Serat Acitya最新文献

{"title":"Pengaruh Karakteristik Perusahaan, Ukuran Perusahaan Dan Corporate Governance Terhadap Pengungkapan Risiko Pada Perusahaan Sektor Keuangan","authors":"Ega Putri Kurniawati, Khamimah Khamimah","doi":"10.56444/sa.v12i2.1077","DOIUrl":"https://doi.org/10.56444/sa.v12i2.1077","url":null,"abstract":"Menguji pengaruh karakteristik perusahaan, ukuran perusahaan dan corporate governance terhadap pengungkapan risiko pada perusahaan sektor keuangan, Data yang digunakan dalam penelitian diperoleh dari data laporan tahunan. Penelitian ini termasuk penelitian sensus dengan populasi survei sebanyak 87 perusahaan sektor keuangan. Data dianalisis menggunakan regresi linier berganda.
 Hasil penelitian menunjukkan bahwa karakteristik perusahaan dan ukuran perusahaan berpengaruh positif signifikan terhadap pengungkapan risiko, sedangkan corporate governance berpengaruh positif tidak signifikan terhadap pengungkapan risiko.","PeriodicalId":470863,"journal":{"name":"Serat Acitya","volume":"31 6","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136233584","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}

{"title":"Peran Knowledge Acquisition Terhadap Career Awareness dan Academic Performance pada Siswa Vokasi Perkeretaapian","authors":"Alfian Yuda Prasetiyo, Galih Satria, Sukardi Sukardi","doi":"10.56444/sa.v12i2.1095","DOIUrl":"https://doi.org/10.56444/sa.v12i2.1095","url":null,"abstract":"Pendidikan vokasional memiliki peranan penting dalam membekali para siswa dengan keterampilan dan pengetahuan yang relevan untuk memasuki dunia kerja. Di dalam lingkungan Pendidikan vokasional, pengelolaan pengetahuan memainkan peran penting dalam mengakuisi pengetahuan dan penggunaan pengetahuan dari berbagai sumber. Namun keberhasilan akuisisi pengetahuan tidak hanya terbatas pada aspek akademik, melainkan juga memiliki implikasi signifikan terhadap kesadaran karir siswa. Dalam teori pengembangan karir mengidentifikasi lima tahap perkembangan karir yaitu growth, exploration, establishment, maintenance and decline. Teori ini menekankan pada tahapan dan peran hidup dalam perkembangan karir namun tidak menjelaskan bagaimana mengelola karir individu. Oleh karena itu, penelitian ini bertujuan untuk mengeksplorasi dan mengidentifikasi apakah proses pengelolaan pengetahuan memiliki peran antara kesadaran karir dan kinerja akademik pada siswa pendidikan vokasional dibidang perkeretaapian. Penelitian ini menggunakan metode Structure Partial Least Square (PLS-SEM). Populasi pada penelitian adalah taruna pada tingkat III sebanyak 66 orang. Teknik sampling yang digunakan adalah Teknik Non Probality Sampling yaitu dengan Sampling Jenuh (Sensus) dimana semua anggota populasi dijadikan sebagai sampel. Hasil penelitian menunjukkan bahwa seluruh hipotesis diterima, hal ini menunjukkan bahwa untuk meningkatkan kinerja akademik siswa dapat dibangun jika siswa memiliki kesadaran karir berbasis pengetahuan yang diperoleh. Penelitian ini dapat berkontribusi pada pengembangan teori dan memberikan pemahaman kepada para manajer di bidang akademik tentang apa yang harus dilakukan untuk meningkatkan kinerja akademik.","PeriodicalId":470863,"journal":{"name":"Serat Acitya","volume":"128 11","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136233596","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}

