KRISNA: Kumpulan Riset Akuntansi
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Accounting Attitude Scale: Analisis Perbedaan Sikap Mahasiswa Akuntansi Terhadap Akuntansi (Studi Pada Perguruan Tinggi di Yogyakarta)
No full textIn general, every student in accounting who has just taken accounting education has a positive attitude toward accounting. However, over the course of their study, the attitude is thought to change, both ini a positive and negative direction. This study aims to test whether there are differences between senior and junior accounting students in attitude towards accounting as a discipline, accounting as a group activity, accounting as a profession and accounting as a career. The research was conducted using a questionnaire adopted from Accounting Attitudes Scale by Nelson and consisted of 15 question items. Research respondents were students of one university in Yogyakarta, which consisted of first semester students (junior students) and final semester students (senior students). Total respondents obtained were 161 respondents. The research results from testing using Mann Whitney test showed that there was significantly difference in the attitude toward accounting as a discipline, accounting as a group activities, accounting as a profession and accounting as a career between yunior and senior students. The overall results of the hypothesis also show that the attitude scores of senior students are lower than those of junior students. This indicates a decrease in positive attitudes along with experience in learning accounting at the universit
Profitabilitas, Likuiditas, Senioritas Direktur Utama Dan Tax Avoidance Dengan Ukuran Perusahaan Sebagai Variabel Moderasi
No full textTaxes are obligatory contributions owed by a taxable person or corporate taxpayer to the state. Taxation is one of the burdens for companies that can reduce their profits. Therefore, the company will make an effort to be able to efficiently reduce the corporate tax burden. One of the efforts that the company can make is tax avoidance. This research is aimed at finding out the effect of profitability, liquidity, and seniority of the president of the board on tax avoidance with firm size as a moderation variable. Sampling in this study uses purposive sampling techniques. In this study, there were 7 property and real estate companies and 35 samples. The data used in this study is obtained from secondary data that uses data from the financial statements of property and real estate companies listed on the Indonesian Stock Exchange in 2018–2022. The results of this study show that partially profitability has no effect on tax avoidance, while liquidity and seniority of the president of the board have a negative and significant effect on tax avoidance. Simultaneously, profitability, liquidity, and seniority of the president of the board have an effect on tax avoidance. The firm size moderation variable is unable to moderate the effect of profitability on tax avoidance, the effect of liquidity on tax avoidance, and the effect of the seniority of the president of the board on tax avoidance
ANALISA PENGARUH GAJI, LINGKUNGAN KERJA, PELATIHAN DAN PENGEMBANGAN TERHADAP KEPUASAN KARYAWAN PADA TONYS VILLAS & RESORT, SEMINYAK-BALI
No full textAbstrak
Kemajuan dan keberlangsungan organisasi sangatlah ditentukan oleh unsur Sumber Daya Manusia. Karena Sumber Daya Manusia merupakan inti dari sebuah organisasi. Tujuan dari penelitian ini adalah untuk mengetahui apakah 1) Gaji berpengaruh secara parsial terhadap Kepuasan Karyawan, 2) Lingkungan Kerja berpengaruh secara parsial terhadap Kepuasan Karyawan, 3) Pelatihan dan pengembangan berpengaruh secara parsial terhadap Kepuasan Karyawan serta 4) apakah Gaji, Lingkungan Kerja, Pelatihan dan pengembangan berpengaruh secara simultan terhadap Kepuasan Karyawan pada Tonys Villas & Resort, Seminyak-Bali Penelitian ini menggunakan pendekatan deskriptif kuantitatif terhadap karyawan Tonys Villas & Resort, Seminyak-Bali. Populasi penelitian adalah karyawan kontrak Tonys Villas & Resort, Seminyak-Bali dengan sampel penelitian sebanyak 80 responden dengan menggunakan metode sensus atau sampel jenuh. Teknik analisis statistik inferensial menggunakan analisis regresi linier berganda dengan bantuan software SPSS.25.0. Instrumen tes yang digunakan adalah uji validitas dan reliabilitas dengan menggunakan pendekatan korelasi bivariate, analisis korelasi indikator terhadap konstruk menggunakan analisis konformatori faktor dan uji hipotesis. Hasil penelitian menunjukkan bahwa gaji, lingkungan kerja serta pelatihan dan pengembangan berpengaruh simultan terhadap kepuasan kerja karyawan, selanjutnya secara parsial ditemukan bahwa gaji serta pelatihan dan pengembangan berpengaruh terhadap kepuasan karyawan namun lingkungan kerja tidak berpengaruh terhadap kepuasan kerja karyawan pada Tonys Villas & Resort, Seminyak-Bali.
