Jurnal Online Fakultas Ekonomi UST (Universitas Sarjanawiyata Tamansiswa)
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DETERMINAN KECURANGAN AKUNTANSI: MORALITAS INDIVIDU, LOVE OF MONEY, DAN RULE OF LAW (Studi Kasus pada Mahasiswa Akuntansi di Yogyakarta)
No full textPenelitian ini bertujuan untuk menguji moralitas individu, cinta uang, dan supremasi hukum dalam mempengaruhi kecurangan akuntansi. Penelitian ini melibatkan mahasiswa akuntansi di Yogyakarta sebagai sampel penelitian yang diperoleh dengan menggunakan snowball sampling. Data yang terkumpul diambil dengan regresi linier berganda. Hasil penelitian menunjukkan bahwa moralitas individu tidak mempengaruhi kecurangan akuntansi. Cinta uang berpengaruh positif terhadap kecurangan akuntansi. Supremasi hukum berpengaruh negatif terhadap kecurangan akuntansi. Secara teoritis, penelitian ini diharapkan dapat memperluas literatur tentang kecurangan akuntansi melalui teori segitiga kecurangan. Secara praktis, temuan ini dapat digunakan untuk meningkatkan pendidikan etika akuntansi dan memberikan arahan tentang pentingnya penguatan nilai-nilai moral dan penegakan hukum sebagai tindakan pencegahan kecurangan akuntansi. Kebaruan penelitian ini adalah penggunaan mahasiswa akuntansi sebagai sampel dalam penelitian tentang kecurangan akuntansi, sedangkan penelitian sebelumnya berfokus pada perusahaan, instansi pemerintah, atau pengelola dana desa
THE ROLE OF ACCOUNTING INFORMATION SYSTEM ON HUMAN CAPITAL AND FINTECH TO IMPROVE MSMEs PERFORMANCE
No full textThis research aims to examine the factors of the role of accounting information systems in mediating the relationship between human capital and financial technology (fintech) on MSMEs performance in the digital era. The population in this study is the owner of MSMEs in the city of Semarang, Indonesia. This study used purposive sampling method. A total of 125 MSMEs were tested for the regression relationship of the four constructs. This study found the positive influence of human capital and accounting information systems on MSMEs performance. However, financial technology has no effect on MSMEs performance. In addition, the positive influence of human capital and financial technology on accounting information systems was found. Mediation analysis shows that accounting information systems play a role in bridging the relationship between financial technology and MSMEs performance. However, accounting information systems do not play a role in bridging the relationship between human capital and MSMEs performance
PENGARUH KUALITAS PELAYANAN DAN CULTURE (Budaya) MELALUI KEPUASAN NASABAH TERHADAP LOYALITAS PENGGUNA NASABAH BANK PAPUA CABANG DIY
No full textIn the banking sector, service quality, culture, and customer satisfaction are key factors in building customer loyalty. This study aims to analyze the influence of service quality and culture through customer satisfaction on customer loyalty at Bank Papua Branch DIY. A quantitative approach was used to collect data from the customers of Bank Papua Branch DIY. The results show that service quality and culture have a positive and significant impact on customer satisfaction. Additionally, customer satisfaction has a positive and significant impact on customer loyalty. Therefore, the bank is expected to continuously improve service quality and strengthen culture to enhance customer satisfaction and loyalty
PENGARUH KEPUASAN KERJA, ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB) DAN KUALITAS KEHIDUPAN KERJA TERHADAP KINERJA PEGAWAI BLUD RUMAH SAKIT IBU DAN ANAK PROVINSI ACEH DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL INTERVENING
No full textThis study aimed to analyze the effect of job satisfaction, Organizational Citizenship Behavior and Quality of Work Life toward the employee performance of BLUD Women's and Children's Hospital of Aceh Province with the organizational commitment as an intervening variable. The research population is all employees of BLUD Mother and Child Hospital in Aceh Province with the number of 254 people. The total sample of 156. The data analysis method used is SEM (Structural Equation Modelling). The results showed that the job satisfaction, organizational citizenship behavior and quality of work life have a significant effect on the organizational commitment and employee performance. Organizational Commitment able to mediate the effect of the job satisfaction, organizational citizenship behavior and quality of work life toward the employee performance is partially.Tujuan penelitian ini adalah untuk meganalisis pengaruh kepuasan kerja organizational citizenship behavior dan kualitas kehidupan kerja terhada kinerja pegawai BLUD Rumah Sakit Ibu dan Anak Provinsi Aceh dengan komitmen organisasi sebagai variabel intervening. Populasi penelitian ini adalah seluruh pegawai BLUD Rumah Sakit Ibu dan Anak Provinsi Aceh dengan jumlah 254 orang. Jumlah sampel sebanyak 156. Metode analisis data yang digunakan adalah SEM (Structural Equation Modelling). Hasil penelitian menunjukkan bahwa kepuasan kerja memiliki pengaruh yang signifikan terhadap komitmen organisasi dan kinerja pegawai. Komitmen organisasi mampu memediasi pengaruh kepuasan kerja organizational citizenship behavior dan kualitas kehidupan kerja terhadap kinerja pegawai secara parsia
EFEK BUDAYA ORGANISASI, GAYA KEPEMIMPINAN DAN KOMITMEN ORGANISASI TERHADAP KINERJA KARYAWAN MELALUI MOTIVASI KERJA KARYAWAN (STUDI PADA KARYAWAN BANK MANDIRI KCP SURABAYA DARMO PERMAI)
No full text
The purpose of this study is to analyze the influence of organizational culture, leadership style and organizational commitment on employee performance through employee work motivation.
