S. Maryati, Muhammad Ichsan Siregar, Abdullah Saggaf
The purpose of this study to test the role of the Information Communication of Technology (ICT) innovation on the relationship between organizational capabilities, and the market environment against company performance. There are still a few studies that connect between the ability of the organization and the market environment through the role of ICT to improve the company's performance into motivation in this study. This research was conducted on MSMEs in Palembang City. This research is quantitative, using primary data obtained through the deployment of the questionnaire, using the purposive sampling method. Then the data was analyzed using Smart-Pls help to test the effect of mediation. The results of the analysis show the ability of the organization influence the adoption of ICT, and the market environment has also influenced the adoption of ICT. In addition, the role of ICT is able to become a liaison between organizational capabilities, and market environment on company performance.
{"title":"THE ROLE OF INFORMATION COMMUNICATION TECHNOLOGY ON ORGANIZATIONAL ABILITY, MARKET ENVIRONMENT AND FINANCIAL PERFORMANCE","authors":"S. Maryati, Muhammad Ichsan Siregar, Abdullah Saggaf","doi":"10.29259/ja.v16i2.17501","DOIUrl":"https://doi.org/10.29259/ja.v16i2.17501","url":null,"abstract":"The purpose of this study to test the role of the Information Communication of Technology (ICT) innovation on the relationship between organizational capabilities, and the market environment against company performance. There are still a few studies that connect between the ability of the organization and the market environment through the role of ICT to improve the company's performance into motivation in this study. This research was conducted on MSMEs in Palembang City. This research is quantitative, using primary data obtained through the deployment of the questionnaire, using the purposive sampling method. Then the data was analyzed using Smart-Pls help to test the effect of mediation. The results of the analysis show the ability of the organization influence the adoption of ICT, and the market environment has also influenced the adoption of ICT. In addition, the role of ICT is able to become a liaison between organizational capabilities, and market environment on company performance.","PeriodicalId":30918,"journal":{"name":"Jurnal Akuntabilitas Manajemen Pendidikan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-08-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82932472","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}
Nina Febriana Dosinta, Nur Fitriana Hamsyi, Juanda Astarani
The Sustainability Reporting (SR) quality had questioned because there is no standard in preparing SR enforced by standard setters in Indonesia. The SR quality had anticipated by reviewing corporate reporting research. Therefore, this study investigates the quality of SR in corporate reporting research. This study uses a systematic literature review from 2007-2020 through articles based on selected databases. The results showed that the measurement of the SR quality had dominated by the use of codification from the Global Reporting Initiatives (GRI). The accountability of corporate reporting, especially SR, cannot only be reviewed through GRI. The quality of SR in corporate reporting research shows that the codification proposed by other researchers besides GRI can be an alternative as a form of corporate reporting accountability. SR quality as an indicator of accountability for the implementation of the company's sustainability activities. The sustainability reporting quality is not a goal, only a tool to assess the sustainability of activities that an entity has carried out.
{"title":"KUALITAS SUSTAINABILITY REPORTING DALAM RISET PELAPORAN KORPORAT","authors":"Nina Febriana Dosinta, Nur Fitriana Hamsyi, Juanda Astarani","doi":"10.29259/ja.v16i2.15881","DOIUrl":"https://doi.org/10.29259/ja.v16i2.15881","url":null,"abstract":"The Sustainability Reporting (SR) quality had questioned because there is no standard in preparing SR enforced by standard setters in Indonesia. The SR quality had anticipated by reviewing corporate reporting research. Therefore, this study investigates the quality of SR in corporate reporting research. This study uses a systematic literature review from 2007-2020 through articles based on selected databases. The results showed that the measurement of the SR quality had dominated by the use of codification from the Global Reporting Initiatives (GRI). The accountability of corporate reporting, especially SR, cannot only be reviewed through GRI. The quality of SR in corporate reporting research shows that the codification proposed by other researchers besides GRI can be an alternative as a form of corporate reporting accountability. SR quality as an indicator of accountability for the implementation of the company's sustainability activities. The sustainability reporting quality is not a goal, only a tool to assess the sustainability of activities that an entity has carried out.","PeriodicalId":30918,"journal":{"name":"Jurnal Akuntabilitas Manajemen Pendidikan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-08-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73305063","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}
Penelitian ini bertujuan untuk menguji Pengaruh Time Management, Infrastruktur Auditor, Struktur Audit dan Kepribadian Auditor Terhadap Kinerja Auditor dalam Kantor Akuntan Publik di DKI Jakarta selama masa Pandemi Covid-19. Profesi akuntan publik bertanggungjawab untuk menaikkan tingkat keandalan laporan keuangan perusahaan. Pengguna laporan audit mengharapkan bahwa laporan keuangan yang telah diaudit oleh akuntan publik bebas dari salah saji material, dapat dipercaya kebenarannya untuk dijadikan sebagai dari pengambilan keputusan dan telah sesuai dengan prinsip-prinsip akuntansi yang berlaku di Indonesia. Penelitian ini dilakukan pada Kantor Akuntan Publik di DKI Jakarta yang terdaftar di Otoritas Jasa Keuangan (OJK). Metode penentuan sampel menggunakan metode non probability sampling dengan teknik voluntary response sampling. Sehingga diperoleh sampel sebanyak 80 auditor yang bersedia berpartisipasi sebagai responden dalam penelitian ini. Metode pengumpulan data dilakukan dengan menggunakan metode kuesioner. Teknik analisis yang digunakan adalah regresi linear berganda. Hasil penelitian menunjukkan Time Management berpengaruh positif terhadap kinerja auditor, Kepribadian Auditor berpengaruh positif terhadap kinerja auditor,dan Infrastruktur Auditor berpengaruh negatif terhadap kinerja auditor.
