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Journal : Jurnal Akuntansi, Audit dan Aset (AAA)

PENGARUH TANGGUNGJAWAB LINGKUNGAN, LEGITIMASI, DAN PELUANG DAYA SAING TERHADAP PENERAPAN ENVIRONMENTAL ACCOUNTING PADA RUMAH SAKIT DI KOTA JAYAPURA Patma, Kurniawan; Salle, Agustinus; Pangayow, Bill J.C
Jurnal Akuntansi, Audit, dan Aset Vol 1 No 1 (2018)
Publisher : Fakultas Ekonomi, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (754.571 KB) | DOI: 10.52062/jurnal_aaa.v1i1.6

Abstract

Environmental accounting is a term that related to how management of an organisation in doing their daily operation has an obligation to protect the environment, which also could affecting the interest parties in making decision regarding the performace of the organisation, legitimation and opportunities for competitiveness. This research aims to examine whether environmental responsibility, legitimation and opportunities for competitiveness affecting the implementation of environmental accounting at hospitals in Jayapura city. In this research, the employees of the five (5) hospitals that located in Jayapura city are concluded as research population. The sample of the population in this research is limited solely on the type of certain person who could provide particular information that could assist this research. The Quantitative approaches have been used in this study with 40 respondents as a research sampling. The result of this study has provide empirical evidence that environmental responsibility and opportunities for competitiveness in partial have significant affects on the implementation of environmental accounting. However, legitimation has not significant affect on the implementation of environmental accounting. Due to limitation of number of research sample that is collected, therefore the independent variable and the dependent variabel in this research is transformed to enhance the measurement level of ordinal scale to an interval scale. Then, the Method of Succesive Intervals is used as a tool to enhance the measurement level from ordinal scale to an interval scale that can be used as a data input in SPSS analysis.
PENGARUH SELF EFFICACY, SELF ESTEEM, DAN SISTEM PENGUKURAN KINERJA TERHADAP MOTIVASI INSTRINSIK PADA KARYAWAN BANK BUMN DI JAYAPURA (Studi Pada Instalasi Farmasi Kabupaten Dinas Kesehatan Kabupaten Pegunungan Bintang) Damanik, Berlinda Shari; Rofingatun, Siti; Patma, Kurniawan
Jurnal Akuntansi, Audit, dan Aset Vol 3 No 1 (2020): JURNAL AKUNTANSI, AUDIT DAN ASET
Publisher : Fakultas Ekonomi, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jurnal_aaa.v3i1.44

Abstract

This study aims to examine the effect of self-efficacy, self-esteem, and performance measurementsystems on the intrinsic motivation of state-owned bank employees in Jayapura. This research data was obtained using primary data by distributing questionnaires onlinedue to the covid-19 outbreak in Indonesia globally to 105 employees of Bank X in Papua, out of 144people/employees. The analysis method used is the Structure Equation Model (SEM) withthe Partial Least Square (PLS) method. The sampling method used snowball sampling in which thesample was initially small in number, then the sample was asked to choose its friends as the sample.It's like a snowball rolling, getting bigger and bigger. The results of this research variable indicate that (1) Self Efficacy has a positive andinsignificant effect on Intrinsic Motivation with p-values (0, 148> 0, 05), (2) Self Esteem has apositive and significant effect on Intrinsic Motivation with p-values (<0, 001 <0, 05), and (3) thePerformance Measurement System has a positive and significant effect on Intrinsic Motivationwith p-values (<0, 001 <0, 05).