Jurnal Greenation Ilmu Akuntansi最新文献

{"title":"Tatanan Pembangunan Investasi Melalui Pemanfaatan Potensi Internal","authors":"Hendri Maulana, Kartika Pratiwi Puteri, M. Zakaria","doi":"10.38035/jgia.v1i2.31","DOIUrl":"https://doi.org/10.38035/jgia.v1i2.31","url":null,"abstract":"Untuk mencapai kemandirian ekonomi, pemerintah daerah menugaskan penelitian untuk menjajaki peluang pemasaran di daerah.  Dengan mengurangi ketergantungan pada bantuan keuangan dari pemerintah pusat, pemerintah bertujuan untuk memperkuat ekonomi daerah dan meningkatkan infrastruktur.  Penelitian yang dilakukan dengan menggunakan metode deskriptif dan eksplanatori ini mengumpulkan data dari 150 responden yang dipilih secara acak berdasarkan kemiripannya.  Dalam hasil penelitian yang diperoleh secara kreatif, ditemukan bahwa kemampuan pemerintah daerah untuk menarik Dana Alokasi Khusus dari pemerintah pusat sangat penting dalam mendapatkan dukungan untuk melaksanakan program-program pembangunan.  Program-program ini, yang mencakup prakarsa sosial dan ekonomi, merupakan hasil dari potensi pemasaran wilayah tersebut.  Dengan menghasilkan keuntungan dan keuntungan, pelaksanaan otonomi daerah dapat meningkatkan kesejahteraan masyarakat secara berkelanjutan.  Investor menganggap infrastruktur dan sumber daya manusia di kawasan ini sebagai faktor kunci saat memutuskan apakah akan berinvestasi","PeriodicalId":305444,"journal":{"name":"Jurnal Greenation Ilmu Akuntansi","volume":"392 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131419931","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}

{"title":"Hubungan Ketimpangan Pendapatan dan Pertumbuhan Ekonomi di Sumatera Barat : Pembuktian Hipotesis Kuznet","authors":"Nabila Oktarina, Y. Yuliana","doi":"10.38035/jgia.v1i1.8","DOIUrl":"https://doi.org/10.38035/jgia.v1i1.8","url":null,"abstract":"Abstract: This study aims to analyze and find out: (1) the relationship between per capita income and income inequality in West Sumatra. (2) the level of income inequality between regions in West Sumatra based on the Gini ratio index analysis. (3) proving the Kuznets curve hypothesis in West Sumatra. This type of research is descriptive and associative research. This research uses an analytical tool with the Ordinary Least Squared (OLS) method. The results of the study concluded that (1) per capita income has a significant effect on development inequality in West Sumatra. (2) the level of development inequality between districts/cities in West Sumatra is not too high. This can be seen from the average level of development inequality in West Sumatra, which is seen from the gini ratio of 0.313. (3) the Kuznets curve hypothesis in West Sumatra is proven to be accepted. \u0000Abstrak: Penelitian ini bertujuan untuk menganalisis dan mengetahui :  (1) hubungan pendapatan per kapita terhadap ketimpangan pendapatan di Sumatera Barat. (2) tingkat ketimpangan pendapatan antar wilayah di Sumatera Barat berdasarkan analisis indeks Gini rasio. (3) pembuktian hipotesis kurva Kuznet di Sumatera Barat. Jenis penelitian ini adalah penelitian deskriptif dan asosiatif.. Penelitian ini menggunakan alat analisis dengan metode Ordinary Least Squared (OLS). Hasil penelitian menyimpulkan bahwa (1) Pendapatan per kapita berpengaruh signifikan terhadap ketimpangan pembangunan di Sumatera barat. (2) tingkat ketimpangan pembangunan antar kabupaten/kota di Sumatera Barat tidak terlalu tinggi hal ini terlihat dari rata-rata tingkat ketimpangan pembangunan di Sumatera Barat yang dilihat dari gini rasio sebesar 0,313. (3) hipotesis kurva Kuznet di Sumatera Barat  terbukti diterima.","PeriodicalId":305444,"journal":{"name":"Jurnal Greenation Ilmu Akuntansi","volume":"126 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120867072","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}

