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Adie Wahyudi Oktavia Gama
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INDONESIA
Jurnal Ilmiah Akuntansi dan Bisnis
ISSN : 25282093     EISSN : 25281216     DOI : -
Core Subject : Economy,
Jurnal Ilmiah Akuntansi dan Bisnis (dengan e-issn 2528-1216 dan p-issn 2528-2093) merupakan jurnal yang diterbitkan oleh Fakultas Ekonomi dan Bisnis Universitas Pendidikan Nasional. Jurnal ini terbit berkala setiap bulan Juni dan Desember. Jurnal ini diterbitkan dengan maksud utama mendiseminasi artikel ilmiah baik berupa hasil penelitian maupun telaah literatur (setara dengan hasil penelitian) dibidang akuntansi, bisnis, keuangan dan ilmu ekonomi. Jurnal Ilmiah Akuntansi dan Bisnis menerima artikel (yang tidak dipublikasikan dalam jurnal lain) dengan ruang lingkup: Akuntansi Keuangan, Akuntansi Manajemen, Akuntansi Perhotelan, Perpajakanan, Auditing serta Sistem Informasi Akuntansi.
Arjuna Subject : -
Articles 9 Documents
Search results for , issue " Vol 4, No 1 (2019)" : 9 Documents clear
APAKAH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY BERPENGARUH TERHADAP PROFITABILITAS PERUSAHAAN LQ45? Sariantono, Novia Eka; Mahyuni, Luh Putu
Jurnal Ilmiah Akuntansi & Bisnis Vol 4, No 1 (2019)
Publisher : Universitas Pendidikan Nasional

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Abstract

Do Good Corporate Governance and Corporate Social Responsibility Influence Profitability of LQ45 Listed Companies. This study aims to examine the influence of good corporate governance and corporate social responsibility on profitability of LQ45 listed companies in Indonesia Stock Exchange. The data analyzed were secondary data in the form of annual reports and sustainability report. The data were analyzed using multiple linear regression. The results of this research indicate: (1) Good corporate governance (GCG) has a significant effect on profitability of LQ45 listed companies; (2) Corporate social responsibility (CSR) does not have a significant effect on profitability of LQ45 listed companies. This research provides empirical evidence that implementation of GCG could influence profitability, while the implementation of CSR does not influence profitability. Keywords: Good corporate governance, corporate social responsibility, independent commissioner board, corporate social responsibility, disclosure index, return on equity
MINAT MAHASISWA AKUNTANSI UNTUK MENGIKUTI PENDIDIKAN PROFESI PENILAI DITINJAU DARI MOTIVASI SOSIAL, MOTIVASI KARIR DAN MOTIVASI EKONOMI Saputra, Raka; Kustina, Ketut Tanti
Jurnal Ilmiah Akuntansi & Bisnis Vol 4, No 1 (2019)
Publisher : Universitas Pendidikan Nasional

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Abstract

Minat Mahasiswa Akuntansi untuk Mengikuti Pendidikan Profesi Penilai Ditinjau dari Motivasi Sosial, Motivasi Karir dan Motivasi Ekonomi. Penelitian ini bertujuan untuk menganalisis pengaruh motivasi terhadap minat mahasiswa akuntansi mengikuti pendidikan profesi penilai. Penelitian ini menggunakan data primer dalam bentuk kuesioner. Penelitian ini dilakukan di Universitas Pendidikan Nasional (Undiknas) dengan responden yang telah lulus mata pelajaran akuntansi pengantar I. Penelitian ini menggunakan accidental sampling dan teknik analisis data adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa secara parsial dan simultan motivasi sosial, motivasi karir dan motivasi ekonomi berpengaruh positif terhadap minat mahasiswa akuntansi mengikuti pendidikan profesi penilai. Koefisien determinasi regresi adalah 53,8%, ini berarti bahwa kemampuan variabel independen untuk menjelaskan variabel dependen adalah 53,8%, sedangkan sisanya 46,2% dipengaruhi oleh variabel yang tidak dibahas dalam penelitian ini.Kata kunci: motivasi sosial, motivasi karier, motivasi ekonomi, minat mengikuti pendidikan profesi penilai
PENGARUH PENERAPAN PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE DAN BUDAYA TRI HITA KARANA TERHADAP KINERJA MANAJERIAL LEMBAGA PERKREDITAN DESA (LPD) PAKRAMAN PADANGSAMBIAN Yandani, Ni Made Mery; Suryanata, I Gusti Ngurah Putra
Jurnal Ilmiah Akuntansi & Bisnis Vol 4, No 1 (2019)
Publisher : Universitas Pendidikan Nasional

