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Journal : Jurnal Akuntansi

Pengaruh Pemahaman Manajer Atas Karakteristik Informasi Akuntansi Manajemen dan Aplikasinya terhadap Kinerja Manajerial Sinta Setiana
Jurnal Akuntansi Vol. 4 No. 3 (2005)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v4i3.286

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman manajer atas karakteristik infomasi akuntansi manajemen dan aplikasinya terhadap kinerja manajerial di propinsi Jawa Barat. Penelitian ini menggunakan metode sensus. Jumlah objek penelitian terdiri dari industri makanan dan minuman yang difokuskan pada pasar global, khususnya pada AFTA 2003, Data yang dibutuhkan terdiri dari data primer yang diperoleh melalui kuesioner dan data sekunder yang mendukungpenelitian ini. Untuk menganalisis data dan menguji hipotesis digunakan analisis jalur. Hasil penelitian menunjukkan bahwa: 1) pemahaman manajer atas karakteristik informasi akuntansi manajemen mempunyai pengaruh positif terhadap aplikasinya, 2) aplikasi karakteristik informasi akuntansi manajemen mempunyai pengaruh positif terhadap kinerja manajerial, dan 3) pemahaman manajer atas karakteristik infomasi akuntansi manajemen melalui aplikasinya mempunyai pengaruh positif terhadap kinerja manajerial.Kata Kunci : akuntansi manajemen, karakteristik informasi akuntansi manajemen, kinerja manajerial
Pengaruh Penerapan Sistem Administrasi Perpajakan Modern terhadap Kepatuhan Wajib Pajak (Survey Terhadap Kantor Pelayanan Pajak Pratama Bandung Bojonagara) Sinta Setiana; Tan Kwang En; Lidya Agustina
Jurnal Akuntansi Vol. 2 No. 2 (2010)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v2i2.365

Abstract

Efforts through programs and activities of tax administration reform are realized through the implementation of modern tax administration system is intended to encourage taxpayer compliance. Basically, the administration of the tax system which includes service tax and tax law enforcement affect taxpayer compliance.Therefore, the increase in community service became one of the important points of the overall tax administration reform in the DJP.The purpose of this research is to know how to influence the implementation of modern tax administration system of taxpayer compliance in Bojonagara KPP Pratama Bandung. The research data is processed using multiple regression analysis. Based on the results of this study concluded that the application of modern tax administration system on the influence of KPP Pratama Bandung Bojonagara on taxpayer compliance at a significance level á = 0.10. This is indicated by a large impact from the application of modern administrative system is only 17.2% while the remaining 82.8% is influenced by factors other than the variables studied. Results of hypothesis testing showed that the application of modern administrative system is partly within the organizational structure, organizational procedures, organizational strategy, and organizational cultures affect taxpayer compliance. Keywords: Modern Tax Administration System, Organizational Structure,Organization Procedures, Organizational Strategy, Organizational Culture, Taxpayer Compliance
Pengaruh Kecerdasan Emosional Terhadap Pemahaman Akuntansi Dilihat dari Perspektif Gender Lauw Tjun Tjun; Santy Setiawan; Sinta Setiana
Jurnal Akuntansi Vol. 1 No. 2 (2009)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v1i2.374

Abstract

Intelectual quotient is not a dominant factor in one’s success. Neither in business social life, there use many clever scholars and during their study in university, they’re always be top students, but when they go to work they become their classmates subordinates which havea barely enough academic achievement. A success of life is more determined by Emotional Quotient, which have many aspects link to personality. This research takes on accountancy student population. In the final phase which take 120 unit subject. The method taking of this sample is nonprobability sampling. The data analysis in this research uses a simple linier regression statistic test tools. Base on this test, the account understanding of woman is greater than account understanding of man. Keywords: Emotional Quotient, account understanding
Efektivitas Penerapan Sistem Akuntabilitas Kinerja Instansi Pemerintah (SAKIP) pada Pemerintahan Daerah Kota Bandung (Studi Kasus pada Badan Kepegawaian, Pendidikan dan Pelatihan; Bagian Umum dan Perlengkapan dan Badan Kesatuan Bangsa dan Politik) Yunita Christy; Sinta Setiana; Puput Cintia
Jurnal Akuntansi Vol. 9 No. 2 (2017)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v9i2.469

