发布求助
文献互助 智能选刊 最新文献

Jurnal Akuntabilitas Manajemen Pendidikan最新文献

筛选
英文 中文
STUDENT PERCEPTIONS ON THE ACADEMIC STAFF SERVICE QUALITY AT BUNG HATTA UNIVERSITY INDONESIA 学生对印尼邦哈达大学教职员服务质素的看法
Jurnal Akuntabilitas Manajemen Pendidikan Pub Date : 2023-04-17 DOI: 10.29259/ja.v17i1.21022
Yeasy Darmayanti, Daniati Puttri, Neva Novianti, Siti Rahmi, Suryadimal Suryadimal, Nor Azilah Husin
{"title":"STUDENT PERCEPTIONS ON THE ACADEMIC STAFF SERVICE QUALITY AT BUNG HATTA UNIVERSITY INDONESIA","authors":"Yeasy Darmayanti, Daniati Puttri, Neva Novianti, Siti Rahmi, Suryadimal Suryadimal, Nor Azilah Husin","doi":"10.29259/ja.v17i1.21022","DOIUrl":"https://doi.org/10.29259/ja.v17i1.21022","url":null,"abstract":"Optimizing services to students is an important aspect that must be managed seriously by all tertiary institutions. Moreover, with the PT-BHMN regulation, state universities also play a role like private universities in reaching the number of students. Therefore, service is one of the key factors and promotional media for prospective students in choosing a tertiary institution. In this study, we investigated student perceptions of the service quality of academic staff at Bung Hatta University. Data was collected from 488 students. Sample data were statistically analyzed using the modified Servqual model using 6 dimensions (ie: physical evidence, reliability, responsiveness, assurance, empathy, information systems). The findings reveal that the responsive tangibles dimension shows the highest negative gap, while the reliability dimension has the lowest negative gap among all dimensions. So the conclusion is that overall improvements must be made in order to be able to provide optimal service for users of educational services, especially in West Sumatra, Indonesia.","PeriodicalId":30918,"journal":{"name":"Jurnal Akuntabilitas Manajemen Pendidikan","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136243259","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
THE EFFECT OF FINANCIAL LITERACY, EXPERIENCED REGRET AND RISK TOLERANCE INVESTMENT DECISION 金融素养、经验后悔和风险承受能力对投资决策的影响
Jurnal Akuntabilitas Manajemen Pendidikan Pub Date : 2023-03-28 DOI: 10.29259/ja.v17i1.16340
Agung Budiyanto, Ratna Purnama Sari
{"title":"THE EFFECT OF FINANCIAL LITERACY, EXPERIENCED REGRET AND RISK TOLERANCE INVESTMENT DECISION","authors":"Agung Budiyanto, Ratna Purnama Sari","doi":"10.29259/ja.v17i1.16340","DOIUrl":"https://doi.org/10.29259/ja.v17i1.16340","url":null,"abstract":"This aims of this research is to determine the effect of financial literacy level, experienced regret and risk tolerance on investment decision making. The research used primary data in the form of a questionnaire and distributed to several regions in the Special Region of Yogyakarta Province. The sample was taken by purposive sampling technique with criteria for people who have or are currently investing in real assets or financial assets with 187 respondents as respondents. The data was analyzed using multiple linear analysis. The results of the F test show a number of 36.348 while the t test shows that the financial literacy variable (significance value 0.000) and risk tolerance variable (significance value 0.001) have an effect on investment decision making, while the experienced regret variable (significance value 0.387) has no effect on investment decision making.","PeriodicalId":30918,"journal":{"name":"Jurnal Akuntabilitas Manajemen Pendidikan","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135778225","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
Gender Differences in Role Conflict and Role Ambiguity on Commitment to Independence 独立承诺中角色冲突与角色模糊的性别差异
Jurnal Akuntabilitas Manajemen Pendidikan Pub Date : 2023-02-22 DOI: 10.29259/ja.v17i1.20380
Aryanto Aryanto, Agil Novriansa, Muhammad Farhan
{"title":"Gender Differences in Role Conflict and Role Ambiguity on Commitment to Independence","authors":"Aryanto Aryanto, Agil Novriansa, Muhammad Farhan","doi":"10.29259/ja.v17i1.20380","DOIUrl":"https://doi.org/10.29259/ja.v17i1.20380","url":null,"abstract":"This study aims to empirically examine the impact of role conflict and role ambiguity on commitment to independence by using a gender perspective approach. This study used a survey method. The sample in this study was the local government internal auditor, namely the District/City Government Inspectorate auditor. The results of purposive sampling obtained the number of respondents as many as 124 local government internal auditors who came from 11 Regional Inspectorates in the