1,720,968 research outputs found
Analisis efektivitas siklus perkriditan bank BUMN terhadap kinerja manajemen perbankan
No full textTujuan dari penelitian ini untuk menganalisis efoktivitas kinerja siklus perkreditan dari perspektif manajemen perbankan yang mempengaruhi kinerja manajemen perbankan dalam memberikan !credit kepada debitor. Penelitian ini rnenggunakan deskriftif kualitatif dengan Importance and pe1formance analysis yaitu tingkat kepentingan dan kinerja, yang menghasilkan data dalam diagram kartesius tentang factor yang mempengaruhi kinerja rnanajemen perbankan. Data diperoleh dengan menyebarkan kuisioner pada Bank BUMN (Bank Mandiri, Bank Rakyat Indonesia, Bank Negara Indonesia 46, Bank Tabungan Negara), yang menjadi sampel adalah Account Officer yang ada pacla kantor cabang dari ke empat bank BUMN tersebu
The Effect of Implementation Accounting Information System and Competence of Human Resources on the Quality of Financial Reporting
Get PDFThis study is aimed to examine the effect of implementation accounting information systems and competencies of human resource on the quality of financial reporting, the method used was a descriptive survey research methods. The unit of analysis in this research is all local governments’ work unit in Lebak Banten Indonesia. Primary data was collected using a questionnaire in which each item studied was measured using a likert scale. The results of this research show that: (1) the implementation accounting information system and competencies of human resource have significant effects on the quality of financial reporting simultaneously (2) the implementation accounting information system has significant effects on the quality of financial reporting and (3) competencies of human resource not has significant effects on the quality of the financial reporting. This study will use a t test by α = 0.03 to test hypothesis Keywords: Implementation Accounting Information System, Competence of Human Resources, Quality of Financial Reportin
The strategic role of msme challenges in the covid-19 situation
No full textThe poverty and unemployment rates in Indonesia are still very large. The number of poor people was recorded at around 29.13 million people while the absolute number of unemployed, namely those who do not have a job, is no less than 12 million people. A synergistic and comprehensive program is needed to overcome this. Thus, the small and medium enterprises sector can be expected to overcome one of the main problems in this country, namely the problem of poverty and unemployment. Therefore, reducing unemployment requires a paradigm shift that cannot be implemented on a large scale business (capital market), but provides more opportunities for people's economic business units, including micro, small and medium enterprises. MSMEs have been able to prove themselves as one of the solutions for the very high growth of the new workforce in Indonesia. The intrinsic properties of their business spring or even non formal make SMEs are able to provide business opportunities among household scale industries that were encountered in each area. Its significant role in labor absorption makes MSMEs very effective as tools to strengthen national stability
Respon Mahasiswa Tentang Penerapan Pembelajaran Berbasis E-Learning Melalui Pemanfaatan Academic Information System (AIS) Di Lingkungan UIN Syarif Hidayatullah Jakarta Dengan Technology Acceptance Models (TAM)
Get PDFThis study aims to (1). Knowing the response and preparedness of students in the use
of AIS -based learning application e-learning , (2). Knowing the factors that influence the
adoption of e -learning through the AIS in learning , (3). Knowing the strategy of improving
the quality of learning for students through the use of AIS . The research methodology is
descriptive quantitative research data collection tool was a questionnaire that uses a five
Likert scale to measure the use of AIS as an e -learning respondents (students) in the learning
activit. Questionaires were collected and processed as many as 833 questionaires. The results
of this study showed that of 25 questions that measure variables obtained a total score of
58.202 respondents were classified based on the value of the quartile values. the use of AIS as
a medium of learning is between the second quartile (41.650 ) and the maximum score
(104.125 ) the use of AIS as a medium of e -learning is not good .Factors affecting the
implementation of AIS as a medium of learning is a permanent feature and collided with the
bandwidth capacity provided by UIN Syarif Hidayatullah Jakarta, the development is still
limited to the initiation of the material is limited given the limited bandwidth, and time
lecturer for the development of e -learning is limited so that the functionalization of the AIS -
based learning management not entirely unworkable. AIS based E-learning is used as a
viable communication option that complements traditional classroom, but still requires
development consistently visible from the side of the learning design is quite decent used but
only in a good criterio
PENGARUH GOOD CORPORATE GOVERNANCE, KARAKTERISTIK PERUSAHAAN DAN REGULASI PEMERINTAH TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY
