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Media Akuntansi
Published by Sekolah Tinggi Ilmu Ekonomi St. Pignatelli Surakarta
ISSN : 08542449     EISSN : 26848147     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Media Akuntansi diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi (STIE) St. Pignatelli Surakarta sebagai media untuk menyalurkan pemahaman tentang pendidikan dan ekonomi berupa hasil penelitian lapangan atau laboratorium maupun studi pustaka. Jurnal ini diterbitkan dua kali dalam setahun yaitu pada bulan Januari-Juni, Juli-Desember.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 75 Documents
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PERAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP TINGKAT KONSERVATISME AKUNTANSI Ign. Novie Endi Nugroho; Devina Putri Sihono
Media Akuntansi Vol 30 No 02 (2018): Juli - Desember 2018
Publisher : STIE St. Pignatelli Surakarta

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Abstract

The objective of this research is to investigate the effect of board characteristics as part of corporate governance to conservatism in financial reporting. The board characteristics that was applied in this research are independency of boards, managerial ownership, existence of audit committee, board size and the number of boards meeting. This research uses two measurements of conservatism, accrual as accounting based measure and book to market ratio as market based measure, also uses control variable, that are institutional ownerships, size and leverage. The population in this research are all of the manufacture firm listed in the Indonesia Stock Exchange (IDX) for the period 2013-2015. Total sample in this research are 30 firm selected by purposive sampling. Data analyzed by classic assumption tests and examination hypothesis by multiple linear regression method. The result of this research show that boardsize, leverage, and size has significant effect to conservatism measured by accrual, while institutional ownerships and size has significant effect to conservatism measured by book to market ratio.
KETERKAITAN GENDER, USIA, PENGALAMAN, PENDIDIKAN, TERHADAP ORIENTASI STRATEGI PADA PUSAT PERDAGANGAN GADGET SINGOSAREN, SGM, PARAGON, SOLO SQUARE, PGS DI SURAKARTA Yusup Hari Subagya; Lucia Desi Kusrini
Media Akuntansi Vol 30 No 02 (2018): Juli - Desember 2018
Publisher : STIE St. Pignatelli Surakarta

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Abstract

Food is a necessity for the people of Indonesia is no exception Surakarta society. The growth of the quantity of food industry in Surakarta very high but growth is very low quality. Competition among the industry is very tight so it requires a strategy that can win the competition.The purpose of this study to analyze the effect of food on the characteristics of SMEs entrepreneurial orientation, customers, competitors, innovation, competitive advantage. This influence can be used to optimize the performance of the organization. This study population food industry in Surakarta. With convenience sampling method determined 100 samples. Methods of analysis used cross-analysis (Cros Tab). The results of this research are gender, education, experience, and age orietasi significant positive effect on customers, competitors, Entrepreneurship, innovation. and performance of SMEs
RASIO RENTABILITAS DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABLE MODERATING PADA BANK SWASTA NASIONAL Titik Dwiyani; Purnomo
Media Akuntansi Vol 30 No 02 (2018): Juli - Desember 2018
Publisher : STIE St. Pignatelli Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47202/mak.v30i02.87

Abstract

Penelitian dengan judul Analisis Rasio Rentabilitas dan Likuiditas Terhadap Nilai Perusahaan Pada Bank Swasta Nasional ini bertujuan untuk mengetahui pengaruh rasio rentabilitas dengan proksi Return On Assets-ROA, Return On Equity-ROE, Net Interest Margin dan BOPO serta rasio likuiditas menggunakan proksi Loan to Deposite Ratio- LDR, sedangkan variable dependen yang digunakan adalah Nilai Perusahaan. Sampel yang digunakan adalah perusahaan yang terdaftar di BEI tahun 2008-2010. Sampel penelitian sebanyak 66 perusahaan dengan metode pengambilan data secara purposive sampling. Hasil penelitian dengan menggunakan analisa regresi menunjukkan bahwa variable ROA tidak berpengaruh signifikan, variable ROE tidak berpengaruh signifikan, variabel NIM berpengaruh signifikan, BOPO tidak berpengaruh signifikan dan LDR tidak berpengaruh signifikan. Hasil uji secara bersama menunjukkan hasil tidak berpengaruh signifikan. Hasil uji dengan variabel pemoderasi menunjukkan kemampuan mempengaruhi yang yang sangat kecil. Sedangkan uji determinasi menunjukkan pengaruh yang sangat kecil yaitu 0.770. hal ini menunjukkan nilai perusahaan lebih ditentukan faktor lainnya yang tidak termasuk dalam model.
PENGARUH ENGLISH SPEAKING ABILITY, HOSPITALITY, KONSEP BUDAYA DAN LOKASI HOTEL TERHADAP KEPUASAN TAMU DI SOLO PARAGON HOTEL Melania Lulut Mariani; Heru Suwasono
Media Akuntansi Vol 32 No 02 (2020): Juli - Desember 2020
Publisher : STIE St. Pignatelli Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47202/mak.v32i02.92

