Akuntansi : Jurnal Akuntansi Integratif最新文献_第2页

Perbandingan Pengungkapan Identitas Etika Islam pada Perbankan Syariah Indonesia: Studi Pada Periode 2014-2018 印尼伊斯兰伊斯兰银行在披露身份伦理比较:2014-2018时期研究

Akuntansi : Jurnal Akuntansi Integratif Pub Date : 2023-02-16 DOI: 10.29080/jai.v8i2.424

Rifqi Muhammad, D. Puspitasari, Asmirawati Asmirawati

引用次数: 0

Gender, Usia, Status Sosial, Pengalaman Kerja terhadap Persepsi Etis Mahasiswa dengan Love of Money sebagai Mediasi 性别、年龄、社会地位、工作经验……对学生的道德感知，对金钱的热爱为调解

Akuntansi : Jurnal Akuntansi Integratif Pub Date : 2023-02-16 DOI: 10.29080/jai.v8i2.1071

Eva Wany

{"title":"Gender, Usia, Status Sosial, Pengalaman Kerja terhadap Persepsi Etis Mahasiswa dengan Love of Money sebagai Mediasi","authors":"Eva Wany","doi":"10.29080/jai.v8i2.1071","DOIUrl":"https://doi.org/10.29080/jai.v8i2.1071","url":null,"abstract":"This research was conducted with the aim of analyzing the effect of gender, age, socioeconomic status and work experience variables on the love of money and ethical perceptions of accounting students. As well as to find out whether the love of money factor is the cause of ethical perceptions. Sampling in this study used a data collection method, namely purposive sampling. This study used a sample of undergraduate students at the Faculty of Economics and Business, Wijaya Kusuma University, Surabaya, Surabaya. The number of samples used is 100 respondents. Data analysis testing in this study used SPSS Version 20. The results of this study indicated that gender had a significant effect on students' ethical perceptions, while age, socioeconomic status and work experience had no significant effect on love of money. The variables of gender, age, socioeconomic status, and work experience have a significant influence on students' ethical perceptions. In addition, in the mediating effect of the variables gender, age, socioeconomic status, and work experience have a significant influence on students' ethical perceptions through the love of money.","PeriodicalId":345049,"journal":{"name":"Akuntansi : Jurnal Akuntansi Integratif","volume":"89 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124540101","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

Penerapan Prinsip Transparansi dan Akuntabilitas dalam Pengelolaan Dana Infaq (di Tpq Al-Khuriyah Bangil -Pasuruan) 《Infaq资金管理透明度原则与问责制》(Tpq Al-Khuriyah Bangil - ob)的应用

Akuntansi : Jurnal Akuntansi Integratif Pub Date : 2023-02-16 DOI: 10.29080/jai.v8i2.1073

L. Azizah, Kata Kunci, Transparansi, Pengelolaan Dana Infaq Akuntabilitas

{"title":"Penerapan Prinsip Transparansi dan Akuntabilitas dalam Pengelolaan Dana Infaq (di Tpq Al-Khuriyah Bangil -Pasuruan)","authors":"L. Azizah, Kata Kunci, Transparansi, Pengelolaan Dana Infaq Akuntabilitas","doi":"10.29080/jai.v8i2.1073","DOIUrl":"https://doi.org/10.29080/jai.v8i2.1073","url":null,"abstract":"The development and quality improvement of Madin and TPQ in Pasuruan, through the WAKMUQIDIN program (wayahe gather to build TPQ lan Madin). Madin and TPQ not only continue to support learning Islamic religious education in formal schools. However, being at the forefront in the formation of morals and character for students. This research is a descriptive study with a qualitative approach, the researcher will describe the state of the field with the aim of finding a strategy regarding the management of infaq funds, starting from the planning, organizing, monitoring, and controlling processes. From the results of the data analysis, it can be seen that “the financial staff lacks insight regarding the administration of the institution, especially in terms of bookkeeping so that financial data is not organized and makes it difficult to evaluate monthly or annual financial reports”. The management system for managing infaq or financial funds is like an engine romm at an educational management institution and can affect every teaching and learning activity if it is not responded to properly and the steps that need to be taken are to provide guidance to financial on managerial and structured infaq funds.","PeriodicalId":345049,"journal":{"name":"Akuntansi : Jurnal Akuntansi Integratif","volume":"55 2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128001308","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 Prediktor Rasio Keuangan Terbaik Terhadap Harga Saham Dengan Metode Best Subset Selection (Studi pada Perusahaan yang Terindeks di IDXHIDIV20 Bursa Efek Indonesia Periode 2018-2020) 最佳财务与股票价格与最佳子流方法的分析(2016 -2020年12月20日印尼证券交易所索引公司的研究)

