Jurnal Akuntabilitas Manajemen Pendidikan最新文献_第10页

Faktor-Faktor Yang Mempengaruhi Fraudulent Financial Reporting

Jurnal Akuntabilitas Manajemen Pendidikan Pub Date : 2021-10-29 DOI: 10.15408/akt.v14i2.22557

W. Sari, Anik Irawati

引用次数: 0

Apakah Terjadi Perpindahan Simpanan Nasabah Bank Kecil Ke Bank Besar (Flight to Quality) Pada Saat Krisis Pandemi Covid-19?

Jurnal Akuntabilitas Manajemen Pendidikan Pub Date : 2021-10-29 DOI: 10.15408/akt.v14i2.20623

Hasan Ashari, Trinandari Prasetyo Nugrahanti

{"title":"Apakah Terjadi Perpindahan Simpanan Nasabah Bank Kecil Ke Bank Besar (Flight to Quality) Pada Saat Krisis Pandemi Covid-19?","authors":"Hasan Ashari, Trinandari Prasetyo Nugrahanti","doi":"10.15408/akt.v14i2.20623","DOIUrl":"https://doi.org/10.15408/akt.v14i2.20623","url":null,"abstract":"This paper aims to explain whether flight to quality or the transfer of deposit funds from small banks to large banks actually occurred during the Covid-19 pandemic crisis as suspected by banking analysts. This research is descriptive research with a quantitative approach. The secondary data source in this study was obtained from the website of the Indonesia Deposit Insurance Corporation which lists the value of Commercial Bank Deposits from July 2013 to d. July 2020. Analysis of the data using panel data regression analysis. The results of this study conclude that 1) the Covid-19 pandemic does not significantly affect the performance of small banks in collecting deposits, 2) the Covid-19 pandemic causes flight to quality small bank deposits, namely Book 1 banks, Islamic banks, and regional banks to category banks. others who have large assets and 3) Economic growth does not affect the performance of small banks in collecting deposits during the Covid-19 Pandemic.How to Cite:Ashari, H., & Nugrahanti, T. P. (2021). Apakah Terjadi Perpindahan Simpanan Nasabah Bank Kecil ke Bank Besar (Flight to Quality) Pada Saat Krisis Pandemi Covid-19? Akuntabilitas: Jurnal Ilmu Akuntansi, 14(2), 215-230.","PeriodicalId":30918,"journal":{"name":"Jurnal Akuntabilitas Manajemen Pendidikan","volume":"287 1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86589993","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

Executive Compensation, Executive Character, Audit Committee, and Audit Quality on Tax Avoidance 高管薪酬、高管性格、审计委员会与避税审计质量

Jurnal Akuntabilitas Manajemen Pendidikan Pub Date : 2021-10-29 DOI: 10.15408/akt.v14i2.22114

Kenny Ardillah, Agus Prasetyo C

{"title":"Executive Compensation, Executive Character, Audit Committee, and Audit Quality on Tax Avoidance","authors":"Kenny Ardillah, Agus Prasetyo C","doi":"10.15408/akt.v14i2.22114","DOIUrl":"https://doi.org/10.15408/akt.v14i2.22114","url":null,"abstract":"Tax avoidance turns into become most part satisfactory tax assessment practice, despite the fact that the practice isn’t in opposition to the law that can’t be acknowledged , should be forestalled, and gone against. This study expect to inform the impact of executive compensation, executive character, audit committee and audit quality on tax avoidance of mining companies listed on the Indonesia Stock Exchange. The sample selection method in this study uses purposive sampling. The sample of this study is mining companies listed on the Indonesia Stock Exchange. The data analysis technique used in this study is multiple linear regression. The results of this study proved that executive character has positive effect on tax avoidance and executive compensation, audit committee, and audit quality have no effect on tax avoidance. This research is required to be the reason for decision making by the management to not to rehearse tax avoidance and make thought for investor to not settle on speculation choices dependently on the evaluation of corporate governance perspectives that don’t influence the organization in carrying out tax avoidance practice.How to Cite:Ardillah, K., & Prasetyo C, A. (2021). Executive Compensation, Executive Character, Audit Committee, and Audit Quality on Tax Avoidance. Akuntabilitas: Jurnal Ilmu Akuntansi, 14(2), 169-186.","PeriodicalId":30918,"journal":{"name":"Jurnal Akuntabilitas Manajemen Pendidikan","volume":"13 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90309741","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: 3

