Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI)

Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan dan Media Exposure Terhadap Pengungkapan Corporate Social Responsibility

2024-03-11T15:04:02+00:00

ABSTRAK

Penelitian ini dilakukan untuk mengetahui pengaruh profitabilitas, leverage, ukuran perusahaan, dan media exposure terhadap pengungkapan corporate social responsibility (studi kasus pada perusahaan sektor barang baku yang terdaftar di Bursa Efek Indonesia pada tahun 2018-2021). Jenis penelitian ini adalah kuantitatif kausalitas. Populasi pada penelitian ini adalah perusahaan sektor barang baku yang terdaftar di BEI tahun 2018-2021. Teknik pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling. Metode analisis data yang digunakan adalah analisis regresi linear berganda dengan bantuan program SPSS versi 25. Hasil penelitian ini menunjukkan bahwa profitabilitas dan leverage berpengaruh negatif terhadap pengungkapan corporate social responsibility. Sedangkan ukuran perusahaan dan media exposure berpengaruh positif terhadap pengungkapan corporate social responsibility.

Kebijakan Dan Etika Dalam Penggunaan AI Pada Praktik Akuntansi

2024-05-02T05:29:02+00:00

This research aims to investigate and identify the ethical importance of using AI in accounting practices, and see whether AI in accounting practices has an impact on overall business performance and to create guidelines to encourage accounting professionals to understand and adopt ethical practices. The narrative of this review is driven by the context depicted and the accounting practices found in the articles selected and used as a sample. This provides a strong basis for the argument that AI itself despite its enabling and mediating role in accounting cannot make ethical accounting decisions. Descriptive research methods with a systematic literature review (SLR) approach are used to explore how previous research results show artificial intelligence and accounting. The results of this research indicate that policies and ethics in the use of AI in accounting professional accounting practices can optimize the company's use of artificial intelligence. The availability of caseware-based audit software and cloud-based accounting software will reduce the demand for professional accounting services in the technology sector.

Analisis Pemeriksaan Kesehatan Koperasi Syariah Berdasarkan Petunjuk Teknis Deputi Perkoperasian Nomor 15 Tahun 2021

2024-05-01T05:29:15+00:00

The full application of cooperative identity and measurement of cooperative financial performance is necessary for the development of cooperatives and increasing public trust in cooperatives. The purpose of this study was to analyze the health of sharia cooperatives in Jepara Regency based on the Technical Instructions of the Deputy for Cooperatives Number 15 of 2021. The data used is secondary data obtained from the Financial Reports of Islamic Cooperatives closing the books for 2021 – 2022. The research method used is descriptive quantitative through the Cooperative Health Examination Working Paper (KKPKK) in accordance with the Technical Instructions of the Deputy for Cooperatives Number 15 of 2021. The research population is sharia cooperatives in Jepara Regency. The sample refers to 5 sharia cooperatives. The results of the analysis show that the overall health level of 5 sharia cooperatives in Jepara Regency in 2021-2022 is in the fairly healthy category with a score of 66-79 and 1 cooperative with a Healthy predicate with a score of 80.22. The implementation of this research is so that it can become a guide for cooperatives in implementing cooperative identity, compiling a complete Cooperative Internal Control Standard, so that it can become a cooperative improvement and development and increase member and community trust in the cooperative

