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<![CDATA[AUDIT MANAJEMEN ATAS BAHAN BAKU UNTUK MENINGKATKAN EFISIENSI DAN EFEKTIVITAS CV.LADJALANI DI MAKASSAR ]]>
<![CDATA[Subhan, Subhan]]>;
<![CDATA[Ramdani, Muhammad Reza]]>
<![CDATA[ JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 9 No 1 (2020): JIAK ]]>
Publisher : <![CDATA[P4M STIE Putra Bangsa ]]>
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DOI: 10.32639/jiak.v9i1.350
<![CDATA[This study examines the effectiveness of management audits of raw materials in the company CV. Ladjalani in Makassar. The purpose of this study to determine the activity of purchasing raw materials has been carried out efficiently and effectively. This research approach uses a descriptive quantitative approach. The method of data collection is done by observing directly the object of research and making direct observations, documenting archives or reports related to the activity of purchasing raw materials, questionnaires to find out the response to the researcher's questions on company activities. From the results of the study showed the activity of purchasing raw materials carried out by CV. Ladjalani is still inefficient and effective. This can occur due to waste of transportation costs or the cost of shipping raw materials. This waste occurs because the company establishes a policy on the purchasing department to purchase raw materials after getting an order. The company has not yet determined what frequency of purchasing the most economical raw materials.]]>
<![CDATA[PENGARUH PENGELUARAN KONSUMSI RUMAH TANGGA, INVESTASI SWASTA DAN BELANJA LANGSUNG PEMERINTAH DAERAH TERHADAP PERTUMBUHAN EKONOMI DI KABUPATEN LOMBOK TIMUR TAHUN 2001-2017 ]]>
<![CDATA[Padli, Padli]]>;
<![CDATA[Hailuddin, Hailuddin]]>;
<![CDATA[Wahyunadi, Wahyunadi]]>
<![CDATA[ JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 9 No 1 (2020): JIAK ]]>
Publisher : <![CDATA[P4M STIE Putra Bangsa ]]>
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DOI: 10.32639/jiak.v9i1.356
<![CDATA[This study aims to analyze household consumption expenditure, private investment and direct local government expenditure on economic growth in East Lombok Regency and analyze which variables have a dominant influence on economic growth in East Lombok Regency. This research is a type of causal research with quantitative methods using multiple linear regression analysis methods. The dependent variable in this study is economic growth, household consumption expenditure, private investment and direct regional government expenditure as the independent variable. The results showed that household consumption expenditure and private investment had no significant effect on economic growth. While the local government direct expenditure variable has a significant effect on economic growth. The local government direct expenditure variable has a dominant influence on economic growth, while the variable with the smallest influence on economic growth is the household consumption variable.]]>
<![CDATA[EFEKTIVITAS SURAT PERMINTAAN PENJELASAN DATA DAN/ATAU KETERANGAN (SP2DK) TERHADAP PENERIMAAN PAJAK DI KPP PRATAMA CIAMIS ]]>
<![CDATA[Muzaki, Isep Saepul]]>;
<![CDATA[Garis, Regi Refian]]>;
<![CDATA[Rozak, Dede Abdul]]>;
<![CDATA[Kasman, Kasman]]>
<![CDATA[ JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 9 No 1 (2020): JIAK ]]>
Publisher : <![CDATA[P4M STIE Putra Bangsa ]]>
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DOI: 10.32639/jiak.v9i1.365
<![CDATA[Tax revenues are the largest revenue sector in the composition of the state budget in Indonesia. Taxes get a target of about 85% of all government revenues. The Directorate General of Taxes that has the mandate uses various instruments to be able to achieve tax revenues. One that is used in achieving tax revenues, The Directorate General of Taxes uses SP2DK. This study aims to determine the effectiveness of the request for an explanation of data and/or information (SP2DK) on tax revenues at the Tax Office Of Ciamis. The analytical method used is a descriptive method with a quantitative approach to give an idea of whether SP2DK has been effective or not. The data analysis technique used is descriptive. The results showed the effectiveness of SP2DK experienced fluctuations from 2016-2018, within 2016 of 0.03%, in 2017 of 9%, in 2018 of 8%. Overall, the SP2DK against Tax revenues in the Tax Office Of Ciamis is still ineffective. Under these conditions, the Head of Tax Office Of Ciamis must increase the effectiveness of the SP2DK issued.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI IMPLEMENTASI SISTEM INFORMASI AKUNTANSI BERBASIS KOMPUTER PADA KANTOR PELAYANAN PAJAK PRATAMA MATARAM TIMUR ]]>
<![CDATA[Mikarsih, Ayu]]>;
<![CDATA[Wardah, Sofiati]]>;
<![CDATA[Hidayat, Surahman]]>
<![CDATA[ JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 9 No 1 (2020): JIAK ]]>
Publisher : <![CDATA[P4M STIE Putra Bangsa ]]>
