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ANALISIS IMPLEMENTASI PENERAPAN STANDAR AKUNTANSI PEMERINTAH TERHADAP KUALITAS LAPORAN KEUANGAN 对政府会计标准对财务报表质量的实施分析
Pub Date : 2023-02-24 DOI: 10.55047/transekonomika.v3i1.381
Uswatun Khasanah, Ayunda Putri Nilasari
Financial Report is a form of accountability for state/regional financial management during a period. If the report provided is correct and in accordance with accounting principles, the report can be called qualified. This research was conducted with the aim of reviewing whether government accounting standards have an effect on the resulting financial reports. This research used the literature review method or is called a literature study. This method was carried out by researching, reviewing, describing, and also identifying existing research. The data used in this study was secondary data derived from national scientific articles sourced from Google Scholar. The results of this study indicate that government accounting standards have an effect on the resulting financial reports.
财务报告是一段时期内国家/地区财务管理责任的一种形式。如果提供的报告正确无误,并符合会计原则,则该报告可称为合格报告。本研究的目的是审查政府会计准则是否对最终的财务报告产生影响。本研究采用文献回顾法,称为文献研究。该方法是通过研究、回顾、描述和识别现有研究来实现的。本研究中使用的数据是来自Google Scholar上的国家科学文章的二手数据。本研究的结果表明,政府会计准则对最终的财务报告有影响。
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引用次数: 0
PERBANDINGAN KINERJA KEUANGAN PT. KERETA API INDONESIA (PERSERO) PADA SAAT DAN SEBELUM PANDEMI COVID 19 DENGAN MENGGUNAKAN RASIO PROFITABILITAS 将COVID - 19大流行期间和之前的印尼铁路(PERSERO)的财务表现与COVID - 19大流行相比较,以可责制比为例
Pub Date : 2023-02-15 DOI: 10.55047/transekonomika.v3i1.376
Alvin Saputra Nur Iswara, Diah Agustina Prihastiwi
This research was conducted with the aim of comparing the financial performance of PT. Kereta Api Indonesia using profitability ratio analysis. The period under study includes 2 years during and before the Covid 19 pandemic, namely in 2018 – 2021. This research was carried out by collecting financial statement data including balance sheets and income statements for 2018 – 2021 which were accessed through the Indonesia Stock Exchange. This research makes use of secondary resources and a descriptive analysis of comparisons. The profitability ratio, which includes the Net Profit Margin, Gross Profit Margin, Return on Assets, and Return on Equity, were employed as an analytical tool in this investigation. A comparison of the company's financial performance before and after the Covid-19 outbreak reveals a considerable difference, as measured by profitability ratios.
本研究的目的是比较PT. Kereta Api印度尼西亚公司的财务绩效,利用盈利能力比率分析。研究期间包括2019冠状病毒病大流行期间和之前的两年,即2018年至2021年。本研究是通过收集财务报表数据进行的,包括2018 - 2021年的资产负债表和损益表,这些数据是通过印度尼西亚证券交易所获得的。本研究利用二手资源和描述性比较分析。利润率,包括净利润率、毛利率、资产收益率和净资产收益率,被用作本调查的分析工具。比较新冠疫情爆发前后公司的财务表现,以盈利能力比率衡量,存在相当大的差异。
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引用次数: 0
PENGARUH SERVICE QUALITY, WEBSITE QUALITY, BRAND REPUTATION, TRUST, DAN PERCEIVED RISK TERHADAP PURCHASE INTENTION 服务质量、网站质量、品牌美誉度、信任度、丹感知风险、购买意愿
Pub Date : 2023-02-15 DOI: 10.55047/transekonomika.v3i1.372
Cindy Bernika, Iwan Ekawanto
The aim of this study was to determine the effect of service quality, website quality, brand reputation, trust, and perceived risk on consumer purchase intentions. The sampling technique used was purposive sampling with 216 respondents. Data collection used an online questionnaire with a Liker scale of 1 to 5. This study used the Structural Equation Modeling (SEM) method through the AMOS program to process the data. The results showed that service quality did not have a positive effect on consumer purchase intentions in Jakarta, website quality did not have a positive effect on consumer purchase intentions in Jakarta, brand reputation had a positive effect on consumer purchase intentions in Jakarta, trust had a positive effect on consumer purchase intentions in Jakarta, and perceived risk did not have a positive effect on consumer purchase intentions in Jakarta.
