Jurnal Akuntansi Maranatha最新文献_第3页

Pengaruh Kualitas Pelayanan Account Representative (AR) dan Tax Knowledge terhadap Kepatuhan Wajib Pajak (Studi pada Wilayah KPP Madya Bandung)” 客户代表服务质量(AR)和税务知识对纳税人合规性(万隆学区研究)的影响

Jurnal Akuntansi Maranatha Pub Date : 2019-05-07 DOI: 10.28932/JAM.V11I1.1549

Yuliana Gunawan, Meyliana, Maria Natalia

引用次数: 0

Analisa Karakteristik Peminum Teh di Kota Bandung 分析万隆饮茶者的特征

Jurnal Akuntansi Maranatha Pub Date : 2019-05-07 DOI: 10.28932/JAM.V11I1.1543

Fernando Leonardo, Nur Imam Taufik, Dwi Rianawati

引用次数: 0

Faktor-faktor Iklan yang Dapat Menarik Penonton Untuk Menonton Iklan Skip-Ads di Youtube Sampai Selesai 广告因素可以吸引观众在Youtube上观看跳绳广告，直到它完成

Jurnal Akuntansi Maranatha Pub Date : 2019-05-07 DOI: 10.28932/JAM.V11I1.1544

Claudy Gabriella

{"title":"Faktor-faktor Iklan yang Dapat Menarik Penonton Untuk Menonton Iklan Skip-Ads di Youtube Sampai Selesai","authors":"Claudy Gabriella","doi":"10.28932/JAM.V11I1.1544","DOIUrl":"https://doi.org/10.28932/JAM.V11I1.1544","url":null,"abstract":"Along with the changing times, technology plays an important role in the marketing world. The increasing use of the internet has led to the shift of marketing using print media into online media. Deployment of marketing strategies can be found through various platforms such as websites and social media. One popular website is used as a means to market your product or service is YouTube. If someone is using YouTube certainly will often encounter many types of ads, but the most common and often comes up is true view in-stream ads that are usually will appear before the video starts. The ad will run for 5 seconds before it was finally has available options for in-skip. \u0000The problem that occurs is the lack of enthusiastic viewers to watch ads are marked with the number of viewers that will be to skip even before watching the commercials and this becomes a problem that hurt the company because it can not deliver the message properly. Therefore, researcher will find out the factors that can make viewers watch ads up to completion that are divided by age and gender. \u0000The method used in this study is exploratory research and based on the goals of this research it is an applied research because it will be used as a solution to solve the existing problems. The data collection will be done in two (2) methods: literature review and depth interview. \u0000The results showed the existence of some differences and some similarities between groups that will be presented in tabular form, analysed in qualitative method. \u0000Keyword: Online Advertising, YouTube, True View In-stream Ads, Exploratory Research, Depth Interview","PeriodicalId":142948,"journal":{"name":"Jurnal Akuntansi Maranatha","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-05-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127229768","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 10

Pengaruh Nation Branding “Pesona Indonesia” Terhadap Preferensi Tujuan Wisata Masyarakat Kota Bandung 品牌“印尼魅力”对万隆偏好旅游目的地的影响

Jurnal Akuntansi Maranatha Pub Date : 2019-05-07 DOI: 10.28932/JAM.V11I1.1542

S. Sugi, A. Putri

{"title":"Pengaruh Nation Branding “Pesona Indonesia” Terhadap Preferensi Tujuan Wisata Masyarakat Kota Bandung","authors":"S. Sugi, A. Putri","doi":"10.28932/JAM.V11I1.1542","DOIUrl":"https://doi.org/10.28932/JAM.V11I1.1542","url":null,"abstract":"Tourism is one industry that has the potential to drive the economy and provide a positive impact on more developed national development. Nation Branding program carried out by the Ministry of Tourism and Creative Economy (Kemenparekraf) to improve the image and attract tourists to various destinations to Indonesians themselves. The research method used in this study is descriptive explanatory method using questionnaires and observations. The sampling method used is nonprobiliy sampling. in the study there are independent or independent variables (X) namely Nation Branding consisting of exports, governance, investment, culture, people, and tourism. The dependent variable (Y) is the preference of the tourist destination.The results showed that the nation branding variable had a significant influence on tourist destination preferences. The independent variable of the most influential nation branding is culture and tourism. The independent variable of the most influential nation branding is culture and tourism. The author recommends to increase the tagline \"Pesona Indonesia\" with more massive and effective marketing consistently. In addition, it is necessary to have optimal support and cooperation between tourism stakeholders to be in line with what they want to convey by the tagline \"Pesona Indonesia\". \u0000Keywords: Nation Branding, Preferensi Tujuan Wisata, Pesona Indonesia, Indonesia.","PeriodicalId":142948,"journal":{"name":"Jurnal Akuntansi Maranatha","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-05-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123866527","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh Penerapan Enterprise Risk Management (COSO) Terhadap Nilai Perusahaan:Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI 企业风险管理(COSO)应用对公司价值的影响:对北注册制造公司的实证研究

