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DETERMINAN PERILAKU ETIS PEGAWAI
Sugiarti Sugiarti;
Eko Madyo Sutanto
Riset Manajemen dan Akuntansi Vol 11, No 1 (2020): Riset Manajemen Dan Akuntansi Volume 11 Nomor 1 Mei 2020
Publisher : STIE Atma Bhakti
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DOI: 10.36600/rma.v11i1.97
The research aims to examine the causalities relationship between the intern control system and reward. The research method used with regression analysis. This research shows that reward can improve employee ethical behavior because internal control policies cannot improve employees’ ethical behavior. Human resource problems are still the main concern and support for companies to remain able to survive in the era of globalization. In order to improve the ethical behavior of an employee, it is emphasized the need for study policies regarding ethical issues. The sample in this study are employees who are civil servants in BPPKAD Surakarta. The purpose of this study is to determine the ethical behavior of employees who are influenced by the internal control system and reward. All data analysis techniques in this study used multiple linear regression and were carried out with the help of SPSS program. The results of this study are that the internal control system does not affect the ethical behavior of employees. While rewards affect employee ethical behavior. This shows that the internal control system policy has not been able to influence ethical behavior and the policy of increasing or decreasing rewards will have an impact on expected ethical behavior
ANALISIS PENGARUH E-COMMERCE DAN SISTEM INFORMASI AKUNTANSI DALAM PENGAMBILAN KEPUTUSAN UNTUK BERWIRAUSAHA
Hakim, Firdaus Nurul;
Syahfrudin Z, Achmad
Riset Manajemen dan Akuntansi Vol 11, No 1 (2020): Riset Manajemen Dan Akuntansi Volume 11 Nomor 1 Mei 2020
Publisher : STIE Atma Bhakti
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DOI: 10.36600/rma.v11i1.101
This study aims to empirically prove the hypotheses tested, namely: the effect of e-commerce on decision making for entrepreneurship, and the influence of accounting information systems on decision making for entrepreneurship. The object of the study was the Accounting Study Program Student Faculty of Economics, University of Muhammadiyah Jember Force 2016. In this study the method used in collecting data was a survey method by distributing questionnaires. The population in this study was the Accounting Study Program Student Faculty of Economics, University of Muhammadiyah Jember, 2016. The data collected and processed in this study included the type of primary data obtained from distributing questionnaires to 113 respondents taken as samples with a purposive sampling technique. Then the data obtained were analyzed using multiple linear regression models. The results of the calculation of the regression equation with the SPSS program in this study accept the first hypothesis, namely that knowledge about e-commerce has a significant and positive influence on decision making for entrepreneurship, and accepts the second hypothesis namely understanding of accounting information systems has a significant and positive influence on decision making for entrepreneurship. In this study an understanding of accounting information systems is more influential on decision making for entrepreneurship than e-commerce. This is because respondents have taken accounting information system courses for 1 semester. Whereas in e-commerce there are no special courses so students better understand the accounting information system.
URGENSI KUALITAS DAN CITRA PERGURUAN TINGGI TERHADAP KEBERLANGSUNGANNYA
Daryono, Tri;
Haryanto, Budhi
Riset Manajemen dan Akuntansi Vol 11, No 1 (2020): Riset Manajemen Dan Akuntansi Volume 11 Nomor 1 Mei 2020
Publisher : STIE Atma Bhakti
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DOI: 10.36600/rma.v11i1.103
This study aims to examine the effects of teaching quality and college image on positive attitudes toward college and the intention to choose the college. Samples were taken as many as 200 prospective students who intend to continue study in universities, by non-random selection. The Structural Equation Model is a statistical tool selected to elaborate on the hypothesized inter-variable relationships. The test results indicate that the new model developed in this study setting is an alternative model that can be used to explain the factors forming the intention to choose a college. In this case, the intention to choose lecture proven formed by variables teaching quality, college image with mediated by attitude. Besides, the attitude has become a fully mediating variable in the relationship between teaching quality, and college image, to intention to choose a college.The results of this study are expected to explain the process of the formation of the intention to choose collage and provide insight to marketers as input in designing a development marketing strategy. This study is also expected to be developed and tested in different contexts.