Analisis Minat Pengguna E-Money Pada Pelanggan Jagung F1 Gian

2024-03-11T15:04:20+00:00

Uang elektronik (E-Money) didefinisikan sebagai alat pembayaran dalam bentuk elektronik dimana nilai uangnya disimpan dalam chip atau server. Jagung F1 Gian merupakan usaha kuliner dan oleh-oleh yang memproduksi dan menjual berbagai makanan olahan jagung manis. Sistem pembayaran yang tersedia di Jagung F1 Gian masih tunai. Tujuan dari penelitian ini adalah untuk menganalisis minat pengguna e-money pada pelanggan Jagung F1 Gian. Minat pengguna e-money bisa dipengaruhi oleh variabel manfaat, kemudahan penggunaan, dan kondisi fasilitas. Variabel manfaat dan kemudahan penggunaan merupakan dua konstruk utama dari model Technology Acceptance Model (TAM). Metode penelitian adalah statistik deskriptif. Hasil penelitian menunjukkan pelanggan Jagung F1 Gian berasal dari berbagai daerah di Sumatera Barat, responden dalam penelitian ini yang berjenis kelamin perempuan sebanyak 88 orang dengan persentase 80%, pelanggan yang berusia 20 sampai 29 tahun yang lebih banyak menggunakan e-money, 52 orang responden memiliki jenjang pendidikan S1/D4 (47,3%), 40 orang responden berstatus sebagai pelajar/mahasiswa (36,4%), 35 orang memiliki pendapatan 2.500.000-5.000.000 dengan persentase 31,8%, Uang elektronik yang lebih banyak digunakan responden yaitu Gopay, ShoopePay, Dana dan OVO, jenis pembayaran yang ingin dilakukan pelanggan dalam bertransaksi di Jagung F1 Gian. Terdapat 94 orang memilih melakukan pembayaran menggunakan e-money dengan persentase 85,5%.

Analisis Peran Hallo Effect Terhadap Preferensi Masyarakat Memilih Belanja Online

2024-05-01T05:25:28+00:00

One possible reason why customers become more loyal to services is their convenience and satisfaction, so service providers can maximize their satisfaction. Satisfied and loyal customers will strengthen their relationship with the service provider. The impact of customer halo, experience, security perception, satisfaction, and convenience will be examined in this study. A quantitative study was conducted on e-commerce users in the city of Tasikmalaya, with 34 respondents.

Pengaruh Mata Kuliah Kewirausahaan, Self Efficacy, E-Commerce, Dan Sistem Informasi Akuntansi Terhadap Minat Berwirausaha Mahasiswa Akuntansi Politeknik Negeri Padang

2024-05-01T05:28:57+00:00

Unemployment is one of the serious problems that is still difficult to overcome in Indonesia. Many young people are unemployed, so cultivating an entrepreneurial spirit can be an alternative to overcome limited employment and reduce the number of unemployed. This study aims to determine the influence of entrepreneurship, self-efficacy, e-commerce, and accounting information systems courses on the entrepreneurial interest of Accounting students of Padang State Polytechnic. This research is quantitative research. The sample collection technique uses purposive sampling, namely accounting students who have taken entrepreneurship and accounting information systems courses. The number of samples used was 176 samples. Data collection is carried out by distributing questionnaires through Google Forms.The data analysis technique used in this study is using hypotheses and coefficients of determination using the SPSS program version 25. The results of the study showed that e-commerce did not effect students' entrepreneurial interest, while entrepreneurship, self-efficacy, and accounting information system courses had an influence on the entrepreneurial interest of Accounting students of Padang State Polytechnic.

Literatur Review MSDM : Pengaruh Kepemimpinan, Kompensasi, dan Lingkungan Kerja Terhadap Kepuasan Kerja Karyawan

2024-05-01T05:28:38+00:00

Job satisfaction is a very important aspect to pay attention to in the world of work. Job satisfaction is one of the key factors in work productivity, retention and employee welfare in the work environment. In order to understand and improve job satisfaction, it is important to identify the factors that influence job satisfaction. This research was conducted to determine the influence of leadership, compensation and work environment on employee job satisfaction. This research method was carried out using a descriptive analysis approach using qualitative methods and literature study by examining theories in books and online journals. The research results show that the leadership, compensation and work environment variables as a whole have a good role and have a positive effect on employee job satisfaction. Good leadership, empathy, communicative and participative, providing bonuses/incentives for achieving company targets, providing conducive facilities and work spaces and a safe and comfortable atmosphere should be implemented by companies to increase employee job satisfaction.

