Garuda - Garba Rujukan Digital

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT SISWA DALAM PENGAMBILAN KEPUTUSAN MEMILIH PROGRAM STUDI AKUNTANSI UNIVERSITAS PANCA BHAKTI DI KOTA PONTIANAK Nadia, Christine; Risal; Wulandari Chairina, Septi; Mayasafitri, Rina
Jurnal Akuntansi, Auditing dan Investasi Vol 4 No 1 (2024): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54035/jaadi.v4i1.459

This research aims to determine the influence of: (1) Study program image on students' interest in choosing the Panca Bhakti University Accounting Study Program, (2) Education costs on students' interest in choosing the Panca Bhakti University Accounting Study Program, (3) Environmental factors on students' interest in choosing the Study Program Panca Bhakti University Accounting, (4) Level of Difficulty regarding student interest in choosing the Panca Bhakti University Accounting Study Program. The research respondents were high school and vocational school students in class XII in Pontianak with a total of 99 respondents. Analysis testing includes validity test, reliability test, normality test, heteroscadesity test, multicollinearity test. The data analysis technique used is multiple linear regression analysis. The research results show that the study program image variable (X1) has a significant level (0.310>0.05), so the study program image variable has no effect on student interest. Then for the Education Cost variable (X2) with a significant level (0.724>0.05), the Education Cost variable has no effect on Student Interest. Then for the Environmental Factor variable (X3) with a significant level (0.000<0.05), the Environmental Factor variable has a significant effect on Student Interest. And for the Difficulty Level variable (X4) with a significant level (0.403<0.05), the Difficulty Level variable has no effect on Student Interest. Based on the results of the F test with a significance level of 5%, the sig value is 0.000 < 0.05, it can be concluded that the variables X1 study program image, majoring in accounting at Panca Bhakti University Pontianak (Y).

ANALISIS FAKTOR YANG MEMENGARUHI PENGELOLAAN KEUANGAN DESA DI KABUPATEN MEMPAWAH Hidayatullah, Ramdani; Risal; Mayasafitri, Rina
Jurnal Akuntansi, Auditing dan Investasi Vol 2 No 1 (2022): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (141.053 KB)

This research was motivated by indications of misappropriation of village funds managed by the village government, and followed up by BPK which turned out to be findings. There are severalfactors that cause this to happen, namely the lack of community involvement in the planning andmonitoring process of village budgets, less than optimal institutions such as the BPD, limitedcompetence of village heads and village officials, and the high political costs of village heads. Thepopulation in this research were villages in Mempawah Regency with a sampling technique usingpurposive sampling with a total sample of 45 villages. The variables in this research are villagefinancial management as the dependent variable, while the independent variables are humanresources, infrastructure, and external monitoring. The results showed that all independent variableshad a positive effect on village financial management in Mempawah Regency.

ANALISIS PENGARUH DEBT TO EQUITY RATIO, RETURN ON ASSETS, DAN EARNING PER SHARE TERHADAP HARGA SAHAM PADA PERUSAHAAN SEKTOR FARMASI DI BEI Yudistari, Yola; Risal; Mayasafitri, Rina
Jurnal Akuntansi, Auditing dan Investasi Vol 2 No 2 (2022): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (361.179 KB)

This study was conducted to analyze the effect of variable Debt to Equity Ratio (DER), Return OnAsset (ROA), and Earning per Share (EPS) on stock prices in pharmaceutical sector companieslisted on Indonesian Stock Exchange. The sampling technique used is purposive sampling and thenumber of samples used is 32 companies. The variables used in this study are Debt to Equity Ratio(DER), Return on Assets (ROA), and Earning per Share (EPS) as independent variables and stockprice as the dependent variable. The results of this study indicate that Return on Assets (ROA) and Earning per Share (EPS) have a significant effect on stock prices, while the Debt to Equity Ratio (DER) has no significant effect on stock prices. However, simultaneously Debt to Equity Ratio (DER), Return on Assets (ROA), and Earning per Share (EPS) have a significant effect on stock prices.

ANALISIS PERSEPSI MAHASISWA AKUNTANSI TERHADAP NIAT MAHASISWA UNTUK MENGUNGKAPKAN KECURANGAN (WHISTLEBLOWING) AKADEMIK Senara Ernawati, Rosalia; Risal; Wulandari, Renny; Mayasafitri, Rina
Jurnal Akuntansi, Auditing dan Investasi Vol 3 No 2 (2023): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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

Accounting students as prospective accountants should behave ethically and have the courage to reveal anacademic fraud if they become aware of a fraud case that has occurred. This study aims to determine the effect ofsubjective norms, attitudes toward behavior, behavioral control and the seriousness of fraud on the intention ofaccounting students to disclose fraud (whistleblowing). This study uses a questionnaire to collect the requiredinformation. In collecting data, researchers used a sampling technique using a purposive sampling method. Thepopulation of this study was 174, the number of questionnaires collected was 110 respondents who had filled outand submitted questionnaires. The results showed that subjective norms and perceptions of behavioral controlhad no effect on students' intentions to reveal academic cheating, while perceptions about attitudes towardbehavior and the seriousness of cheating had a significant effect on students' intentions to disclose academiccheating.

