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Akuntansi: Jurnal Riset Ilmu Akuntansi
Published by Universitas Sains Dan Teknologi Komputer
ISSN : 9617871     EISSN : 2961788X     DOI : 10.55606
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
1 Ekonomi Pembangunan 2 Akuntansi 3 Ekonomi Syariah 4 Perbankan 5 Perpajakan 6 Asuransi Niaga (Kerugian) 7 Notariat 8 Bidang Ekonomi Lain Yang Belum Tercantum 9. Aministrasi Keuangan (Perkantoran, Pajak, Hotel, Logistik, Dll) 10. Manajemen
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 470 Documents
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Pengaruh Monitoring Terhadap Kinerja Aparatur Sipil Negara (ASN) Terhadap Badan Kepegawaian Dan Pengembangan Sumber Daya Manusia (BKPSDM) Kabupaten Gowa Andi Nur Intan Azizah Syamsuddin; Chalid Imran Musa; Abdi Akbar
Akuntansi Vol. 2 No. 4 (2023): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i4.1277

Abstract

This research aims to find out whether there is a significant positive influence on Monitoring the Performance of State Civil Apparatus (ASN). The research method used in this research is quantitative. The population in this study was 39 ASN at the Gowa Regency Personnel and Human Resources Development Agency (BKPSDM). Data collection techniques use observation, questionnaires and documentation techniques. The data analysis techniques used are simple linear regression analysis, coefficient of determination, and partial test (t). Based on the research results, simple linear regression results were obtained which showed the equation y= 22.20 + 0.497x The coefficient of determination (r2) for this factor has a value of 0.336 or 33.6%, the remaining 66.4% is influenced by other variables not included in this research model. This is proven by statistical tests showing that the t-value = 2.606 is greater than the t-table = 0.309. The calculation results obtained show that the monitoring variable has a positive and significant influence on ASN performance and the hypothesis results are acceptable.
Pengaruh Remote Working Terhadap Employee Engagement Pada Karyawan Generasi Z (Studi Kasus Pada Perusahaan Startup di Kota Bandung) Vania Citta Mufarrihati; R. Rina Novianty Ariawaty
Akuntansi Vol. 2 No. 4 (2023): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i4.1278

Abstract

Generation Z has now entered a work environment that was previously only filled with Generation X and Millennials. With Generation Z's preference for remote working, companies need to prepare and adapt to this phenomenon. However, remote working apparently has advantages and disadvantages that can increase or decrease the level of employee engagement in the company. Especially in startup companies, which started to become popular during the COVID-19 pandemic, most of them implemented remote working. Apart from that, as many as 49.5% of startup employees are from generation Z, so it needs to be a priority so that companies have a high level of employee engagement. Due to the fact that only 10% of startups in Indonesia can survive and 26% fail due to low levels of employee engagement. This research aims to determine the relationship between remote working and employee engagement among generation Z employees of startup companies in the city of Bandung. Sample in this research was 120 people from the generation Z who currently/have (at least 3 months) worked at a startup company in Bandung city. By determining the sample using purposive sampling with the hair’s formula. The method used in this research uses descriptive and verification methods with a quantitative approach, which is measured using a simple linear regression test. The results of this research show that remote working has a positive influence on employee engagement.
pengaruh IPM, Gini Rasio dan Tingkat kemiskinan terhadap TPT di Kabupaten Aceh Singkil Irmatriyanti Irmatriyanti; Windari Windari; Muhammad havis; Asnidar Asnidar; ahmad ridha
Akuntansi Vol. 2 No. 4 (2023): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i4.1281