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Abstract

The Influence of Implementation of Good Corporate Governance Principles and Tri Hita Karana Value on Managerial Performance of Village Micro Credit (LPD) at Padangsambian. The current study aims to investigate the influence of transparency, accountability, responsibility, independence, fairness, and THK value on LPD financial performance. Saturated sampling technique were used in the current study, and number of sample used were 30. The data were collected using primary data through the method of survey. The current study used classic assumption test and multiple linear regression test as an analysis technique. Generally, it could be stated that if Good Corporate Governance (X1) and The Value of Tri Hita Karana (X2) increase by one unit (one score), it could has a positive influence towards the managerial performance (Y) of LPD Pakraman Padangsambian. This shows that if Good Corporate Governance (X1) and The value of Tri Hita Karana (X2) are increased, then the performance of individual managerial (Y) will increase. Otherwise, if Good Corporate Governance (X1) and the value of Tri Hita Karana (X2) decrease, there will be a decrease in managerial performance (Y). Keywords: Good corporate governance, Tri Hita Karana value, managerial performance
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA SISTEM INFORMASI AKUNTANSI: STUDI KASUS PADA KOPERASI SIMPAN PINJAM DI KABUPATEN GIANYAR Satria, Putu Agus; Dewi, Putu Purnama
Jurnal Ilmiah Akuntansi & Bisnis Vol 4, No 1 (2019)
Publisher : Universitas Pendidikan Nasional

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Abstract

Faktor-Faktor Yang Mempengaruhi Kinerja Sistem Informasi Akuntansi: Studi Kasus pada Koperasi Simpan Pinjam di Kabupaten Gianyar. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh variabel pendidikan dan pelatihan, keterlibatanpengguna dalam pengembangan sistem, serta dukungan manajemen puncak terhadap kinerja sistem informasi akuntansi baik itu secara parsial maupun secara simultan. Populasi penelitian ini ditunjukan kepada karyawan bagian tabungan dan deposito, bagian kredit, serta bagian kasir yang telah memakai sistem IT pada Koperasi Simpan Pinjam di Kabupaten Gianyar sebanyak 78 responden. Metode pengumpulan data menggunakan metode kuesioner. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Dengan program SPSS 24.0. Hasil penelitian ini menunjukkan bahwa secara parsial pendidikan dan pelatihan, keterlibatan pengguna dalam pengembangan sistem, serta dukungan manajemen puncak berpengaruh positif terhadap kinerja SIA. Sedangkan secara simultan variabel independen berpengaruh terhadap variabel dependen.Kata kunci: Pendidikan dan pelatihan, keterlibatan pengguna dalam pengembangan sistem, dukungan manajemen puncak, kinerja sistem informasi akuntansi
BUDAYA TRI HITA KARANA SEBAGAI PEMODERASI PENGARUH EXTERNAL LOCUS OF CONTROL TERHADAP KINERJA AUDITOR: STUDI PADA KANTOR AKUNTAN PUBLIK SE-PROVINSI BALI Prena, Gine Das; Evitasari, Ayu
Jurnal Ilmiah Akuntansi & Bisnis Vol 4, No 1 (2019)
Publisher : Universitas Pendidikan Nasional

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Abstract

Budaya Tri Hita Karana Sebagai Pemoderasi Pengaruh External Locus of Control Terhadap Kinerja Auditor: Studi pada Kantor Akuntan Publik se-Provinsi Bali. Penelitian ini bertujuan untuk menganalisis dampak keberadaan external locus of control dan Budaya Tri Hita Karana sebagai variabel moderasi terhadap kinerja auditor. Populasi dari penelitian ini adalah auditor yang tergabung dalam kantor akuntan publik di seluruh provinsi Bali. Pemilihan sampel yang dipergunakan dalam penelitian ini adalah purposive sampling dengan memilih kriteria auditor yang memiliki pengalaman kerja lebih dari satu tahun. Data bagi penelitian ini didapat dengan cara menyebarkan quisioner dan pengukuran hipotesis dilakukan dengan mempergunakan t test dan F test. Teknis analisis data yang dipergunakan adalah MRA (moderated regression analysis). Hasil penelitian mengungkap bahwa external locus of control memiliki dampak signifikan pada kinerja auditor. Disisi lain terungkap bahwa external locus of control memiliki pengaruh terhadap kinerja auditor ketika dimoderasi dengan keberadaan budaya tri hita karana (studi pada kantor akuntan publik se-provinsi Bali) Kata kunci: External locus of control, budaya Tri Hita Karana, kinerja auditor
PENGARUH SHARIAH GOVERNANCE DAN ISLAMIC SOCIAL REPORTING TERHADAP KUALITAS TATA KELOLA PERBANKAN SYARIAH Bimantara, Andika Rendra; Omika Dewi, I Gusti Ayu Agung
Jurnal Ilmiah Akuntansi & Bisnis Vol 4, No 1 (2019)
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Abstract

The Infuence of Shariah Governance and Islamic Social Reporting on the Quality of Syariah Banking Governance.This study aims to determine whether shariah governance and islamic social reporting affect the quality of islamic banking governance in Indonesia. Data were collected using documentation method. The population used in this study was all Islamic banking listed in the Directory of Bank Indonesia. Purposive sampling method was applied to determine the sample. The analytical method used is quantitative analysis, namely multiple linear regression analysis using SPSS test. The results of the F test show that shariah governance and islamic social reporting influence the quality of islamic banking governance. While the results of the t test show that 1) shariah governance influences the quality of sharia banking governance 2) islamic social reporting influences the quality of sharia banking governance. The coefficient of determination () is 0.672, which means that the influence of the independent variables on the dependent variable is 67.2%. Whereas 32.8% is explained by other factors not tested in this study.Keywords: shariah governance, islamic social reporting, quality of islamic banking governance, self assessment
EFEKTIVITAS E-SAMSAT, PAJAK PROGRESIF DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR Dewi, I Gusti Ayu Mas Rosita; P, Kadek Wulandari Laksmi
Jurnal Ilmiah Akuntansi & Bisnis Vol 4, No 1 (2019)
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Abstract