本研究旨在探讨服务品质、网站品质、品牌声誉、信任及感知风险对消费者购买意愿的影响。抽样方法为有目的抽样,共216人。数据收集使用了一份在线问卷,Liker量表为1到5。本研究采用结构方程建模(SEM)方法,通过AMOS程序对数据进行处理。结果显示,服务质量对雅加达市消费者购买意愿没有正向影响,网站质量对雅加达市消费者购买意愿没有正向影响,品牌声誉对雅加达市消费者购买意愿有正向影响,信任对雅加达市消费者购买意愿有正向影响,感知风险对雅加达市消费者购买意愿没有正向影响。
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引用次数: 0
PENGARUH ECONOMIC LITERACY, PENGGUNAAN UANG ELEKTRONIK, DAN LIFESTYLE TERHADAP PERILAKU KONSUMTIF MASYARAKAT INDONESIA (KASUS ANGGOTA KELOMPOK BERBURUSALE PADA TELEGRAM) 经济识字、电子货币和生活方式对印尼社会消费行为的影响(TELEGRAM集团成员的案例)
Pub Date : 2023-02-15 DOI: 10.55047/transekonomika.v3i1.373
T. Rahmawati, Siti Nurjanah, Rd. Tuty Sariwulan
This study aims to analyze the influence of economic literacy, use of electronic money and lifestyle on consumptive behavior. The method used in this research is a quantitative method. The population in this study are members of the Berburusale group who are on the Telegram application with a sample of 347 members of the Berburusale group. Sampling technique with Proportional Random Sampling. Data collection was carried out by distributing questionnaires to 347 members of the Berburusale group. The data analysis technique used is the chi-square test and Spearman's rank correlation. The results of this study are: 1) Economic literacy has a negative and significant effect of 15.9% on consumptive behavior, 2) The use of electronic money has a positive and significant effect of 21.6% on consumptive behavior, 3) Lifestyle has a positive and significant effect by 45% on consumptive behavior.
本研究旨在分析经济素养、电子货币使用和生活方式对消费行为的影响。本研究采用的方法是定量方法。这项研究中的人口是使用Telegram应用程序的Berburusale组的成员,样本是347名Berburusale组的成员。基于比例随机抽样的抽样技术。数据收集是通过向Berburusale小组的347名成员分发调查问卷来进行的。使用的数据分析技术是卡方检验和斯皮尔曼秩相关。研究结果表明:1)经济素养对消费行为有15.9%的负向显著影响;2)使用电子货币对消费行为有21.6%的正向显著影响;3)生活方式对消费行为有45%的正向显著影响。
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引用次数: 1
ANALISIS PENGARUH EKSPOR, JUMLAH PENDUDUK, DAN INVESTASI TERHADAP PERTUMBUHAN EKONOMI DI INDONESIA 分析出口影响、人口数量和对印尼经济增长的投资
Pub Date : 2023-02-15 DOI: 10.55047/transekonomika.v3i1.370
Arnifa Fitria Nurrahmayanti Wibowo
One of the economic indicators that can be used as a benchmark for people's welfare in a country is economic growth. Economic growth can be defined as an increase in demand for products and services, the results of which will lead to an increase in national income. This study aims to determine the effect of exports, population, and foreign direct investment on economic growth in Indonesia in 1990-2019. This analysis uses the Vector Error Correction Model (VECM) method because there is cointegration in the VAR test. In this research, the data source used is secondary data. The results of the analysis show that the export and FDI variables have a significant long-term effect on economic growth, while the population variable has no long-term effect on economic growth.
经济增长是衡量一个国家人民福利水平的经济指标之一。经济增长可以定义为对产品和服务需求的增加,其结果将导致国民收入的增加。本研究旨在确定出口、人口和外国直接投资对1990-2019年印度尼西亚经济增长的影响。由于VAR检验中存在协整,本分析使用向量误差修正模型(VECM)方法。在本研究中,使用的数据来源是二手数据。分析结果表明,出口和FDI变量对经济增长有显著的长期影响,而人口变量对经济增长没有长期影响。
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引用次数: 1
STRATEGI PENINGKATAN KINERJA KARYAWAN MELALUI PROGRAM PELATIHAN DAN MOTIVASI KERJA DI PT. FORUM BISNIS SEJAHTERA 通过PT. funbusiness FORUM的培训计划和工作动机提高员工绩效的战略
Pub Date : 2023-02-10 DOI: 10.55047/transekonomika.v3i1.369
Dimas Drajat Bambang Prayoga, Khairul Ikhwan
This study aims to find out how the strategies used by PT Forum Bisnis Sejahtera in improving employee performance in the company. Given the importance of the role of HR in the company, companies are required to provide training and development as well as work motivation for all employees, so that employee performance increases and work can be completed effectively and efficiently. This study uses an interpretative qualitative method by conducting direct interviews with the relevant informants. Sources of data in this study are primary data and secondary data. Primary data were taken from interviews with PT Forum Bisnis Sejahtera. In general, the results show that PT Forum Bisnis Sejahtera already has the right strategy in improving the performance of its employees. The strategy by providing training and work motivation can support employee performance. Providing training is very important for companies, because with the training and motivation provided, employees can improve the abilities, skills, and skills possessed by each employee. The motivation given by the company can also improve employee performance.
