Jurakunman (Jurnal Akuntansi dan Manajemen)最新文献

ANALISA ONLINE CUSTOMER RATING DAN HARGA SEBAGAI PREDIKTOR DALAM KEPUTUSAN PEMBELIAN ONLINE PADA MARKETPLACE GOJEK 分析在线客户评价和价格对 gojek 市场在线购买决策的预测作用

Jurakunman (Jurnal Akuntansi dan Manajemen) Pub Date : 2024-02-06 DOI: 10.48042/jurakunman.v17i1.271

Fajar Suryatama, Pitaloka Dharma Ayu, A. Supriyadi, Henry Yuliamir

{"title":"ANALISA ONLINE CUSTOMER RATING DAN HARGA SEBAGAI PREDIKTOR DALAM KEPUTUSAN PEMBELIAN ONLINE PADA MARKETPLACE GOJEK","authors":"Fajar Suryatama, Pitaloka Dharma Ayu, A. Supriyadi, Henry Yuliamir","doi":"10.48042/jurakunman.v17i1.271","DOIUrl":"https://doi.org/10.48042/jurakunman.v17i1.271","url":null,"abstract":"The desire for internet technology stems from the necessities of human life and lifestyle, which also causes individuals to gain advantages in the form of comfort, efficiency, and convenience when it comes to meeting their wants for food and drink. With a research location in Ungaran City, this study focuses on one of the internet application platforms for GoFood's food and beverage shuttle services from Gojek. The sort of research being used is associative causal research, which employs quantitative approaches. In this study, 97 samples were utilized as respondents, and the number of samples was determined using the Cochran method because many populations' compositions are not known with confidence. The conclusions of this investigation can be summed up as follows: 1) Online customer reviews have an impact on the factors influencing purchasing decisions, according to an analysis of the relationship between online consumer reviews and those decisions.;2) An analysis of the relationship between price and purchasing decisions revealed that the variable purchase decision is unaffected by price; 3) Testing online customer ratings and prices simultaneously revealed that both of these factors together have an impact on consumers' decisions to buy.","PeriodicalId":386943,"journal":{"name":"Jurakunman (Jurnal Akuntansi dan Manajemen)","volume":"8 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139798626","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 PROFESIONALISME AUDITOR, INDEPENDENSI AUDITOR DAN ETIKA PROFESI AUDITOR TERHADAP KINERJA AUDITOR (Studi Kasus Pada 14 Kantor Akuntan Publik Di Kota Bandung) 审计师职业精神、审计师独立性和审计师职业道德对审计师业绩的影响（万隆市 14 家公共会计师事务所案例研究）

Jurakunman (Jurnal Akuntansi dan Manajemen) Pub Date : 2024-02-06 DOI: 10.48042/jurakunman.v17i1.278

Salza Adzri Arismutia

引用次数: 0

EFEKTIFITAS PENERIMAAN PAJAK KENDARAAN BERMOTOR (PKB) PADA SATUAN KERJA PERANGKAT DAERAH (SKPD) DI KABUPATEN ACEH TENGAH 中亚齐省地区工作单位（SKPD）机动车辆税（PKB）收入的有效性

Jurakunman (Jurnal Akuntansi dan Manajemen) Pub Date : 2024-02-06 DOI: 10.48042/jurakunman.v17i1.304

R. Ramadhan

引用次数: 0

PENGARUH KONDISI KEUANGAN DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA 财务状况和审计质量对收益管理的影响

Jurakunman (Jurnal Akuntansi dan Manajemen) Pub Date : 2024-02-06 DOI: 10.48042/jurakunman.v17i1.291

Tanggor Sihombing, Lidya Nathalia

引用次数: 0

PENERAPAN ISAK 35 DALAM PENYUSUNAN LAPORAN KEUANGAN PADA ORGANISASI NONLABA 国际审计准则第 35 号》在非营利组织编制财务报表中的应用