Analisis Model Atas Faktor Penentu Nilai Perusahaan (Studi Pada Perusahaan Pulp and Paper yang Terdaftar di BEI 2015-2019) 公司价值定义因素的模型分析(北可供选择的纸浆及纸的研究)

Jurnal Akuntabilitas Manajemen Pendidikan Pub Date : 2021-10-29 DOI: 10.15408/akt.v14i2.21985

William Fernando, Temy Setiawan

{"title":"Analisis Model Atas Faktor Penentu Nilai Perusahaan (Studi Pada Perusahaan Pulp and Paper yang Terdaftar di BEI 2015-2019)","authors":"William Fernando, Temy Setiawan","doi":"10.15408/akt.v14i2.21985","DOIUrl":"https://doi.org/10.15408/akt.v14i2.21985","url":null,"abstract":"This study aims to analyze the factors that influence firm value, where the independent variables consist of ownership structure, capital structure and gender diversity, and financial performance as a mediation. The research used is Pulp & Paper companies listed on the Indonesia Stock Exchange for the period 2015 – 2019. Using samples from 7 manufacturing companies. By using a sample of 7 manufacturing companies. The test analysis used is the SmartPLS 3.0 program. Based on the results of the study, ownership structure and gender diversity have no significant effect on firm value, capital structure and financial performance have a significant positive effect on firm value, and financial performance has no significant effect on mediating ownership structure and capital structure on the firm. The limitation of this study is to use financial reports sourced from the Indonesia Stock Exchange (IDX) for the pulp and paper sector from 2015-2019 and have financial reports for 5 consecutive years. The implications of this research are expected to provide information for investors on things that can affect the value of the company, especially the paper industry sector.How to Cite:Fernando, W., & Setiawan, T. (2021). Analisis Model Atas Faktor Penentu Nilai Perusahan (Studi Pada Perusahaan Pulp and Paper yang Terdaftar di BEI 2015-2019). Akuntabilitas: Jurnal Ilmu Akuntansi, 14(2), 231-242.","PeriodicalId":30918,"journal":{"name":"Jurnal Akuntabilitas Manajemen Pendidikan","volume":"16 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87511804","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

Pengelolaan pengembangan minat dan bakat anak didik di homeschooling kak seto Solo 学生兴趣与能力发展管理

Jurnal Akuntabilitas Manajemen Pendidikan Pub Date : 2021-09-30 DOI: 10.21831/JAMP.V9I2.39408

M. Mahfud, S. Sutama

引用次数: 0

Menilai risiko dari organisasi yang bertransformasi: pelajaran terbaik untuk penguatan akuntabilitas pendidikan tinggi di Indonesia 转型组织的风险评估：印尼高等教育问责制的最佳经验教训

Jurnal Akuntabilitas Manajemen Pendidikan Pub Date : 2021-09-30 DOI: 10.21831/JAMP.V9I2.40104

Hafid Aditya Pradesa, Caesar Oktoviandy Purba, R. Priatna

{"title":"Menilai risiko dari organisasi yang bertransformasi: pelajaran terbaik untuk penguatan akuntabilitas pendidikan tinggi di Indonesia","authors":"Hafid Aditya Pradesa, Caesar Oktoviandy Purba, R. Priatna","doi":"10.21831/JAMP.V9I2.40104","DOIUrl":"https://doi.org/10.21831/JAMP.V9I2.40104","url":null,"abstract":"Artikel ini membahas praktik manajemen risiko di perguruan tinggi dengan menekankan pada pentingnya manajemen risiko di lembaga pendidikan tinggi. Artikel ini bertujuan untuk mengulas analisis risiko pada konteks institusi pendidikan tinggi. Penelitian ini didasarkan atas pendekatan terintegrasi dari proses manajemen risiko pada perguruan tinggi yang bertransformasi ke perguruan tinggi vokasi. Studi ini bersifat deskriptif kualitatif dalam mengkaji analisa risiko pada Politeknik STIA LAN Bandung, sebagai perguruan tinggi dibawah naungan Lembaga Administrasi Negara yang telah bertransformasi menjadi Politeknik sejak tahun 2020. Berdasarkan penerapan kerangka kerja manajemen risiko ISO 31000:2018 yang menjadi dasar dalam mengelola risiko, hasil analisis risiko menunjukkan bahwa risiko terpenting berdasarkan nilai risiko yang ditemukan adalah risiko operasional berkaitan dengan kurikulum berbasis kompetensi vokasional. Risiko lain yang terpenting adalah tentang risiko reputasi yakni berkaitan dengan risiko akreditasi serta publikasi penelitian. Temuan analisis risiko ini menjadi bahan informasi yang sangat penting terutama dalam konteks institusi pendidikan tinggi yang telah bertransformasi secara kelembagaan. Ke depan, institusi pendidikan tinggi yang bertransformasi akan lebih dituntut untuk mempersiapkan dirinya dengan lebih baik untuk mengambil perspektif risiko yang luas.","PeriodicalId":30918,"journal":{"name":"Jurnal Akuntabilitas Manajemen Pendidikan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46688360","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

