A. Nawangsari, Kharisma Galuh Cahyanti, Mochammad Ilyas Junjunan
This study aims to answer the question of how simple accounting practices for worm farmers are based on the meaning of accounting for worm farmers. The research method used in this research is multiparadigm research with interpretive as the paradigm. The analysis tool uses transcendental phenomenology with data collection through interviews, observation and documentation. Then the data were analyzed using a set of transcendental phenomenological methods. Among others, analyzing noema, epoche, noesis, intentional analysis, eidetic reduction and finally discussing the results of the interview data. The results of this study are the accounting practices of worm breeders based on the meaning of accounting understood by the informants. The result of this interpretation is "a practice of managing finances by memory or simple recording". Accounting is interpreted as such in accordance with the experience and awareness of worm breeders in running their business. Such meaning outputs to the accounting practices carried out by each informant. The practice referred to here is the practice of recording, measuring costs and also determining profits.
{"title":"Praktik Akuntansi Sederhana Peternak Cacing : Sebuah Studi Fenomenologi di Desa Cabean Kabupaten Madiun Provinsi Jawa Timur","authors":"A. Nawangsari, Kharisma Galuh Cahyanti, Mochammad Ilyas Junjunan","doi":"10.29080/jai.v8i1.856","DOIUrl":"https://doi.org/10.29080/jai.v8i1.856","url":null,"abstract":"This study aims to answer the question of how simple accounting practices for worm farmers are based on the meaning of accounting for worm farmers. The research method used in this research is multiparadigm research with interpretive as the paradigm. The analysis tool uses transcendental phenomenology with data collection through interviews, observation and documentation. Then the data were analyzed using a set of transcendental phenomenological methods. Among others, analyzing noema, epoche, noesis, intentional analysis, eidetic reduction and finally discussing the results of the interview data. The results of this study are the accounting practices of worm breeders based on the meaning of accounting understood by the informants. The result of this interpretation is \"a practice of managing finances by memory or simple recording\". Accounting is interpreted as such in accordance with the experience and awareness of worm breeders in running their business. Such meaning outputs to the accounting practices carried out by each informant. The practice referred to here is the practice of recording, measuring costs and also determining profits.","PeriodicalId":345049,"journal":{"name":"Akuntansi : Jurnal Akuntansi Integratif","volume":"73 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116979797","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}
Abstract This purpose of this study was to determine the effect of earnings management, corporate governance, product market competition on sticky cost behavior by tax incentive policies. This research method uses a quantitative approach. The data collection technique is secondary data of annual financial reports on retail sub-sector companies listed on the Indonesia Stock Exchange for 2016-2020 a total of 28 companies. The samples were determined using purposive sampling. The data analysis method uses moderated regression analysis (MRA). The results of the study are earnings management, corporate governance have a positive and significant effect on sticky cost, and The tax incentive policy is able to moderate the relationship between corporate governance and sticky cost behavior. In this study, it helps to understand the cost behavior of retail sector companies, so it is expected that company management can more accurately estimate the value of the company in the future. The next research is expected to use a qualitative approach to expand studies related to research linking sticky cost behavior.
