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Imang Dapit
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JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Published by Universitas Dian Nuswantoro
ISSN : -     EISSN : 27232522     DOI : https://dx.doi.org/10.56696/jaka.v3i1
Core Subject : Economy,
Economics, Econometrics & Finance
JAKA (Jurnal Akuntansi, Keuangan dan Auditing) adalah jurnal elektronik yang dikelola dan diterbitkan oleh Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Dian Nuswantoro, Indonesia. JAKA diterbitkan secara berkala dua kali setahun, setiap bulan April dan Oktober. JAKA (Jurnal Akuntansi, Keuangan dan Auditing) mempublikasikan hasil penelitian untuk memberikan kontribusi baru untuk literatur Akuntansi, Keuangan dan Auditing. Topik Jurnal JAKA terkait dengan semua aspek akuntansi, tetapi tidak terbatas pada topik berikut: 1. Financial Accounting 2. Management Accounting 3. Accounting Information System 4. Auditing 5. Corporate Governance 6. Behavioral Accounting 7. Professional Accounting Ethics 8. Public Sector Accounting 9. Accounting Education 10. Islamic Accounting 11. Capital Market 12. Ethics and Professionalism of Accountant 13. Corporate Social Responsibility
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 169 Documents
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Kepemilikan Manajerial Dalam Memoderasi Leverage Dan Aktivitas Usaha Terhadap Profitabilitas Marella Cahya Rini; I Gusti Ngurah Agung Suaryana
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 3, No 2 (2022): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v3i2.8986

Abstract

The purpose of this paper is to find out how the financial performance of the property and real estate sector companies on the Indonesia Stock Exchange for the 2017-2022 period in terms of leverage, business activity, and profitability. And find out how leverage and business activity influence the profitability of the observed company with managerial ownership as a moderator. There are 90 samples taken from the financial statements of 15 companies for 6 periods from 2017-2022. The data analysis technique used is Moderated Regression Analysis (MRA). The results of the analysis show that leverage have no significant effect on profitability, business activity had a positive effect on profitability, managerial ownership weakens the positive effect of leverage on profitability, and managerial ownership strengthens the positive effect of business activity on profitability.
Penerapan Konsep Kesehatan Jiwa Imam Al-Ghazali Dalam Bimbingan Dan Konseling Islam M.Yoga Pratama Harahap; Hendra Hendra
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 3, No 2 (2022): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v3i2.8848

Abstract

Mental health is a vital development factor and a national goal. Citizens of a country who are mentally healthy are expected to be able to contribute actively to the society in which they live. In an ideal state of mental health, a person is not only physically, mentally, spiritually and socially healthy, but also has the potential to lead a fruitful life. However, in reality, many different mental health problems exist in life. This study aims to discuss mental health in the perspective of the teachings of Imam Al-Ghazali. This investigation is a literary analysis based on textual analysis techniques using the literature review method. Mental health is seen as a model that includes adherence to one's religious beliefs, freedom from mental illness, development of a mature worldview, development of positive social relationships, and the desire for material and spiritual success. This article examines various approaches to mental health inspired by Imam Al-Ghazali that can be adapted to individual needs for guidance and support. The benefits of incorporating mental health concepts into training and counseling are explored in detail.
Analisis Faktor-Faktor Yang Mempengaruhi Penyerapan Tenaga Kerja Pada Sektor Pariwisata Di Provinsi Bali (2012-2021) Ketut Widiasih; Ni Nyoman Yuliarmi
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 3, No 2 (2022): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v3i2.8807

