451 research outputs found
Model Sistem Pembelajaran dengan Pendekatan Case Method pada Mata Kuliah Akuntansi Keuangan Lanjutan
No full textThe purpose of this study was to find out in depth the application of the learning system with a project based learning model with a case method approach in Advanced Financial Accounting courses in the Accounting Study Program, Faculty of Economics and Business, University of Jambi. The population in this study were fifth semester students of the Accounting Study Program, Faculty of Economics and Business, University of Jambi, with the research sample being all fifth semester students taking advanced financial accounting courses taught by researchers in 2022. The research approach uses qualitative studies by observing and observing in-depth student study results with a project based learning learning model with a case method approach. The results showed that the use of the project based learning model with the case method approach was able to increase student creativity and innovation in understanding the complex Advanced Financial Accounting course</jats:p
PENGARUH KEPEMIMPINAN KONSIDERASI, SUBJEKTIF DIAGNOSTIK DAN SUBJEKTIF INTERAKTIF TERHADAP KEADILAN EVALUASI
No full textABSTRACTTujuan Penelitian – Penelitian ini bertujuan untuk menguji pengaruh gaya kepemimpinan konsiderasi, subjektif diagnostik dan subjektif interaktif terhadap keadilan evaluasi dalam perusahaan.Desain Metodologi – Penelitian ini mengambil populasi dari karyawan yang bekerja pada perusahaan di sektor jasa, dagang dan manufaktur. Sedangkan, sampel yang digunakan dalam penelitian ini menggunakan teknik purposive sampling dengan beberapa kriteria. Penelitian ini menggunakan kuesioner yang didistribusikan kepada responden dengan teknik hand delivery systems. Kemudian, data dianalisis dan diolah menggunakan structural equation modeling – partial least square (SEM-PLS)Temuan - Penelitian ini menunjukkan bahwa atasan yang menggunakan gaya kepemimpinan konsiderasi secara langsung mempengaruhi keadilan evaluasi dalam perusahaan. Penelitian ini juga menunjukkan bahwa terdapat mediasi parsial hubungan kepemimpinan konsiderasi dengan keadilan evaluasi oleh subjektif diagnostik dan subjektid interaktif.Keterbatasan – Data yang diolah dan dianalisis dalam penelitian ini diperoleh dari 10 perusahaan yang berlokasi di area jabodetabek. Sehingga, hasil dalam penelitian ini belum dapat disimpulkan secara umum.Originalitas – Fokus penelitian ini terletak pada hubungan pengaruh gaya kepemimpinan konsiderasi terhadap keadilan evaluasi. Penelitian ini juga melihat peran mediasi oleh subjektif diagnostik dan subjektif interaktif.Keywords – Keadilan Evaluasi, Kepemimpinan Konsiderasi, Subjektif Diagnostik, Subjektif Interakti
Basel tabanlı kredi riski, modellemeleri ve bir uygulama
No full textBasel II tabanlı kredi riski yaklaşımlarının 2006 sonu itibariyle uygulamaya geçmesi planlanmaktadır. Kredi riski açısından bakıldığında Türk bankacılık sektörünün yoğun olarak standart yaklaşımı kullanması beklenmektedir. Ancak büyük ölçekli bankaların daha fazla sermaye kullanmasını gerektirecek olan standart yaklaşımın çoğunlukla orta ve küçük ölçekli bankaların tercihi olacağı tahmin edilmektedir. Sektörün ilk beş büyük bankasının içsel derecelendirmeye dayalı kredi riski yaklaşımlarını tercih etmesi beklenmelidir. Bu gruptaki bankaların hem altyapı gereksinimlerini karşılayacak know-how'ı hem de yaklaşımları gerçekleştirmekte gerekli olabilecek altyapı yatırımlarının karşılanması için finansal gücünün yeterli seviyede bulunduğu tahmin edilmektedir. İçsel derecelendirmeye dayalı kredi riski yaklaşımları pazar riski hesaplamalarından farklı olarak konunun karakteri itibariyle bankadan bankaya büyük farklılıklar gösterebilecektir. Basel Komitesi'nin hazırlamış olduğu formülasyonlara ve bu formülasyonlardan her bir temerrüt olasılığı için farklı bir risk ağırlığına ulaşmak mümkün olsa da, bunlara ek olarak kurumların kendi kredi riski modellerini de oluşturmaları beklenmelidir. Çalışmada risk kavramı, türleri, geleneksel ve modern risk ölçme ve değerlendirme yöntemleri, Basel Komitesi'nin kredi riskine ilişkin prensipleri, kredi riskinin kaynakları ve bileşenleri, kredi riskiyle ilgili modeller, beklenen ve beklenmeyen kayıp ve kredi türevleri konuları incelenmiştir. Ayrıca