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INDONESIA
Indonesia Accounting Research Journal
Published by Institute of Accounting Research and Novation
ISSN : 23032235     EISSN : 29859255     DOI : https://doi.org/10.35335/iarj
Core Subject : Economy, Science,
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
The Indonesia Accounting Research Journal (IACRJ) embraces a range of methodological approaches in identifying and solving significant prioritised accounting issues. Submissions are encouraged across all areas on accounting, finance and cognate disciplines. It is strongly recommended that authors specifically address how their research addresses the priority areas and how it impacts those who the research intends to affect.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 77 Documents
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Effect of efficiency, effectiveness, regional financial independence and local government service capacity on regional economic growth Maya Dian Indah Sari
Indonesia Accounting Research Journal Vol. 9 No. 2 (2021): December: Accounting
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

This study aims to determine the effect of efficiency, effectiveness, regional financial independence and local government service capacity on regional economic growth in districts and cities in the province. The population in this study is the regional government of Central Java province, totaling 35 regencies and cities. The sampling method uses the census method where the entire population is taken as research data, namely reports on the realization of regional government budgets throughout Central Java Province for 4 consecutive years, namely 2008-2011. Analysis using multiple linear regression. The results of this study indicate that efficiency, effectiveness, regional financial independence and local government service capacity simultaneously influence regional economic growth. This is indicated by the F count of 11.4346 and the F table of 2.4387. So that F count > F table. Partially, it is known that the efficiency variable has no effect on regional economic growth with a t count < t table or 0.3352 < 1.9777, for the effectiveness variable has an effect on economic growth with t count > t table or 2.4884 > 1, 9777, the regional financial independence variable affects regional economic growth with t count > t table or 4.5884 > 1.9777, and local government service capacity influences regional economic growth with t count > t table or 2.0683 > 1, 9777.
The influence of the accuracy of providing capital, entrepreneurship training and promotion strategies on the success of the 2013 Student Entrepreneurship Program (PMW) at the State University of Semarang Lili Sulasi
Indonesia Accounting Research Journal Vol. 9 No. 1 (2021): Sep: Accounting
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

The business success of the 2013 student entrepreneur program participants was relatively low when viewed from the percentage rate of return on capital assistance of 10.40% and business continuity of 42.55%. This situation shows that in running their business they face obstacles that result in low business success. The purpose of this study was to determine the effect of the appropriate provision of capital assistance, entrepreneurship training and promotion strategies on business success. The results showed that the effect of the accuracy of providing capital assistance, entrepreneurship training and promotion strategies simultaneously was 71% and the partial effect of each variable on the accuracy of providing capital assistance was 10.56%, entrepreneurship training was 19.36% and promotion strategy was 25. 40% to business success. Suggestions that can be given by the author in this study for the implementation of the student entrepreneur program (PMW) include capital requirements for businesses that must be met by providing an amount of funds that are in accordance with the business needs listed in the business plan and for the implementation of mentoring it is necessary to increase the intensity again by providing rules to participants to conduct consultations with a minimum limit that must be met. Participants are expected to be able to increase advertising by using media that attracts purchase interest such as: brochures, posters, banners and so on.
The effect of implementing management functions in improving employee performance at the office of pt. Indonesian telecommunications (tbk) Makassar city Risma wati
Indonesia Accounting Research Journal Vol. 9 No. 1 (2021): Sep: Accounting
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

One of the factors that determine the achievement of company performance and organizational goals, human resources. In achieving organizational goals, human resources are very important to develop. The purpose of this research is to find out and analyze the effect of implementing management functions in improving employee performance at PT. Telecommunications Indonesia (Tbk) Makassar City. This research took place in Makassar City. While the data used in this study is employee data at PT. Telecommunications Indonesia (Tbk) Makassar City. As for data collection techniques, the distribution of questionnaires and observations at PT. Telecommunications Indonesia (Tbk) Makassar City. The analytical method used is a quantitative method. From the results of research on the Effect of Implementing Management Functions in Improving Employee Performance at PT. Telecommunications Indonesia (Tbk) Makassar City. Very influential on employee performance, namely reaching 80%, with the influence equation Y = 19.582 and 0.354 X, has a positive and significant influence or relationship with employee performance. The positive and significant influence indicates that there is a unidirectional influence between the variables of management functions and employee performance variables. Unidirectional influence here means that if the variables of management functions are low then it will be followed by low employee performance, and vice versa, if the application of management functions is high then it will be followed by high employee performance as well.
Marketing analysis of ASABRI pension financing at the KCP Binjai National Pension Savings Bank (BTPN). Sonia Dwi Putri
Indonesia Accounting Research Journal Vol. 9 No. 1 (2021): Sep: Accounting
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

