cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Tonni Limbong
Contact Email
tonni.budidarma@gmail.com
Phone
+6281267058001
Journal Mail Official
info@ust.ac.id
Editorial Address
Jl. Setiabudi No. 479 F Tanjungsari Medan
Location
Kota medan,
Sumatera utara
INDONESIA
Jurnal Riset Akuntansi dan Keuangan
Published by Universitas Katolik Santo Thomas
ISSN : 24431079     EISSN : 27158136     DOI : http://dx.doi.org/10.1234/akuntansi
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Riset Akuntansi dan Keuangan, terbit sejak 2015, merupakan Media Riset Akuntansi dan Keuangan yang menyajikan artikel hasil penelitian (empiris) serta isu akuntansi dan keuangan terkini yang mencakup Akuntansi Keuangan, Akuntansi Biaya, Akuntansi Manajemen, Akuntansi Sektor Publik, Akuntansi International, Auditing dan Perpajakan, setiap naskah yang dikirimkan ke Jurnal Riset Akuntansi dan Keuangan akan ditelaah oleh dewan editor yang relevan. Jurnal Riset Akuntansi dan Keuangan terbit 2 kali dalam satu tahun yaitu pada bulan Maret dan September .
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 13 Documents
 1   2 
Search results for , issue "Vol 9 No. 2 Tahun 2023" : 13 Documents clear
PENGARUH GAYA KEPEMIMPINAN, KOMPENSASI FINANSIAL, DAN KOMPENSASI NON FINANSIAL TERHADAP KINERJA KARYAWAN PADA PT. BPR NUSANTARA BONA PASOGIT 7 PEMATANG RAYA Sinaga, Ria Veronica; Sembiring, Sabeth; Purba, Gresia Ruth Elsani
Jurnal Riset Akuntansi & Keuangan Vol 9 No. 2 Tahun 2023
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v9i2.2987

Abstract

This study aims to determine and explain the influence of leadership style, financial compensation and non-financial compensation on employee performance at PT. BPR Nusantara Bona Pasogit 7 Pematang Raya. Data collection was carried out through questionnaires and documentation techniques. The research method used is quantitative, with 35 respondents taken using saturated or census sampling. Data analysis in this study used SPSS version 25. From the partial test results the t test shows tcount 2.046 > ttable 1.695 and the significance level is 0.030 <0.050 proving that leadership style has a positive and significant effect on employee performance. tcount 11.325 > ttable 1.695 and a significance level of 0.000 <0.050 proves that financial compensation has a positive and significant effect on employee performance. tcount 2.317 > ttable 1.695 and the significance level is 0.027 <0.050 proving that non-financial compensation has a positive effect on employee performance. The F test shows Fcount 68.113 > F Table 2.90 and a significant level of 0.000 <0.05 proves that leadership style, financial compensation and non-financial compensation have a positive and significant effect on employee performance. From the results of the discussion, the multiple linear regression equation obtained from the results of data processing is Y = 3.372 + 0.296X1 + 0.594X2 + 0.144X3 + e. That is, leadership style, financial compensation and non-financial compensation have a positive and significant effect on the performance of employees at PT. BPR Nusantara Bona Pasogit 7 Pematang Raya. The coefficient of determination (R Square) is 0.868, meaning that employee performance can be explained by the variables of leadership style, financial compensation and non-financial compensation of 86.8% while another 13.2% is explained by other variables not explained in this study such as work discipline, communication and enthusiasm.
PENGARUH PROFITABILITAS, LIKUIDITAS DAN LEVERAGE TERHADAP HARGA SAHAM PADA PERUSAHAAN SUB SEKTOR KONSTRUKSI DAN BANGUNAN YANG TERDAFTAR DI BEI PADA MASA PANDEMI Sembiring, Sabeth; Mahendra, A.; Shalini, Witya; Sinaga, Ria Veronica
Jurnal Riset Akuntansi & Keuangan Vol 9 No. 2 Tahun 2023
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v9i2.2988

Abstract

The purpose of this study was to obtain empirical evidence that there is an influence between the variables of profitability, liquidity, and leverage on stock prices in Construction and Building Sub-Sector companies listed on the IDX. This type of research is quantitative research. The data used in this research is secondary data. The population in this study includes all construction and building companies listed on the IDX in the 2020-2022 period. The sample in this study were 8 companies that met the criteria. The sampling technique in this study used purposive sampling. The data analysis used to test the hypothesis is multiple regression with a significance level of 5% and by using SPSS version 23.The results of this study indicate that the profitability and liquidity variables have no effect on stock prices, while the leverage variable has a partial effect on stock prices. Profitability, liquidity, and leverage simultaneously affect stock prices.
IMPLEMENTASI TAMBAHAN PENGHASILAN BERDASARKAN BEBAN KERJA DALAM PENINGKATAN KINERJA PEGAWAI NEGERI SIPIL (STUDI PADA KANTOR WALIKOTA MEDAN) Sembiring, Yan Christin Br; Parhusip, Poltak T.; Sembiring, Sabeth; Valensia, Feby
Jurnal Riset Akuntansi & Keuangan Vol 9 No. 2 Tahun 2023
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v9i2.2989

Abstract

This study aims to determine the implementation of additional income policies based on workload in the city of Medan using qualitative research through a descriptive approach. Data collection was carried out by the authors by means of document analysis, interviews, and observation. This research found the fact the provision of income addition was based in workload instead of a work achievement of goverment employees, accused the income addition policy in Medan City was not implemented well. One of some goals of income addition policy is to inerease the performance of government employees. In order to achieve that goal the goverment of Medan city should measure not only a level of job position and percentage of presence, but also an employees performance objective. Application of the additional income in the City of Medan was supposed to adjust to the minister No. 77 of 2020 and regulation on the matter of state apparatus utilization and bureaucratic reform of the republic of Indonesia No 1 of 2020 so that in determining the provisions and the provosions of addtional income does not happen confusion. In additon in implementing the goverment additional income based on workload should be the first to all civil servants, so that civil servants more prepared in the work policy. It can be done by the way obliges the head SKPD to socilize again the additional income based on workload that they have received before. In order for the purpose of the policy establishment can also be done by civil servants are required to be out in front of the SKPD. Therefore, the head SKPD have to come early before the civil servants other. It can also cause the supervision by the head SKPD.

Page 2 of 2 | Total Record : 13

 1   2 

Filter by Year

2023 2023


Reset
Filter By Issues
All Issue Vol 11 No. 1 Tahun 2025 Vol 10 No. 2 Tahun 2024 Vol 10 No. 1 Tahun 2024 Vol 9 No. 2 Tahun 2023 Vol 9 No. 1 Tahun 2023 Vol 8 No. 2 Tahun 2022 Vol 8 No. 1 Tahun 2022 Vol 7 No. 2 Tahun 2021 Vol 7 No. 1 Tahun 2021 Vol 6 No. 2 Tahun 2020 Vol 6 No. 1 Tahun 2020 Vol 5 No. 2 Tahun 2019 Vol 5 No. 1 Tahun 2019 Vol 4 No. 2 Tahun 2018 Vol 4 No. 1 Tahun 2018 Vol 3 No. 2 Tahun 2017 Vol 3 No. 1 Tahun 2017 Vol 2 No. 2 Tahun 2016 Vol 2 No. 1 Tahun 2016 Vol 1 No. 2 Tahun 2015 Vol 1 No. 1 Tahun 2015 More Issue