Dalam Memediasi, Pengaruh Komitmen, Dan Kompetensi, Terhadap Kinerja, Guru Studi, Kas. Sekolah, Menengah Kejuruan, Pariwisata Triatma, Jaya Badung, Ni Nyoman Wulan Antari, Itb Stikom Bali, harus memperhitungkan seberapa
This report aims to review the role of organizational citizenship behavior in mediate influence commitment and competence of the performance of school teacher at tourism triatma jaya badung. Respondents research are always 40 people permanent teachers smk tourism triatma jaya badung who has working period between one to more than ten years.The use writers all permanent teachers as respondents, and techniques analysis be used is partial least square (pls) with program assistance spss 18.0.The research results show that overall variable have an positive, but commitment teachers have an very small on performance, which is only 0.022 and t-statisticnya is only 0.139. Managerial implications this study the education administrators supposed to evaluate and improve the situation work comfortable so as to make permanent teachers bekomitmen to perform as much better than ever.
{"title":"PERAN ORGANIZATIONAL CITIZENSHIP BEHAVIOR DALAM MEMEDIASI PENGARUH KOMITMEN DAN KOMPETENSI TERHADAP KINERJA GURU","authors":"Dalam Memediasi, Pengaruh Komitmen, Dan Kompetensi, Terhadap Kinerja, Guru Studi, Kas. Sekolah, Menengah Kejuruan, Pariwisata Triatma, Jaya Badung, Ni Nyoman Wulan Antari, Itb Stikom Bali, harus memperhitungkan seberapa","doi":"10.51713/jamas.v3i1.49","DOIUrl":"https://doi.org/10.51713/jamas.v3i1.49","url":null,"abstract":"This report aims to review the role of organizational citizenship behavior in mediate influence commitment and competence of the performance of school teacher at tourism triatma jaya badung. Respondents research are always 40 people permanent teachers smk tourism triatma jaya badung who has working period between one to more than ten years.The use writers all permanent teachers as respondents, and techniques analysis be used is partial least square (pls) with program assistance spss 18.0.The research results show that overall variable have an positive, but commitment teachers have an very small on performance, which is only 0.022 and t-statisticnya is only 0.139. Managerial implications this study the education administrators supposed to evaluate and improve the situation work comfortable so as to make permanent teachers bekomitmen to perform as much better than ever.","PeriodicalId":320214,"journal":{"name":"Journal of Applied Management and Accounting Science","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127831127","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}
Christina Natalia Putri Subroto, Theresia Pradiani, Fathorrahman
During this Pandemic Covid 19 situation, the competition in the hotel industry becomes more competitive. The niche market especially in this industry become smaller and tighter. Thus, the hotel businesses have to be more aware with all the factors than can affect the customer to do the purchase decision to keep their sustainability and to win the competition. Some of the important factors that can affect the consumer decision are promotion, servicescape and brand image. The study was conducted to find out the influence of promotion and servicescape of stay decisions through of brand image at El Royale Hotel Banyuwangi. This research uses a type of quantitive research with path analysis as the method. The tool that was used by the researcher is IBM SPSS 26. The population of this study is the visitors who stay at El Royale Hotel Banyuwangi, with the number of samples used are 100 based on Slovin Formula and taken by purposive sampling technique.The sampling’s criteria that are used in this research are the guests above 17 years old, and the guest who act as a decision maker. The result of this study is show that (1) partially promotion and servicescape affect the brand image positively and significantly. (2) partially promotion, servicescape and brand image affect the stay decision positively and significantly. (3) Brand image able to mediate the influence of promotion to stay decision. (4) Brand image is not able to mediate the influence of servicescape to stay decision.
