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All Journal JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Golden Ratio of Mapping Idea and Literature Format Center of Economic Students Journal (CSEJ)
Arumbarkah, Andi Muara
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Library & Information Science Social Sciences

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The Perception of Auditor Career From University Students Perspective Ramdani, Muhammad Reza; Arumbarkah, Andi Muara; Lestari, Ismi Ayu
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 16 No. 1 (2019): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v16i1.1908

Abstract

This study explores the perceptions of accounting students about their selection in a career as an auditor through several indicators. This study is to see what indicators are the choice of students in their career as auditors. The approach used was quantitative descriptive. The total sample of 100 students from Muslim University of Indonesia and Muhammadiyah University of Makassar. The method of data collection was through questionnaires distributed to students and by purposive sampling method. The results of the study showed that financial appreciation, professional recognition, and market considerations have a positive and significant effect while professional training, work environment and personality have a positive and not significant effect on auditor career selection and social value variables that have a negative and insignificant effect on career choice as an auditor. Financial award is a dominant variable in the career choice of students as auditors.
PENGARUH LINGKUNGAN KERJA DAN KEDISIPLINAN KERJA TERHADAP KINERJA PEGAWAI DI DINAS PEKERJAAN UMUM DAN PENATAAN RUANG KOTA SAMARINDA Pratama, Yustira Aditya; Basalamah, Salim; Arumbarkah, Andi Muara
Center of Economic Students Journal Vol. 5 No. 2 (2022): April-June (2022)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/sh18xb54

Abstract

Penelitian ini bertujuan untuk mengetahui kondisi kinerja pegawai saat ini serta menganalisis pengaruh lingkungan kerja dan kedisiplinan kerja terhadap kinerja pegawai pada Dinas Pekerjaan Umum dan Penataan Ruang Kota Samarinda. Penelitian ini menggunakan pendekatan kuantitatif dengan jumlah sampel sebanyak 56 pegawai yang ditetapkan sebagai responden. Teknik analisis data meliputi uji validitas dan reliabilitas instrumen, uji t (parsial), uji F (simultan), uji koefisien korelasi (r), serta uji koefisien determinasi (R²). Hasil pengujian hipotesis menunjukkan bahwa lingkungan kerja dan kedisiplinan kerja berpengaruh signifikan terhadap kinerja pegawai Dinas Pekerjaan Umum dan Penataan Ruang Kota Samarinda. Di antara kedua variabel independen tersebut, kedisiplinan kerja merupakan variabel yang memiliki pengaruh paling dominan terhadap kinerja pegawai.
Analisis Faktor-Faktor Fundamental yang Mempengaruhi Harga Saham Terhadap Industri Properti dan Real Estate di Bursa Efek Indonesia Mutmainnah; Chalid, Lukman; Arumbarkah, Andi Muara
Center of Economic Students Journal Vol. 9 No. 1 (2026): Januari - Maret
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/csej.v9i1.451

Abstract

Penelitian ini mengevaluasi pengaruh faktor fundamental terhadap harga saham di industri properti dan real estate di BEI tahun 2021-2023 dengan sampel 9 perusahaan. Metode purposive sampling digunakan. Hasil penelitian menunjukkan bahwa Return On Equity (ROE) dan Debt to Equity Ratio (DER) tidak berpengaruh signifikan terhadap harga saham, namun Earning Per Share (EPS) berpengaruh positif dan signifikan.
Application of the UTAUT Model in Measuring the Usage Intention of the CoreTax Application Among Corporate Taxpayers in South Sulawesi, Indonesia Ramdani, Muhammad Reza; Subhan, S.; ArumBarkah, Andi Muara
Golden Ratio of Mapping Idea and Literature Format Vol. 6 No. 2 (2026): February - April
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grmilf.v6i2.1951

Abstract

The study aims to examine the factors influencing the intention to use the CoreTax application among corporate taxpayers in South Sulawesi, using the Unified Theory of Acceptance and Use of Technology (UTAUT). By measuring the influence of each factor, this study is expected to identify key barriers and enablers in the adoption process of the CoreTax technology. The research employs a quantitative approach, with data collected through questionnaires distributed to corporate taxpayers at several Tax Service Offices (KPP) in the South Sulawesi region. Data were analyzed using Structural Equation Modeling (SEM). The findings of this study indicate that taxpayers' perceptions of the effectiveness of tax reporting through CoreTax have a significant and positive influence on their intention to continue using the system. The ease of use of CoreTax also exhibits a positive and significant effect on taxpayers' intention to use the system. Social influence, including encouragement from tax officers, recommendations from fellow taxpayers, and support from policies implemented at tax offices, positively and significantly affects usage intention. In contrast, facilitating conditions—such as internet access, computer equipment, or technological infrastructure at tax offices do not significantly affect taxpayers' intention to use the system. Furthermore, mandatory regulation serves as a moderating factor, strengthening the relationship between the perceived usefulness of the system and usage intention. Mandatory regulation also reinforces the influence of perceived ease of use on taxpayers' intention to adopt and use the CoreTax system.
Co-Authors Basalamah, Salim Chalid, Lukman Lestari, Ismi Ayu Mutmainnah Pratama, Yustira Aditya Ramdani, Muhammad Reza Subhan, S.