Jurnal Akuntansi Maranatha Pub Date : 2019-05-07 DOI: 10.28932/JAM.V11I1.1539

Adie Pamungkas

{"title":"Pengaruh Penerapan Enterprise Risk Management (COSO) Terhadap Nilai Perusahaan:Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI","authors":"Adie Pamungkas","doi":"10.28932/JAM.V11I1.1539","DOIUrl":"https://doi.org/10.28932/JAM.V11I1.1539","url":null,"abstract":"In the business world there are lot of uncertainties, every activity carried out or decisions taken always had risks, both small and large. The intelligence of managers, the technological sophistication used even the age of the company will not guarantee success. Today many old companies suddenly go bankrupt, including in Indonesia, the inability of companies to manage risk is the most fatal mistake. This study aims to determine the effect of the application of Enterprise risk management (COSO) on Corporate Value with the Price Book Value (PBV) method.The research method used is descriptive analysis method that is a method that describes what happens to the company based on the facts or events at the company. The author uses a purposive sampling method. The data used is secondary data sourced from annual reports from the 10 best manufacturing companies of the Forbes magazine listed on the Indonesia Stock Exchange for the period 2012-2015. \u0000The results of testing the data show that Enterprise risk management has an influence on Company Value. Based on the results of calculations So 4.186 t count> 2.02 t table. While the significant level is 0,000 <0,05. This indicates that ERM has a positive effect on Company Value. \u0000 \u0000Keyword: Enterprise Risk Management: COSO: Corporate Value: Price Book Value (PBV)","PeriodicalId":142948,"journal":{"name":"Jurnal Akuntansi Maranatha","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-05-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132476234","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 9

Analisis Sistem Kompensasi Terhadap Kinerja Driver Transportasi Online 补偿系统分析在线运输司机性能

Jurnal Akuntansi Maranatha Pub Date : 2018-11-08 DOI: 10.28932/jam.v10i2.1083

Fitriyah Nurhidayah

引用次数: 3

Implementasi Sistem Informasi dan Strategipada Industri Travel di Kota Yogyakarta 日惹信息系统和旅游业战略的实施

Jurnal Akuntansi Maranatha Pub Date : 2018-11-08 DOI: 10.28932/JAM.V10I2.1078

Fauzy Besta Pratamayuda, Fitriati Akmila

引用次数: 0

Pengaruh Tindak Lanjut Hasil Pemeriksaan, Kompetensi Sumber Daya Manusia dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Barang Milik Negara (Survey pada Direktorat Jenderal Sumber Daya Air, Kementerian Pekerjaan Umum dan Perumahan Rakyat) 对国家财产质量报告的后续调查、人力资源能力和信息技术利用的影响(对水资源总局、公共工程部和人民住房部的调查)

Jurnal Akuntansi Maranatha Pub Date : 2018-11-08 DOI: 10.28932/JAM.V10I2.1089

Legi Mugiarty, Hamzah Ritchi, Arie Pratama

{"title":"Pengaruh Tindak Lanjut Hasil Pemeriksaan, Kompetensi Sumber Daya Manusia dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Barang Milik Negara (Survey pada Direktorat Jenderal Sumber Daya Air, Kementerian Pekerjaan Umum dan Perumahan Rakyat)","authors":"Legi Mugiarty, Hamzah Ritchi, Arie Pratama","doi":"10.28932/JAM.V10I2.1089","DOIUrl":"https://doi.org/10.28932/JAM.V10I2.1089","url":null,"abstract":"Penelitian ini bertujuan untuk menguji tindak lanjut hasil pemeriksaan terhadap kualitas laporan barang milik Negara, kompetensi sumber daya manusia terhadap kualitas laporan barang milik Negara dan pemanfaatan teknologi informasi terhadap kualitas laporan barang milik Negara Direktorat Jenderal Sumber Daya Air Kementerian Pekerjaan Umum dan Perumahan Rakyat.Metode yang digunakan adalah metode deskriptif analitis dengan menggunakan pendekatan suatu Survey. Populasi sasaran yang diteliti adalah 147 Satuan Kerja di Lingkungan Direktorat Jenderal Sumber Daya Air dengan Kepala Satuan Kerja dan Petugas Barang Milik Negara sebagai responden. Teknik sampel yang digunakan adalah teknik sensus. Metode analisis data menggunakan Covariance-Based Structural Equation Model (CB-SEM) tools LISREL versi 8.70.Hasil penelitian menunjukan bahwa secara parsial tindak lanjut hasil pemeriksaan tidak berpengaruh terhadap kualitas laporan barang milik negara, kompetensi sumber daya manusia berpengaruh terhadap kualitas laporan barang milik negara, pemanfaatan teknologi informasi berpengaruh terhadap kualitas laporan barang milik negara.Kata Kunci : Tindak Lanjut Hasil Pemeriksaan, Kompetensi, Pemanfaatan Teknologi Informasi, Kualitas Laporan","PeriodicalId":142948,"journal":{"name":"Jurnal Akuntansi Maranatha","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-11-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123134505","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Analisis Sistem Pengendalian Internal Melalui Audit Berbasis Risiko (ABR) Oleh Aparat Pengawas Intern Pemerintah (APIP) Dalam Mencapai Target Rencana Pembangunan Jangka Menengah Daerah (RPJMD) Studi Kasus pada Inspektorat Kota Banjarbaru 通过国家内部监督(APIP)的基于风险的审计(ABR)来分析内部控制系统