IMPLEMENTASI DAN EFEKTIVITAS CORPORATE SOCIAL RESPONSIBILITY TERHADAP MASYARAKAT
Helisia Margahana
Riset Manajemen dan Akuntansi Vol 11, No 1 (2020): Riset Manajemen Dan Akuntansi Volume 11 Nomor 1 Mei 2020
Publisher : STIE Atma Bhakti
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DOI: 10.36600/rma.v11i1.105
Corporate Social Responsibility (CSR) is a company activity that is carried out with full corporate social responsibility to the environment and the community within the company when carrying out its activities. Many things can be done by the company in implementing its CSR, such as providing funds to create public facilities, scholarships and so on, all of which can improve the welfare of the surrounding community. But in reality there are still many companies that have not realized, so in reality there are still many companies that have not implemented CSR. CSR is a very useful program for companies because companies will become more advanced and sustainable if they maintain relationships with the community. CSR is an investment to encourage the company's growth and development in the future.
PENGARUH TINGKAT SUKU BUNGA DAN KUALITAS PELAYANAN TERHADAP KEPUTUSAN PENGAMBILAN KREDIT PEMILIKAN RUMAH NASABAH DI PT. BANK TABUNGAN NEGARA KANTOR CABANG SOLO
Dian Wulan Sari;
Kasidin Kasidin
Riset Manajemen dan Akuntansi Vol 11, No 1 (2020): Riset Manajemen Dan Akuntansi Volume 11 Nomor 1 Mei 2020
Publisher : STIE Atma Bhakti
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DOI: 10.36600/rma.v11i1.109
The research purposes were 1) determined the effect of the interest rate on the decision to take homeownership loans at PT. Bank Tabungan Negara Solo Branch Office; and 2) determined the effect of service quality on the decision to take the homeownership loans at PT. Bank Tabungan Negara Solo Branch Office. The research population is customers of PT. Bank BTN Solo Branch Office that takes non-subsidized BTN homeownership loans. Samples were 70 respondents. The questionnaire used in the study used a Likert scale with intervals of 1 to 5. The test equipment was used a reliability test used Cronbach's Alpha and a validity test was used Product Moment Pearson correlation. Data analysis was used multiple linear regression to determine the effect of interest rates and service quality on the decision making to take homeownership loans at BTN Solo. The results showed that the variable interest rate had a significant positive result, while service quality had a negative result on the purchase decision to take homeownership loans at PT. Bank BTN Solo Branch Office.
ANALISIS PENGARUH E-COMMERCE DAN SISTEM INFORMASI AKUNTANSI DALAM PENGAMBILAN KEPUTUSAN UNTUK BERWIRAUSAHA
Firdaus Nurul Hakim;
Yulinartati Yulinartati;
Achmad Syahfrudin Z
Riset Manajemen dan Akuntansi Vol 11, No 1 (2020): Riset Manajemen Dan Akuntansi Volume 11 Nomor 1 Mei 2020
Publisher : STIE Atma Bhakti
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DOI: 10.36600/rma.v11i1.108
This study aims to empirically prove the hypotheses tested, namely: the effect of e-commerce on decision making for entrepreneurship, and the influence of accounting information systems on decision making for entrepreneurship. The object of the study was the Accounting Study Program Student Faculty of Economics, University of Muhammadiyah Jember Force 2016. In this study, the method used in collecting data was a survey method by distributing questionnaires. The population in this study was the Accounting Study Program Student Faculty of Economics, University of Muhammadiyah Jember, 2016. The data collected and processed in this study included the type of primary data obtained from distributing questionnaires to 113 respondents taken as samples with a purposive sampling technique. Then the data obtained were analyzed using multiple linear regression models. The results of the calculation of the regression equation with the SPSS program in this study accept the first hypothesis, namely that knowledge about e-commerce has a significant and positive influence on decision making for entrepreneurship, and accepts the second hypothesis namely understanding of accounting information systems has a significant and positive influence on decision making for entrepreneurship. In this study, an understanding of accounting information systems is more influential in decision making for entrepreneurship than e-commerce. This is because respondents have taken accounting information system courses for 1 semester. Whereas in e-commerce there are no special courses so students better understand the accounting information system.