Abstract

AbstractThe creation of a good governance system (one good way of governance) one of the way with a good performance measurement system to support the implementation. The government then makes a performance measurement system that is Government Accountability System of Performance Institution (SAKIP). The final product of SAKIP that describes the performance achieved by a government agency on the implementation of programs and activities funded by APBN/APBD is known as LAKIP (Performance Accountability Report of Government Agencies). The number of Regional Device Units incorporated in the city or county governments throughout Indonesia, it was reported that no one had achieved an A rating of the LAKIP he had compiled. This phenomenon forms the basis for our research to attempt to disclose other factors that might influence the assessment of LAKIP on the performance appraisal system for SKPD in Indonesia. Based on previous research conducted by Spekle and Verbeeten (2013), this study tried to replicate to test whether it yielded the same conclusions. Sample amounted to 127 comes from population 3 SKPD in Bandung with data analysis technique Moderated Regression Analysis (MRA). The results showed that SAKIP oriented incentives did not affect the performance of civil servants. SAKIP-oriented exploration affects the performance of civil servants. Contractibility as a moderating variable can not strengthen or weaken the relationship of SAKIP oriented incentives tocivil servants performance while the relationship SAKIP oriented exploration and performance of civil servants negativf influence. Input for the next researcher so as not to focus on one office and test the variables in this study on different settings and is expected to increase the number of samples to obtain better resultsKeywords: Government Agency Performance Accountability System (SAKIP), Performance,     Contractibility, SKPD   Bandung
Pengaruh Komitmen Organisasional Dan Budaya Organisasi Terhadap Organizational Citizenship Behaviour Yunita - Christy; Sinta - Setiana; Puput - Cintia
Jurnal Akuntansi Vol. 10 No. 2 (2018)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v10i2.1085

Abstract

The key to success in a change is my source of human being as an initiator and agent of continuous change, the formation of a process and culture that together enhance the ability of organizational change.Organizational Citizenship Behavior (OCB) is able to increase the effectiveness and success of the organization in the long term. OCB is a positive behavior of people in the organization, which is expressed in the form ofwillingness to be conscious and voluntary to work beyond the tasks that should be. In the world of work, a person's commitment to an organization or company is often an important issue. The commitment of all individuals in the organization or often referred to as organizational commitment can provide more value to the company in achieving its goals. Organizational effectiveness can also be enhanced by creating a culture that will lead to the achievement of organizational goals (Ismail, 2008). The population in this study is a Private Bank in Bandung. The sample in this study are employees who work in private banks. The statistical method used in this study is multiple regression.Research results show that organizational commitment influences organizational citizenship behavior, organizational culture influences organizational citizenship behavior and organizational commitment and organizational culture influence organizational citizenship behaviour. Keywords: Organizational Commitment, Organizational Culture, Organizational Citizenship Behaviour
Facing the Industrial Revolution 4.0 Era Through 360-Degree Leadership Education for Accounting Students Hanny Hanny; Nunik Lestari Dewi; Sinta Setiana; Meliana Halim
Jurnal Akuntansi Vol. 15 No. 2 (2023): Vol 15 No. 2 (2023)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The era of the Industrial Revolution 4.0 causes new challenges that require accountants to develop their skills continuously, including leadership skills (Biro Kerjasama dan Komunikasi Publik Kemenristekdikti, 2018). In connection with the development of leadership skills in the accounting profession, this research aims to examine the influence of 360-degree-based Leadership Education on accounting students' perceptions of the ideal leadership concept and its characteristics. This research also examines the differences in perceptions of accounting students regarding leadership and leadership characteristics before and after receiving their leadership education program. The unit of analysis for this research is accounting students who have taken 360-degree based leadership education and were students who have been researched respondents in the previous year when they had not taken this. This research used the Purposive Sampling method with a sample size of 92 people. The research hypothesis was tested by The Comparative Test and the Simple Linear Regression method. The results of this study indicate that 360-Degree Based Leadership Education influences students' perceptions of leadership and its ideal characteristics. This study also indicates that students' perceptionsregarding the concept and characteristics of ideal leadership have been changed after participated in this Leadership Education. Keywords: The 360-Degree Based Leadership Education, Leadership, Perception, Leadership Characteristics, and Student of Accounting Program
Contribution of Lecturers Attributes in Distance Education Accounting Science in Higher Education Hanny, Hanny; Dewi , Nunik Lestari; Setiana, Sinta; Crystalin, Aura Regia
Jurnal Akuntansi Vol. 16 No. 1 (2024): Vol 16 No 1 (2024)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v16i1.8285

Abstract

Abstract Purpose - This study aimed to investigate the impact of lecturer personal attributes (APD) on the relationship between Distance Learning/Distance Education (PJJ) and Accounting learning effectiveness (EPA) in higher education. The uniqueness of the study was the collection of primary data over a year into the pandemic (2021), with the expectation that APD would be more favorable and homogeneous compared to data collected in 2020. Design/methodology/approach - The sample comprised 353 accounting studentsexperiencing PJJ from a campus equipped with a Learning Management System (LMS), selected using Purposive Sampling method. Furthermore, the hypotheses were tested using Moderated Regression Analysis (MRA). Findings - The results showed that PJJ had a significantly positive effect on EPA in higher education, while lecturers APD did not strengthen the influence of PJJ on EPA.Research limitations/implications – But interestingly this research found that personal attributes of lecturers (APD) were identified as an independent variable influencing EPA. Keywords: Lecturers Personal Attributes, Distance Education, Accounting, and Higher Education