在Covid - 19疫情期间，酒店行业的竞争变得更加激烈。尤其是这个行业的利基市场变得越来越小，越来越紧。因此，酒店企业必须更加了解所有可能影响客户做出购买决策的因素，以保持其可持续性并赢得竞争。可以影响消费者决策的一些重要因素是促销、服务和品牌形象。本研究旨在通过Banyuwangi El Royale Hotel的品牌形象来了解促销和服务逃避对入住决策的影响。本研究采用了一种以路径分析为方法的定量研究。研究者使用的工具是IBM SPSS 26。本研究的人口为在Banyuwangi El Royale Hotel入住的游客，样本数量为100个，基于Slovin公式，采用有目的抽样技术。本研究中使用的抽样标准是17岁以上的客人，以及作为决策者的客人。本研究结果显示:(1)部分促销与服务逃避正向显著影响品牌形象。(2)部分促销、服务逃脱和品牌形象正向显著影响住宿决策。(3)品牌形象能够中介促销对留下来决策的影响。(4)品牌形象不能中介服务逃离对留宿决策的影响。
{"title":"PENGARUH PROMOSI DAN SERVICESCAPE TERHADAP KEPUTUSAN MENGINAP MELALUI CITRA MEREK DI EL ROYALE HOTEL BANYUWANGI PADA MASA PANDEMI","authors":"Christina Natalia Putri Subroto, Theresia Pradiani, Fathorrahman","doi":"10.51713/jamas.v3i1.46","DOIUrl":"https://doi.org/10.51713/jamas.v3i1.46","url":null,"abstract":"During this Pandemic Covid 19 situation, the competition in the hotel industry becomes more competitive. The niche market especially in this industry become smaller and tighter. Thus, the hotel businesses have to be more aware with all the factors than can affect the customer to do the purchase decision to keep their sustainability and to win the competition. Some of the important factors that can affect the consumer decision are promotion, servicescape and brand image. The study was conducted to find out the influence of promotion and servicescape of stay decisions through of brand image at El Royale Hotel Banyuwangi. This research uses a type of quantitive research with path analysis as the method. The tool that was used by the researcher is IBM SPSS 26. The population of this study is the visitors who stay at El Royale Hotel Banyuwangi, with the number of samples used are 100 based on Slovin Formula and taken by purposive sampling technique.The sampling’s criteria that are used in this research are the guests above 17 years old, and the guest who act as a decision maker. The result of this study is show that (1) partially promotion and servicescape affect the brand image positively and significantly. (2) partially promotion, servicescape and brand image affect the stay decision positively and significantly. (3) Brand image able to mediate the influence of promotion to stay decision. (4) Brand image is not able to mediate the influence of servicescape to stay decision.","PeriodicalId":320214,"journal":{"name":"Journal of Applied Management and Accounting Science","volume":"206 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134107920","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}
Komang Krishna Yogantara, Gde Herry Sugiarto Asana
The problem raised in this research is whether the quality of human resources (X1) has an effect on the quality of the financial statements (Y) of the local government of Klungkung Regency. Work motivation (X2) affects the quality of financial reports (Y) of the local government of Klungkung Regency. The use of information systems (X3) affects the quality of financial reports (Y) of the local government of Klungkung Regency. Internal control (X4) affects the quality of financial reports (Y) of the local government of Klungkung Regency. Organizational commitment (X5) affects the quality of financial reports (Y) of the local government of Klungkung Regency. The population in this research amounted to 80 people. The data analysis technique used is validity test, reliability test, classical assumption test, multiple linear analysis, F test, t test and analysis of determination. The results of the analysis show the regression model = 9.549 + 0.157X1 + 0.249X2 + 0.306X3 + 0.234X4 + 0.255X5 + e. The conclusions obtained are the quality of human resources, work motivation, utilization of information systems, internal control and organizational commitment have a positive and significant effect on the quality of financial reports.
