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PENGARUH PERSEPSI MAHASISWA TERHADAP KEPUTUSAN PEMILIHAN BERKARIR DI BIDANG PERPAJAKAN Ida Ayu Gede Danika Esa Pradnyani; I Nyoman Putra Yasa; Anantawikrama Tungga Atmadja
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 9 No. 2 (2018)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v9i2.20539

Abstract

Abstrak Karir merupakan suatu rangkaian tahapan pekerjaan seseorang dan posisi pekerjaan dalam kehidupan. Salah satu bidang karir yang terbilang menjanjikan dan memiliki peluang yang tinggi adalah perpajakan. Dalam menentukan pilihan karir yang tepat seseorang diharapkan mempertimbangkan berbagai faktor yang mempengaruhi keputusan pemilihan karirnya. Penelitian ini bertujuan untuk mengetahui pengaruh dari persepsi mahasiswa terhadap pilihan karir di bidang perpajakan. Jenis penelitian ini adalah penelitian kuantitatif. Populasi dari penelitian ini adalah mahasiswa akuntansi program S1 pada Universitas Pendidikan Ganesha. Metode yang digunakan untuk menentukan sampel adalah metode purposive sampling. Data dikumpulkan dengan menyebarkan kuesioner kepada 375 responden. Teknik analisis data yang digunakan adalah teknik analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa persepsi mahasiswa berpengaruh terhadap pilihan berkarir di bidang perpajakan.
Pengaruh Komitmen Profesional, Moral Reasoning dan Budaya Organisasi Terhadap Keputusan Etis Auditor Independen Gede Mandirta Tama; Ida Ayu Gede Danika Esa Pradnyani; Made Konny Koswara
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 4 No. 1 (2024): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v4i1.915

Abstract

This study aims to empirically prove: (1) the effect of professional commitment on the ethical decisions of independent auditors, (2) the effect of moral reasoning on the ethical decisions of independent auditors and (3) organizational culture on the ethical decisions of independent auditors. The population of this study is independent auditors in the capital market at KAP in East Java and West Java regions registered with the OJK. The sampling method using total sampling technique obtained a sample of 59 people. Data comes from primary data in the form of respondents' answers to questionnaire statements. The data analysis technique used is the partial least square (PLS) model. The results of this study indicate that professional commitment, moral reasoning and organizational culture have a positive effect on ethical decisions at KAP in the East Java and West Java regions registered with the OJK.
Pengaruh Implementasi Good Corporate Governance Terhadap Sustainable Development Goals Ida Ayu Gede Danika Esa Pradnyani; Gede Mandirta Tama; Happy Herawati
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 4 No. 2 (2024): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v4i2.916

Abstract

This study aims to prove empirically: (1) the effect of auditor competence on audit quality, (2) the effect of the accounting profession on audit quality and (3) the effect of the role of skepticism on audit quality at KAP Bali and Java Region. The population used in this study were auditors who worked at KAP Bali and Java Region (not branches) totaling 372 auditors. The sampling technique in this study used purposive sampling method with a sample size of 258 auditors consisting of junior auditors, senior auditors and partners. The data analysis technique used is descriptive analysis and structural equation model (SEM-PLS). The results of this study indicate that the measurement of auditor competency variables, the accounting profession and the role of professional skepticism have a positive effect on audit quality.
Pengenalan Perdagangan Saham Bagi Mahasiswa Di Kecamatan Semarang Barat Adji Seputro; Andreas Tigor Oktaga; Gede Mandirta Tama; Made Konny Koswara; Nyoman Sri Padmini; Ida Ayu Gede Danika Esa Pradnyani
Jurnal Pengabdian kepada Masyarakat STIE AKA Semarang Vol 4 No 2 (2025): Agustus 2025: Jurnal Pengabdian Kepada Masyarakat (ABDIMAS)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/abdimas.v4i2.652

Abstract

This Community Service Program (PkM) aims to introduce the fundamentals and practices of stock trading to university students in Semarang Barat District. The program was conducted in collaboration with the Indonesia Stock Exchange Representative Office of Central Java 1. The methods included educational sessions, stock trading simulations, and interactive discussions. The results indicate an increased understanding among students regarding capital market mechanisms, investment instruments, and potential risks in stock trading. Furthermore, the program encouraged a mindset shift: students who initially perceived stocks as complex and high-risk instruments came to recognize the capital market as a transparent, legal, and accessible investment avenue. Theoretically, this activity aligns with literature highlighting the critical role of financial literacy and capital market education in shaping young investors’ behavior.
Pengenalan Perdagangan Saham Bagi Mahasiswa Di Kecamatan Semarang Barat Adji Seputro; Andreas Tigor Oktaga; Gede Mandirta Tama; Made Konny Koswara; Nyoman Sri Padmini; Ida Ayu Gede Danika Esa Pradnyani
Jurnal Pengabdian kepada Masyarakat STIE AKA Semarang Vol 4 No 2 (2025): Agustus 2025: Jurnal Pengabdian Kepada Masyarakat (ABDIMAS)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/abdimas.v4i2.652

Abstract

This Community Service Program (PkM) aims to introduce the fundamentals and practices of stock trading to university students in Semarang Barat District. The program was conducted in collaboration with the Indonesia Stock Exchange Representative Office of Central Java 1. The methods included educational sessions, stock trading simulations, and interactive discussions. The results indicate an increased understanding among students regarding capital market mechanisms, investment instruments, and potential risks in stock trading. Furthermore, the program encouraged a mindset shift: students who initially perceived stocks as complex and high-risk instruments came to recognize the capital market as a transparent, legal, and accessible investment avenue. Theoretically, this activity aligns with literature highlighting the critical role of financial literacy and capital market education in shaping young investors’ behavior.