Jurnal Akuntansi Aktual最新文献

PERANAN STOREKEEPER TERHADAP KELANCARAN OPERASIONAL DI NAVA HOTEL TAWANGMANGU 仓库管理员对塔旺曼古纳瓦酒店顺利运营的作用

Jurnal Akuntansi Aktual Pub Date : 2023-11-13 DOI: 10.47232/aktual.v21i2.410

Septi Wulandari, Antin Okfitasari, Rafif Qais Ardiensyah

引用次数: 0

PENGARUH SISTEM INFORMASI AKUNTANSI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA PEGAWAI KANTOR CAMAT MEDAN MARELAN 会计信息系统和内部控制系统对MARELAN CAMAT MEDAN绩效的影响

Jurnal Akuntansi Aktual Pub Date : 2023-11-12 DOI: 10.47232/aktual.v21i2.412

Yulia Aini

{"title":"PENGARUH SISTEM INFORMASI AKUNTANSI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA PEGAWAI KANTOR CAMAT MEDAN MARELAN","authors":"Yulia Aini","doi":"10.47232/aktual.v21i2.412","DOIUrl":"https://doi.org/10.47232/aktual.v21i2.412","url":null,"abstract":"This research aims to determine the effect of accounting information systems and internal control systems on employee performance at the Medan Marelan Subdistrict Office. This type of research is quantitative research. The population used was all employees at the Medan Marelan Subdistrict Office. The sampling technique in this research used a purposive sampling method, with a sample of 36 people. The data source used is primary data obtained through distributing questionnaires to respondents. Data analysis in this research uses descriptive, data quality analysis tests, classical assumption tests, and hypothesis tests with the help of the SPSS version 23.0 program. The research results show that (1) the accounting information system has a positive and significant effect on employee performance at the Medan Marelan Subdistrict Office; (2) the internal control system has a positive and significant effect on employee performance at the Medan Marelan Subdistrict Office Employee Performance, Accounting Information Systems; Internal Control System.   Keywords: Employee Performance, Accounting Information Systems; Internal Control System","PeriodicalId":33151,"journal":{"name":"Jurnal Akuntansi Aktual","volume":"33 7","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135036656","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

STABILITAS EKONOMI MAKRO DALAM PERSPEKTIF EKONOMI ISLAM : TEORI DAN PRAKTEK 从伊斯兰经济的角度来看，宏观经济稳定:理论和实践

Jurnal Akuntansi Aktual Pub Date : 2023-10-21 DOI: 10.47232/aktual.v21i2.408

Imsar Imsar, Iyas Alwi Siregar

{"title":"STABILITAS EKONOMI MAKRO DALAM PERSPEKTIF EKONOMI ISLAM : TEORI DAN PRAKTEK","authors":"Imsar Imsar, Iyas Alwi Siregar","doi":"10.47232/aktual.v21i2.408","DOIUrl":"https://doi.org/10.47232/aktual.v21i2.408","url":null,"abstract":"This research discusses important issues regarding macroeconomic stability from an Islamic economic perspective. The aim is to analyze key concepts that influence economic stability within an Islamic economic framework and identify the impact of Islamic economic policies on macroeconomic stability. This research methodology includes literature review, case studies, secondary data analysis, as well as interviews with economic experts and Islamic finance practitioners. The research results show that macroeconomic stability from an Islamic economic perspective is very important. In the discussion, it was emphasized that Islamic economics has the potential to make a significant contribution to macroeconomic stability, especially in the context of countries that apply Islamic economic principles. Policy recommendations and practical implications are presented to guide economic practitioners, governments and Islamic financial institutions in efforts to achieve better economic stability. This research also identifies several challenges and opportunities for future research in the field of macroeconomic stability from an Islamic economic perspective. In conclusion, this research provides deeper insight into the importance of macroeconomic stability in the context of Islamic economics and ways to achieve. Keywords: Economic Stability, Macroeconomics, Macroeconomics from Islamic perspective","PeriodicalId":33151,"journal":{"name":"Jurnal Akuntansi Aktual","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135514252","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 ALUR EKSPOR PT INTEGRA : TINJAUAN DARI PERSPEKTIF AKUNTASI KEUANGAN PT INTEGRA导出轴分析:财务会计视角概述

Jurnal Akuntansi Aktual Pub Date : 2023-09-29 DOI: 10.47232/aktual.v21i2.375

Christian Fernando Joseph, Lusy Lusy

引用次数: 0

PERAN KOMPETENSI DAN EFIKASI DIRI TERHADAP ORGANIZATIONAL CITIZENSHIP BEHAVIOR DENGAN KEPUASAN KERJA SEBAGAI VARIABEL MEDIASI 作为调解变量的工作满意度

