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Analisis Faktor yang Mempengaruhi Minat Mahasiswa Terhadap Pemilihan Karir Akuntan: Studi Kasus pada Mahasiswa Akuntansi FEB UNTAN Naufal Sadad; Ayu Umyana; Ira Grania Mustika
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i8.3921

Abstract

In the modern era, job opportunities are becoming increasingly diverse and extensive. The abundance of choices and job prospects available undoubtedly leaves accounting students perplexed in determining their future career paths. The aim of this research is to analyze the factors influencing students' interest in choosing a career as an accountant or non-accountant in the Faculty of Economics and Business at Tanjungpura University, Pontianak. The variables used in this study are financial rewards, professional training, and professional recognition as independent variables, while the career as an accountant or non-accountant is the dependent variable. The method used in this research is quantitative method. This research involves hypothesis testing through a survey research using questionnaires. The results of the study show that Financial Rewards do not influence the choice of a career as an accountant, Professional Training does not influence the choice of a career as an accountant, and Professional Recognition has a positive influence on the choice of a career as an accountant. Simultaneously, Financial Rewards, Professional Training, and Professional Recognition have a significant influence on the choice of a career as an accountant.
Determinan Harga Saham pada Perusahaan Pertambangan Di Indonesia Tarisa Aurella; Elok Heniwati; Ira Grania Mustika
Journal of Accounting and Finance Management Vol. 5 No. 4 (2024): Journal of Accounting and Finance Management (September - October 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i4.801

Abstract

Before making an investment, investors must analyze stock prices to avoid unfavorable situations. This study aims to determine the effect of Return on Asset (ROA), Return on Equity (ROE) and Current Ratio (CR) on stock prices in mining companies listed on the Indonesia Stock Exchange. This study uses quantitative research. The population in this study is mining companies listed on the Indonesia Stock Exchange. The sample selection used purposive sampling and obtained 42 data samples. The data in this study are secondary data obtained from the Indonesia Stock Exchange (IDX) and the company's official website. This study uses data analysis techniques, namely multiple linear regression analysis using IBM SPSS version 29. The results of this study indicate that return on assets does not affect stock prices in mining companies, return on equity has a positive and significant effect on stock prices in mining companies and current ratio does not affect stock prices in mining companies.
Analisis Faktor yang Mempengaruhi Minat Mahasiswa Terhadap Pemilihan Karir Akuntan: Studi Kasus pada Mahasiswa Akuntansi FEB UNTAN Naufal Sadad; Ayu Umyana; Ira Grania Mustika
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i8.3921

Abstract

In the modern era, job opportunities are becoming increasingly diverse and extensive. The abundance of choices and job prospects available undoubtedly leaves accounting students perplexed in determining their future career paths. The aim of this research is to analyze the factors influencing students' interest in choosing a career as an accountant or non-accountant in the Faculty of Economics and Business at Tanjungpura University, Pontianak. The variables used in this study are financial rewards, professional training, and professional recognition as independent variables, while the career as an accountant or non-accountant is the dependent variable. The method used in this research is quantitative method. This research involves hypothesis testing through a survey research using questionnaires. The results of the study show that Financial Rewards do not influence the choice of a career as an accountant, Professional Training does not influence the choice of a career as an accountant, and Professional Recognition has a positive influence on the choice of a career as an accountant. Simultaneously, Financial Rewards, Professional Training, and Professional Recognition have a significant influence on the choice of a career as an accountant.
PENGARUH PENDAPATAN ASLI DAERAH, DANA PERIMBANGAN DAN BELANJA MODAL TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH KALIMANTAN BARAT Rimenda Tiara Sembiring; Ira Grania Mustika; Syarif M. Helmi
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5850

Abstract

This study aims to investigate how Local Revenue, Balancing Funds, and Capital Expenditures affect the financial condition of the Regional Government in West Kalimantan from 2022-2024. This study uses a quantitative method with secondary data from the Central Statistics Agency (BPS) which is then analyzed using the Eviews 12A application. The data processed includes 42 samples from 14 Regencies/Cities in West Kalimantan. The research findings show that Local Revenue has a significant positive impact on financial performance, while Balancing Funds have a negative impact on financial performance, indicating a potential decrease in the motivation of local governments to optimize local revenue due to dependence on fund transfers. Meanwhile, Capital Expenditures do not show a significant impact on the financial performance of local governments. This study indicates that optimizing Local Revenue is crucial to strengthening regional financial performance. Excessive dependence on Balancing Funds can actually hinder local government efforts to increase Local Revenue. This finding highlights the need for a balance between receiving transfer funds and increasing Local Revenue. The insignificant influence of Capital Expenditures suggests the need to evaluate the effectiveness of regional investment in driving improvements in financial