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Yananto Mihadi Putra
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pena-mas.akuntansi@mercubuana.ac.id
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Fakuntas Ekonomi dan Bisnis, Universitas Mercu Buana, Jl. Raya Meruya Selatan, Kembangan, Jakarta-11650
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INDONESIA
Jurnal Pena-Mas Akuntansi
Published by Universitas Mercu Buana
ISSN : 27232565     EISSN : 27232352     DOI : 10.22441/jpma
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
The Jurnal Pena-Mas (Penelitian Mahasiswa) Akuntansi from now on referred to as the "Jurnal Pena-Mas Akuntansi" is a peer-reviewed scientific journal published by the accounting study program at Universitas Mercu Buana. The Jurnal Pena-Mas Akuntansiaims to be a medium for disseminating research in the field of Accounting, both in quantitative and qualitative approaches, including, but not limited to, topics in Management Accounting, Financial Accounting, Tax Accounting, Islamic Accounting, Accounting Information Systems, Public Accounting, Auditing, and other accounting studies.The Jurnal Pena-Mas Akuntansi is published twice a year in July and December.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol 1, No 1" : 5 Documents clear
Analisis Penggunaan Technology Acceptance Model (TAM) Untuk Mengukur Minat Mahasiswa Dalam Menggunakan Sistem E-Learning (Survey Pada Mahasiswa FEB Jurusan Akuntansi S1 Universitas Mercu Buana) Wahyu Sugiarni; Fardinal Fardinal
Jurnal Pena-Mas Akuntansi Vol 1, No 1
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jpma.v1i1.8795

Abstract

This research aims to know the factors that affect student interest in using the e-learning system at the University of Mercu Buana Jakarta. The model used to understand students' interest in using e-learning system is Technology Acceptance Model (TAM) with 4 (four) constructs namely Perceived Usefulness / (PU), Perceived Ease of Use (PEOU), Attitude toward system usage (Attitude Towards Using / ATU), and behavioral use of the system (Behavioral Intention to Use / BITU). The type of data used is the primary data obtained from the closed questionnaire. The type of sampling used is stratified random sampling. The sample size is 97 students, calculated using the Slovin formula with 10% significance. The data obtained were analyzed by Partial Least Square (PLS) method using SmartPLS software. Based on data analysis, the following results are obtained: (1) Perceived Ease of Use (PEOU) has a significant effect on Perceived Usefulness (PU); (2) Perceived Ease of Use (PEOU) has a significant effect on Attitude Toward Using (ATU); (3) Perceived Usefulness (PU) has a significant effect on Attitude Toward Using (ATU); (4) Perceived Usefulness (PU) has a significant effect on Behavioral Intention to use (BITU); (5) Attitude Toward Using (ATU) has a significant effect on Behavioral Intention to Use (BITU).e-Learning System, Technology Acceptance Model (TAM), Perceived Usefulness (PU), Perceived Ease of Use (PEOU), Attitude Towards Using  (ATU), Behavioral Intention to Use (BITU)
Pengaruh Kemandirian Keuangan Daerah, Efektivitas PAD, Dan Efesiensi Keuangan Daerah Terhadap Pertumbuhan Ekonomi Dihan Archika; Harnovinsah Harnovinsah
Jurnal Pena-Mas Akuntansi Vol 1, No 1
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jpma.v1i1.8779

Abstract

This research aims to examine the (1) Regional Financial Independence on Economic Growth in all Provinces in Indonesia in 2014-2016, (2) Effectiveness of PAD on Economic Growth in all Provinces in Indonesia in 2014-2016, (3) Efficiency of Against Economic Growth in all Provinces in Indonesia in 2014 - 2016. This research is a comparative causal study. The population in this research is all provinces in Indonesia period 2014 – 2016. The sample in this research many 75 of the 25 provinces criteria sampling. The sampling technique in this research used was purposive sampling method. The result of this research showed that (1) Regional Financial Independence was not a significant positive influence on economic growth, (2) Effectiveness was no significant influence on economic growth, (3) Efficiency was a significant negative influence on economic growth.
Pengaruh Asimetri Informasi dan Pengungkapan Sukarela terhadap Biaya Modal Ekuitas (Studi Empiris pada Perusahaan Manufaktur yang terdaftar Di Bursa Efek Indonesia Tahun 2015-2017) Febrianingsih Putri; Erna Setiany
Jurnal Pena-Mas Akuntansi Vol 1, No 1
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jpma.v1i1.8780