{"title":"PERAN TIME MANAGEMENT, INFRASTRUKTUR AUDITOR, DAN KEPRIBADIAN AUDITOR PADAKINERJA AUDITOR","authors":"Rahma Mulyani, Auliffi Ermian Challen","doi":"10.29259/ja.v16i2.16038","DOIUrl":"https://doi.org/10.29259/ja.v16i2.16038","url":null,"abstract":"Penelitian ini bertujuan untuk menguji Pengaruh Time Management, Infrastruktur Auditor, Struktur Audit dan Kepribadian Auditor Terhadap Kinerja Auditor dalam Kantor Akuntan Publik di DKI Jakarta selama masa Pandemi Covid-19. Profesi akuntan publik bertanggungjawab untuk menaikkan tingkat keandalan laporan keuangan perusahaan. Pengguna laporan audit mengharapkan bahwa laporan keuangan yang telah diaudit oleh akuntan publik bebas dari salah saji material, dapat dipercaya kebenarannya untuk dijadikan sebagai dari pengambilan keputusan dan telah sesuai dengan prinsip-prinsip akuntansi yang berlaku di Indonesia. Penelitian ini dilakukan pada Kantor Akuntan Publik di DKI Jakarta yang terdaftar di Otoritas Jasa Keuangan (OJK). Metode penentuan sampel menggunakan metode non probability sampling dengan teknik voluntary response sampling. Sehingga diperoleh sampel sebanyak 80 auditor yang bersedia berpartisipasi sebagai responden dalam penelitian ini. Metode pengumpulan data dilakukan dengan menggunakan metode kuesioner. Teknik analisis yang digunakan adalah regresi linear berganda. Hasil penelitian menunjukkan Time Management berpengaruh positif terhadap kinerja auditor, Kepribadian Auditor berpengaruh positif terhadap kinerja auditor,dan Infrastruktur Auditor berpengaruh negatif terhadap kinerja auditor.","PeriodicalId":30918,"journal":{"name":"Jurnal Akuntabilitas Manajemen Pendidikan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-08-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79190563","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}
Fardinant Adhitama, Achmad Soediro, M. Farhan, Media Kusumawardani
This study is aimed at obtaining an in-depth explanation and understanding of the phenomenon of sharia compliance in an Islamic financial institution, Baitul Maal wat Tamwil (BMT) from the point of view of the members of BMT under LKSI group. The Rational Choice Theory and Bounded Rationality Theory are the two theories that used as an interpretation anchor and applied for analyzing the data. Sharia compliance of BMT members of the LKSI is reflected in every contract given to BMT clients/customers supported by regular training on the understanding of Islamic compliance on an ongoing basis. The activities are carried out with in considerations of two things, namely sharia and business science. Rational thinking based on the adherence to the religious values is an important basis in the formation of BMTs.
