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Kota yogyakarta,
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INDONESIA
AKUNTANSI DEWANTARA
Published by Universitas Sarjanawiyata Tamansiswa
ISSN : 25500376     EISSN : 25499637     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi Dewantara Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa merupakan media publikasi karya ilmiah. Jurnal ini akan kami terbitkan secara berkala untuk setiap periode (April dan Oktober) tiap tahunnya. Tujuan Jurnal Akuntansi Dewantara Fakultas Ekonomi adalah untuk mempublikasikan karya ilmiah dalam bidang Akuntansi untuk meningkatkan perkembangan ilmu pengetahuan melalui riset akuntansi dan untuk menemukan sumber-sumber referensi guna pengkajian bidang ilmu akuntansi. Kami berharap Jurnal Akuntansi Dewantara dapat menjadi sarana untuk meningkatkan minat dan kualitas riset akuntansi dan untuk menemukan sumber-sumber referensi untuk pengkajian bidang ilmu akuntansi.
Arjuna Subject : -
Articles 203 Documents
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THE EFFECT OF PROFITABILITY ON FIRM VALUE WITH DIVIDEND POLICY AS A MEDIATOR Lulu Ariska
AKUNTANSI DEWANTARA Vol 10 No 1 (2026): Vol 10 No 1 (2026): AKUNTANSI DEWANTARA VOL. 10 NO 1 APRIL 2026
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v10i1.22313

Abstract

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas terhadap nilai perusahaan dengan kebijakan dividen sebagai variabel mediasi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2020–2024. Penelitian ini menggunakan metode kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan perusahaan dan situs web resmi Bursa Efek Indonesia. Teknik pengambilan sampel yang digunakan adalah purposive sampling, menghasilkan sampel sebanyak 77 perusahaan dengan total 211 observasi. Analisis data dilakukan menggunakan regresi data panel dan analisis jalur dengan Model Efek Acak (REM) menggunakan perangkat lunak EViews versi 13. Hasil penelitian menunjukkan bahwa profitabilitas memiliki pengaruh positif terhadap nilai perusahaan. Kebijakan dividen juga terbukti mempengaruhi nilai perusahaan. Selain itu, profitabilitas diketahui mempengaruhi kebijakan dividen. Uji mediasi menunjukkan bahwa kebijakan dividen mampu memediasi pengaruh profitabilitas terhadap nilai perusahaan.
ANALYSIS OF PURCHASING ACCOUNTING INFORMATION SYSTEM FOR INVENTORY PROCUREMENT EFFICIENCY AT CV. EKATUNGGAL TIMUR MANADO Archelia Avril Margareth Dalisang; Dominikus Andreo Maryadi; Sintia Nurani Korompis
AKUNTANSI DEWANTARA Vol 10 No 1 (2026): Vol 10 No 1 (2026): AKUNTANSI DEWANTARA VOL. 10 NO 1 APRIL 2026
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v10i1.22573

Abstract

This study aims to analyze the implementation of a purchasing accounting information system to improve the efficiency of the inventory procurement process. This study uses a qualitative descriptive approach with CV. Ekatunggal Timur Manado as the object. Data was obtained through observation, semi-structured interviews with the purchasing, warehouse, and accounting departments. Data were then analyzed using a descriptive approach, internal control checklist, and efficiency indicators. The results show that the system has been running with the support of ERP and fairly structured procedures. However, the system is not optimal due to the lack of clear separation of duties, lack of system integration, and communication constraints between divisions. In addition, delays from suppliers also impact inventory imbalances such as overstock and stockouts. The results of this study indicate that the effectiveness of the purchasing accounting information system is greatly influenced by the quality of internal control and system integration. Therefore, the company needs to strengthen the separation of duties, improve ERP integration, and improve coordination between divisions to improve procurement efficiency. This study offers a more focused analysis of the relationship between the purchasing accounting information system, internal control, and procurement efficiency in the context of a distribution company.
PENGARUH MOTIVASI EKONOMI DAN PELATIHAN BREVET TERHADAP MINAT MAHASISWA MENJADI KONSULTAN PAJAK DENGAN PELUANG KARIR SEBAGAI VARIABEL MODERASI Ina Destiana
AKUNTANSI DEWANTARA Vol 10 No 1 (2026): Vol 10 No 1 (2026): AKUNTANSI DEWANTARA VOL. 10 NO 1 APRIL 2026
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v10i1.20378

Abstract

This study aims to analyze the influence of economic motivation and tax brevet training on students' interest in becoming tax consultants, with career opportunities as a moderating variable. The background of this research is the low interest of accounting students in pursuing a career as a tax consultant, despite the significant career opportunities in this field. This study uses a quantitative approach with a survey method through questionnaires distributed to 100 accounting students in Yogyakarta. The sampling technique used is purposive sampling, and the data were analyzed using moderation regression analysis. The results show that economic motivation and tax brevet training have a positive and significant effect on students' interest in pursuing a career as a tax consultant. Furthermore, career opportunities significantly moderate the relationship between economic motivation and brevet training on students' interest. These findings highlight the importance of increasing awareness of economic benefits, relevant training, and promoting promising career prospects to encourage student interest in the tax consulting profession.

Page 21 of 21 | Total Record : 203

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