The research sample consisted of 75 employees of Bank Mandiri KCP Surabaya Darmo Permai. Data analysis was performed by two-path regression analysis and sobel analysis.
The results showed that: there is an influence of organizational culture on the work motivation of Bank Mandiri KCP Surabaya Darmo Permai employees, there is an influence of leadership style on the work motivation of Bank Mandiri KCP Surabaya Darmo Permai employees, there is an influence of organizational commitment on the work motivation of Bank Mandiri KCP Surabaya Darmo Permai employees, there is an influence of organizational culture on the performance of Bank Mandiri KCP Surabaya Darmo Permai employees, there is an influence of leadership style on the performance of Bank Mandiri KCP Surabaya Darmo Permai employees, there is an influence of organizational commitment on the performance of Bank Mandiri KCP Surabaya Darmo Permai employees, there is an influence of work motivation on the performance of Bank Mandiri KCP Surabaya Darmo Permai employees, there is an indirect influence of organizational culture on the performance of Bank Mandiri KCP Surabaya Darmo Permai employees through employee work motivation, there is an indirect influence of leadership style on the performance of Bank Mandiri KCP Surabaya Darmo Permai employees through employee work motivation, and there is an indirect influence of organizational commitment on the performance of Bank Mandiri KCP Surabaya Darmo Permai employees through employee motivation.
Keywords: Organizational culture, Leadership style, Employee commitment, Work motivation, Employee performance
The purpose of this study is to analyze the influence of organizational culture, leadership style and organizational commitment on employee performance through employee work motivation.
The research sample consisted of 75 employees of Bank Mandiri KCP Surabaya Darmo Permai. Data analysis was performed by two-path regression analysis and sobel analysis.
The results showed that: there is an influence of organizational culture on the work motivation of Bank Mandiri KCP Surabaya Darmo Permai employees, there is an influence of leadership style on the work motivation of Bank Mandiri KCP Surabaya Darmo Permai employees, there is an influence of organizational commitment on the work motivation of Bank Mandiri KCP Surabaya Darmo Permai employees, there is an influence of organizational culture on the performance of Bank Mandiri KCP Surabaya Darmo Permai employees, there is an influence of leadership style on the performance of Bank Mandiri KCP Surabaya Darmo Permai employees, there is an influence of organizational commitment on the performance of Bank Mandiri KCP Surabaya Darmo Permai employees, there is an influence of work motivation on the performance of Bank Mandiri KCP Surabaya Darmo Permai employees, there is an indirect influence of organizational culture on the performance of Bank Mandiri KCP Surabaya Darmo Permai employees through employee work motivation, there is an indirect influence of leadership style on the performance of Bank Mandiri KCP Surabaya Darmo Permai employees through employee work motivation, and there is an indirect influence of organizational commitment on the performance of Bank Mandiri KCP Surabaya Darmo Permai employees through employee motivation.
Keywords: Organizational culture, Leadership style, Employee commitment, Work motivation, Employee performanc
PERAN JOB SATISFACTION SEBAGAI MEDIATOR ORGANIZATIONAL COMMITMENT DAN EMPLOYEE ENGAGEMENT TERHADAP TURNOVER INTENTION PEKERJA MILENIAL DI INDUSTRI HOSPITALITY
No full textThis research aims to examine the influence of organizational commitment and employee engagement on turnover intention, both directly and indirectly, among millennial workers in the hospitality industry. The independent variables in this study are organizational commitment and employee engagement. Turnover intention as the dependent variable and job satisfaction as the mediating variable.
A sample of 300 respondents was taken purposively from millennial generation workers in the hospitality industry, especially hotels. Data was collected using a questionnaire distributed online via social media by sharing a google form link with target respondents. After the data was collected, the Hayes macro model regression analysis was carried out using the SPSS process to carry out hypothesis testing.
After testing, the results showed that organizational commitment and job satisfaction had no effect on turnover intention, while employee engagement had a direct effect on turnover intention. Apart from testing turnover intention, testing was also carried out on the job satisfaction variable as a dependent variable. The results prove that organizational commitment and employee engagement have a positive effect on job satisfaction. However, job satisfaction is proven not to mediate the influence of organizational commitment and employee engagement on turnover intention of millennial workers in the hospitality industry
PERAN DIGITAL FINANCIAL LITERACY DALAM MEMODERASI PENGARUH DIGITAL PAYMENTS DAN CASH PAYMENTS TERHADAP SPENDING BEHAVIOR GENERASI MILENIAL
No full textThe main objective of this study is to examine the effect of payment systems on spending behavior in the millennial generation in Surabaya, with digital financial literacy as a moderating variable. The research method used is a quantitative method with a causal research type. The data obtained came from respondents’ answers through a questionnaire distributed online using Google Form with 107 respondents. Samples were taken using Purposive Sampling technique. The data analysis technique used is the Structural Equation Modeling (SEM) technique by utilizing the Smart-PLS program. The result of this study indicates that digital payment has a significant effect on spending behavior, where the convenience offered by digital payment can cause excessive spending. Cash payment also has an influence on spending behavior because it is difficult to remember how much spending has been done when using cash. The effect of digital financial literacy as moderating variable on the relationship between digital payments/cash payments and spending behavior is negatively correlated, where DFL does not function effectively as moderation in the relationship between DP/CP dan SB.
