scholarly journals Faktor Penentu Pemahaman Mahasiswa Akuntansi Era Covid19 (Studi Empiris Mahasiswa Akuntansi di Jawa Timur)

2020 ◽  
Vol 6 (2) ◽  
pp. 71-86
Author(s):  
Ajeng Tita Nawangsari

This study aims to provide empirical evidence regarding the factors that affect student’s understanding in accounting during Covid 19 pandemic in East Java. There are there variables tested which are learning from home that represent the attitude and behavior of accounting students, the avalilability of IT and students understanding regarding the accounting knowledge. This study is a quantitative method to empirically tested those factors. Sampling method was carried out using a proportional random sampling technique and data was collected using a survey method through an online questionnaire. The results showed that the learning from home variable and the availability of IT had a significant positive effect on students' accounting understanding.

2019 ◽  
Vol 12 (1) ◽  
pp. 59-71
Author(s):  
Didit Darmawan ◽  
Rahayu Mardikaningsih ◽  
Samsul Arifin ◽  
Mila Hariani

A good corporate image can be formed through marketing communication that is right on target. Marketing communication consists of several elements such as advertising and sales promotions. With attractive sales promotions that are different from competitors and creative and unique advertisements using different themes to attract people's interest and to try what the company offers. This study aims to analyze and discuss the effect of salespromotions andadvertisements on the corporate image of the Ramayana Department Store. The sampling technique uses probability sampling method with a sample random sampling technique. The number of samples involved in this study were 100 respondents. Analysis analysis of collected data is processed through multiple linear regression analysis with SPSS 24.0 software. The results state that salespromotions and advertisements have a significant positive effect on corporate image.


Jurnal Ecogen ◽  
2019 ◽  
Vol 1 (4) ◽  
pp. 812
Author(s):  
Wildanul Husna

Abstract: This research aims to determine the influence of adversity quotient and classroom climate on students' economic achievement. The type of this research are descriptive and associative. The population of this research are the tenth grade students of SMAN 3 Pariaman who study economic subjects and enrolled in academic year 2017-2018 which amounted to 192 students, the sample of this reasearch are 129 students. The sampling technique is done by Proportional Random Sampling. Questionnaire is used as a data collection tool. Data analysis technique used is multiple linear regression. The results showed that there was a significant positive effect between adversity quotient and classroom climate on students' economic achievement. Based on the results of the research, it was suggested for students to further increase adversity quotient and form a good classroom climate in learning in order to get a more optimal achievement. For the teachers, they are expected to pay more attention to the condition of students in learning, and for parents, they are expected to pay attention to the development of their children, so they can provide encouragement to students to remain eager in learning in order to get better learning achievement.Keyword: adversity quotient, classroom climate, learning achievement


2021 ◽  
Vol 26 (2) ◽  
pp. 46-54
Author(s):  
Tika Zelin Fitriyana ◽  
Fajar Gustiawaty Dewi ◽  
Pigo Nauli

Turnover can also be defined as the movement of workers out of the organization. Turnover refers to the final reality faced by an organization in the form of the number of employees who leave the organization in a certain period, while the desire of employees to move (turnover intentions) refers to the results of individual evaluations regarding the continuation of relationships with the organization that have not been manifested in definite actions to leave the organization. This study aims to determine the effect of Financial Compensation on Turnover Intention, Knowing the effect of Non-Financial Compensation on Turnover Intention and Knowing the effect of Job Satisfaction on Turnover Intention. In this study, sample selection was carried out using purposive sampling method. The purposive sampling method is a sampling technique with certain considerations. The sample in the study was selected using purposive sampling and obtained 65 samples. Based on the research results, financial compensation has no significant positive effect on the dependent variable, namely Turnover intention (Y), non-financial compensation has no effect on the dependent variable, namely Turnover intention (Y) and Job Satisfaction has no effect on the dependent variable, namely Turnover intention.


