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MODERASI PENGAKUAN PROFESIONAL PADA HUBUNGAN PEMAHAMAN KODE ETIK PROFESI DAN PEMILIHAN KARIR SEBAGAI AKUNTAN Putu Purnama Dewi; Ni Putu Ayu Dea Novi Yanti
Jurnal Ilmiah Akuntansi Vol 3 No 2: Desember 2018
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v3i2.16634

Abstract

ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh pemahaman mahasiswa mengenai kode etik profesi terhadap pemilihan karir sebagai akuntan dan untuk mengetahui pengaruh pengakuan profesional dalam memoderasi hubungan pemahaman kode etik profesi tehadap pemilihan karir sebagai akuntan. Populasi dalam penelitian ini adalah mahasiswa akuntansi yang sedang mengikuti pendidikan pasca sarjana magister akuntansi. Jumlah sampel yang digunakan sebanyak 95 orang dengan tehnik pengumpulan data melalui penyebaran kuesioner kepada responden. Uji analisis yang digunakan adalah regresi moderasi. Hasil analisis menunjukkan bahwa pemahaman mahasiswa akuntansi yang sedang menempuh pendidikan pasca sarjana magister akuntan mengenai kode etik profesi berpengaruh positif terhadap pemilihan karir sebagai akuntan dan pengakuan profesional mampu memperkuat hubungan pemahaman mahasiswa terhadap kode etik akuntan dan pemilihan karir sebagai akuntan.Kata kunci: pemilihan karir, pemahaman kode etik profesi, pengakuan profesionalABSTRACTThis study aims to determine the effect of students' understanding of the professional code of ethics towards career selection as an accountant and to determine the effect of professional recognition in moderating the understanding of professional ethics code to the selection of careers as accountants. The populations in this study are accounting students who are studying post graduate master of accounting. The number of samples used counted 95 people with data collection techniques through the distribution of questionnaires to respondents. The analysis test used is moderation regression. The result of the analysis shows that the understanding of accounting students who are studying the post graduate master of accounting on professional code of ethics has a positive effect on career selection as an accountant and professional recognition is able to moderate the understanding of the students' understanding of the accountant's ethics code and career selection as an accountant. Keywords: career selection, understanding of professional code of ethics, professional recognition
UPAYA PENERAPAN DISIPLIN KERJA TERHADAP KEBERLANGSUNGAN KINERJA KARYAWAN PADA UPTD. KPH BALI SELATAN Leni Setia Ningsih; Putu Purnama Dewi
Jurnal Penelitian dan Pengabdian Kepada Masyarakat UNSIQ Vol 9 No 3 (2022): September
Publisher : Lembaga Penelitian, Penerbitan dan Pengabdian Masyarakat (LP3M) UNSIQ

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32699/ppkm.v9i3.3326

Abstract

Enforcing work discipline is an important thing for an institution or organization, because with the existence of work discipline, it is expected that most of the regulations made will be obeyed by employees. Reminding each other is important in working, if by reminding each other that there are still mistakes repeatedly, then the superior has the right to take strict action against employees who like to violate the rules. Employee work discipline can be carried out properly on the awareness from within the employee of the importance of the meaning of work discipline and with the existence of clear and firm regulations in its implementation. Therefore, human resources in every company must have quality values in carrying out work discipline. The purpose of devotion to UPTD. KPH South Bali is to provide an understanding to employees about the importance of obeying the regulations contained in the agency. The method used in this devotion is through a qualitative method by collecting data through observational observations at the place of devotion. The results of the service show that there is still a lack of awareness of UPTD employees. KPH South Bali in enforcing work discipline. So it is expected that UPTD employees. KPH South Bali can increase its awareness of the importance of work discipline in work.
MODERASI GOOD CORPORATE GOVERNANCE PADA PENERAPAN GREEN ACCOUNTING DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP FIRM VALUE Lestara Permana, Gusi Putu; Ni Putu Suryawati; Ketut Tanti Kustina; Putu Purnama Dewi
Jurnal Ilmu Akuntansi Vol 7 No 2 (2024): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/341nkt32

Abstract

This study aims to evaluate the influence of Good Corporate Governance (GCG) as a moderating factor in the context of Firm Value, focusing on the application of Corporate Social Responsibility (CSR) and Green Accounting among mining firms listed on the Indonesia Stock Exchange for the period from 2020 to 2023. A sample of 124 mining companies was determined through purposive sampling techniques. Data analysis was performed utilizing Partial Least Squares (PLS) software. The results demonstrate that there is no significant effect of Green Accounting on Firm Value, while CSR has a positive effect. Furthermore, it has been established that GCG successfully moderates the relationship between Green Accounting and Firm Value, along with the connection between CSR and Firm Value. The theories and models used in this research adequately assess the variables concerning Green Accounting, CSR, and Firm Value
DETERMINASI FAKTOR-FAKTOR YANG MEMPENGARUHI SUSTAINABLE BUSINESS PADA USAHA TENUN ENDEK DI KABUPATEN KLUNGKUNG Putu Purnama Dewi; Ni Putu Lia Deniawati
Media Bina Ilmiah Vol. 20 No. 3: Oktober 2025
Publisher : LPSDI Bina Patria

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

Abstract

This study aims to determine the sustainable of endek weaving business in Klungkung, Bali. The research method used is quantitative research. The research location is in Klungkung, Bali. The data collection technique is using questionnaires. The data used is primary data to be obtained from the acquisition distribution. The number of samples used in this study was 85 respondents. The analysis technique uses multiple linear regression. The results show that green innovation and digital culture both partially and simultaneously have a positive and significant effect on sustainable business. Green human resource management is able to moderate the influence of green innovation on sustainable business and green human resource management is able to moderate the influence of digital culture on sustainable business.
Pembuatan Logo Sebagai Strategi Pemasaran Olahan Kripik Ceker Ayam Desa Sampalan Tengah Suputra, Komang Yudi; Gusi Putu Lestara Permana; I Gusti Ngurah Darma Paramartha; Adie Wahyudi Oktavia Gama; Putu Purnama Dewi; Sudiksa, I Made
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 5 No. 4 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) Edisi September - Desembe
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v5i4.4057

Abstract

Marketing is a vital aspect of company that involves all activities aimed at promoting products or services, generating value for customers, and building lasting relationships. A logo is a distinctive emblem or visual representation created to promptly convey the unique identity of a firm and facilitate easy recall. The efficacy of a logo in attracting attention and establishing a powerful impact on consumers can be a determining element in distinguishing a product or service from rivals. One of the main challenges encountered by the producers of chicken foot chips in Sampalan Tengah village is the struggle to effectively promote their products, specifically in creating a distinct brand identity. The endeavor to design a logo and revamp the packaging, carried out in Sampalan Tengah village, is a tactical measure to reinforce product recognition, boost competitiveness, and offer the community's unique products to a wider market.