Jurnal Dinamika Akuntansi最新文献_第2页

Transparency of Shariah Supervisory Board Information in Islamic Banks of Indonesia and Malaysia: The Effect of Islamic Corporate Governance 印尼和马来西亚伊斯兰银行监事会信息透明度:伊斯兰公司治理的影响

Jurnal Dinamika Akuntansi Pub Date : 2023-03-20 DOI: 10.15294/jda.v15i1.38232

Gusrianti Gusrianti, Putri Hendra Sari

{"title":"Transparency of Shariah Supervisory Board Information in Islamic Banks of Indonesia and Malaysia: The Effect of Islamic Corporate Governance","authors":"Gusrianti Gusrianti, Putri Hendra Sari","doi":"10.15294/jda.v15i1.38232","DOIUrl":"https://doi.org/10.15294/jda.v15i1.38232","url":null,"abstract":"Purpose: This study aims to determine the level of transparency of Islamic banks in Indonesia and Malaysia by looking at the level of transparency of information related to the Sharia Supervisory Board (SSB) in Islamic banks in both countries and the influence of various characteristics of SSB on the disclosure.Method: The study covers the period 2012-2019 and the research data was obtained by conducting content analysis on the annual reports of Islamic banks.Findings: The results of the regression test show that the size and expertise of SSB have no effect on the disclosure of SSB by Islamic banks in Indonesia and Malaysia. SSB cross-membership has a positive effect on SSB-related disclosures in both countries. This study shows that the experience and knowledge gained by SSB members from their positions as SSB at various other Islamic financial institutions has a positive influence on the ability of SSB to increase the transparency of information about SSBs in Islamic banks.Novelty: This study contributes to providing empirical evidence and literature on the importance of the role of SSB in determining the level of transparency carried out by Islamic banks in the majority and most populous Islamic country in the world.","PeriodicalId":30817,"journal":{"name":"Jurnal Dinamika Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47680720","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

The Effect of Role Conflicts on Turnover Intention Auditors of Public Accounting Firms in The Covid-19 Pandemic 新冠肺炎疫情下角色冲突对会计师事务所离职意向审计师的影响

Jurnal Dinamika Akuntansi Pub Date : 2023-03-20 DOI: 10.15294/jda.v15i1.41062

Jurica Lucyanda, M. Pratiwi, Shofiyah Hady

{"title":"The Effect of Role Conflicts on Turnover Intention Auditors of Public Accounting Firms in The Covid-19 Pandemic","authors":"Jurica Lucyanda, M. Pratiwi, Shofiyah Hady","doi":"10.15294/jda.v15i1.41062","DOIUrl":"https://doi.org/10.15294/jda.v15i1.41062","url":null,"abstract":"AbstractPurpose: This study aims to examine the model of antecedents and consequences of role conflict of auditors working in Big 4 public accounting firms (KAP) in the era of the Covid-19 pandemic. The role conflicts used in the study were work-family conflict (WFC) and family-work conflict (FWC). The antecedent variable of the WFC and FWC used in the study is supervisor support. While the consequence variables of WFC and FWC are job stress, job satisfaction, job performance, and turnover intention. This study used conflict theory and conservation of resource theory to construct the hypotheses.Method: This research method is a survey method using electronic questionnaires. Respondents of this study are auditors working in KAP Big 4.Results: The results concluded that supervisor support was negatively significant to family-work conflict but not significant to work-family conflict. The results concluded that role conflicts impact job stress, job satisfaction, performance, and turnover intention.Novelty: This article contributes to research in behavioral accounting, primarily related to the topic of job stress due to role conflicts felt by auditors because having to work from home during the Covid-19 pandemic finally impacts turnover intentions.","PeriodicalId":30817,"journal":{"name":"Jurnal Dinamika Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44177395","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 PENGARUH PENDAPATAN ASLI DAERAH (PAD) TERHADAP REALISASI PELAYANAN PUBLIK DI PROVINSI SUMATERA SELATAN 分析地区收入(PAD)对南苏门答腊地区公共服务实现的影响