Akuntansi : Jurnal Akuntansi Integratif Pub Date : 2023-02-16 DOI: 10.29080/jai.v8i2.1009

Dedy Rahmat Saleh, Aisha Hanif, Hadiah Fitriyah, Sarwenda Biduri

{"title":"Analisis Prediktor Rasio Keuangan Terbaik Terhadap Harga Saham Dengan Metode Best Subset Selection (Studi pada Perusahaan yang Terindeks di IDXHIDIV20 Bursa Efek Indonesia Periode 2018-2020)","authors":"Dedy Rahmat Saleh, Aisha Hanif, Hadiah Fitriyah, Sarwenda Biduri","doi":"10.29080/jai.v8i2.1009","DOIUrl":"https://doi.org/10.29080/jai.v8i2.1009","url":null,"abstract":"This research aims to determine the effect of the best financial ratio predictors on stock prices of companies indexed on IDXHIDIV20 of Indonesian Stock Exchange for the 2018-2020 Period. This research used total population sampling as sampling method. The sample data were taken from 20 companies indexed on IDXHIDIV20 of Indonesian Stock Exchange for the 2018-2020 period. This research used secondary data. The analysis method in this research comprised best-subset selection for selecting the best financial ratio predictors till panel data regression to analyze the selected predictors supported by RStudio program. The results of this research show Earning Per Share (EPS) and Price to Earnings Ratio (PER) are selected as the best financial ratio predictors according to best-subset selection using Bayesian Information Criterion (BIC). Regarding the results of partial significance test, EPS positively influences stock prices and PER positively influences stock prices of companies indexed on IDXHIDIV20 of Indonesian Stock Exchange for the 2018-2020 Period.","PeriodicalId":345049,"journal":{"name":"Akuntansi : Jurnal Akuntansi Integratif","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127668074","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

Perbandingan Reaksi Pasar Sebelum dan Sesudah Pengumuman Kasus Covid-19 Pertama (Event Study Pada Perusahaan Sektor Agrikultur yang Terdaftar di Bursa Efek Indonesia) 第一病例Covid-19发布前后市场反应比较(在印尼证券交易所注册的农业部门企业研究项目)

Akuntansi : Jurnal Akuntansi Integratif Pub Date : 2022-07-10 DOI: 10.29080/jai.v8i1.752

Indah Kusumawati, I. Purnamawati, Resha Dwiayu Pangesti Mulyono

{"title":"Perbandingan Reaksi Pasar Sebelum dan Sesudah Pengumuman Kasus Covid-19 Pertama (Event Study Pada Perusahaan Sektor Agrikultur yang Terdaftar di Bursa Efek Indonesia)","authors":"Indah Kusumawati, I. Purnamawati, Resha Dwiayu Pangesti Mulyono","doi":"10.29080/jai.v8i1.752","DOIUrl":"https://doi.org/10.29080/jai.v8i1.752","url":null,"abstract":"This study was conducted to examine and analyze the differences in market reactions before and after the announcement of the first COVID-19 case in Indonesia. This type of research is comparative quantitative using secondary data on stock prices, outstanding shares and trading volume of shares of agricultural sector companies listed on the Indonesia Stock Exchange in 2020. The research sample selection used purposive sampling technique, so that the number of samples from agriculture sector companies was 21 observational data. Hypothesis testing in this study used the paired samples t-test with the normality test using the Kolmogorov-Smirnov test. The results showed that the market reaction proxied by cumulative abnormal return and trading volume activity did not have a significant difference between before and after the announcement of the first Covid-19 case in Indonesia in agricultural sector companies. Based on these results, there is a tendency that market participants do not capture the information content of the announcement of the Covid-19 case that makes the market react.","PeriodicalId":345049,"journal":{"name":"Akuntansi : Jurnal Akuntansi Integratif","volume":"92 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133049799","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