{"title":"Manajemen Laba, Tata Kelola Perusahaan, Persaingan Pasar Produk Terhadap Perilaku Sticky Cost Di Moderasi Kebijakan Insentif Pajak","authors":"Nurul Fithriyyah, Hero Priono","doi":"10.29080/jai.v7i2.562","DOIUrl":"https://doi.org/10.29080/jai.v7i2.562","url":null,"abstract":"Abstract\u0000This purpose of this study was to determine the effect of earnings management, corporate governance, product market competition on sticky cost behavior by tax incentive policies. This research method uses a quantitative approach. The data collection technique is secondary data of annual financial reports on retail sub-sector companies listed on the Indonesia Stock Exchange for 2016-2020 a total of 28 companies. The samples were determined using purposive sampling. The data analysis method uses moderated regression analysis (MRA). The results of the study are earnings management, corporate governance have a positive and significant effect on sticky cost, and The tax incentive policy is able to moderate the relationship between corporate governance and sticky cost behavior. In this study, it helps to understand the cost behavior of retail sector companies, so it is expected that company management can more accurately estimate the value of the company in the future. The next research is expected to use a qualitative approach to expand studies related to research linking sticky cost behavior.","PeriodicalId":345049,"journal":{"name":"Akuntansi : Jurnal Akuntansi Integratif","volume":"19 3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132176192","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}
Abstract The purpose of this study is determining the significance of the effect of the social performance on the performance of Islamic commercial banks in Indonesia for the 2013-2018 period. This study is using quantitative method which analyzes numeric data. The subjects of this study are 11 Islamic Commercial Banks in Indonesia. The data used in this study are secondary data collected from financial reports published by each of these Islamic banks and from related institutions such as the Financial Services Authority (OJK). The sampling technique used in this study is purposive sampling. The analysis technique used in this study is to use panel data regression method. The variables used in this study are CAR, NPF, FDR, NOM, BOPO, and Total Financing representing the intermediation function, while PSR, QR, RFS, and ZR representing social performance, and ROA represents financial performance. The results of this study obtained t table = 2,000404, partially shows t-statistics from CAR (6.004286) and NOM (6.084585) have a significant positive effect on ROA, BOPO (-12.12633) has a significant negative effect on ROA, while NPF (0,417724), FDR (0,844224), PSR (0,966032), QR (0,753435), RFS (0,847492), and ZR (0,311068) had no significant effect on ROA. Simultaneously, the results show that the Fcount > Ftable value is 46,44560 > 2.01 that all intermediation function variables and social performance have a positive and significant effect on ROA. Based on the results of the study, all social performance seems only to fulfill obligations as a Sharia Bank, it is recommended that professionalism related to social functions be arranged in accordance with Sharia teachings and the Government establishes a kind of BUMN that specifically manages Sharia banking.
{"title":"Analisis Pengaruh Fungsi Intermediasi dan Kinerja Sosial Terhadap Kinerja Keuangan Bank Umum Syariah di Indonesia","authors":"M. Zakiyudin, M. A. Mufraini","doi":"10.29080/jai.v7i2.647","DOIUrl":"https://doi.org/10.29080/jai.v7i2.647","url":null,"abstract":"Abstract\u0000The purpose of this study is determining the significance of the effect of the social performance on the performance of Islamic commercial banks in Indonesia for the 2013-2018 period. This study is using quantitative method which analyzes numeric data. The subjects of this study are 11 Islamic Commercial Banks in Indonesia. The data used in this study are secondary data collected from financial reports published by each of these Islamic banks and from related institutions such as the Financial Services Authority (OJK). The sampling technique used in this study is purposive sampling. The analysis technique used in this study is to use panel data regression method. The variables used in this study are CAR, NPF, FDR, NOM, BOPO, and Total Financing representing the intermediation function, while PSR, QR, RFS, and ZR representing social performance, and ROA represents financial performance. The results of this study obtained t table = 2,000404, partially shows t-statistics from CAR (6.004286) and NOM (6.084585) have a significant positive effect on ROA, BOPO (-12.12633) has a significant negative effect on ROA, while NPF (0,417724), FDR (0,844224), PSR (0,966032), QR (0,753435), RFS (0,847492), and ZR (0,311068) had no significant effect on ROA. Simultaneously, the results show that the Fcount > Ftable value is 46,44560 > 2.01 that all intermediation function variables and social performance have a positive and significant effect on ROA. Based on the results of the study, all social performance seems only to fulfill obligations as a Sharia Bank, it is recommended that professionalism related to social functions be arranged in accordance with Sharia teachings and the Government establishes a kind of BUMN that specifically manages Sharia banking.","PeriodicalId":345049,"journal":{"name":"Akuntansi : Jurnal Akuntansi Integratif","volume":"214 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122377603","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}
Abstract The purpose of this study is to determine the effect of organization culture on budgetary slack with organizational commitment and budget participation as mediating variables. This research method uses a quantitative approach. The data collection technique is a questionnarie. The sample in this study uses purposive sampling that is 60 samples. The analysing technique of this study uses Smart PLS 3.0. The results of this study are organization culture that has a significant effect on organization commitment, organization culture has a significant effect on budgetary participation, organization commitment has a significant effect on budgetary slack, organization culture doesn't have a significant effect on budgetary slack, organization culture has an effect on budgetary slack mediated by organization commitment, and organization culture influence the budgetary slack which is mediated by budget participation.