The level of transformational leadership and the effectiveness of primary school organization 变革型领导水平与小学组织效能

Jurnal Akuntabilitas Manajemen Pendidikan Pub Date : 2021-09-30 DOI: 10.21831/JAMP.V9I2.40906

Noraziah Mamat, M. Yaakob, Wiwik Wijayanti

引用次数: 1

Pengaruh sertifikasi guru dan implementasi program MGMP pada motivasi dan kinerja guru 教师证书和MGMP计划对教师激励和表现的影响

Jurnal Akuntabilitas Manajemen Pendidikan Pub Date : 2021-09-30 DOI: 10.21831/JAMP.V9I2.41751

S. Suheri, A. Suja'i, H. Sunaryo

{"title":"Pengaruh sertifikasi guru dan implementasi program MGMP pada motivasi dan kinerja guru","authors":"S. Suheri, A. Suja'i, H. Sunaryo","doi":"10.21831/JAMP.V9I2.41751","DOIUrl":"https://doi.org/10.21831/JAMP.V9I2.41751","url":null,"abstract":"Tujuan penelitian ini adalah untuk menemukan 1) seberapa kuat pengaruh sertifikasi guru dan implementasi program musyawarah guru mata pelajaran (MGMP) terhadap motivasi kerja guru, 2) seberapa kuat pengaruh sertifikasi guru dan implementasi program musyawarah guru mata pelajaran (MGMP) terhadap kinerja guru, dan 3) seberapa kuat pengaruh motivasi kerja terhadap kinerja guru, serta 4) mengetahui seberapa kuat mediasi motivasi kerja pada sertifikasi guru dan implementasi program musyawarah guru mata pelajaran (MGMP) terhadap kinerja guru. Sampel yang digunakan adalah seluruh guru SMP yang sudah sertifikasi yang ada di wilayah Kecamatan Poncokusumo dan Kecamatan Tumpang, Kabupaten Malang. Data dikumpulkan dengan menggunakan metode angket penelitian yang disebar kepada 187 responden. Teknik analisis data menggunakan analisis deskriptif dan analisis SEM (Structural Equation Modelling) yang dioperasikan melalui program AMOS 23. Hasil penelitian menunjukkan bahwa sertifikasi guru dan implementasi program MGMP berpengaruh positif dan signifikan terhadap motivasi kerja guru sertifikasi, sertifikasi guru dan implementasi program MGMP berpengaruh positif dan signifikan terhadap kinerja guru sertifikasi, Motivasi guru berpengaruh positif dan signifikan terhadap kinerja guru sertifikasi, namun motivasi kerja tidak dapat memediasi pengaruh sertifikasi guru dan implementasi program MGMP terhadap kinerja guru.","PeriodicalId":30918,"journal":{"name":"Jurnal Akuntabilitas Manajemen Pendidikan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48957924","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

Pengaruh minat belajar, kompetensi profesional guru, dan penggunaan media pembelajaran terhadap hasil belajar daring 学习兴趣、教师专业能力和学习媒体对在线学习结果的影响

Jurnal Akuntabilitas Manajemen Pendidikan Pub Date : 2021-09-30 DOI: 10.21831/JAMP.V9I2.43188