This study aims to determine the Marketing Analysis of Asabri Pension Funding at Bank BTPN KCP Binjai. This study uses a descriptive method using qualitative data. The results of this study indicate that the implementation of the provision of Asabri pension financing at Bank BTPN KCP Binjai was initially carried out with market segmentation first, then starting to determine targets, then determining positioning, and finally marketing mix. Obstacles in implementing the Asabri pension at Bank BTPN KCP Binjai, namely: a) The Asabri pension financing product at the BTPN Binjai Branch Office is still relatively new and many of the retirees who are new to implementing this financing product do not know about it, so they have to market this product intensively. b) Promotion through electronic media is not very effective because the prospective customers are elderly retirees. Marketing using websites or other social media is less effective so that much of the information conveyed via electronic media does not reach these pension financing customers. c) High competition which has more branch units in the regions and is also better known by retirees. d) The public still does not fully understand Islamic banking in terms of applications and products available in banks. This is a major obstacle for BTPN KCP Binjai. Supporting factors in the implementation of the Asabri pension at Bank BTPN KCP Binjai, namely: a) The process is easy and fast, b) Easy and fixed installments until paid off.
Factors supporting Indonesia's economic growth in 2004 – 2012 Merio Primary
Indonesia Accounting Research Journal Vol. 9 No. 1 (2021): Sep: Accounting
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

In Indonesia, GDP growth in 2010 – 2012 continued to increase, despite the economic crisis in Europe. Therefore, to study Indonesia's economic growth, it can be observed from the factors that influence economic growth in Indonesia. The purpose of this study was to determine and analyze the effect of household consumption, the effect of state spending, the effect of values, the effect of export values ​​and the effect of the Euro-rupiah exchange rate on Indonesia's economic growth in 2004-2012. The variables used in this study are gross domestic product (GDP), household consumption expenditures, government expenditures, investment, exports and imports of Indonesia. The dependent variable in this study is gross domestic product (Y), while the independent variable is household consumption expenditure (X1). From this study, it was found that household consumption had a significant positive effect on Indonesia's gross domestic product (GDP) in 2004 – 2012. The regression coefficient of the household consumption variable was 2.080 with a t-value of 2.341 > t-table (1.697) with a p-value = 0.026 < α = 0.05. Government expenditure has a significant positive effect on Indonesia's gross domestic product (GDP) in 2004 – 2012. The regression coefficient of the variable government expenditure is 1.237 with t count = 2.602 > t table (1.697) and p value = 0.014 <α = 0.05 .
The influence of the work environment and work discipline on the performance of employees of PT. Razer brothers Aditya Nur Pratama
Indonesia Accounting Research Journal Vol. 9 No. 1 (2021): Sep: Accounting
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

This study aims to determine: (1) The effect of the work environment on the performance of PT. Razer Brothers, (2) The effect of work discipline on the performance of PT. Razer Brothers, (3) The influence of the work environment and work discipline on the performance of PT. Razer Brothers. This research is a causal associative research with a quantitative approach. The sample of this research are employees of PT. Razer Brothers has a total of 130 employees using a population sampling technique. Data collection uses a questionnaire that has been tested for validity and reliability. Data analysis techniques were performed using multiple regression analysis. At a significance level of 5%, the results of the study found that: (1) The work environment has a positive and significant effect on the performance of employees of PT. Razer Brothers, β=0.198* (*p<0.05; p=0.022) with the contribution of the work environment to employee performance of (∆R2) 0.039. (2) Work discipline has a positive and significant effect on the performance of employees of PT. Razer Brothers, β=0.174* (*p<0.05; p=0.045) with the contribution of work discipline to employee performance of (∆R2) 0.030. (3) Work environment and work discipline have a positive effect on the performance of employees of PT. Razer Brothers, which was shown from the results of the regression test that the work environment β=0.198* (*p<0.05; p=0.021) and work discipline β=0.174* (*p<0.05; p=0.042). Contribution of work environment and work discipline to explain the performance of employees of PT. Razer Brothers by (∆R2) 0.069*.
Analysis of the economic potential of regencies and cities in the province of the Special Region of Yogyakarta Aditya Nugraha Putra
Indonesia Accounting Research Journal Vol. 9 No. 2 (2021): December: Accounting
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