provinces of the Special Region of Yogyakarta, South Sumatra and East Java. Based on the gender approach, results independent sample t-test indicates that male local government internal auditors report the level of role conflict higher than female local government internal auditors, however they report levels of role ambiguity and commitment to independence the same one. In addition, the results of the SEM-PLS analysis showed that role conflict not related to commitment to independence for male and female local government internal auditors. Role ambiguity negatively related to commitment to independence both for male local government internal auditors and female local government internal auditors.","PeriodicalId":30918,"journal":{"name":"Jurnal Akuntabilitas Manajemen Pendidikan","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-02-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88731370","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
Moral Intensity and Ethical Analysis in Accounting Decision Making 会计决策中的道德强度与伦理分析
Jurnal Akuntabilitas Manajemen Pendidikan Pub Date : 2023-02-09 DOI: 10.29259/ja.v17i1.20367
Y. Yusnaini, Eka Meirawati
{"title":"Moral Intensity and Ethical Analysis in Accounting Decision Making","authors":"Y. Yusnaini, Eka Meirawati","doi":"10.29259/ja.v17i1.20367","DOIUrl":"https://doi.org/10.29259/ja.v17i1.20367","url":null,"abstract":"Theoretically there are four stages in ethical decision making, namely identification of an ethical dilemma, ethical judgment, ethical intention, and ethical action. This study examines the relationship between perceived moral intensity and the first three stages of the ethical decision-making process for accounting students. This study uses an experimental design that uses four business scenarios. This study examines three stages in the ethical decision-making process and provides additional support for the role of moral intensity in ethical decision-making. The results of empirical testing at least partially support all the hypotheses developed in this study. Ethical identification was significantly related to ethical judgment and ethical intention of the four scenarios and ethical judgment was significantly related to ethical intention of the four scenarios. The two dimensions of moral intensity are differently related to the stages of the ethical decision-making process with social consensus emerging as the most important component of moral intensity","PeriodicalId":30918,"journal":{"name":"Jurnal Akuntabilitas Manajemen Pendidikan","volume":"2014 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73301445","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
IMPLEMENTATION OF WHISTLEBLOWING SYSTEM: GOOD CORPORATE GOVERNANCE, FUNDAMENTAL FACTORS, COMPANY RISK AND INVESTOR REACTION 举报制度的实施:良好的公司治理、基本面因素、公司风险和投资者反应
Jurnal Akuntabilitas Manajemen Pendidikan Pub Date : 2023-02-09 DOI: 10.29259/ja.v17i1.19645
Gita Claudia, T. Hastuti, Stefani Lily Indarto
{"title":"IMPLEMENTATION OF WHISTLEBLOWING SYSTEM: GOOD CORPORATE GOVERNANCE, FUNDAMENTAL FACTORS, COMPANY RISK AND INVESTOR REACTION","authors":"Gita Claudia, T. Hastuti, Stefani Lily Indarto","doi":"10.29259/ja.v17i1.19645","DOIUrl":"https://doi.org/10.29259/ja.v17i1.19645","url":null,"abstract":"One of the influencing factors for the implementation of this policy in Indonesia is the emergence of several cases of fraud that occurred in large companies in this country. The urgency of this research is (1). The implementation of the whistleblowing system in Indonesia is still a growing polemic, so many companies have not fully implemented this system. This research is a development of research conducted by Sulhani and Wardani (2017) with the addition of variables. The conclusion in this research is that the variables of the audit committee and internal audit have an effect on the implementation of the whistleblowing system. Meanwhile, the variables of board of commissioners, internal control system, managerial ownership, company risk, company size, and investor reactions have no effect on the implementation of the whistleblowing system. it can be seen that audit process has an influence on the implementation of the whistleblowing system.","PeriodicalId":30918,"journal":{"name":"Jurnal Akuntabilitas Manajemen Pendidikan","volume":"50 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86172576","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
THE ANALYSIS OF COMPUTERIZED ACCOUNTING SYSTEMS USAGE IN THE MICRO-SMALL ENTERPRISES 会计电算化系统在小微企业中的应用分析