2020 ◽  
Vol 10 (2) ◽  
pp. 249
Author(s):  
Risa Septiani ◽  
Nurhadi Nurhadi

This study aim was to determine the effect of e-service quality, price perception, and sales promotion on customer loyalty through customer satisfaction on Gojek customers in Yogyakarta. This research is a quantitative study with survey method. The population in this study were Gojek customers in Yogyakarta. The sampling technique used was purposive sampling, with a total sample of 235 respondents. The technique of collecting data used an online questionnaire that has been tested for validity and reliability. The data analysis technique used to test the hypothesis was bootstrapping method using macro PROCESS by Andrew F. Hayes. The results of this study show that there is a positive effect of e-service quality on the satisfaction of Gojek Yogyakarta customers, there is a positive effect of price perception on the satisfaction of Gojek Yogyakarta customers, there is a positive effect of sales promotion on the satisfaction of Gojek Yogyakarta customers, there is a positive effect of customer satisfaction on the loyalty of Gojek Yogyakarta customers, there is a positive effect of e-service quality on the loyalty of Gojek Yogyakarta customers, there is a positive effect of price perception on the loyalty of Gojek Yogyakarta customers, there is a positive effect of sales promotion on the loyalty of Gojek Yogyakarta customers, and there is the effect of e service quality, price perception, and sales promotion on customer loyalty through Gojek Yogyakarta customer satisfaction, as evidenced by the e-service quality variable mediation coefficient of 0,0442; the mediation coefficient of price perception variable is 0,0404; and the mediation coefficient of sales promotion variable is 0.0676.


Author(s):  
Sri Susilowati

This study aimed to examine the effect of transformational leadership style, organizational commitment, and job satisfaction on Account Representative performance of KPP Pratama Magelang. This study was quantitative research using primary and secondary data sources. The data collection method used an online questionnaire in the form of a statement with a Likert scale and sampling used purposive sampling technique. Processing of data analysis techniques used IBM SPSS Statistics 26 and data analysis methods used multiple linear regression. The results showed that the transformational leadership style did not be proven to have an effect on the Account Representative performance of KPP Pratama Magelang. Organizational commitment had a significant positive effect on the Account Representative’s performance and job satisfaction also had a significant positive effect on the Account Representative’s performance. The last, transformational leadership style, organizational commitment, and job satisfaction simultaneously had a significant positive effect on Account Representative performance of KPP Pratama Magelang.


2015 ◽  
Vol 2 (01) ◽  
pp. 65-77
Author(s):  
Pria Andono Susilo ◽  
Tri Widyastuti

A B S T R A C T Audit quality is the possibility of finding and reported a violation of the client’s accounting system. This study aims to examine the influence influence the integrity, objectivity and professionalism of auditors on audit quality. The study used survey method in January to March 2014. Research sampling method based on convenience in the election samplel by destination. Respondents many as 82 people. The data analyzed using regression methods. The results indicate variable integrity, objectivity and professionalism of auditors affect simultaneously and can be used to predict the quality of audit results. From the research hypothesis can result in that variable integrity of auditors have a significant positive effect on audit quality. Professionalism variable also has a significant positive effect on audit quality but objectivity variable has no significant effect on audit quality. A B S T R A K Kualitas audit adalah kemungkinan menemukan dan melaporkan pelanggaran sistem akuntansi klien. Penelitian ini bertujuan untuk menguji pengaruh mempengaruhi integritas, objektivitas dan profesionalisme auditor terhadap kualitas audit. Penelitian ini menggunakan metode survei di Januari - Maret 2014. Metode penelitian sampling berdasarkan kenyamanan dalam pemilihan samplel oleh tujuan. Responden sebanyak 82 orang. Data dianalisis dengan menggunakan metode regresi. Hasil penelitian menunjukkan integritas variabel, objektivitas dan profesionalisme auditor berpengaruh secara simultan dan dapat digunakan untuk memprediksi kualitas hasil audit. Dari hipotesis penelitian dapat menghasilkan bahwa integritas variabel auditor memiliki efek positif yang signifikan terhadap kualitas audit. Variabel Profesionalisme juga memiliki efek positif yang signifikan terhadap kualitas audit, tetapi variabel objektivitas tidak berpengaruh signifikan terhadap kualitas audit. JEL Classification: M42, H83


