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All Journal AKUNTABILITAS International conference on Information Technology and Business (ICITB) Prosiding Seminar Nasional Darmajaya Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Riset Terapan Akuntansi
Anik Irawati, Anik
IBI Darmajaya: Jl. ZA Pagar Alam No 93 Gedong Meneng, Bandar Lampung Jurusan Akuntansi, IBI Darmajaya, Lampung
Computer Science & IT Economics, Econometrics & Finance Education

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The Effect of Leadership Styles and Organizational Culture to Employee Performance Through Job Satisfaction as Intervening Variables (Case Study in IIB Darmajaya) Irawati, Anik
Prosiding International conference on Information Technology and Business (ICITB) 2017: INTERNATIONAL CONFERENCE ON INFORMATION TECHNOLOGY AND BUSINESS (ICITB) 3
Publisher : Prosiding International conference on Information Technology and Business (ICITB)

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Abstract

This study aims to find evidence of the influence of leadership style and organizational culture to employee performance through job satisfaction as intervening variable. The sample in this research are employees of IIB Darmajaya that are 122 respondents. Data collection was done through the distribution of questionnaires to the respondents. This research uses Structural Equation Modeling (SEM) path analysis approach. The result of the test using path analysis shows that there are the influence of leadership style to work satisfaction, organizational culture affects to work satisfaction, the influence of leadership style to employee performance, organizational culture affects to employee performance, organizational culture has effect to employee performance, the influence of work satisfaction to employee performance. Based on the test results, they have positive effect to employees performance, from the highest to the lowest effect respectively that are work satisfaction, leadership style, and organizational culture. The results indicate that is needed to improve the leadership style in order to get high work satisfaction and good employee performance. In addition, it also needs to improve the organizational culture to improve high job satisfaction and good performance of employee. The results of this study can be used as material for the management in optimizing employee performance. Employee performance in this case includes organizational culture, leadership style and job satisfaction.Keywords : Leadership Style, Organizational Culture, Job Satisfaction and Employee Performance
ANALISIS PENGARUH PENERIMAAN SISTEM INFORMASI AKUNTANSI DENGAN PENDEKATAN TECHNOLOGY ACCEPTANCE MODEL (TAM) STUDI PADA BANK LAMPUNG Nurasri, Agni; Irawati, Anik
Prosiding Seminar Nasional Darmajaya Vol 1 (2017): SEMNAS IIB DARMAJAYA
Publisher : Prosiding Seminar Nasional Darmajaya

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Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai kebermanfaatan perubahan sistem manual kepada sistem terkomputerisasi secara online pada bank lampung. Populasi yang diperoleh dari penelitian ini sebanyak 69 responden. Sample penelitian ini sebanyak 1 kantor pusat dan 15 kantor cabang dengan menggunakan teknik purposive sampling. Pada penelitian ini alat uji yang digunakan adalah partial least square versi 3.0 dengan metode yang digunakan dalam menguji hipotesis adalah uji T-Statistik yang diperoleh melalui prosedur bootstrapping. Dari hasil penelitian dapat dibuktikan bahwa : (1) kemudahan penggunaan (Perceivedd Ease Of Use) tidak berpengaruh terhadap perilaku untuk tetap menggunakan (Behavioral Intention To Use), (2) persepsi kemanfaatan (perceived usefulness) berpengaruh terhadap perilaku untuk tetap menggunakan (Behavioral Intention To Use), (3) kemudahan penggunaan (Perceivedd Ease Of Use) berpengaruh terhadap persepsi kemanfaatan (Perceived Usefulness), (4) perilaku untuk tetap menggunakan (Behavioral Intention To Use) tidak berpengaruh kondisi nyata penggunaan sistem (Actual System Usage), (5) kemudahan penggunaan (Perceivedd Ease Of Use) tidak berpengaruh terhadap kondisi nyata penggunaan sistem (Actual System Usage), (6) persepsi kemanfaatan (Perceived Usefulness) berpengaruh terhadap kondisi nyata penggunaan sistem (Actual System Usage).Kata Kunci: Sistem Informasi Akuntansi, Technology Acceptance Model, Partial Least Square
Faktor-Faktor Yang Mempengaruhi Sticky Cost Behavior Antika, Widya; Irawati, Anik
Akuntabilitas Vol 17, No 1 (2024)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v17i1.43345