Pengaruh Regulasi PPN dan PPnBM serta Pendapatan Terhadap Minat Beli Kendaraan Bermotor Roda Empat (Mobil) di Indonesia PPN调节和PPnBM的影响以及收入对印尼购买四轮汽车的兴趣的影响

Akuntansi : Jurnal Akuntansi Integratif Pub Date : 2022-07-10 DOI: 10.29080/jai.v8i1.766

D. Anggraeni, Hasna Mudiarti

引用次数: 0

Mosukuru: Sebagai Wujud dari Metode Pencatatan Akuntansi oleh Pedagang di Pasar Tradisional Gorontalo Mosukuru:作为Gorontalo传统市场商人会计方法的体现

Akuntansi : Jurnal Akuntansi Integratif Pub Date : 2022-07-10 DOI: 10.29080/jai.v8i1.816

M. Thalib, Widy Pratiwi Monantun

引用次数: 2

Evaluasi Kualitas Pembelajaran Daring, Faktor-Faktor yang Mempengaruhi Kepuasan Mahasiswa dalam Penggunaan Berkelanjutan Sistem Pembelajaran 在线学习质量评估，影响学生对学习系统持续使用的满意度因素

Akuntansi : Jurnal Akuntansi Integratif Pub Date : 2022-07-10 DOI: 10.29080/jai.v8i1.740

Yanuar Nugroho

{"title":"Evaluasi Kualitas Pembelajaran Daring, Faktor-Faktor yang Mempengaruhi Kepuasan Mahasiswa dalam Penggunaan Berkelanjutan Sistem Pembelajaran","authors":"Yanuar Nugroho","doi":"10.29080/jai.v8i1.740","DOIUrl":"https://doi.org/10.29080/jai.v8i1.740","url":null,"abstract":"This study analyzes and examines the important factors influencing the sustainable use of e-learning by students in higher education during the COVID-19 pandemic. Currently studies in the field of e-learning focus on the technical aspects of information technology and give limited consideration to social and student-related factors. However, evaluating the critical factors influencing student satisfaction and their intention to use e-learning from a multidimensional perspective can provide an in-depth understanding that can help improve and develop an effective online learning environment. Therefore, this study attempts to provide a validated conceptual framework that integrates social cognitive theory, expectation confirmation theory, and DeLone and McLean's IS success model to analyze the impact of various factors on student satisfaction and their intention to use e-learning during the COVID-19 pandemic. . The sample of this study were students who were given online questionnaires. As a result, there are three hypotheses that are not supported. Neither self-efficacy nor satisfaction affected personal outcome expectations, although previous experience and social influences did show that the COVID-19 pandemic significantly affected students. These findings have practical implications for education developers, policy makers, and practitioners who wish to develop effective strategies for and increase the use of e-learning during COVID-19.","PeriodicalId":345049,"journal":{"name":"Akuntansi : Jurnal Akuntansi Integratif","volume":"316 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134541581","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

Apakah Ukuran Perusahaan Sebagai Variabel Moderasi? 公司的规模是温和变量吗?

Akuntansi : Jurnal Akuntansi Integratif Pub Date : 2022-07-10 DOI: 10.29080/jai.v8i1.791

Eny Maryanti, Sarwenda Biduri, Herlinda Maya K.

引用次数: 0

Efek New Normal Terhadap Harga Saham dan Volume Transaksi 股票价格和交易量的新常态效应

Akuntansi : Jurnal Akuntansi Integratif Pub Date : 2022-07-10 DOI: 10.29080/jai.v8i1.871

Nisya Agustina, D. Hariyani, Anny Widiasmara, Tri Jarwa

引用次数: 0