çalışmanın sonunda sektördeki bütün modellere ek olarak hayali bir bono portföyü için kredi riski ölçer yaklaşım geliştirilmiştir. Bankaların öncelikle içsel derecelendirme sistemlerini oluşturmaları, daha sonra bu sistemlerin validasyonunu yapmaları ve kural koyucuları tarafından derecelendirme sistemlerine onay almaları gerekmektedir. Bankalar sektörde uygulanan kredi riski modellerinden kendi yapılarına uyanı uygulamakta serbesttirler. Ancak kurumların da insanlar gibi birbirine benzemeyen canlı organizmalar olduğu düşünülürse, bir kurumun kendisi için ürettiği risk ölçüm sisteminin başka bir kurum bünyesinde direkt olarak kullanılması risk ölçümü gibi hassas bir konuda pek uygun görünmemektedir. Bu nedenle bankaların kendi iç yapılarına uygun risk ölçer modellerini oluşturmalarının en hassas ölçüm yöntemi olması beklenmelidir. Basel II based credit risk approaches expected to be running at the beginning of 2006. Most of the banks in the Turkish banking system will prefer the standardized approach in calculating their credit risks. However, standardized approach will mostly be preferred by small to medium-sized banks which requires -most of the time- use of more capital by the large-sized banks. The largest five banks of the sector are expected to use the internal ratings based approaches in their credit risk calculations. The internal ratings based approaches of credit risk -unlike market risk calculations- show variations from bank to bank due to the character of the subject. Although it is possible to reach risk weights for each of the probabilities of default by using the formulations provided by the Basel Committee, the banks should also create their own approaches for each of their portfolios. In this study, risk theory, risk types, traditional and modern risk valuation methods, the principles of the Basel Committee on credit risk, the sources of credit risk, the credit risk models used in the market, expected and unexpected loss and credit derivatives were analysed. At the end of the study, the credit risk of an imaginary bond portfolio of a bank was calculated by an approach developed by the author of the thesis. As a first step, banks should develop and validate their internal rating systems and get the approval for these rating systems from the regulators. Banks are free to use one of the credit risk models suitable for their asset structure. However, since financial institutions are living organisms like human beings, it seems to be inappropriate to use a credit risk model developed for the use of some other structure. Consequently, built-in credit risk models validated by the regulators would be one of the most risk sensitive approaches for financial institutions
PENGARUH KEPEMIMPINAN STRUKTUR INISIASI, OBJEKTIF DIAGNOSTIK DAN OBJEKTIF INTERAKTIF TERHADAP KEJELASAN TUJUAN
No full textABSTRACTTujuan Penelitian – Penelitian ini bertujuan untuk menguji pengaruh gaya kepemimpinan struktur inisiasi, objektif diagnostik dan objektif interaktif terhadap kejelasan tujuan dalam perusahaan.Desain Metodologi – Populasi dalam penelitian ini merupakan karyawan perusahaan yang bergerak di sektor jasa, manufaktur dan dagang dengan lokasi Jakarta, Bogor, Depok dan Tanggerang. Sampel penelitian ini menggunakan teknik purposive sampling dengan kriteria yang telah ditentukan. Pengumpulan data menggunakan kuesioner dengan teknik hand delivery systems dan dianalisis serta diolah menggunakan SEM-PLS dengan Warp-PLS 3.0.Temuan - Hasil penelitian ini adalah gaya kepemimpinan struktur inisiasi berpengaruh signifikan terhadap kejelasan tujuan. Begitu juga apabila dimediasi oleh objektif diagnostik. Akan tetapi, tidak terdukung signifikan ketika dimediasi oleh objektif interaktif.Keterbatasan – Keterbatasan dalam penelitian ini terletak pada data yang dikumpulkan dari beragam jenis perusahaan dan ragam latar pendidikan sehingga menyulitkan mereka dalam hal pengisian kuesioner yang berakibat pada bias dalam hasil.Originalitas – Penelitian ini berfokus pada hubungan pengaruh gaya kepemimpinan struktur inisiasi terhadap kejelasan tujuan. Penelitian ini juga melihat hubungan mediasi dimana terdapat kombinasi antara penggunaan pengukuran kinerja dan levers of control.Keywords – Kejelasan Tujuan, Kepemimpinan Struktur Inisiasi, Objektif Diagnostik, Objektif Interakti