2021 ◽  
Vol 2 (01) ◽  
pp. 79-88
Author(s):  
Irwan Kurniawan ◽  
Rr Maidarti ◽  
Ris Handayani

Penelitian untuk mengetahui pengaruh kualitas layanan sebagai variabel independen pertama dan kepercayaan sebagai variabel independen kedua terhadap loyalitas pelanggan produk UMKM sebagai variabel dependen. Metode Survey melibatkan responden melalui teknik pengambilan sampel yang purposive non random sampling sejumlah 40 konsumen yang pernah menggunakan layanan pembelian UMKM Kuliner di wilayah Cileungsi secara online. Data primer diperoleh dengan  menyebarkan kuesioner. Beberapa uji diterapkan berupa instrumen kuesioner, normalitas, dan regresi berganda. Beberapa temuan dalam penelitian adalah kedua variabel independen yaitu kualitas layanan sebagai independen pertama dan kepercayaan sebagai variabel independen kedua berpegaruh positif terhadap loyalitas sebagai variabel dependen.   Abstract Research to determine the effect of service quality as the first independent variable and trust as the second independent variable on customer loyalty of MSME products as the dependent variable. The survey method involved respondents through a purposive non-random sampling technique of 40 consumers who had used online MSME culinary purchasing services in the Cileungsi area. Primary data obtained by distributing questionnaires. Several tests were applied in the form of a questionnaire instrument, normality, and multiple regression. Some of the findings in the study are that the two independent variables, namely service quality as the first independent and trust as the second independent variable, have a positive effect on loyalty as the dependent variable.


2021 ◽  
Vol 8 (1) ◽  
pp. 66-73
Author(s):  
Zulipah Mahdalena ◽  
Fenny Refiana ◽  
Aulia Rahmah

This research aims to determine the number of costs, Revenue, and Income of their Cayenne pepper farming in Belangian village Aranio sub-district. The method used is the survey method and observation techniques. The number of farmers using Purposive Sampling Method as many as 98 people, with Simple Random Sampling technique, so that 30 respondent farmers. The results of this study obtained a Production of 6955 kg/farmers. The average revenue obtained Rp.5.795,833/ farmers or Rp 5.738,44/ hectare. At the same time, the average income of farmers is Rp.3.033,991 or Rp.2.997,028/ hectare.


2021 ◽  
Vol 9 ◽  
Author(s):  
Amin Maaruf

This study aims to analyze the extent of the influence of kaizen culture on the performance of employees of PT. Smelting. The population in this study were employees of PT Smelting. The sampling method uses probability sampling, namely by simple random sampling technique. Samples taken were 60 respondents. While the analysis used is Multiple Linear Regression. Based on the results of the research and discussion of the results of the study, it has been concluded and it can be concluded that the kaizen culture has a positive effect  on  the  performance  of  employees  of  PT.  Smelting  either  partially  or simultaneously with the most dominant variable is seiketsu.


2020 ◽  
Vol 21 (01) ◽  
Author(s):  
Popy Purnamasari ◽  
Rachmawati Meita Oktaviani

This study aims to examine and analyze the influence of knowladge taxation on the willingness to pay taxes with the awareness of paying taxes as an intervening variabel. The population in this study is the UMKM taxpayer who has an NPWP and is registered with the Semarang Coperation and UMKM Office. Thi study used a nonprobabilitas sampling technique with purpopsive sampling method of 100 respondents. Data analysis of this study using multiple linear analysis and path analysis. The results of the study indicate that the variabel knowledge of tax have a significant positive effect the awareness of paying taxes. Awareness of paying taxes have a significant positive effect the willingness to pay taxes. Knowledge of tax have a significant positive effect on the willingness of pay taxes.


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