Abstract

The economic development of a region or a country is basically the interaction of various groups of variables including human resources, natural resources, capital, technology and others. The location of this research was conducted in the Province of Bali. This location was chosen because the province of Bali is famous for its tourism sector compared to other provinces. In addition, there are still problems regarding employment in the tourism sector, which continues to decline every year. This study uses data on the number of tourist arrivals visiting Bali Province in 2012-2021, hotel occupancy rates, and minimum wages in Bali province in 2012-2021 sourced from BPS Bali Province in 2021, and data on the number of tourist objects sourced from the Bali Province Tourism. This study uses panel data with a five-year time series from 2012-2021 and cross-sectional data for 9 regencies/cities in Bali Province. The results of the analysis show that the number of tourist visits, hotel occupancy rates, number of tourist objects, and the minimum wage simultaneously affect employment in the province of Bali. The number of tourist visits has a positive effect on employment, while the hotel occupancy rate, number of tourist objects, and the minimum wage partially have no positive and significant effect on employment in the Province of Bali.
Pengaruh Pertumbuhan Ekonomi, Upah Minimum Dan Tingkat Pendidikan Terhadap Penyerapan Tenaga Kerja Di Provinsi Bali I Kadek Aditya Kusumanegara; Ni Luh Karmini
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 3, No 2 (2022): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v3i2.8857

Abstract

Absorption of labor in the Province of Bali has become a problem in recent years. The unemployment rate in Bali continues to increase, and the number of people working in the informal sector continues to grow. Several factors cause the problem of labor absorption in Bali, one of the factors is the decline in the tourism industry. The purpose of this research to analyze how 1) the simultaneous effect of economic growth, minimum wage and level of education on labor absorption in the province of Bali; 2) the partial effect of economic growth, minimum wage and education level on labor absorption in Bali Province.This research used a quantitative approach. This type of data uses secondary data for the period 2017 – 2022 which was collected through the non-participant observation method. The research location is in the province of Bali which includes 9 regencies and cities. Data analysis techniques include descriptive statistics and multiple linear regression analysis using SPSS 25 software. The results show that: 1) economic growth, minimum wages and education level have a significant effect simultaneously on labor absorption in Bali Province; 2) economic growth and minimum wages have no partial effect on labor absorption, but the level of education has a significant effect on labor absorption. Based on the research results, it is expected that the government needs to increase the economic growth in the Province of Bali. This can be solved by developing the non-tourism sector, promoting investment, and empowering the small and medium enterprise sector.
Mengoptimalkan Efektivitas Komunikasi Bisnis Internal Dan Eksternal Untuk Peningkatan Kinerja Organisasi Dian Mei Suri; Nurul Amelia Pratiwi Ritonga; Thalia Anandani; Suhairi Suhairi
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 3, No 2 (2022): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v3i2.8834

Abstract

Effective business communication is an important key in achieving strategic goals and has a role to improve organizational performance. This journal aims to analyze the importance of effective business communication, both internally and externally. This journal discusses the meaning of internal and external business communication, challenges in internal and external business communication that may be faced by organizations during the process of implementing effective business communication, the impact of ineffective business communication on the organization, this aims to increase awareness for the organization to understand how important effective business communication is, and the last is the recommended strategy to deal with challenges and obstacles that may occur during the process of implementing effective business communication.
Faktor-faktor yang Mempengaruhi Niat Mahasiswa Mengikuti Kuliah Akuntansi dengan E-learning: Pendekatan Theory of Planned Behavior Entot Suhartono; Alfia Nita Pratiwi
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 4, No 1 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i1.9174

Abstract

One of the impacts of the COVID-19 pandemic in Indonesia is the shift from face-to-face learning to online distance learning or e-learning. One educational institution that adopts this learning system is a college or university. The institution must provide an e-learning system based on LMS (Learning Management System) to help manage and organize the learning process, especially in Accounting. Improve the ability and understanding of accounting for students. This research aims to analyze student learning behaviour through LMS-based e-learning with the Theory of Planned Behavior approach. The research data is primary data obtained through questionnaires with Dian Nuswantoro University accounting study program students as respondents with a sample of 100 students. The data analysis method used in the study was SEM (Structural Equation Modeling) using the SmartPLS application. Exogenous variables include attitudes towards behaviour, subjective norms, and perceived behavioural control, while endogenous variables include behavioural interest and behaviour. The results of this research analysis are that attitude towards behaviour; and subjective norms significantly positively affect behavioural interest. Perceived behavioural control has no significant effect on behavioural interest. Behavioural interest significantly affects the behaviour of using or accepting LMS-based e-learning as an accounting learning tool.Keywords: attitudes toward behavior; subjective norms; perceived behavioral control; behavioral intention.
Konsep Pengetahuan Sejarah Ibnu Taimiyah Pada Masa Yunani Dan Islam Hendra Hendra; Angga Pradana Kusuma
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 3, No 2 (2022): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v3i2.8849