本研究旨在了解PT Forum Bisnis Sejahtera公司在提高员工绩效方面所采用的策略。鉴于人力资源在公司中的重要性,公司需要为所有员工提供培训和发展以及工作激励,从而提高员工绩效,有效地完成工作。本研究采用解释性质的方法,与相关的举报人进行直接访谈。本研究的数据来源为一手数据和二次数据。主要数据来自PT Forum Bisnis Sejahtera的访谈。总的来说,结果表明PT Forum Bisnis Sejahtera在提高员工绩效方面已经有了正确的策略。通过提供培训和工作激励的策略可以支持员工绩效。提供培训对公司来说是非常重要的,因为通过提供培训和激励,员工可以提高每个员工所拥有的能力、技能和技能。公司给予的激励也可以提高员工的绩效。
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引用次数: 0
PENGARUH KUALITAS PELAYANAN DAN FASILITAS TERHADAP KEPUASAN PASIEN RAWAT INAP DI RUMAH SAKIT UMUM KASIH BUNDA KOTA CIMAHI 服务质量和设施对住院住院医师满意度的影响
Pub Date : 2023-02-10 DOI: 10.55047/transekonomika.v3i1.367
Iska Ayu Saparina, Budi Prasetiyo
This research was conducted on inpatients at Kasih Bunda Cimahi General Hospital. This study aims to determine how much influence quality and facilities had on inpatient satisfaction either partially or simultaneously in inpatients at Kasih Bunda Cimahi General Hospital. This study uses a descriptive and associative methodology with a quantitative approach. Inpatients in the Arjuna, Nakula, Shinta, and Bima rooms became the unit of analysis for this study. The sample for this study consisted of ninety respondents. By using stratified random sampling, this study used a systematic random sampling method. In addition to verifying the validity and reliability of research tools, the analytical approach uses multiple linear regression analysis. According to research findings, service quality has a partial effect of 12.01% on inpatient satisfaction, while facilities have a partial effect of 19.01%. Nevertheless, the total effect is only 31%. To further increase customer satisfaction, the hospital will provide outreach to all divisions related to hospital services.
本研究在卡西赫·本达·西马希总医院的住院病人中进行。本研究的目的是确定质量和设施对住院病人满意度的影响程度,无论是部分的还是同时的。本研究采用描述性和关联性的定量方法。Arjuna, Nakula, Shinta和Bima病房的住院患者成为本研究的分析单位。这项研究的样本包括90名受访者。本研究采用分层随机抽样,采用系统随机抽样方法。除了验证研究工具的有效性和可靠性外,分析方法采用多元线性回归分析。研究发现,服务质量对住院患者满意度的部分影响为12.01%,设施对住院患者满意度的部分影响为19.01%。然而,总的效果只有31%。为了进一步提高客户满意度,医院将向所有与医院服务相关的部门提供外展服务。
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引用次数: 0
PENGARUH EVENT, IKLAN DAN PROMOSI PENJUALAN TERHADAP KEPUTUSAN PEMBELIAN PRODUK SHOPEE DI SEMARANG 活动、广告和促销活动对三宝垄购物决定的影响
Pub Date : 2023-02-10 DOI: 10.55047/transekonomika.v3i1.365
Nully Huda Imam Khafidhoh, B. Hartono
Developments in this technological era have influenced manufacturers to innovate in promoting their products to consumers, such as promoting their products on the Shopee application. This research aims to analyze the magnitude of the influence of events, advertising and sales promotions on purchase decisions of Shopee consumers in Semarang. In this study, the researchers determined that the sample used was 100 Shopee consumers in Semarang and had at least made transactions at Shopee e-commerce. The analytical test used is an instrument test (validity and reliability), classic assumption test, hypothesis testing and multiple linear regression analysis. The results of this research indicate that variables such as events, advertisements, and sales promotions have a significant effect, either partially or simultaneously, on the purchasing decisions of Shopee consumers in Semarang.
