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Monex: Journal of Accounting Research
Published by Politeknik Harapan Bersama Tegal
ISSN : 20895321     EISSN : 25495046     DOI : http://dx.doi.org/10.30591/monex
Core Subject : Economy,
Economics, Econometrics & Finance
Monex: Journal of Accoutning Research or Monex (previously known as Monex: Journal Research Accounting Politeknik Tegal) is a peer-reviewed and open-access journal published by Politeknik Harapan Bersama in collaboration with Ikatan Akuntan Indonesia Kompartemen Akuntan Pendidik (IAI-KAPd) and Relawan Jurnal Indonesia (RJI). Monex: Journal of Accounting Research registered with ISSN 2549-5046 (online) and ISSN 2089-5321(print). Monex particularly discusses the main problems in the development of the sciences of accounting finance, auditing, tax, accounting information system, and managerial accounting. Monex publishes empirical (research) papers conducted with various research approaches, namely quantitative, qualitative and mixed-method. Monex is accredited in SINTA (Science and Technology Index) at grade 4 by the Ministry on Research and Technology of the Republic of Indonesia based on the Surat Keputusan Decree of The Director General of Strengthening Research and Development of The Ministry of Research, Technology and Higher Education No. 28/E/KPT/2019. Please read these guidelines carefully. Authors who want to submit their manuscript to the editorial office of Monex: Journal of Accounting Research should obey the writing guidelines. If the manuscript submitted is not appropriate with the guidelines or written in a different format, it will be rejected by editors before further review. The editors will only accept manuscripts that meet the assigned format. Monex is going to publish journals twice in two terms: January and July. Please submit your manuscript. Please, make the new Template Article and Download HERE
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 13 Documents
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Search results for , issue "Vol 8, No 2 (2019)" : 13 Documents clear
PENGARUH SUKUK TERHADAP NILAI PERUSAHAAN DAN IMPLIKASINYA TERHADAP KESEJAHTERAAN PEMEGANG SAHAM Teguh Rimbawan; Negina Kencono Putri; Siti Maghfiroh
Monex: Journal of Accounting Research Vol 8, No 2 (2019)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v8i2.1333

Abstract

The purpose of this study is to prove empirically that Sukuk has a positive effect on Corporate Value, and to prove empirical that the Company Value is a factor that mediates the correlation between Sukuk with Shareholder Welfare. The population in this study is a company that issued sukuk and listed on BEI. The method of determining the sample is purposive sampling method. It is obtained 12 sample companies with total observation as much as 42. Based on the results of research and data analysis using Product of Coefficient / Sobel test method (Sobel, 1982), shows that Sukuk has no positive effect on Corporate Value, and Corporate Value is not a factor mediating relationship between Sukuk Financing with Shareholder Welfare. The theoretical implications of the results of this study do not support alternative hypotheses. This can be attributed to the fact that the sukuk financing owned by the sample companies is too small, averaging 2.3% of the total assets, so that the effect of the changes between the variables tested becomes insignificant. The small proportion of sukuk corporations due to sukuk has not been seen as a beneficial effect either in the eyes of companies, creditors, and investors. Keywords: Sukuk, Firm Value, Shares Holders Welfare, Product of coefficien, Sobel test.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KINERJA UMKM DI KOTA TEGAL Ida Farida; Sunandar Sunandar; Aryanto Aryanto
Monex: Journal of Accounting Research Vol 8, No 2 (2019)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v8i2.1385

Abstract

Tegal City has many small and medium industries. The development of UMKM in Tegal City increases the absorption of the highest labor compared to other business units (Department of Industry and Trade, Cooperatives and UMKM, Tegal City, 2015). To continue to develop UMKM in Tegal City must be able to improve competitiveness and self quality so that the performance of UMKM can also increase.Educational background is an important capital in determining the quality of human resources so that it will produce high quality and competitive products. Continuity of business development and progress is influenced by the educational background of UMKM entrepreneurs. With quality human resources will create new and innovative creations. Innovative and quality products will certainly increase competitiveness with products from outside. . The use of e-commerce systems in the marketing process of UMKM products is an important factor in improving the performance of UMKM. With e-commerce UMKM entrepreneurs can increase and expand market share and increase sales. This study aims to determine the effect of the ability to prepare financial statements, educational background and interest in using e-commerce on the performance of UMKM in Tegal City.
ANALISIS PENGARUH PENGGUNAAN INTERNET TERHADAP MINAT BELAJAR MAHASISWA PROGRAM STUDI DIII AKUNTANSI (STUDI KASUS: POLITEKNIK HARAPAN BERSAMA) Mahmudah, Nurul
Monex: Journal of Accounting Research Vol 8, No 2 (2019)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v8i2.1375

Abstract

Abstrak Penelitian ini bertujuan untuk  meningkatkan kualitas pembelajaran mahasiswa antara lain   dengan memberikan kemudahan akses  internet  sehingga mahasiswa  dapat  dengan mudah  mendapatkan  informasi  dari  situs-situs   online.   Akan   tetapi   pemanfaatan   internet   sering disalahgunakan   dengan   tidak menggunakannya guna menunjang pembelajaran sebaliknya digunakan untuk mengakses media jejaring  online  dan main  game. Berdasarkan  hal  tersebut  maka diperlukan  pengujian untuk mengetahui bagaimana pengaruh dari penggunaan internet terhadap minat belajar mahasiswa progrtam studi DIII akuntansi politeknik harapan bersama. Metode yang digunakan dalam penelitian ini adalah dilakukan dengan menggunakan  uji reliabilitas, uji validitas,uji Asumsi klasik, Regresi linier sederhana dengan bantuan Softwere SPSS. Berdasarkan hasil analisis dapat disimpulkan hasil pengolahan data dengan menggunakan analisis regresi linier sederhana bahwa penggunaan internet berpengaruh terhadap minat belajar mahasiswa program studi DIII akuntansi hal ini ditunjukan oleh tingkat signifikansi kurang dari  0,05 yaitu penggunan internet (0,013). Kata Kunci :Pengguna, Internet, Minat, Belajar,  

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