{"title":"PENGARUH KUALITAS SDM, MOTIVASI KERJA, PEMANFAATAN SISTEM INFORMASI, PENGENDALIAN INTERN DAN KOMITMEN ORGANISASI PADA KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH","authors":"Komang Krishna Yogantara, Gde Herry Sugiarto Asana","doi":"10.51713/jamas.v3i1.50","DOIUrl":"https://doi.org/10.51713/jamas.v3i1.50","url":null,"abstract":"The problem raised in this research is whether the quality of human resources (X1) has an effect on the quality of the financial statements (Y) of the local government of Klungkung Regency. Work motivation (X2) affects the quality of financial reports (Y) of the local government of Klungkung Regency. The use of information systems (X3) affects the quality of financial reports (Y) of the local government of Klungkung Regency. Internal control (X4) affects the quality of financial reports (Y) of the local government of Klungkung Regency. Organizational commitment (X5) affects the quality of financial reports (Y) of the local government of Klungkung Regency. The population in this research amounted to 80 people. The data analysis technique used is validity test, reliability test, classical assumption test, multiple linear analysis, F test, t test and analysis of determination. The results of the analysis show the regression model = 9.549 + 0.157X1 + 0.249X2 + 0.306X3 + 0.234X4 + 0.255X5 + e. The conclusions obtained are the quality of human resources, work motivation, utilization of information systems, internal control and organizational commitment have a positive and significant effect on the quality of financial reports.","PeriodicalId":320214,"journal":{"name":"Journal of Applied Management and Accounting Science","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126981932","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}
he purpose of this study was to describe the conditions of organizational culture, job satisfaction, work morale, and employee performance at the Village Office in Rangsang Pesisir District. To determine the effect of organizational culture and job satisfaction on employee performance through morale in the Village Offices in Rangsang Pesisir District. The approach in this research is a quantitative approach. The population in this study were all Village Office Employees in Rangsang Pesisir District. The sample in this study was 94 people consisting of employees in 11 villages in Rangsang Pesisir District. Data collection with questionnaires and documentation and data analysis methods by testing the validity and reliability and using path analysi. The results showed that organizational culture, job satisfaction, morale, and performance of Village Office Employees in Rangsang Pesisir District were all in good condition. Organizational culture and job satisfaction have a significant effect on both work enthusiasm and employee performance. work spirit also has a significant influence on employee performance. organizational culture and job satisfaction have a significant effect on employee performance through morale.
{"title":"PENGARUH BUDAYA ORGANISASI DAN KEPUASAN KERJA PADA KINERJA MELALUI SEMANGAT KERJA PEGAWAI PADA KANTOR DESA SE KECAMATAN RANGSANG PESISIR","authors":"Ardianto, Indra Prasetyo, Mei Indrawati","doi":"10.51713/jamas.v3i1.44","DOIUrl":"https://doi.org/10.51713/jamas.v3i1.44","url":null,"abstract":"he purpose of this study was to describe the conditions of organizational culture, job satisfaction, work morale, and employee performance at the Village Office in Rangsang Pesisir District. To determine the effect of organizational culture and job satisfaction on employee performance through morale in the Village Offices in Rangsang Pesisir District. The approach in this research is a quantitative approach. The population in this study were all Village Office Employees in Rangsang Pesisir District. The sample in this study was 94 people consisting of employees in 11 villages in Rangsang Pesisir District. Data collection with questionnaires and documentation and data analysis methods by testing the validity and reliability and using path analysi. The results showed that organizational culture, job satisfaction, morale, and performance of Village Office Employees in Rangsang Pesisir District were all in good condition. Organizational culture and job satisfaction have a significant effect on both work enthusiasm and employee performance. work spirit also has a significant influence on employee performance. organizational culture and job satisfaction have a significant effect on employee performance through morale.","PeriodicalId":320214,"journal":{"name":"Journal of Applied Management and Accounting Science","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115482524","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 discusses the Influence of Self Assessment System Implementation, Awareness and Understanding of Tax Liability on Paying Taxes On KPP Pratama Badung Utara. The data in this study was obtained from questionnaires distributed to taxpayers registered in KPP Pratama Badung Utara using probability sampling methods. Respondents were used in this study were 98 responden.Uji hypothesis is used multiple linear regression equation Y = -7.874 - 0.083X1 + 0,522X2 - 0.048X3 + é where partial awareness of taxation affect the obligation to pay taxes is indicated by the level of Sig. 0.002 <0.05, while the self-assessment system and partial understanding of taxation does not affect the obligation to pay taxes, this is indicated by the level of Sig. respectively - variable massing 0.076> 0.05 and 0.759> 0.05, but simultaneously, self-assessment system, awareness and understanding of taxation positive and significant effect on the obligation to pay taxes, this is indicated by the level Sig.0.000 <0.05.