本研究旨在从LKSI集团下的BMT成员的角度，对伊斯兰金融机构Baitul Maal wat Tamwil (BMT)的伊斯兰教法合规现象进行深入的解释和理解。理性选择理论和有限理性理论是作为解释锚并用于分析数据的两个理论。LKSI BMT成员的伊斯兰教法合规性反映在给予BMT客户/客户的每一份合同中，并通过持续的定期培训来支持对伊斯兰教法合规性的理解。这些活动是在考虑两件事的情况下进行的，即伊斯兰教法和商业科学。基于对宗教价值观坚持的理性思维是形成宗教信仰的重要基础。
{"title":"UNREVALING SHARIA COMPLIANCE","authors":"Fardinant Adhitama, Achmad Soediro, M. Farhan, Media Kusumawardani","doi":"10.29259/ja.v16i2.17337","DOIUrl":"https://doi.org/10.29259/ja.v16i2.17337","url":null,"abstract":"This study is aimed at obtaining an in-depth explanation and understanding of the phenomenon of sharia compliance in an Islamic financial institution, Baitul Maal wat Tamwil (BMT) from the point of view of the members of BMT under LKSI group. The Rational Choice Theory and Bounded Rationality Theory are the two theories that used as an interpretation anchor and applied for analyzing the data. Sharia compliance of BMT members of the LKSI is reflected in every contract given to BMT clients/customers supported by regular training on the understanding of Islamic compliance on an ongoing basis. The activities are carried out with in considerations of two things, namely sharia and business science. Rational thinking based on the adherence to the religious values is an important basis in the formation of BMTs. ","PeriodicalId":30918,"journal":{"name":"Jurnal Akuntabilitas Manajemen Pendidikan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-08-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82637514","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}
Asset retrenchment strategy is one way for a company to stay afloat in financial distress and to improve firm performance. However, previous research has mostly focused on companies operating in mature industries. This study aims to examine the effect of Assets Retrenchment on firm performance in different competitive environments. The population used in this study are companies from non-financial sector listed on the Indonesia Stock Exchange between 2010 and 2020. The sample size was determined using the purposive sampling method. Research data was collected from Osiris then analyzed using regression analysis techniques using SPSS software. Overall, asset retrenchment strategy is positively correlated with increasing firm performance. The implications of the findings will be taken into account in decision-making for management in choosing a turnaround strategy in dealing with financial distress and to improve company performance.
{"title":"ASSET RETRENCHMENT DAN PERFORMA PERUSAHAAN: EFEK PADA BERBAGAI STAGE LIFE CYCLE PERUSAHAAN","authors":"Yudiyanto Yudiyanto, Yanti Manggarani","doi":"10.29259/ja.v16i2.17433","DOIUrl":"https://doi.org/10.29259/ja.v16i2.17433","url":null,"abstract":"Asset retrenchment strategy is one way for a company to stay afloat in financial distress and to improve firm performance. However, previous research has mostly focused on companies operating in mature industries. This study aims to examine the effect of Assets Retrenchment on firm performance in different competitive environments. The population used in this study are companies from non-financial sector listed on the Indonesia Stock Exchange between 2010 and 2020. The sample size was determined using the purposive sampling method. Research data was collected from Osiris then analyzed using regression analysis techniques using SPSS software. Overall, asset retrenchment strategy is positively correlated with increasing firm performance. The implications of the findings will be taken into account in decision-making for management in choosing a turnaround strategy in dealing with financial distress and to improve company performance.","PeriodicalId":30918,"journal":{"name":"Jurnal Akuntabilitas Manajemen Pendidikan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-08-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79746848","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}
This study aims to analyze the effect of understanding government accounting standards (SAP) and utilization of information technology on the quality of local government financial reports, either partially or simultaneously. The population in this study are Civil Servants who work in 26 Regional Organizations (OPD) in Sibolga City. The sampling technique was purposive sampling with the following criteria: Financial Administration Coordinator, Treasurer and Property Manager and a sample as much as 78. The data used in the form of primary data obtained through the distribution of questionnaires directly to the OPD in Sibola City. By using multiple linear regression analysis techniques, evidence is obtained that the understanding of government accounting standards and the use of information technology has a positive and significant effect on the quality of local government financial reports. The implication is that the government must improve the understanding of understanding government accounting standards and the use of information technology so that the quality of financial reports can improve.