{"title":"Pengaruh Budaya Organisasi Terhadap Senjangan Anggaran dengan Komitmen Organisasi dan Partisipasi Anggaran Sebagai Variabel Intervening","authors":"N. Aisyah, Endah Susilowati","doi":"10.29080/jai.v7i2.545","DOIUrl":"https://doi.org/10.29080/jai.v7i2.545","url":null,"abstract":"Abstract\u0000The purpose of this study is to determine the effect of organization culture on budgetary slack with organizational commitment and budget participation as mediating variables. This research method uses a quantitative approach. The data collection technique is a questionnarie. The sample in this study uses purposive sampling that is 60 samples. The analysing technique of this study uses Smart PLS 3.0. The results of this study are organization culture that has a significant effect on organization commitment, organization culture has a significant effect on budgetary participation, organization commitment has a significant effect on budgetary slack, organization culture doesn't have a significant effect on budgetary slack, organization culture has an effect on budgetary slack mediated by organization commitment, and organization culture influence the budgetary slack which is mediated by budget participation.","PeriodicalId":345049,"journal":{"name":"Akuntansi : Jurnal Akuntansi Integratif","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128600601","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}
Endra Wahyu Ningdiyah, Wahidahwati Wahidahwati, N. Asyik
Abstract This study aims to determine the effect of company characteristics and corporate governance on internet financial reporting in pharmaceutical companies in Indonesia for the 2015-2019 period. Variables The characteristics of the companies examined in this study are company size, profitability, liquidity, leverage and company registered age, while corporate governance is measured by the structure of public ownership and the size of the board of commissioners. The sampling method used was purposive sampling method. The number of companies sampled in this study were 8 pharmaceutical companies listed on the IDX in the 2015-2019 period. The data used are secondary data. The data analysis method used in this research is logistic regression. The results of this study indicate that liquidity and leverage have an effect on the timeliness of IFRs. However, company size, profitability, company registered age, public ownership structure and board size do not affect the timeliness of IFRs.
{"title":"Karakteristik Perusahaan dan Good Corporate Governance Sebagai Determinan Internet Financial Reporting di Indonesia","authors":"Endra Wahyu Ningdiyah, Wahidahwati Wahidahwati, N. Asyik","doi":"10.29080/jai.v7i2.567","DOIUrl":"https://doi.org/10.29080/jai.v7i2.567","url":null,"abstract":"Abstract\u0000This study aims to determine the effect of company characteristics and corporate governance on internet financial reporting in pharmaceutical companies in Indonesia for the 2015-2019 period. Variables The characteristics of the companies examined in this study are company size, profitability, liquidity, leverage and company registered age, while corporate governance is measured by the structure of public ownership and the size of the board of commissioners. The sampling method used was purposive sampling method. The number of companies sampled in this study were 8 pharmaceutical companies listed on the IDX in the 2015-2019 period. The data used are secondary data. The data analysis method used in this research is logistic regression. The results of this study indicate that liquidity and leverage have an effect on the timeliness of IFRs. However, company size, profitability, company registered age, public ownership structure and board size do not affect the timeliness of IFRs.","PeriodicalId":345049,"journal":{"name":"Akuntansi : Jurnal Akuntansi Integratif","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123565631","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}
Abstract This study aims to examine the effect of implementing good corporate governance on customer loyalty in Islamic commercial banks. The type of research used is quantitative explanation. The data source used is secondary data, namely the annual financial report and reports on the implementation of good corporate governance of Islamic commercial banks for the 2014-2020 period. The population in this study were all Islamic commercial banks listed on the official statistical website of OJK which amounted to 12 Islamic commercial banks using purposive sampling technique. The data analysis used was panel data regression, and hypothesis testing with the SPPS application. The results of the study indicate that the implementation of GCG has no effect on customer loyalty of Islamic commercial banks. Thus, customer loyalty in Islamic commercial banks is not formed because of the implementation of GCG in Islamic bank management. So every increase in customer loyalty in Islamic banks is not affected by the implementation of GCG. The contribution of this study states that the GCG signal cannot predict customer loyalty. Because customer loyalty is determined by the services provided by Islamic commercial banks.
