scholarly journals THE IMPLEMENTATION OF INDONESIAN ACCOUNTING STANDARDS FOR MICRO, SMALL AND MEDIUM ENTITIES

2020 ◽  
Vol 8 (1) ◽  
pp. 383-388
Author(s):  
Dyah Nirmala Arum Janie ◽  
Yulianti Yulianti ◽  
Rosyati Rosyati ◽  
Saifudin Saifudin
Keyword(s):  
Linear Regression ◽  
Literature Review ◽  
Data Processing ◽  
Accounting Standards ◽  
Coefficient Of Determination ◽  
Public Accountability ◽  
The Relationship ◽  
Chartered Accountants ◽  
Positive Effect

Purpose of the study: Indonesian taxation regulations are forcing MSMEs to apply Indonesian Accounting Standards for Micro, Small and Medium Entities/Standar Akuntansi Keuangan untuk Entitas Mikro, Kecil, dan Menengah (SAK EMKM), according to their particular conditions. The application is confusing for MSMEs. This problem is what drives this research, aiming to define the relationship between MSMEs’ conditions and how they perceive SAK EMKM. Methodology: There were 70 MSMEs in Indonesia participated in this research by filling out questionnaires. However, only 66 MSMEs guided questionnaires returned that we could process. We analyzed using linear regression and SPSS 23. The research indicators are built based on the factors that influence each variable, as already stated in the literature review. Main Findings: These results from data processing indicate that the MSMEs' conditions have a very positive effect on respondents' perceptions of SAK EMKM. Statistically, we can get the coefficient regression of 0.262, the significance of 0.001 and the coefficient of determination of 22.8%. It means that MSMEs with good conditions have the potential to make respondents' perceptions of SAK EMKM also agreeable. Applications of this study: The regulation is still new. Also, the amount of MSME implementing SAK EMKM is still meager. Tax regulators and The Institute of Indonesia Chartered Accountants can utilize the results of this study to understand the obstacles faced by MSMEs. By knowing the condition of MSMEs, they can group MSMEs and provide appropriate facilities for the good of MSMEs as well as tax advantages. Novelty/Originality of this study: Indonesia does not implement IFRS SMEs. However, we have implemented the SAK for Non-Public Accountability Entities, which is too complicated for MSMEs. Therefore we use SAK EMKM. Since it is still new, this research is still in its early stages. So far, we have not found a study in Indonesia that discusses the link between MSMEs' conditions and their perceptions of SAK EMKM.

scholarly journals Pengaruh Kualitas Pelayanan, Citra Perusahaan dan Lokasi terhadap Kepuasan Nasabah di PT. Taspen (Persero) Cabang Surakarta

2019 ◽  
Vol 3 (1) ◽  
pp. 22
Author(s):  
Istiqomah Dwi Astuti ◽  
Supawi Pawenang ◽  
Eny Kustiyah
Keyword(s):  
Quality Of Service ◽  
Linear Regression ◽  
Customer Satisfaction ◽  
Multiple Linear Regression ◽  
Sampling Technique ◽  
Corporate Image ◽  
Coefficient Of Determination ◽  
Positive Effect

This study aims to analyze the influence of service quality, company image and location, simultaneously and partially on customer satisfaction in TASPEN (Persero) company of Surakarta. Determination of the sample using purposive sampling technique to sample as many as 100 people. Technique of collecting data in this study use questionnaires. Technical of analyzing used multiple linear regression, F test, t test, the coefficient of determination. The results of the analysis showed the quality of service, corporate image and the location, simultaneously and partially have positive effect and significant impact on customer satisfaction in TASPEN (Persero) company of Surakarta.

scholarly journals HUBUNGAN DISIPLIN KERJA DAN MOTIVASI KERJA DENGAN KINERJA GURU MAN SE-BANDAR LAMPUNG

2021 ◽  
Vol 3 (1) ◽  
pp. 75-84
Author(s):  
Bustanul Arif
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Work Motivation ◽  
Teacher Performance ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Coefficient Of Determination ◽  
Data Collection Technique ◽  
The Relationship

This study aims to determine the relationship between work discipline and work motivation with the performance of MAN teachers in Bandar Lampung. This type of research is associative quantitative with a total population of 164 teachers and a research sample of 63 teachers. The data collection technique used a questionnaire. The data were analyzed using simple linear regression analysis and multiple linear regression analysis using IBM SPSS Statistics 23. The results showed that work motivation have a significant relationship with teacher performance. Judging from the value of the coefficient of determination of 0.550, the results show that the contribution or contribution of the relationship between X1 work discipline and X2 work motivation with Y teacher performance is 55% while the remaining 45% is the contribution of other variables not included in the study. 

