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All Journal Al Ishlah Jurnal Pendidikan SAR (Soedirman Accounting Review): Journal of Accounting and Business Assets: Jurnal Akuntansi dan Pendidikan
Saputra, Irvan Pratama
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Factors Affecting Accounting Students' Interest in Online Learning in the Pandemic Period from the Perspective of Planned Behavior Irvan Pratama Saputra; Bambang Tjahjadi
AL-ISHLAH: Jurnal Pendidikan Vol 14, No 3 (2022): AL-ISHLAH: Jurnal Pendidikan
Publisher : STAI Hubbulwathan Duri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (403.768 KB) | DOI: 10.35445/alishlah.v14i3.2112

Abstract

This study aims to examine the factors that influence accounting students' interest in online learning with the concept of planned behavior theory. The research variables consisted of attitudes, regulations, perceptions of control and interest in online learning. The research sample consisted of 150 accounting students in the city of Semarang, the data collection technique was using purposive sampling technique. Hypothesis test using multiple regression test and t test. The study's results accept the three hypotheses proposed and prove that the variables of attitude, regulation, and perception of control positively affect interest in online learning. The results of this study also strengthen that the theory of planned behavior can be used as an approach to explain the factors that influence individual interest in doing something.
EDUCATION, POLITICAL CONNECTIONS, AND FIRM PERFORMANCE: EVIDENCE FROM GROWTH TRIANGLE COUNTRIES Saputra, Irvan Pratama; Soewarno, Noorlailie
Assets: Jurnal Akuntansi dan Pendidikan Vol. 13 No. 3 (2024)
Publisher : Universitas PGRI Madiun

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Abstract

ABSTRACT This research aims to understand better how education influences overall company performance in the "growth triangle" nations of Malaysia, Thailand, and Indonesia and how it fosters favorable political relations. Furthermore, we investigate how education contributes to the effectiveness of environmentally friendly corporate social responsibility (CSR) initiatives, sometimes called "Green CSR," and technological innovation in enhancing firm performance. This study covers annual data from 2012 to 2023 and uses a threshold autoregressive model. Our findings show that education level and work experience significantly influence employee performance. Firms that prioritize education, offer development opportunities, and provide training tend to have more productive teams. ABSTRAK Penelitian ini bertujuan untuk lebih memahami bagaimana pendidikan mempengaruhi kinerja perusahaan secara keseluruhan di negara-negara “segitiga pertumbuhan” di Malaysia, Thailand, dan Indonesia, serta bagaimana pendidikan dapat mendorong hubungan politik yang menguntungkan. Selain itu, kami menyelidiki bagaimana pendidikan berkontribusi terhadap keberhasilan inisiatif tanggung jawab sosial perusahaan (CSR) yang ramah lingkungan, yang kadang-kadang dikenal sebagai “CSR Hijau” dan bagaimana inovasi teknologi meningkatkan kinerja bisnis. Penelitian ini mencakup data tahunan dari tahun 2012 hingga 2023 dan menggunakan model autoregresif ambang batas. Temuan kami menunjukkan bahwa tingkat pendidikan dan pengalaman kerja secara signifikan mempengaruhi kinerja karyawan. Perusahaan yang memprioritaskan pendidikan, menawarkan kesempatan pengembangan dan memberikan pelatihan cenderung memiliki tim yang lebih produktif.
Factors Affecting The Acceptance of Going Concern Audit Opinions (Study on Companies Listed on IDX) Saputra, Irvan Pratama
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 7 No 1 (2022): June 2022
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (314.128 KB) | DOI: 10.32424/1.sar.2022.7.1.5762

Abstract

This study aims to investigate the variables that affect how going concern opinions are received. The variables include audit quality, company size, and debt default. The research method is quantitative. The research population is companies in the property, real estate, and building construction sectors that are listed on the Indonesia Stock Exchange. The sampling method is purposive sampling and samples are taken 64 observation data. The study's findings demonstrate that audit quality has no impact on the likelihood of receiving going-concern audit opinions, whereas firm size has a positive impact on the likelihood of receiving going-concern audit opinions. Debt default has no impact on the likelihood of receiving going-concern audit opinions.
Co-Authors Bambang Tjahjadi Noorlailie Soewarno