Garuda - Garba Rujukan Digital

p-Index From 2020 - 2025

1.642

P-Index

This Author published in this journals

All Journal Jurnal Pendidikan Akuntansi Indonesia Infestasi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Kajian Akuntansi dan Auditing JUDICIOUS: Journal of Management Indonesian Journal Accounting (IJAcc) e-Jurnal Apresiasi Ekonomi

Ethika Ethika

Fakultas Ekonomi Dan Bisnis Universitas Bung Hatta

Author-ID : 2861959

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Published : 12 Documents Claim Missing Document

Claim Missing Document

Articles

1 2

Title THE INFLUENCE OF WORK ENVIRONMENT, COMPENSATION, ORGANIZATIONAL COMMITMENT, MOTIVATION, JOB SATISFACTION ON INDIVIDUAL PERFORMANCE IN COOPERATIVES IN PADANG WEST SUMATRA Ethika Ethika; Herawati Herawati; Rahmat Hidayat
InFestasi Vol 15, No 1 (2019): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v15i1.5836

A well-managed cooperative is very useful to improve the welfare of members, which at the same time will have an impact on improving the welfare of the community. Indonesian government always encourages the establishment of cooperatives and their number every year has been increasing, but the ones who perform very well are very few. In general, the problems faced are: not implementing the members’ annual meeting every year, bad credits, poor performance, and dormant. The poor performance of the cooperative cannot be separated from the individual performance of the cooperative concerned, whether it is the board or the managers. Therefore, in this study, the researcher tries to empirically examine several factors that influence the individual performance, using five independent variables, namely: control environment, compensation, organizational commitment, motivation and job satisfaction of managers and cooperative managers. Based on the data processing done by using multiple regression analysis techniques, it is found that the variability of the five variables in influencing the individual performance variable as much as 28.2%, simultaneously (F test) of the five variables significantly influence the individual performance of the cooperative, partial only variable of organizational commitment that significantly influences the individual performance of cooperatives in Padang.

PENGARUH GAYA KEPEMIMPINAN, LINGKUNGAN KERJA, BUDAYA ORGANISASI, MOTIVASI KERJA DAN LOCUS OF CONTROL TERHADAP KINERJA INDIVIDU PADA UMKM DI KOTA PADANG Helmawati Helmawati; Ethika Ethika; Rahmat Hidayat
Jurnal Pendidikan Akuntansi Indonesia Vol 15, No 2 (2017): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

UMKM sangat berpengaruh pada perekonomian masyarakat. Berbagai upaya dilakukan pemerintah agar seluruh masyarakat memiliki penghasilan dan kalau memungkinkan memiliki usaha sendiri, seperti pelatihan, pembinaan dan pendampingan. Tetapi usaha tersebut tidak menjamin UMKM semakin meningkat, baik dari segi kuantitas maupun dari segi kualitas. Karena Jumlah penduduk menganggur di Sumatra Barat bertambah 12.800 orang dalam satu tahun belakangan, sejak 2016 hingga 2017. Padahal jika UMKM berkembang akan mempengaruhi kesejahteraan masyarakat karena akan mengurangi pengangguran dan meningkatkan indeks pembangunan manusia di sumatera barat. Bagus tidaknya kinerja UMKM sangat ditentukan oleh kinerja individu yang mengelola UMKM tersebut. Dan kinerja individu tersebut dapat dipengaruhi oleh berbagai faktor.Oleh karena itu peneliti meneliti berbagai faktor yang diduga berpengaruh terhadap kinerja individu pada UMKM di kota Padang, seperti, gaya kepemimpinan, lingkungan kerja, budaya organisasi, motovasi kerja dan locus of control. Berdasarkan pengolahan data dengan program SPPS 16. Secara simultan keempat variabel itu tidak berpengaruh signifikan terhadap kinerja Pada UMKM Di Kota Padang tetapi secara parsial hanya variabel morivasi kerja yang berpengaruh terhadap kinerja individu pada derajat α 10%. Dan besarnya variasi kemampuan keempat variabel itu dalam menjelaskan kinerja individu sangat kecil, yaitu 4,2%. Kata Kunci: UMKM, Gaya Kepemimpinan, Lingkungan kerja, Budaya Organisasi, Motivasi Kerja, Locus of Control, Kinerja individu.

