Perbanas Institutional Repository
Not a member yet
8207 research outputs found
Sort by
Pengaruh Gender, Usia, Lama Kerja Dan Tingkat Pendidikan Direksi Terhadap Kinerja Perusahaan Sektor Industri Barang Konsumsi
Get PDFThis research aims to determine the influence of gender, age, length of work and education level of directors on the performance of companies operating in the non-cyclical consumer goods sector. Company performance is proxied by the company’s profitability ratio, namely return on assets. The research sample used is companies in the non-cyclical consumer goods sector listed on the Indonesia Stock Exchange for the period 2020-2022. The analysis technique uses the multiple linear regression analysis method. The research sample used was 234 data from 78 sample companies. The research results show that the gender of directors has a significant positive influence on company performance. Meanwhile, the age, length of work and education level of directors didn’t have a significant influence on company performance. This research can be used by companies, especially companies in the non-cyclical consumer goods sector, to consider selecting female directors on the board of directors in order to improve company performance
Pengaruh Literasi Keuangan, Inklusi Keuangan, dan Gaya Hidup Terhadap Perilaku Keuangan Masyarakat di Surabaya
Get PDFFinancial behavior is very necessary for individuals as an individual's ability to manage
and also use their daily financial resources. Good financial behavior can increase individual
financial capabilities, minimize financial risks, and accumulate wealth within a certain period
of time so as to increase personal financial stability. This research aims to analyze the influence
of financial literacy, financial inclusion and lifestyle on financial planning in the people of
Surabaya. The number of respondents for this research was 150 respondents with the criteria
of having a total income of IDR 4,000,000 per month, individuals aged 20-65 years and
domiciled in the city of Surabaya. The sampling technique in the research used purposive
sampling technique. The analysis technique used in this research is PLS-SEM (Partial Least
Square Structural Equation Model) with the Warp PLS 8.0 program. The results of this study
explain that financial literacy has no effect on financial behavior, financial inclusion has a
significant positive effect on financial behavior, and lifestyle has a significant negative effect
on financial behavio
Analisis Pemilihan Auditor Eksternal pada Perusahaan Transportasi dan Logistik yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2020-2023
Get PDFThe transportation and logistics sector plays a pivotal role in driving economic growth and circulation in the current era, supporting both digitalization and technological innovation. This study aims to analyze the selection of external auditors in transportation and logistics companies during the period 2020–2023. The data analysis technique employed in this study is descriptive analysis. The research population consists of 20 companies, with the sample selected using purposive sampling. The data used are annual financial statements, categorized as secondary data, as they are obtained from the official website of the Indonesia Stock Exchange (IDX). Hypothesis testing is conducted using logistic regression analysis with the assistance of Partial Least Squares (PLS) statistical software. The findings indicate that corporate governance has a significant positive effect on the selection of external auditors. Furthermore, it is concluded that political connections have a significant negative effect on the selection of external auditors
Penyusunan Laporan Keuangan Sesuai SAK EMKM Berbasis Excell For Accounting Pada UMKM Distributor Beras Sentra Sejahtera
Get PDFThe preparation of financial statements in accordance with SAK EMKM based on Excel For Accounting (EFA) is the focus of this research, using a case study of financial transactions at MSMEs Distributor Beras Sentra Sejahtera during May 2024. MSME Distributor Beras Sentra Sejahtera is one of the MSMEs established in 2019. MSMEs Distributor Beras Sentra Sejahtera is located in Dsn. The problems that exist in the MSMEs lie in the constraints of preparing financial reports and operational management that are still weak, causing the risk of errors in decision making or unmeasured losses. This research shows the positive impact of Excel For Accounting (EFA) on the preparation of effective financial reports, by involving system design according to the conditions of MSMEs. This research adopts a qualitative approach with descriptive methods. Data is obtained by involving interviews, documentation and observation to obtain primary data and secondary data so as to analyze and prepare Excel For Accounting-based financial reports. The results of this study provide the results of financial reports easily, effectively and efficiently through Excel For Accounting media.