{"title":"PENGARUH PENERAPAN SELF ASSESSMENT SYSTEM, KESADARAN DAN PEMAHAMAN PERPAJAKANTERHADAP KEWAJIBAN MEMBAYAR PAJAK","authors":"I Ketut Yudana Adi","doi":"10.51713/jamas.v1i2.27","DOIUrl":"https://doi.org/10.51713/jamas.v1i2.27","url":null,"abstract":"This study discusses the Influence of Self Assessment System Implementation, Awareness and Understanding of Tax Liability on Paying Taxes On KPP Pratama Badung Utara. The data in this study was obtained from questionnaires distributed to taxpayers registered in KPP Pratama Badung Utara using probability sampling methods. Respondents were used in this study were 98 responden.Uji hypothesis is used multiple linear regression equation Y = -7.874 - 0.083X1 + 0,522X2 - 0.048X3 + é where partial awareness of taxation affect the obligation to pay taxes is indicated by the level of Sig. 0.002 <0.05, while the self-assessment system and partial understanding of taxation does not affect the obligation to pay taxes, this is indicated by the level of Sig. respectively - variable massing 0.076> 0.05 and 0.759> 0.05, but simultaneously, self-assessment system, awareness and understanding of taxation positive and significant effect on the obligation to pay taxes, this is indicated by the level Sig.0.000 <0.05.","PeriodicalId":320214,"journal":{"name":"Journal of Applied Management and Accounting Science","volume":"8 5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126091819","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}
Financial performance can be used as a benchmark in assessing a company's financial success. Financial performance is a measure that describes the financial condition and ability of companies to make a profit. This study aims to reexamine the effect of environmental performance, corporate social responsibility, and good corporate governance on corporate financial performance. The sample in this study were 55 mining companies listed on the Indonesia Stock Exchange for the period 2014 - 2018. Determination of the sample using a purposive sampling method. The analytical tool used is multiple linear regression analysis. The results showed that environmental performance had no effect on financial performance and corporate social responsibility had a negative effect on financial performance. However, good corporate governance has a positive effect on financial performance.
{"title":"PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, KEBIJAKAN DIVIDEN DAN INVESTMENT OPPORTUNITY SET TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2016-2018","authors":"Nikmah Yuningsih, N. Novitasari","doi":"10.51713/JAMAS.V1I2.14","DOIUrl":"https://doi.org/10.51713/JAMAS.V1I2.14","url":null,"abstract":"Financial performance can be used as a benchmark in assessing a company's financial success. Financial performance is a measure that describes the financial condition and ability of companies to make a profit. This study aims to reexamine the effect of environmental performance, corporate social responsibility, and good corporate governance on corporate financial performance. The sample in this study were 55 mining companies listed on the Indonesia Stock Exchange for the period 2014 - 2018. Determination of the sample using a purposive sampling method. The analytical tool used is multiple linear regression analysis. The results showed that environmental performance had no effect on financial performance and corporate social responsibility had a negative effect on financial performance. However, good corporate governance has a positive effect on financial performance.","PeriodicalId":320214,"journal":{"name":"Journal of Applied Management and Accounting Science","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128748630","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}
The development of the business world now requires all forms of business including cooperatives to do various ways to increase productivity and performance. One of the efforts in increasing productivity and performance is by building a high-performance work system. The purpose of this research is to find out the high performance work system in cooperatives. The number of respondents was 132 respondents with factor analysis analysis techniques. From the results of the analysis conducted found three factors as determinants of high performance work systems, namely the method of task delegation, internal planning and motivation.