Pengaruh Pengetahuan Akuntansi dan Kepribadian Wirausaha Terhadap Kinerja Manajerial Pada Perusahaan Manufaktur Di Provinsi Sumatra Barat Rizka Rizka; Ethika Ethika; Resti Yulistia M
IJAcc Vol 2 No 2 (2021): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

This study aims to determine the effect of accounting knowledge and entrepreneurial personality on managerial performance in manufacturing companies located in the province of West Sumatra. List of manufacturing companies was obtained from Badan Pusat Statistik (BPS) Padang. Data was collected by survey method. Data obtained using a questionnaire distributed to managers. For the selection of samples was done by purposive sampling method. Analysis using testing through test the validity and reliability of the data, the classical assumption test (test for normality, multicollinearity), multiple linear regression hypothesis test. The study concluded the effect of accounting knowledge and entrepreneurial personality simultaneously influence on managerial performance, but partially entrepreneurial personality has no effect on managerial performance.

PENGARUH INTELLECTUAL CAPITAL, KINERJA LINGKUNGAN DAN KOMITE AUDIT TERHADAP KINERJA KEUANGAN Micco Afdal Yusra; Yunilma Yunilma; Ethika Ethika
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 1 No. 1 (2020): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

research aims to examine the effect of intellectual capital, environmental performance and audit committees on financial performance. The population of this research is Manufacturing Company Registered on the Indonesia Stock Exchange for the period 2013-2017. The sampling method uses purposive sampling method. The data used is secondary data with annual reports. Processing data using the IBM SPSS Statistics 21.0 program. The data analysis technique used is Multiple Linear Regression Analysis. The results showed that the Human capital efficiency, Structural capital efficiency, environmental performance and audit committes not influences financial performance. While Capital employed efficiency affected by financial performance.

PERSEPSI AKUNTAN PUBLIK DAN AKUNTAN PENDIDIK TERHADAP KONSEP DASAR, PENGUKURAN DAN PENGUNGKAPAN AKUNTANSI LINGKUNGAN Mela Febri Yanti; Ethika Ethika; Ari Frinola Minovia
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 2 No. 2 (2021): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jc.2.2.302-318

This study aims to examine empirically the differences in auditors and lecturers' perceptions of basic concepts, measurements and environmental accounting disclosures.This research was conducted at Public Accountants registered at the Indonesian Institute of Public Accountants (IAPI) in Padang City and Accounting Educators who hold accountants at State and Private Universities in Padang City. The sample selection was based on convenience sampling method and finally obtained 31 auditors and 31 lecturers who had met the criteria for sampling. The data analysis technique used to test the hypothesis is the Independent Sample t-Test using SPSS version 16 software. The results of this study indicate that there are differences in perceptions between public accountants and educating accountants on the basic concepts of accounting, But according to public accountants and educating accountants, there are no differences in the measurement of environmental accounting and environmental accounting disclosures.

Faktor-Faktor yang Mempengaruhi Kebijakan Pengungkapan Corporate Social Responsibility dalam Laporan Tahunan (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia) Roslin Roslin; Ethika Ethika
Jurnal Kajian Akuntansi dan Auditing Vol. 14 No. 1 (2019): April 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

This research was aimed to p rove some factors affecding disclosure policy of corporate social responsibility on company’s annual report. These factors are leverage, profitability, supervisory boards size, company size, managerial ownership, and foreign stock ownership. This research used purposive sampling to get sample was 11 manufacturing companies which has registered in Indonesia stock exchange since 2007 until 2011. The analysis design of this research was multiple linear regression analysis with SPSS program. The result of this research showed that foreign stock ownership has significant effect toward disclosure policy of corporate social responsibility. While leverage, profitability, supervisory boards size, company size, managerial ownership do not have effect toward disclosure policy of corporate social responsibility

Analisis Pengaruh Pengungkapan Akuntansi Lingkungan dan Kinerja Lingkungan terhadap Nilai Perusahaan (Studi Empiris pada Perusahaan Indeks LQ-45 yang Terdaftar di BEI) Ethika Ethika; Muhammad Azwari; Resti Yulistia Muslim
Jurnal Kajian Akuntansi dan Auditing Vol. 14 No. 2 (2019): Oktober 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

This research is to test and analyze the effect of environmental accounting disclosures and environmental performance on firm value in the LQ-45 Index company listed on the Indonesia Stock Exchange for the period 2014-2017. This research is quantitative research. The research sample was 15 companies included in the LQ-45 index, the year of observation from 2014-2017 which had been carried out using a purposive sampling technique. The analysis technique has been carried out using multiple linear regression. The results of the study indicate that the disclosure variables of environmental accounting and environmental performance have a significant effect on firm value. The multiple linear regression model in this study has a value of R2 as 21.5%, which means that the value of the company can be explained using the variable value of disclosure of environmental accounting and environmental performance, where the remaining 79.5% is influenced by other variables outside the model which has been studied.