Abstract
The progress and sustainability of the organization is largely determined by the Human Resources element. Because Human Resources is the core of an organization. The purpose of this study was to find out whether 1) Salary has a partial effect on Employee Satisfaction, 2) Work Environment has a partial effect on Employee Satisfaction, 3) Training and development has a partial effect on Employee Satisfaction and 4) Does Salary, Work Environment, Training and development have a simultaneous effect on employee satisfaction at Tonys Villas & Resort, Seminyak-Bali This study uses a quantitative descriptive approach to the employees of Tonys Villas & Resort, Seminyak-Bali. The research population was Tonys Villas & Resort Seminyak-Bali contract employees with a sample of 80 respondents using the census method or saturated sample. The inferential statistical analysis technique uses multiple linear regression analysis with the help of SPSS.25.0 software. The test instruments used were validity and reliability tests using a bivariate correlation approach, analysis of the correlation of indicators to constructs using conformational factor analysis and hypothesis testing. The results of the study show that salary, work environment and training and development have an effect simultaneously on employee job satisfaction, then it is partially found that salary and training and development have an effect on employee satisfaction but the work environment has no effect on employee job satisfaction at Tonys Villas & Resort, Seminyak – Bali.
Keywords: Salary, Work Environment, Training and Development, Employee Satisfactio
DETERMINAN AKUNTABILITAS PENGELOLAAN DANA DESA DENGAN ASA TRI PANTANGAN SEBAGAI VARIABEL MODERASI
No full textPenelitian ini bertujuan untuk mengetahui pengaruh pemahaman akuntansi, pemahaman undang-undang dan sistem pengandalian internal desa terhadap akuntabilitas pengelolaan dana desa dengan asas tri pantangan sebagai variabel moderasi. Penelitian ini mengunkan metode deskriptif kuantitatif dan data primer dengan menggunakan kuesioner yang dibagikan secara langsung pada responden. Jumlah sampel dalam penelitian ini sebanyak 94 sampel dari 12 kantor desa di Kecamatan Salam Kabupaten Magelang. Pengambilan sampel menggunakan teknik purposive sampling yaitu teknik pengambilan sampel berdasarkan pertimvangan sasaran tertentu. Penelitian ini mendapat hasil bahwa pemahaman akuntansi tidak berpegaruh terhadap akuntabilitas sedangakan untuk pemahaman undang-undang dan sistem pengendalian internal berpengaruh positif terhadap akuntabilitas pengelolaan dana desa. Asas tri pantangan tidak dapat memoderasi pemahaman akuntansi, pemahaman undang-undang dan sistem pengendalian terhadap akuntabilitas pengelolaan dana desa.This study aims to determine the effect of accounting understanding, understanding of laws and village internal control systems on the accountability of managing village funds with the principle of three taboos as a moderating variable. This study used a quantitative descriptive method and primary data using a questionnaire which was distributed directly to the respondents. The number of samples in this study were 94 samples from 12 village offices in Salam District, Magelang Regency. Sampling used a purposive sampling technique, namely a sampling technique based on certain target considerations. This study found that accounting understanding had no effect on accountability, while understanding laws and internal control systems had a positive effect on village fund management accountability. The principle Asas Tri Pantangan cannot moderate accounting understanding, understanding of laws and control systems for accountability in managing village funds
Pengungkapan Tanggung Jawab Sosial Perusahaan (CSR) Melalui Media Sosial dan Sustainability Report
No full textTujuan dari penelitian ini adalah untuk mengetahui sejauh mana pengungkapan sukarela tanggung jawab sosial perusahaan oleh perusahaan Indonesia di media sosial dan untuk membandingkannya dengan pengungkapan sustainability report. Penulis menggunakan perusahaan publik Indonesia yang terdaftar dalam Indeks SRI-KEHATI sebagai sampel. Selanjutnya, dengan menggunakan perangkat lunak NVIVO, penulis menganalisis secara kualitatif kegiatan CSR yang diungkapkan di media sosial perusahaan dan sustainability report dengan pendekatan interpretatif. Temuan – Temuan menunjukkan bahwa perusahaan Indonesia masih menunjukkan tahap awal pengungkapan CSR sukarela berbasis media sosial. Selanjutnya, isu tentang pelatihan, pendidikan dan pengembangan keterampilan mendominasi pengungkapan perusahaan. Akhirnya, perusahaan Indonesia mengungkapkan lebih sedikit informasi CSR di media sosial mereka daripada di sustainability report. Pengungkapan CSR berbasis media sosial di negara berkembang relatif kurang dipelajari. Dengan demikian, tulisan ini secara empiris menunjukkan topik dan intensitas pengungkapan CSR di media sosial dan perbandingan antara jenis pengungkapan CSR ini dengan pengungkapan CSR menggunakan media lain
PERSEPSI PEMILIK HOMESTAY DI KOTA DENPASAR TERHADAP PENGETAHUAN AKUNTANSI
No full textBusiness owners must recognize the importance of accounting in financial management and preparation of financial reports, thus understanding the owners' perceptions of their business and accounting is necessary. The objective of this research is to understand the perceptions of homestay owners in Denpasar regarding homestay businesses and financial accounting. This study utilized a descriptive analysis method, gathering data from 45 homestay owners in Denpasar. Validity and reliability tests indicated that all research instruments were valid and reliable. The research findings revealed that homestay owners have a very positive perception of homestay businesses, with a good understanding of homestay definitions and economic value. However, challenges related to business funding still exist. Additionally, homestay owners recognize the importance of bookkeeping and accounting, but limitations in knowledge and resources hinder their implementation. As a result, the quality of homestay financial reports still falls short of applicable accounting standards