The Effect of Information Asimmetry On Earnings Management In Companies That Conduct An Initial Public Offering (IPO) On The Indonesia Stock Exchange (IDX)
No full textThis study aims: to determine the effect of information asymmetry on Earnings Management in companies that carry out initial public offering on the Indonesia Stock Exchange in the period before go public, when go public, or after go public.Design and methodology: Sampling in this study is to use the purposive sampling method, where the company to be studied must certain criteria. The number of companies used as research samples based on predetermined criteria is 142 companies. The population in this study are banking/financial companies, service companies, and trading companies that made initial public offering on the Indonesia Stock Exchange (IDX). Analysis techniques are carried out with simple linear regression analysis techniques. The analytical method uses descriptive statistics, data quality tests, and hypothesis testing. Test the quality of the data in the form of classic assumption test which includes: normality test, multicollinearity test, heteroscedasticity test and autocorrelation test. Hypothesis testing uses the t test to test the coefficient partially with a significant level of 5%.Results: The test results prove that information asymmetry has a significant effect on earnings management during and after conducting an IPO, but when go public does not pass the heteroscedasticity test. The test results also prove that information asymmetry has no significant effect on earnings management before the IPO. Regression results indicate that the coefficient of determination possessed by the variables observed before, during, and after the IPO are respectively R-square= 0.039, 0.121, and 0.221. This means that the influence of the independent variables on the dependent variable is 3.9%, 12.1% and 22.1%.Originality/value: the addition of research variables to the independent variables can be done considering there are about 96.1%, 87.9%, and 77.9% influenced by other variables not included in this research model.Keywords: Asimmetry Information, Earnings Management, Initial Public Offering (IPO)
PENGARUH NON PERFORMING LOAN (NPL) DAN CAPITAL ADEQUACY RATIO (CAR) TERHADAP PROFITABILITAS PADA BANK UMUM DI INDONESIA TAHUN 2012
No full textDWI RISKI JULIANTI. The Influence of Non Performing Loan (NPL) and
Capital Adequacy Ratio (CAR) to Profitability on Commercial Banks in Indonesia
in 2012. Script, Department Economics and Administration, Faculty of
Economics, State University of Jakarta. 2014.
This study aims at finding out if The Influence of Non Performing Loan (NPL) and
Capital Adequacy Ratio (CAR) to Profitability on Commercial Banks in Indonesia
in 2012. The hypothesis of this study is: "There is Influence of Non Performing
Loan (NPL) and Capital Adequacy Ratio (CAR) to Profitability on Commercial
Banks in Indonesia in 2012. The method used is the author of the survey method
with a quantitative approach. This study population is the entire commercial
banks listed on Bank Indonesia in 2012 his sampling technique is random
sampling as many as 33 samples. Hypothesis states that either simultaneous or
partially independent variables affect the dependent variable of the study. Based
on the findings of the regression coefficient test simultaneous, the value of (6.806
> 3.316) with a sig. of 0.004, it can be conclude that simultaneous NPL and CAR
effect on profitability. While the findings of the partial regression coeffiecient test,
NPL -2.685 > ttabel
(2.042) and sig. 0.012 can be conclude that the NPL
significance effect on profitability, for CAR (2.375>2.042) and Sig. 0024 it can be
concluded that the CAR significant effect on profitability. Hypothesis states that
either simultaneously or partially independent variables affect the dependent
variable of the study
PENGARUH KEPEMIMPINAN STRUKTUR INISIASI, KINERJA NON FINANSIAL DAN LEVERS OF CONTROL TERHADAP KEJELASAN TUJUAN