Abstract

This study aims to determine and analyze the effect of the Human Development Index, Gini ratio, and poverty level on the open unemployment rate in Aceh Singkil Regency. The data used in this study come from secondary sources obtained from the Central Bureau of Statistics from 2014 to 2021. The data analysis method uses multiple linear regression using eviews10 software. The results of the study show that partially HDI has a positive and significant effect on the open unemployment rate in Aceh Singgkil Regency, the Gini ratio partially has a negative and insignificant effect on the open unemployment rate. And the poverty rate partially has a positive and insignificant effect on the open unemployment rate. And in this study HDI, Gini Ratio and Poverty Level simultaneously or together have a positive and significant effect on the open unemployment rate in Aceh Singkil Regency and show that these three variables contribute to the unemployment rate with a significant impact.
Pengaruh Kepemimpinan, Kompensasi Dan Lingkungan Kerja Terhadap Kinerja Karyawan PT. Kencana Hijau Binalestari Muh. Aslam Syam Yunus; Nurman Nurman; Ilham Wardhana Haeruddin
Akuntansi Vol. 2 No. 4 (2023): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i4.1282

Abstract

Human resource development is needed to improv employee performance, especially at PT. Kencana Hijau Binalestari. This study aims to examine the influence of leadership, compensation, and work environment to work environment of PT. Kencana Hijau Binalestari. This research is a quantitative research is all employees of PT. Kencana Hijau Binalestari a number of 40 employees. Determination of the sample using saturated sampling technique, where the the entire population is sampled. Data analysis techniques used in this study are descriptive statistic, instrument test, classical assumption test, and hypotesis testing with mutiple linear regressionusing the help of IMB SPSS Statistic version 20 program. The result of this study partially showed that leadership has a positive and significant effect on employee performance, compensation has a positive and significant effect on employee performance, and work environment  has a negative and significant effect on employee performance. The result of the research simltaneously shows leaderhip, compensation, dan work environment has a positive and significant effect on employee performance at PT. Kencana Hijau Binalestari.  
Pengaruh Disiplin Kerja Terhadap Prestasi Kerja Karyawan Pada PT Bank Sulselbar Cabang Pembantu Kahu Andi Tri Rezeki Aulia; Anwar Ramli; M. Ikhwan Maulana Haeruddin; Uhud Darmawan Natsir; Muh. Ichwan Musa
Akuntansi Vol. 2 No. 4 (2023): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i4.1283

Abstract

This research aims to determine whether there is an influence of work discipline on increasing employee work performance. The type of research used is Quantitative Descriptive. The data processed is the result of distributing questionnaires to employees of PT Bank Sulselbar Branch Pembantu Kahu. Using a population of 30 people and a sample of 30. The data analysis technique used is simple linear regression. Based on the research results, work discipline has a positive and significant effect on employee work performance at PT Bank Sulselbar Branch Pembantu Kahu.
Strategi Digital Marketing Dalam Meningkatkan Penjualan Burgo Di Palembang Tata Sutabri; Nailah Ramadhani Laboy; Putri Asyifah Vahlevi; Muhammad Rizki
Akuntansi Vol. 2 No. 4 (2023): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i4.1284

Abstract

Burgo is a kind of vegetable rice cake commonly eaten for breakfast by the people of Palembang. Burgo is made from a mixture of rice flour and starch shaped like a pancake and then cut into pieces like rice cakes then doused with fish sauce. This food recipe has been around for a long time and has been passed down from generation to generation. Even now this burgo food has been traded in stalls or eating places that serve it. This research aims to increase burgo sales in Palembang by using digital marketing strategies and how they can manage the digital. The method used is a literature study by collecting data from scientific journals and articles related to digital marketing strategies and burgo sales in Palembang. The results showed that with the presence of Burgo cakes in the market and the ease of buying them, Burgo can be a product that is highly appreciated and favored by the younger generation and other circles of society, in addition to being a snack food product that can compete with other snacks. Promotional strategies with creative visual communication messages by creating posters accompanied by illustrations and graphics so that people can always remember the existence of this traditional cuisine in the future to create a modern impression. The use of modern style with a traditional touch aims to attract people, especially the younger generation, to be interested in buying traditional food products typical of Palembang, especially burgo and other traditional Palembang dishes. this may be popular among young people. And the purpose of this promotion is that people, especially the younger generation, know the existence of this burgo food and want to make it a daily snack through promotional campaigns, target audiences, design styles that the target audience likes and very easily reach the target.
Rasio Hutang dan Profitabilitas terhadap Valuasi Perusahaan Perbankan Selama Pandemi Sella Fahima Ariyani; Ana Kadarningsih
Akuntansi Vol. 2 No. 4 (2023): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i4.1287