Jurnal Dinamika Akuntansi Pub Date : 2022-12-31 DOI: 10.54895/dinamika.v2i2.1828

C. Imelda

引用次数: 0

PERAN MASYARAKAT DALAM PEMBANGUNAN TEMBOK LAUT (SEA WALL) (Studi di Desa Maja Kabupaten Lampung Selatan)

Jurnal Dinamika Akuntansi Pub Date : 2022-12-31 DOI: 10.54895/dinamika.v2i2.1827

Hinfa Mosshananza

{"title":"PERAN MASYARAKAT DALAM PEMBANGUNAN TEMBOK LAUT (SEA WALL) (Studi di Desa Maja Kabupaten Lampung Selatan)","authors":"Hinfa Mosshananza","doi":"10.54895/dinamika.v2i2.1827","DOIUrl":"https://doi.org/10.54895/dinamika.v2i2.1827","url":null,"abstract":"This research was motivated by the role of the people of Maja Village in participating in building the Sea Wall with the local government of South Lampung Regency. This study aims to find out what role the people of Maja Village play in the construction of the Sea Wall in Kalianda District, South Lampung Regency. This research uses a qualitative descriptive approach method based on data sources through interviews with informants, then obeservation in the field, and documentation. Based on the results of the study that the Role of the Community in the Construction of the Sea Wall in Maja Village, South Lampung Regency is First, the role of the Maja village community in building a Sea Wall is carried out in a voluntary way without coercion from other parties. Second, some people in Maja Village whose land is used for the construction of a sea wall (Sea Wall) approximately one meter from the shoreline, residents' houses are used as residences for construction workers, and community residents help remove dust and remove soil from the road so that damage does not occur and pose a threat. The conclusion in this study is that the people of Maja Village, South Lampung Regency, have played an active role in the construction of the Sea Wall and assisted the Regional Government of South Lampung Regency in realizing regional development. Researchers' advice for Maja Village, Kalianda District, South Lampung Regency, it is hoped that the community will continue to be involved in development activities by the Regional Government and help maintain the Sea Wall as much as possible","PeriodicalId":30817,"journal":{"name":"Jurnal Dinamika Akuntansi","volume":"51 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74557859","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

KINERJA APARATUR SIPIL NEGARA (ASN) SEKRETARIAT DAERAH KABUPATEN SUBANG MELALUI SISTEM INFORMASI KINERJA PEGAWAI DAN REMUNERASI (SIJAWARA) 苏邦县秘书处通过员工信息系统和薪酬(siunerasi)的公务员工作表现(ASN)

Jurnal Dinamika Akuntansi Pub Date : 2022-12-31 DOI: 10.54895/dinamika.v2i2.1823

Ivan Saepul Arip, Dewi Kurniasih

{"title":"KINERJA APARATUR SIPIL NEGARA (ASN) SEKRETARIAT DAERAH KABUPATEN SUBANG MELALUI SISTEM INFORMASI KINERJA PEGAWAI DAN REMUNERASI (SIJAWARA)","authors":"Ivan Saepul Arip, Dewi Kurniasih","doi":"10.54895/dinamika.v2i2.1823","DOIUrl":"https://doi.org/10.54895/dinamika.v2i2.1823","url":null,"abstract":"Tujuan penelitian ini ditulis untuk mengetahui, menganalisis, dan mengamati Kinerja Aparatur Sipil Negara (ASN) Sekretariat Daerah Kabupaten Subang Melalui Sistem Informasi Kinerja Pegawai Dan Remunerasi (Sijawara). Penelitian ini menggunakan metode deskriptif dengan pendekatan kualitatif yang mana data untuk penelitian ini dikumpulkan dengan cara observasi, wawancara, dan pencatatan menggunakan metode deskriptif dengan pendekatan kualitatif. Informan pada penelitian ini ditentukan dengan menggunakan teknik purposive yaitu kepada Kepala Bagian Tata Pemerintahan Sekretariat Daerah Kabupaten Subang, Kepala Bagian Umum Sekretariat Daerah Kabupaten Subang, Kepala Sub Bagian Kinerja dan Reformasi Birokrasi Sekretariat Daerah Kabupaten Subang, serta masyarakat yang peneliti temui di lokasi penelitian. Hasil dari penelitian ini setelah diterapkannya aplikasi Sijawara hasil kinerja pegawai semakin meningkat dikarenakan adanya laporan kinerja harian pada aplikasi Sijawara yang terhubung langsung dengan Tambahan Penghasilan Pegawai. Perilaku kerja secara umum sudah sangat baik terkecuali segi ketelitian yang dilakukan oleh ASN kurang dan belum sesuai harapan. Sifat kerja dari ASN sangat baik dilihat dari tingkat kepemimpinan, kejujuran, dan kreativitas dari ASN itu sendiri.","PeriodicalId":30817,"journal":{"name":"Jurnal Dinamika Akuntansi","volume":"4 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91370263","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