No full textThe purpose of this study was to examine the direct influence of leaders who use the initiation structure leadership style on the goal clarity. This study also examined the indirect effect of the relationship between the leadership style of the initiation structure on the goal clarity that was mediated by subjective diagnostics and subjective interactive. This study was tested using a sample of 152 employees who work at manufacturing, service and trading companies located in the Jabodetabek area. The research data were obtained from questionnaires distributed to respondents and analyzed using structural equation modeling - partial least square (SEM-PLS) with WarpPLS 3.0 software. The results of this study found that the direct effect of the initiation structure leadership style has a significant positive effect on the clarity of objectives. On the other hand, the indirect influence by subjective diagnostic and subjective interactive is able to partially mediate the relationship between the leadership style of the initiation structure on the goal clarity
Analysis of Internal Control of Good Corporate Governance and Fraud Prevention (Study at the Regional Government of Jambi City)
No full textThis study aims to analyze whether there is an influence of internal control on fraud prevention and Good Corporate Governance, and to analyze whether there is an effect of Good Corporate Governance on fraud prevention, and to analyze internal control against fraud prevention with Good Corporate Governance as intervening variable (Study at the Regional Government of Jambi City). This research method uses primary data by distributing questionnaires to all SKPDs of the Jambi government with 49 respondents using purposive sampling and returning 47 questionnaires. Methods of data analysis using SEM-PLS analysis (Structural Equation Modeling-Partial Least Square). The results of the study show that internal control does not affect fraud prevention, internal control does not affect Good Corporate Governance and Good Corporate Governance does not affect fraud prevention
PERFORMANCE IMPROVEMENT OF BLUD PUSKESMAS EMPLOYEES BASED ON THE RELIANCE ON MULTIPLE PERFORMANCE MEASURE THROUGH LEVERS OF CONTROL
No full textPenelitian ini menguji pengaruh ketergantungan berbagai ukuran kinerja (finansial dan non-keuangan) terhadap kinerja pegawai Badan Layanan Umum Daerah (BLUD) Pusat Kesehatan Masyarakat (Puskesmas) atau Badan Layanan Umum Daerah Puskesmas Tanjung Jabung Barat dan Kabupaten Batanghari. Studi ini juga menganalisis dampak hubungan yang dimediasi oleh Levers of Control (sistem kontrol diagnostik dan sistem kontrol interaktif). Populasi dalam penelitian ini adalah pegawai BLUD Puskesmas Tanjung Jabung Barat dan BLUD Puskesmas Batanghari yang diambil sebagai sampel sebanyak 81 responden. Penelitian ini menggunakan structural equation modelling (SEM-PLS) dengan software WarpPLS versi 7.0. Studi ini menunjukkan bahwa Levers of Control memediasi hubungan antara ketergantungan pada beberapa ukuran kinerja pada kinerja. Namun, studi ini gagal menunjukkan bahwa kinerja BLUD Puskesmas dipengaruhi oleh ketergantungan pada berbagai ukuran kinerja. Studi ini memberikan kontribusi penting bagi BLUD Puskesmas bukan hanya di Kabupaten Tanjung Jabung Barat dan Batanghari akan tetapi juga BLUD Puskesmas di Indonesia berupa penggunaan levers of control sebagai variabel mediasi hubungan antara ketergantungan pada beberapa ukuran kinerja pada kinerja pegawai BLUD Puskesmas
Determinants of The Effectiveness Of Implementation Performance Based-Budgeting and Budget Absorption in Local Governments
No full textThis study aims to try to examine the influence of Local Government Employee Understanding, Training, and External Pressure (Determinants) on the Effectiveness of Implementation Performance-Based Budgeting and Budget Absorption in Local Governments (Study on Jambi City Government). The population is all Dinas and SKPD in Jambi City Government. The sampling technique uses a purposive sampling approach. The criteria used are those involved in performance-based budgeting and budget execution practices. So, that the total sampel used was 60 people. Data were obtained by questionnaire distribution techniques to respondents throughout the Dinas and SKPD in Jambi City Government. Data analysis using SEM PLS. The results of data processing found that training, understanding, education and external pressure had a positive effect on the effectiveness of performance-based budget implementation and budget absorption
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