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PERAN MEDIASI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA HUBUNGAN ANTARA GOOD CORPORATE GOVERNANCE DENGAN NILAI PERUSAHAAN PERBANKAN INDONESIA PERIODE 2018 – 2020 Muhammad Fahri Nugroho; Johny Subarkah; Muhammad Hasan Ma'aruf
Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i2.2890

This study aims (1) to determine the effect of GCG on the company. (2) To reveal that CSR mediates the relationship between GCG and firm value. This study uses quantitative methods, namely secondary data that has been obtained tested using descriptive statistical tests based on the description of the company's performance in banking. The population in this study are the parties involved in companies listed on the IDX, namely banking companies. The samples used were listed companies, so the total sample for 3 years was 33 companies. The test equipment used in this research is to use a linear test which includes normality test, multicollinearity test, heteroscedasticity and autocorrelation. The results of this study indicate that: (1). GCG has an effect on firm value as shown in the table of coeficients, namely the t test for the GCG variable is known to have tcount (3.700) greater than ttable (2.040) or can be seen from the significance value of 0.001 < = 0 ,05. Therefore, Ho is rejected, meaning that GCG has a significant effect on firm value. (2) GCG has no simultaneous effect on CSR. From Table IV.2 it can be seen that the Fcount value is 0.238 (0.238 < Ftable 2.69) and p-value = 0.629 (> = 0.05). (3). shows that the CSR variable has a simultaneous effect on firm value. It also shows that the regression model used is fit of goodness. From Table IV.3 it can be seen that the Fcount value is 10,583 (10,583 > Ftable 2,69) and p-value = 0,003 (< = 0,05) (4) This shows that the GCG and CSR variables have a simultaneous effect on firm value. It also shows that the regression model used is fit of goodness. From Table IV.4 it can be seen that the Fcount value is 15.990 (15.990 > Ftable 2.69) and p-value = 0.000 (< = 0.05) . Keywords: CSR, GCG, Board of Commissioners, Independent Commissioner, Managerial Ownership, Company Size, ROA

PENGARUH EFEKTIVITAS SISTEM INFORMASI AKUNTANSI, BUDAYA ORGANISASI DAN KESESUAIAN TUGAS PADA KINERJA KARYAWAN DI AHASS AREA KARTASURA Bagus Triawan Isa Putra; Johny Subarkah; Maya Widyana Dewi
Jurnal Akuntansi dan Pajak Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i1.2821

The purpose of this research was to determine the effect of the effectiveness of the application of accounting information systems (AIS), organizational culture and task suitability on employee performance in Ahass Kartasura area. This research was conducted in all Ahass in the Kartasura District area. The population in this research are employees who use information technology. Determination of the sample in this study using a saturated sampling method which is carried out on all Ahass in Kartasura District. Total population and samples obtained were 30 employees. This study uses multiple linear regression analysis techniques. The results of this study indicate that the effectiveness of the implementation of AIS, organizational culture and task suitability have a positive effect on employee performance. This indicates that the higher the effectiveness of the implementation of AIS, organizational culture and task suitability, the higher the employee performance at Ahass in Kartasura District. Keywords: Effectiveness of AIS Application, Organizational Culture, Suitability of Tasks, Employee Performance.

FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA SISTEM INFORMASI AKUNTANSI DI BALAI KOTA SURAKARTA Nadhia Ratna Puspaningrum; Muhammad Hasan Ma'ruf; Johny Subarkah
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.6114

This study aims to determine the effect of User Participation, Training, and Involvement on Accounting Information System Performance (Case study at Surakarta City Hall). This study uses quantitative research with primary data with data collection techniques using questionnaires. The population in this study were all Surakarta City Hall employees, totaling 5000 employees. The sampling technique used in this research is purposive sampling drawn 80 samples as respondents. The data analysis used to process the data in this research is descriptive statistical analysis, validity test, reliability test, classical assumption test using normality test, multicollinearity test, and heteroscedasticity test. Hypothesis testing using multiple linear regression analysis, F test, t test, and test the coefficient of determination (R2). The results of data processing using SPSS show that simultaneously, participation, training, and user involvement have a significant effect on the performance of accounting information systems. Then partially participation has a positive and significant effect on the performance of accounting information systems. Training has a positive and significant effect on the performance of accounting information systems partially. User involvement has a positive and significant effect on the performance of accounting information systems partially

