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Mochamad Nuruz Zaman
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INDONESIA
Journal of Accounting Issues
Published by Scientia Integritas Utama
ISSN : 29856027     EISSN : 29855713     DOI : https://doi.org/10.56282/sar.v1i1.160
Core Subject : Economy, Humanities, Social,
Humanities Economics, Econometrics & Finance Social Sciences
Journal of Accounting Issues is the premier journal for publishing articles reporting the results of accounting research and explaining and illustrating related research methodology. It publishes two issues per year in June and December
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 6 Documents
 1 
Search results for , issue "Vol. 2 No. 1 (2023): Journal of Accounting Issues" : 6 Documents clear
THE EFFECT OF LEADERSHIP, MOTIVATION, AND SERVICE QUALITY OF VILLAGE HEAD ON COMMUNITY AWARE IN PAYING TAXES ON LAND BUILDING IN LUWU DISTRICT Ikhrar Septa Margono; Musran Munizu; Julius Jilbert
Journal of Accounting Issues Vol. 2 No. 1 (2023): Journal of Accounting Issues
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/sar.v2i1.374

Abstract

This study aims to: (1) find out and analyze the influence of the variables of leadership, motivation, and service quality of village heads on public awareness in paying taxes on land and building in Luwu district; and (2) find out and analyze the variables that have dominant influence. The method of analysis used in this study was the multiple linear regression analysis. The results are: (1) The variables of leadership, motivation, and service quality have a significant influence on community awareness in paying taxes on land and building; (2) The service quality variable has a dominant influence on the community awareness; (3) Based on the results of data analysis with multiple linear regression, leadership, motivation, and service quality have an influence of 14.4%, 31.8%, and 44.1% respectively; (4) Based on the result of determination coefficient test (R), 78.2% of community awareness can be explained by the variables of leadership, motivation, and service quality. The rest 21.8% can be explained by other causes that are not discussed in the study.
PENGARUH PERCEIVED EASE OF USE, PERCEIVED USEFULNESS TERHADAP INTENTION TO USE FINANCIAL TECHNOLOGY DENGAN ATTITUDE TOWARD USING SEBAGAI VARIABEL INTERVENING (STUDI PADA UMKM DI KECAMATAN PANAKUKKANG KOTA MAKASSAR) Andi Navira; Sumardi; Muhammad Sobarsyah
Journal of Accounting Issues Vol. 2 No. 1 (2023): Journal of Accounting Issues
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/sar.v2i1.377

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh perceived ease of use, perceived usefulness terhadap intention to use e-wallet (fintech) dengan attitude toward using sebagai variabel intervening Studi pada UMKM di Kecamatan Panakukkang Kota Makassar. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan analisis deskriptif. Adapun teknik pengambilan sampel menggunakan purposive sampling, dan sebanyak 100 sampel responden yang memenuhi kriteria bersedia merespon penelitian ini melalui kuesioner. Teknik pengambilan data yaitu data primer atau data yang diambil langsung dari responden melalui kuesioner dan data sekunder. Teknik analisis data menggunakan partial least square. Hasil penelitian menunjukkan bahwa perceived ease of use berpengaruh positif terhadap attitude toward using, perceived ease of use berpengaruh positif terhadap intention to use e-wallet (fintech), perceived usefulness berpengaruh positif terhadap attitude toward using, perceived usefulness berpengaruh positif terhadap intention to use e-wallet (fintech), attitude toward using berpengaruh positif terhadap intention to use e-wallet (fintech), perceived ease of use berpengaruh terhadap intention to use e-wallet (fintech) melalui attitude toward using dan perceived usefulness berpengaruh positif terhadap intention to use e-wallet (fintech) melalui attitude toward using.
ANALYSIS OF BUSINESS DEVELOPMENT STRATEGY IN PT. PORT OF INDONESIA IV (PERSERO) BIAK BRANCH Ronaldo Pandean; Abdul Rahman Kadir; H Muh Sobarsyah
Journal of Accounting Issues Vol. 2 No. 1 (2023): Journal of Accounting Issues
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/sar.v2i1.378

Abstract

This study aims to determine the business development strategy at PT. Pelabuhan Indonesia IV (Persero) Biak Branch. The data needed in this research are primary data and secondary data. Primary data was obtained by combining interview, observation and document review methods while secondary data was obtained through document review and literature study. Data analysis went through stages, namely 1) the input stage to the EFE and IFE matrices, 2) Determination of corporate strategy, 3) the decision stage to produce SO, WO, ST, WT strategies and choice of strategy. The results of the study show that 1) based on the internal external matrix, the suggested corporate strategy is a growth strategy as described in square V. This strategy emphasizes expanding the company by taking over the port of Nabire. 2) based on the SWOT matrix, the suggested strategies are a) increasing market share, b) increasing the quality and quantity of human resources, c) increasing good relations with partners, d) increasing the capacity of docks, warehouses and stockpiles, e) adding equipment communication and patrolling, f) procuring and implementing computerized accounting systems g) increasing socialization and promotion, h) preparing feasibility to improve service quality, j) conducting service differentiation,
THE EFFECT OF EMPLOYEE SHARE PRICE EXPECTATIONS AND EMPLOYEE SHARE OWNERSHIP SATISFACTION ON EMPLOYEE ORGANIZATIONAL COMMITMENT AT PT. TELKOMUNICATIONS INDONESIA, TBK Ardiansyah Adil Hanif; H Syamsul Alam; Fauziah Umar
Journal of Accounting Issues Vol. 2 No. 1 (2023): Journal of Accounting Issues
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/sar.v2i1.379