Abstract

An investor's evaluation of a company's performance is predicated on its market value. A firm's stock market performance may be discerned through its value. Public perception will indicate that a company's future prospects and performance are favorable in proportion to its valuation. The aim of this study is to ascertain the impact of the Debt to Equity Ratio and Net Profit Margin on the valuation of companies, as well as the extent to which Sales Growth can influence company value. For the period of 2019 to 2022, the population of this study comprised 47 banking sector corporations that were publicly listed on the Indonesia Stock Exchange. Utilizing a variety of predetermined criteria, Purposive sampling technique was used for sample selection. A total of 172 data from 43 companies were sampled for this four year observation period. Descriptive statistical analysis, trials for normality, heteroscedasticity, autocorrelation, multicollinearity, multiple linear regression, coefficient of determination, and F test are all components of the research analysis method. SPSS Statistics 25 is the analytical instrument utilized. As demonstrated by the research findings, the Debt to Equity Ratio and Net Profit Margin are two variables that significantly impact the value of a company. Furthermore, with regard to the value of a company, Sales Growth has no appreciable impact.
Optimasi Nilai Perusahaan Property dan Real Estate: Analisis Good Corporate Governance (GCG), Profitabilitas, dan Struktur Modal Dita Sobiroh; Ana Kadarningsih
Akuntansi Vol. 2 No. 4 (2023): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i4.1288

Abstract

This study aims to analyze the impact of good corporate governance, profitability, and capital structure on company value in property and real estate subsector companies that are verified on the Indonesia Stock Exchange (BEI). This population study uses a purposive sampling method through real estate and property subsector companies verified on the Indonesia Stock Exchange from 2018-2022. Through predetermined conditions, 43 companies were taken as samples, with a total of 215 data analyzed. This study uses the method of descriptive statistical analysis, multiple linear regression tests, classical assumptions and hypotheses. The results of the study partially observed that good corporate governance as proxied by the independent board of commissioners had a significant negative impact on company value, profitability as proxied by return on assets had a significant positive impact on company value, and capital structure as proxied by the debt to equity ratio did not have a significant impact on company value had a significant negative impact on company value.
Analisis Penilaian Kinerja Keuangan Dengan Menggunakan Metode Economic Value Added Pada PT Sarimelati Kencana Tbk Di Bursa Efek Indonesia Muliana Agus; Nurman Nurman; Anwar Ramli; Anwar Anwar; Hety Budiyanti
Akuntansi Vol. 2 No. 4 (2023): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i4.1289

Abstract

This research aims to determine the financial performance of PT. Sarimelati Kencana Tbk when measured using Economic Value Added. The population in this study is all financial report data of PT. Sarimelati Kencana Tbk, while the samples in this research are financial position reports and profit/loss reports. The data collection technique used is documentation techniques. The data collected is analyzed using Economic Value Added calculations. The results in this research show that the financial performance of PT. Sarimelati Kencana Tbk, if measured using Economic Value Added (EVA), produces a positive value, meaning that PT. Sarimelati Kencana Tbk is able to create added economic value. and said PT. Sarimelati Kencana Tbk has good performance.
Hubungan Literasi Keuangan dengan Financial Behavior Pada Mahasiswa Ekonomi dan Bisnis Afysca Maharani Dyan Fystari; Ana Kadarningsih
Akuntansi Vol. 2 No. 4 (2023): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i4.1290

Abstract

Today, financial problems have become commonplace in everyday life. Many students have difficulty managing their finances. This is caused by a lack of financial literacy among students, the lifestyle of each individual, and the financial attitude of each student. The population of this research is all students from the Faculty of Economics and Business. The sample criteria are FEB students class 2020 – 2021. The sampling method that meets the criteria is purposive sampling which is carried out by distributing questionnaires via Google Form. The sample collected from distributing questionnaires was 275 data and only 272 data met the criteria and could be processed. Research analysis uses SEM PLS with Smart PLS software Version 4.0

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