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DOI: 10.32639/jiak.v9i1.372
<![CDATA[This study aims to determine the effect of infrastructure, human resources, perceived usefulness costs, and perceived ease of use on the Computerized Accounting Information System at KPP East Mataram. This type of research used in this research is associative research. Data collection techniques in this study used a questionnaire. The sample collection technique used is the nonprobability sampling method. The types of data in this study are primary and secondary data. The results of this study indicate that the variables of infrastructure, human resources, and perceived usefulness do not affect the implementation of computer-based accounting information systems, while the cost and perceived convenience significantly influence the implementation of computerized accounting information systems.]]>
<![CDATA[PENGARUH PERCEIVED VALUE DAN E-SERVICE QUALITY TERHADAP SWITCHING COST DAN CUSTOMER LOYALTY ]]>
<![CDATA[Wiwoho, Gunarso]]>
<![CDATA[ JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 6 No 2 (2017): JIAK ]]>
Publisher : <![CDATA[P4M STIE Putra Bangsa ]]>
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DOI: 10.32639/jiak.v6i2.531
<![CDATA[The purpose of this study was to determine the effect of perceived value and e-service quality on switching costs and customer loyalty. The sample of this study is Tokopedia users who have made at least 1 transaction in the past month in Kebumen totaling 100 respondents. The sampling technique uses nonprobability sampling technique, namely purposive sampling. Methods of data collection using questionnaires, literature studies and interviews. Analysis of the data used is the instrument validity and reliability test, the classic assumption test, hypothesis testing and path analysis using the SPSS 22 program for windows. The results of this study indicate that all items of each variable are valid and reliable. Both structural models meet the classic assumption test criteria with no multicollinearity, heterokedasticity, and normality assumptions. Based on the results of the t test showed that the variable perceived value and e-service quality significantly influence the switching cost, perceived value does not affect customer loyalty, e-service quality has a significant effect on customer loyalty, switching cost has a significant effect on customer loyalty.]]>
<![CDATA[PENGARUH SHARIAH PRINCIPLES ADHERENCE, RELATIONSHIP MARKETING, DAN SERVICE QUALITY TERHADAP CUSTOMER LOYALTY PADA LEMBAGA KEUANGAN SYARIAH ]]>
<![CDATA[Wiwoho, Gunarso]]>
<![CDATA[ JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 5 No 1 (2016): JIAK ]]>
Publisher : <![CDATA[P4M STIE Putra Bangsa ]]>
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DOI: 10.32639/jiak.v5i1.535
<![CDATA[This study aims to analyze the effect of shariah principles adherence, relationship marketing, service quality on customer loyalty in Alfa Nusa Barru Kebumen KSPPS members. The independent variables in this study are shariah principles of adherence, relationship marketing, and service quality, while the dependent variable is customer loyalty. The technique of collecting data using a questionnaire using a positive sampling technique, the sample in this study was a member of KSPPS Alfa Nusa Barru who had been more than three years with 100 respondents. The hypothesis was tested with the help of the SPSS 23.00 for windows program. The method used in this study is a quantitative method using multiple regression analysis. The test results show that the Shariah principles adherence has no effect on customer loyalty, relationship marketing has a positive effect on customer loyalty, and service quality has a positive effect on customer loyalty.]]>
<![CDATA[PENGARUH ORGANIZATIONAL CULTURE, SERVANT LEADERSHIP, DAN NON- PHYSICAL WORK ENVIRONMENT TERHADAP MOTIVASI DAN JOB PERFORMANCE ]]>
<![CDATA[Wiwoho, Gunarso]]>
<![CDATA[ JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 5 No 2 (2016): JIAK ]]>
Publisher : <![CDATA[P4M STIE Putra Bangsa ]]>
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DOI: 10.32639/jiak.v5i2.536
<![CDATA[This study aims to examine and analyze the influence of organizational culture, servant leadership, and non-physical work environment on motivation and job performance in employees of the Central Bureau of Statistics of Kebumen Regency. Data collection is done by a questionnaire using a 4 Likert scale option. The population of this study is the total number of employees, namely 44 employees. Sampling techniques with saturated sampling techniques or all employees as research respondents. Data analysis techniques using descriptive analysis techniques and statistics include validity test, reliability test, classic assumption test, hypothesis test, correlation analysis, and path analysis (path analysis) with the help of SPSS for windows version 23.0. The results of this study namely organizational culture have no effect on motivation. Servant leadership has a positive and significant effect on motivation. The non-physical work environment has a positive and significant effect on motivation. Organizational culture has a positive and significant effect on job performance. Servant leadership does not affect job performance. Non-physical work environment does not affect job performance, and Motivation has a positive and significant effect on job performance.]]>