PELATIHAN ECOPRINT IBU-IBU PKK DESA SIMO KECAMATAN KENDAL KABUPATEN NGAWI Indra Lila Kusuma; Johny Subarkah; Andrean Wahyu Parawangsa; Leni Elviana; Lisa Ayu Ramadhani; Ardyan Firdausi Mustoffa
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 5, No 2 (2023): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v5i2.13119

The ecoprint training aims to provide direct benefits to the community in social and economic life and to improve the quality of resources through empowering PKK women in Simo Village, Kendal District, Ngawi Regency by utilizing natural materials in the vicinity of the residence. This activity is expected to be able to solve problems in the partner villages, namely the community's source of income is only dominated by the agricultural sector, the village's natural potential has not been utilized properly, lack of skills in managing village potential, the majority of Simo Village residents are housewives with minimal income. community partnership. This program consists of two activities, namely training on making ecoprints using natural materials in the environment around Simo Village and an explanation via PPT on how to make ecoprints. It is hoped that the partnership program activities can be carried out continuously so that they can become additional livelihoods for the surrounding community because the selling value of ecoprint products is still quite high in the market. Keywords : ecoprints; Income; Natural ingredient; Ngawi

FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA SISTEM INFORMASI AKUNTANSI DI BALAI KOTA SURAKARTA Nadhia Ratna Puspaningrum; Muhammad Hasan Ma'ruf; Johny Subarkah
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.6114

This study aims to determine the effect of User Participation, Training, and Involvement on Accounting Information System Performance (Case study at Surakarta City Hall). This study uses quantitative research with primary data with data collection techniques using questionnaires. The population in this study were all Surakarta City Hall employees, totaling 5000 employees. The sampling technique used in this research is purposive sampling drawn 80 samples as respondents. The data analysis used to process the data in this research is descriptive statistical analysis, validity test, reliability test, classical assumption test using normality test, multicollinearity test, and heteroscedasticity test. Hypothesis testing using multiple linear regression analysis, F test, t test, and test the coefficient of determination (R2). The results of data processing using SPSS show that simultaneously, participation, training, and user involvement have a significant effect on the performance of accounting information systems. Then partially participation has a positive and significant effect on the performance of accounting information systems. Training has a positive and significant effect on the performance of accounting information systems partially. User involvement has a positive and significant effect on the performance of accounting information systems partially

Analisis Partisipasi Anggaran, Akuntansi Pertanggungjawaban Dan Komitmen Organisasi Terhadap Kinerja Manajerial Pada Sekolah Di Kecamatan Baki Kabupaten Sukoharjo Suprihati Suprihati; Nur Fatihatul Jannah; Johny Subarkah
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.6196

This study aims to determine the effect of budgetary participation, accountability accounting and organizasion commitment on managerial performance. This research is a questionnaire. The subjects in this study were all teachers and employees of Baki District, Sukoharjo Regency. The population in the study amounted to 743 with a predetermined sample using the hair formula which got 150 results. The data analysis technique used validity and reliability tests. The classical assumtion test uses normality, multicollinearity and heteroscedasticity tests. Testing the hypothesis of this study using multiple linier regression analysis, F test. T test, and test the coefficient of determination. The results of the study indicate that simultaneously responsibility accounting budget partisipation and managerial performance have a significant effect on managerial performance. As well as partially responsibility accounting has a significant effect on managerial performance, then budgetary participation and organization commitment have no effect on managerial performance.

Faktor-Faktor yang Mempengaruhi Akuntabilitas Pengelolaan Dana Desa Ellen Milenia; Johny Subarkah; Suprihati Suprihati
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.6111

This study aims to determine the effect of the competence of village fund management apparatus, internal control systems, and the use of information technology on village fund management accountability. This research is a quantitative research with a questionnaire. The subject of this research is the village administration in Kartasura District, Sukoharjo Regency. The population in this study was all village officials in Kartasura District, totaling 111 officers and the sample used was taken from the slovin formula as many as 87 respondents. The data analysis technique used descriptive statistics, validity tests, and reliability tests. Classical assumption test using normality test, multicollinearity test and heteroscedasticity test. And testing the hypothesis using multiple linear regression analysis, F test, t test, and test the coefficient of determination. The results showed that simultaneously the competence of the village fund management apparatus, internal control system, and the use of information technology had a significant effect on the accountability of village fund management. While partially the competence of the village fund management apparatus does not have a positive and significant effect on the accountability of village fund management, as well as the internal control system and the use of information technology have a positive and significant effect on the accountability of village fund management partially. Keywords: competence of village fund management apparatus, internal control system, utilization of information technology, accountability of village fund management.

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