Articles
<![CDATA[Minat Jalur Karir Akuntansi dari Perspektif Motivasi Intrinsik, Ekstrinsik, Orang Ketiga dan Eksposur Karir ]]>
<![CDATA[Hendra Gunawan]]>;
<![CDATA[Atiqotun Nisa]]>;
<![CDATA[Yuli Afrina]]>
<![CDATA[ Akuntabilitas Vol 14, No 1 (2021) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v14i1.18185
<![CDATA[This study investigates the factors that influence students in choosing a career path in accounting. The decision to choose a career path needs to be detected early because it has an impact on future professional performance which determines both the individual’s social position, style and standard of living, and life satisfaction. This study examines the factors that influence the career paths of accounting students through the social cognitive career theory. Based on this theory, the relationship between career path and driving factors such as intrinsic motivation, extrinsic motivation, third party influence, career exposure, is identified. The online survey was conducted on 333 respondents. Through regression analysis, this study found that intrinsic motivation, extrinsic motivation and career exposure have a positive effect while third parties influences do not have a significant value on career paths. These findings could be useful for policy makers and higher education institutions to provide a more supportive environment that will foster interest among accounting students to be motivated in choosing career paths in accounting.]]>
<![CDATA[Pengaruh Excess Control terhadap Cost of Capital dalam Meningkatkan Profitabilitas ]]>
<![CDATA[Hendra Gunawan]]>;
<![CDATA[Rani Yessi Sinaga]]>
<![CDATA[ Akuntabilitas Vol 11, No 2 (2018) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v11i2.8813
<![CDATA[This study examines the effect of excess control on cost of capital seen from the profitability of the company to prove its effect on increasing the profitability of manufacturing companies. This study uses secondary data taken from the auditor's financial statements. The results show that excess control has a positive effect on cost of capital. The results of this study illustrate that capital will be good for the company if the funds are used effectively and efficiently. This research is important for companies and organizations, in order to be better in the use or utilization of capital in the company's operations. This company is only limited to manufacturing companies, so the next research is expected to be able to use samples from other industries. ]]>
<![CDATA[PENGARUH KEPERCAYAAN, KEMUDAHAN DAN KUALITAS INFORMASI TERHADAP KEPUTUSAN PEMBELIAN DARING DI APLIKASI BUKALAPAK PADA MAHASISWA POLITEKNIK NEGERI BATAM ]]>
<![CDATA[Hendra Gunawan]]>;
<![CDATA[Kartika Ayuningtiyas]]>
<![CDATA[ JOURNAL OF APPLIED BUSINESS ADMINISTRATION Vol 2 No 1 (2018): Journal of Applied Business Administration-Maret 2018 ]]>
Publisher : <![CDATA[Politeknik Negeri Batam ]]>
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DOI: 10.30871/jaba.v2i1.763
<![CDATA[The purpose of this study was to determine and analyze the influence of trust, ease of use and information quality on the purchasing decision. The sample are students who ever made purchases online. The sampling method using purposive sampling and used multiple regression analysis. The results show that simultaneously, trust, ease of use and information quality are affecting positively and significantly in the purchasing decision. Partially, trust is affecting not significantly in the purchasing decision in online shop. Ease of use and information quality are affecting positively in the purchasing decision in online shop.]]>
<![CDATA[The Six Sigma Approach for the Development of Accounting Information System Performance ]]>
<![CDATA[Hendra Gunawan]]>;
<![CDATA[Himmatun Karimah]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 2 No 1 (2017): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.5281/zenodo.1306525
<![CDATA[The study investigates six sigma approach in manufacturing companies to prove its influence on the development of accounting information systems performance. Total of 80 respondent data from processed questionnaire consist of low management (64%), middle management (38%) and top management (7%). Statistically significant were found for application six sigma and development of accounting information systems performance. The result shows six sigma has significant effect to accounting information system performance. The findings show that companies implement six sigma at high altitudes. Six sigma has criteria such as support and commitment from top management, organizational culture, customer focus, and training. Criteria for support and commitment from top management and organizational culture are not proven to significantly influence the development of accounting information system performance.]]>
<![CDATA[The Relationship between Gender and Tax Payments ]]>
<![CDATA[Hendra Gunawan]]>;
<![CDATA[Melisa Melisa]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 2 No 2 (2017): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.5281/zenodo.1306200
<![CDATA[Paying taxes is one deduction from earnings in a company, a few companies are working to find a way to minimize tax payments but still within reasonable limits and do not violate the rules of law that have been defined. This study aims to determine the effect of gender on tax payments using control variables ROA, size, and leverage. Measurement gender is using dummy variables. Dependent measurements are measured using the tax payments CETR. The population used in this study is all companies except for the construction sector and the financial sector. The sample was selected using purposive sampling and data obtained as many as 237 companies. The results showed that gender had no effect on the payment of taxes, while the ROA and size control variables showed a significant result which means the ROA and size affect the payment of taxes. Leverage control variables showed significant results, which means leverage does not affect the payment of taxes in a company.]]>
