JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN
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Faktor-Faktor yang Mempengaruhi Mahasiswa Akuntansi dalam Pemilihan Karir Sebagai Akuntan Publik
Full text linkAbstract
The purpose of this study is to find the influence of the factors of the career selection of the S1 student at accounting department at Batik Islamic University and the University of Sebelas Maret Surakarta.This research sample using purposive sampling. The samples are 100 respondents. The analytical method is multiple linear regression.The results of this research shown that partially only factor training of professionals who have a significant influence on career selection of students S1 accounting to be public accounting. Meanwhile the salary factor, professional recognition, work environment, social values, consideration of the labor market, and personality have no significant effect. Whereas, simultaneously concluded that the factors of salaries, professional training, professional recognition, work environment, social values, labor market considerations, and personality have a positive and significant influence on student career selection of S1 accounting to be public accounting.
Keywords: Career, colleger, public accountin
Efektivitas Sistem Informasi Penganggaran terhadap Pencapaian Kinerja
Full text linkThe purpose of this study is to identify effectiveness implementation of performance-based budgeting system and performance achievements. The concept of budgeting is based on the logic models that find the relationship between inputs, processes, outputs and outcomes also customer oriented (external perspective). This study uses literature study and compare with other studied. From this studied, the results then compared with the provisions and the purpose of performance achievement. The result shows that the performance-based budgeting system can applied and support in achieving the vision and mission as well as the effect on performance. But the performance measurement only on budget absorption. Moreover there are inconsistencies when use performance indicators
Persepsi Akuntan dan Mahasiswa terhadap Etika Penyusunan Laporan Keuangan
Full text linkThe financial report is an important element for the company to make decision. Presentation of financial statements must appropriate with the ethics that supposed, so that it can minimize levels of cheating both individuals and corporations. The purpose of this study was to determine students' perceptions of accountants and ethical preparation of financial statements covering disclosure, cost and benefit, responsibility, and misstate. The population in this study are all accountants who are in Klaten and Surakarta was for students are enrolled in private and state as a 7th semester student or have been through the course of business and professional ethics. The sample used was 100 accountants and 100 accounting students. Data collected by spreading questionnaire to all respondents. Measurement scale used is Likert scale. This study uses a hypothesis test Independent sample t test. The results of this study indicate that there are differences in the perception of accountants and accounting students to the ethical preparation of financial statements which includes the disclosure and responsibility. And there are differences in perceptions of ethical financial statements include cost and benefit and misstate.
Keywords: Perception, ethics, financial repor
Analisis Faktor Konfirmatori Peubah Laten Anteseden sebagai Instrumen Penting untuk Peningkatan Kinerja Pemasaran Cerutu Jember
Full text linkJember Regency expanses of land and the production of Besuki Na Oogst (BNO) tobacco, which tends to increase every year, but this is not matched by an increase in purchases of BNO tobacco by companies or exporters. The phenomenon of the increase in hectarage and production of BNO tobacco, is not offset by the purchase of BNO tobacco products (a decline in BNO tobacco purchases) will obviously reduce the volume of sales and lower the growth rate of Jember’s cigar sales. The purpose of this study was to determine the relationship of each indicator with variable of creativity and innovation as antecedent variables which is an important instrument to improve marketing performance, with the method of maximum likelihood estimation (MLE) to estimate the model parameters. The analysis technique used in this study is a confirmatory factor analysis (CFA), a multivariate analysis method that can be used to test or confirm whether the measurement model that is built was accordance with hypothesized. The results showed that the perception of respondent research on creativity, innovation, and marketing performance of Bobin PTPN X industrial units is good. Most powerful indicator as a measure of creativity variable is motivation, while the weakest as a measure of creativity variable is a newness of the strategy. Most powerful indicator as a measure of innovation variable is the product innovation, while the weakest as a measure of innovation variable is the level of investment in innovation. Most powerful indicator as a measure marketing performance variable is customer growth rate, while the weakest as a measure marketing performance variable is sales growth rate.
Keywords : Confirmatory Factor Analysis, Antecedents Latent Variables, Marketing Performance, Jember’s Ciga
Tata Kelola Korporasi, Pengungkapan Lingkungan, dan Nilai Perusahaan
Full text linkFirm value is a part that has been determined by a company after going through a process of activities for several years. This study was conducted to examine the relationship between the influence of corporate governance mechanisms and environmental disclosure on firm value. This research is a quantitative approach that aims to examine and analyze the effect of corporate governance mechanisms and environmental performance on firm value. Data is collected from financial statements and annual reports published by mining sector companies listed on the Indonesia Stock Exchange 2012-2014. There are five hypothesis that examined. The result show managerial ownership has a positive effect on firm value. Institutional ownership has a positive effect on firm value. Board of Commissioners shows a positive effect on the value of the company. Audit committee show that the audit committee has no effect on firm value. Environmental disclosure has no influence on firm value. This disclosure will have the confidence of investors that will affect the firm value.
Keywords: institutional ownership, firm value, board of commissioners, audit committee, environmental disclosur
Pengaruh Partisipasi Penganggaran pada Kinerja Manajerial dengan Komitmen Organisasi dan Gaya Kepemimpinan sebagai Variabel Moderating
Full text linkBRI Unit Se-Kanca Jember is one element and an important indicator in management control systems in budgeting, BRI is divided into several liability as a center of business units each have a role in engagement budgeting and BRI involve certain parts in the preparation of the budget. The issue raised is how participation pengagaran positive and significant, the organization may moderate the relationship between participatory budgeting and how leadership style may moderate the relationship between participatory budgeting at PT. BRI Unit Se-kanca Jember.