Abstract

This study aims to analyze the concept of historical knowledge put forward by Ibn Taimiyah during the ancient Greek period and the development of Islam. Ibn Taimiyah is an Islamic scholar who lived in the 13th century AD, while ancient Greece is an important period in the history of human civilization which includes the classical and Hellenistic periods. The research method used is descriptive qualitative, by explaining more emphasis on the power of data analysis on existing data sources. The results showed that Ibn Taimiyah had a deep understanding of history and considered it an important source of knowledge. He stressed the importance of studying and understanding history as an effort to understand the journey of humanity and take lessons from the past. Ibn Taimiyah also highlighted the importance of understanding and criticizing existing historical sources in order to gain an accurate and objective understanding
Pengaruh Upah Minimum, Tingkat Pendidikan, Inflasi Dan Covid-19 Terhadap Penyerapan Tenaga Kerja Kabupaten/Kota Provinsi Bali Nyoman Trianka Arisandi; I Komang Gde Bendesa
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 3, No 2 (2022): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v3i2.8808

Abstract

Absorption of labor is one of the important factors in overcoming the problem of unemployment and to support economic development that is being carried out by developing countries in order to create equitable economic development. The research locations are in the districts/cities of Bali Province with secondary data obtained from the publications of the Central Bureau of Statistics (BPS). The number of observations in this study were 108 observations with a period of 12 years and involved 9 regencies/cities of Bali Province using the observation method, as well as using descriptive analysis techniques and panel data regression analysis. The results of the panel data regression test show that the most appropriate chosen model is the random effect model (REM). The results of the study found that the minimum wage, level of education, inflation and Covid-19 have a simultaneous effect on employment in districts/cities of Bali Province. Partially the minimum wage variable has a positive and significant effect on employment absorption in districts/cities of Bali Province. The level of education and inflation have no positive and insignificant effect, and Covid-19 has a significant effect on employment in districts/cities of Bali Province.
Perilaku Konsumsi Dalam Perspektif Ekonomi Islam: Studi Kasus Mahasantri Putri Pondok Pesantren Tarbiyatut Tholabah Kranji Paciran Lamongan Siti Nur Jami’uswaniyah; Eny Latifah
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 3, No 2 (2022): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v3i2.8894

Abstract

This study aims to find about: (1) the consumption behavior of female female student at the Tarbiyatut Tholabah Islamic Boarding School Kranji Paciran Lamongan, (2) an Islamic economic perspective on the consumption behavior of female female student at the Tarbiyatut Tholabah Islamic Boarding School Kranji Paciran Lamongan. This research method used is qualitative with the type of study research case. To collect data is done by interview, observation and documentation. The results of this study are: (1) consumption behavior of female student of the Tarbiyatut Tholabah Islamic Boarding School in consuming an item prioritizes want over needs., (2) the consumption behavior of female female student at the Tarbiyatut Tholabah Islamic Boarding School is not yet in accordance with Islamic economic principles related to the principles simplicity.
Strategi Dan Efektifitas Komunikasi Organisasi Dalam Mengatasi Konflik Kerja Di Lingkungan Humas Pemko Medan Andika Suhartono; Wardayani Wardayani
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 3, No 2 (2022): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v3i2.8836

Abstract

This study aims to find out how the strategy and effectiveness of organizational communication in overcoming work conflicts in the Pemko Medan Public Relations environment. Managing individual behavior towards the internal organization really needs to be done so that the communication that is established becomes effective. Effective communication will determine the quality of results and the process of achieving organizational goals. But on the contrary, if individuals cannot minimize the conflicts that occur within an organization, it will be able to have adverse effects such as feelings of discomfort and decreased work motivation of every member of the organization. Individuals who understand organizational management have a role in reducing and resolving conflicts that occur within the organization. And by maintaining effective communication, it will be able to reduce conflicts that occur within the organization.

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