cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota semarang,
Jawa tengah
INDONESIA
JURNAL EKONOMI MANAJEMEN AKUNTANSI
Published by Sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang
ISSN : 08539778     EISSN : -     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Arjuna Subject : -
Articles 7 Documents
 1 
Search results for , issue "Vol 24, No 43 (2017)" : 7 Documents clear
STUDI TURNOVER AUDITOR KANTOR AKUNTAN PUBLIK DI INDONESIA BERDASARKAN JENIS KELAMIN, TINGKAT PENDIDIKAN, JABATAN DAN KOTA Sulistiyo, Heru
JURNAL EKONOMI MANAJEMEN AKUNTANSI Vol 24, No 43 (2017)
Publisher : LPPM STIE DHARMAPUTRA SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2724.52 KB)

Abstract

AbstrakStudi turnover (pindah kerja) auditor bertujuan memberikan gambaran mengenai pindah kerja auditor yang bekerja pada kantor akuntan publik di Indonesia berdasarkan jenis kelamin, tingkat pendidikan, jabatan, dan kota. Sampel berjumlah 414 auditor ditentukan secara tidak sengaja berdasarkan kuesioner yang kembali berdasarkan email yang masuk. Alat analisis menggunakan tabulasi silang dan regresi linier berganda. Hasil statistik deskriptif menunjukkan 43,7% belum pernah pindah kerja dan 56,3% pernah pindah kerja. Auditor yang belum pernah pindah kerja terdiri dari 28,3% pria dan 15,5% perempuan, berpendidikan diploma 3 2,9%, sarjana 10,6%, magister 16,7% dan doktor 13,5% serta berjabatan auditor junior 8%, auditor senior 23,4% dan manajer 12,3%. Adapun yang pernah pindah kerja 43,2% pria dan 13,0% perempuan, berpendidikan D3 2,2%, S1 9,0%, S2 20,5% dan S3 25,6% serta berjabatan auditor junior 4,8%,  auditor senior 25,6% dan manajer 25,9%. Auditor yang belum pernah pindah kerja 100% adalah auditor yang berada di Balikpapan, Banjarmasin dan Batam. Auditor yang pernah pindah kerja 100% adalah kota Denpasar, Manado, Padang dan Palu. Sedangkan selain kota tersebut menjawab bervariasi dari belum pernah pindah kerja dan pernah pindah kerja. Selain hasil tersebut tingkat pendidikan dan jabatan berpengaruh positif terhadap pindah kerja, namun jenis kelamin tidak berpengaruh. Kata kunci: pindah kerja, jenis kelamin, tingkat pendidikan dan jabatan auditor  AbstractThe study of turnover or out of work auditor aims to providing an overview of the auditors working turnover in accounting firms in Indonesia by sex, education level, position and city. A sample of 414 auditors was accidentally determined on the basis of a return questionnaire based on incoming email. The analytical tool uses cross-tabulation and multiple linear regression with SPSS program. Descriptive statistical  results showed that 43.7% had never moved to work and 56.3% had moved to work. The unmoved auditor consisted of 28.3% male and 15.5% female, educated diploma degree 2.9%, bachelor degree 10.6%, master 16.7% and doctorate 13.5% and served as junior auditor 8 %, senior auditors 23.4% and managers 12.3%. Those who ever moved to work were 43.2% male and 13.0% female, educated diploma degree 2.2%, bachelor degree 9.0%, master 20.5% and doctorate 25.6% and shelter 4.8% junior auditor, senior auditors 25.6% and managers 25.9%. Auditors who have never moved 100% work are auditors located in Balikpapan, Banjarmasin and Batam. Auditors who have moved to work 100% are the city of Denpasar, Manado, Padang and Palu. While in addition to the city's answer varies from having never moved work and never moved work. In addition to these results the level of education and positions have a positive effect on job change, but gender does not affect. Keywords: turnover, gender, education level and position of auditor
ANALISA KEPUTUSAN KONSUMEN WARUNG ANGKRINGAN YANG DIPENGARUHI LOKASI, FASILITAS & KUALITAS PELAYANAN (Studi Kasus Pada Warga Kos di Kota Semarang) SB Handayani; M Taufiq
JURNAL EKONOMI MANAJEMEN AKUNTANSI Vol 24, No 43 (2017)
Publisher : LPPM STIE DHARMAPUTRA SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2799.607 KB)