scholarly journals Pengaruh Self Efficacy, Motivasi, Kompensasi, dan Kepuasan Kerja Terhadap Kinerja Karyawan

2021 ◽  
Vol 7 (1) ◽  
pp. 17-26
Author(s):  
Dian Nur Aprilia
Keyword(s):  
Job Satisfaction ◽  
Linear Regression ◽  
Self Efficacy ◽  
Work Motivation ◽  
Employee Performance ◽  
Sampling Technique ◽  
Total Sample ◽  
Coefficient Of Determination ◽  
Positive Effect

This paper will discuss the effect of work motivation for the performance of the Gunungkidul Regional Secretariat staff. The purpose of These papers are: 1. Does self-efficacy affect employee performance? 2. Does motivation affect employee performance? 3. Does Compensation affect employee performance? 4. Does job satisfaction affect employee performance? 5. Do the variables of self-efficacy (X1), motivation (X2), compensation (X3) and job satisfaction (X4) simultaneously affect employee performance (Y)? Gunungkidul Regional Secretariat and The population is 80 all employees at the Gunungkidul Regional Secretariat. Total sample 80 respondents were taken using the accidental sampling technique method. Data analyzed using multiple linear regression. The results obtained by Self efficacy have a positive effect on employee performance. Motivation has a positive effect on employee performance Compensation has a positive effect on employee performance Job satisfaction has a positive effect on employee performance Self-efficacy, motivation, compensation and job satisfaction simultaneously influence employee performance. Testing together, which shows the coefficient of determination of 0.753 equals 75.3%. While the rest (100% -75.3% = 24.7%) is influenced by other variables outside this regression equation or variables not examined.   Keywords: , , , , employee performance.  

PENGARUH HARGA DAN BRAND TRUST TERHADAP KEPUTUSAN PEMBELIAN OPPO SMARTPHONE (Studi kasus pada OPPO Store, Sinergy Celular Medan)

2019 ◽  
Vol 14 (1) ◽  
pp. 17
Author(s):  
Andi S Tarigan ◽  
Zulkarnaian Siregar
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Coefficient Of Determination ◽  
Purchase Decision ◽  
Brand Trust ◽  
Significance Level ◽  
Research Hypothesis ◽  
Analysis Technique ◽  
The Relationship

AbstrakPenelitian ini bertujuan untuk mengetahui Pengaruh Harga dan Brand Trust Terhadap Keputusan Pembelian pada Sinergy Celular Medan.Sampel dalam penelitian ini adalah seluruh pengunjung Sinergy Celular Medan sebanyak 77 orang.Teknik pengumpulan data yang digunakan adalah melalui kuesioner (angket) yaitu dengan cara menyebarkan kuesioner kepada sampel (responden) dan mengumpulkannya kembali. Teknik analisis data yang digunakan adalah Regresi Linear Berganda.Sebelum data diregresikan maka terlebih dahulu di uji keterkaitannya antara variabel, datanya diuji menggunakan uji normalitas data, multikolinearitas, dan heterokedastisitas.Serta untuk mengetahui kontribusi faktor Harga dan Brand TrustTerhadap Keputusan Pembelian digunakan rumus Koefisien Determinasi (R2). Hipotesis penelitian diterima apabila t hitung >  t tabel dengan tingkat signifikansi 0,1. Nilai t tabel dalam penelitian ini 1,993. Nilai t hitung variabel X1 sebesar 2,107 t hitung lebih besar dari t tabel maka hipotesis di terima, nilai t hitung variabel X2   sebesar 3,405 t hitung lebih besar dari t tabel maka hipotesis di terima. Kata kunci: Harga, Brand Trust, Keputusan Pembelian AbstractThis study aims to determine the Influence of Price and Brand Trust on Purchasing Decision at Sinergy Celular Medan. The sample in this study is all visitors Sinergy Celular Medan as many as 77 people.Data collection technique used is through questionnaire (questionnaire) that is by distributing questionnaires to the sample (respondent) and collect it back. Data analysis technique used is Multiple Linear Regression. Before the data is diregresikan then first in the test the relationship between variables, the data tested using the test of data normality, multicollinearity, and heterokedastisitas. And to know the contribution of price factors and Brand Trust Against Purchase Decision is used the formula Coefficient of Determination (R2). Research hypothesis accepted if t arithmetic> t table with significance level 0,1. The value of t table in this study is 1,993. Value t arithmetic variable X1 of 2.107 t arithmetic greater than t table then the hypothesis received, the value of t arithmetic variable X2 of 3.405 t arithmetic greater than t table then the hypothesis received. Keywords: Price, Brand Trust, Purchase Decision

