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All Journal Journal of Research in Business, Economics, and Education Buletin Ekonomi: Manajemen, Ekonomi Pembangunan, Akuntansi
Indah Kartika Sandhi
Universitas Pembangunan Nasional “Veteran” Yogyakarta
Humanities Economics, Econometrics & Finance Social Sciences

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Integrated Reporting Elements Analysis of Mining and Manufacture Companies in Indonesia Gita Astyka Rahmanda; Zuhrotun; Indah Kartika Sandhi
Journal of Research in Business, Economics, and Education Vol. 2 No. 3 (2020): June
Publisher : Kusuma Negara Business School

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Abstract

This research aims to analyze the implementation of integrated reporting elements by mining and manufacture companies in Indonesia. The analysis consists of scoring the number of the Integrated Reporting (IR) element conducted by mining and manufacture companies listed on the Indonesia Stock Exchange. Research data was taken from Companies’ Annual Report, sustainability report and other information published on IDX. This research analyzes the main eight indicator of Integrated Reporting. A purposive sampling method is used in this research to determine the research sample. Analytical technique used in this research is descriptive statistical analysis. Research finding shows that 68.3% of companies have implemented eight IR elements. Among those companies, only ten companies enumerated in Integrated Sustainability Reporting Award. The transformation report policy suggested by OJK in integrating Sustainability Reporting, Corporate Social Responsibility and Annual Report into an Integrated Report motivates manufacture and mining companies to present their performance information corresponding to International Integrated Reporting Framework
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (485.152 KB) | DOI: 10.31315/be.v18i1.5628

Abstract

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.
Co-Authors Nurwijayanti Rahmanda, Gita Astyka Siti Rokhimah Zuhrohtun Zuhrohtun