Abstract

AbstraksiPenelitian ini bertujuan untuk mengetahui apakah Lokasi, Fasilitas dan Kualitas Pelayanan mempengaruhi Keputusan Konsumen atas pembeliannya di warung angkringan (Studi kasus pada warga kos di kota Semarang). Populasi penelitian ini adalah seluruh warga yang kos di Semarang khususnya mahasiswa/pekerja. Adapun sample 100 responden dengan tehnik purposive sampling. Kuesioner disusun menurut skala Likert .Metode analisis yang digunakan adalah analisis regresi korelasi berganda. Variasi variabel Keputusan Konsumen dapat dijelas oleh variabel-variabel seperti Lokasi, Fasilitas dan Kualitas Pelayanan sebesar 93,5 %. Berdasarkan hasil uji hipotesis (H1), (H1) dan (H3) dapat diterima dan terbukti semua t hitung > t tabel = 1,658 dengan angka signifikansi < a = 0,05 (signifikan). Sementara itu hasil dari analisa regresi korelasi di peroleh persamaan : Y = 0,337 X1 + 0,240 X2 + 0,418 X3. Hal ini membuktikan adanya pengaruh yang positif dari variable Lokasi, Fasilitas dan Kualitas Pelayanan terhadap Keputusan Konsumen warung angkringan di Semarang Kata Kunci : Lokasi, Fasilitas, Kualitas Pelayanan dan Keputusan Konsumen AbstractThis study aims to determine whether Location, Facilities and Service Quality Affects Consumer Decision on the purchase at the warung angkringan (Case study on boarding people in the city of Semarang). The population of this study is all citizens who board in Semarang, especially students / workers. The sample of 100 respondents with purposive sampling technique. Questionnaire is arranged according to Likert scale. The analysis method used is multiple correlation regression analysis. Variations in Consumer Decisions can be explained by variables such as Location, Facilities and Quality of Service of 93.5%. Based on result of hypothesis test (H1), (H1) and (H3) acceptable and proven all t arithmetic> t table = 1,658 with significance number < = 0,05 (significant). Meanwhile, the result of the correlation regression analysis obtained the equation: Y = 0.337 X1 + 0,240 X2 + 0,418 X3. This proves the positive influence of Location, Facilities and Quality of Service Quality to Consumer Decision of angkringan stalls in Semarang. Keywords: Location, Facilities, Service Quality and Consumer Decision
DETERMINAN MOTIVASI TERHADAP MINAT BERWIRAUSAHA MAHASISWA PADA PERGURUAN TINGGI SWASTA DI SUMATERA SELATAN Eni Cahyani; Novita Sari
JURNAL EKONOMI MANAJEMEN AKUNTANSI Vol 24, No 43 (2017)
Publisher : LPPM STIE DHARMAPUTRA SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3122.398 KB)

Abstract

AbstrakTujuan penelitian ini mendeskripsikan kondisi dan mengetahui determinan motivasi terhadap minat berwirausaha mahasiswa PTS di Sumatera Selatan dilanjutkan akses modal sebagai variabel moderating. Metode penelitian dengan survey lapangan dan studi pustaka, teknik pengumpulan data dengan wawancara dan kuesioner. Teknik analisa menggunakan deskriptif kualitatif dan kuantitatif. Hasil penelitian menggambarkan mahasiswa berminat berwirausaha sebesar 81,17%, proses pembelajaran mata kuliah kewirausahaan menerapkan praktek 25% dan 75% sebesar 35,36% sehingga kegiatan praktek perlu ditingkatkan. Pencapaian hasil pembelajaran 58,3% mendapatkan nilai B. Mahasiswa yang mengikuti kegiatan sosialisasi, pelatihan, seminar dan sebagainya sebesar 25,2%, membuat proposal bisnis sebesar 22,9% sehingga perlu ditingkatkan untuk merangsang karakteristik wirausaha. Hasil persamaan pertama variabel faktor internal (personal dan kreaktivitas) dan faktor eksternal berpengaruh signifikan terhadap minat berwirausaha mahasiswa PTS di Sumatera Selatan. secara simultan variabel faktor internal variabel dan faktor ekternal berpengaruh signifikan terhadap minat berwirausaha mahasiswa PTS di Sumatera Selatan. Hasil Uji statistik Persamaan kedua sebagai variabel akses modal tidak berpengaruh terhadap minat minat berwirausaha mahasiswa PTS di Sumatera Selatan. baik variabel faktor internal dan eksternal yang dimoderating oleh variabel akses modal tidak berpengaruh terhadap minat berwirausaha mahasiswa PTS di Sumatera Selatan. Kata Kunci : Faktor internal, faktor eksternal, minat berwirausaha, akses modal, Sumatera Selatan AbstractPurpose this study to describe the condition and determine the determinants of motivation to entrepreneurship interests of private university in South Sumatra followed by capital access as a moderating variable. Methods of research with field survey and literature study, data collection techniques with interviews and questionnaires. Analytical techniques using descriptive qualitative and quantitative. The result of the research shows that students interested in entrepreneurship are 81,17%, entrepreneurship subject practice practice 25% and 75% 35,36% so practice activity need to be improved. Achievement of learning outcomes 58.3% get a score B. Students who follow the socialization, training, seminars and so on by 25.2%, make a business proposal of 22.9% so it needs to be improved to stimulate the characteristics of entrepreneurship. The result of the first equation of internal factor variable (personal and creativity) and external factor have an influence on the entrepreneurship interest of private university  in South Sumatera. simultaneously variable of internal factor of variable and external factor have an effect on significance to entrepreneur interest of private university  in South Sumatera. Statistical Test Results The second equation as a variable of capital access does not affect the interest of entrepreneurship interest of private university  in South Sumatera. both internal and external factor variable dimoderating by variable of capital access do not have an effect to entrepreneur interest of Private University in South Sumatera. Keywords: Internal factors, external factors, interest in entrepreneurship, access to capital, South Sumatra
PENINGKATAN KINERJA PEGAWAI MELALUI KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL, DAN KEPUASAN KERJA PEGAWAI DI KECAMATAN GUNUNGPATI KOTA SEMARANG Hartanto .; Siti Hidayah; Harnoto .
JURNAL EKONOMI MANAJEMEN AKUNTANSI Vol 24, No 43 (2017)
Publisher : LPPM STIE DHARMAPUTRA SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2881.438 KB)