PENGARUH MODAL TERHADAP OMZET PENJUALAN: PERAN BIAYA PEMASARAN SEBAGAI VARIABEL MODERATING
Sriyanto Sriyanto;
Nina Adelina
Riset Manajemen dan Akuntansi Vol 11, No 1 (2020): Riset Manajemen Dan Akuntansi Volume 11 Nomor 1 Mei 2020
Publisher : STIE Atma Bhakti
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DOI: 10.36600/rma.v11i1.110
This study aims to analyze the effect of capital and marketing costs on sales turnover and the effect of capital on sales turnover moderated by marketing costs. Sample of this study are 67 entrepreneurs of culinary in Tasikmadu District Karanganyar Regency, using purposive sampling technique. Data analysis using multiple linear regression and Absolute Difference Test. The conclusion of hypothesis test result (1) capital and marketing cost have significant effect on sales turnover. (2) Marketing costs can moderate that reinforce the effect of capital on sales turnover.
PENGARUH MODAL TERHADAP OMZET PENJUALAN: PERAN BIAYA PEMASARAN SEBAGAI VARIABEL MODERATING
Sriyanto, Sriyanto
Riset Manajemen dan Akuntansi Vol 11, No 1 (2020): Riset Manajemen Dan Akuntansi Volume 11 Nomor 1 Mei 2020
Publisher : STIE Atma Bhakti
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DOI: 10.36600/rma.v11i1.110
This study aims to analyze the effect of capital and marketing costs on sales turnover and the effect of capital on sales turnover moderated by marketing costs. Sample of this study are 67 entrepreneurs of culinary in Tasikmadu District Karanganyar Regency, using purposive sampling technique. Data analysis using multiple linear regression and Absolute Difference Test. The conclusion of hypothesis test result (1) capital and marketing cost have significant effect on sales turnover. (2) Marketing costs can moderate that reinforce the effect of capital on sales turnover.
URGENSI KUALITAS DAN CITRA PERGURUAN TINGGI TERHADAP KEBERLANGSUNGANNYA
Tri Daryanto;
Budhi Haryanto
Riset Manajemen dan Akuntansi Vol 11, No 1 (2020): Riset Manajemen Dan Akuntansi Volume 11 Nomor 1 Mei 2020
Publisher : STIE Atma Bhakti
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DOI: 10.36600/rma.v11i1.111
This study aims to examine the effects of teaching quality and college image on positive attitudes toward college and the intention to choose the college. Samples were taken as many as 200 prospective students who intend to continue study in universities, by non-random selection. The Structural Equation Model is a statistical tool selected to elaborate on the hypothesized inter-variable relationships. The test results indicate that the new model developed in this study setting is an alternative model that can be used to explain the factors forming the intention to choose a college. In this case, the intention to choose lecture proven formed by variables teaching quality, college image with mediated by attitude. Besides, the attitude has become a fully mediating variable in the relationship between teaching quality, and college image, to intention to choose a college.The results of this study are expected to explain the process of the formation of the intention to choose collage and provide insight to marketers as input in designing a development marketing strategy. This study is also expected to be developed and tested in different contexts.
URGENSI KUALITAS DAN CITRA PERGURUAN TINGGI TERHADAP KEBERLANGSUNGANNYA
Daryanto, Tri;
Haryanto, Budhi
Riset Manajemen dan Akuntansi Vol 11, No 1 (2020): Riset Manajemen Dan Akuntansi Volume 11 Nomor 1 Mei 2020
Publisher : STIE Atma Bhakti
Show Abstract
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DOI: 10.36600/rma.v11i1.111
This study aims to examine the effects of teaching quality and college image on positive attitudes toward college and the intention to choose the college. Samples were taken as many as 200 prospective students who intend to continue study in universities, by non-random selection. The Structural Equation Model is a statistical tool selected to elaborate on the hypothesized inter-variable relationships. The test results indicate that the new model developed in this study setting is an alternative model that can be used to explain the factors forming the intention to choose a college. In this case, the intention to choose lecture proven formed by variables teaching quality, college image with mediated by attitude. Besides, the attitude has become a fully mediating variable in the relationship between teaching quality, and college image, to intention to choose a college.The results of this study are expected to explain the process of the formation of the intention to choose collage and provide insight to marketers as input in designing a development marketing strategy. This study is also expected to be developed and tested in different contexts.