Abstract

The aim of this research is to learn the factors that are influencing the satisfaction of the guests who spend the days and spend the nights at Solo Paragon Hotel. Solo is one of the cities which has many visitors who spend their time for spending their holidays by enjoying culinary or having refreshing. Many people spend their time and the nights because they have to attend meetings or do their jobs. Satisfaction of the hotel guests is very important for the hotel management. It is considered as the achievement when the guests feel satisfied during their stay at that hotel. Satisfaction of the hotel guests is considered as the main key the hotel must provide as it will deterrmine the survival of the hotel. So, the hotel must always try to provide it. There are four factors that can influence the satisfaction of the hotel guests of Solo Paragon Hotel, they are : English Speaking ability, hospitality, the concept of culture and the location of the hotel. The guests get satisfaction during their stay and the nights they spend at Solo Paragon Hotel because of the complete facilities, the nice hospitality, good service and the strategic location of the hotel. The data are collected from the guests of Solo Paragon Hotel who spend the nights there by filling out the guest reiew and by having the interview. Then they are analyzed using qualitative and desctiptive methods. The result of the research showed that the English Speaking ability, hospitality, the concept of culture and the location of the hotel can influence the satisfaction of the guests of Solo Paragon Hotel.
LINKAGES FINANCIAL DISTRESS, GROWTH OPPORTUNITIES, LITIGATION RISK, POLITICAL COST AND ACCOUNTING CONSERVATISM Darmanto; Karlina Hogiana Suprihadi Putri
Media Akuntansi Vol 32 No 02 (2020): Juli - Desember 2020
Publisher : STIE St. Pignatelli Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47202/mak.v32i02.95

Abstract

This study aims to examine whether Financial Distress, Growth Opportunities, Litigation Risk and Political Cost Against Accounting Conservatism in Manufacturing Companies on the Stock Exchange in 2016-2018. Population used in this study is manufacturing companies listed on the Indonesia Stock Exchange. The samples used were 75 companies per year with a sampling technique using purposive sampling method. The data used in the form of the company's annual financial statements obtained from www.idx.co.id. Data analysis techniques were performed using multiple regression analysis with the help of SPSS version 16.0 Data analysis of this study uses multiple linear regression which results that the risk of litigation has a positive and significant effect on accounting conservatism, while financial distress, growth opportunities, and political cost do not significantly influence accounting conservatism. This study also shows that the independent variables influence the dependent variable together. Adjusted R2 test results mean that the independent variable affects the dependent variable of accounting conservatism by 35.5%, and the remaining 64.5% is influenced by other factors not tested in this study.
BAGAIMANA MEMBUAT “BANTAL LEHER dan TAS JAGONG” DARI LIMBAH PERCA KAIN BATIK? (Pelatihan pada Ibu-ibu PKK di Kecamatan Banjarsari Surakarta) Hariyanti; Nuryati
Media Akuntansi Vol 32 No 02 (2020): Juli - Desember 2020
Publisher : STIE St. Pignatelli Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47202/mak.v32i02.96

Abstract

Pelatihan Pembuatan Bantal Leher dan Tas Batik ini berlokasi di kantor kelurahan Manahan dan di RW 3 Joglo dengan dihadiri total ibu-ibu PKK kurang lebih 50 dengan dihadiri para ibu pengurus tiap-tiap RT se-kecamatan Banjarsari Surakarta pada tanggal 27 Maret 2020, dan di Joglo tanggal 15 Juli 2020. Adapun metode yang digunakan ceramah, praktek, tanya jawab.. Tujuan pengabdian masyarakat ini adalah untuk memberdayakan ibu-ibu PKK kecamatan Banjarsari Surakarta dengan memberi pengetahuan dan ketrampilan tentang pemanfaatan limbah perca kain batik diubah menjadi produk yang bernilai jual tinggi, sehingga dapat menambah pendapatan keluarga dan berkembang menjadi usaha yang menjanjikan pada masa mendatang. Hasil akhir agar ibu-ibu PKK kecamatan Banjarsari Surakarta dapat membuat sendiri produk yang berbahan utama perca batik menjadi produk yang bermanfaat secara mandiri dirumah.. Berdasarkan hasil evaluasi yang dilakukan ternyata secara umum ada peningkatan pengetahuan dan ketrampilan peserta dalam mengolah perca batik. Target setelah dilaksanakan pelatihan cukup menggembirakan 75% tujuan pelatihan tercapai dan sisanya perlu ditindak lanjuti dengan pendampingan untuk Pengabdian Kepada Masyarakat berikutnya.
MENINGKATKAN JIWA KEWIRAUSAHAAN DI KALANGAN MAHASISWA Poniman; Muhammad Sirod
Media Akuntansi Vol 32 No 02 (2020): Juli - Desember 2020
Publisher : STIE St. Pignatelli Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47202/mak.v32i02.97

