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All Journal Jurnal Bisnis Mahasiswa Journal of Indonesian Management Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMAK) Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan
Miranda, Aqilah
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Analysis of The Effect of Accounting Education, Motivation And Availability of Job Information on Accounting Students' Interest In A Career As An Accountant Yolanda, Nabila; Izzati, Dina; Zahrani, Vista; Parsi, Citra; Miranda, Aqilah; Arnita, Vina
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 2 No. 3 (2025): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v2i3.571

Abstract

This study aims to analyze the effect of accounting education, motivation, and the availability of job information on accounting students' interest in a career as an accountant. The phenomenon of shifting student interest in choosing a career outside accounting may threaten the availability of professional accountants in the future. Using a quantitative approach and a systematic survey design, data were collected from 100 students of accounting study programs in Medan who had taken the "Basic Accounting" course. The analysis results show that accounting education has a significant influence on student interest (T-statistic 2.927, P-Value 0.002), followed by learning motivation (T-statistic 4.214, P-Value 0.000) and availability of job information (T-statistic 2.715, P-Value 0.043). The R² value of 0.757 indicates that the three variables explain 75% of the variation in students' interest in a career as an accountant. These findings emphasize the importance of improving the quality of accounting education, strong motivation among students, and adequate access to job information. Recommendations are given for universities to design more relevant and informative educational programs to increase students' interest in the accounting profession in a sustainable manner.
The Effect of Perceived Usefulness and Perceived Ease of Use on Intention to Use Accounting Applications for UNPAB Accounting Students Lukna, Yohanes Kevin; Miranda, Aqilah; Parsi, Citra Amelia; Septika, Edya Nashwa; Fachruddin, Wan
Journal of Indonesian Management Vol. 4 No. 4 (2024): December
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/jim.v4i4.2150

Abstract

This study aims to determine the relationship between the independent variables of perceived ease and perceived usefulness on the dependent variable of intention to use accounting applications with the subjects being accounting students and students in semester 3 and semester 7 at Universitas Pembangunan Panca Budi. The population consists of 60 students and female students obtained through a sampling method, namely purposive sampling. The data collection method was carried out using a survey, namely a questionnaire distributed online via google form. The data analysis technique was carried out using multiple linear regression analysis using the SPSS version 23 statistical application. The results of the analysis show that the independent variable perceived usefulness has a significant effect on intention to use accounting applications, it was also found that the perceived ease of use variable has a significant effect on intention to use accounting applications.
Pengaruh Perputaran Kas dan Perputaran Persediaan Terhadap Likuiditas Pada Perusahaan Sektor Industrial Lukna, Yohanes Kevin; Miranda, Aqilah; Septika, Edya Nashwa; Rahmadayanti, Nabila; Aliah, Nur
Jurnal Bisnis Mahasiswa Vol 4 No 4 (2024): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v4i4.art19

Abstract

Penelitian ini memiliki tujuan untuk memahami pengaruh antara perputaran kas dan perputaran persediaan terhadap likuiditas perusahaan industrial yang sudah tercatat di IDX. Populasi penelitian ini adalah 66 perusahaan dan sampel diambil dengan menggunakan purposive sampling. Data laporan keuangan tahunan diolah dengan analisis regresi linear berganda melalui SPSS. Hasilnya menunjukkan bahwa likuiditas dipengaruhi oleh perputaran kas dan perputaran persediaan secara individu dan secara bersamaan.
Pengaruh Leverage dan Likuiditas Terhadap Kebijakan Deviden Pada Perusahaan Sektor Industrial Lukna, Yohanes; Miranda, Aqilah; Septika, Edya Nashwa; Amalia, Sabrina Rizky; Azzahra, An Suci
Jurnal Bisnis Mahasiswa Vol 4 No 4 (2024): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v4i4.art21

Abstract

Tujuan dari penelitian adalah untuk melihat pengaruh leverage dan likuiditas terhadap kebijakan deviden pada perusahaan industrial yang terdaftar di Bursa Efek Indonesia selama periode 2019-2023. Populasi penelitian ini meliputi 66 perusahaan, pengambilan sampel dilakukan dengan purposive sampling, dan analisis data dengan menggunakan regresi linear berganda melalui SPSS versi 23. Hasil menyatakan secara parsial leverage berpengaruh secara negatif, secara parsial likuiditas tidak berpengaruh. Dan secara simultan leverage dan likuiditas mempunyai pengaruh.
Analysis of Good Corporate Governance in Increasing Investor Trust Safitri, Tsamara Nayla; Athaya, Nada Syifa; Miranda, Aqilah; Maisyarah, Renny
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 2 No. 4 (2025): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v2i4.669

