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Journal : Valid Jurnal Ilmiah

FENOMENA LINGKUNGAN KERJA DAN PERSEPSI MAHASISWA TERHADAP PEMILIHAN KARIR SEBAGAI AUDITOR INTERNAL MAHASISWA JURUSAN AKUNTANSI STIE AMM MATARAM Kartini, Endang; Mimbar, Lalu
Valid Jurnal Ilmiah Vol 14 No 2 (2017)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM Mataram

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Abstract

This study aims to analyze the influence of Work Environment and Student Perception on Career Selection As Internal Auditor For Students Accounting STIE AMM Mataram. the Effect of Work Environment, and Student Perception Simultaneously (together) on Career Selection As Internal Auditor For Students Accounting Department STIE AMM Mataram. The results showed that the results of validity test correlation of each variable showed significant results, this means each variable is valid. The reliability test result shown in the Alpha value of all independent variables is reliable, since it has a value above Cronbach's Alpha Based on Standardized Items or larger 0.6 (α> 0.6). The result of regression analysis, the regression coefficient value of work environment variable and student perception as a whole is said to be significant because it has much greater value than (> 0,05). Testing simultaneously, there is a significant influence simultaneously (together) between Work environment, Student Perceptions of Career Selection As Internal Auditor of students majoring in accounting STIE AMM Mataram. The same thing happens, partially there is a significant influence between work environment variables, student perceptions of career selection as an internal auditor of students majoring in accounting STIE AMM Mataram
DAMPAK SERTIFIKASI DAN MOTIVASI KERJA GURU TERHADAP KINERJA GURU DI MTs NEGERI MODEL KURIPAN LOMBOK BARAT Mimbar, Lalu; Izrawati, Izrawati; Kartini, Endang
Valid Jurnal Ilmiah Vol 15 No 2 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM Mataram

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Abstract

This study aims to: 1) analyze the effect of teacher certification and work motivation on teacher's performance in MTs.Negeri Model Kuripan West Lombok, 2) to analyze teacher certification and work motivation have significant effect simultaneously on teacher's performance in MTs.Negeri Model of Kuripan West Lombok. Variables used are teacher certification, teacher work motivation, and teacher performance. The population of 40 civil servant and non-civil servant teachers, the samples selected are teachers who have certified both civil servants and non-civil servants as many as 35 people. The result of the research shows that Certification and Work Motivation have positive and significant influence simultaneously on Teacher Performance in MTs Model Model Kuripan, this is proved by the result of regression calculation seen from the value of F count equal to 110.396 with 0.000 significance level. This means that the higher the Certification the higher the performance level of the MTs.Negeri Model Teacher of West Lombok, the lower the Certification the lower the Performance of Teachers In MTs.Negeri Model Kuripan Lombok Barat. Educator's Certification, and Work Motivation have a partially significant influence on Teacher Performance in MTs in the Model Model of Kuripan West Lombok. Judging from the value of R2 Adjusted R Square, 86.6% Teacher Performance is affected by Educator Certification, and Work Motivation, while the rest of 13.4% is influenced by other factors not included in this research. Of the two (2) independent variables of educator certification, and work motivation that has dominant influence on teacher performance is work motivation, because it obtains standardized value of Coefficients Beta which is bigger than other variables that is equal to 0.942.
Analisis Pengaruh Komite Audit Free Cash Flow dan Leverage terhadap Manajemen Laba pada Perusahaan Manufaktur di Bursa Efek Indonesia Nursanty, Ida Ayu; Kartini, Endang; Prathama, Baiq Destania; Octavia, Yusi Faizathul
Valid: Jurnal Ilmiah Vol. 21 No. 2 (2024): Valid Jurnal Ilmiah - Edisi Januari-Juni 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

This research aims to analyze the influence of audit committee, free cash flow and leverage on earnings management in manufacturing companies in the metal sector and the like on the Indonesia Stock Exchange in 2019-2022. This research variable consists of 3 (three) independent variables, namely audit committee (X1), free cash flow (X2), and leverage (X3) and the dependent variable is earnings management (Y). The type of research used in this research is associative. The population in this study amounted to 17 companies. The sampling technique in this research used the Purposive Sampling method. The samples used in this research were 11 samples. The data analysis technique used in this research is multiple linear regression. Based on the research results, it shows that the audit committee variable, free cash flow, has no effect on earnings management, while leverage has an effect on earnings management.
Dekonstruksi Homo Ekonomicus menuju Homo Spiritus Akuntan Publik yang Beretika Nursanty, Ida Ayu; Prathama, Baiq Destania; Kartini, Endang; Mutia, Galuh Ratna
Valid: Jurnal Ilmiah Vol. 22 No. 1 (2024): Valid Jurnal Ilmiah - Edisi Juli-Desember 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v22i1.487

Abstract

This research examines the deconstruction of homo economics towards the concept of homo spiritus as an ethical accountant. The concept of Homo Spiritus in this study refers to an individual with holistic consciousness who completely obeys God's will based on conscience, or is often referred to as the God Spot. The research method used in this study is Rationalist Spiritualist, namely the idea that finding true truth can only be achieved through mind control. Spiritualist thoughts are thoughts that are controlled and born from a heart that has been purified and intact, which will ultimately be reflected in work and provide benefits to other people. Research related to the spiritualist paradigm has not been widely carried out, so researchers are trying to enrich this understanding and contribute a spiritualist perspective within the scope of qualitative research. This study finds that the concept of Homo Economicus, which focuses on rationality and self-interest, is often criticized for being limited to the goal of personal prosperity. Therefore, a new concept is needed to direct accountants to ideal qualities, namely by making Homo Economicus the initial stage towards Homo Spiritus, a more basic concept for achieving a more just and prosperous life