Jurnal Akuntansi Aktual Pub Date : 2023-09-23 DOI: 10.47232/aktual.v21i1.344

Retno Wulandari, Sutianingsih Sutianingsih

{"title":"PERAN KOMPETENSI DAN EFIKASI DIRI TERHADAP ORGANIZATIONAL CITIZENSHIP BEHAVIOR DENGAN KEPUASAN KERJA SEBAGAI VARIABEL MEDIASI","authors":"Retno Wulandari, Sutianingsih Sutianingsih","doi":"10.47232/aktual.v21i1.344","DOIUrl":"https://doi.org/10.47232/aktual.v21i1.344","url":null,"abstract":"Penelitian ini bertujuan menguji pengaruh kompetensi, efikasi diri, organizational citizenship behavior terhadap Kepuasan Kerja. Populasinya adalah semua Guru di SMP Negeri 2 Ampel Kabupaten Boyolali sebanyak 47 orang. Sampling menggunakan sampel jenuh atau sensus maka sampel yang digunakan dalam penelitian ini adalah 47 responden. Metode pengumpulan data melalui kuosioner dan analisis data menggunakan SPSS 22, meliputi uji : validitas, reliabilitas, uji asumsi klasik, analisis regresi berganda, pengujian hipotesis menggunakan uji t dan uji R2. Hasil penelitian menunjukkan kompetensi, efikasi diri, organizational citizenship behavior berpengaruh positif dan signifikan terhadap kepuasan kerja. Berdasarkan hasil perhitungan pada aplikasi Sobel Test Calculator for Signifacance of kepuasan kerja berpengaruh signifikan dalam memediasi kompetensi terhadap Organizational Citizenship Behavior. Kepuasan kerjajuga berpengaruh signifikan dalam memediasi efikasi diri terhadap Organizational Citizenship Behavior. Nilai R2 total sebesar 0,989 dapat diartikan variasi Organizational Citizenship Behavior dijelaskan oleh variabel kompetensi, efikasi diri, dan kepuasan kerja sebesar 98,9% dan sisanya 1,1% dijelaskan variabel lain diluar model penelitian. Kata Kunci: Kompetensi, Efikasi Diri, Organizational Citizenship Behavior, Kepuasan Kerja","PeriodicalId":33151,"journal":{"name":"Jurnal Akuntansi Aktual","volume":"79 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136010376","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

PERAN MEDIASI DISIPLIN KERJA PADA PENGARUH MOTIVASI KERJA DAN BUDAYA ORGANISASI TERHADAP KINERJA KARYAWAN 管理工作纪律的作用与组织动机和文化对员工绩效的影响有关

Jurnal Akuntansi Aktual Pub Date : 2023-09-23 DOI: 10.47232/aktual.v21i2.345

Sudaryono Sudaryono, Sutianingsih Sutianingsih

{"title":"PERAN MEDIASI DISIPLIN KERJA PADA PENGARUH MOTIVASI KERJA DAN BUDAYA ORGANISASI TERHADAP KINERJA KARYAWAN","authors":"Sudaryono Sudaryono, Sutianingsih Sutianingsih","doi":"10.47232/aktual.v21i2.345","DOIUrl":"https://doi.org/10.47232/aktual.v21i2.345","url":null,"abstract":"Penelitian ini bertujuan menguji pengaruh motivasi kerja dan budaya organisasi yang dimediasi oleh disiplin kerja terhadap kinerja karyawan. Populasinya adalah semua pegawai Kantor dinas pendidikan dan kebudayaan Kabupaten Boyolali sebanyak 53 karyawan.. Sampling yang digunakan adalah sampel jenuh atau sensus maka sampel yang digunakan dalam peneitian ini adalah 53 responden. Metode pengumpulan data melalui kuosioner dan analisa data menggunakan SPSS 22, meliputi uji : validitas, reliabilitas, uji asumsi klasik, analisis regresi berganda, pengujian hipotesis menggunakan uji t dan uji R2. Hasil penelitian menunjukkan kompetensi, efikasi diri, organizational citizenship behavior berpengaruh positif dan signifikan terhadap kepuasan kerja. Berdasarkan hasil perhitungan pada aplikasi Sobel Test Calculator for Signifacance of Mediation motivasi kerja berpengaruh signifikan dalam memediasi disiplin kerja terhadap kinerja karyawan dan motivasi kerja juga berpengaruh signifikan dalam memediasi budaya organisasi terhadap kinerja karyawan. Berdasarkan nilai koefisien determinasi sebesar 0,953 yang artinya 95,3 persen variabel kinerja karyawan dapat dijelaskan oleh variabel disiplin kerja, budaya organisasi, dan motivasi kerja sedangkan sisanya sebesar 4,7persen dijelaskan oleh variabel lain diluar penelitian ini. Kata Kunci: motivasi kerja, budaya organisasi, disiplin kerja, kinerja karyawan","PeriodicalId":33151,"journal":{"name":"Jurnal Akuntansi Aktual","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136010375","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 ANGGARAN PENDAPATAN DAN BELANJA DAERAH PADA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH (BPKAD) KOTA MEDAN 分析棉兰市区域管理和资产(bpcard)的区域预算和支出