The Effectiveness of E-Samsat, Progressive Tax and Quality of Service in Improving Vehicle Tax Compliance. The more the economy develops, the more needs and welfare of the community will increase, thus increasing the implementation of government tasks in development and services to improve the welfare of the community. As time goes on, Indonesian State revenues increasingly depend on revenues from the tax sector. Tax is the most dominant source of revenue and is one of the government's efforts to realize national development. Motor Vehicle Tax is one of the highest tax contributors in Regional Original Income and each year the number of motor vehicles continues to increase. Therefore the government issued an E-SAMSAT innovation as a means of convenience for taxpayers to pay taxes, and imposed a progressive tax to control the level of congestion that was generated by the high use of motorized vehicles, as well as the quality of services provided to taxpayers to feel comfortable when performing their obligations. This study has a focus on problems, namely the effectiveness of E-SAMSAT, progressive tax and service quality on motor vehicle taxpayer compliance in 2018, whether by implementing the system and the regulation can improve motor vehicle taxpayer compliance.The results of the study found that the effectiveness of the use of e-Samsat can affect motor vehicle tax compliance in the UPT. Regional Revenue Agency of the Province of Bali in the City of Denpasar. With the implementation of the Progressive Tax at the UPT. The Regional Revenue Agency of Bali Province in Denpasar City greatly influences the level of compulsory tax compliance of motorized vehicles. The level of compliance of motor vehicle taxpayers declined but was not very meaningful. Service quality at UPT. The Provincial Revenue Agency of Bali in Denpasar City strives to be improved in accordance with the rules and SOPs of regulation, by providing the best attitude, excellent service to improve service quality. The application of eSamsat and Progressive Tax and the quality of service can improve motor vehicle taxpayer compliance.
PENGARUH PROFESIONALISME, KOMITMEN ORGANISASI DAN SENSITIVITAS ETIKA TERHADAP INTENSI DALAM MELAKUKAN WHISTLEBLOWING: STUDI KASUS PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH (BPKAD) PROVINSI BALI Dewi, Ni Ketut Ayu Rosiana; Dewi, I Gusti Ayu Agung Pradnya
Jurnal Ilmiah Akuntansi & Bisnis Vol 4, No 1 (2019)
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Abstract

The Influence of Professionalism, Organizational Commitment and Ethical Sensitivity on Intention to Do Whistleblowing: Case of Asset and Finance Management Body of Bali Province.The purpose of this research is 1) To know the positive influence of Professionalism on Intensity in doing Whistleblowing case study in Badan Pengelola Keuangan dan Aset Daerah (BPKAD) Provinsi Bali. 2) To know the positive influence of Organizational Commitment on Intensity in doing Whistleblowing case study in Badan Pengelola Keuangan dan Aset Daerah (BPKAD) Provinsi Bali 3) To know the positive influence of Ethical Sensitivity on Intensity in doing Whistleblowing case study in Badan Pengelola Keuangan dan Aset Daerah (BPKAD) Provinsi Bali. Data collection techniques using questionnaires. The sample in this research were 167 employee of Badan Pengelola Keuangan dan Aset Daerah (BPKAD) Provinsi Bali. This study uses simple random sampling technique. Data were analysed using regression analysis techniques, descriptive statistic, determination, f-test, and t-test by software SPSS for windows. The results of the study found that 1) Professionalism has positive and significant effect on Intensity in doing Whistleblowing. 2) Organizational Commitment has positive and significant effect on Intensity in doing Whistleblowing. 3) Ethical Sensitivity has positive and significant effect on Intensity in doing Whistleblowing. Keywords: Professionalism, organizational commitment, ethical sensitivity, intensity in doing whistleblowing
PENGARUH CARBON CREDIT, FIRM SIZE, DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Ratna Sari, Ni Made Dwi; Omika Dewi, I Gusti Ayu Agung
Jurnal Ilmiah Akuntansi & Bisnis Vol 4, No 1 (2019)
Publisher : Universitas Pendidikan Nasional

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Abstract

The Influence of Carbon Credit, Firm Size, and Good Corporate Governance on Performance of Public Listed Manufacturing Companies. This study aims to examine the effect of carbon credit, firm size, board of commissioners and audit committee on company performance. The population used in this study is manufacturing companies listed on the Indonesia Stock Exchange. The method of sample selection is purposive sampling. Only 25 companies meet the criteria. The hypotheses in this study were tested using t test and f test. The data analysis technique used in this study was multiple linear regression test. The results of the study indicate that carbon credit, firm size, board of commissioners and audit committee partially and simultaneously influence performance of public listed manufacturing companies.Keyword: Carbon credit, firm size, board of commisioners, audit committee

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