 
PERBEDAAN PENERAPAN PEMBAYARAN PAJAK MANUAL DAN E-BILLING TERHADAP PENERIMAAN PAJAK (Studi Pada Kantor Pelayanan Pajak Bantul)
No full textThis study aims to determine the existence of a significant difference between the level of tax receipts in the application of manually and the application of E-Billing at the Pratama Tax Office Bantul.
The population in this study is the Tax Revenue report and the sample is a Tax Receipt report 30 days before the E-Billing payment is valid and 30 days after the E-Billing payment is applied. Data collection techniques are carried out by means of documentation and interviews. Data analysis techniques are carried out using descriptive statistical tests, normality tests and different tests Paired Sample T-Test using SPSS (Statistical Product and Services Solution) 16.0 for Windows.
The results of the paired sample test different test results on the application of manual payment methods and E-Billing showed the value of Sig. (2-tailed) which is 0.003 smaller than the significance level of α 0.05 (0.003 <0.05) which means that there are significant differences in the Tax Revenue by applying manually and applying E-Billing at the Pratama Tax Service Office in Bantul.Penelitian ini bertujuan untuk mengetahui adanya perbedaan yang signifikan antara tingkat penerimaan pajak penerapan secara manual dan penerapan E-Billing pada Kantor Pelayanan Pajak Pratama Bantul.
Populasi dalam penelitian ini adalah laporan Penerimaan Pajak dan sampelnya adalah laporan Penerimaan Pajak 30 hari sebelum pembayaran E-Billing berlaku dan 30 hari setelah diterapkan pembayaran E-Billing. Teknik pengumpulan data dilakukan dengan cara dokumentasi dan wawancara. Teknik analisis data dilakukan dengan menggunakan uji statistic deskriptif, uji normalitas dan uji beda Paired Sample T-Test dengan menggunakan SPSS (Statistic Product and Services Solution) 16.0 for windows.
Hasil penelitian uji beda paired sample test pada penerapan metode pembayaran manual dan E-Billing menunjukkan nilai Sig. (2-tailed) yaitu 0,003 lebih kecil dari taraf signifikansi α 0,05 (0,003 < 0,05) yang artinya ada perbedaan signifikan pada Penerimaan Pajak penerapan secara manual dan penerapan secara E-Billing di Kantor Pelayanan Pajak Pratama Bantul
PENGARUH SIKAP KEPADA INFLUENCER TERHADAP NIAT BELI KONSUMEN DI JAKARTA (STUDI PADA INFLUENCER BIDANG FASHION)
No full textThis research focuses on the involvement of fashion influencers in consumer purchasing intentions in Indonesia.
This research uses a descriptive analysis research method with a quantitative approach. The sampling technique in this research uses the probability method combined with random sampling techniques. The sample used in processing the data was 116 respondents who were analyzed using the Structural Equation Modeling (SEM) analysis unit, which was run with the AMOS program and was then tested for the model’s goodness of fit to determine whether it was feasible.
The conclusion obtained from this research is that there is a positive influence between Subjective Norms and Attitudes toward Influencers. This means that the increasing consumer perception of influencers can increase consumer attitudes towards influencers; There is a positive influence between perceived suitability and attitudes towards influencers. This shows that the more suitability felt by consumers towards the influencers they follow will increase consumers&#39; attitudes towards influencers; Consumer attitudes towards influencers are positively related to consumer purchasing intentions, thus showing that using influencers they like will produce positive attitudes and therefore increase consumer purchasing intention
DETERMINATION OF THE EFFECTIVE TAX RATE (ETR)
No full textThe objective of this paper is to empirically investigate the effect of growth rate, tangible assets, audit quality, chief financial officer (CFO) expertise, political connections, and company foreign operations on the effective tax rate (ETR) of manufacturing companies in Indonesia. With 171 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for 2018-2021, the authors use the multiple linear regression method to identify the critical drivers of ETR. Using the purposive sampling method, 81 samples of companies with 258 units of analysis. The results confirm that ETR is significantly explained by the growth rate, tangible assets, audit quality, chief financial officer (CFO) expertise, political connections, and company foreign operations. In the case of manufacturing companies, growth rate, audit quality, and political connections are significantly driving ETR negatively, while chief financial officer (CFO) expertise and company foreign operations are significantly driving ETR positively. However, tangible assets are not significant drivers of ETR. The implications of this study show that political connections and company growth can achieve low ETR levels.