PENGARUH STRES KERJA TERHADAP TURNOVER INTENTION PADA KARYAWAN PT INTERNUSA JAYA SEJAHTERA MERAUKE

2018 ◽  
Vol 13 (1) ◽  
pp. 59
Author(s):  
Samrotu Sa’adah ◽  
Arif Partono Praseti
Keyword(s):  
Linear Regression ◽  
Work Stress ◽  
Turnover Intention ◽  
Descriptive Analysis ◽  
Linear Regression Analysis ◽  
Coefficient Of Determination ◽  
A Value ◽  
Employee Turnover Intention ◽  
Analysis Technique ◽  
Positive Effect

This study aims to examine the effect of work stress on employee turnover intention at PT Internusa Jaya Sejahtera Merauke, Papua. This study obtained data from questionnaires distributed to 117 employees of PT Internusa Jaya Sejahtera. The questionnaire used has 14 point statements and uses a 6 point Likert scale. The technique used in this research is descriptive analysis technique used to analyze the level of work stress and turnover intention level on employees. Simple linear regression analysis is also used to determine the effect between work stress variables and turnover intention variables. The results showed that work stress had a significant positive effect on turnover intention on employees of PT Internusa Jaya Sejahtera. The coefficient of determination in this study has a value of 0.571 which means that the level of job stress to turnover intention of 57.1%.Keywords : work stress, turnover intention, linear regression ABSTRAK Penelitian ini bertujuan untuk meneliti pengaruh stres kerja terhadap turnover intention pada karyawan di PT Internusa Jaya Sejahtera Merauke, Papua. Peneltian ini memperoleh data dari hasil penyebaran kuesioner kepada 117 karyawan PT Internusa Jaya Sejahtera. Kuesioner yang digunakan memiliki 14 butir pernyataan dan menggunakan skala Likert 6 poin. Teknik yang digunakan pada penelitian kali ini adalah teknik analisis deskriptif yang digunakan untuk menganalisis tingkat stres kerja dan tingkat turnover intention pada karyawan. Analisis regresi linier sederhana juga digunakan unntuk mengetahui pengaruh antara variabel stres kerja dan variabel turnover intention. Hasil penelitian menunjukkan bahwa stres kerja berpengaruh signifikan positif terhadap turnover intention pada karyawan PT Internusa Jaya Sejahtera. Koefisien determinasi pada penelitian ini memiliki nilai 0.571 yang memiliki arti bahwa tingkat stres kerja terhadap turnover intention sebesar 57,1%.Kata kunci : stres kerja, turnover intention, regresi linier.

Еarly diagnosis of multiple sclerosis: experience with the use of class G oligoclonal immunoglobulin

2021 ◽  
Vol 26 (3) ◽  
pp. 34-39
Author(s):  
Z. A. Goncharova ◽  
Y. Y. Pogrebnova ◽  
N. M. Yarosh ◽  
S. M.M. Sehweil
Keyword(s):  
Multiple Sclerosis ◽  
Early Diagnosis ◽  
Literature Review ◽  
Demyelinating Disease ◽  
Mcdonald Criteria ◽  
Mri Features ◽  
Oligoclonal Igg ◽  
Relationship Of ◽  
The Relationship

The article presents the literature review and our experience in early diagnosis of multiple sclerosis based on the updated McDonald criteria of 2017. The study included 256 patients with clinic symptoms of probable idiopathic infl ammatory demyelinating disease, including rare and atypical forms of demyelination. As a result of the study the sensitivity and specifi city of the determination of oligoclonal immunoglobulin G in the population of Rostov-on-Don was described for the fi rst time, including dependence of the duration of the disease. The relationship of clinical and MRI features of the fi rst attack of the disease with the probability of determining oligoclonal IgG in the cerebrospinal fl uid is refl ected

scholarly journals ANALISIS PENYAJIAN LAPORAN KEUANGAN BERDASARKAN PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK PADA PT. FORTUNA INTI ALAM

2017 ◽  
Vol 12 (01) ◽  
Author(s):  
Marddyanto Dwi Saputra ◽  
Jullie J. Sondakh ◽  
Treesje Runtu
Keyword(s):  
Decision Making ◽  
Cash Flow ◽  
Descriptive Analysis ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Financial Statement ◽  
Public Accountability ◽  
Financial Situation ◽  
Chartered Accountants

