EJurnal Akuntansi最新文献_第10页

Corporate Governance, Islamic Social Reporting, Intensitas Aset Tetap, dan Agresivitas Pajak pada Bank Syariah 公司治理、伊斯兰社会报告、固定资产强度和对伊斯兰银行的税收侵略性

EJurnal Akuntansi Pub Date : 2023-02-26 DOI: 10.24843/eja.2023.v33.i02.p10

Dita Amalia, Rossje V. Suryaputri

引用次数: 0

Akuntabilitas Pengelolaan Dana Desa 负责农村资金管理

EJurnal Akuntansi Pub Date : 2023-02-26 DOI: 10.24843/eja.2023.v33.i02.p19

Pande Gede Cahyana, H. B. Suprasto

引用次数: 0

Gender, Lingkungan Keluarga, Pengalaman Kerja dan Minat Mahasiswa Mengikuti Pendidikan Profesi Akuntansi (PPAk) 性别、家庭环境、劳动经历与会计专业教育的学生需求

EJurnal Akuntansi Pub Date : 2023-02-26 DOI: 10.24843/eja.2023.v33.i02.p09

I. G. A. Diah Paramitha, P. D. Y. Sukartha

引用次数: 1

Profitabilitas, Likuiditas, Modal Intelektual dan Nilai Perusahaan pada Masa Pandemi Covid-19 盈利能力，流动性，知识资本和企业价值在Covid-19大流行

EJurnal Akuntansi Pub Date : 2023-02-26 DOI: 10.24843/eja.2023.v33.i02.p13

Putu Diah Septa Kristya Astagina, I. N. W. A. Putra

引用次数: 0

Efektivitas Sistem Informasi Akuntansi, Budaya Organisasi dan Kinerja Karyawan dengan Insentif dan Motivasi sebagai Variabel Moderasi 以激励和动机为调节变量的会计信息系统、组织文化和员工雇主的有效性

EJurnal Akuntansi Pub Date : 2023-02-26 DOI: 10.24843/eja.2023.v33.i02.p07

Ni Wayan Reni Putri Sumantari, Gede Juliarsa

{"title":"Efektivitas Sistem Informasi Akuntansi, Budaya Organisasi dan Kinerja Karyawan dengan Insentif dan Motivasi sebagai Variabel Moderasi","authors":"Ni Wayan Reni Putri Sumantari, Gede Juliarsa","doi":"10.24843/eja.2023.v33.i02.p07","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i02.p07","url":null,"abstract":"The research objective was to determine the effect of the effectiveness of accounting information systems, organizational culture on employee performance with incentives, motivation as a moderating variable. The sampling method used was nonprobability sampling method with purposive sampling technique and 40 employees of the Srinadi Klungkung Market Cooperative were selected as samples. The data analysis technique used is moderated regression analysis. The results showed that the variable effectiveness of accounting information systems had a positive effect on employee performance, organizational culture variables had a positive effect on employee performance, incentive variables strengthened the effect of effectiveness of accounting information systems on employee performance, motivational variables strengthened the effect of effectiveness of accounting information systems on employee performance, incentive variables strengthened the influence of organizational culture on employee performance, motivational variables strengthen the influence of organizational culture on the performance of employees of the Srinadi Klungkung Market Cooperative. \u0000Keywords: Effectiveness of Accounting Information Systems; Organizational Culture, Incentives; Motivation; Employee performance.","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-02-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41938128","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

“Tiga Serangkai” untuk Memprediksi Perusahaan dengan Kesulitan Keuangan Sebelum Masa Pandemi 预测疫情前资金困难企业的“三个步骤”

EJurnal Akuntansi Pub Date : 2023-02-26 DOI: 10.24843/eja.2023.v33.i02.p12

Resi Ariyasa Qadri, Ika Mutiara Khadijah, B. A. A. Uliansyah

引用次数: 0

Reaksi Pasar Modal terhadap Pengumuman Kebijakan Insentif Pajak Penjualan atas Barang Mewah 资本市场对出售奢侈品的税收优惠政策的反应

