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ANALISIS PERBEDAAN PERSEPSI MAHASISWA AKUNTANSI YANG MEMPENGARUHI PILIHAN KARIR Pasaribu, Hiras; Kusumawardhani, Indra
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 2, No 1 (2013)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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This study aims to determine the differences in perception between accountingstudents start the semester and final semester of the factors that influence careerchoices in terms of financial rewards, professional training, social values, the workenvironment, job security and the labor market and personality. The study wasconducted on 100 students in the first year of the study period and 100-yearstudents at the end of the study program at the Faculty of Economics of AccountingStudies UPN "Veteran" Yogyakarta. Of the 200 respondents to respond to thequestionnaire. Hypothesis testing is done with different test independent sample T-test if the data were normally distributed and using Mann-Whitney test when thedata are not normally distributed. The results showed that perceptions of accountingstudents regarding the factors that influence career choices, it can be concluded thatthere are differences in perceptions of accounting students start the semester andfinal semester as seen from accountants who desire a career in terms of salary orfinancial rewards, professional training, professional recognition, social values, workenvironment and personality. While considerations of labor market concluded thatthere is no difference in the views of accounting students start the semester andfinal semester.Keywords: perceptions and career choices

CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, KARAKTERISTIK PERUSAHAAN DAN PENGARUHNYA TERHADAP EARNINGS RESPONSE COEFFICIENT Ega Budi Pranowo; Hiras Pasaribu
Jurnal Telaah dan Riset Akuntansi Vol 6, No 2 (2013): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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This study is aimed to determine the effect of disclosure of Corporate Social Responsibility (CSR), the characteristics of the enterprises in the form of company size, and Institutional Ownership on Earnings Response Coefficient (ERC). This study sampled a total of 33 manufacturing companies according to certain criteria of population. The results show the simultaneous effect of disclosure of CSR, company size and institutional Ownership of the ERC. Partial results show that the negative effect on the disclosure of CSR ERC, company size is not very influential and have a negative relationship to the ERC, and Institutional Ownership has positive influence on Earnings Response Coefficient. Keywords: CSR, Ownership, Earnings Response Coefficient.

ANALISIS TINGKAT KECUKUPAN MODAL DAN LOAN TO DEPOSIT RATIO TERHADAP PROFITABILITAS Hiras Pasaribu; Rosa Luxita Sari
Jurnal Telaah dan Riset Akuntansi Vol 4, No 2 (2011): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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The purpose of this study was to determine the magnitude of the effect level of Capital Adequacy (Capital Adequacy Ratio - CAR) and liquidity (Loan to Deposit Ratio - LDR) simultaneously and partially on bank profitability. Banks that are the object of research is the banks that are ranked according to ICMD 2009. The data used is the ratio of CAR, LDR, and profitability (ROA) in 2004 to 2008. Data were analyzed with multiple regression. Research shows simultaneously and partial capital adequacy ratio (CAR) and the level of Loan to Deposit Ratio (LDR) have a significant effect on profitability (ROA). Keywords: CAR, LDR, and profitability (ROA

Analisis Tingkat Kecukupan Modal Dan Loan to Deposit Ratio Terhadap Profitabilitas Hiras Pasaribu; Rosa Luxita Sari
Jurnal Telaah dan Riset Akuntansi Vol 8, No 1 (2015): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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The study purposes to determine the magnitude of the effect level of Capital Adequancy (Capital Adequancy Ratio - CAR) and liquidity (Loan to Deposit Ratio - LDR) simultaneously and partially on bank profitability. The research are the banks that being ranked according to ICMD 2009. The data used is the ratio of CAR, LDR, and profitability (ROA) in 2004 to 2008. Data were analyzed with multiple regression analysis. Research shows simultaneously and partial capital adequacy ratio (CAR) and the level of Loan to Deposit Ratio (LDR) have a significant effect on profitability (ROA).KEYWORDS : CAR, LDR, and profitability (ROA)

PENGARUH EARNING PER SHARE, RETURN ON ASSETS, DAN DEBT TO EQUITY RATIO TERHADAP HARGA SAHAM Muhammad Fala Dika; Hiras Pasaribu
Nominal: Barometer Riset Akuntansi dan Manajemen Vol 9, No 2 (2020): Nominal September 2020
Publisher : Yogyakarta State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v9i2.31436

Abstrak: Pengaruh Earning Per Share, Return On Assets, dan Debt to Equity Ratio Terhadap Harga Saham. Penelitian ini berujuan, untuk mengetahui pengaruh Earning Per Share (EPS), Return On Assets (ROA), dan Debt to Equity Ratio (DER) dari, ROA terhadap harga saham. Penelitian ini dilakukan pada perusahaan industri makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode tahun 2015 – 2018 sebanyak 19 perusahaan. Teknik penarikan sampel menggunakan metode purposive sampling, dengan kriteria yang ditentukan dalam penelitian ini. Sesuai kriteria penarikan sampel diperoleh sampel jumlah 13 perusahaan Metode analisis data menggunakan analisis regresi berganda. Hasil penelitian ini menunjukkan variable EPS dan ROA berpengaruh signifikan terhadap harga saham, sedangkan DER tidak berpengaruh signifikan terhadap harga saham. Kata Kunci: EPS, ROA, DER , Harga Saham.