{"title":"Efektivitas Workplace Commitment Dalam Memediasi Pengaruh Partisipasi Dalam Pengambilan Keputusan Terhadap Kinerja Organisasi","authors":"Karsiati Karsiati, Maskudi Maskudi","doi":"10.56444/sa.v12i2.1097","DOIUrl":"https://doi.org/10.56444/sa.v12i2.1097","url":null,"abstract":"Tujuan utama dari penelitian ini adalah untuk mempelajari pengaruh partisipasi pengambilan keputusan terhadap kinerja organisasi yang dimediasi oleh komitmen kerja membangun perusahaan percetakan dan penerbitan kota semarang, provinsi jawa tengah, Indonesia. Berdasarkan tujuan utama penelitian ini merupakan penelitian terapan deskriptif korelatif berdasarkan data yang dikumpulkan yang telah dilakukan pada tahun 2021. Populasi penelitian terdiri dari karyawan yang bekerja pada perusahaan penerbitan di kota semarang yang mempunyai kantor cabang sebagai distributor di bagian penjualan. Jumlah pegawai di kantor pusat dan cabang sebanyak 1.260 orang. Jumlah sampel yang diambil sebanyak 200 orang, dengan teknik probabilitas sampling.
 Model kerangka teori yang dibuat menunjukkan adanya variabel intervening yang berfungsi untuk menguji hipotesis yang diajukan. Pengujian hipotesis dilakukan dengan menggunakan Structural Equation Modeling (SEM), dengan menggunakan Analysis of Moment Structure (AMOS).
 Hasil pengujian hipotesis menunjukkan bahwa partisipasi dalam pengambilan keputusan, komitmen organisasi dan individu mempunyai pengaruh positif yang signifikan terhadap kinerja organisasi.
 The main purpose of this research is to study the impact of participation on decision-making towards organizational performance mediated by workplace commitment to construct a printing and publishing company in Semarang City, province of central Java, Indonesia. Based on the main purpose this research is an applied research descriptive correlative based on data collected which had been done in 2021. The research population consists of employees who work in publishing companies in the city of Semarang which have branch offices as distributors in sales. The number of employees at the head office and branches is 1,260 people. The number of samples taken was as many as 200 people, with a probability sampling technique.
 The theoretical frame model that has been made shows the existence of intervening variables, those to test the hypothesis which is already proposed. Hypothesis testing is carried out using Structural Equation Modeling (SEM), using the Analysis of Moment Structure (AMOS). The result of hypothesis examination shows that participation in decision-making, and organizational and individual commitment have a significant positive influence on organizational performance.","PeriodicalId":470863,"journal":{"name":"Serat Acitya","volume":"62 19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136233593","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}

{"title":"Minat berkarier mahasiswa akuntansi dibidang perpajakan: Pengetahuan perpajakan, motivasi dan penghargaan finansial","authors":"Nurchayati Nurchayati, Alifiya Ufaida, Parju Parju, Muchayatin Muchayatin","doi":"10.56444/sa.v12i2.1076","DOIUrl":"https://doi.org/10.56444/sa.v12i2.1076","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan pajak, motivasi, penghargaan finansial terhadap minat berkarir dibidang perpajakan. Jenis penelitian ini adalah penelitian deskriptif kuantitatif. Populasi dari penelitian ini adalah mahasiswa program studi akuntansi Fakultas Ekonomika dan Bisnis pada Universitas 17 Agustus 1945 Semarang semester 5 dan semester 7. Sampel ditentukan 100 mahasiswa sesuai dengan Hair (2011) yang menyatakan data survei minimal 100. Teknik pengambilan sampel menggunakan simple random sample. Data dikumpulkan dengan menyebarkan kuesioner sebanyak 100 dan yang kembali 72 sehingga tingkat respon (respone rate) sebesar 72 persen. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa pengetahuan pajak dan penghargaan finansial berpengaruh positif dan signifikan terhadap minat berkarir mahasiswa akuntansi dibidang perpajakan, sedangkan motivasi berpengaruh positif tidak signifikan terhadap minat berkarir mahasiswa akuntansi dibidang perpajakan.","PeriodicalId":470863,"journal":{"name":"Serat Acitya","volume":"2 ","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136160880","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}

{"title":"Pengaruh Kebijakan Stock Split Dan Right Issue Terhadap Harga Saham (studi pada perusahaan yang melakukan stock split dan right issue periode 2018-2020) Fidia Pangestika","authors":"Fidia Pangestika, Giyah Yuliari, C.H. Asta Nugraha, Siti Aminah","doi":"10.56444/sa.v12i2.1096","DOIUrl":"https://doi.org/10.56444/sa.v12i2.1096","url":null,"abstract":"This study aims to determine the influence of stock split policies (stock splits) and limited offer policies (right issue) on stock prices in companies listed on the Indonesia Stock Exchange (IDX). The stock price for a stock split is measured by the closing price and for the right issue using abnormal returns. The data used is the company's stock price data taken on the IDX and Yahoo Finance in 2018 to 2020. The population used in this study amounted to 52 companies consisting of 25 companies that conducted stock splits and 27 companies that conducted right issues and sampling using census methods or saturated samples. Hypothesis testing using wilcoxon signed rank test with observation period (event window) for stock split is 8 days and for the right issue which is 14 days, previously conducted normality test first using shapiro wilk test. The test results indicated that there was an influence on the stock split policy on the stock price in 2018 to 2020 with a significance value of 0.012. As for the right issue test, a significance value of 0.218 was obtained which means that there is no influence on the right issue policy on the stock price in 2018 to 2020.","PeriodicalId":470863,"journal":{"name":"Serat Acitya","volume":"81 1-4","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136160656","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}