Jurakunman (Jurnal Akuntansi dan Manajemen) Pub Date : 2024-02-06 DOI: 10.48042/jurakunman.v17i1.292

D. Rahayu, Alliyah Ayu Prismawanti Berlian

{"title":"PENERAPAN ISAK 35 DALAM PENYUSUNAN LAPORAN KEUANGAN PADA ORGANISASI NONLABA","authors":"D. Rahayu, Alliyah Ayu Prismawanti Berlian","doi":"10.48042/jurakunman.v17i1.292","DOIUrl":"https://doi.org/10.48042/jurakunman.v17i1.292","url":null,"abstract":"The mosque is an entity that is not oriented to seek profit, one of the important aspects in managing the mosque is the financial accountability report. IAI states that there are accounting standards that are specific to the recording and presentation of financial statements of non-profit entities to realize a good form of Accountability Report. The standard that regulates the financial reporting of non-profit entities is Financial Accounting Standard No. 35 (ISAK 35). With the implementation of ISAK 35 in the presentation of mosque financial statements, the public and interested parties will get information related to the performance of mosque administrators and treasurers. The object of this research is one of the AAAA Mosques in Sidoarjo Regency. Data were collected through a series of interviews and observations and literature. Until now, the AAAA Mosque in Sidoarjo only presents simple financial reports, namely cash in and cash out reports. This study aims to simulate the preparation of the AAAA Mosque's financial statements based on ISAK 35. The financial statements produced include the Statement of Financial Position, Statement of Comprehensive Income, Statement of Cash Flows and Notes to Financial Statements.","PeriodicalId":386943,"journal":{"name":"Jurakunman (Jurnal Akuntansi dan Manajemen)","volume":"97 S3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139801348","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

ANALISA ONLINE CUSTOMER RATING DAN HARGA SEBAGAI PREDIKTOR DALAM KEPUTUSAN PEMBELIAN ONLINE PADA MARKETPLACE GOJEK 分析在线客户评价和价格对 gojek 市场在线购买决策的预测作用

Jurakunman (Jurnal Akuntansi dan Manajemen) Pub Date : 2024-02-06 DOI: 10.48042/jurakunman.v17i1.271

Fajar Suryatama, Pitaloka Dharma Ayu, A. Supriyadi, Henry Yuliamir

{"title":"ANALISA ONLINE CUSTOMER RATING DAN HARGA SEBAGAI PREDIKTOR DALAM KEPUTUSAN PEMBELIAN ONLINE PADA MARKETPLACE GOJEK","authors":"Fajar Suryatama, Pitaloka Dharma Ayu, A. Supriyadi, Henry Yuliamir","doi":"10.48042/jurakunman.v17i1.271","DOIUrl":"https://doi.org/10.48042/jurakunman.v17i1.271","url":null,"abstract":"The desire for internet technology stems from the necessities of human life and lifestyle, which also causes individuals to gain advantages in the form of comfort, efficiency, and convenience when it comes to meeting their wants for food and drink. With a research location in Ungaran City, this study focuses on one of the internet application platforms for GoFood's food and beverage shuttle services from Gojek. The sort of research being used is associative causal research, which employs quantitative approaches. In this study, 97 samples were utilized as respondents, and the number of samples was determined using the Cochran method because many populations' compositions are not known with confidence. The conclusions of this investigation can be summed up as follows: 1) Online customer reviews have an impact on the factors influencing purchasing decisions, according to an analysis of the relationship between online consumer reviews and those decisions.;2) An analysis of the relationship between price and purchasing decisions revealed that the variable purchase decision is unaffected by price; 3) Testing online customer ratings and prices simultaneously revealed that both of these factors together have an impact on consumers' decisions to buy.","PeriodicalId":386943,"journal":{"name":"Jurakunman (Jurnal Akuntansi dan Manajemen)","volume":"318 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139858311","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 PERENCANAAN, PELAKSANAAN, PELAPORAN DAN EVALUASI ANGGARAN BIAYA TERHADAP KINERJA PERUSAHAAN PADA PT. SUMBER ALAM PERMAI PALEMBANG 规划、实施、报告和评估成本预算对巴伦望 Sumber alam permai 公司业绩的影响