KOMUNIKASI DUA ARAH DAPAT MERESPON PELAKU UKM DALAM MENINGKATKAN KEPATUHAN WAJIB PAJAK Hiras Pasaribu; Asep Saefudin; Alp. Yuwidiantoro
Behavioral Accounting Journal Vol 1 No 2 (2018): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Small and Medium Enterprises (SMEs) have limited resources, therefore it is necessary to mediate not only the understanding of taxation, but can help to develop business management, so that SMEs get the ease of developing the business and will have a positive impact on SME players. Thus Taxpayers will respond positively to tax pay compliance. This research will continue the development of SME governance. However, the first year of this study will first see the quality of education and understanding of the taxpayer, with the aim is, to determine the effect of the quality of extension services tax and tax understanding of the taxpayer compliance response. The method used is an eplanatory survey of 100 SMEs in Yogyakarta. To get data using questionnaire. By sending a questionnaire by post or e-mail, many respondents do not return it, then do it directly collect from the respondent. Data Testing is done by Partial Leas Squar (PLS) method. PLS does not assume any particular distribution for parameter estimation, so no parametric technique is required to test parameters. The result of this research conclude that the quality of service of tax service influence but very low to taxpayer compliance, while the understanding of taxpayer has a significant effect on taxpayer compliance.

IMPROVEMENT OF ORGANIZATIONAL CULTURE, SERVICE QUALITY AND USE OF INFORMATION TECHNOLOGY AND ITS IMPLICATIONS ON ACADEMIC PERFORMANCE IN STUDENTS OF ACCOUNTING STUDY PROGRAMS Hiras Pasaribu; Indah Kartika Sandhi; Gita Astyka Rahmanda; Siti Rokhimah
Buletin Ekonomi: Manajemen, Ekonomi Pembangunan, Akuntansi Vol 18, No 1 (2020): Buletin Ekonomi: Manajemen, Ekonomi Pembangunan, Akuntansi
Publisher : Universitas Pembangunan Nasional Veteran Yogyakarta

This study aims to determine the effect of organizational culture which has a proxy for achievement culture, academic service quality and the use of information technology on student academic performance. The data source is derived from a questionnaire given to students of the Yogyakarta Veterans National Development Study Accounting Program. The questionnaire uses a Likert scale with a population of 1020 students. The research method uses a survey to students. The sample is done using simple random sampling. The minimum sample was taken 10% of the population, which is 102 increased to 200 students who are taking semester five to semester eight. Because students who are respondents, so far have experienced receiving academic services. The data analysis tool uses multiple regression. Primary data collected are first tested for validity, reliability, and normality and then analyzed by multiple regression. The results of this regression to determine the effect of independent variables with the dependent variable. The expected output can be an additional reference to improve the culture of achievement, service quality and implications for student academic performance. The results found that the use of information technology has a positive effect on student academic performance, while the organizational culture which is proxy from the culture of achievement, and the quality of academic services do not influence student academic performance.Penelitian ini bertujuan untuk mengetahui pengaruh budaya organisasi yang diproksikan dengan budaya berprestasi, kualitas pelayanan akademik dan penggunaan teknologi informasi terhadap prestasi akademik mahasiswa. Sumber data berasal dari angket yang diberikan kepada mahasiswa Program Studi Akuntansi Pembangunan Nasional Veteran Yogyakarta. Angket menggunakan skala likert dengan populasi 1020 siswa. Metode penelitian menggunakan survei kepada siswa. Pengambilan sampel dilakukan dengan menggunakan simple random sampling. Sampel minimal diambil 10% dari populasi yaitu 102 meningkat menjadi 200 mahasiswa yang menempuh semester lima hingga semester delapan. Pasalnya, mahasiswa yang menjadi responden, selama ini sudah berpengalaman menerima layanan akademik. Alat analisis data menggunakan regresi berganda. Data primer yang dikumpulkan terlebih dahulu diuji validitas, reliabilitas, dan normalitasnya kemudian dianalisis dengan regresi berganda. Hasil regresi ini untuk mengetahui pengaruh variabel independen dengan variabel dependen. Output yang diharapkan dapat menjadi acuan tambahan untuk meningkatkan budaya berprestasi, kualitas pelayanan dan implikasinya terhadap prestasi akademik mahasiswa. Hasil penelitian menemukan bahwa penggunaan teknologi informasi berpengaruh positif terhadap kinerja akademik mahasiswa, sedangkan budaya organisasi yang diproksikan dari budaya berprestasi, dan kualitas layanan akademik tidak berpengaruh terhadap kinerja akademik mahasiswa.

