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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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PENGARUH KEPEMILIKAN INSTITUSI, LIKUIDITAS, LEVERAGE TERHADAP FINANCIAL DISTRESS DENGAN PROFITABILITAS SEBAGAI VARIABEL PEMODERASI. PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2016-2020. Titik Dwiyani; Purnomo
Media Akuntansi Vol 33 No 02 (2021): Juli - Desember 2021
Publisher : STIE St. Pignatelli Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47202/mak.v33i02.126

Abstract

Penelitian ini bertujuan menguji apakah variabel kepemilikan institusi (Kep-I), ikuiditas dan leverage  dengan profitabilitas sebagai variabel pemoderasi berpengaruh terhadap financial distress. Penelitian ini menggunakan sampel perusahaan pertambangan yang terdaftaf di BEI periode 2016 hingga 2020. Metode penelitian yang digunakan adalah dengan menggunakan analisis regresi linier berganda dan menggunakan moderated regretion analisys dengan menggunakan SPSS. Sampel perusahaan pertambangan yang digunakan sebanyak 30 perusahaan dari jumlah perusahaan pertambangan seluruhnya 45. Hasil penelitian menyatakan bahwa uji determinasi menunjukkan hasil 52,3% yang artinya 47,7% dipengaruhi variabel yang tidak masuk dalam model penelitian. Uji simultan (F) terbukti semua variabel berpengaruh terhadap financial distress. Uji parsial (t) menunjukkan variabel kep-I berpengaruh negatif, namun variabel likuiditas dan leverage berpengaruh positif serta ROA tidak berpengaruh terhadap financial distress. Hasil uji MRA menunjukkan hasil bahwa variabel profitabilitas yang diukur dengan ROA hanya mampu memoderasi variabel leverage,namun tidak mampu memoderasi variabel Kep-I dan Likuiditas terhadap financial distress.
ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH KOTA SURAKARTA TAHUN 2017-2019 Vitalis Ari Widiyaningsih; Margaretha Prihatiningsih
Media Akuntansi Vol 33 No 02 (2021): Juli - Desember 2021
Publisher : STIE St. Pignatelli Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47202/mak.v33i02.127

Abstract

This study aims to determine the Financial Performance of Surakarta City's Regional Revenue for the 2017-2019 period and find out the Financial Performance of Surakarta City's Regional Expenditure for the 2017-2019 period. This research is a quantitative descriptive study, namely research that seeks to describe the current problem solving using numbers, starting from data collection, interpretation of the data and the appearance of the results. Data collection techniques used in this study using documentation techniques. The data used is secondary data in the form of the Surakarta City Regional Budget Realization Report for 2017-2019. The expected results of this study indicate that the Financial Performance of Surakarta City's Regional Revenue is generally said to be good. Revenue performance is good as seen from the Regional Income Variance, Regional Income Growth, Regional Income Financial Ratios seen from the Degree of Decentralization, Regional Financial Dependence Ratio, Effectiveness and Efficiency Ratio of Regional Taxes, and the Degree of BUMD Contribution. In general, the performance of the Surakarta Regency Government's Regional Expenditure Financial Performance can be said to be good. Expenditure performance is good as seen from the Regional Expenditure Variance, Regional Expenditure Growth, and Shopping Harmony.
PENGARUH BEBAN KERJA, STRES KERJA DAN KELELAHAN KERJA TERHADAP KINERJA KARYAWAN PADA WARUNG MAKAN BURJO 24 JAM DI AREA SOLO Desi Kurnia Putri; Kasidin
Media Akuntansi Vol 33 No 02 (2021): Juli - Desember 2021
Publisher : STIE St. Pignatelli Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47202/mak.v33i02.128

Abstract

This study aims to analyze the effect of workload, work stress and work fatigue on employee performance at a 24-hour burjo food stall in the Solo area. This research was conducted at several 24-hour burjo food stalls in the Solo area. This study used a sample of 95 employees. The sampling method uses probability sampling, namely the simple random sampling method. and the data used are primary data obtained from distributing questionnaires to respondents. The data that has been obtained is processed with the SPSS program using several variables, namely workload, work stress, work fatigue and employee performance. The results showed that the workload had a negative and significant effect on employee performance, this can be seen from the t value of -6.597. Job stress has a positive and significant effect on employee performance, this can be seen from the t value of 0.353. Job fatigue has a negative and significant effect on employee performance, this can be seen from the t value of -7.549.
KOMITMEN ORGANISASI BERDAMPAK PADA KINERJA PEGAWAI DITINJAU DARI ASPEK DISIPLIN KERJA, DIKLAT DAN PROFESIONALISME Iwan Dwi Cahyanto; Basuki Sri Rahayu
Media Akuntansi Vol 33 No 02 (2021): Juli - Desember 2021
Publisher : STIE St. Pignatelli Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47202/mak.v33i02.129