{"title":"PENGARUH PEMAHAMAN STANDAR AKUNTANSI PEMERINTAHAN DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN: STUDI EMPIRIS PADA PEMERINTAH KOTA SIBOLGA","authors":"Hamonangan Siallagan","doi":"10.29259/ja.v16i2.17679","DOIUrl":"https://doi.org/10.29259/ja.v16i2.17679","url":null,"abstract":"This study aims to analyze the effect of understanding government accounting standards (SAP) and utilization of information technology on the quality of local government financial reports, either partially or simultaneously. The population in this study are Civil Servants who work in 26 Regional Organizations (OPD) in Sibolga City. The sampling technique was purposive sampling with the following criteria: Financial Administration Coordinator, Treasurer and Property Manager and a sample as much as 78. The data used in the form of primary data obtained through the distribution of questionnaires directly to the OPD in Sibola City. By using multiple linear regression analysis techniques, evidence is obtained that the understanding of government accounting standards and the use of information technology has a positive and significant effect on the quality of local government financial reports. The implication is that the government must improve the understanding of understanding government accounting standards and the use of information technology so that the quality of financial reports can improve.","PeriodicalId":30918,"journal":{"name":"Jurnal Akuntabilitas Manajemen Pendidikan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-08-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87620570","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}
This study aims to examine the influence of organizational commitment, personal cost of reporting and moral intensity to whistleblowing intention with legal protection as moderating variabel. The sample used in this study is all employees who work in Bank Perkreditan Rakyat Riau Province. Collecting data of this study using a questionnaire submitted to 135 employees who work on Bank Perkreditan Rakyat Riau Province. From questionnaires distributed, 90 questionnaires can be completed and can be processed. The data analysis method used was multiple linear regression and moderated regression analysis (MRA), as well as data processing using SPSS software version 25. The results ofthe study with multiple linear regression analysis showed that organizational commitment, personal cost of reporting and moral intensity had a significant to whistleblowing intention. The analysis of the moderating variable shows that legal protection is only able to moderate the personal cost of reporting and is not able to moderate organizational commitment and moral intensity on the intensity of whistleblowing
{"title":"DETERMINAN INTENSI MENJADI WHISTLEBLOWING DENGAN PERLINDUNGAN HUKUM SEBAGAI VARIABEL MODERASI","authors":"Tiya Restika Putri, M. Rasuli, Devi Safitri","doi":"10.29259/ja.v16i2.16503","DOIUrl":"https://doi.org/10.29259/ja.v16i2.16503","url":null,"abstract":"This study aims to examine the influence of organizational commitment, personal cost of reporting and moral intensity to whistleblowing intention with legal protection as moderating variabel. The sample used in this study is all employees who work in Bank Perkreditan Rakyat Riau Province. Collecting data of this study using a questionnaire submitted to 135 employees who work on Bank Perkreditan Rakyat Riau Province. From questionnaires distributed, 90 questionnaires can be completed and can be processed. The data analysis method used was multiple linear regression and moderated regression analysis (MRA), as well as data processing using SPSS software version 25. The results ofthe study with multiple linear regression analysis showed that organizational commitment, personal cost of reporting and moral intensity had a significant to whistleblowing intention. The analysis of the moderating variable shows that legal protection is only able to moderate the personal cost of reporting and is not able to moderate organizational commitment and moral intensity on the intensity of whistleblowing","PeriodicalId":30918,"journal":{"name":"Jurnal Akuntabilitas Manajemen Pendidikan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-08-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83899487","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}
Pub Date : 2022-06-01DOI: 10.15408/akt.v15i1.23585
Y. Yanti, Husnul Khotimah
This study aims to determine whether inflation affects the Financing to Deposit Ratio (FDR) and Non Performing Financing (NPF). The method in this research is quantitative associative. The data used is secondary data which is publication data that has been collected by other parties. Sources of data for each variable were obtained from the official website of Badan Pusat Statistik (https://bps.go.id), Bank Indonesia (https://www.bi.go.id) and Otoritas Jasa Keuangan (www.ojk. go.id). The results of this study indicate that inflation has a positive or negative effect on the Financing to Depocit Ratio (FDR) and Non Performing Financing (NPF). The point is that inflation has an influence on FDR and NPF. However, the effect varies greatly each period according to the IRF inflation response graph test to FDR, or the IRF inflation response graph to NPF. If it is related to each other, Inflation, Financing to Depot Ratio (FDR) and Non-Performing Financing (NPF) are said to have direct or indirect effects and impacts that are interrelated but not too large in the banking industry.