Get PDFThis objective of this study is to examine the good corporate governance,characteristics company and government regulations on the disclosure of corporate socialresponsibility on companies listed in the Indonesia Stock Exchange Period from 2010 to 2014.This study uses secondary data, annual reports obtained from www.idx.com and thecompany\u27s website period 2010-2014. The sampling method of sample selection samplingcluster. The analytical method used is multiple regression analysis which consists of classicalassumption (normality test, multicollinearity, heteroscedasticity test and autocorrelationtest) and test hypotheses (coefficient of determination, t test, F test). The results thatsignificantly influence the audit committee disclosure of CSR while managerial ownership,board size, profitability, liquidity, company profiles and government regulation has no effecton the disclosure of CSR. F Test results showed that the simultaneous effect of independentvariables on the dependent variable.DOI: 10.15408/akt.v8i1.276
Studi Fenomenologis Tentang Implementasi Tata Kelola Perguruan Tinggi Badan Hukum di Indonesia
Get PDFThis study examines the laws and regulations that form the legal basis of governance of state universities and their implications for academic and non-academic autonomy. The purpose of this study is to find answers to policies and practices of academic and non-academic governance and find alternative support of university management concepts and practices from the study of laws and regulations on higher education and legislation on state finance. Data analysis is using qualitative by studying the ideal concept (according to regulation, observation and documentation). The results of this study conclude that the governance of state universities in the context of academic autonomy is still too dominated by the government. In non-academic autonomy is also not yet fully implemented such as organizational structure, staffing, finance, and international cooperation
Kepribadian Machiavellianism pada Aspek Perilaku Auditor
No full textAbstractThe historical development of audit practices is inseparable from various cases of ethical violations and deviations from audit standards. This behavior is explained as a dysfunction behavior that is closely related to today\u27s modern human profession. This study discusses how machiavellian tendencies in a person are very closely related to behavioral dysfunction in the auditor and how spiritual concepts in the workplace become a solution in preventing and minimizing these attitudes and behaviors. The study was conducted on 115 auditors in the Jakarta public accounting firm through a survey. The data analysis method used is quantitative data analysis with Structural Equation Modeling (SEM) approach assisted by the LISREL 8.80 program. Data processing results show that workplace spirituality has a significant negative effect on audit dysfunction behavior through machiavellian nature, but does not have a negative and significant effect directly on dysfunction behavior.Keywords: Attribution theory; Audit dysfunction behavior; Machiavellian tendencies; Workplace spirituality. Abstrak Sejarah perkembangan praktik audit tidak terlepas dari berbagai kasus pelanggaran etika dan penyimpangan atas standar audit. Perilaku tersebut dijelaskan sebagai perilaku disfungsi yang erat kaitannya dengan profesi manusia modern saat ini. Penelitian ini membahas bagaimana kecenderungan machiavellian dalam diri seseorang sangat erat kaitannya dengan perilaku disfungsi dalam diri auditor dan bagaimana konsep spiritual di tempat kerja menjadi solusi dalam mencegah dan meminimalisir sikap dan perilaku tersebut timbul. Penelitian dilakukan kepada 115 auditor di kantor akuntan publik DKI Jakarta melalui survei. Metode analisis data yang digunakan yakni analisis data kuantitatif dengan pendekatan Structural Equation Modeling (SEM) berbantuan program LISREL 8.80. Hasil pengolahan data menunjukkan bahwa workplace spirituality berpengaruh negatif secara signifikan terhadap perilaku disfungsi audit melalui sifat machiavellian, tetapi tidak berpengaruh negatif dan signifikan secara langsung terhadap perilaku disfungsi.Kata kunci: Teori atribusi; Perilaku disfungsi audit; Sifat machiavellian; Workplace spirituality
Mental Accounting Practice, Growth Mindset and Micro Business Performance: An Empirical Investigation of SMEs in Indonesia during the COVID-19 pandemic
Get PDFMental accounting has a lot of perspective to observe, but rarely observed in psychology method. This paper aim is to observed mental accounting in psychology method with the relation of personality characteristics (the big five personality) with growth mindset as an intervening variable. The present paper reports a study applying a Likert-type scale to assess the extent individuals engage in mental accounting practices, in this case is owners of micro business in Indonesia specifically in Jakarta. This study observe 252 of SMEs regards the influence of mental accounting to micro business performance with growth mindset as an intervening variable and using Smart-PLS 3.0 to see the effect from each hypothesis. The result of this study found that having a good mental accounting is not enough to increasing micro business performance directly. And mental accounting has a significant effect to growth mindset. From this case, owners of micro business performance have to respond with the real action which is growth mindset to increase their performance as an intervening variable. Keywords: Mental Accounting Practice, Growth Mindset, Micro Business Performance. DOI: 10.7176/RJFA/13-10-07 Publication date:May 31st 2022
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