku (PBV). Sampel penelitian ini terdiri dari perusahaan yang terdaftar di ISSI (Indeks Saham Syariah Indonesia) selama periode tahun 2021–2022. Perangkat lunak Smart PLS 3.0 menyediakan algoritma SEM-PLS untuk analisis data dan pengujian hipotesis. Metode regresi efek mediasi digunakan. Hasil menunjukkan korelasi yang signifikan antara Tanggung Jawab Sosial Perusahaan (CSR) dan Nilai Perusahaan (PBV). 2) Kedua, kode tata kelola perusahaan tidak mempengaruhi nilai perusahaan (PBV). 3) Ketiga. Hubungan antara tanggung jawab sosial perusahaan (CSR) dan nilai perusahaan (PBV) tidak dipengaruhi oleh kinerja keuangan perusahaan. Pengaruh manajemen perusahaan terhadap nilai perusahaan (PBV) tidak seimbang dengan ROE.
Pengaruh Pertimbangan Pasar Kerja, Self Efficacy, Pengetahuan Perpajakan, dan Personalitas terhadap Minat Karir Mahasiswa Akuntansi Menjadi Konsultan Pajak sari, Wulan; Herawansyah, Herawansyah
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 1 (2025): August 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i1.7826

Abstract

This study aims to examine the influence of labor market considerations, self-efficacy, tax knowledge, and personality on accounting students' interest in pursuing a career as tax consultants within the LLDIKTI Region II. A quantitative approach was employed using a survey method. Data were collected through an online questionnaire (Google Forms) distributed to 202 students from four public universities, with respondents selected using purposive sampling. The results of multiple linear regression analysis show that all four independent variables have a positive and significant influence on students’ interest. The significance values for each variable were below 0.05, and the adjusted R² value was 0.513, indicating that 51.3% of the variation in students' interest in becoming tax consultants can be explained by these variables. It is hoped that these findings can contribute to increasing students' interest in pursuing careers as tax consultants. Future research could strengthen this model by considering additional factors outside the scope of this study that may influence accounting students' career choices.
Accounting Students' Perceptions of a Career as a Public Accountant: Job Market Considerations, Work Environment, Workload, and Financial Rewards Anjani, Amanda Putri Dwi; Herawansyah, Herawansyah; Baihaqi, Baihaqi
Journal of International Accounting, Taxation and Information Systems Vol. 2 No. 2 (2025): May
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v2i2.103

Abstract

The Indonesian Institute of Public Accountants (IAPI) reports that there is a significant lack of personnel in the field of public accounting. This is reflected in the accounting profession's key role in instilling professional principles, integrity, and competence that are not only intelligent in calculations but also must understand the economic situation at large and can present an assessment in the form of information that can be used for decision-making. This scenario highlights the importance of students in addressing the growing demand for public accountants in Indonesia. The primary objective of this research is to identify discrepancies in past studies on how job market factors, work environment, workload, and financial incentives shape accounting students' perception of a career as public accountants. The methodology employed in this study involves a quantitative strategy, and the target population consists of PTN registered in the LLDIKTI region of Region II. Based on the results of this study, it is known that the implications of variables of consideration of the job market, work environment, workload, and financial rewards support the theory of planned behavior, and it is important for students to consider and know how their perception of a profession is, such as the possibility of getting a job in that career, the circumstances and conditions of the workplace environment they will encounter, the pressure of the work done, and the reward or salary to be received. Future research can enhance this model by adding moderation variables and expanding the sample for more accurate results.
Co-Authors Adi Putra, Danang Anjani, Amanda Putri Dwi Ansiska, Paisal Aprianto, Dodi Fadli Fadli Fikriadi, Ilham Hotang, Keri Boru Indriani, Rini Meidy, Rozie Meko Gustian Novita Sari Putra, Danang Adi Robinson robinson Sitorus, Lizvan M. Sitorus, Lizvan Mangatur Sitorus, Nadine Nathasya Sundari, Ayun Syafitri, Twenty Mariza Tania, Irna Utama, Rifky Genta Wijayanti, Ayusta Wulan Sari, Wulan