ANALISIS PENGARUH KEUANGAN DIGITAL TERHADAP KINERJA UMKM PADA KOTA PONTIANAK DAN SINGKAWANG Sri Rejeki, Yosepin; Kristiawati, Endang; Febriati, Febriati; Mayasafitri, Rina
Jurnal Akuntansi, Auditing dan Investasi Vol 4 No 2 (2024): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54035/jaadi.v4i2.494

The use of digital finance can be utilized by MSME players to improve the quality of their business. With the trendof using digital finance which has become a lifestyle of society, does it affect the improvement of MSMEperformance. The purpose of this study was to determine and analyze the effect of digital finance on theperformance of MSMEs in Pontianak and Singkawang cities. This research method uses a quantitative approachwith the research population being MSMEs in West Kalimantan with purposive sampling. This techniquesucceeded in getting 162 MSME players in Pontianak and Singkawang cities. The data was collected bydistributing questionnaires via google form and print. The data analysis technique in this study used validity tests,reliability tests, classical assumption tests and hypothesis testing. Data management in this study used SPSSsoftware. Based on the results of this study, it can be concluded that digital finance has a significant effect on theperformance of MSMEs in Pontianak and Singkawang cities.

Scaling Up Culinary MSMEs for Local Economic Growth: A Study of Pontianak’s Transition from Micro to Small/Medium Enterprises Setiawan, Aris; Maulana, Uray Andrey Indra; Mayasafitri, Rina
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 2 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i2.6188

The transition of Micro, Small, and Medium Enterprises (MSMEs) to a sustainable economy in the 4.0 era is crucial for economic development and environmental sustainability in many countries. MSMEs face various challenges in continuing to grow and develop. Adopting information technology is important to continue supporting MSMEs in growing optimally. The development of MSMEs must be supported by easy access to Capital and favour MSMEs. This study aims to test and analyze the effect of information technology, access to Capital, and government policies on the transition of culinary MSMEs from Micro to small and medium in Pontianak City. This research used a quantitative approach with multiple regression analysis tools and the SPSS 25 test tool. The data collection technique was carried out by interviewing and distributing questionnaires. The number of samples in this study was 279 respondents. The results of this study show that information technology, access to Capital, and government regulations have a positive and significant effect on the transition of Micro to small and medium enterprises. Research should involve other factors, such as human resource training for MSME owners, so that they can take advantage of the growing technology.

TOWARDS MSME SUSTAINABILITY: THE ROLE OF ENTREPRENEURIAL COMPETENCE, INFORMATION TECHNOLOGY AND ACCESS TO CAPITAL Yahya, Rizki Fakhrul; Sari, Wilda; Mayasafitri, Rina
Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital Vol 3 No 4 (2025): MEI
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jekombital.v3i4.940

The primary aim of this study was to investigate how entrepreneurial abilities, IT, and financial backing influence the long-term survival of small and medium-sized businesses in Pontianak City. In order to conduct this study, a quantitative approach was utilised, with a survey used as the means of gathering data. The focus group included all SMEs in Pontianak City, and a total of 156 businesses were chosen through purposive selection. Data analysis was carried out using multiple regression analysis, with the help of SPSS software. The results revealed that entrepreneurial skills, IT, and access to funding all had a significant and beneficial impact on the resilience of SMEs. Additionally, having access to financial resources was singled out as a crucial element in fostering the growth and competitiveness of SMEs. This study has practical implications for policymakers and business owners seeking to create an enabling environment for the advancement and sustained success of SMEs in the digital age.

Peran Informasi Akuntansi dan Pengendalian Internal dalam Keberlanjutan UMKM Kabupaten Kubu Raya Afif, Ali; Jaurino, Jaurino; Mayasafitri, Rina
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (2025): 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.v6i7.9195

Digital transformation through accounting information systems plays an important role in driving the sustainability of MSMEs. By allowing MSMEs to streamline their operations. In addition, it is time for internal control to be considered important for MSME-scale businesses. The development of MSMEs requires stakeholders to understand their finances and be able to manage them efficiently and effectively. Efficient and effective financial management aims to ensure business continuity. The objective of this study is to produce and present in-depth information on how accounting information systems and internal controls work. The method used in this research is the quantitative method. Primary data collection was conducted by distributing questionnaires to MSME actors, which were then analyzed using SmartPLS to describe the relationships within the research model. The research results indicate that accounting information and internal control have an impact on the Sustainability.

Peran Informasi Akuntansi dan Pengendalian Internal dalam Keberlanjutan UMKM Kabupaten Kubu Raya Afif, Ali; Jaurino, Jaurino; Mayasafitri, Rina
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (2025): 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.v6i7.9195

Digital transformation through accounting information systems plays an important role in driving the sustainability of MSMEs. By allowing MSMEs to streamline their operations. In addition, it is time for internal control to be considered important for MSME-scale businesses. The development of MSMEs requires stakeholders to understand their finances and be able to manage them efficiently and effectively. Efficient and effective financial management aims to ensure business continuity. The objective of this study is to produce and present in-depth information on how accounting information systems and internal controls work. The method used in this research is the quantitative method. Primary data collection was conducted by distributing questionnaires to MSME actors, which were then analyzed using SmartPLS to describe the relationships within the research model. The research results indicate that accounting information and internal control have an impact on the Sustainability.

Peran Informasi Akuntansi dan Pengendalian Internal dalam Keberlanjutan UMKM Kabupaten Kubu Raya Afif, Ali; Jaurino, Jaurino; Mayasafitri, Rina
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (2025): 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.v6i7.9195

Digital transformation through accounting information systems plays an important role in driving the sustainability of MSMEs. By allowing MSMEs to streamline their operations. In addition, it is time for internal control to be considered important for MSME-scale businesses. The development of MSMEs requires stakeholders to understand their finances and be able to manage them efficiently and effectively. Efficient and effective financial management aims to ensure business continuity. The objective of this study is to produce and present in-depth information on how accounting information systems and internal controls work. The method used in this research is the quantitative method. Primary data collection was conducted by distributing questionnaires to MSME actors, which were then analyzed using SmartPLS to describe the relationships within the research model. The research results indicate that accounting information and internal control have an impact on the Sustainability.

Title

Found 11 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 11 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 11 Documents
Search