QISHASH DIYAT DALAM HUKUM PIDANA ISLAM LEBIH MENCERMINKAN KEADILAN DARI SISI KORBAN QISHASH在伊斯兰刑法中是最重要的，它反映了受害者的正义

Jurnal Dinamika Akuntansi Pub Date : 2022-12-31 DOI: 10.54895/dinamika.v2i2.1829

M. Kusuma, Rosida Diani

引用次数: 0

STRATEGI PENCEGAHAN MONEY POLITIC MELALUI KAMPUNG ANTI POLITIK UANG DAN HOAKS

Jurnal Dinamika Akuntansi Pub Date : 2022-12-31 DOI: 10.54895/dinamika.v2i2.1848

Ikang Putra Anggara, nur rois, Nissa Wahida Kusuma

引用次数: 1

D Digitizing BUMDes: Application, Opportunities, and Challenges in the Special Region of Yogyakarta D数字化道路:日惹特区的应用、机遇和挑战

Jurnal Dinamika Akuntansi Pub Date : 2022-12-31 DOI: 10.54895/dinamika.v2i2.1825

Kevin Arya Pranajaya, Sakir Sakir, Satria Iman Prasetyo

{"title":"D Digitizing BUMDes: Application, Opportunities, and Challenges in the Special Region of Yogyakarta","authors":"Kevin Arya Pranajaya, Sakir Sakir, Satria Iman Prasetyo","doi":"10.54895/dinamika.v2i2.1825","DOIUrl":"https://doi.org/10.54895/dinamika.v2i2.1825","url":null,"abstract":"This study analyzes the challenges, opportunities, and application of BUMDes digitization in the Special Region of Yogyakarta. This research uses a qualitative descriptive research type research method, with a literature study using secondary data obtained by analysis of previous research and several mass media. The results of the study state that there are several challenges and opportunities in the digitization of BUMDes. In the digitalization challenges, there are; first, the ability of human resources to carry out or play a role in this activity is considered to have still not used digital platforms or is more inclined towards manuals, secondly adaptation of habits that require a person to adapt to any situation, thirdly production capacity where products produced by BUMDes must meet and comply with market needs and the last is the quality of production, where this is also the same as before that the products produced must meet quality standards so that they can compete in the global market. As for the opportunities for digitization in BUMDes, such as reaching unlimited buyers by accessing the market and selling for a total time.","PeriodicalId":30817,"journal":{"name":"Jurnal Dinamika Akuntansi","volume":"104 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88987313","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

PENGEMBANGAN POTENSI WISATA EDUKASI OLEH LEMBAGA MASYARAKAT DESA HUTAN (LMDH) MELALUI KONSEP PENTA-HELIX DI KAWASAN GEOWISATA KAWAH WAYANG DESA SUKAMANAH KECAMATAN PANGALENGAN 林村村民协会(LMDH)发展教育潜力旅游潜力，通过苏加马纳省一带的赫利克斯规划