Abstract

Sticky cost behavior merujuk pada biaya perusahaan yang cenderung tidak merespon perubahan aktivitas atau volume produksi dengan cepat. Dimana hal tersebut dapat memiliki dampak yang signifikan pada profitabilitas perusahaan, terutama dalam situasi ketika perusahaan menghadapi fluktuasi pendapatan. Penelitian ini bertujuan untuk membuktikan secara empiris faktor-faktor yang mempengaruhi Sticky Cost Behavior. Sumber data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan perusahaan. Metode penelitian yang digunakan adalah kuantitatif. Populasi dalam penelitian ini adalah perusahaan sektor perindustrian yang terdaftar di BEI tahun 2020-2022. Teknik pengambilan sampel yang digunakan adalah metode purposive sampling, Metode analisis yang digunakan adalah analisis regresi logistik dengan program IBM Statistical Produict and Service Solutions (SPSS) versi 25. Hasil penelitian menunjukkan bahwa Institutional Investor tidak berpengaruh terhadap Sticky Cost behavior dan Competition Intensity berpengaruh terhadap Sticky Cost Behavior.
PENGARUH THIN CAPITALIZATION, LEVERAGE, DAN LIKUIDITAS TERHADAP TAX AVOIDANCE Swissia, Pebrina; Irawati, Anik; Khoiriyah, Yaumil
Jurnal Riset Terapan Akuntansi Vol. 8 No. 2 (2024): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13968313

Abstract

This research was to determine the effects of Thin capitalization, Leverage, and Liquidity on Tax Avoidance in Non-Cyclical Consumer Companies in Indonesia during the period 2020 to 2021. The method used was quantitative descriptive using SPSS ver 26. The population was non-cyclical consumer companies registered inIndonesian Stock Exchange (BEI) for the 2020-2022 period. Sample selection using purposive sampling resulted in 62 companies as research samples. The research results showed that Thin Capitalization has a significant effect on Tax Avoidance. Meanwhile, Leverage and Liquidity have no significant effect on Tax Avoidance.Keywords: Thin Capitalization, Leverage, Liquidity, Tac Avoidance  
PENGARUH TINGKAT KESEHATAN BANK TERHADAP HARGA SAHAM Swissia, Pebrina; Irawati, Anik; Khoiriyah, Yaumil
Jurnal Riset Terapan Akuntansi Vol. 9 No. 1 (2025): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.15430172

Abstract

Bank health level is an important indicator that reflects the stability and financial performance of a banking institution, which can ultimately affect investor perceptions of the bank's shares. This study aims to analyze the effect of bank health level on stock prices in banks listed on the Indonesia Stock Exchange. The research method used is quantitative with a multiple linear regression approach. Bank health level is measured using the Risk-Based Bank Rating (RBBR) method which includes risk factors (risk profile), governance (GCG), profitability (earnings), and capital. Secondary data were obtained from the bank's annual financial reports for the period 2021–2023. The results of the study show that the risk profile and capital variables do not have a significant effect on stock prices, while the GCG and earnings variables have a significant positive effect. The conclusion of this study is that some components of bank health level affect stock prices, so information about the bank's internal performance needs to be a primary concern for investors in making investment decisions.. Keywords: bank health level, stock price, RBBR, GCG, earnings
Dampak Inklusi Keuangan Terhadap Literasi Keuangan dan Financial Technologi Di IIB Darmajaya Irawati, Anik; Putra, Dedi; Swissia, Pebrina
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 17 No. 2 (2022): AGUSTUS
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v17i2.12962

Abstract

This study aims to determine the effect of Financial Literacy and Financial Technology on Student Financial Inclusion at IIB Darmajaya. This research is quantitative and the research data used are primary and secondary data. The population in this study were students majoring in Accounting with a concentration in finance. The sampling technique used is the sholving method, in order to obtain 86 students at IIB Darmajaya Accounting Department to be respondents. The analytical method used is descriptive analysis and multiple linear regression analysis. The data was processed statistically with the t test model. The results of this study indicate that the variables of financial literacy and financial technology simultaneously have a significant effect on the financial inclusion of students in North Sumatra. Partially, the variables of financial literacy and financial technology have a positive and significant effect on the financial inclusion of students at IIB Darmajaya.
Faktor-Faktor Yang Mempengaruhi Sticky Cost Behavior Antika, Widya; Irawati, Anik
Akuntabilitas Vol. 17 No. 1 (2024)
Publisher : Akuntabilitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v17i1.43345

Abstract

Sticky cost behavior merujuk pada biaya perusahaan yang cenderung tidak merespon perubahan aktivitas atau volume produksi dengan cepat. Dimana hal tersebut dapat memiliki dampak yang signifikan pada profitabilitas perusahaan, terutama dalam situasi ketika perusahaan menghadapi fluktuasi pendapatan. Penelitian ini bertujuan untuk membuktikan secara empiris faktor-faktor yang mempengaruhi Sticky Cost Behavior. Sumber data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan perusahaan. Metode penelitian yang digunakan adalah kuantitatif. Populasi dalam penelitian ini adalah perusahaan sektor perindustrian yang terdaftar di BEI tahun 2020-2022. Teknik pengambilan sampel yang digunakan adalah metode purposive sampling, Metode analisis yang digunakan adalah analisis regresi logistik dengan program IBM Statistical Produict and Service Solutions (SPSS) versi 25. Hasil penelitian menunjukkan bahwa Institutional Investor tidak berpengaruh terhadap Sticky Cost behavior dan Competition Intensity berpengaruh terhadap Sticky Cost Behavior.
Co-Authors Antika, Widya Dedi Putra Khoiriyah, Yaumil Nurasri, Agni Pebrina Swissia, Pebrina