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JAB (Jurnal Akuntansi & Bisnis)
Published by Sekolah Tinggi Ilmu Ekonomi YPPI Rembang
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Articles 96 Documents
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PERAN KOMITMEN AFEKTIF DAN ORGANIZATIONAL CITIZENSHIP BEHAVIOR TERHADAP KINERJA SDM Atmaja, Hanung Eka; Ratnawati, Shinta
JAB (Jurnal Akuntansi & Bisnis) Vol 5, No 01 (2019): Vol. 5, No. 01 JUNI 2019
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In achieving organizational goals, human resources have a very important role in addition to other resources that the organization has. Study of organizational behavior suggests there are three determinants of behavior in organizations, namely individuals, groups, and structures. The third effect was studied on the organization with the aim to apply knowledge to improve effectiveness in an organization.To assess the quality of existing human resources can be measured by employee performance. Organizations must believe that to achieve excellence it is necessary to seek the highest individual performance, one of which is through affective commitment and organizational citizenship behavior. Keywords: HRM Performance, Affective Commitment, Organizational Citizenship Behavior
PENGARUH PENERAPAN SISTEM E-FILING, PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DENGAN SOSIALISASI PERPAJAKAN SEBAGAI VARIABEL MODERATING (Studi Kasus Pada Wajib Pajak Orang Pribadi yang Terdaftar di KPP Pratama Semarang Timur) Setiyarini, Indri; Mohklas, Mohklas
JAB (Jurnal Akuntansi & Bisnis) Vol 3, No 02 (2017): Vol. 3, No. 02 DESEMBER 2017
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One of Indonesia's largest sources of income is tax, but the problem is that there is still a minimum or less than the revenue target for each year. The analysis of the cause is that because in the official assessment system the levy responsibility lies entirely with the government, the awareness of the taxpayer is still low, it is still supported by an electronic system, and the socialization of the new system, for example E-Filing is not yet or less significant.This study aims to examine, analyze the effect of the application of the E-Filing system, taxation knowledge of taxpayer compliance with taxation socialization as a moderating variable.The population in this study is an individual taxpayer who is registered in the East Semarang Primary Tax Office. Sampling was carried out using random sampling method and the number of samples was 99 respondents. This study uses a questionnaire in its data collection. The analysis technique used is validity test, reliability test, classic assumption test including normality test, multicollinearity test, heteroscedasticity test. Hypothesis testing in this study using multiple linear regression analysis and MRA test (Moderated Regression Analysis).The results showed that the application of the E-Filing system had a positive and significant effect on taxpayer compliance, with a significance value of 0.001, tax knowledge had no significant negative effect on taxpayer compliance, with a significance value of 0.122, taxation socialization could moderately / negatively strengthen the relationship between E-Filing and taxpayer compliance, with a significance value of 0.015, and tax socialization can moderate / positively strengthen the relationship between tax knowledge and taxpayer compliance, with a significance value of 0.010. Keywords: Application of E-Filing System, Taxation Knowledge, Taxation and Taxpayer Compliance Socialization.
ANALISIS FAKTOR YANG MEMPENGARUHI INSTRUMEN DERIVATIF SEBAGAI PENGAMBILAN KEPUTUSAN HEDGING (Studi Kasus Pada Sektor Infrastruktur, Utilitas dan Transportasi yang Terdaftar di BEI Pada periode 2011-2015) Wijaya, Lutfi; Astuti, Pudji; Nugraha, Deni Pandu
JAB (Jurnal Akuntansi & Bisnis) Vol 4, No 02 (2018): Vol. 4, No. 02 DESEMBER 2018
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Hedging is an alternative of risk management that aims to protect the assets of company from losses caused by the risk. This study’s purpose is to analyze the influence of independent variables which include Debt to Equity, Growth Opportunity, Firm Size, Liquidity, and Institutional Ownership on hedging decision using derivative instruments at infrastructure, utility, and transportation companies listed on the Indonesia Stock Exchange in 2011-2015.Sample selection method used in this research is purposive sampling methodwith the provision of the company that publishes full financial statements in which 25 companies were included in the infrastructure, utility, and transportation companies as sample. This research used logistic regressions analysis technique, to find sets of variables that affect the probability the use of derivative instruments as hedging activities.The results of this study found that Debt to Equity, Growth Opportunity, Firm Size, Liquidity, and Institutional Ownershiphave significant effect on Hedging Decision using derivative instruments. From the results of logistic regression found that the variable Debt to Equity, Growth Opportunity, Firm Size, Liquidity, and Institutional Ownership for the different effect of companies to infrastructure, utility, and transportation companies can explain Hedging Decision using derivative instruments  by 54,2%, and the rest is explained by other variables outside the model. Keywords :          Derivative Instrument, Hedging, Debt to Equty, Growth Opportunity, Firm Size, Liquidity, Institutional Ownership
PENGARUH KEPEMIMPINAN TRANSFORMASIONAL DAN MOTIVASI TERHADAP KINERJA KARYAWAN HOTEL PURI INDAH MATARAM Febdilan, Firman Koma
JAB (Jurnal Akuntansi & Bisnis) Vol 3, No 02 (2017): Vol. 3, No. 02 DESEMBER 2017
