Jurnal Reksa最新文献_第6页

PENGARUH KONFLIK PERAN, STRES KERJA, LOCUS OF CONTROL, DAN KOMITMEN ORGANISASIONAL TERHADAP TURNOVER INTENTION Studi Kasus pada Kantor Akuntan Publik di Jawa Tengah dan DIY 在爪哇中部和DIY的公共会计办公室，角色冲突、工作压力、控制中心和组织机构转型的影响

Jurnal Reksa Pub Date : 2018-07-21 DOI: 10.12928/J.REKSA.V4I2.154

Dyan Kurniawati, Nugraheni Rintasari

{"title":"PENGARUH KONFLIK PERAN, STRES KERJA, LOCUS OF CONTROL, DAN KOMITMEN ORGANISASIONAL TERHADAP TURNOVER INTENTION Studi Kasus pada Kantor Akuntan Publik di Jawa Tengah dan DIY","authors":"Dyan Kurniawati, Nugraheni Rintasari","doi":"10.12928/J.REKSA.V4I2.154","DOIUrl":"https://doi.org/10.12928/J.REKSA.V4I2.154","url":null,"abstract":"Public accountant offices have been known of the high level of staff turnover, generally to the new staffs. The turnover level should be decreased work in order to the company has had a change to get the benefit of the work improvement of the staffs. The research aims to test the influence of role conflict, work stress, locus of control, organizational commitment toward the turnover intention on public accountant staffs. The population of the research was public accountants who are working at public accountant offices in Central Java and DIY. The research took the sample using questionnaires. The sampling technique is purposive sampling to the population that was taken by respondent criteria. Based on the criteria, it was obtained that the number of sample was 55 respondents from 13 public accountant offices in Central Java and DIY. The data analysis method is using multiple regression test. The result of analysis showed that the role conflict and the work stress do not give influence toward the turnover intention. However, the locus of control and the organizational commitment give influence toward the turnover intention.","PeriodicalId":34792,"journal":{"name":"Jurnal Reksa","volume":"501 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-07-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77027346","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

PENGARUH GENDER, TEKANAN KETAATAN,PENGETAHUAN, KEAHLIAN, DAN PENGALAMAN TERHADAP KUALITAS AUDIT STUDI PADA INSPEKTORAT PROVINSI DIY DIY省检查员的性别影响、服从压力、知识、专业知识和经验

Jurnal Reksa Pub Date : 2018-07-21 DOI: 10.12928/J.REKSA.V4I2.159

Felia Nawang Wulan, A. Yuniarto

引用次数: 2

PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL (Studi pada Hotel di Kota Yogyakarta) 预算参与管理绩效的影响(日惹酒店研究)

Jurnal Reksa Pub Date : 2018-07-21 DOI: 10.12928/J.REKSA.V5I1.157

E. Rahayu

引用次数: 0

ANALISIS FAKTOR YANG MEMPENGARUHI DIVIDEND PAYOUT RATIO: Studi Pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2012-2015 分析影响股息PAYOUT RATIO的因素:2011 -2015年上市的制造公司的研究

Jurnal Reksa Pub Date : 2018-07-21 DOI: 10.12928/J.REKSA.V5I1.141

Wahyu Yuwono, Indah Kurniawati

引用次数: 0

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI OPINI AUDIT GOING CONCERN 影响协进审计意见的因素分析

Jurnal Reksa Pub Date : 2018-07-21 DOI: 10.12928/J.REKSA.V5I1.158

W. Ginting

引用次数: 1

FAKTOR-FAKTOR PERSEPSI WAJIB PAJAK TERHADAP ETIKA PENGGELAPAN PAJAK 纳税人对逃税道德的看法因素

Jurnal Reksa Pub Date : 2018-07-21 DOI: 10.12928/J.REKSA.V5I1.140

Wanda Surahman, Ulinnuha Yudiansa Putra

引用次数: 6

ANALISIS AKUNTANSI PERTANGGUNGJAWABAN DALAM PENILAIAN KINERJA PADA KOPERASI PEGAWAI REPUBLIK INDONESIA SEMPULUR, KABUPATEN MAGELANG