S. Siswanto, Zufi Anidzar Arbani

{"title":"Pengaruh minat belajar, kompetensi profesional guru, dan penggunaan media pembelajaran terhadap hasil belajar daring","authors":"S. Siswanto, Zufi Anidzar Arbani","doi":"10.21831/JAMP.V9I2.43188","DOIUrl":"https://doi.org/10.21831/JAMP.V9I2.43188","url":null,"abstract":"Penelitian bertujuan untuk mengetahui: (1) Pengaruh minat belajar terhadap hasil belajar daring, (2) Pengaruh profesional guru terhadap hasil belajar,(3) Pengaruh penggunaan media pembelajaran terhadap hasil belajar daring, (4) Pengaruh minat belajar, profesional guru dan penggunaan media pembelajaran terhadap hasil belajar daring mata pelajaran Akuntansi Keuangan di SMK Muhammadiyah 1 Borobudur. Penelitian ini mengunakan pendekatan asosiatif. Sampel adalah siswa kelas XI Akuntansi Keuangan dan Lembaga SMK Muhammadiyah 1 Borobudur. Uji prasyarat analisis yang digunakan adalah uji normalitas, linieritas, uji multikolineritas, dan uji heteroskedastisitas. Teknik analisis data menggunakan analisis regresi sederhana, dan analisis regresi ganda. Berdasarkan hasil penelitian diperoleh kesimpulan: (1) Terdapat pengaruh sebesar 48,5% minat belajar terhadap hasil belajar daring sebesar (2) Terdapat pengaruh sebesar 16,0% profesional guru terhadap hasil belajar daring (3) Terdapat pengaruh sebesar 35,5% penggunaan media pembelajaran terhadap hasil belajar daring (4) Terdapat pengaruh sebesar 27,9% minat belajar, profesional guru, dan penggunaan media pembelajaran secara bersama-sama terhadap hasil belajar daring Akuntansi Keuangan.","PeriodicalId":30918,"journal":{"name":"Jurnal Akuntabilitas Manajemen Pendidikan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45463085","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 kepemimpinan visioner kepala sekolah dan komunikasi internal terhadap komitmen guru 校长有远见的领导和对教师承诺的内部交流的影响

Jurnal Akuntabilitas Manajemen Pendidikan Pub Date : 2021-09-30 DOI: 10.21831/JAMP.V9I2.39475

Imroatin Octaviarnis

{"title":"Pengaruh kepemimpinan visioner kepala sekolah dan komunikasi internal terhadap komitmen guru","authors":"Imroatin Octaviarnis","doi":"10.21831/JAMP.V9I2.39475","DOIUrl":"https://doi.org/10.21831/JAMP.V9I2.39475","url":null,"abstract":"Tujuan dalam penelitian ini (1) Mendesripsikan tingkat kepemimpinan visioner, komunikasi internal, dan komitmen guru; (2) Pengaruh kepemimpinan visioner terhadap komitmen guru; (3) Pengaruh komunikasi internal terhadap komitmen guru; dan (4) Pengaruh kepemimpinan visioner dan komunikasi internal terhadap komitmen guru. Penelitian ini menggunakan pendekatan kuantitatif. Rancangan penelitian bersifat deskriptif korelasional. Subyek dalam penelitian ini berjumlah 40 orang guru PNS SMKN 2 Kota Batu. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah kuesioner. Analisis data menggunakan uji analisis jalur dengan bantuan SPSS versi 24.0. Hasil penelitian ini yakni (1) Kepemimpinan visioner termasuk dalam kategori rendah, komunikasi internal sangat tinggi, dan komitmen guru tinggi (2) Tidak ada pengaruh antara kepemimpinan visioner yang signifikan dengan komitmen guru yakni nilai Sig 0,2880,05, (3) Ada pengaruh antara yang signifikan pada komunikasi internal terhadap komitmen guru yakni nilai Sig. 0,0130,05. (4) Ada pengaruh antara kepemimpinan visioner dan komunikasi internal secara simultan yang signifikan terhadap komitmen guru yakni nilai Sig. 0,0120,05. Sedangkan, besar variabel lain diluar variabel yang diteliti yakni 0,787.","PeriodicalId":30918,"journal":{"name":"Jurnal Akuntabilitas Manajemen Pendidikan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45061190","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