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Minat Investasi Mahasiswa pada Kompetisi Yuk Nabung Saham 2017 di Bursa Efek Indonesia (Pendekatan Mixed Methods) 学生对印尼证券交易所2017股竞争的兴趣(混谱方法)
Journal of research and application: accounting and management Pub Date : 2019-09-30 DOI: 10.18382/jraam.v4i1.005
Maftukah Zain Syahroh, Tarjo, A. R. Setiawan
{"title":"Minat Investasi Mahasiswa pada Kompetisi Yuk Nabung Saham 2017 di Bursa Efek Indonesia (Pendekatan Mixed Methods)","authors":"Maftukah Zain Syahroh, Tarjo, A. R. Setiawan","doi":"10.18382/jraam.v4i1.005","DOIUrl":"https://doi.org/10.18382/jraam.v4i1.005","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui pengaruh motivasi investasi, modal investasi minimal, dan pengetahuan investasi terhadap minat investasi. Penelitian ini dilakukan pada mahasiswa yang mengikuti kompetisi Yuk Nabung Saham 2017 yang terdaftar di Galeri Investasi kampus di empat perguruan tinggi di Jawa Timur. Penelitian ini menggunakan pendekatan mixed methods dengan desain sequential explanatory Dari hasil purposive sampling diperoleh sampel sebesar 396 mahasiswa dan sebesar 128 kuesioner yang kembali dan dapat diolah. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis regresi linear berganda dan wawancara. Berdasarkan hasil analisa mixed methods dapat diambil simpulan bahwa variabel motivasi investasi dan pengetahuan investasi berpengaruh terhadap minat investasi mahasiswa sedangkan variabel modal investasi minimal tidak berpengaruh.","PeriodicalId":275200,"journal":{"name":"Journal of research and application: accounting and management","volume":"36 1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129405962","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
Machiavellianism and Corporate Ethical Values as Determinants of Accountants' Ethical Decision Making 马基雅维利主义与企业伦理价值观:会计伦理决策的决定因素
Journal of research and application: accounting and management Pub Date : 2019-09-30 DOI: 10.18382/jraam.v4i1.004
A. Pulungan, Andriati Fitriningrum
{"title":"Machiavellianism and Corporate Ethical Values as Determinants of Accountants' Ethical Decision Making","authors":"A. Pulungan, Andriati Fitriningrum","doi":"10.18382/jraam.v4i1.004","DOIUrl":"https://doi.org/10.18382/jraam.v4i1.004","url":null,"abstract":"This study aims to evaluate the extent to which ethical environment may moderate the negative effect of Machiavellianism towards accountants’ ethical decision making. Questionnaires are distributed to accountants work in various company in Jakarta. The study finds accountants with High Machs are more likely to take unethical actions, while corporate ethical values (CEV) may encourage accountant to act more ethically. However, CEV does not reduce the negative effect of Machiavellianism towards accountants’ ethical decision making. This study contributes to accounting literature by providing evidence on how weak ethical environment may trigger accountants to act unethically.","PeriodicalId":275200,"journal":{"name":"Journal of research and application: accounting and management","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131214529","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
Tindak Lanjut Evaluasi Mahasiswa terhadap Dosen (Studi Kasus pada Universitas Airlangga) 学生对讲师的后续评估(Airlangga大学案例研究)
Journal of research and application: accounting and management Pub Date : 2019-09-30 DOI: 10.18382/jraam.v4i1.010
Jeffits Khusnu Alif
{"title":"Tindak Lanjut Evaluasi Mahasiswa terhadap Dosen (Studi Kasus pada Universitas Airlangga)","authors":"Jeffits Khusnu Alif","doi":"10.18382/jraam.v4i1.010","DOIUrl":"https://doi.org/10.18382/jraam.v4i1.010","url":null,"abstract":"","PeriodicalId":275200,"journal":{"name":"Journal of research and application: accounting and management","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133978284","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
Analisis Konten terhadap Pengungkapan Etika dan Integritas pada Sustainability Reporting 对披露伦理和可持续报告的内容分析
Journal of research and application: accounting and management Pub Date : 2019-09-30 DOI: 10.18382/jraam.v4i1.008
Kurnia Ekasari, Nurafni Eltivia, Elvyra Handayani Soedarso