Peran Eskalasi Komitmen Terhadap Perusahaan Tikar Mendong

2024-05-01T05:25:10+00:00

This research aims to describe the extent of the phenomenon of escalation of commitment to the mendong mat business in Kamulyan Village. This research is important because it provides an understanding of the escalation of commitment because the point is whether one has to maintain one's business, change one's business sector or even close one's business to avoid losses. to improve individual abilities in making more rational and objective decisions. This research uses a qualitative approach with descriptive research type. Qualitative research is research based on the philosophy of postpositivism, which views that social reality is complex and multidimensional, so it cannot be observed objectively. Based on the research results, it can be concluded that the escalation of commitment to Mr. Lukman's mendong mat business occurred due to perception bias and consideration bias. He continues to maintain his business even though there is tight market competition and a decline in turnover. This is done to avoid losses, maintain self-esteem, and avoid embarrassment. The appropriate theory to explain the escalation of commitment in this research is self-justification theory. In this case, Mr Lukman tried to justify his decision to continue running the mendong mat business, even though the business was not profitable.

Pengaruh Pendidikan Etika Bisnis dan Gender Terhadap Persepsi Etis Mahasiswa Akuntansi Politeknik Negeri Padang

2024-05-01T05:27:12+00:00

This study aims to determine the effect of business ethics education and gender on the ethical perception of Accounting students at Politeknik Negeri Padang. The samples in this study are Diploma IV students majoring in Accounting from the class of 2019 and Student of Continuing Diploma IV from the class of 2021-2023 who have taken professional business ethics and auditing education courses. The sampling method used purposive sampling. Data were calculated using the slovin formula and then obtained as many as 85 students based on criteria. Data collection used distributing questionnaires with Google Forms. Data were analyzed using multiple linear regression analysis using SPSS. The test results showed the business ethics education variables do not effect on the ethical perception of accounting students, while the gender variables have a positive and significant effect on the ethical perception of accounting students.

Kemanfaatan Artificial Intelligence Bagi Mahasiswa Di Universitas Muhammadiyah Riau

2024-03-15T07:06:48+00:00

Artificial Intelligence (AI) is a sophisticated technological development or a system that includes the use of algorithms and computers to model, understand, and imitate human behavior in various contexts. The purpose of this research is to determine the effect of AI on students. The objects of this research were students at the Muhammadiyah University of Riau (UMRI) from various departments. The method used is a descriptive qualitative research method. With this method we can interview, observe, and distribute questionnaires to students to find out how influential AI is on UMRI students. The results of this research can be said that most UMRI students have used AI tools in their lecture activities. On the one hand, 60% of them said that AI had a positive impact on them because AI could help them find answers to assignments, help them search, provide references in writing articles, and help them complete other activities or tasks. However, the remaining 40% of students also said that AI also had a bad impact on them because AI made students lazy to think, lazy to develop their abilities, and knowledge.

Analisis Hubungan Kompensasi, Motivasi dan Lingkungan Kerja dengan Kinerja Karyawan pada Lembaga Bantuan Hukum Padang

2024-04-05T17:51:47+00:00

This study aims to analyze how the relationship between compensation, motivation and work environment with employee performance at the Lembaga Bantuan Hukum Padang. This study uses a mixed method with quantitative and qualitative analysis (Sequential Explanatory). This method combines quantitative and qualitative research methods sequentially, where in the first stage the research was carried out with quantitative methods to collect quantitative data using questionnaires, then in the second stage the research used qualitative methods to prove and strengthen the quantitative data that had been obtained in the first stage. The results of this study indicate that the compensation variable with a TCR of 80.0% in the good category, the motivation variable with a TCR of 83.5% in the good category, the work environment variable with a TCR of 69.8% in the good category and the employee performance variable with a TCR of 85. .0% in the very good category. The correlation in this study shows that compensation has a moderate and insignificant relationship with employee performance, motivation has a strong and significant relationship with employee performance, and the work environment has a strong and positive relationship with employee performance. This quantitative data is supported by the results of interviews with several employees at the Lembaga Bantuan Hukum Padang.

Keywords: Kompensasi, Motivasi, Lingkungan Kerja, dan Kinerja Karyawan.