Jurakunman (Jurnal Akuntansi dan Manajemen) Pub Date : 2024-02-06 DOI: 10.48042/jurakunman.v17i1.216

Frans Habrizons

{"title":"PENGARUH PERENCANAAN, PELAKSANAAN, PELAPORAN DAN EVALUASI ANGGARAN BIAYA TERHADAP KINERJA PERUSAHAAN PADA PT. SUMBER ALAM PERMAI PALEMBANG","authors":"Frans Habrizons","doi":"10.48042/jurakunman.v17i1.216","DOIUrl":"https://doi.org/10.48042/jurakunman.v17i1.216","url":null,"abstract":"Anggaran operasional merupakan anggaran yang digunakan dalam membiayai seluruh kegiatan usaha perusahaan, sehingga sangat penting penyusunan anggaran dengan baik dalam rangka membiayai operasional perusahaan untuk melihat sejauh mana anggaran biaya operasional dengan realisasinya. Bagi PT. Sumber Alam Permai Palembang peranan anggaran sangat penting bagi kelancaran operasional melalui pengendalian biaya. Untuk itu perlu diadakan pengawasan terhadap anggaran dan hal apa yang menyebabkan terjadinya penyimpangan tersebut sehingga dapat diambil tindakan korektif atas penyimpangan tersebut. Dalam menganalisis data metode yang digunakan yaitu statistik deskriptif dengan melakukan pengujian Kualitas data dan Pengujian Parsial (Uji T). Adapun hasil yang di dapat setelah melakukan analisis pada PT. Sumber Alam Permai Palembang, Perencanaan Anggaran, Pelaksanaan Anggaran, Pelaporan Anggaran, dan Evaluasi Anggaran secara simultan atau bersama-sama berpengaruh positif yang signifikan terhadap Kinerja Perusahaan, Dari seluruh variabel independen dapat diketahui bahwa variabel independen yang paling menentukan/ berpengaruh adalah Variabel Evaluasi Anggaran dengan koefisien 0,936, lalu Variabel Pelaksanaan Anggaran dengan koefisien 0,898, kemudian Variabel Pelaporan Anggaran dengan koefisien 0,836 berikutnya variabel yang menentukan paling rendah yaitu dengan nilai koefisien 0,599 yaitu Variabel Perencanaan Anggaran dengan nilai koefisien 0,599.","PeriodicalId":386943,"journal":{"name":"Jurakunman (Jurnal Akuntansi dan Manajemen)","volume":"141 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139800745","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

URGENSI RESESI EKONOMI DAN PENGARUHNYA TERHADAP STABILITAS SEKTOR JASA KEUANGAN 经济衰退的紧迫性及其对金融服务部门稳定性的影响

Jurakunman (Jurnal Akuntansi dan Manajemen) Pub Date : 2024-02-06 DOI: 10.48042/jurakunman.v17i1.290

A. Kusumastuti, Annisa Indah Mutiasari, Destina Paningrum, Dian Ferdiansyah, Salma Nurul Fadhilah

{"title":"URGENSI RESESI EKONOMI DAN PENGARUHNYA TERHADAP STABILITAS SEKTOR JASA KEUANGAN","authors":"A. Kusumastuti, Annisa Indah Mutiasari, Destina Paningrum, Dian Ferdiansyah, Salma Nurul Fadhilah","doi":"10.48042/jurakunman.v17i1.290","DOIUrl":"https://doi.org/10.48042/jurakunman.v17i1.290","url":null,"abstract":"The aim of the research is to determine the development of the Indonesia financial services sector amidst the issue if the economic recession and to map strategies and policies that need to be improved through the implementation of structural reform policies in theIndonesian economy. The high dynamics of the global economy has resulted in adecline in intermediation performance in several national economics sectors. Meanwhile, the stability of the domestic financial services sector remains maintained with solid capital, a maintained risk profile and adequate liquidity. As a preventive measure in facing a recession to minimize the impact on society and encourage national economic performance through the implementation of structural reform policies in the Indonesian economy to maintain monetary stability and financial system stability as elements of continuity in supporting the planning and implementation of sustainable development programs through optimizing management owned natural resources, building reliability in the industrial sector, building resilience in the energy and food sectors, strengthening the economic financing structure,developing inclusive economic activities and strengthening development capital capabilities.","PeriodicalId":386943,"journal":{"name":"Jurakunman (Jurnal Akuntansi dan Manajemen)","volume":"92 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139802080","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