Abstract

The employee stock ownership program known as ESOP is one of the efforts for companies to retain their best employees as well as to increase their work commitment which is a form of employee organizational commitment. As owners of company shares, of course, employees have expectations of the stock price so that they can benefit from the share ownership while increasing satisfaction with employee stock ownership. This research was conducted on employees at PT. Telekomunikasi Indonesia, Tbk, as one of the largest telecommunications operators in Indonesia, implemented the ESOP policy in June 2013. This study aims to examine the effect of employee stock price expectations on employee stock ownership satisfaction and examine the effect of these two variables on employee organizational commitment. The analytical method used is descriptive analysis, correlation analysis and path analysis. The results showed that the expectation of employee stock price had a significant positive effect on employee stock ownership satisfaction, employee share ownership satisfaction and employee stock price expectations had a significant positive effect on employee organizational commitment.
FORMULATION OF THE NEW BUSINESS MODEL CANVAS BCA KIMA BRANCH WITH INTEGRATING THE DYNAMIC CAPABILITY STRATEGY TO ACHIEVE OPTIMAL PERFORMANCE Junalt Imanuel Machelt
Journal of Accounting Issues Vol. 2 No. 1 (2023): Journal of Accounting Issues
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/sar.v2i1.380

Abstract

In today's competitive banking industry, BCA Branch Banking needs to formulate a competitive strategy to achieve optimal performance. This study aims to describe the current business strategy of the BCA Industrial Estate branch, and examine the dynamic capabilities possessed by the branch whether it is able to identify strengths, weaknesses, opportunities and threats that exist. This research is a type of strategic design research based on scientific analysis and argumentation. Data collection uses primary data and secondary data. In terms of methods or techniques of data collection, data collection techniques are carried out by observation, interviews through key informants and documentation. Primary and secondary data analysis used a qualitative approach to Business Model Canvas, dynamic capability analysis and SWOT analysis. The results of this study indicate that the branch's current business strategy needs to be reformulated into a New Business Model Canvas. Then from the results of the dynamic capability analysis it shows that the branch has not been able to optimize its dynamic capabilities to identify existing strengths, weaknesses, opportunities and threats so that BCA Kima Branch needs to carry out improvement strategy to be able to identify market opportunities, capture existing opportunities, and combine and reconfigure existing assets to achieve optimal performance.
APPLICATION OF STRATEGIC MANAGEMENT AS A RISK MANAGEMENT APPROACH IN THE FINANCIAL INDUSTRY Eriek Alfianza Monde
Journal of Accounting Issues Vol. 2 No. 1 (2023): Journal of Accounting Issues
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/sar.v2i1.420

Abstract

Strategic management will help companies to make the best decisions, assist companies in preventing new problems, increase interaction at all levels, while helping company performance to be more effective, promote healthy and superior competition, and maximize resources. Management strategies are effectively implemented in companies related to financial industry and risk management. In implementing the strategic management process related to risk management, there are several things that must be considered by companies including recognizing the environment, formulating strategies, implementing strategies, and evaluating strategies. This research uses literature study. In obtaining research data, collecting, analyzing and organizing, every article and book obtained as research material. The research method applied is a qualitative method with a type of literature review (literature review) in which the researcher seeks to collect the data obtained and understand the theories from some of the previous literature related to the research. The results of the study show that strategic management is effective in managing risk in the financial industry when the strategic management process can be implemented properly. The risk management process includes: 1. Recognizing the environment in which companies are required to collect, research and provide information as a strategic objective. Indirectly, the introduction of the environment helps to analyze the internal and external teams influencing the company. Financial risk can be minimized if there is sufficient information related to the feasibility of granting credit to prospective customers. This information can be obtained through the prospective customer's business environment through payment ability or liquidity. The information obtained will be analyzed by the credit worthiness section. 2. Formulate a strategy related to determining an action in achieving the goals and objectives of the organization. Companies are required to be able to make decisions that are considered strategic for business progress. Risk management that is not optimal will have an impact on the achievement of short and long term company goals. 3. Implementing a strategy in which the company must be able to create an effective organizational structure to create a comfortable environment. With a clear organizational structure, each employee will have a good job description. Placement of employees in accordance with the specifications on the job description will minimize the financial risk that occurs. This is because employees have good competence in making creditworthiness analysis. 4. Evaluation of the strategy in which the company must evaluate and assess the internal and external environment. Evaluation helps the company to assess the success or failure of the strategy that has been formulated by the company. Evaluation of the creditworthiness of prospective customers will minimize financial risk. Errors in evaluating creditworthiness will result in losses on accounts receivable which will have an impact on company profitability.

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