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INDONESIA
Jurnal Akuntansi Profesi
Published by Universitas Pendidikan Ganesha
ISSN : 23386177     EISSN : 26862468     DOI : -
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Education Social Sciences
Jurnal Akuntansi Profesi disseminates studies in accounting to academic and professional communities, practitioners, students, and other interested parties. It publishes articles reporting the findings of accounting research from a wide range of topics including, but not limited to: - Accounting education; - Accounting and information systems; - Auditing; - Behavioral issues in accounting; - Capital markets; - Corporate governance; - Earnings management; - Financial accounting and reporting; - International accounting; - Management accounting; - Social and environmental accounting; - Islamic accounting; - Banking and finance; - Also book reviews.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 25 Documents
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Search results for , issue "Vol. 13 No. 1 (2022)" : 25 Documents clear
Faktor – Faktor Yang Berpengaruh Dalam Pemilihan Karir Sebagai Akuntan Publik Oleh Mahasiswa Program Studi Akuntansi Universitas Stikubank Semarang Wida Alimah Azzah; Maryono Maryono
Jurnal Akuntansi Profesi Vol. 13 No. 1 (2022)
Publisher : Universitas Pendidikan Ganesha

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Abstract

Abstract The purpose of this paper is to examine the effect of financial rewards, labor market considerations, social values, personality, and work environment on career choices as public accountants by accounting students at Stikubank University, Semarang. The population in this study were students of the 2018 and 2019 accounting study programs at Stikubank University, Semarang. Sampling is using purposive sampling method and obtained a sample of 100 respondents. The data analysis technique used is multiple linear regression analysis. The results showed that financial rewards, labor market considerations, social values ​​and work environment had no influence on career choice as a public accountant by accounting students at Stikubank University, Semarang. Meanwhile, personality has a positive influence on career choice as a public accountant by students of the accounting study program at Stikubank University, Semarang. Keywords: Career Selection as a Public Accountant
Karakteristik wirausaha dan sikap keuangan terhadap kinerja UMKM sektor kuliner Kota Denpasar di masa pandemi Covid-19 I Gusti Agung Krisna Lestari
Jurnal Akuntansi Profesi Vol. 13 No. 1 (2022)
Publisher : Universitas Pendidikan Ganesha

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Abstract

This research aims to analyze the effect of entrepreneurial characteristics and financial attitudes on the performance of SMEs. The data collection method used in this study was a questionnaire. The number of respondents as the research sample amounted to 302 culinary SMEs in Denpasar City. The analysis technique used is multiple regression analysis. The findings of this study indicate that entrepreneurial characteristics have a significant positive effect on the performance of MSMEs, as well as financial attitudes which have a significant positive effect on performance. Keywords: Entrepreneurial Characteristics, Financial Attitude, MSME Performance
Model Pentahelix dan Kalkulasi Harga Pokok Produksi pada Usaha Kecil Pengrajin Endek di Desa Busungbiu Selama Pandemi Covid-19 ayu rencana saridewi; Luh Risa Denilla Suari
Jurnal Akuntansi Profesi Vol. 13 No. 1 (2022)
Publisher : Universitas Pendidikan Ganesha

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Abstract

MSMEs are businesses that are the biggest contributor to the Indonesian economy. Therefore, the efforts to improve the quality of MSMEs are necessary, so does the financial management such as calculating the cost of production. In addition, the appropriate collaboration effort, especially during the pandemic is the Pentahelix model, which is a collaboration model. This research uses interview, observation, and documentation methods. Sari Amertha Tenun Ikat is an MSME located in Busungbiu Village and the business has not yet implemented the entire Pentahelix model because there are obstacles faced. In addition, the calculation of the cost of production is immensely simple and does not record according to a certain format.
Literasi Keuangan dalam Pertimbangan Keputusan Investasi Tinjauan dari Gender Gede Widiadnyana Pasek
Jurnal Akuntansi Profesi Vol. 13 No. 1 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v13i1.46743

Abstract

This study aims to determine the differences in investment decision attitudes between maler and female who are given financial literacy and those who are not given financial literacy. The number of participants in this experimental study was 85 participants. The design of this study was a 2 X 2 factorial design. After the experiment ended, the data were analyzed using a 2-way ANOVA statistical analysis. The results showed (1) there were differences in investment decision behavior between those who were given financial literacy and those who were not given financial literacy, (2) there were differences investment decisions between male gender and female gender Keywords: Financial Literacy, Invesment Decision, Gender
Faktor Faktor Yang Mempengaruhi Kualitas Laba Pada Perusahaan Manufaktur Tahun 2017-2019 Echa Fardhiatul Elma; Cahyani Nuswandari
Jurnal Akuntansi Profesi Vol. 13 No. 1 (2022)
Publisher : Universitas Pendidikan Ganesha

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh kualitas audit, kepemilikan institusional, likuiditas, dan leverage terhadap kualitas laba perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2019. Populasi penelitian meliputi seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI)tahun 2017-2019 yaitu sebanyak 495 perusahaan. Pemilihan sampel penelitian ini dilakukan dengan menggunakan metode purposive sampling. Jumlah sampel pada penelitian ini setelah di outlier yaitu sebanyak 410 perusahaan. Metode analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa kepemilikan institusional berpengaruh positif signifikan, sedangkan leverage berpengaruh negatif signifikan terhadap kualitas laba. Akan tetapi, kualitas audit dan likuiditas tidak berpengaruh signifikan terhadap kualitas laba.

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