Pengaruh Idealisme, Relativisme, Gender dan Tingkat Pengetahuan terhadap Persepsi Mahasiswa Akuntansi atas Perilaku Tidak Etis Akuntan Efran Efran; Ethika Ethika
Jurnal Kajian Akuntansi dan Auditing Vol. 15 No. 1 (2020): April 2020
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

This study aims to prove the influence of idealism, relativism, gender and level of knowledge on accounting students perceptions of accountant's unethical behavior. Before the data processing stage is carried out the data collection process is first carried out, in this study the sample is the accounting student at Bung Hatta University who has conducted lectures from the fifth semester onwards. The sampling process is done by purposive sampling method. The data used are primary, which is obtained through questionnaires. In this study, the independent variable consists of idealism, relevance, gender and level of knowledge while the dependent variable is the accounting student's perception of unethical behavior. To test the hypothesis used multiple regression with the help of the SPSS program. Based on the test results it can be concluded that idealism, relevatism, gender, and level of knowledge do not significantly influence the perception of accounting students of unethical behavior in the University of Bung Hatta University.

Pengaruh Pengetahuan Wajib Pajak, Kesadaran Wajib Pajak, dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Utami Widya Karlina; Mukhlizul Hamdi Ethika
Jurnal Kajian Akuntansi dan Auditing Vol. 15 No. 2 (2020): Oktober 2020
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

This study aims to prove the effect of knowledge, awareness and tax sanctions on vehicle taxpayer compliance in Kabupaten Kerinci and Sungai Penuh City. Respondents who participated in this study were 100 respondents and the samples were taken using accidental sampling method. The data was collected using a questionnaire and the data was tested using descriptive statistical analysis, validity and reliability tests, classical assumption tests and multiple linear regression analysis. The test results show that knowledge and awareness of taxpayers have a positive effect on tax compliance, while tax sanctions have no effect on vehicle taxpayer compliance.

PERSEPSI AKUNTAN PERUSAHAAN DAN AKUNTAN PUBLIK TERHADAP KONSEP DASAR, PENGUKURAN DAN PENGUNGKAPAN AKUNTANSI LINGKUNGAN ethika ethika; Widia Gesti Marda
Jurnal Kajian Akuntansi dan Auditing Vol. 16 No. 2 (2021): Oktober 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

This study aims to empirically examine the differences in perceptions of corporate accountants and public accountants to basic concepts, measurements, and disclosures of environmental accounting. This research was conducted at Public Accounting Firms and Corporate Accountants in West Sumatera. Sampling in this study using the convenience sampling method, in order to obtain a sample of 60. the data analysis technique used to test the hypothesis is the Differential Test (Independent Sample T-test). The results of this study indicate that there is no difference in perceptions between corporate accountants and public accountants on the basic concepts of environmental accounting, environmental accounting measurements, and environmental accounting disclosures. Where both corporate accountants and public accountants have the same perception of the existence of the basic concepts of environmental accounting, environmental accounting measurements, and environmental accounting disclosures are currently inadequate. This research shows that it is necessary to establish as soon as possible special standards on environmental accounting, as a guideline in carrying out environmental accounting practices in companies considering the need for transparency of responsibility for the environment Keywords: Basic Concepts of Environmental Accounting, Environmental Accounting Measurements, and Environmental Accounting Disclosures.

Co-Authors Ari Frinola Minovia Efran Efran Fikri, Hasnul Helmawati Helmawati Helmawati Helmawati Herawati Herawati Mela Febri Yanti Micco Afdal Yusra Muhammad Azwari Murni Hayati Rahmat Hidayat Resti Yulistia Muslim Rice Haryati Rizka Mukhlisiah Roslin Roslin Sri Lismawati Utami Widya Karlina Widia Gesti Marda Yunilma Yunilma Zeshasina Rosha

Title Search

Found 12 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 12 Documents
Search