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This study aimed to describe leadership, motivation, and employee performance, analyze the influence of leadership and motivation on employee performance, and to analyze the leadership and motivation among the dominant influence on employee performance. This research included in the category explanatory research. Samples many as 52 people. The analysis technique used is multiple regression analysis, F test and t test. Based on the descriptive results show that leadership run has been able to carry out the role of transformational leaders. Employee motivation Puri Indah Hotel Mataram is already very high, and is influenced by need for achievement, need for power, and need for affiliation. Employee performance is predominantly influenced by transformational leadership compared with motivation. Transformational leadership is essentially emphasizes a leader needs to motivate subordinates to carry out responsibilities of employees over the employees expect. Motivation is essential in improving the effectiveness of a work, because employees who have high motivation will strive with all his strength so that work can be managed as well as possible. If the employee's personal needs are met, then the employees will be able to work harder and can improve employee performance. Keywords: transformational leadership, motivation, employee performance
MODEL PENINGKATAN NILAI PERUSAHAAN MELALUI STRUKTUR MODAL PADA INDUSTRI PERBANKAN DI BURSA EFEK INDONESIA Ariyanti, Rizka; Mujiyono, Mujiyono
JAB (Jurnal Akuntansi & Bisnis) Vol 2, No 02 (2016): Vol. 2, No. 02 DESEMBER 2016
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This study aims to examine and analyze the increase in the value of the company through its capital structure, profitability, firm size, (Studies in Bank Go Public in Indoseia Stock Exchange 2010 -2014 )To test these variabels, the researchers use the 27 companies that went in public Indosia Stock Exchange. This type of research is explanatory research, Tehknik data collection using documentary technique. The data used in this research are secondary data from financial statetements published by banking companies during 2010 -2014 Furthermore, the data collected was analyzed quantitatively by using multiple regression using Eviews program version 8.1The result showed that the variables Size does not affect the DER, Profitability significantly influence the DER, While the, Firm size affect the PBV. Profitability does not affect the PBV. DER is found as not a mediating variable that strengthen the influence of Profitabiliy, Firm size, on firm value PBV banking companies listed in Indonesia Stock Exchange.Keywords: profitability,firm size, debt equity ratio and price book value.
ANALISIS KINERJA DAN PROFESIONALISME TENAGA KEPENDIDIKAN BERDASARKAN “COMPETENCY – BASED HUMAN RESOURCE (CBHR) DI UNIVERSITAS PGRI SEMARANG Violinda, Qristin
JAB (Jurnal Akuntansi & Bisnis) Vol 3, No 01 (2017): Vol. 3, No. 01 JUNI 2017
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The current professionalism of education personnel is needed in order to realize the quality and quantity of good education, because professional work itself can create superior performance. Competency-Based Human Resource (CBHR) is one of the important instruments in the development of professionalism of educational personnel in order to achieve superior performance improvement and able to compete both nationally and internationally, so undoubtedly one day our education parallel with the education of other countries by not ignoring the aspect practical politics of education that requires an atmosphere and an educational policy climate. This research wishes to analyze the benefits and effects of the Competency-Based Human Resource (CBHR) program as a form of a cutting-edge management program within the national education context that enables a change to the professionalism of educational personnel. The number of samples in this study are 80 educational staffs at the University of PGRI Semarang. Determination of the sample in this study using a simple random sampling method. Data processing in this research use SPSS 21 analysis method. Based on the result of statistical test with multicollinearity analysis, it is found that Competency-Based Human Resource (CBHR) has a significant relationship to the performance of educational staff at PGRI University Semarang but for professionalism, Competency-Based Human Resource (CBHR) does not have a significant relationship to the professionalism of education personnel at the University of PGRI Semarang. Key word : Performance, Profesionalism, educational staff, CBHR
PENGARUH TINGKAT PENDIDIKAN, PENGALAMAN KERJA DAN INSENTIF TERHADAP PRODUKTIVITAS KERJA KARYAWAN BAGIAN PRODUKSI PADA CV. KARYA MINA PUTRA DIVISI IKAN KERING REMBANG Liasiska, Irma; Nurhidayati, Anik
JAB (Jurnal Akuntansi & Bisnis) Vol 4, No 02 (2018): Vol. 4, No. 02 DESEMBER 2018
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Abstract

The development of the business world in Indonesia is currently experiencing a fairly tight competition. And this is a big challenge in the current era of global trade. Businesses that can survive are only those who are responsive in improving quality, efficient and able to anticipate market wants and needs. Therefore it is necessary for employees who have a high level of work productivity so that production can be achieved in accordance with the target. Employees are assets that play an important role in the company, so it is necessary to note the level of education, work experience and incentives that will be given to them. These three things will influence the mindset, attitude and behavior and are believed to influence their productivityThe purpose of this study was to determine the effect of the level of education, work experience and incentives on the work productivity of the production employees of CV. Karya Mina Putra Rembang dried fish division. For the sample of this study were 30 people who became respondents. The data collection technique in this study was through a questionnaire. While the sampling technique uses cluster sampling and convenience sampling techniques.The variable level of education tcount is smaller than t table (0.813> 1.665) which means the level of education has no significant positive effect on work productivity, work experience of tcount is greater than ttable (3.629> 1.665) which means work experience has a positive and significant effect on work productivity, incentives tcount is greater than t table (2,535> 1,665) which means that incentives have a positive and significant effect on work productivity.Keywords: level of education, work experience, incentives, work productivity.