Abstract

ABSTRAKPenelitian ini bertujuan menganalisis peningkatan kinerja pegawai melalui kecerdasan emosional, kecerdasan spiritual, dan kepuasan kerja pegawai di Kecamatan Gunungpati Kota Semarang. Populasi penelitian ini adalah seluruh pegawai di Kecamatan Gunungpati berjumlah 117 orang. Sampel diambil seluruh anggota populasi dengan metode sensus. Hasil pengujian menunjukkan kecerdasan emosional berpengaruh positif dan signifikan terhadap kepuasan kerja (H1) diterima. Kecerdasan spiritual berpengaruh positif dan signifikan terhadap kepuasan kerja (H2) diterima. Kepuasan kerja berpengaruh positif dan signifikan terhadap kinerja pegawai (H3) diterima. Kecerdasan emosional berpengaruh positif dan signifikan terhadap kinerja pegawai(H4) diterima. Kecerdasan spiritual berpengaruh positif dan signifikan terhadap kinerja pegawai (H5) diterima. Kepuasan kerja dapat memediasi pengaruh kecerdasan emosional terhadap kinerja pegawai (H6) diterima. Kepuasan kerja dapat memediasi pengaruh kecerdasan spiritual terhadap kinerja pegawai (H7) diterima. Kata kunci: Kecerdasan emosional, kecerdasan spiritual, kepuasan kerja, kinerja pegawai ABSTRACTThis study aims to analyze the improvement of employee performance through emotional intelligence, spiritual intelligence, and employee job satisfaction in the District of Gunungpati Kota Semarang. The population of this study is all employees in Kecamatan Gunungpati numbered 117 people. Samples were taken by all members of the population by census method. The test results show that emotional intelligence has a positive and significant effect on job satisfaction (H1) is accepted. Spiritual intelligence has a positive and significant effect on job satisfaction (H2) accepted. Job satisfaction has a positive and significant effect on employee performance (H3) accepted. Emotional intelligence has a positive and significant effect on employee performance (H4) is accepted. Spiritual intelligence has a positive and significant effect on employee performance (H5) is accepted. Job satisfaction can mediate the effect of emotional intelligence on employee performance (H6) is accepted. Job satisfaction can mediate the influence of spiritual intelligence on employee performance (H7) is accepted. Keywords: Emotional intelligence, spiritual intelligence, job satisfaction, officers performance
ANALISIS INSENTIF, KINERJA KARYAWAN, DISIPLIN KERJA, KOMITMEN ORGANISASI (STUDI PADA KWSG REGIONAL 2 JAWA TENGAH) Nur Khasanah; Riana Sitawati; Tukijan .
JURNAL EKONOMI MANAJEMEN AKUNTANSI Vol 24, No 43 (2017)
Publisher : LPPM STIE DHARMAPUTRA SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3204.067 KB)