Leadership, Social Capital and Village Finance: Development Capital For Village Sustainability
No full textThis research aims to capture the combination of leadership, social capital, and village finance in realizing rural sustainable development. Field research seeks to understand social reality by the actual circumstances that exist and occur in a particular area. Researchers obtain scans of social reality through a qualitative research approach. Researchers in this context use qualitative research with an emphasis on case studies. The research used participant observation techniques, in-depth interviews, and field documentation. The results show that the village's financial capacity is an essential element. However, more importantly, the legitimacy and trust of the community in the leadership of the village head can establish communication in campaigning for village environmental conservation with a sustainable development orientation. The village head presents himself as a protector through humanist communication interactions with all elements in the village environment. The legitimacy of power and trust in the formal village leader leads to the belief of the community to take part in village development
PENGENDALIAN PERSEDIAAN PART NON MOVING DENGAN MENGGUNAKAN METODE FSN ANALISIS
No full textAgung Toyota Tabanan merupakan perusahaan yang bergerak di bidang otomotif serta mempunyai 3 divisi yaitu Administrasi, Operasional dan Marketing. Divisi Admisnistrasi menangani semua pembukuan, akuntansi dan aktivitas kesekretariatan di dalam perusahaan. Divisi Operasional terdiri dari kegiatan bengkel dan kegiatan spare part dalam menyediakan item untuk kendaaraan yang akan melakukan servis ke Agung Toyota Tabanan. Divisi Marketing menangani pemasaran mobil baru. Divisi Operasional, khususnya pada bagian spare part, selalu mengalami permasalahan yaitu tidak bisa secara rutin mengendalikan persediaan part non moving sesuai dengan target yang sudah ditetapkan oleh induk perusahaan. Masalah ini terjadi disebabkan adanya beberapa persediaan part non moving memiliki frekuensi permintaan yang tinggi hingga melebihi batas maksimal permintaan terhadap part non moving. Oleh karena itu diperlukan metode FSN Analysis untuk mengendalikan persediaan part non moving demi meminimalisir terjadinya over stock. Metodologi yang digunakan pada penelitian ini adalah analisis deskriptif kuantitatif dengan melakukan pengumpulan data seperti observasi atau pengamatan, wawancara dan studi kepustakaan. Hasil penelitian menunjukkan bahwa penerapan metode FSN Analysis di Agung Toyota Tabanan terhadap persediaan spare part sangat bermanfaat dalam memandu pembelian dan pemesanan. Hal ini dapat memberikan gambaran yang jelas kepada manajemen ketika pergerakan part berubah menjadi slow moving dari kategori non moving, atau sebaliknya. Sehingga dapat membantu untuk mengkategorikan kembali dan mempertahankan tingkat persediaan yang optimal sesuai dengan pergerakan aktual part selama beberapa waktu.
Kata Kunci : Spare Part, FSN Analysis, Persediaa
Pengaruh Kualitas Pelayanan Dan Harga Terhadap Word Of Mouth, Melalui Kepuasan Orang Tua Sebagai Variable Intervening Pada Lembaga Kursus Gambar Funart Studio Di Kota Semarang
No full textThis research aimed to analyze the influence of service quality and price on word of mouth, with customer satisfaction acting as the intervening variable, at FunArt Studio in Semarang. Data for this study were obtained through the distribution of questionnaires, resulting in a sample size of 68 respondents. The data were analyzed using path analysis and the Sobel test with SPSS 25.0. The findings of this study concluded that (1) service quality has a significant direct and indirect impact on word of mouth through customer satisfaction, (2) price has a significant direct and indirect impact on word of mouth through customer satisfaction, and (3) customer satisfaction has a significant impact on word of mouth..  
Analisis Strategi Pemasaran Terhadap Kepuasan Pelanggan Kopi Sumatra (Studi Kasus Kopi Sumarya)
No full textThis study aims to determine the effect of the marketing mix on customer satisfaction. This research was conducted on Sumarya coffee. The number of samples specified is as high as 90 respondents. Measurement in the questionnaire using a Likert scale. Statistical data analysis is used to: a) test research instruments through the validity test and reliability test; b) perform the classical assumption test; c) perform descriptive statistical analysis using the frequency distribution; and d) perform statistical analysis using multiple regression analysis with the help of the SPSS 20 program. The results of hypothesis testing show that there is a significant direct positive effect between products on customer satisfaction, with an unstandardized beta coefficient value of 0,382 and a significance of 0,000. There is a direct and significant positive effect of prices on customer satisfaction, with an unstandardized beta coefficient of 0,124 and a significance of 0,002. unstandardized beta coefficient value of 0,013 with a significance of 0,008. The results of this study indicate that the multiple regression analysis shows a positive and significant direct effect of customer decisions on the level of sales