KUALITAS PELAYANAN TERHADAP KEPUASAN PELANGGAN PADA SEKTOR PERBANKAN (Studi Kasus Pada Pelanggan PT Bank Artha Graha Internasional, Tbk) Estiana, Ria; Susanti, Ari
JAB (Jurnal Akuntansi & Bisnis) Vol 3, No 02 (2017): Vol. 3, No. 02 DESEMBER 2017
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This study aims to determine the factors that influence customer satisfaction, the most important criteria that can affect customer satisfaction and analyze the level of customer satisfaction in Banking. This research was conducted at PT. Bank Artha Graha International, Tbk and is a quantitative descriptive study with a case study approach. The sample in this study is the customers of PT. Bank Artha Graha International, Tbk, and this research data in the form of primary data sourced from the questionnaire.The results of this study indicate that customer satisfaction about the quality of service at Bank Artha Graha is quite high at 62.05%. Keywords: service quality, customer satisfaction
PENGARUH NILAI TUKAR, SUKU BUNGA, INFLASI, INDEKS NIKKEI 225, INDEKS DOW JONES DAN INDEKS SHANGHAI STOCK EXCHANGE TERHADAP INDEKS HARGA SAHAM GABUNGAN (Studi Empiris pada Bursa Efek Indonesia) Hidayat, Riskin
JAB (Jurnal Akuntansi & Bisnis) Vol 2, No 01 (2016): Vol. 2, No. 01 JUNI 2016
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Penelitian ini bertujuan untuk menguji Pengaruh Nilai Tukar, Suku Bunga, Inflasi, Indeks Nikkei 225, Indeks Dow Jones dan Indeks Shanghai Stock Exchange terhadap Indeks Harga Saham Gabungan (IHSG) Studi Empiris Pada Bursa Efek Indonesia. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda.Penelitian ini menggunakan data time series selama periode Januari 2012 – Desember 2014. Penelitian ini menggunakan pusposive sampling yaitu penetuan sampel berdasarkan kriteria tertentu sehingga diperoleh 36 sampel.Hasil dari penelitian ini menunjukkan bahwa variabel indeks Nikkei 225 berpengaruh positif signifikan terhadap IHSG, sedangkan variabel Nilai Tukar, Suku Bunga, Inflasi, Indeks Dow Jones dan Indeks Shanghai berpengaruh negatif tidak signifikan terhadap IHSG. Hasil uji determinasi menunjukkan bahwa variabel Nilai Tukar, Suku Bunga, Inflasi, Indeks Nikkei 225, Indeks Dow Jones dan Indeks Shanghai mampu mejelaskan IHSG sebesar 80,9 % dan 19,1% dijelaskan oleh faktor lain yang belum masuk dalam penelitian ini. Kata Kunci : Nilai Tukar, Suku Bunga, Inflasi, Indeks, IHSG
PENGUKURAN DAN ANALISIS PEMIMPIN BERBASIS NILAI-NILAI BUDAYA ORGANISASI LOKAL Daryono, Daryono; Bakhri, Syaiful
JAB (Jurnal Akuntansi & Bisnis) Vol 4, No 01 (2018): Vol. 4, No. 01 JUNI 2018
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Abstract

The diversity of local culture in Indonesia is priceless wealth. One culture that is owned by Indonesia has become the basis for most of the behavior that exists in an organization. Individual, group, and organizational behavior can’t resist the influence of local culture. At present there are many theories and sciences especially in the field of organizational behavior based on the results of studies from abroad which adopt values originating from the region. One of the individual behaviors that has developed a lot now is about the theory of leadership. Seeing these developments, it is necessary to develop a new model that explains how and what kind of leadership is around us.This research is expected to develop a model of leader behavior based on the surrounding culture. Many theories of organizational behavior that discuss the behavior of leaders who develop strongly today are a reflection of foreign culture that is actually also contained in our cultural values. Therefore this study will answer and explain these problems. The hope in the future is an organization theory will be realized, especially regarding leadership theory that is stronger because it complements the existing theories, and theories that can be applied by local communities because they are a reflection of their own culture. Explore the values, concepts and constructs that develop around to then be harmonized with the theory that originally existed. The method that can be used is through an in-depth exploration process to then be confirmed by a theory that previously existed. The first step of course can be achieved by conducting a group discussion group to explore the values, concepts and constructs of organizational behavior, then analyzing the factors to confirm, then harmonizing with the existing theories first. Key words: Leader, Behavior, Values, Culture.

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