{"title":"Analisis Konten terhadap Pengungkapan Etika dan Integritas pada Sustainability Reporting","authors":"Kurnia Ekasari, Nurafni Eltivia, Elvyra Handayani Soedarso","doi":"10.18382/jraam.v4i1.008","DOIUrl":"https://doi.org/10.18382/jraam.v4i1.008","url":null,"abstract":"Tujuan dari artikel ini adalah untuk meneliti pengungkapan etika dan integritas dalam pelaporan keberlanjutan Badan Usaha Milik Negara (BUMN) di Indonesia. Metode penelitian adalah analisis konten. metode ini dilakukan melalui pengkodean simbol pada Pelaporan Keberlanjutan dari 22 perusahaan BUMN yang listing di Bursa Efek Indonesia pada tahun 2017. Langkah selanjutnya adalah merekam simbol atau pesan secara sistematis, kemudian menafsirkan hasilnya. Temuan penelitian menunjukkan bahwa semua perusahaan dalam penelitian ini berkomitmen untuk mengungkapkan etika dan integritas. Nilai-nilai etika yang paling banyak diungkapkan adalah integritas, diikuti oleh profesionalisme, keunggulan, fokus pelanggan, tanggung jawab, kepercayaan, jujur, akuntabilitas, ketulusan dan transparansi. Karena penelitian ini adalah penelitian kualitatif, maka disarankan agar penelitian berikutnya dapat memperluas penelitian dengan menggunakan penelitian kuantitatif.","PeriodicalId":275200,"journal":{"name":"Journal of research and application: accounting and management","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115260075","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: 5
Pengelolaan Piutang untuk Profitabilitas Bisnis Jasa Hotel 酒店服务行业盈利能力的应收账款管理
Journal of research and application: accounting and management Pub Date : 2019-09-30 DOI: 10.18382/jraam.v4i1.006
M. Rofiudin, Nurtjahja Juniarsa, Defia Nurbatin, Reza Adytia Dwiputra
{"title":"Pengelolaan Piutang untuk Profitabilitas Bisnis Jasa Hotel","authors":"M. Rofiudin, Nurtjahja Juniarsa, Defia Nurbatin, Reza Adytia Dwiputra","doi":"10.18382/jraam.v4i1.006","DOIUrl":"https://doi.org/10.18382/jraam.v4i1.006","url":null,"abstract":"This study aims to explore the management of accounts receivable which has an impact on the profitability of hotel room rental services at Royal Orchid Garden Batu. This study uses an explanatory research approach by reviewing the data of accounts receivable from PT Royal Orchid Garden Hotel in 2013 to 2017. Supervision of the level of accounts receivable turnover through a strict credit policy has an impact on increasing business profitability of the Hotel. The novelty of this research lies in the review of accounts receivable turnover in the hospitality service business.","PeriodicalId":275200,"journal":{"name":"Journal of research and application: accounting and management","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126843084","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
Pengembangan Instrumen untuk Mengukur Kepemimpinan, Motivasi, dan Budaya Kerja terhadap Kinerja Guru 衡量教师表现的领导、动机和职业文化的工具发展
Journal of research and application: accounting and management Pub Date : 2019-09-30 DOI: 10.18382/jraam.v4i1.007
Hendriady De Keizer, Dematria Pringgabayu, Kunto Ajibroto
{"title":"Pengembangan Instrumen untuk Mengukur Kepemimpinan, Motivasi, dan Budaya Kerja terhadap Kinerja Guru","authors":"Hendriady De Keizer, Dematria Pringgabayu, Kunto Ajibroto","doi":"10.18382/jraam.v4i1.007","DOIUrl":"https://doi.org/10.18382/jraam.v4i1.007","url":null,"abstract":"Penelitian ini bertujuan mengembangkan instrument untuk mengukur pengaruh kepemimpinan, motivasi, dan budaya kerja Kepala Sekolah terhadap kinerja guru. Metode penelitian yang digunakan adalah kuantitatif dengan menggunakan analisis statistik, sedangkan pengumpulan data untuk penyusunan instrumen menggunakan kuesioner yang disusun berdasarkan tinjauan literatur yang dikombinasikan dengan hasil FGD dengan ahli. Hasil penelitian menunjukkan bahwa instrument penelitian adalah valid dan reliabel dengan nilai rata-rata kevalidan adalah 0,51 dan nilai reliabilitas adalah 0,86, maka dari itu dapat disimpulkan bahwa instrumen-instrumen yang dikembangkan untuk variabel kepemimpinan, motivasi, budaya kerja serta kinerja guru dapat digunakan untuk penelitian-penelitian selanjutnya.","PeriodicalId":275200,"journal":{"name":"Journal of research and application: accounting and management","volume":"2010 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127357256","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
Pengungkapan Paradigma Lintas Fungsional sebagai Pemediasi Hubungan Modal Intelektual dan Kinerja Organisasi 为可选的知识资本关系与组织表现披露职能范式
Journal of research and application: accounting and management Pub Date : 2019-09-30 DOI: 10.18382/jraam.v4i1.011
Hesti Wahyuni
{"title":"Pengungkapan Paradigma Lintas Fungsional sebagai Pemediasi Hubungan Modal Intelektual dan Kinerja Organisasi","authors":"Hesti Wahyuni","doi":"10.18382/jraam.v4i1.011","DOIUrl":"https://doi.org/10.18382/jraam.v4i1.011","url":null,"abstract":"The objective of this research was to examine the impact of Cross functional paradigm, as moderating variable that has not been examined in prior research,to the relationship between Intellectual Capital and organization financial performance. This study was a quantitative research and used Partial Least Square method to examine the hypothesis. The Population is listed company atinfrastructure, transportation and utilities sector,Indonesian Stock Exchanges and used purposive sampling method. This study find that Cross functional paradigmhad negative significantly impact only to the effect of STVA, as one of intellectual capital component, to organization financial performance.","PeriodicalId":275200,"journal":{"name":"Journal of research and application: accounting and management","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133072494","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