Abstract

ABSTRAKTujuan dari penelitian ini untuk menganalisis pengaruh insentif terhadap kinerja karyawan dengan disiplin kerja dan komitmen organisasi sebagai variabel mediasi. Populasi dari penelitian ini adalah seluruh karyawan pada KWSG Regional 2 Jawa Tengah yang berjumlah 346 orang. Tehnik pengambilan sampel pada penelitian ini menggunakan tabel Isaac dan Michael dengan taraf kesalahan 5%, diperoleh jumlah sampel sebanyak 172. Hasil pengujian hipotesis menunjukan bahwa insentif berpengaruh positif dan signifikan terhadap komitmen organisasi, insentif berpengaruh positif dan signifikan terhadap disiplin kerja, disiplin kerja berpengaruh positif dan signifikan terhadap kinerja karyawan, komitmen organisasi berpengaruh positif dan signifikan terhadap kinerja karyawan, insentif berpengaruh positif dan signifikan terhadap kinerja karyawan. Hasil analisis variabel mediasi dengan menggunakan uji Sobel, menyimpulkan bahwa disiplin kerja dapat memediasi pengaruh insentif terhadap kinerja karyawan, komitmen organisasi dapat memediasi pengaruh insentif terhadap kinerja karyawan. Kata kunci : Insentif, Disiplin Kerja, Komitmen Organisasi, Kinerja Karyawan ABSTRACTThe purpose of this study was to analyze the effect of incentives on employee performance with the discipline of work and organizational commitment as a mediating variable. The population of this study were all employees at Regional KWSG 2 Central Java, which amounted to 346 people. Sampling techniques in this study using tables Isaac and Michael with a standard error of 5%, obtained a total sample of 172. Hypothesis testing results show that the incentives positive and significant effect on organizational commitment,Incentives positive and significant effect on work discipline,work  discipline and significant positive effect on employee performance, Organizational commitment and significant positive effect on employee performance, Incentives positive and significant effect on employee performance.The results of the analysis of mediating variables using Sobel test, the work discipline variable in mediating the incentive to employee performance, the variable in mediating the effects of organizational commitment to employee performance incentives conclude that organizational commitment may mediate the effect of incentives on employee performance.  Keywords: Incentives, Work Discipline, Organizational Commitment, Employee Performance
PENGARUH KUALITAS KEHIDUPAN KERJA DAN KOMITMEN ORGANISASIONAL TERHADAP KINERJA TENAGA PENDIDIK DENGAN KEPEMIMPINAN TRANSFORMASIONAL SEBAGAI VARIABEL MODERASI Yudiar Alwan Munandar; Wachid Fuady R
JURNAL EKONOMI MANAJEMEN AKUNTANSI Vol 24, No 43 (2017)
Publisher : LPPM STIE DHARMAPUTRA SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2959.299 KB)

Abstract

ABSTRAKTujuan dari penelitian ini untuk menganalisis pengaruh kualitas kehidupan kerja dan komitmen organisasional terhadap kinerja tenaga pendidik dengan kepemimpinan transformasional sebagai variabel moderasi. Populasi dari penelitian adalah tenaga pendidik Akpol Semarang yang berjumlah 307 orang. Sampelnya diambil dari anggota tenaga pendidik Akpol Semarang sebanyak 174 orang dengan tehnik sampling. Hasil penelitian ini menemukan bahwa kualitas kehidupan kerja berpengaruh positif terhadap kinerja tenaga pendidik. Komitmen organisasional berpengaruh positif terhadap kinerja tenaga pendidik. Kepemimpinan transformasional memoderasi positif pengaruh kualitas kehidupan kerja terhadap kinerja terbukti. Kepemimpinan transformasional memoderasi positif pengaruh komitmen terhadap kinerja tenaga pendidik. Kepemimpinan transformasional dalam penelitian ini sebagai variabel moderasi yang digunakan untuk menjembatani antara komitmen organisasional terhadap kinerja tenaga pendidik. Secara empirik ditemukan bahwa variabel komitmen organisasional terhadap kinerja tenaga pendidik dengan kepemimpinan transformasional sebagai variabel moderasi. Kata kunci: Kualitas kehidupan kerja, komitmen organisasional, kinerja, kepemimpinan transformasional ABSTRACTThe purpose of this study is to analyze the effect of quality of work life and organizational commitment to the performance of educators with transformational leadership as a moderation variable. The population of the research is educators Police  Academy Semarang numbering 307 people. The sample is taken from members of educators Police  Academy as many as 174 people with sampling techniques. The results of this study found that the quality of work life has a positive effect on the performance of educators. Organizational commitment has a positive effect on the performance of educators. Transformational leadership moderates positively the impact of quality of work life on proven performance. Transformational leadership moderates positively the influence of commitment to the performance of educators. Transformational leadership in this study as a moderating variable used to bridge the organizational commitment to the performance of educators. Empirically it is found that organizational commitment variable to educator performance with transformational leadership as moderation variable. ` Keywords: quality of work life, organizational commitment, performance, transformational leadership
PENGARUH MANAJEMEN LABA TERHADAP KINERJA PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI (Studi Kasus pada Perusahaan Manufaktur yang terdaftar di BEI Tahun 2011 – 2014) Wika Septian Prasetya; Subchan .; Sri Harjanto
JURNAL EKONOMI MANAJEMEN AKUNTANSI Vol 24, No 43 (2017)
Publisher : LPPM STIE DHARMAPUTRA SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2908.181 KB)

