ACCRUALS (Accounting Research Journal of Sutaatmadja)
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PERCEPTIONS OF USEFULNESS AND PERCEPTIONS OF EASINESS TO EMPLOYEES INTEREST IN USING FINTECH
Get PDFThis study aims to examine the effect of perceived usefulness and perceived convenience on the interests of Lima Motor Subang employees in using fintech. The population used in this study were employees of Lima Motor Subang, with sample selection techniques using saturated sampling, and obtained 47 respondents. Data testing used in this research is multiple regression analysis, then to test the hypothesis using the F test, t test and the coefficient of determination (R2) with SPSS software version 22.0. The results of this study indicate that the variable of perceived usefulness and perceived convenience both partially and simultaneously affect the interest in using fintech.
 
PERCEPTION OF EASIENES IN USING FINTECH IN MSMEs
Get PDFThis study aims to determine perceptions of the ease of use of fintech in MSMEs financing. The research method used is quantitative using primary data sources obtained through questionnaires distributed and filled out by respondents. The sampling technique used in this study was purposive sampling. The population in this study is MSMEs in Subang district. The results of the study indicate that there is a relationship between fintech and MSMEs financing, where MSME actors have increased sales due to fintech, fintech makes financing easy
PENGARUH LOVE OF MONEY, MACHIAVELLIAN, IDEALISME DAN RELIGIUSITAS PADA PERSEPSI ETIS MAHASISWA AKUNTANSI
Get PDFThe existing literature study in this platform is to find out the influence of the love of money, machiavellian, idealism and religiosity variables on the ethical perceptions of accounting students. The theory used in this research is the theory of planned behavior with motivation theory.
In his explanation, the definitions explained existed of love of money, machiavellian, idealism and religiosity. In developing his hypothesis, this research refers to previous research. The results of this research are still many differences in the results of previous studies that have been conducted. Allows there are outside influences that are not mentioned and the individual beliefs of accounting students
PERLAKUAN AKUNTANSI UNTUK ASET BERSEJARAH: PENGAKUAN, PENILAIAN DAN PENGUNGKAPANNYA DALAM LAPORAN KEUANGAN (STUDI KASUS PADA MUSEUM WISMA KARYA KABUPATEN SUBANG)
Get PDFThe existence of historic assets is not maintained to generate income, but is utilized for other purposes such as education and culture. Government Accounting Standards (SAP) define that historic assets are fixed assets that are owned or controlled by the government which due to age and condition of these fixed assets must be protected by applicable regulations of all kinds of actions that can damage the fixed assets. There are many definitors who explain historical assets but until now there is no definite accounting or legal definition of historic assets. Research literature studies are used in explaining various studies related to various forms of historical asset accounting treatment. Generally, historic assets have the same characteristics as fixed assets. There are two aspects that need to be considered in the recognition of historic assets, namely: historic assets for operational activities and historic assets not for operational activities. The historical asset valuation model in each country also varies where each country has guidelines or standards governing the accounting of historic assets that are suitable for application in the country. Asset recognition is based on fulfilling the definition of an asset, economic benefits flowing to the entity and has values ??and costs that can be measured reliably. The presentation and disclosure of historic assets are described in PSAP No. 07 of 2010
THE ROLE OF PERCEIVED ORGANIZATIONAL SUPPORT IN SUPPORTING LOCAL GOVERNMENTS' TAX APPARATUS TO OPTIMIZE LOCAL TAX REVENUE
Get PDFOrganizational support theory suggest that perceived organizational support may influence the employee's behavior and performance. This study aims to investigate the influence of the quality of the tax apparatus and perceived organizational support on efforts to optimize local tax revenue. To accomplish this purpose, a survey was conducted on the regional tax apparatus in Sumatera. This study uses purposive sampling involving 60 respondents. The results of this study show that the quality of the tax apparatus does not affect the efforts to optimize local tax revenue. Then, the perceived organizational support has a positive and significant influence on the effort to optimize local tax revenue. However, perceived organizational support does not moderate the influence of the quality of the tax apparatus on efforts to optimize local tax revenue. These findings imply that local governments need to improve the quality of the apparatus to obtain organizational goals. In addition, local governments need to pay attention to the employee in order to trigger organizational goals attainment.
 
MECHANISM FOR THE APPLICATION OF ISLAMIC BUSINESS ETHICS VALUES IN HOTEL NOOR REVIEWED FROM THE REGULATION OF THE MINISTER OF TOURISM AND CREATIVE ECONOMICS OF THE REPUBLIC OF INDONESIA NO.2 YEAR 2014 ARTICLE 1 VERSE 4
Get PDFSharia hotels are hotels with the concept of Islamic syriah, namely hotels that implement sharia in Islamic religion into hotel operations. Not only the label but also must adhere to Islamic rules. Where in this research article focuses on two problem formulations: (1) how the mechanism forwards the values of Islamic business ethics in noor hotel. (2) how is the implementation of the guidelines for the implementation of sharia hotel business in hotels with sharia concept in the hotels Noor Tourism and creative economy Republic of Indonesia No. 2 of 2014?