{"title":"Pengaruh Lingkungan Strategis dan Perencanaan Strategis Terhadap Kinerja Pemerintah Kota Padang","authors":"Ebit Bimas Saputra","doi":"10.38035/jgia.v1i1.7","DOIUrl":"https://doi.org/10.38035/jgia.v1i1.7","url":null,"abstract":"Abstract: This study aims to obtain empirical evidence about the extent to which (1) the influence of the strategic environment on government performance, (2) the effect of strategic planning on government performance. This research study classifies the causes. The results of this study indicate (1) there is no significant effect of the strategic environment and a positive impact on government performance with ttable> ttable, namely 6.084> 2.0096 (SIG.0, 000 <0.05) means that H1 is accepted. (2) There is no significant effect of strategic planning and a positive impact on government performance with tcount> ttable, namely 3.525> 2.0096 (SIG.0, 001 <0.05) means that H1 is accepted. \u0000Abstrak: Penelitian ini bertujuan untuk mendapatkan bukti empiris tentang sejauh mana (1) pengaruh lingkungan strategis pada kinerja pemerintah, (2) pengaruh perencanaan strategis terhadap kinerja pemerintah. Studi penelitian ini mengklasifikasikan penyebabnya. Hasil penelitian ini menunjukkan (1) tidak ada efek signifikan dari lingkungan strategis dan dampak positif pada kinerja pemerintah dengan ttable> ttable yaitu 6.084> 2.0096 (SIG.0, 000 <0,05) berarti bahwa H1 diterima. (2) Tidak ada pengaruh yang signifikan perencanaan strategis dan dampak positif pada kinerja pemerintah dengan ttitung> ttable yaitu 3.525> 2.0096 (SIG.0, 001 <0,05) berarti bahwa H1 diterima.","PeriodicalId":305444,"journal":{"name":"Jurnal Greenation Ilmu Akuntansi","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123400527","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}

{"title":"Pengaruh Kepemimpinan, Tata Ruang Kantor dan Motivasi Kerja Terhadap Kinerja Pegawai pada Dinas Pengendalian Keuangan dan Aset (DPKA) Kota Padang","authors":"Aurora Febrianda","doi":"10.38035/jgia.v1i1.9","DOIUrl":"https://doi.org/10.38035/jgia.v1i1.9","url":null,"abstract":"Abstract: This study aims to determine (1) the effect of leadership on employee performance at the financial and asset management service (DPKA) Padang city, (2) the influence of office layout on employee performance at the financial and asset management service (DPKA) Padang city, (3) the effect of leadership on work motivation at the financial and asset management service (DPKA) in Padang City, (4) the effect of office layout on work motivation in the Padang City Financial Asset Management Service (DPKA), (5) the effect of work motivation on performance at the financial management service and assets (DPKA) of the city of Padang. This type of research is descriptive associative. The results of the study show that (1) there is a significant influence between leadership variables on employee performance at the financial and asset management office (DPKA) in Padang City, (2) there is a significant influence between office layout variables on employee performance at the financial and asset management office (DPKA) Padang City, (3) There is a significant influence between leadership variables on work motivation in the financial and asset management service (DPKA) Padang City, (4) There is a significant influence between office layout variables on work motivation in the financial management service assets (DPKA) Padang City, (5) There is a significant influence between work motivation variables on performance in the financial and asset management service (DPKA) Padang City. \u0000Abstrak: Penelitian ini bertujuan untuk mengetahui (1) pengaruh kepemimpinan terhadap kinerja pegawai pada dinas pengelolaan keuangan dan aset (DPKA) kota padang,  (2) pengaruh tata ruang kantor terhadap kinerja pegawai pada dinas pengelolaan keuangan dan aset (DPKA) kota padang, (3) pengaruh kepemimpinan terhadap motivasi kerja pada dinas pengelolaan keuangan dan aset (DPKA) kota padang, (4) pengaruh tata ruang kantor terhadap motivasi kerja pada dinas pengelolaan keuangan aset (DPKA) kota padang, (5) pengaruh motivasi kerja terhadap kinerja pada dinas pengelolaan keuangan dan aset (DPKA) kota padang. Jenis penelitian ini adalah deskriptif asosiatif. Hasil penelitian menunjukkan bahwa (1) Terdapat pengaruh yang signifikan antara variabel kepemimpinan terhadap kinerja pegawai pada dinas pengelolaan keuangan dan aset (DPKA) Kota Padang,(2) Terdapat pengaruh yang signifikan antara variabel tata ruang kantor terhadap kinerja pegawai pada dinas pengelolaan keuangan dan aset (DPKA) Kota Padang,(3) Terdapat pengaruh yang signifikan antara variabel kepemimpinan terhadap motivasi kerja pada dinas pengelolaan keuangan dan aset (DPKA) Kota Padang, (4) Terdapat pengaruh yang signifikan antara variabel tata ruang kantor terhadap motivasi kerja pada dinas pengelolaan keuangan aset (DPKA) Kota Padang, (5) Terdapat pengaruh yang signifikan antara variabel motivasi kerja terhadap kinerja pada dinas pengelolaan keuangan dan aset (DPKA) Kota Padang.","PeriodicalId":305444,"journal":{"name":"Jurnal Greenation Ilmu Akuntansi","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123567223","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}