{"title":"INDENTIFIKASI HIGH PERFORMANCE WORK SYSTEM","authors":"I. N. Aristana, I. Artana","doi":"10.51713/JAMAS.V1I2.17","DOIUrl":"https://doi.org/10.51713/JAMAS.V1I2.17","url":null,"abstract":"The development of the business world now requires all forms of business including cooperatives to do various ways to increase productivity and performance. One of the efforts in increasing productivity and performance is by building a high-performance work system. The purpose of this research is to find out the high performance work system in cooperatives. The number of respondents was 132 respondents with factor analysis analysis techniques. From the results of the analysis conducted found three factors as determinants of high performance work systems, namely the method of task delegation, internal planning and motivation.","PeriodicalId":320214,"journal":{"name":"Journal of Applied Management and Accounting Science","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116787508","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}
Dividends are distributed to shareholders as earning after tax from company profit.The amount or percentage of profit taht a company will pay to shareholders as cash dividends is called the dividend payout ratio. The size of the dividend distributed by a company depends on the dividend plicy of the company, so it is necesarry to consider the comapny regarding the factors tha influence the dividend policy. The sample in this study was 34 manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018.Determination of the sample using purposive sampling method. The analytical tool used is mutiple linear regression analysis. The result of the study using the t test showed that CR, DER, and investment had no significant effect on the dividend payout ratio, whereas ROE, had a positive ad significant effect on the dividend payout ratio. And company growth has negative effect on dividend payout ratio
{"title":"PENGARUH LIKUIDITAS, HUTANG, INVESTASI, PROFITABILITAS, DAN PERTUMBUHAN PERUSAHAAN TERHADAP DIVIDEN PAYOUT RATIO PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2018","authors":"N. Pratiwi, Putu Wenny Saitri","doi":"10.51713/JAMAS.V1I2.16","DOIUrl":"https://doi.org/10.51713/JAMAS.V1I2.16","url":null,"abstract":"Dividends are distributed to shareholders as earning after tax from company profit.The amount or percentage of profit taht a company will pay to shareholders as cash dividends is called the dividend payout ratio. The size of the dividend distributed by a company depends on the dividend plicy of the company, so it is necesarry to consider the comapny regarding the factors tha influence the dividend policy. The sample in this study was 34 manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018.Determination of the sample using purposive sampling method. The analytical tool used is mutiple linear regression analysis. The result of the study using the t test showed that CR, DER, and investment had no significant effect on the dividend payout ratio, whereas ROE, had a positive ad significant effect on the dividend payout ratio. And company growth has negative effect on dividend payout ratio","PeriodicalId":320214,"journal":{"name":"Journal of Applied Management and Accounting Science","volume":"67 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126573060","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 effect of lectures while working, learning behavior and emotional intelligence on the level of understanding of regular afternoon accounting students of accounting study programs at Triatma Mulya University. The dependent variable in this research is accounting understanding (Y). While the independent variables in this study are lectures while working (X1), learning behavior (X2) and emotional intelligence (X3). The population in this study were all regular evening students of the 2016-2019 accounting study program who are still active at Triatma Mulya University. The sample in this study was selected by purposive sampling method and obtained a sample of 96 students. The research method used is quantitative research and for data analysis using multiple regression analysis. The results of the study stated that lecture while working had a positive effect on accounting understanding, seen from the X1 significance value of 0,000. The positive influence between lectures while working with the level of understanding of accounting identifies that students who are active in carrying out two activities at once, namely lecturing and working together and supporting each other. Furthermore, learning behavior has a positive effect on accounting understanding, seen from the X2 significance value of 0,000. This indicates that the better the student's learning behavior, the better the level of understanding of the student's accounting. While emotional intelligence also has a positive effect on accounting understanding, it can be seen from the X3 significance value of 0.002. This emotional intelligence shows that someone who is able to control his emotional intelligence well, then understanding accounting will also increase.