Jurnal Akuntansi Aktual Pub Date : 2023-09-18 DOI: 10.47232/aktual.v21i2.382

Nina Andriany Nasution

引用次数: 0

PENGARUH KUALITAS PRODUK, GAYA HIDUP, DAN KUALITAS PELAYANAN TERHADAP KEPUTUSAN PEMBELIAN E-COMMERCE TIK-TOK SHOP (Studi Pada Mahasiswa Program Studi Manajemen UNIBA Surakarta) 产品质量、生活方式和服务质量对贸易商决策的影响(日惹大学项目学生研究)

Jurnal Akuntansi Aktual Pub Date : 2023-08-10 DOI: 10.47232/aktual.v21i2.372

Fadilla Rizky Kusumastuti, Sudarwati Sudarwati, Istiqomah Istiqomah

{"title":"PENGARUH KUALITAS PRODUK, GAYA HIDUP, DAN KUALITAS PELAYANAN TERHADAP KEPUTUSAN PEMBELIAN E-COMMERCE TIK-TOK SHOP (Studi Pada Mahasiswa Program Studi Manajemen UNIBA Surakarta)","authors":"Fadilla Rizky Kusumastuti, Sudarwati Sudarwati, Istiqomah Istiqomah","doi":"10.47232/aktual.v21i2.372","DOIUrl":"https://doi.org/10.47232/aktual.v21i2.372","url":null,"abstract":"The purpose of this study was to determine the effect of product quality, lifestyle, and service quality on purchasing decisions for e-commerce tick-tock shops in students of the UNIBA Surakarta management study program. Researchers used a descriptive quantitative approach. This research was conducted in Surakarta City. The chosen location is at the Surakarta Batik Islamic University. The time for research was adjusted to the search for information data needed by researchers for 3 months during March 2023 - May 2023. The population in this study was the total number of students in the Management Study Program at the Islamic University of Batik Surakarta, namely 584 students obtained from BAAK (Bureau of Academic and Student Administration). Because the population is more than 100 students, in this case the researcher took a sample of 20% of the total population, namely 584 students, so the calculation is 20/100 x 584 = 116. So, the number of respondents to be studied is 116 students. The author uses a purposive sampling technique. The results of this study indicate that based on the t test, the results of product quality, lifestyle, and service quality have a positive and significant effect on purchasing decisions for e-commerce tick-tock shops for students of the UNIBA Surakarta management study program. Based on the F test, it shows that product quality, lifestyle, and service quality have a simultaneous and significant effect on purchasing decisions for e-commerce tick-tock shops for students of the UNIBA Surakarta management study program.Keywords: Product Quality, Lifestyle, Quality of Service Purchasing Decisions.","PeriodicalId":33151,"journal":{"name":"Jurnal Akuntansi Aktual","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135598152","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 MOTIVASI TERHADAP PRODUKTIVITAS KERJAKARYAWAN PADA KOPERASI DHARMA KARYA SEJAHTERA BELITANG II OKU TIMUR 繁荣的东维库二世《达摩合作社》的动机对工作效率的影响