Jurnal Akuntabilitas Manajemen Pendidikan Pub Date : 2023-02-09 DOI: 10.29259/ja.v17i1.17489
A. Sumarna
{"title":"THE ANALYSIS OF COMPUTERIZED ACCOUNTING SYSTEMS USAGE IN THE MICRO-SMALL ENTERPRISES","authors":"A. Sumarna","doi":"10.29259/ja.v17i1.17489","DOIUrl":"https://doi.org/10.29259/ja.v17i1.17489","url":null,"abstract":"This study aims to analyze demographic factors: understanding of SAK EMKM and motivation on Computerized Accounting System (CAS) usage in Indonesian MSEs. This study used online survey. Hypothesis testing through the t-test, ANOVA test, and Moderated Regression Analysis test. From the 87 respondents who did bookkeeping, there were 47,12% (41 respondents) using CAS and the remaining 52,88% (46 respondents) still using manual bookkeeping. From the 41 respondents who have using CAS consists of 87,8% (36 respondents) still using Microsoft Excel and the remaining of 12,2% use accounting software. The finding from this study show that only level education had a direct significant effect on CAS usage, while motivation did not moderate the relationship of the independent variables to CAS usage. Low level of education influence on the low CAS usage. But result for the simultaneous test without moderation and with moderation that the independent variables have a significant effect on the CAS usage","PeriodicalId":30918,"journal":{"name":"Jurnal Akuntabilitas Manajemen Pendidikan","volume":"105 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80618221","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
The Moderating Effect of Sustainability Report on the Relationship between Capital Structure, Firm Size, Financial Performance, and Good Corporate Governance on Firm Value 可持续发展报告对资本结构、企业规模、财务绩效和良好公司治理对企业价值关系的调节作用
Jurnal Akuntabilitas Manajemen Pendidikan Pub Date : 2023-02-08 DOI: 10.29259/ja.v17i1.19539
Eka Meirawati, Achmad Soediro, Nurul Izzah Az Zahra
{"title":"The Moderating Effect of Sustainability Report on the Relationship between Capital Structure, Firm Size, Financial Performance, and Good Corporate Governance on Firm Value","authors":"Eka Meirawati, Achmad Soediro, Nurul Izzah Az Zahra","doi":"10.29259/ja.v17i1.19539","DOIUrl":"https://doi.org/10.29259/ja.v17i1.19539","url":null,"abstract":"This study examined the effect of Capital Structure, Company Size, Financial Performance, and Good Corporate Governance on Firm Value and Sustainability Reports as moderating variables in banking sector companies listed on the Indonesia Stock Exchange in 2018-2020. It used a quantitative method with the method of moderated regression analysis (MRA). The data used in this study was secondary data with a population of all banking sector companies that publish sustainability reports and are listed on the Indonesia Stock Exchange in 2018-2020. The sampling technique in this study used a purposive sampling technique and produced a total sample of 30 companies. The results showed that the capital structure and firm size did not affect firm value. Financial Performance and Good Corporate Governance affect the Company's Value. The Sustainability Report was able to moderate the effect of Capital Structure, Company Size, and Good Corporate Governance on firm value. On the contrary, the Sustainability Report was not able to moderate the effect of Financial Performance on Firm Value.","PeriodicalId":30918,"journal":{"name":"Jurnal Akuntabilitas Manajemen Pendidikan","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-02-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82226383","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
MITIGATE TYPE II AGENCY CONFLICT THROUGH GOOD CORPORATE GOVERNANCE AND DISCLOSURE QUALITY 通过良好的公司治理和信息披露质量缓解第二类代理冲突
Jurnal Akuntabilitas Manajemen Pendidikan Pub Date : 2023-01-31 DOI: 10.29259/ja.v17i1.19695
Citrawati Jatiningrum, Fauzi Fauzi, Bernaditha H.S Utami, A. Kassim
{"title":"MITIGATE TYPE II AGENCY CONFLICT THROUGH GOOD CORPORATE GOVERNANCE AND DISCLOSURE QUALITY","authors":"Citrawati Jatiningrum, Fauzi Fauzi, Bernaditha H.S Utami, A. Kassim","doi":"10.29259/ja.v17i1.19695","DOIUrl":"https://doi.org/10.29259/ja.v17i1.19695","url":null,"abstract":"Empirical evidence on type II conflicts between controlling shareholders versus minority shareholders has not been extensively explored.  