Jurnal Reksa Pub Date : 2018-07-21 DOI: 10.12928/J.REKSA.V4I2.153

Didik Muhamad Arif, M. Imron

{"title":"ANALISIS AKUNTANSI PERTANGGUNGJAWABAN DALAM PENILAIAN KINERJA PADA KOPERASI PEGAWAI REPUBLIK INDONESIA SEMPULUR, KABUPATEN MAGELANG","authors":"Didik Muhamad Arif, M. Imron","doi":"10.12928/J.REKSA.V4I2.153","DOIUrl":"https://doi.org/10.12928/J.REKSA.V4I2.153","url":null,"abstract":"The purpose of this study is to find the application of accounting accountability in performance evaluation of based on the regulation of health assessment cooperativesf. Aspects assessment health cooperatives that used in the capital are aspects, management aspects of, aspects growth and independence. The data used in research it will be reports on the results of members meetings annual from 2012 until the year of 2014.metoda used an author in this research is method descriptive. The research results show that the implementation of accounting accountability in performance evaluation of based on the regulation cooperatives and smes minister no.14 2009 on the capital 2012 categorized good criteria healthy weight value 35,91 34,28-42,85, 2013 categorized pretty good with criteria pretty healthy value 30,78bobot 25,71-34,28dan in 2014 categorized good criteria sehatnilai 34,28 34,28-42,85 weight.Performance evaluation of management aspects of in 2012 and last until 2014 categorized good criteria healthy weight value 34,98 34,28-42,85.While assessment performance aspects independence and growth in 2012 categorized not very nice criteria were very unhealthy value 6.24 0-8,57 weight.In 2013 and 2014 categorized less than good criteria unhealthy value 23,54 with weights 17,14-25,71.","PeriodicalId":34792,"journal":{"name":"Jurnal Reksa","volume":"75 1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-07-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72888610","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

ANALISIS POTENSI DAN KONTRIBUSI PAJAK BUMI DAN BANGUNAN SEKTOR PERDESAAN DAN PERKOTAAN (PBB P2) DI KABUPATEN GUNUNGKIDUL 分析贡根基达尔地区地球和城市区市政部门的潜力和贡献

Jurnal Reksa Pub Date : 2018-07-21 DOI: 10.12928/J.REKSA.V4I2.160

Fitriani Hatta, Dewi Amalia

{"title":"ANALISIS POTENSI DAN KONTRIBUSI PAJAK BUMI DAN BANGUNAN SEKTOR PERDESAAN DAN PERKOTAAN (PBB P2) DI KABUPATEN GUNUNGKIDUL","authors":"Fitriani Hatta, Dewi Amalia","doi":"10.12928/J.REKSA.V4I2.160","DOIUrl":"https://doi.org/10.12928/J.REKSA.V4I2.160","url":null,"abstract":"According to the law number 28 year 2009 on local taxes and levies, building and land tax is 5 types namely P2 and P3. PBB P2 is the rural and urban areas, PBB P3 is the agricultural sector, fisheries, and mining. PBB P2 central tax formerly be transferred to local taxes. The regulation is effective from the beginning of 2014. Several regions had already been made since the transitional PBB P2 2012. One of the regions that conducted the transfer is in Yogyakarta. The purpose of this research was to study, analyze and concluded about potential of tax in Kabupaten Gunungkidul PBB P2 in 2014 and about the contribution of the PBB P2 in Kabupaten Gunungkidul last year until the year 2014. Based on calculations on the results of potential PBB P2 2104 year, the determination of the target and the realization of tax revenue PBB P2 in 2014 is far from the existing potential. A comparison of potential PBB P2 and the target of PBB P2 is 24,49 %, it means the determination of the target of PBB P2 is far from the existing potential. A comparison of the potential and the PBB P2 is 21,06 percent, it means the realization of tax revenue PBB P2 is far from the existing potential. In accordance with the results of the calculation of the potential research Abdullah (2012) said that when the budget income, the head of units tend to determine the target under the potential income actually. The calculation on the contribution indicate the percentage of PBB P2 in Kabupaten Gunungkidul from 2011 up to 2013 has been steadily declining. It means the role of PBB P2 or other contributions to the local revenue starting the year 2011 up to 2013 the less. This is because the realization of local revenue in Kabupaten Gunungkidul from 2011 until 2013 also rose, so as to cause the contribution of PBB P2 to local government revenue decline, although the realization of tax revenue PBB P2 increase from year 2011 up to 2013 .","PeriodicalId":34792,"journal":{"name":"Jurnal Reksa","volume":"134 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-07-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80266902","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 LOVE OF MONEY DAN IKLIM ETIS ORGANISASI TERHADAP MANAJEMEN LABA: STUDI EKSPERIMENTAL 组织对利润管理的爱与伦理气候的影响:实验研究

Jurnal Reksa Pub Date : 2018-07-21 DOI: 10.12928/J.REKSA.V5I1.156

Linda Kusumastuti Wardana

引用次数: 2

PENGARUH INFORMASI AKUNTANSI TERHADAP KEBERHASILAN USAHA KECIL DAN MENENGAH STUDI PADA UKM PENGRAJIN KULIT DI BANTUL 会计信息对班德尔皮肤工匠中小企业和中小企业成功的影响

Jurnal Reksa Pub Date : 2018-07-21 DOI: 10.12928/J.REKSA.V4I2.161

Surya Anggara, Rohmad Yuliantoro Catur Wibowo

引用次数: 1