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Analysis of the marketing mix in the red brick business, Karanglegi Village, Trangkil District, Pati Regency Rifa'atul Fauziah
Indonesia Accounting Research Journal Vol. 9 No. 2 (2021): December: Accounting
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

This research is a qualitative  research with the type of field research (field research) and using two types of data sources, namely primary data and secondary data. The data was obtained using interviews, observation and documentation. After the data is collected, the next step is to analyze the data using a qualitative descriptive method. The results of this study state that the product mix in the red brick business includes product quality (sturdy, not easily broken, large size). Quality products are obtained from the selection of raw materials, manual printing processes, burning completely until cooked evenly. The price mix implements a price rebate strategy by providing discounts when buying on a large scale. In setting the price, the red brick craftsmen do not carelessly, but calculate the materials and market demand. They are members of the red brick craftsmen's association so that the prices of the craftsmen are the same (agreed). The distribution mix (place) includes the distribution channel for brick craftsmen in Karanglegi Village, which is carried out directly to consumers and also through intermediary agents, wholesalers and small traders. Promotion mix (promotion) carried out by red brick craftsmen through direct selling, advertising (radio, social media). Competition among craftsmen is done fairly. The marketing area that is reached by the Karanglegi brick craftsmen is the Pati Regency area, outside Pati Regency. The market segment for bricks in Karanglegi Village is the lower middle class, the upper middle class.
The Effect of Transformational Leadership Style and Compensation on Employee Performance at Pamella Supermarket Employees 7 Yuyun Fitri Astuti
Indonesia Accounting Research Journal Vol. 9 No. 2 (2021): December: Accounting
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

This research is a  replication research from Rolasmana's research (2013). This research includes causal associative research using a quantitative approach. This population is a population study because the number of subjects is less than 100 people, so that all members of the population are taken. The population of this study were all Pamella Supermarket 7 employees, totaling 65 people. Data was collected using a questionnaire that had been tested for validity and reliability. The data analysis technique used is multiple regression. The results of the research at the 5% significance level show that: (1) Transformational leadership style has a positive effect on employee performance. This is evidenced by the beta coefficient (β) 0.317 (**p<0.05; p=0.000) and the contribution of the influence of transformational leadership style on employee performance is (∆R2) 0.088; (2) Compensation has a positive effect on employee performance. This is evidenced by the results of the beta coefficient (β) 0.236 (**p<0.05; p=0.008) and the contribution of the effect of compensation on employee performance (∆R2) 0.039; and (3) transformational leadership style and compensation have a positive influence on employee performance. This is evidenced for transformational leadership style with a beta coefficient (β) of 0.286 (**p<0.05; p=0.000) and for compensation with a beta coefficient (β) of 0.174 (*p<0.05; p=0.031). The contribution of transformational leadership style and compensation to employee performance is (∆R2) 0.108.
The effect of motivation and work environment on the performance of Hotel Muria Semarang employees Arta Adi Kusuma
Indonesia Accounting Research Journal Vol. 9 No. 2 (2021): December: Accounting
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

The problems studied are how motivation, work environment and employee performance are, is there any influence of motivation and work environment on employee performance partially or simultaneously. This study aims to determine how the motivation, work environment and performance of Hotel Muria Semarang employees, to determine the effect of motivation and work environment on the performance of employees of Hotel Muria Semarang either partially or simultaneously. The population in this study were all 115 employees of Hotel Muria Semarang. The sample was determined by proportional random sampling technique, with 53 respondents. The data collection method used is a questionnaire method (questionnaire) and documentation. The data analysis method used in this study is the percentage description analysis method and multiple linear regression. Based on the research results obtained multiple linear regression equation Ŷ= 23.857 + 0.180 X1 + 0.94 X2. Using SPSS 16 the results of the F test hypothesis show F count = 16,646 with a significance value = 0.000 <0.05 which means H3 which reads "There is a significant influence of motivation and work environment on the performance of Hotel Muria Semarang employees" is accepted. Meanwhile, from the partial hypothesis test (t test) obtained t count of the motivational variable of 2,619, t count of the work environment variable of 2,207 where the probability is less than 0.05, the hypothesis is accepted. The coefficient of determination (Adjusted R2) is 0.376, this means that 37.6% of the performance of Hotel Muria Semarang employees is influenced by motivation and work environment.

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