Jurnal Dinamika Akuntansi Pub Date : 2022-12-31 DOI: 10.54895/dinamika.v2i2.1710

R. Adiwilaga, Nisrina Salsabila

{"title":"PENGEMBANGAN POTENSI WISATA EDUKASI OLEH LEMBAGA MASYARAKAT DESA HUTAN (LMDH) MELALUI KONSEP PENTA-HELIX DI KAWASAN GEOWISATA KAWAH WAYANG DESA SUKAMANAH KECAMATAN PANGALENGAN","authors":"R. Adiwilaga, Nisrina Salsabila","doi":"10.54895/dinamika.v2i2.1710","DOIUrl":"https://doi.org/10.54895/dinamika.v2i2.1710","url":null,"abstract":"This study aims to analyze the application of the pentahelix model in the development of educational tourism potential of Wayang Crater, Sukamanah Village, Pangalengan District. This type of research is descriptive with a qualitative approach. The informants in this study were the Village Head of Sukamanah, LMDH Sukamanah, Visitors of Wayang Crater Tour, PT. Star Energy. Data were obtained by conducting observations, interviews with informants and literature studies. The results of the study indicate that business, community, government and media play a role in developing the potential for educational tourism at Kawah Wayang. The government through BUMDES plays a major role in development, especially as the main investor. Likewise, LMDH as the manager has played the most dominant role in developing the potential of Wayang Crater Educational Tourism. The media has been involved in the development but has not been maximized and must be improved so that the promotion can be conveyed to the public in detail. The implication in this research is that in the future the academy can play a role in the development of Wayang Crater Educational Tourism because the academics as researchers and study experts are to make Wayang Crater tourism more competitive. \u0000 \u0000 ","PeriodicalId":30817,"journal":{"name":"Jurnal Dinamika Akuntansi","volume":"26 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77222940","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

Pembelajaran Contextual Teaching Learning (CTL) Pada Masa Pandemi COVID-19: Sebuah Tinjauan

Jurnal Dinamika Akuntansi Pub Date : 2022-11-30 DOI: 10.18326/dinamika.v3i2.112-126

Anju Nofarof Hasudungan

{"title":"Pembelajaran Contextual Teaching Learning (CTL) Pada Masa Pandemi COVID-19: Sebuah Tinjauan","authors":"Anju Nofarof Hasudungan","doi":"10.18326/dinamika.v3i2.112-126","DOIUrl":"https://doi.org/10.18326/dinamika.v3i2.112-126","url":null,"abstract":"Penelitian ini bertujuan untuk mendeskripsikan pembelajaran Contextual Teaching Learning (CTL) sebagai sebuah alternatif pembelajaran pada masa pandemi COVID-19. Bahwa, pandemi COVID-19 yang melanda Indonesia dua tahun terakhir ini memperburuk kondisi pendidikan di Indonesia khususnya sekolah yang ada di daerah 3T (Terdepan Terluar Tertinggal). Oleh karena itu, diperlukan pendekatan Contextual Teaching Learning (CTL) dalam upaya adaptasi dan strategi yang tepat pada masa pandemi COVID-19. Dalam penelitian ini digunakan metode penelitian kepustakaan. Pengumpulan data dilakukan dengan memanfaatkan sumber kepustakaan seperti buku, dokumen dan artikel jurnal. Hasil penelitian menunjukkan, bahwa pembelajaran CTL adalah pendekatan yang tepat dalam pembelajaran di masa pandemi COVID-19 mengingat CTL menekankan pada tiga hal. Pertama, CTL menekankan pada proses keterlibatan peserta didik untuk menemukan materi pelajaran. Kedua, CTL mendorong peserta didik agar dapat menemukan hubungan antara materi yang dipelajari dengan realitas kehidupan nyata. Ketiga, CTL mendorong peserta didik untuk dapat menerapkannya dalam kehidupan sehari-hari, khususnya selama pandemi COVID-19.","PeriodicalId":30817,"journal":{"name":"Jurnal Dinamika Akuntansi","volume":"65 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86886623","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