Abstract

ABSTRAKPenelitian ini bertujuan memperoleh bukti empiris pengaruh manajemen laba terhadap Kinerja Perusahaan dengan Good Corporate Governance sebagai variabel pemoderasi. Manajemen laba diukur dengan proksi Discreationary Accrual menggunakan Modified Jones Model, Kinerja Perusahaan diukur dengan proksi Return on Assets (ROA), dan Good Corporate Governance yang diukur dengan menggunakan tiga variabel (dewan komisaris independen yang diproksi dengan proporsi dewan komisaris independen, komite audit yang diproksi dengan jumlah komite audit, dan kualitas audit yang diproksi dengan ukuran KAP). Populasi penelitian ini adalah 141 perusahaan manufaktur yang terdaftar di BEI tahun 2011–2014. Data penelitian diperoleh dari laporan keuangan dan laporan tahunan perusahaan manufaktur periode tahun 2011-2014. Berdasarkan metode purposive sampling, sampel yang diperoleh 33 perusahaan dengan jumlah observasi data sebanyak 132 data yang berasal dari total perusahaan yang menjadi sampel dikali kurun waktu 2011-2014. Hipotesis penelitian ini diuji menggunakan moderated regression Analysis. Hasil analisis menunjukkan bahwa manajemen laba berpengaruh negatif terhadap kinerja perusahaan dan komisaris independen memoderasi negatif pengaruh manajemen laba terhadap kinerja perusahaan, sedangkan komite audit dan kualitas audit tidak memoderasi negatif pengaruh manajemen laba terhadap kinerja perusahaan. Kata kunci : manajemen laba, kinerja perusahaan, Good Corporate Governance, Discreationary accruals, return on assets, dewan komisaris independen, komite audit dan kualitas audit. ABSTRACTThis study aimed to get empirical evidence about the effect of earnings management on the Performance of Companies with good corporate governance as moderating variables. Earnings management is measured by a proxy Discreationary Accrual Modified Jones Model, Corporate Performance is measured by a proxy Return on Assets (ROA), and good corporate governance as measured using three variables (independent commisioner structure measured by proxy the proportion of independent board, an audit committee measured by proxy the number of audit committee, and audit quality measured by proxy for firm size of Public Accountant). The population in this study are 141 companies listed in the Indonesia Stock Exchange during 2011-2014. Data were obtained from the financial statements and annual reports of manufacturing companies during 2011-2014. Based on purposive sampling method, samples obtained a total of 33 companies with a total number of observations data about 132 data derived from the total companies into the sample multiplied during 2011-2014. The hypothesis in this study were tested using moderated regression Analysis. The results show that earnings management negatively affect the performance of the company and independent commissioners moderate the negative effects of earnings management on the performance of the company, while the audit committee and audit quality does not moderate the negative effects of earnings management on the performance of the company. Keywords : earnings management, corporate performance, good corporate governance, Discreationary accruals, return on assets, independent commisioner oard, audit committee and audit quality.

Page 1 of 1 | Total Record : 7

 1 

Filter by Year

2017 2017


Reset
Filter By Issues
All Issue Vol 29, No 53 (2022) Vol 29, No 52 (2022) Vol 28, No 51 (2021) Vol 28, No 50 (2021) Vol 27, No 49 (2020) Vol 27, No 48 (2020) Vol 26, No 47 (2019) Vol 26, No 46 (2019) Vol 25, No 45 (2018) Vol 25, No 45 (2018) Vol 25, No 44 (2018) Vol 25, No 44 (2018) Vol 24, No 43 (2017) Vol 24, No 42 (2017) Vol 23, No 41 (2016) Vol 23, No 41 (2016) Vol 23, No 40 (2016) Vol 22, No 38 (2015) Vol 21, No 37 (2014) Vol 21, No 36 (2014) Vol 20, No 35 (2013) Vol 20, No 34 (2013) Vol 19, No 33 (2012) Vol 19, No 32 (2012) Vol 18, No 31 (2011) Vol 18, No 30 (2011) Vol 17, No 29 (2010) Vol 17, No 28 (2010) More Issue