Jurnal Akuntansi Aktual Pub Date : 2023-07-28 DOI: 10.47232/aktual.v21i1.360

Andi Andriyansyah, Iis Mardeli, Ansar Husen

{"title":"PENGARUH MOTIVASI TERHADAP PRODUKTIVITAS KERJAKARYAWAN PADA KOPERASI DHARMA KARYA SEJAHTERA BELITANG II OKU TIMUR","authors":"Andi Andriyansyah, Iis Mardeli, Ansar Husen","doi":"10.47232/aktual.v21i1.360","DOIUrl":"https://doi.org/10.47232/aktual.v21i1.360","url":null,"abstract":"Koperasi Dharma Karya Sejahtera Belitang Il OKU Timur merupakan badan usaha yang berbadan hukum koperasi yang memiliki bidang usaha berupa simpan pinjam. Dalam menjalankan aktivitas usahanya, Koperasi Dharma Karya Sejahtera Belitang IlOKU Timur sering mengalami hambatan yang disebabkan oleh rendahnya moduktivitas kerja karyawan sehingga koperasi ini senantiasa berupaya untuk memotivasi mereka agar produktivitas kerja mereka meningkat. permasalahan yang dihadapi oleh Koperasi Dharma Karya jahtera Belitang Il OKU Timur adalah Bagaimanakah Pengaruh Motivasi Terhadap Produktivitas Kerja Karyawan Pada Koperasi Darma Karya Sejahtera Belitang Il OKU Timur. Hipotesis yang diajukan adalah bahwa terdapat pengaruh yang kuat antara motivasi terhadap produktivitas kerja karyawan pada Koperasi Dharma Karya Sejahtera Belitang II OKU Timur. Alat analisis yang digunakan adalah dengan rurnus koefisien korelasi yang digunakan untuk mengetahui keeratan hubungan antara dua variabel, yaitu motivasi ( Variabel X ) dan produktivitas kerja karyawan ( Variabel Y ), sedangkan untuk menguji hipotesis yang diajukan digunakan rumus uji hipotesis. Berdasarkan perhitungan dan pembahasan dengan bantuan Program SPSS Vesion 17.0 for Windows diperoleh hasil korelasi sebesar 0,918 terletak pada jarak 0,800 — 1,000 yang setelah dikonsultasikan dengam standar konservatif maka termasuk dalam korelasi yang sangat kuat.Selanjutnya kadar prosentase di dapat hasil sebesar 84,3%, menunjukkan bahwa produktivitas kerja karyawan dipengaruhi oleh motivasi sebesar 84,3% sedangkan 15,7% dipengaruhi oleh faktor Iain.Hasil uji hipotesis diperoleh nilai t hitung sebesar 11,821 dan t tabel 1,706. Hal ini berarti t hitung lebih besar dari pada t tabel ( 1,821> 1,706 ) maka hipotesis yang diajukan diterima dimana terdapat pengaruh yang sangat kuat antara motivasi ( Variabel X ) terhadap produktvitas kerja karyawan ( Variabel Y )Kata Kunci :Motivasi, Produktivitas Kerja","PeriodicalId":33151,"journal":{"name":"Jurnal Akuntansi Aktual","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135656293","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 CURRENT RATIO, RETURN ON ASSETS DAN TOTAL ASSETS TURNOVER TERHADAP NILAI PERUSAHAAN (Studi kasus pada Sektor Healthcare yang terdaftar di Bursa Efek Indonesia Periode 2019-2021) 当前RATIO影响、资产回报率和总资产对公司价值的变动(印尼证券交易所上市的健康部门案例研究)

Jurnal Akuntansi Aktual Pub Date : 2023-07-28 DOI: 10.47232/aktual.v21i1.359

Janita Galuh Pratiwi, Redy Herinanto Albertus

{"title":"PENGARUH CURRENT RATIO, RETURN ON ASSETS DAN TOTAL ASSETS TURNOVER TERHADAP NILAI PERUSAHAAN (Studi kasus pada Sektor Healthcare yang terdaftar di Bursa Efek Indonesia Periode 2019-2021)","authors":"Janita Galuh Pratiwi, Redy Herinanto Albertus","doi":"10.47232/aktual.v21i1.359","DOIUrl":"https://doi.org/10.47232/aktual.v21i1.359","url":null,"abstract":"Penelitian ini bertujuan untuk menganalisis dan menguji pengaruh Current ratio , Return On Assets dan Total Assets Turnover terhadap nilai perusahan pada sektor Healthcare yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2019 – 2021. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif . Data yang dikumpulkan menggunakan teknik Purposive Sampling sebanyak 13 perusahaan dengan jumlah populasi sebanyak 25 Perusahaan. Sumber data yang digunakan dalam penelitian ini adalah data sekunder yaitu data laporan keuangan yang dipublikasikan di website resmi BEI (www.idx.co.id). Metode analisis yang digunakan adalah uji regresi linear berganda. Hasil dari penelitian ini menyatakan bahwa Current Ratio berpengaruh Negatif dan signifikan terhadapat nilai perusahaan (PBV), Return On Asset berpengaruh positif signifikan terhadap nilai perusahaan (PBV), Total Asset Turnover berpengaruh positif signifikan terhadap nilai perusahan (PBV), sedangkan Current Ratio, Return On Asset , Total Asset Turnover secara simultan berpengaruh signifikan terhadap nilai perusahaan (PBV)","PeriodicalId":33151,"journal":{"name":"Jurnal Akuntansi Aktual","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135656455","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