{"title":"FAKTOR PENENTU TINGKAT PEMAHAMAN AKUNTANSI","authors":"Komang Krishna Yogantara","doi":"10.51713/JAMAS.V1I2.18","DOIUrl":"https://doi.org/10.51713/JAMAS.V1I2.18","url":null,"abstract":"This study aims to examine the effect of lectures while working, learning behavior and emotional intelligence on the level of understanding of regular afternoon accounting students of accounting study programs at Triatma Mulya University. The dependent variable in this research is accounting understanding (Y). While the independent variables in this study are lectures while working (X1), learning behavior (X2) and emotional intelligence (X3). The population in this study were all regular evening students of the 2016-2019 accounting study program who are still active at Triatma Mulya University. The sample in this study was selected by purposive sampling method and obtained a sample of 96 students. The research method used is quantitative research and for data analysis using multiple regression analysis. The results of the study stated that lecture while working had a positive effect on accounting understanding, seen from the X1 significance value of 0,000. The positive influence between lectures while working with the level of understanding of accounting identifies that students who are active in carrying out two activities at once, namely lecturing and working together and supporting each other. Furthermore, learning behavior has a positive effect on accounting understanding, seen from the X2 significance value of 0,000. This indicates that the better the student's learning behavior, the better the level of understanding of the student's accounting. While emotional intelligence also has a positive effect on accounting understanding, it can be seen from the X3 significance value of 0.002. This emotional intelligence shows that someone who is able to control his emotional intelligence well, then understanding accounting will also increase.","PeriodicalId":320214,"journal":{"name":"Journal of Applied Management and Accounting Science","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129942866","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}
Ni Made Estiyanti, I. P. R. Wikantona, I. G. P. Krisna Juliharta
This study aims to analyze the effectiveness of the use of the taxation system e-tax online in compliance with the Badung Regency tax reporting. Sampling is done by method random sampling. The data collection method was carried out by distributing questionnaires to 143 taxpayers consisting of hotel, restaurant, parking and entertainment taxpayers. The analysis technique used is a simple linear regression analysis technique that is preceded by a classic assumption test and processed using the program SPSS version 16.0. The results of this study indicate an increase in the effectiveness of the use of the taxation system e-tax online will be followed by an increase in compliance with the tax reporting in the Badung Regency. And there is a significant influence on the effectiveness of the use of the taxation system e-tax online in the compliance of the Badung district tax reporting.
{"title":"PENGARUH EFEKTIVITAS PENGGUNAAN SISTEM PERPAJAKAN ONLINE E-TAX PADA KEPATUHAN PELAPORAN PAJAK DAERAH KABUPATEN BADUNG","authors":"Ni Made Estiyanti, I. P. R. Wikantona, I. G. P. Krisna Juliharta","doi":"10.51713/jamas.v1i1.2","DOIUrl":"https://doi.org/10.51713/jamas.v1i1.2","url":null,"abstract":"This study aims to analyze the effectiveness of the use of the taxation system e-tax online in compliance with the Badung Regency tax reporting. Sampling is done by method random sampling. The data collection method was carried out by distributing questionnaires to 143 taxpayers consisting of hotel, restaurant, parking and entertainment taxpayers. The analysis technique used is a simple linear regression analysis technique that is preceded by a classic assumption test and processed using the program SPSS version 16.0. The results of this study indicate an increase in the effectiveness of the use of the taxation system e-tax online will be followed by an increase in compliance with the tax reporting in the Badung Regency. And there is a significant influence on the effectiveness of the use of the taxation system e-tax online in the compliance of the Badung district tax reporting.","PeriodicalId":320214,"journal":{"name":"Journal of Applied Management and Accounting Science","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128256653","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}
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