Abstract

The aim of this research is to describe the influence of lectures on business English and entrepreneurship on the entrepreneuial spirit among university students. This deals with the five aspects of entrepreneurship spirit, namely (1) Knowledge on entrepreneurship, (2) Interest to be an entrepreneur, (3) Perception on the role of entrepreneurs in national development, (4) Toughness of being an entrepreneur and (5) Potency to be an entrepreneur. This research uses comparative method, in which the data are compared, between those taken before and after the respondents join the two kinds of lectures above. The results of the study show that (1) The students of ABA and STIE St. Pignatelli Surakarta have got the spirit of entrepreneurship with the point of 2,38; (3) The two lectures are able to increase the aspects of entrepreneurial spirit with significant point 0,96 (from 2.38 to 3.34 (2) The increase of each aspect of entrepreneurial spirit are: (a) Knowledge on entrepreneurship by 0.98 (from 2,23 to 3,21), (b) Interest to be an entrepreneur 0,83 (from 2,6 to 3,43, (c) Perception on the role of entrepreneurs in national development 0,96 (from 2,64 to 3,6, (d) Toughness of being an entrepreneur 0,94 (from 2,29 to 3,23) and (e) Potency to be an entrepreneur 0,96 (from 2,3 to 3,26).
FACTORS THAT INFLUENCE THE INTEREST OF ACCOUNTING STUDENTS TO BECOME EXTERNAL AUDITORS Endang Purwaningsih; Agastasia Chrismawati
Media Akuntansi Vol 32 No 02 (2020): Juli - Desember 2020
Publisher : STIE St. Pignatelli Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47202/mak.v32i02.98

Abstract

This research aims to analyze the influence of the intrinsic value of work, social values, work environment, personality, financial rewards, considerations job market, professional recognition, professional training on accounting student interests in choosing a career into an external audit. Samples used in 113 accounting students in the final semester or already following auditing course 1 and auditing course 2, from 7 colleges in Solo, Salatiga, Semarang, and Yogyakarta. Analysis techniques used multiple linear regression analysis. As a result of this study, the intrinsic value of the work financial rewards, and job market considerations have a significant positive effect interest in accounting students in choosing a career to be external audit. Variables of social values, work environment, personality, professional recognition, and professional training are not and insignificant to the interest of accounting students in selecting career to become an external audit.
STRATEGI PENCADANGAN KERUGIAN PIUTANG PADA KOPERASI SERBA USAHA KARYA SEMBADA PERUMDA PERGUDANGAN SURAKARTA Basuki Sri Rahayu; Heriyanta Budi Utama
Media Akuntansi Vol 32 No 02 (2020): Juli - Desember 2020
Publisher : STIE St. Pignatelli Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47202/mak.v32i02.99

Abstract

Kegiatan pendampingan tentang strategi pencadangan kerugian piutang pada Koperasi Serba Usaha (KSU) “ Karya Sembada ‘ Perumda Pergudangan dan Aneka Usaha Pedaringan Kota surakarta. Tujuan kegiatan pengabdian kepada masyarakat adalah memberikan pemahaman dan pendampingan kepada pengurus dan anggota Koperasi Serba Usaha (KSU) Karya Sembada Perumda Pergudangan dan Aneka Usaha Pedaringan Kota Surakarta sehingga para pengurus dan anggota mampu memahami tentang manajemen atau pengelolaan piutang yaitu berhubungan strategi pencadangan pitang. penghapusan kerugian piutang tak tertagih khususnya dibidang usaha simpan pinjam. Pelaksanaan kegiatan ini diharapkan dapat mewujudkan pengurangan kerugian piutang atau pengembalian pinjaman yang bermasalah di Koperasi Serba Usaha (KSU) Karya Sembada sehingga perputaran pinjaman akan bertambah dan koperasi Serba Usaha (KSU) Perumda Pergudangan Dan Aneka Usaha Pedaringan Kota Surakarta mampu berkembang baik untuk memenuhi tuntutan pengurus dan anggotanya. Hasil kegiatan dalam hal ini peserta yaitu pengurus dan anggota yang hadir merespon positif atas pembahasan materi dari tim dan berharap akan dapat menambah wawasan dalam mengelola koperasi khususnya dibidang usaha simpan pinjam.diharapkan dapat meminilkan tunggakan pinjaman yang masih ada walaupun relatif sedikit.
MEKANISME GCG, LEVERAGE, PROFITABILITAS, TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2016 – 2018 Titik Dwiyani; Purnomo
Media Akuntansi Vol 32 No 02 (2020): Juli - Desember 2020
Publisher : STIE St. Pignatelli Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47202/mak.v32i02.100

Abstract

Research entitled "Mecanisme GCG, Leverage, ROA on Tax Avoidance " on manufacturing companies listed on the Indonesia Stock Exchange in the period 2016 - 2018 aims to determine the effect of GCG, Leverage, ROA on Tax Avoidance . Proxies used are Kom-I, Kom-A, Kep-I,DAR, ROA, and Tax Avoidance. The population and research sample are manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018 using the stratified purposive sampling method. Based on these methods 37 companies were obtained that could be used as research samples. Analysis of research data using multiple linear regression were analyzed using SPSS. The partial analysis test results show the results of GCG affect to Tax Avoidance and Leverage, ROA not affect Tax Avoidance.

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