{"title":"Pengaruh Inflasi Terhadap Pembiayaan Perbankan Syariah di Indonesia Periode 2016- 2020","authors":"Y. Yanti, Husnul Khotimah","doi":"10.15408/akt.v15i1.23585","DOIUrl":"https://doi.org/10.15408/akt.v15i1.23585","url":null,"abstract":"This study aims to determine whether inflation affects the Financing to Deposit Ratio (FDR) and Non Performing Financing (NPF). The method in this research is quantitative associative. The data used is secondary data which is publication data that has been collected by other parties. Sources of data for each variable were obtained from the official website of Badan Pusat Statistik (https://bps.go.id), Bank Indonesia (https://www.bi.go.id) and Otoritas Jasa Keuangan (www.ojk. go.id). The results of this study indicate that inflation has a positive or negative effect on the Financing to Depocit Ratio (FDR) and Non Performing Financing (NPF). The point is that inflation has an influence on FDR and NPF. However, the effect varies greatly each period according to the IRF inflation response graph test to FDR, or the IRF inflation response graph to NPF. If it is related to each other, Inflation, Financing to Depot Ratio (FDR) and Non-Performing Financing (NPF) are said to have direct or indirect effects and impacts that are interrelated but not too large in the banking industry.","PeriodicalId":30918,"journal":{"name":"Jurnal Akuntabilitas Manajemen Pendidikan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78256120","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}
Pub Date : 2022-06-01DOI: 10.15408/akt.v15i1.25056
Muhammad Randa Maulid, L. Linda, Gamal Batara, Raida Fuadi
This study aims to analyze the effect of the use of SIMDA – local government management information system, government staff education level, and work experience on the quality of local government financial reports at SKPK (Working Units) in Aceh Jaya District. The population in this study is the ASN (Civil Servants) at SKPK (working units) in Aceh Jaya District, which consists of 43 SKPK. Samples consist of the Head of Finance Division and one of his/her staff from each SKPK. This study found the use of SIMDA and government staff education level do not affect the quality of financial report, while work experience affects the quality of financial report. They face many obstacles on using SIMDA and addition, only 39% of respondents have accounting education background. This shows that the work experience of ASN Aceh Jaya regency is very helpful in improving the quality of financial reports
{"title":"Pengaruh Sistem Pelaporan Keuangan, Pendidikan dan Pengalaman Kerja Terhadap Kualitas Laporan Keuangan","authors":"Muhammad Randa Maulid, L. Linda, Gamal Batara, Raida Fuadi","doi":"10.15408/akt.v15i1.25056","DOIUrl":"https://doi.org/10.15408/akt.v15i1.25056","url":null,"abstract":"This study aims to analyze the effect of the use of SIMDA – local government management information system, government staff education level, and work experience on the quality of local government financial reports at SKPK (Working Units) in Aceh Jaya District. The population in this study is the ASN (Civil Servants) at SKPK (working units) in Aceh Jaya District, which consists of 43 SKPK. Samples consist of the Head of Finance Division and one of his/her staff from each SKPK. This study found the use of SIMDA and government staff education level do not affect the quality of financial report, while work experience affects the quality of financial report. They face many obstacles on using SIMDA and addition, only 39% of respondents have accounting education background. This shows that the work experience of ASN Aceh Jaya regency is very helpful in improving the quality of financial reports","PeriodicalId":30918,"journal":{"name":"Jurnal Akuntabilitas Manajemen Pendidikan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78594991","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}
Pub Date : 2022-06-01DOI: 10.15408/akt.v15i1.24207
S. Suhartono, Suci Dwi Purwati, Taat Kuspriyono, V. Yanti, Lukman Hakim
One way to increase third party funds is through promotion of bank services and products so that people are interested in saving their money at the bank. The purpose of this study is to analyze the effect of Promotional Costs on TPF. The sample data was taken from the BRI Syariah website for 2016–2020 monthly data analysis methods using statistical analysis of correlation, determination, and regression. The results showed that the relationship formed from two variables had a correlation coefficient of more than one and the direction of the relationship was positive, and the effect of promotion costs on third party funds was 0.038%. This figure was obtained from the results of the determination test. The regression equation formed between promotion costs and third party funds is = 26705681.242 + 203.726X.
{"title":"Pengaruh Biaya Promosi Terhadap Dana Pihak Ketiga Pada PT. Bank BRI Syariah Indonesia Tbk","authors":"S. Suhartono, Suci Dwi Purwati, Taat Kuspriyono, V. Yanti, Lukman Hakim","doi":"10.15408/akt.v15i1.24207","DOIUrl":"https://doi.org/10.15408/akt.v15i1.24207","url":null,"abstract":"One way to increase third party funds is through promotion of bank services and products so that people are interested in saving their money at the bank. The purpose of this study is to analyze the effect of Promotional Costs on TPF. The sample data was taken from the BRI Syariah website for 2016–2020 monthly data analysis methods using statistical analysis of correlation, determination, and regression. The results showed that the relationship formed from two variables had a correlation coefficient of more than one and the direction of the relationship was positive, and the effect of promotion costs on third party funds was 0.038%. This figure was obtained from the results of the determination test. The regression equation formed between promotion costs and third party funds is = 26705681.242 + 203.726X.","PeriodicalId":30918,"journal":{"name":"Jurnal Akuntabilitas Manajemen Pendidikan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76521466","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}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：