This study gives new evidence on the agency conflict in a scenario of highly concentrated ownership. This study aims to examine the effect of Good Corporate Governance mechanism with quality of disclosure on concentrated ownership context The sample were drawn from companies listed on the Indonesia Stock Exchange (IDX). The data were analyzed with panel data regression. The results shows that CG mechanisms negatively effects with DQ. However, looking at each individual variable, the study reveals that the audit committee and independence of audit committee are not significant. A possible reason is that companies' audit committee members have lack of accounting expertise and independence. These findings shed light on the concept of good CG enhances incentives for good DQ under highly concentrated ownership. It the effectiveness of CG mechanisms is likely to supplement regulation to protect investor rights and may prove to be useful for standard-setters as an important way to reduce agency conflicts. ","PeriodicalId":30918,"journal":{"name":"Jurnal Akuntabilitas Manajemen Pendidikan","volume":"33 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91394143","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
Tax Evasion: Faktor-Faktor Yang Mempengaruhinya Menurut Persepsi Wajib Pajak Tax审查:基于纳税人的看法影响的因素
Jurnal Akuntabilitas Manajemen Pendidikan Pub Date : 2022-12-06 DOI: 10.15408/akt.v15i2.28588
Nurman Kholis, Lintang Kurniawati
{"title":"Tax Evasion: Faktor-Faktor Yang Mempengaruhinya Menurut Persepsi Wajib Pajak","authors":"Nurman Kholis, Lintang Kurniawati","doi":"10.15408/akt.v15i2.28588","DOIUrl":"https://doi.org/10.15408/akt.v15i2.28588","url":null,"abstract":"that are used for national development and also the community’s economy. People’s non-compliance in carrying out their tax obligations has long been in the spotlight in Indonesia.The purpose of this study is to provide empirical evidence about the factors that influence the perception of MSME taxpayers in committing tax evasion using the variabels of Justice, Tax Sanctions, Taxation System, Disobedience Attitudes, and Discrimination Attitudes. Using 60 sample of taxpayers of Small and Medium Enterprises in Sukoharjo by sampling using random sampling of taxpayers registered at KPP Pratama Sukoharjo and using the SPSS 25 analysis tool. The results showed that the variabel of justice, tax sanctions, taxation system, taxpayer disobedience had a positive and significant effect on Tax evasion and Discrimination Attitudes had a negatif and significant effect on Tax evasion for Small and Medium Enterprises taxpayers.","PeriodicalId":30918,"journal":{"name":"Jurnal Akuntabilitas Manajemen Pendidikan","volume":"9 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77362169","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
Faktor-Faktor Yang Mempengaruhi Penerapan Standar Akuntansi Pemerintahan (SAP) Berbasis Akrual 影响政府会计标准(SAP)的因素是基于Akrual的
Jurnal Akuntabilitas Manajemen Pendidikan Pub Date : 2022-12-06 DOI: 10.15408/akt.v15i2.25475
Anita De Grave, Syahril Hasan
{"title":"Faktor-Faktor Yang Mempengaruhi Penerapan Standar Akuntansi Pemerintahan (SAP) Berbasis Akrual","authors":"Anita De Grave, Syahril Hasan","doi":"10.15408/akt.v15i2.25475","DOIUrl":"https://doi.org/10.15408/akt.v15i2.25475","url":null,"abstract":"This study aimed at determining how the effect of the variabels of human resources’ quality, organizational commitment, and SIPKD on the implementation of accrual-based Government Accounting Standards in the Government of Balikpapan City district both partially and simultaneously. The population of the unit of analysis in this study was 18 official governments in Balikpapan City. The sampling was through the purposive sampling technique with total respondents of 72 people. The data collection was conducted through a questionnaire and the measurement was conducted through a Likert scale. The results of this study are partial, the variabel of the quality of human resources, organizational commitment, and SIPKD significantly affected the implementation of accrual-based Government Accounting Standards in the Government of Balikpapan City. Simultaneously, the quality of human resources, organizational commitment, and SIPKD significantly affected the implementation of accrual-based Government Accounting Standards in the Government of Balikpapan City.","PeriodicalId":30918,"journal":{"name":"Jurnal Akuntabilitas Manajemen Pendidikan","volume":"40 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84250340","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
首页 上一页 下一页 尾页
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整，为了账户安全，请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们：info@booksci.cn Book学术提供免费学术资源搜索服务，方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号：481959085
Book学术官方微信