Mohe Dusa: Konstruksi Akuntansi Kerugian 建筑损失会计
Journal of research and application: accounting and management Pub Date : 2019-09-30 DOI: 10.18382/jraam.v4i1.002
M. Thalib
{"title":"Mohe Dusa: Konstruksi Akuntansi Kerugian","authors":"M. Thalib","doi":"10.18382/jraam.v4i1.002","DOIUrl":"https://doi.org/10.18382/jraam.v4i1.002","url":null,"abstract":"The purpose of this study is to construct loss accounting practice by traditional tranders in Gorontalo. This research uses spiritual paradigm. The approach used is Islamic ethnometodology. The stages of data analysis are amal; ilmu; iman; informasi wahyu, and ihsan (amiiin). The results of study found three loss accounting practices; first, reducing the amount of cake sales; second, barter system; third, distributing cakes to local residents. These accounting practices are driven by spirit of patience, tolerance, mutual help, and sharing. These spirits live because of fear of sinning (mohe dusa).","PeriodicalId":275200,"journal":{"name":"Journal of research and application: accounting and management","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114167716","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
Dampak Kinerja Investasi, Risiko Keuangan, Nilai Perusahaan dan Perataan Laba terhadap Tingkat Profitabilitas Industri Konstruksi 投资业绩、财务风险、企业价值和利润平衡对建筑业盈利能力水平的影响
Journal of research and application: accounting and management Pub Date : 2019-09-30 DOI: 10.18382/jraam.v4i1.009
M. N. Ardiansah, Etna Nur Afri Yuyetta
{"title":"Dampak Kinerja Investasi, Risiko Keuangan, Nilai Perusahaan dan Perataan Laba terhadap Tingkat Profitabilitas Industri Konstruksi","authors":"M. N. Ardiansah, Etna Nur Afri Yuyetta","doi":"10.18382/jraam.v4i1.009","DOIUrl":"https://doi.org/10.18382/jraam.v4i1.009","url":null,"abstract":"Penelitian ini bertujuan untuk menguji pengaruh kinerja investasi, leverage keuangan, nilai perusahaan, dan praktik perataan laba terhadap profitabilitas. Studi ini dilakukan pada 45 perusahaan konstruksi yang terdaftar di BEI pada 2014-2018, yang diuji dengan analisis regresi. Temuan ini secara empiris telah membuktikan bahwa kinerja investasi, risiko keuangan, dan nilai perusahaan memiliki pengaruh signifikan pada tingkat laba perusahaan, tetapi praktik perataan laba ditemukan tidak berpengaruh. Penelitian ini memberikan kontribusi praktis kepada manajemen sebagai dasar untuk mempertimbangkan variabel apa yang perlu dipertimbangkan untuk meningkatkan laba perusahaan.","PeriodicalId":275200,"journal":{"name":"Journal of research and application: accounting and management","volume":"54 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132296487","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: 2
Transparansi dan Akuntabilitas Kinerja Anggaran Penyelenggaran Pendidikan Tinggi melalui Integrasi Sistem Informasi Keuangan 通过整合金融信息系统，透明度和高管理预算执行责任
Journal of research and application: accounting and management Pub Date : 2019-09-30 DOI: 10.18382/jraam.v4i1.001
Lussiana, Titik Mildawati, F. Fidiana
{"title":"Transparansi dan Akuntabilitas Kinerja Anggaran Penyelenggaran Pendidikan Tinggi melalui Integrasi Sistem Informasi Keuangan","authors":"Lussiana, Titik Mildawati, F. Fidiana","doi":"10.18382/jraam.v4i1.001","DOIUrl":"https://doi.org/10.18382/jraam.v4i1.001","url":null,"abstract":"Semenjak ditetapkan sebagai PTNBH berdasarkan PP No. 83 Tahun 2014 maka ITS dituntut untuk melakukan perbaikan kinerja dalam pengelolaan dan pelayanan publik untuk mencapai good governance . Penelitian ini bertujuan untuk menggali wujud transparansi dan akuntabilitas kinerja anggaran ITS dalam mendorong peningkatan kinerja organisasi. Data diperoleh dari beberapa informan kunci dan kemudian disajikan dengan pendekatan intrepretif. Penelitian ini menemukan bahwa kinerja anggaran dapat mengantarkan ITS mewujudkan good university governance pada aspek transparansi dengan mempublikasi seluruh laporan kepada publik. Sedangkan akuntabilitas diwujudkan dengan memenuhi kontrak kinerja dengan Kemenristek Dikti dan standar biaya yang ditetapkan oleh Kementerian Keuangan. Transparansi dan akuntabilitas ini dapat diwujudkan berkat integrasi SipMonev dan SimRBA","PeriodicalId":275200,"journal":{"name":"Journal of research and application: accounting and management","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126380490","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: 2
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