这个技术时代的发展影响了制造商在向消费者推销产品时进行创新,例如在Shopee应用程序上推销他们的产品。本研究旨在分析事件、广告和促销对三宝垄Shopee消费者购买决策的影响程度。在这项研究中,研究人员确定使用的样本是三宝垄的100名Shopee消费者,并且至少在Shopee电子商务上进行过交易。使用的分析检验是工具检验(效度和信度)、经典假设检验、假设检验和多元线性回归分析。本研究结果表明,事件、广告、促销等变量对三宝垄Shopee消费者的购买决策有显著影响,或部分影响,或同时影响。
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引用次数: 0
PENGARUH KUALITAS PRODUK DAN KUALITAS PELAYANAN TERHADAP KEPUASAN KONSUMEN DI MIE GACOAN MAGELANG 产品质量和服务质量对消费者满意度的影响
Pub Date : 2023-01-26 DOI: 10.55047/transekonomika.v3i1.358
B. Kusumawardani, Andhatu Achsa
The purpose of the research is to ascertain how product and service quality affects customers' satisfaction when they purchase meals at Mie Gacoan Magelang. The research employs primary data, such as the distribution of questionnaires and the purpose side as a sampling strategy from at least 60 respondents, or the residents of Magelang, to acquire data from the area where it is done. The suggested research methodology is a quantitative one. When managing its own data using SPSS as a method of analysis, testing the instrument utilizes the forms of validity test, reliability test, classical acceptance test, multiple linear regression equation analysis, t-test, F-test, and test of the coefficient of determination. The data processing analysis results show that Y = 0.865 + 0.270 x 1 + 0.308 x 2 + e, and the fitted R-squared is 0.722, which means that product quality and service quality contribute 72% to consumer satisfaction, with the remaining 38% being the result of other influences that were not taken into consideration.
研究的目的是确定产品和服务质量如何影响顾客的满意度,当他们在米加科恩麦哲朗用餐。本研究采用原始数据,如发放问卷和目的侧作为抽样策略,从至少60名受访者或马格郎居民中获取数据。建议的研究方法是定量的。在使用SPSS作为分析方法管理自己的数据时,对仪器的检验采用了效度检验、信度检验、经典接受检验、多元线性回归方程分析、t检验、f检验、决定系数检验等形式。数据处理分析结果显示,Y = 0.865 + 0.270 x 1 + 0.308 x 2 + e,拟合r方为0.722,说明产品质量和服务质量对消费者满意度的贡献为72%,其余38%为未考虑其他影响的结果。
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引用次数: 0
PROSEDUR PEMBUKAAN REKENING DEPOSITO PADA BANK BAPAS PUSAT 69 在BAPAS中央银行开立存款帐户的程序
Pub Date : 2023-01-26 DOI: 10.55047/transekonomika.v3i1.364
Salman Firmansyah
This study aims to determine the technique of opening and disbursing closing deposit accounts at BPR BAPAS 69 Magelang Head Office. The method in this study is Descriptive Analysis by defining, illustrating, or summarizing data points so that patterns that meet all data conditions can emerge. The results of this study are that the customer must come to the BAPAS 69 BPR office bringing the requirements (KTP/SIM/PASPOR/KITAS and NPWP), visit the Customer Service counter, submit the required files, and fill out a form for opening a BPR BAPAS 69 deposit account at the Head Office Magelang. As for deposits, filling out deposit slips, deposits at teller counters, and collecting deposits at Customer Service counters are examples of deposit procedures. Complete the KTP/SIM/PASPOR/KITAS and NPWP withdrawal requirements, bring a photocopy of one of the requirements and a stamp along with the deposit slip to the Customer Service counter, fill out the deposit withdrawal form, pay a fine if it is not due, and go to the teller counter to withdraw money at the time BPR BAPAS 69 deposit account disbursement procedure, Magelang Head Office.
本研究旨在确定BPR BAPAS 69马格朗总行存款账户的开立和支付技术。本研究中的方法是描述性分析,通过定义,说明或总结数据点,以便能够出现满足所有数据条件的模式。本研究的结果是,客户必须带着要求(KTP/SIM/PASPOR/KITAS和NPWP)来到BAPAS 69 BPR办公室,访问客户服务柜台,提交所需文件,并填写表格,在马格朗总部开设BPR BAPAS 69存款账户。至于存款,填写存款单、到柜员柜台存款、到客户服务柜台提取存款都是存款程序的例子。完成KTP/SIM/PASPOR/KITAS和NPWP提款要求,将其中一项要求的复印件和印章连同存款凭条带到客户服务柜台,填写存款提款表,如果未到期支付罚款,并在BPR BAPAS 69存款账户支付程序时前往柜员柜台提款,Magelang总行。
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引用次数: 0
期刊
Transekonomika: Akuntansi, Bisnis dan Keuangan
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