Abstract

The purpose of the study was to determine, test and analyze empirically the effect of work discipline, training and professionalism on employee commitment and performance at DPMPTSP Karanganyar Regency. Sampling using the census technique of 35 respondents. Research data is primary data, namely data obtained directly from respondents. Data collection techniques using observation, questionnaires and documentation. The data analysis technique used instrument test, linearity test, hypothesis test, path analysis. The results showed that training and professionalism had a significant effect on commitment, while work discipline had no significant effect on commitment; work discipline, training, professionalism and commitment have a significant effect on performance. The F test results show that work discipline, training, professionalism and commitment have a significant effect on performance. The total R2 test results are 0.981, meaning that the performance variable is explained by work discipline, training, professionalism, and commitment of 98.1 %, the remaining 1.9 % is explained by other factors outside the research model. The results of the path analysis show that the direct path of work discipline to performance is the most dominant and most effective path to improve performance. The commitment intervening variable cannot mediate all independent variables on the dependent variable.
PENGARUH AUDIT TENURE, AUDITOR SPESIALIS DAN PENGUNGKAPAN SUKARELA TERHADAP ASIMETRI INFORMASI DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI Heru Suwasono; Vitalis Ari Widiyaningsih
Media Akuntansi Vol 33 No 02 (2021): Juli - Desember 2021
Publisher : STIE St. Pignatelli Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47202/mak.v33i02.130

Abstract

Penelitian ini bertujuan untuk menemukan bukti mengenai pengaruh audit tenure, auditor spesialis, dan pengungkapan sukarela terhadap asimetri informasi. Penelitian ini juga akan menguji apakah komite audit dapat memperkuat atau memperlemah pengaruh audit tenure, auditor spesialis, dan pengungkapan sukarela terhadap asimetri informasi. Penelitian ini menggunakan sampel perusahaan perbankan yang terdaftar di Bursa Efek Indonesia selama periode 2013-2017. Jumlah perusahaan perbankan yang dijadikan sampel penelitian adalah 29 perusahaan dengan pengamatan selama 5 tahun. Penelitian ini berdasarkan purposive sampling. Total sampel penelitian ini adalah 145 laporan keuangan. Pengujian hipotesis dalam penelitian ini menggunakan teknik analisis regresi berganda dan MRA (Moderated Regression Analysis). Hasil penelitian menunjukkan bahwa auditor spesialis berpengaruh negatif terhadap asimetri informasi, sedangkan pengungkapan sukarela dan audit tenure tidak berpengaruh terhadap asimetri informasi. Penelitian ini menemukan bukti bahwa interaksi antara audit tenure dengan komite audit berpengaruh terhadap asimetri informasi. Interaksi antara auditor spesialis dengan komite audit juga terbukti berpengaruh terhadap asimetri informasi.  
IMPLEMENTASI INQUIRY-BASED LEARNING DI MASA PANDEMI (Studi Kasus di ABA St. Pignatelli Surakarta) Muhammad Sirod; Poniman
Media Akuntansi Vol 33 No 02 (2021): Juli - Desember 2021
Publisher : STIE St. Pignatelli Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47202/mak.v33i02.131

Abstract

This research aims to understand the extent of the students’ participation to join the lectures during the Covid-19 pandemic, that requires the lectures to be conducted through online system. In such a condition Inquary-based learning is selected as an appropriate method of learning, in which the students’ independence is needed. The researchers conducted a case study on the application of inquiry-based learning, especially in the subject of Structure-Grammar, at the English Study Program, Academy of Foreign Language St. Pignatelli Surakarta In the implementation of this method the students are expected to be autonomous learners who must be aware of themselves that they need particular knowledge and consequently, with their own accord they will find any sources from both reference-books and scientific webs. The role of the lecturer is to guide them in such a way that they master the minimum requirements. The research results show that the students of Semester II give 66.66% of positive response, and those of Semester IV 73.55%. There are more than 25 % of students who do not give positive participation to the lectures due to several obstacles, namely the lack of smart phones, adequate computers or internet access. Although the results are not so satisfying, they can be used as a reference for autonomous learning.
KETERKAITAN MODAL INTELEKTUAL, STRATEGI DIVERSIFIKASI, KEPUTUSAN PENDANAAN DAN STRUKTUR KEPEMILIKAN DENGAN KINERJA KEUANGAN PADA PERBANKAN DAN ASURANSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN PERIODE 2017-2020 Darmanto; Yenni Maria Sridarta; Etheldreda Prabandasari Bria
Media Akuntansi Vol 34 No 01 (2022): Januari - Juni 2022
Publisher : STIE St. Pignatelli Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47202/mak.v34i01.150