Jurnal Akuntansi Maranatha Pub Date : 2018-11-08 DOI: 10.28932/JAM.V10I2.1077

Mujennah, Budi Artinah

{"title":"Analisis Sistem Pengendalian Internal Melalui Audit Berbasis Risiko (ABR) Oleh Aparat Pengawas Intern Pemerintah (APIP) Dalam Mencapai Target Rencana Pembangunan Jangka Menengah Daerah (RPJMD) Studi Kasus pada Inspektorat Kota Banjarbaru","authors":"Mujennah, Budi Artinah","doi":"10.28932/JAM.V10I2.1077","DOIUrl":"https://doi.org/10.28932/JAM.V10I2.1077","url":null,"abstract":"This research explains the role of APIP in carrying out, its functions and duties to achieve the target of Regional Medium Term Plan (RPJMD) 2016-2020. Inspectorate of Banjarbaru City as an element of local government oversight is required to act as an institution capable of improving the quality of supervision on the way of regional development, so as to realize good governance and clean governance. Quoted from the RENSTRA Inspektorat Banjarbaru City there are still strategic issues that can hamper the implementation of the vision mission RPJMD mission in Inspectorate Banjarbaru City. These strategic issues include many findings and recommendations of the results of the investigation that have not been followed up, the lack of strict sanctions on the management of performance andinternal control is not good, the quality of public services should still be improved, supervision procedures have not run well, commitment and motivation APIP still needs to be improved. In addition, the Inspectorate of Banjarbaru City has limited resources so it must be able to work efficiently and effectively. as well as the non- implementation of Risk-Based Audit approaches for all functional functional officials. Through an effective internal control system and effective RSP audit implementation is expected to assist APIP's role in implementing the RPJMD 2016- 2020 to reduce strategic issues and mitigate risk to acceptable limits.Keywords:Risk Based Audit (RBA), Government Internal Control System (SPIP), Inspectorate, Good Governance(GC), Clean Governance (CG), Government Internal Supervisory Apparatus (APIP)","PeriodicalId":142948,"journal":{"name":"Jurnal Akuntansi Maranatha","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-11-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116453311","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 4

Efektivitas Project Based Learning Model Melalui Proyek PKA-KKA Dalam Pembelajaran Audit Internal di Diklat JFA Ahli Polri 项目的有效学习模式是通过波利专家JFA的彭卡卡内部审计学习项目编写的

Jurnal Akuntansi Maranatha Pub Date : 2018-11-08 DOI: 10.28932/JAM.V10I2.1079

M. Kamal

{"title":"Efektivitas Project Based Learning Model Melalui Proyek PKA-KKA Dalam Pembelajaran Audit Internal di Diklat JFA Ahli Polri","authors":"M. Kamal","doi":"10.28932/JAM.V10I2.1079","DOIUrl":"https://doi.org/10.28932/JAM.V10I2.1079","url":null,"abstract":"This action research aims to assess the effectiveness of internal audit learning in the education and training of internal police of the National Police through project based learning models. The project was chosen with consideration; there is a gap between the conditions of 24 training participants from the role of law enforcement (watchdog) and new roles as candidates for internal auditors (assurance and consulting). The research method uses qualitative and quantitative.The project provided in the form of \"making PKA and KKA\" with the audit object is the police work unit in their respective regions. Learning effectiveness was assessed by trainers quantitatively, pre post test, and qualitatively, observations, and by training participants through online surveys. The results showed that there was an increase in understanding of internal audit through an increase in the average value of 36.46 from the average value of pre-test, 50.42 to the average post-test score, 86.88. While the results of the observations indicate that the internal audit learning process has been effective with evidence of the activities of PKA and KKA participants and projects that can be completed properly. On the other hand, a qualitative assessment of online participants showed that 58.3% of participants rated learning as having improved internal audit understanding. The rest assessed that interactive learning (25%) and fun (16.7%).Keywords: Internal Audit, Project Based Learning Model","PeriodicalId":142948,"journal":{"name":"Jurnal Akuntansi Maranatha","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-11-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130862533","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0