<![CDATA[How Intellectual Capital Effects Firm’s Financial Performance ]]>
<![CDATA[Hendra Gunawan]]>;
<![CDATA[Widya Ramadhani]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 3 No 1 (2018): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.5281/zenodo.1304936
<![CDATA[This study examined the effect of intellectual capital on the financial performance of the company. Independent variables consisted of structural capital efficiency (SCE), human capital efficiency (HCE), capital employed efficiency (CEE) control variables used in this research are the size and leverage. The population of this study are non-financial companies listed on the Indonesian Stock Exchange (BEI) 2014. Samples were selected using purposive sampling method and obtained 232 companies. This study using simple regression analysis and descriptive statistics for the analysis of the data processed by SPSS 22. Results showed that HCE has negative effect on the financial performance, SCE has significant positive effect on financial performance, and CEE has significant positive effect on financial performance. The limitation in the study is sample that are used only limited to the non-financial sector companies listed on the Indonesia Stock Exchange 2014. Future studies are expected to use other measurements to measure intellectual capital and value of the company, and further research is also expected to increase the research data and select other industrial sectors.]]>
<![CDATA[Penyusunan Sistem Akuntansi Aliston Buana Wisata Batam ]]>
<![CDATA[Hendra Gunawan]]>;
<![CDATA[Eka Ayu Agustina Sari]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 1 No 1 (2016): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.5281/zenodo.1302960
<![CDATA[The research was conducted at PT Aliston Buana Batam Tour which is engaged in tourism services. This research raises the topic of Accounting System Formulation at PT Aliston Buana Wisata Batam. The purpose of this study to find out how the accounting system in PT Aliston Buana Wisata Batam. Data collection techniques used is descriptive analysis with data collection techniques through interviews. This research provides guidance in making the recording of each transaction until the making of financial statements for PT Aliston Buana Wisata Batam can apply accounting records in every transaction and assist the accounting process.]]>
<![CDATA[The Effect of Capital Structure on Company's Performance ]]>
<![CDATA[Hendra Gunawan]]>;
<![CDATA[Septi Riska Daulay]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 1 No 2 (2016): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.5281/zenodo.1306854
<![CDATA[The research determine the effect of capital structure on company performance. The population in this study is the Indonesian Stock Exchange listed company. The final sample was obtained 756 companies over three years. The sample was selected using purposive sampling technique with some criteria. The independent variable measured of capital structure with long term debt and short term debt and dependent variable measured of company performance with ROA and ROE. Research hypotheses were tested by multiple linear regression analysis. Based on test results, it was found that the long term debt and short term debt has a significant to company performance. The limitations of this research was only three years the company's data, does not include other variables that have a significant effect the dependent variable.]]>
<![CDATA[Perceived Risk on Consumer Online Shopping Behaviour ]]>
<![CDATA[Endah Setya Octaviani]]>;
<![CDATA[Hendra Gunawan]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 3 No 2 (2018): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jaat.v3i2.876
<![CDATA[This study aims to determine the effect of perveived risk on consumer online shopping behavior of fashion product. The significant difference presented are the product category, using the category of fashion product as the most demand category by consumers. Samples used are students in the field of accounting at universities. The result of this research are there is negative influence of perception of product risk to customer satisfaction and re-purchased intention. The perveived cost risk has no negative effect on satisfaction and re-purchased intention. Perception of individual risk do not have a negative effect on customer satisfaction and re-purchased intention.]]>
<![CDATA[Implikasi Penerapan Sistem Manajemen Mutu terhadap Kinerja Karyawan dan Budaya Organisasi ]]>
<![CDATA[Rizki Ismaini]]>;
<![CDATA[Hendra Gunawan]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 4 No 1 (2019): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jaat.v4i1.1165
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh penerapan sistem manajemen mutu ISO 9001 terhadap kinerja karyawan dan budaya organisasi dengan objek perusahaan manufaktur sejumlah 157 perusahaan. Penelitian ini menggunakan metode kuesioner sebagai alat pengumpul data utama yang disebar kepada karyawan level menengah sebanyak 400 responden yang dipilih secara acak. Hasil penelitian ini menunjukkan bahwa ada pengaruh signifikan dari sistem manajemen mutu ISO 9001 terhadap budaya organisasi dan kinerja karyawan tidak dipengaruhi secara signifikan oleh sistem manajemen mutu ISO 9001, namun demikian penelitian ini sulit mendapat dukungan dari pihak perusahaan, sehingga peneliti selanjutnya agar lebih menyakinkan perusahaan untuk dapat bekerja sama.]]>