EJurnal Akuntansi Pub Date : 2023-02-26 DOI: 10.24843/eja.2023.v33.i02.p02

Ayu Mirah Suryani, Naniek Noviari

引用次数: 0

Determinan Pengungkapan Kebijakan Anti Korupsi 相互承诺揭露反腐败政策

EJurnal Akuntansi Pub Date : 2023-02-26 DOI: 10.24843/eja.2023.v33.i02.p16

Hilda Azalia David Mulyono, S. Raharja

引用次数: 1

Determinan Kesejahteraan Keuangan: Peran Mediasi Perencanaan Keuangan 金融福利保证:金融规划调解的作用

EJurnal Akuntansi Pub Date : 2023-02-26 DOI: 10.24843/eja.2023.v33.i02.p01

Farach Aliyyah Putri Suryadie, Lutfi Lutfi

{"title":"Determinan Kesejahteraan Keuangan: Peran Mediasi Perencanaan Keuangan","authors":"Farach Aliyyah Putri Suryadie, Lutfi Lutfi","doi":"10.24843/eja.2023.v33.i02.p01","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i02.p01","url":null,"abstract":"Financial well-being is a problem for society in Indonesia today as reflected in the increasing poverty rate in 2021. The study intends to explore the determinants of financial well-being which include internal locus of control, financial experience, financial planning, and demographic factors of marital status. This study aims to determine the role of financial planning in mediating the effect of financial experience on financial management and to what extent marital status moderates the mediated relationship. The research sample is 160 families living in the cities of Surabaya, Sidoarjo and Gresik. Hypothesis testing was carried out using partial least squares structural equation modeling (PLS-SEM). The results of the study prove that locus of internal control, financial experience, financial planning, and marital status significantly increase financial well-being. The research findings also prove that financial planning mediates the effect of financial experience on financial well-being. Research implies the importance of someone to carry out financial planning earlier, be more able to control themselves, and increase experience related to financial products in order to improve financial well-being. \u0000Keywords: Financial Well-Being; Financial Planning; Internal Locus of Control; Financial Experience; Marital Status","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-02-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46028914","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

Kepemilikan Manajemen, Kepemilikan Institusional pada Corporate Social Responsibility Disclosure dengan Kinerja Lingkungan sebagai Pemoderasi 管理所有权，社会责任责任披露与环境表现为建构

EJurnal Akuntansi Pub Date : 2023-01-26 DOI: 10.24843/eja.2023.v33.i01.p05

Kepemilikan Manajemen, Melia Andriani, P. Sudana

{"title":"Kepemilikan Manajemen, Kepemilikan Institusional pada Corporate Social Responsibility Disclosure dengan Kinerja Lingkungan sebagai Pemoderasi","authors":"Kepemilikan Manajemen, Melia Andriani, P. Sudana","doi":"10.24843/eja.2023.v33.i01.p05","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i01.p05","url":null,"abstract":"Corporate Social Responsibility (CSR) is a positive activity carried out by companies to contribute to protecting the environment. The research objective was to obtain empirical evidence of the effect of management ownership and institutional ownership on CSR disclosure with environmental performance as a moderator. The research was conducted on manufacturing companies listed on the IDX in 2018-2020. There were 47 companies used as samples. Research data collection uses documentation techniques, while analysis techniques use Moderated Regression Analysis (MRA). The results of the analysis show that management ownership has no effect on CSR disclosure. Institutional ownership is correlated with CSR disclosure. Environmental performance cannot moderate the effect of management ownership on CSR disclosure. Environmental performance moderates the effect of institutional ownership on CSR disclosure. The implication of this research is that management ownership cannot be used as a reference for companies in making CSR disclosure decisions. Institutional ownership in this study can be used as a guideline and material for consideration when making CSR disclosure decisions. \u0000Keywords: Management Ownership; Institutional Ownership; Environmental Performance; Corporate Social Responsibility Disclosure","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44409795","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