{"title":"Good Corporate Governance (GCG) Sebagai Faktor Penentu Loyalitas Nasabah Bank Umum Syariah","authors":"Fena Ulfa Aulia, Novieta Merry Charolina, Lasmi Febrianingrum","doi":"10.29080/jai.v7i2.568","DOIUrl":"https://doi.org/10.29080/jai.v7i2.568","url":null,"abstract":"Abstract\u0000This study aims to examine the effect of implementing good corporate governance on customer loyalty in Islamic commercial banks. The type of research used is quantitative explanation. The data source used is secondary data, namely the annual financial report and reports on the implementation of good corporate governance of Islamic commercial banks for the 2014-2020 period. The population in this study were all Islamic commercial banks listed on the official statistical website of OJK which amounted to 12 Islamic commercial banks using purposive sampling technique. The data analysis used was panel data regression, and hypothesis testing with the SPPS application. The results of the study indicate that the implementation of GCG has no effect on customer loyalty of Islamic commercial banks. Thus, customer loyalty in Islamic commercial banks is not formed because of the implementation of GCG in Islamic bank management. So every increase in customer loyalty in Islamic banks is not affected by the implementation of GCG. The contribution of this study states that the GCG signal cannot predict customer loyalty. Because customer loyalty is determined by the services provided by Islamic commercial banks.","PeriodicalId":345049,"journal":{"name":"Akuntansi : Jurnal Akuntansi Integratif","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134212876","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}
Abstract This research is based on the many problems that occur caused by mining companies that are still lacking in economic, environmental, and social responsibility resulting from the company's activities. This research uses a quantitative approach method. The observation period 2018-2020 using secondary data taken from the official website of the Indonesia Stock Exchange and the official website of the mining company that was used as the research sample. This research shows that only liquidity has an effect on sustainability report, while audit committee, managerial ownership, independent commissioner, board of commissioners, board of directors and profitability have no effect on sustainability report.
