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All Journal Manager : Jurnal Ilmu manajemen Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)
Widianti, Rizki
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Education

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SUPERVISION, COMPENSATION, LEADERSHIP AND WORK ENVIRONMENT ON TEACHER WORK DISCIPLINE AT SMPN 1 KUNDURAN BLORA Widianti, Rizki; Kusasih, Ida Ayu Kade Rachmawati
Manager : Jurnal Ilmu Manajemen Vol. 6 No. 2 (2023): Manager : Jurnal Ilmu Manajemen
Publisher : Universitas Ibn Khaldun Bogor

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Abstract

This study aims to determine the effect of supervision, compensation, leadership and work environment on the work discipline of teachers at SMPN 1 Kunduran Blora. Determination of the sample using the saturated sample method, as many as 53 existing populations are all respondents. The data source used is primary data. Methods of data collection using questionnaires and methods of data analysis using data instrument tests, classical assumption tests, and hypothesis testing including multiple linear regression, t test and test the coefficient of determination. The results show that supervision and leadership have a significant effect on work discipline, while compensation and work environment have no significant effect on work discipline
Persepsi Masyarakat atas Implementasi Green Accounting pada PT ANTAM Tbk UPB Bauksit Tayan (Studi pada Masyarakat Dusun Piasak, Kecamatan Tayan Hilir) Widianti, Rizki
Jurnal KIAFE Vol. 3 No. 2 (2025): August 2025
Publisher : Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/kiafe.v3i2.76801

Abstract

This study aims to analyze the differences in financial performance before and after the implementation of PSAK 73 on leases in mining companies listed on the Indonesia Stock Exchange (IDX). This research employs a comparative descriptive method with a quantitative approach. The research sample consists of 30 mining companies selected using purposive sampling from companies listed on the IDX during the 2018–2021 period. The data used in this study are secondary data obtained from audited annual financial reports. Financial performance is measured using solvency ratios, namely Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER), as well as profitability ratios, namely Return on Assets (ROA) and Return on Equity (ROE). Data analysis was conducted using descriptive statistical analysis, normality testing, and the Wilcoxon Signed Rank Test with the assistance of SPSS version 25. The results indicate that the implementation of PSAK 73 significantly affects financial performance measured by DAR and DER, as evidenced by significant differences before and after the implementation of PSAK 73. However, no significant differences are found in ROA and ROE after the implementation of PSAK 73. These findings indicate that the capitalization of lease transactions under PSAK 73 primarily affects the structure of liabilities and equity, while its impact on profitability performance remains limited.
Co-Authors Kusasih, Ida Ayu Kade Rachmawati