The financial statements in principle are the result of the accounting process used to communicate the financial situation to internal and external parties that are aimed at decision making. The importance of the financial statements, then the financial statement should be prepared carefully and without errors. Financial Accounting Standards generally are not in accordance with entities whose accountability is not as significant. Therefore, the Institute of Indonesia Chartered Accountants (IAI) has issued Financial Accounting Standards Entity Without Public Accountability (SAK ETAP) intended for entities that do not have significant public accountability and publish financial statements for general purposes for external users. This study aims to analyze the implementation of ETAP in the presentation of PT. Fortuna Inti Alam’s financial statement. The method used in this study is comparative descriptive analysis. Results of this research is based on the financial statements of 2016 show that PT. Fortuna Inti Alam has implemented ETAP but it is not fully complete yet. The Company has not presented Statement of Owner’s Equity, Cash Flow Statement, and Notes to Financial Statements. This research suggests that companies can prepare components of other financial statements in accordance with applicable standards.Keywords : Financial Statements, SAK ETAP.

scholarly journals Validation of Velocity Measuring Devices in Velocity Based Strength Training

2021 ◽  
Vol 20 (1) ◽  
pp. 106-118
Author(s):  
Thorben Menrad ◽  
Jürgen Edelmann-Nusser
Keyword(s):  
Linear Regression ◽  
Strength Training ◽  
Mean Value ◽  
Coefficient Of Determination ◽  
Regression Analyses ◽  
Measuring Devices ◽  
Strength Exercises ◽  
Measurement Units ◽  
Velocity Measuring

Abstract To control and monitor strength training with a barbell various systems are on the consumer market. They provide the user with information regarding velocity, acceleration and trajectory of the barbell. Some systems additionally calculate the 1-repetition-maximum (1RM) of exercises and use it to suggest individual intensities for future training. Three systems were tested: GymAware, PUSH Band 2.0 and Vmaxpro. The GymAware system bases on linear position transducers, PUSH Band 2.0 and Vmaxpro base on inertial measurement units. The aim of this paper was to determine the accuracy of the three systems with regard to the determination of the average velocity of each repetition of three barbell strength exercises (squat, barbell rowing, deadlift). The velocity data of the three systems were compared to a Vicon system using linear regression analyses and Bland-Altman-diagrams. In the linear regression analyses the smallest coefficient of determination (R2.) in each exercise can be observed for PUSH Band 2.0. In the Bland-Altman diagrams the mean value of the differences in the average velocities is near zero for all systems and all exercises. PUSH Band 2.0 has the largest differences between the Limits of Agreement. For GymAware and Vmaxpro these differences are comparable.

scholarly journals Peningkatan Kompetensi Dalam Menunjang Kinerja Karyawan Pada PT Batang Bumi Mandiri

2021 ◽  
Vol 12 (3) ◽  
pp. 397-404
Author(s):  
Dekky SI Efendi ◽  
Sonny Hersonna ◽  
DJ Suyaman
Keyword(s):  
Data Processing ◽  
Sampling Method ◽  
Statistical Data ◽  
Research Data ◽  
Coefficient Of Determination ◽  
High Quality ◽  
Statistical Data Processing ◽  
Sample Technique ◽  
Saturated Sample

Competence in an organization or company is important in supporting the performance produced by employees. The management of course will make efforts to increase the competence of its employees with the hope that the performance of the employees will make their work complete and the output produced is of high quality. Recognizing the importance of competence on performance, the authors helped by examining these variables. In this study the researchers collected data by distributing it to all employees at PT Batang Bumi Mandiri with a total of 25, of which the entire population will also be sampled because the sampling method used is the saturated sample technique. In processing this data used statistical data processing tools in the form of SPSS version 26 to assist the author in processing research data. The result of the research is that competence has an effect on performance. The competency variable also has a coefficient of determination of 16.5% to affect performance, while the remaining 83.5% is influenced by other variables not examined in this study.

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS BANK UMUM SYARIAH DI INDONESIA

2020 ◽  
Vol 6 (8) ◽  
pp. 1607
Author(s):  
Dian Anggraini ◽  
Imron Mawardi
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Commercial Bank ◽  
Confidence Level ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Coefficient Of Determination

The purpose of this study is to analyze the factors that affect the profitability of Sharia Commercial Bank in Indonesia. The sampling technique used is saturated sampling, so the population and sample is the Sharia Commercial Bank periode October 2014-March 2018 which amounted to 42 months. This study uses a quantitative approach with multiple linear regression analysis technique.The result showed that with 95% confidence level partially variable Financing to Deposit Ratio have significant effect to profitability, while variable Natural Uncertainty Contract Financing, Non Performing Financing, and Equity have no significant effect on profitability of Sharia Commercial Bank in Indonesia. Nevertheless, Natural Uncertainty Contract Financing, Non Performing Financing, Financing to Deposit Ratio and Equity simultaneously have significant effect to the profitability of Sharia Commercial Bank in Indonesia. With the coefficient of determination of 33,2%.Keywords: Natural Uncertainty Contract, Non Performing Financing, Financing to Deposit Ratio, Equity

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