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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 Environmental Perfomance dan Corporate Social Perfomance Terhadap Economic Perfomance Imma Maharani Fitriah; Dirvi Surya Abbas; Wati Yarahmah
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.v2i4.1268

Abstract

The purpose of this study is to determine the effect of Environmental Perfomance and Corporate Social Perfomance on Economis Perfomance in the Manufacturing companies listed on the Indonesia Stock Exchange. The research time period used is 2016-2021 period. The population of this study includes all companies listed on the Indonesia Stock Exchange for the period 2016-2021. The sampling technique used was the Non Probability Sampling technique. Based on the predetermined criteria obtained 11 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis using the eviews 9.0 data processing program. The result of the study show that Environmental Perfomance has an effect on Economic Perfomance. Corporate Social Perfomance has no effect on Economic Perfomance.
Pengaruh Tunneling Incentive, Bonus Mechanism, dan Debt Covenant Terhadap Transfer Pricing Shalsabila Herman; Dirvi Surya Abbas; Hamdani Hamdani
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.v2i4.1269

Abstract

The purpose of this study is to determine the effect of tunneling incentive, bonus mechanism and debt covenant on transfer pricing in consumer goods industry companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the period 2016-2020. The sampling technique uses purposive sampling technique. Based on the established criteria, 10 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. The results showed that Bonus Mechanism and Debt Covenant have no effect on Transfer Pricing, Tunneling Incentive has no influence on Transfer Pricing.
Pengaruh Enterprise Risk Management, dan Likuiditas Terhadap Economic Performance Nur ‘Aini Qurrota A’yun; Dirvi Surya Abbas; Kimsen Kimsen
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.v2i4.1270

Abstract

The purpose of this study is to determine the effect of enterprise risk management, and liquidity on economic performance. The study is time period used was 5 years, namely the 2017-2021 period. The population of this study includes all food and beverages sector companies listed on the Indonesia Stock Exchange (BEI) for the 2017-20201 period. The sampling technique uses purposive sampling technique. Based on the predetermined criteria, 10 companies were obtained. The type of data used is secondary data obtained from the Indonesian Stock Exchange website. The analytical method used is panel data regression analysis using Eviews 9. The results showed that variables enterprise risk management had a positive impact on economic performance, while the liquidity variable do not affect economic performance.
Pengaruh Intellectual Capital, Good Corporate Governance dan Ukuran Perusahaan Terhadap Nilai Perusahaan Dewi Rahmawati; Dirvi Surya Abbas; Djenny Sasmita
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.v2i4.1271

Abstract

The purpose of this study was yo determine the effect of Intellectual Capital, Good Corporate Governance and Firm Size on Value of the Firm in manufacturing companies listed on the Indonesia Stock Exchange. The time period used is 4 years, from 2018-2021. The populations of this study includes all manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2021 with total 194 companies and a sample of 39 companies was obtained with purposive sampling method. The number of observation data is 156 data. The type of data used is secondary data. The method of data analysis in this research is panel data regression using Eviews 12 program. The result of this study showed that Intellectual Capital has a positive effect. Good Corporate Governance has no effect and Firm Size has a negavite effect on Value of the Firm.
Pengaruh Book Tax Difference dan Volatilitas Penjualan Terhadap Persistensi Laba Farah Fauziah; Dirvi Surya Abbas; Imas Kismanah
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.v2i4.1272

Abstract

This research aims to determine the effect of Book Tax Difference, Sales Volatility on Profit Persistence. This research uses a sample of food and beverage companies listed on the Indonesia Stock Exchange during the 2017-2021 period. The data used in this research is secondary data. The data obtained and collected is then processed using the EViews 12 application.
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.

Page 35 of 47 | Total Record : 470

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