This study aims to re-examine the effect of participation on managerial performance budgeting by using these moderating variables, in addition to the research conducted to find empirical evidence about the relationship budgetary participation and managerial performance and influence organizational commitment and leadership styles on the relationship budgetary participation and managerial performance. The data was collected by distributing questionnaires. The hypothesis testing is done is a simple linear analysis and Moderated Regression Analysis.
The results of this study indicate that the first hypothesis test results showed an effect of participation on managerial performance budgeting. The second hypothesis test results showed significant moderating effect of organizational commitment capable of budgeting participation on managerial performance, and the third hypothesis test results showed that leadership style moderates the relationship budgetary participation and managerial performance.
Keywords: Participation in Budgeting, Organizational Commitment, Leadership Style, Managerial Performance
Kompetensi SDM dan Pengaruhnya terhadap Kinerja Karyawan Bagian Akuntansi KSP di Kabupaten Jepara
Full text linkKoperasi sampai saat ini masih dihadapkan pada permasalahan rendahnya kualitas sumber daya manusia (SDM) dan terbatasnya sumber dana yang dimiliki dalam melaksanakan kegiatan usahanya. SDM yang rendah berakibat pada kinerja koperasi itu sendiri yang biasanya dilihat dari beberapa faktor diantarannya dari kesehatan koperasi. Permasalahan dalam penelitian ini adalah apakah knowledge, skill dan ability berpengaruh terhadap kinerja karyawan bagian akuntansi, dan variable apa yang paling dominan berpengaruh. Sedangkan tujuan penelitian ini adalah untuk menganalisis pengaruh kompetensi (knowledge, skill dan ability) terhadap kinerja karyawan bagian akuntansi, dan menganalisis variable yang paling dominan berpengaruh terhadap kinerja. Pendekatan penelitian adalah kuantitaif dengan menggunakan data yang diambil dari hasil kuesioner yang diberikan kepada 36 karyawan KSP di Kabupaten Jepara. Sampel diambil dengan menggunakan purposive sampling dan memenuhi kriteria pemilihan sampel. Regresi berganda digunakan untuk menilai dampak dari kompetensi sumberdaya manusia terhadap kinerja karyawan bagian akuntansi. Hasil penelitian menunjukkan bahwa knowledge mempengaruhi kinerja karyawan secara signifikan, skill mempengaruhi kinerja karyawan secara signifikan, ability mempengaruhi kinerja karyawan secara signifikan dan variable skill merupakan variable yang mempengaruhi paling dominan. Ini membuktikan bahwa kinerja karyawan bagian akuntansi KSP Di Kabupaten Jepara sangat dipengaruhi oleh kompetensi karyawan tersebut terutama skill
Pengaruh Sosialisasi Perpajakan dan Ekstensifikasi Pajak terhadap Penerimaan Pajak Penghasilan Orang Pribadi
Full text linkThis research aims to test the tax socialization on tax revenues. This research also aims to The tax extension on tax revenues. This research was conducted at the tax office pratama Wonosari.This research was conducted using saturated sample with a sample of 65 respondents sample that may be analyzed about 63 questionnaire. The analysis data method of this research was multiple linear regression. This research was quantitative. The data used in this study are primary data.
Based on the results of the analysis indicate that the variable tax socialization and variable tax extension simultaneously and partially on tax revenues individual taxpayers. The predictive ability of the independent variable on the dependent variable showed independent variables were able to explain the dependent variable variation of 43.8% and the rest was explained by other variables.
Keywords: the tax socialozation, the tax extension, and tax revenue
Analisis Pengaruh Gaya Kepemimpinan Transaksional dan Budaya Organisasi terhadap Kinerja Karyawan dengan Motivasi sebagai Variabel Intervening (Studi Empiris pada PT. PLN Persero Area Jember)
Full text linkThis study investigated the influence of transactional leadership style and organizational culture on employee performance and motivation as an intervening variable. The purpose of research is to find empirical evidence about the relationship between transactional leadership style and organizational culture on performance through motivation. This study uses a random sampling of all employees PT.PLN (Persero) Area Jember by 46 respondents. The data was collected by distributing Questionnare. Data collection questionnaire with a list of questions that was adopted from a previous study. The results include a transactional leadership style is a significant positive
effect on employee performance, organizational culture a significant positive effect on employee performance, motivation significant positive effect on employee performance, transactional leadership style significant positive effect on motivation, organizational culture significant positive effect on motivation.
Keywords: transactional leadership style, organizational culture, motivation, employee performanc
Model Pemberdayaan Ekonomi Mustahiq Melalui Zakat
Full text linkThe aim of this research is to test and completing the model of Mustahiq Economic Empowerment by Zakat Utilizing. The research activities consist of simulation and completing of model. Data collecting method that used were interview and focus group discussion with the mustahiq.
Based on the analysis results can be conclude that mustahiq agree and support concern with the mustahiq empowerment model. Mustahiq expect by the implementation of empowerment model will be able to increase mustahiq’s welfare by main indicator is the canging of social status from mustahiq to muzakki. In addition, mustahiq suggest a partnership program between BAZ and LAZ management, government, and entrepreneurs for training dan education concern with business management.
Key Words: Empowerment, Economic, Mustahiq, Zaka