{"title":"Pengaruh Ukuran Perusahaan dan Tipe Industri terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan dalam Laporan Tahunan (Studi Pada Perusahaan Manufaktur Terdaftar di Bursa Efek Indonesia)","authors":"M. Ridho Mahaputra","doi":"10.38035/jgia.v1i1.10","DOIUrl":"https://doi.org/10.38035/jgia.v1i1.10","url":null,"abstract":"Abstract: This study aims to examine the effect of company size and industry type on the disclosure of corporate social responsibility. This research is classified as causative research. The population in this study were all manufacturing companies listed on the IDX from 2010 to 2012. From the results of this study it can be concluded: (1) company size has a positive and significant effect on disclosure of corporate social responsibility with a positive β coefficient of 0.242 and a significance value of 0.003, (2) the type of industry has a positive and significant effect on social responsibility disclosure with a positive β coefficient of 0.234 and a significance value of 0.004. \u0000Abstrak: Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan, dan tipe industri terhadap pengungkapan tanggung jawab sosial perusahaan. Penelitian ini tergolong penelitian kausatif. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di BEI tahun 2010 sampai 2012. Dari hasil penelitian ini dapat disimpulkan: (1) ukuran perusahaan berpengaruh positif dan signifikan terhadap pengungkapan tanggung jawab sosial perusahaan dengan koefisien β bernilai positif 0.242 dan nilai signifikansi 0.003, (2) tipe industri berpengaruh positif dan signifikan terhadap pengungkapan tanggung jawab sosial dengan koefisien β bernilai positif sebesar 0.234 dan nilai signifikansi 0.004.","PeriodicalId":305444,"journal":{"name":"Jurnal Greenation Ilmu Akuntansi","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116157503","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}

{"title":"Literature Review Perilaku Konsumen: Loyalitas Pelanggan, Pembelian Ulang dan Minat Beli","authors":"Eric Hermawan","doi":"10.38035/jgia.v1i1.6","DOIUrl":"https://doi.org/10.38035/jgia.v1i1.6","url":null,"abstract":"Abstract: Consumer behavior in the current era of disruption varies greatly, to see this, of course, it is necessary to carry out further analysis and research on current consumer behavior. Indicators in looking at a consumer behavior researchers take the variables of customer loyalty, repurchase and purchase intention. The researcher conducted a descriptive qualitative research method by obtaining data through the Google Scholar and Mendeley applications as references. The research results in this study are: 1) customer loyalty is related to consumer behavior, 2) repurchasing is related to consumer behavior, and 3) purchase intention is related to consumer behavior. \u0000Abstrak: Perilaku konsumen di era disrupsi saat ini sangat bervariasi, untuk melihat hal tersebut tentunya perlu melakukan analisis dan penelitian lebih lanjut mengenai perilaku konsumen saat ini. Indikator dalam melihat suatu perilaku konsumen peneliti mengambil variabel loyalitas pelanggan, pembelian ulang serta minat beli. Peneliti melakukan metode penelitian kualitatif deskriptif dengan memperoleh data melalui aplikasi Google Scholar dan Mendeley sebagai referensi. Hasil riset pada penelitian ini yaitu: 1) loyalitas pelanggan berhubungan dengan perilaku konsumen, 2) pembelian ulang berhubungan dengan perilaku konsumen, dan 3) minat beli berhubungan dengan perilaku konsumen.","PeriodicalId":305444,"journal":{"name":"Jurnal Greenation Ilmu Akuntansi","volume":"71 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126343465","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}