This research approach is qualitative research that produces findings by solving existing problems by presenting, analyzing, interpreting research results. Sources of data in the form of primary data and secondary data with data collection techniques such as observation, interviews, and documentation. The conclusion of this study in the Implementation of Islamic Business Ethics Values and the Implementation of Sharia Hotel Business Implementation Guidelines according to Permen No. 2 of 2014. has been in accordance with and has implemented the values of Islamic Business Ethics, including having implemented the principles of Tawheed, Fairness, Free Will (Freewill), Responsibility (Responsibily), and Ihsan (Benevolance). And Implementation of Sharia Hotel Business Implementation Guidelines according to Permen No. 2 of 2014 namely Products, Services, and Management that have been applied
ANALYSIS OF SHARIA SERVICES AT ZATARANA GUEST HOUSE SYARIAH
Get PDFIndonesia's tourism sector has grown rapidly and significantly. The contribution of high income from the hotel sector shows a significant development, thus affecting the welfare of the community. One of them is the sharia-based tourism sector which is currently developing in various regions, one of which is Bandung. Currently, many people are competing to invest to create Islamic tourism. The tourism industry is of course very closely related to the accommodation business, especially the hotel business. This study aims to examine the Projected Potential of Hospitality Tourism Development with the Concept of Sharia in Indonesia
PENGARUH PENGETAHUAN AKUNTANSI, PELATIHAN AKUNTANSI, JENJANG PENDIDIKAN DAN LAMA USAHA TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PADA USAHA KULINER DI KABUPATEN SUBANG
Get PDFTujuan peneltian ini adalah untuk mengetahui Pengaruh Pengetahuan Akuntansi, Pelatihan Akuntansi, Ekspektasi Kinerja, Jenjang Pendidikan dan Lama Usaha Terhadap Penggunaan Informasi Akuntansi pada usaha kuliner di Kabupaten Subang. Jenis penelitian yang digunakan dalam penelitian ini adalah kuantitatif. Data primer yang diperoleh dari responden menggunakan teknik pengumpulan data berupa kuesioner. Populasi dalam penelitian ini yaitu UMKM bidang kuliner di Kabupaten Subang dengan sampel sebanyak 100 responden. Adapun metode analisis yang digunakan yait uji validitas dan uji reliabilitas. Uji normalitas, uji multikolonieritas dan uji heterokedastisitas. Uji t, uji f, uji analisis regresi berganda, dan koefisien determinasi
PENGARUH LINGKUNGAN KAMPUS, MOTIVASI MAHASISWA DAN FAKTOR-FAKTOR TERHADAP PRESTASI BELAJAR MAHASISWA AKUNTASI DI KABUPATEN SUBANG
Get PDFPenelitian ini dilatar belakangi oleh permasalahan (1) masih terdapat lingkungan kampus Universitas dikabupaten subang yang kondisinya belum memadai;( 2)masih terdapat mahasiswa Akuntansi Universitas dikabupaten subang yang motivasinya masih rendah; (3) masih terdapat beberapa mahasiswa Akuntansi di kabupaten subang yang prestasi belajarnya masih rendah; (4) upaya peningkatan prestasi belajar secara akademik belum optimal merata. Penelitian ini bertujuan mengungkapkan: (1) pengaruh lingkungan kampus terhadap prestasi belajar mahasiswa Akuntansi dikabupaten subang;” (2)”pengaruh motivasi mahasiswa terhadap prestasi belajar mahasiswa Akuntansi dikaupaten subang;” (3)”pengaruh lingkungan kampus dan motivasi mahasiswa secara bersama-sama terhadap prestasi belajar mahasiswa Akuntansi dikabupaten subang. Penelitian ini menggunakan pendekatan kuantitatif jenis asosiatif. Populasi dalam penelitian ini adalah mahasiswa Program Studi Akuntansi yang berada dikabupaten subang. Populasi penelitian ini hanya mengambil 200 mahasiswa yang dijadikan dalam sampel. Mulai dari mahasiswa yang semester 3 sampai dengan semster 8. Penentuan sampel penelitian dilakukan dengan cara melihat tabel Krejcie & Morgan yang telah terlampir dengan taraf kesalahan 5%. “Sampel diambil dari mahasiswa semester 3 sampai semster 8 karena sudah cukup lama menjalani perkuliahan dan mengenal kondisi lingkungan kampus. Teknik sampling yang digunakan adalah simple random sampling yaitu pengambilan sampel yang dilakukan secara acak dari populas