{"title":"Pengaruh Mekanisme Good Corporate Governance dan Kinerja Keuangan Terhadap Pelaporan Pengungkapan Keberlanjutan","authors":"Ashari Lintang Yudhanti, Ela Listianto","doi":"10.29080/jai.v7i2.622","DOIUrl":"https://doi.org/10.29080/jai.v7i2.622","url":null,"abstract":"Abstract\u0000This research is based on the many problems that occur caused by mining companies that are still lacking in economic, environmental, and social responsibility resulting from the company's activities. This research uses a quantitative approach method. The observation period 2018-2020 using secondary data taken from the official website of the Indonesia Stock Exchange and the official website of the mining company that was used as the research sample. This research shows that only liquidity has an effect on sustainability report, while audit committee, managerial ownership, independent commissioner, board of commissioners, board of directors and profitability have no effect on sustainability report.","PeriodicalId":345049,"journal":{"name":"Akuntansi : Jurnal Akuntansi Integratif","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126831086","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}
Abstract PSAK 71 is officially effective in 2020, banking issuers are required to include the formation of CKPN. The purpose of this study is to determine the analysis of the implementation of PSAK 71 against the allowance for impairment losses at PT. Bank XYZ Tbk. The data analysis of this research was carried out from 2017 to 2019, because PT. Bank XYZ Tbk has implemented PSAK 71 from an early age in 2017. The method used in this research is descriptive qualitative. The results of this study are the determination of CKPN, recognition and measurement of CKPN PT. Bank XYZ Tbk is in compliance with PSAK 71. Where PT. Bank XYZ Tbk recognizes and measures allowance for losses for financial instruments totaling ECL - 12 months if credit risk is low and there is no significant increase. On the other hand, PT. Bank XYZ Tbk will recognize and measure the allowance for losses for financial instruments based on the ECL lifetime of the financial instrument, if the credit risk of the financial instrument has experienced a significant increase from the time of initial recognition. PT. XYZ Tbk uses information that is forward looking.
摘要psak 71于2020年正式生效，要求银行发行方纳入CKPN形成。本研究的目的是确定PSAK 71对PT. Bank XYZ Tbk的减值损失准备的实施分析。本研究的数据分析是在2017年至2019年进行的，因为PT. Bank XYZ Tbk从2017年就开始实施PSAK 71。本研究采用描述定性方法。本研究的结果是CKPN的测定，CKPN PT的识别和测量。Bank XYZ Tbk符合PSAK 71。如果信用风险较低且没有显著增加，则PT. Bank XYZ Tbk确认并计量总计为ECL - 12个月的金融工具的损失准备。另一方面，如果金融工具的信用风险自初始确认时起已显著增加，则PT. Bank XYZ Tbk将根据金融工具的ECL寿命确认和计量金融工具的损失准备。PT. XYZ Tbk使用前瞻性信息。
{"title":"Analisis Implementasi PSAK 71 Terhadap Cadangan Kerugian Penurunan Nilai (Studi Kasus Pada PT Bank XYZ Tbk)","authors":"D. Rahayu","doi":"10.29080/jai.v7i1.315","DOIUrl":"https://doi.org/10.29080/jai.v7i1.315","url":null,"abstract":"\u0000\u0000\u0000Abstract\u0000PSAK 71 is officially effective in 2020, banking issuers are required to include the formation of CKPN. The purpose of this study is to determine the analysis of the implementation of PSAK 71 against the allowance for impairment losses at PT. Bank XYZ Tbk. The data analysis of this research was carried out from 2017 to 2019, because PT. Bank XYZ Tbk has implemented PSAK 71 from an early age in 2017. The method used in this research is descriptive qualitative. The results of this study are the determination of CKPN, recognition and measurement of CKPN PT. Bank XYZ Tbk is in compliance with PSAK 71. Where PT. Bank XYZ Tbk recognizes and measures allowance for losses for financial instruments totaling ECL - 12 months if credit risk is low and there is no significant increase. On the other hand, PT. Bank XYZ Tbk will recognize and measure the allowance for losses for financial instruments based on the ECL lifetime of the financial instrument, if the credit risk of the financial instrument has experienced a significant increase from the time of initial recognition. PT. XYZ Tbk uses information that is forward looking.\u0000\u0000\u0000","PeriodicalId":345049,"journal":{"name":"Akuntansi : Jurnal Akuntansi Integratif","volume":"81 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122645499","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}
Abstract The research objective is to examine the effect of liquidity, leverage and profitability on firm value through the intervening dividend policy variable. The sampling method used is purposive sampling method. The data analysis method in this research uses path analysis. The results of the research reveal that liquidity and profitability do not have a positive and significant effect on dividend policy. Leverage has a positive and significant effect on dividend policy. Liquidity and profitability do not have a positive and significant effect on firm value. Leverage has a positive and significant effect on firm value. Dividend policy has no positive and significant effect on firm value. Liquidity and leverage indirectly have no positive and significant effect on firm value through dividend policy dividend. While profitability indirect but significant positive effect on firm value through dividend policy.
