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INDONESIA
AKUNTABILITAS
Published by Universitas Islam Negeri Syarif Hidayatullah Jakarta
ISSN : 1979858X     EISSN : 24611190     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
AKUNTABILITAS (ISSN 1979-858X; E-ISSN 2461-1190) is an Indonesian Accounting Journal published by the Department of Accounting, Faculty of Economic and Business, Syarif Hidayatullah State Islamic University. It specializes in Studies of Financial Accounting, Management Accounting, Sharia Accounting, Auditing, Taxation in particular, and Accounting Studies in general, and is intended to communicate original researches and current issues on the subject. This journal warmly welcomes contributions from scholars of related disciplines.
Arjuna Subject : -
Articles 13 Documents
 1   2 
Search results for , issue "Vol 11, No 2 (2018)" : 13 Documents clear
Determinan Kepuasan Konsumen Unit Usaha Dharma Wanita Persatuan UIN Syarif Hidayatullah Jakarta Zuwesty Eka Putri
Akuntabilitas Vol 11, No 2 (2018)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (550.811 KB) | DOI: 10.15408/akt.v11i2.8845

Abstract

Dharmawanita UIN Syarif Hidayatullah Jakarta is an activity forum that aims to develop the creativity, expertise of female employees and the wife of an employee of the Syarif Hidayatullah UIN Jakarta. Some activities managed by Dharmawanita are business units engaged in food and beverage providers in the canteen and catering to the academic community of UIN Syarif Hidayatullah in particular and the community in general. The purpose of this study was to obtain empirical evidence related to factors that influence customer satisfaction or customers who use products of the Dharmawanita business unit of UIN Syarif Hidayatullah Jakarta. In addition, this study also aims to analyze the factors that determine consumer purchasing decisions. The results showed that the factors that influence the level of customer satisfaction are: physical appearance, service, menu, taste, and price. Then, factors that influence consumer purchasing decisions whether inside or outside the campus environment are: menu, taste, and price.
Kinerja Perusahaan Dan Keselarasan Strategi Dengan Intensitas Persaingan Dan Kecanggihan Praktik Akuntansi Manajemen Sekar Akrom Faradiza
Akuntabilitas Vol 11, No 2 (2018)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (211.456 KB) | DOI: 10.15408/akt.v11i2.8803

Abstract

In order to improve and maintain its competitive advantage, the company must choose the right strategy so that the expected performance can be achieved. But the right strategy is not enough, because the important factor that determines the performance is the alignment between strategy and its contingency variables. This study aimed to examine whether the performance of manufacturing companies in Indonesia is influenced by the alignment of strategy with the variable contingency, consist of competition intensity and sophistication of management accounting practices. Cluster Analysis is used to assess the sophistication of management accounting practices. This research used three-way ANOVA to examines strategy alignment and its effect on performance. The results indicate that the performance of manufacturing companies in Indonesia is not influenced by the alignment of strategy with the variable contingency. 
Studi Komparatif Kinerja Reksadana Saham Konvensional dan Syariah Di Indonesia Faizal Ridwan Zamzany; Edi Setiawan
Akuntabilitas Vol 11, No 2 (2018)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (718.792 KB) | DOI: 10.15408/akt.v11i2.8794

Abstract

This study aims to compare the performance of conventional stock mutual funds and Islamic stock mutual funds with the Sharpe Index method, Treynor Index, and Jensen Index. This study aims to determine whether there are differences in performance between conventional mutual funds and Islamic mutual funds. The population in this study is mutual funds managed by Investment Managers who manage both subcategories of conventional and sharia mutual fund types of shares. This type of research is comparative research. The data used are secondary data obtained from published reports by the Financial Services Authority (OJK). The results of the study using Sharpe, Treynor and Jensen methods show that the performance of conventional and Islamic equity funds has a performance above risk-free investment performance. With these three results, the performance of conventional and Islamic stock mutual funds does not have a significant difference.

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