Keywords : Financial Statements, SAK EMKM, Excel For Accounting (EFA), MSMEs Distributor Beras Sentra Sejahtera
Faktor Penyebab Generasi Z Menggunakan Fitur Paylater Sebagai Alternatif Pembayaran
Get PDFFinancial technology is digitalisation in the financial sector that can make it easier for people to make transactions. The development of financial technology in Indonesia is currently growing rapidly, especially in fintech lending, fintech lending products that are currently widely used by the public, especially generation Z, namely the paylater feature. This study aims to determine whether the influence of promotion, perceived convenience, perceived benefits, and supporting facilities is the cause of generation Z using the paylater feature. The research method used in this study is descriptive analysis of 96 questionnaires that have been distributed and filled out by generation Z. The results showed that the influence of promotions, perceived convenience, perceived benefits, and supporting facilities caused Generation Z to use the paylater feature as an alternative payment. The most contributing factor is the convenience aspect as well as various promotions and discounts applied to payment methods using the paylater feature. The implications of the results of this study can help generation Z to know the factors that cause generation Z to use the paylater feature, so that in the future they will be more careful in determining payment methods
Keywords : Paylater, Generation Z, Financial, Technology, Payment Method
Penerapan Audit Atas Akun Utang Usaha dengan Pengujian Substantif pada PT. X (Studi Kasus : KAP Gideon Adi dan Rekan)
Get PDFThis study aims to analyze and evaluate the implementation of audits by KAP Gideon Adi and Partners on accounts payable at PT. X. The research is focused on accounts payable because accounts payable are one of the accounts that are prone to errors in their presentation and disclosure. Financial statements of PT. X shows that the accounts payable account has a large nominal compared to its equity. This is supported by a debt to equity ratio (DER) of 1,534%. The research method used is a qualitative descriptive method by collecting data through interviews, observations and documentation. The results of the study show that the audit procedure for the accounts payable of PT. X has been carried out in accordance with applicable audit standards including debt confirmation procedures, review of supporting documents and subsequence testing. There are audit findings related to recording errors but its not material misstatements. The findings from this study can be used by auditors to develop effective and efficient audit measures ranging from initial materiality determination, audit samples and testing accounts payable samples on other clients.
Keywords : Audit, Accounts Payable, Substantive Tes
Pengaruh Penghasilan, Pasar Kerja, dan Lingkungan Kerja terhadap Minat Mahasiswa Akuntansi dalam Bekerja di Kantor Akuntan Publik
Get PDFThis study aims to examine whether income factors, labor market factors, and work environment factors influence the interest of accounting students in working at public accounting firms. The research uses a quantitative approach, with the population consisting of accounting students from the Indonesian College of Economics and accounting students from Hayam Wuruk Perbanas University, class of 2020 and 2021. The sampling technique applied in this study is purposive sampling, resulting in 58 research samples. The data used in this study is primary data, with data analysis techniques including validity tests, reliability tests, measurement model tests (outer model), and structural model tests (inner model), utilizing WarpPLS7.0 software and Microsoft Excel. The results of the study indicate that income and work environment variables have an influence on the interest of accounting students in working at public accounting firms, while the labor market variable does not have an influence
Prosedur Pelaksanaan Pemberian Pinjaman di Koperasi Pegawai Republik Indonesia Institut Teknologi Sepuluh Nopember
Get PDFCooperatives are business entities consisting of individuals or cooperative legal entities that base their activities on the principle of kinship. The procedures for implementing loans in Koperasi Pegawai Republik Indonesia Institut Teknologi Sepuluh Nopember are the focus of this research. Koperasi Pegawai Republik Indonesia Institut Teknologi Sepuluh Nopember is a cooperative founded in 1981 located on Jl. Teknik Perkapalan Blok K No.1 Keputih Sukolilo, Surabaya. This research examines savings services, the types of loans offered at the Koperasi Pegawai Republik Indonesia Institut Teknologi Sepuluh Nopember, the files required for applying for a loan as well as obstacles and solutions to the loan granting process. This research uses a qualitative approach with descriptive methods, data is obtained by interviews, observation and documentation to obtain primary data and secondary data so that it can analyze the procedures for implementing loans. The results of this research provide a general overview of the loan application and disbursement procedures that are implemented and in accordance with applicable regulations
Pengaruh Kreativitas Karyawan Terhadap Kinerja Karyawan Dengan Dimediasi Oleh Perilaku Kerja Inovatif Karyawan Milenial Di Pasuruan Jawa Timur
Get PDFThis study aims to examine the effect of employee creativity on employee performance mediated by innovative work behavior in millennial employees in Pasuruan, East Java. Millennials, known for their tendency to be more creative and innovative, face challenges in developing creativity in a workplace that is still strictly structured. This study uses quantitative methods with data collection through questionnaires distributed to millennial employees in various companies in Pasuruan. The data that has been obtained is then processed using SMART-PLS. The results showed that employee creativity has a significant positive effect on employee performance (path coefficient of 1.977, p = 0.048). In addition, employee creativity also has a significant effect on innovative work behavior (path coefficient of 25.523, p = 0.000), which in turn has a significant positive effect on employee performance (path coefficient of 5.629, p = 0.000). Innovative work behavior was shown to mediate the effect of creativity on employee performance (path coefficient of 5.549, p = 0.000). Thus, this study concludes that increasing employee creativity can significantly improve employee performance, and this effect is amplified through innovative work behavior. These results provide practical implications for companies to encourage creativity and innovation in the workplace as a strategy to improve employee performance, especially the millennial generation.
Keywords: Employee Creativity, Employee Performance, Innovative Work Behavio