Abstract

This study aims to examine in depth the role of Good Corporate Governance (GCG) in increasing investor confidence in public companies. Investor trust is an important element that can influence investment decisions and long-term loyalty. Using a descriptive qualitative approach through a literature study, this research collected secondary data from various sources such as scientific journals, books, international regulatory reports (OECD), as well as local policies from the Financial Services Authority (OJK). The analysis was conducted by highlighting how the implementation of GCG principles-such as transparency, accountability, responsibility, independence, and fairness-contributes to improving managerial integrity and corporate credibility in the eyes of investors. The results show that companies that consistently implement GCG principles have higher attractiveness in the capital market, and are able to create a more stable and sustainable investment climate.
Pengaruh Dewan Direksi dan Komite Audit Terhadap Kinerja Keuangan Pada Perusahaan Subsektor Telekomunikasi Miranda, Aqilah; Lukna, Yohanes Kevin; Sihombing, Dona Olivia; Septika, Edya Nashwa; Azzahra, An Suci
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi
Publisher : CV. Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/jebmak.v4i2.1136

Abstract

Penelitian ini bertujuan mengkaji pengaruh keberadaan Dewan Direksi dan Komite Audit terhadap kinerja keuangan perusahaan yang diukur melalui Return on Equity (ROE). Penelitian menggunakan pendekatan kuantitatif dengan menggunakan 19 perusahaan yang termasuk pada subsektor telekomunikasi yang tercatat di Bursa Efek Indonesia pada periode 2021–2024. Metode sampling yang digunakan adalah purposive dan analisis data melalui regresi linear berganda melalui SPSS. Hasil penelitian menunjukkan bahwa dewan direksi memberikan pengaruh positif terhadap kinerja keuangan. Sedangkan, komite audit memberikan pengaruh negatif terhadap kinerja keuangan.
Analisis Kinerja Keuangan PT. Gojek Tokopedia Tbk. Sebelum dan Sesudah Merger & Akuisisi Lukna, Yohanes Kevin; Larasasti, Sindy; Miranda, Aqilah; Septika, Edya Nashwa; Gautama, Bana Ahmad
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi
Publisher : CV. Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/jebmak.v4i2.1150

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan perusahaan PT. Gojek Tokopedia Tbk. (GOTO) sebelum dan sesudah melakukan merger & akuisisi. Penelitian menggunakan data sekunder yang meliputi rasio likuiditas, profitabilitas, leverage, dan aktivitas pada periode 2020 (sebelum merger) dan periode 2022 hingga 2024 (sesudah merger). Penelitian ini melakukan analisis data secara deskriptif menggunakan SPSS dan analisis rasio keuangan. Hasil penelitian mengindikasikan bahwa rasio likuiditas dan leverage pada tahun sebelum merger dan akuisisi tergolong baik dan semakin baik setelah merger dan akuisisi. Akan tetapi, rasio profitabilitas dan aktivitas menunjukkan penurunan kinerja dari sebelum merger dan akuisisi maupun sesudah merger dan akuisisi serta masih berada di bawah standar minimal rasio keuangan yang ideal. Secara keseluruhan, hasil analisis ini memberikan gambaran bahwa meskipun perusahaan menunjukkan likuiditas dan struktur permodalan yang kuat pasca-merger, namun perusahaan masih perlu melakukan upaya perbaikan dalam meningkatkan profitabilitas dan efisiensi operasionalnya.
Co-Authors Amalia, Sabrina Rizky Athaya, Nada Syifa azzahra, an suci Gautama, Bana Ahmad Izzati, Dina Larasasti, Sindy Lukna, Yohanes Lukna, Yohanes Kevin Maisyarah, Renny Nur Aliah, Nur Parsi, Citra Parsi, Citra Amelia Rahmadayanti, Nabila Safitri, Tsamara Nayla Septika, Edya Nashwa Sihombing, Dona Olivia Vina Arnita Wan Fachruddin Yolanda, Nabila Zahrani, Vista