HOW DOES THE EFFECT OF COMPANY SIZE, PROFITABILITY, LEVERAGE, AND LIQUIDITY TOWARD INTERNET FINANCIAL REPORTING? 公司规模、盈利能力、杠杆率和流动性对互联网财务报告有何影响？

Jurakunman (Jurnal Akuntansi dan Manajemen) Pub Date : 2024-02-06 DOI: 10.48042/jurakunman.v17i1.298

Rani Raharjanti

引用次数: 0

PENGARUH PERENCANAAN, PELAKSANAAN, PELAPORAN DAN EVALUASI ANGGARAN BIAYA TERHADAP KINERJA PERUSAHAAN PADA PT. SUMBER ALAM PERMAI PALEMBANG 规划、实施、报告和评估成本预算对巴伦望 Sumber alam permai 公司业绩的影响

Jurakunman (Jurnal Akuntansi dan Manajemen) Pub Date : 2024-02-06 DOI: 10.48042/jurakunman.v17i1.216

Frans Habrizons

{"title":"PENGARUH PERENCANAAN, PELAKSANAAN, PELAPORAN DAN EVALUASI ANGGARAN BIAYA TERHADAP KINERJA PERUSAHAAN PADA PT. SUMBER ALAM PERMAI PALEMBANG","authors":"Frans Habrizons","doi":"10.48042/jurakunman.v17i1.216","DOIUrl":"https://doi.org/10.48042/jurakunman.v17i1.216","url":null,"abstract":"Anggaran operasional merupakan anggaran yang digunakan dalam membiayai seluruh kegiatan usaha perusahaan, sehingga sangat penting penyusunan anggaran dengan baik dalam rangka membiayai operasional perusahaan untuk melihat sejauh mana anggaran biaya operasional dengan realisasinya. Bagi PT. Sumber Alam Permai Palembang peranan anggaran sangat penting bagi kelancaran operasional melalui pengendalian biaya. Untuk itu perlu diadakan pengawasan terhadap anggaran dan hal apa yang menyebabkan terjadinya penyimpangan tersebut sehingga dapat diambil tindakan korektif atas penyimpangan tersebut. Dalam menganalisis data metode yang digunakan yaitu statistik deskriptif dengan melakukan pengujian Kualitas data dan Pengujian Parsial (Uji T). Adapun hasil yang di dapat setelah melakukan analisis pada PT. Sumber Alam Permai Palembang, Perencanaan Anggaran, Pelaksanaan Anggaran, Pelaporan Anggaran, dan Evaluasi Anggaran secara simultan atau bersama-sama berpengaruh positif yang signifikan terhadap Kinerja Perusahaan, Dari seluruh variabel independen dapat diketahui bahwa variabel independen yang paling menentukan/ berpengaruh adalah Variabel Evaluasi Anggaran dengan koefisien 0,936, lalu Variabel Pelaksanaan Anggaran dengan koefisien 0,898, kemudian Variabel Pelaporan Anggaran dengan koefisien 0,836 berikutnya variabel yang menentukan paling rendah yaitu dengan nilai koefisien 0,599 yaitu Variabel Perencanaan Anggaran dengan nilai koefisien 0,599.","PeriodicalId":386943,"journal":{"name":"Jurakunman (Jurnal Akuntansi dan Manajemen)","volume":"4 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139860504","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