Abstract

This study aims to determine the effect of Ownership Structure, Diversification Strategy, Intellectual Capital, and Funding Decisions on the Company's Financial Performance. The independent variables in this research are Ownership Structure, Diversification Strategy, Intellectual Capital, and Funding Decisions. Meanwhile, the Depanden variable in this study is the Company's Financial Performance.The population in this study are financial and insurance companies in the financial sector listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. The sample used was 40 companies using purposive sampling method. This research uses multiple linear regression analysis method.The results of hypothesis testing show that Managerial Ownership has a positive effect on financial performance, Institutional ownership has a positive effect on financial performance. Public Ownership has a positive effect on financial performance. Diversification strategy has a positive effect on financial performance,Intellectual Capital has a positive effect on financial performance., Funding decisions have a positive effect on financial performance.
ANALISIS PENGARUH MODAL KERJA TERHADAP PROFITABILITAS (STUDI EMPIRIS PADA PERUSAHAAN LQ 45 DI BURSA EFEK INDONESIA) Sri Yuliati; Anis Mayang Sari
Media Akuntansi Vol 34 No 01 (2022): Januari - Juni 2022
Publisher : STIE St. Pignatelli Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47202/mak.v34i01.151

Abstract

This study aims to determine the effect of working capital ratios either partially or simultaneously on profitability, with the ratios tested are cash turnover, receivable turnover, inventory turnover and Return on Investment (ROI). The statistical method used in this study is multiple linear regression and the classical assumption test is carried out first. The results showed that cash turnover has a t-count > t- table (2.426> 2.02619) which means that it has a significant effect on ROI, receivable turnover has a t-count value > t-table (2.455> 2.02619) which meaning that it has a significant effect on ROI, inventory turnover has a value of t-count > t-table (3.360> 2.02619) which means it has a significant effect on ROI. Cash turnover, receivable turnover, inventory turnover together have a significant effect on ROI with a value of f-count > f-table (14,114>2.87). Adjusted R Square value is 50,2% which means that variations in receivable turnover, cash turnover, inventory turnover can affect the company's Return on Investment (ROI) by 50,2% and the remaining 49,8% is influenced by other variables outside of this study.
PENGARUH METODE RGEC TERHADAP PENILAIAN TINGKAT KESEHATAN BANK PADA PERUSAHAAN PERBANKAN (STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI BEI TAHUN 2018-2020) Dewi Kartikasari; Evi Dewi Kusumawati
Media Akuntansi Vol 34 No 01 (2022): Januari - Juni 2022
Publisher : STIE St. Pignatelli Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47202/mak.v34i01.152

Abstract

Penelitian dengan judul “Pengaruh Metode RGEC Terhadap Penilaian Tingkat Kesehatan Bank Pada Perusahaan Perbankan” (Studi Empiris Pada Perusahaan Yang Terdaftar di BEI Tahun 2018-2020) bertujuan untuk mengetahui pengaruh metode RGEC (Risk Profile, Good Corporate Governance, Earnings, Capital) terhadap penilaian tingkat kesehatan bank melalui peraturan Bank Indonesia No.13/1/PBI/2011.Penelitian ini menggunakan populasi dan sampel perusahaan perbankan yang terdaftar di BEI tahun 2018-2020 dengan menggunakan metode stratified purposive sampling. Berdasarkan metode tersebut didapat 29 perusahaan yang dapat digunakan sebagai sampel penelitian. Penelitian ini merupakan penelitian deskriptif dengan pendekatan kuantitatif. Variabel Risk Profile diukur menggunakan rasio NPL dan LDR. Good Corporate Governance diukur dengan penilaian self assessment dari perusahaan. Earnings diukur menggunakan rasio ROA, ROE, NIM dan BOPO serta Capital diukur menggunakan rasio CAR. Hasil penelitian menunjukkan bahwa pada masa sebelum dan saat pandemi terdapat 8 perusahaan perbankan yang mengalami penurunan tingkat kesehatan bank, 4 perusahaan perbankan yang mengalami kenaikan tingkat kesehatan bank, dan 17 perusahaan perbankan yang tidak mengalami perubahan tingkat kesehatan bank. Hal ini mencerminkan sebagian besar bank mampu menghadapi pengaruh negative dari perubahan kondisi yang mungkin terjadi.
ANALISIS PENGARUH PENGALAMAN KERJA, DISIPLIN KERJA DAN GAYA KEPEMIMPINAN TERHADAP KINERJA PEGAWAI SMA N 1 KARANGRAYUNG KABUPATEN GROBOGAN M. Budiyono; Kasidin
Media Akuntansi Vol 34 No 01 (2022): Januari - Juni 2022
Publisher : STIE St. Pignatelli Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47202/mak.v34i01.153

Abstract

This study purpose was determined the effect of work experience, work discipline and leadership style on employee performance at SMA N 1 Karangrayung, Grobogan Regency. The study was used descriptive and verification research with a total sample of 61 people. The sampling method used the saturated sampling method. Data collection methods are questionnaires and observation. The research instrument used a Likert scale. The data analysis methods were used descriptive tests, data quality tests, namely validity and reliability tests, multiple linear regression analysis, hypothesis testing (t test), model test (f test) and multiple determination coefficient test (R2). The conclusions obtained in this study are 1) Work experience has a positive and significant effect on employee performance at SMA N 1 Karangrayung, Grobogan Regency, 2) Work discipline has a positive and significant effect on employee performance at SMA N 1 Karangrayung, Grobogan Regency, and 3) Leadership style has a positive effect and significant to the employees performance of SMA N 1 Karangrayung, Grobogan Regency.

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