<![CDATA[PENGARUH E-SERVICESCAPE DAN ADVERTISING EFFECTIVENESS TERHADAP SHOPPING EMOTION DAN PEMBELIAN IMPULSIF ]]>
<![CDATA[Wiwoho, Gunarso]]>
<![CDATA[ JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 8 No 2 (2019): JIAK ]]>
Publisher : <![CDATA[P4M STIE Putra Bangsa ]]>
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DOI: 10.32639/jiak.v8i2.538
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh dari e-servicescape dan advertising efeectiveness terhadap shopping emotion dan pembelian impulsif pada pengguna Shopee di Kebumen. Pengumpulan data dilakukan dengan kuesioner. Dengan menggunakan teknik non-probability sampling, penelitian ini mengambil sampel 100 responden konsumen Shopee. Variabel yang digunakan pada penelitian ini adalah e-servicescape (X1), advertising efeectiveness (X2), shopping emotion (Y1) dan pembelian impulsif (Y2). Penelitian ini menggunakan teknik analisis data menggunakan teknik analisis deskriptif dan statistik meliputi uji validitas, uji reliabilitas, uji asumsi klasik, uji hipotesis, analisis jalur dan analisis korelasi dengan menggunakan bantuan program SPSS 22 for windows. Hasil penelitian ini menunjukan bahwa semua variabel valid dan reliabel, tidak terdapat multikolinieritas, tidak terjadi heteroskedastisitas dan model memenuhi asumsi normalitas. Pengaruh e-serivescape terhadap shopping emotion menunjukkan pengaruh positif dan signifikan terhadap shopping emotion. Pengaruh advertising effectiveness terhadap shopping emotion menunjukkan pengaruh yang positif dan signifikan terhadap shopping emotion. Pengaruh e-serivescape terhadap pembelian impulsif menunjukkan pengaruh yang positif namun tidak signifikan terhadap pembelian impulsif. Pengaruh advertising effectiveness terhadap pembelian impulsif menunjukkan pengaruh yang positif dan signifikan terhadap pembelian impulsif. Pengaruh shopping emotion terhadap pembelian impulsif menunjukkan pengaruh yang positif dan signifikan terhadap pembelian impulsif.]]>
<![CDATA[Pengaruh Kualitas Audit dan Auditor Switching Terhadap Manajemen Laba ]]>
<![CDATA[Felita Icasia Hadi]]>;
<![CDATA[Sherly Tifani]]>
<![CDATA[ JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 9 No 2 (2020): JIAK ]]>
Publisher : <![CDATA[P4M STIE Putra Bangsa ]]>
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DOI: 10.32639/jiak.v9i2.408
<![CDATA[The purpose of this study is to examine the effect of audit quality and auditor switching on earnings management with the audit fee as the intervening variable. Data in this study is secondary data derived from the annual report of listed companies in Indonesia Stock Exchange in 2016-2018. There are 117 samples and the method used for sampling is purposive sampling. The hypothesis in this study was tested using multiple regression. The result of this study showed that audit quality positively influences fee audit but not significant, auditor switching negatively influence fee audit, audit quality influence earnings management with negative direction, auditor switching positively influence earnings management but not significant, fee audit negatively influence earnings management but not significant, and there is no influence of intervening variable in the relationship between audit quality and auditor switching on earnings management.]]>
<![CDATA[Kontroversi Pengesahan Revisi UU KPK 2019 Terhadap Reaksi Pasar Modal Indonesia ]]>
<![CDATA[Novita Rahayu Pratiwi]]>
<![CDATA[ JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 9 No 2 (2020): JIAK ]]>
Publisher : <![CDATA[P4M STIE Putra Bangsa ]]>
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DOI: 10.32639/jiak.v9i2.410
<![CDATA[Penelitian ini berdasarkan atas kontroversi pengesahan revisi UU KPK 2019 yang bertujuan untuk menghitung ada atau tidaknya perbedaan abnormal return dan Trading Volume Activity (TVA) sebelum dan sesudah peristiwa. Penelitian ini menggunakan SPSS pada indeks saham LQ45 melalui uji beda paired sample t-test. Menggunakan metode event study, data yang dipakai adalah data sekunder berupa historis saham di Bursa Efek Indonesia (BEI), pada 45 sampel perusahaan yang tergabung dalam indeks LQ45. Periode penelitian meliputi empat belas hari, H-7 dan H+7 peristiwa. Hasil statistik uji normalitas, seluruh variabel berdistribusi normal, lalu dilanjutkan dengan uji statistik sample t test, menunjukkan kontroversi pengesahan UU KPK 2019 yang dilaksanakan tepat pada 17 September memberi dampak signifikan terhadap saham yang tergabung dalam indeks LQ45.]]>