Abstract

This study aims to examine and analyze the effect of information asymmetry and voluntary disclosure on the cost of equity capital. Within the context of this research, Asymmetry Information is measured using a relative bid-ask spread, Voluntary Disclosures are measured using a disclosure index. Meanwhile, the cost of equity capital is measured using the capital asset pricing model. Data analysis techniques are multiple regression techniques. The population in this study were 142 manufacturing companies listed on the Indonesia Stock Exchange (IDX) with a research period of 2015 to 2017. The samples used were 43 companies obtained by purposive sampling technique. The result of this research indicates that information asymmetry have influences significantly toward the cost of equity capital on listed companies from the manufacturing sector at the Indonesia Stock Exchange. While voluntary disclosure does not affect the cost of equity capital on listed companies from the manufacturing sector at the Indonesia Stock Exchange.
Pengaruh Good Corporate Governance Dan Kualitas Laba Terhadap Biaya Ekuitas (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2011 – 2014) Rina Haerani Nurullah; Minanari Minanari
Jurnal Pena-Mas Akuntansi Vol 1, No 1
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jpma.v1i1.8786

Abstract

Penelitian ini bertujuan untuk menguji dan mengkaji Pengaruh Good Corporate Governance dan Kualitas Laba terhadap Biaya Ekuitas. (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2011-2014). Variabel Corporate Governance diproksikan dengan frekuensi pertemuan komite audit, kualitas audit, dan frekuensi dewan komisaris. Variabel Kualitas Laba diukur dengan menggunakan persistensi akrual model Givoly et, al. (2010). Sedangkan variabel dependen yang digunakan dalam penelitian ini adalah biaya ekuitas yang dihitung dengan menggunakan model Ohlson. Populasi dalam penelitian ini berjumlah 44 perusahaan perbankan pada tahun 2016. Sampel yang digunakan sebanyak 21 perusahaan perbankan dengan pengambilan sample menggunakan teknik purposive sampling. Data dalam penelitian ini adalah data sekunder yang diambil dari situs resmi Bursa Efek Indonesia dan website masing-masing perusahaan. Data dianalisis dengan menggunakan SPSS 21. Hasil penelitian ini menunjukkan bahwa frekuensi pertemuan komite audit, kualitas audit, dan kualitas laba berpengaruh terhadap biaya ekuitas. Sedangkan frekuensi dewan komisaris tidak berpegaruh terhadap biaya ekuitas.
Analisis Faktor-Faktor Yang Mempengaruhi Tingkat Akuntansi Akrual Pada Pemerintah (Studi Kasus Pada Kementerian Sekretariat Negara) Rendra Safa’at; Lawe Anasta
Jurnal Pena-Mas Akuntansi Vol 1, No 1
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jpma.v1i1.8787

Abstract

This study aims to determine the factors that affect the application of accrual accounting to the government. The data used are primary data obtained from the dissemination to 40 respondents. The method used to analyze the relationship and its effect is the method of multiple correlation analysis and t by using SPSS version 23. The results of this study indicate that in terms of personal, the variable level of the competency level, the experience of running the cash base toward accrual, the quality of information technology, the training of financial staff influences the application of accrual basis accounting at the state secretariat ministry. This is evidenced by the result (t-test) shows the significant value of the independent variable. Therefore, the test results of this study state that there is an influence between the variables of accrual basis accounting application at the state secretariat ministry.

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