Strengthening the Competitive Advantages of the Batik Creative Industry During Pandemic Hiras Pasaribu; Karyono Karyono; H. KRT. Nur Suhascaryo; Alp. Yuwidiantoro
International Journal of Entrepreneurship and Sustainability Studies Vol. 1 No. 2 (2021): December 2021
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/ijeass.v1i2.773

The obstacle for the creative batik industry during the Covid-19 pandemic is that it is not easy to reach the market. Because before the pandemic, the agents, buyers, and consumers could come to the place where the product was made. To get out of these difficulties, business actors must adapt to innovate, including by using business digitization technology, so that market coverage will be wider and building innovations so that product quality can compete. In order for SMEs to quickly adapt during the COVID-19 pandemic, they must join forces to form a community portal that drives the batik industry. This study aims to determine the effect of corporate governance, product innovation, digitalization-based information technology, and the effectiveness of management control on the competitive advantage of SMEs in the creative industry of batik craftsmen in districts and cities in Yogyakarta. The research method used is a survey method to 55 managers of 127 Creative Industry SMEs batik craftsmen in all districts and city of Yogyakarta. Primary data collection using a questionnaire with the Likert Scale. In accordance with the consideration of data values and hypotheses, this study uses an appropriate statistical analysis, namely the Partial Least Square (PLS) method. The results show that corporate governance has no significant effect on the competitive advantage of SMEs, while product innovation, utilization of information technology based on business digitization, and the effectiveness of management controls have a positive effect on competitive advantage.

Decentralized Educational Administration: A Blockchain Model for Transparent Governance Pasaribu, Hiras; Widiatmoko, Adi; Supriyanto, Didik
Journal of Social Science Utilizing Technology Vol. 2 No. 3 (2024)
Publisher : Yayasan Pendidikan Islam Daarut Thufulah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jssut.v2i3.1343

Background. The current landscape of educational administration faces numerous challenges, including inefficiencies in governance, lack of transparency, and fragmented data management. These issues often result in delays in decision-making processes and decreased trust among stakeholders. With the increasing digitization of educational systems, decentralized technologies such as blockchain have emerged as potential solutions to improve transparency and streamline administrative functions. Purpose. This study aims to explore the implementation of a blockchain-based model for decentralized educational administration, focusing on enhancing transparency, data integrity, and governance efficiency. Method. The research employed a qualitative method through case studies of educational institutions integrating blockchain systems into their administrative processes. Data were collected via interviews with administrators, educators, and IT specialists, alongside document analysis of blockchain implementation frameworks. Results. The findings indicate that the blockchain model significantly improves transparency by providing an immutable ledger for record-keeping, enhancing accountability in decision-making processes, and allowing real-time access to administrative data. Additionally, the decentralized nature of blockchain reduces reliance on intermediaries, thereby increasing operational efficiency. Conclusion. In conclusion, the implementation of blockchain technology in educational administration presents a viable solution for transparent governance. However, challenges such as technical expertise, initial setup costs, and resistance to technological change need to be addressed for widespread adoption.

Decentralized Educational Administration: A Blockchain Model for Transparent Governance Pasaribu, Hiras; Widiatmoko, Adi; Supriyanto, Didik
Journal of Social Science Utilizing Technology Vol. 2 No. 3 (2024)
Publisher : Yayasan Pendidikan Islam Daarut Thufulah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jssut.v2i3.1343

Background. The current landscape of educational administration faces numerous challenges, including inefficiencies in governance, lack of transparency, and fragmented data management. These issues often result in delays in decision-making processes and decreased trust among stakeholders. With the increasing digitization of educational systems, decentralized technologies such as blockchain have emerged as potential solutions to improve transparency and streamline administrative functions. Purpose. This study aims to explore the implementation of a blockchain-based model for decentralized educational administration, focusing on enhancing transparency, data integrity, and governance efficiency. Method. The research employed a qualitative method through case studies of educational institutions integrating blockchain systems into their administrative processes. Data were collected via interviews with administrators, educators, and IT specialists, alongside document analysis of blockchain implementation frameworks. Results. The findings indicate that the blockchain model significantly improves transparency by providing an immutable ledger for record-keeping, enhancing accountability in decision-making processes, and allowing real-time access to administrative data. Additionally, the decentralized nature of blockchain reduces reliance on intermediaries, thereby increasing operational efficiency. Conclusion. In conclusion, the implementation of blockchain technology in educational administration presents a viable solution for transparent governance. However, challenges such as technical expertise, initial setup costs, and resistance to technological change need to be addressed for widespread adoption.

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