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Journal : Terbuka Journal of Economics and Business

Determinants of Ethical Behavior of Accounting Students Sampewai, Helmaise; Amir, Andi Mattulada; Jurana, Jurana; Abdullah, Muhammad Ikbal; Din, Muhammad; Ternripada, Ternripada
Terbuka Journal of Economics and Business Vol. 3 No. 1 (2022)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarkat-Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/tjeb.v3i1.4225

Abstract

The research aims to test and analyze the influence of business and professional ethics education, love of money, and religiosity on the ethical behavior of accounting students. The research method used is quantitative research. Respondents in this study were undergraduate students of the Department of Accounting, Faculty of Economics and Business, Tadulako University with a sample of 90 people consisting of the class of 2016, 2017, and 2018. Data collection technique by distributing questionnaires through google form. Data analysis techniques use multiple linear regression analysis with the help of SPSS analysis tool version 22 for windows. The results showed that the educational variables of business ethics and professions had a positive effect on the ethical behavior of accounting students, as well as the variables of love of money and religiosity positively on the ethical behavior of accounting student
Analysis Of Company Performance Through Financial Aspect And Innovation Capacity At Super Afifah Palu Tofu Factory Dinno Wahyudhi Purba; Muhammad Din; Jurana Jurana
Terbuka Journal of Economics and Business Vol. 1 No. 2 (2020)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarkat-Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/tjeb.v1i2.4471

Abstract

This study aims to analyze the performance of the Tofu Super Afifah Palu Company based on the Financial Aspects and Innovation Capability. This study uses primary and secondary data, with data collection techniques through observation, interviews and documentation. The results of this study indicate that the Company's financial liquidity ratio can be ascertained to be very liquid and is included in the very healthy criteria (94.4% in 2018 and 172.22% in 2019 for the current ratio while for the quick ratio it is 66.40% in 2018 and 127.78% in 2019). Furthermore, the results of the solvency ratio analysis also increased from 2018 to 2019. Both in terms of the Debt to Asset Ratio and the Debt Equity Ratio. However, despite experiencing an increase in the Debt Equity Ratio, the company must pay attention and maximize it again so that in the future it can get an assessment or be included in the healthy criteria. Meanwhile, the company's profitability ratios get very healthy criteria, it can be seen from the results of the ratio calculations which show positive performance from year to year. Meanwhile, the results of the analysis of the aspects of the company's innovation capability were carried out quite well, especially the factors of technology use, interaction with outsiders, new product development and production and operation capabilities that impact on company performance. However, the company is expected to maximize the performance of human resources, marketing capabilities, as well as aspects of research and development
Co-Authors A, M. Ikbal Abda Abda Abdilah Rifa'i Latif Abdul Hakim Abdul Kahar Abdul Pattawe Abdullah, M. Ikbal Abdullah, Muhammad Ikbal Abdullah, Muhammad Ikbal Afrainti, Indah Ahmad Azhami Ahmad, Shidq Dhiyaurrahman Alannuwari, Alannuwari Alwi, Moh. Amalyah, Ilfat Afia Amir , Andi Mattulada Amir, Andi Mattulada Andi Ainil Mufidah Tanra Andi Bayu Hamid Andi Chairil Furqan Andi Mappanyukki Andi Mattulada Andi Mattulada Amir Andi Mattulada Amir Andi Mattulada Amir Andi Nur Ram Shafiira Angriana T Winter Antika, Rindi Arwin, Iksan Azdar, Faisal Balgis Balgis Betty Betty Betty Betty betty betty Celia, Az -Zahrah Diva Chaerani, Cut Syaila Daud Ruranto Buntulabi Delviana, Delviana Deswita Martinez Dewa Made Adi Dharma Dewi Junita Purwanti Dewi Muliyati Dewi, Ayu Kumala Dinnita Azhar Lembah Dinno Wahyudhi Purba DIVYA, Sinta djono, bella Erwinsyah Fahmi Faizal Azdar Faruq Lamusa Faruq Lamusa Fauzy Nugraha Pribadi Femilia Zahra Femilia Zahra Fikry Karim Furqan, Andi Chairil HABIBA , Nurainun Halwi, Muhammad Darma Hasmita Sari Hasyim, Wahyudin Helmaise Sampewai Hidayatul, Asrul I Putu Edi Darmawan Ikbal Pratama M. Supu INDRI, Maulana Ira Geraldina Jamaluddin Khairil Anwar Lamading, Maharani Lanonci, Nurwasilah Latifah Sukmawati Yuniar Lestari, Ni Komang Sindy Lilis R. Dihuma M Ikbal A M. Ikbal A Madao, Tri Utari MARCELLINA, Nelly Mardjudo, Ahsan Marlon, Marlon Maskuri Sutomo Masruddin Megawati - Megawati Megawati Megawati, Nani Mehdi Mohammad Fahrullah Al-hasni Meldawati, Lucyani Mohamad Raffi Cendika Putra Mohammad Faiz Zacky Mohammad Roziq Fauzan MUFIDAH, Andi Ainil Muhammad Bakri Muhammad Ilham Pakawaru Muhammad Widyatama Mukhtar, Abdul Hakim Muliati Muliati Muliati Muliati, Muliati Mulyana Mulyana Munawarah Munawarah M. Nasir Yakub Munawarah Munawarah, Munawarah Musdalifa Mustamin Mustamin Mustamin Mustamin N.S, Jurana Najwa Putri Nabiilah Nanda Nanda Nasrun Naida Nawas Syarif Hidayatullah Ni Made Suwitri PARWATI Nina Yusnita Yamin Novita Wulandari Nur Athifa Nurani, Zahra Nurdin, Jurana Nurlaela Mapparessa OSTENSIO, Gracelia N. Panape, Fitriyani aziz Parwati, Ni Made Suwitri Petrince Julianingsih Putri, Helmalia Rahayu Indriasari Rahayu Indriasari Rahma Masdar Rahmawaty, Santi Ralis, Galing Rasyid Muhammad Hartoyo Ridwan Ridwan, Ridwan Rinaia, Syafia Rio Bagas Maulana Rudy Usman Safira, Wiqra SALSABILA, Meita Gania Sampewai, Helmaise Sapnatiar Febriani Selmita Paranoan Sri Wahyuni Stevin David Suaib Suaib Suaib, Suaib Sucakni, Rahmadani Inem Suryadi Hadi Tampang, Tampang Tanra, Andi Ainil Mufidah Ternripada Ternripada Ternripada, Ternripada Tina Sintiani Totanan, Chalarce Wahyudin Hasyim WULANDARI, Sri Puspita Yuli Asmi Rahman Yusuf, Gracia Carolina Zulhaerini, Adilah