{"title":"Dividend Policy Sebagai Intervening Hubungan Rasio Keuangan Terhadap Firm Value Di BEI","authors":"Guruh Marhaenis Handoko Putro, Eva Wany","doi":"10.29080/jai.v7i1.400","DOIUrl":"https://doi.org/10.29080/jai.v7i1.400","url":null,"abstract":"\u0000\u0000\u0000Abstract\u0000The research objective is to examine the effect of liquidity, leverage and profitability on firm value through the intervening dividend policy variable. The sampling method used is purposive sampling method. The data analysis method in this research uses path analysis. The results of the research reveal that liquidity and profitability do not have a positive and significant effect on dividend policy. Leverage has a positive and significant effect on dividend policy. Liquidity and profitability do not have a positive and significant effect on firm value. Leverage has a positive and significant effect on firm value. Dividend policy has no positive and significant effect on firm value. Liquidity and leverage indirectly have no positive and significant effect on firm value through dividend policy dividend. While profitability indirect but significant positive effect on firm value through dividend policy.\u0000\u0000\u0000","PeriodicalId":345049,"journal":{"name":"Akuntansi : Jurnal Akuntansi Integratif","volume":"103 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124588364","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}
Abstract This study aims to test empirically: 1) The role of IT 2) The effect of the accounting learning process 3) Institutional response to Covid-19 on Teaching Performance of Accounting lecturers with Transfer Knowledge as an Intervening Variable, which consists of three independent variables, namely the Role of IT (X1) , Accounting Learning Process (X2), Institutional Response to Covid-19 (X3) with the dependent variable Accounting Lecturer Teaching Performance (Y), and the intervening variable Transfer Knowledge (Z). The source of the data used in this study comes from the answers to the questionnaires distributed to the Accounting Lecturers in Indonesia. The questionnaire was distributed via the geogle link from, the respondents who filled in were 124 people. The analysis technique uses data that includes the outer model, inner model and path analysis with Smart PLS 3.0. The results of this study are that the accounting learning process and institutional responses to Covid-19 have a positive and significant effect on the teaching performance of accounting lecturers and are mediated by transfer knowledge.
{"title":"Model Proses Pembelajaran Akuntansi: Peran Teknologi Informasi Dikalangan Dosen Akuntansi Pada Masa Pandemi","authors":"Nur Ravita Hanun, Aisha Hanif, M. Yani","doi":"10.29080/jai.v7i1.384","DOIUrl":"https://doi.org/10.29080/jai.v7i1.384","url":null,"abstract":"\u0000\u0000\u0000Abstract\u0000This study aims to test empirically: 1) The role of IT 2) The effect of the accounting learning process 3) Institutional response to Covid-19 on Teaching Performance of Accounting lecturers with Transfer Knowledge as an Intervening Variable, which consists of three independent variables, namely the Role of IT (X1) , Accounting Learning Process (X2), Institutional Response to Covid-19 (X3) with the dependent variable Accounting Lecturer Teaching Performance (Y), and the intervening variable Transfer Knowledge (Z).\u0000The source of the data used in this study comes from the answers to the questionnaires distributed to the Accounting Lecturers in Indonesia. The questionnaire was distributed via the geogle link from, the respondents who filled in were 124 people. The analysis technique uses data that includes the outer model, inner model and path analysis with Smart PLS 3.0. The results of this study are that the accounting learning process and institutional responses to Covid-19 have a positive and significant effect on the teaching performance of accounting lecturers and are mediated by transfer knowledge.\u0000\u0000\u0000","PeriodicalId":345049,"journal":{"name":"Akuntansi : Jurnal Akuntansi Integratif","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117173295","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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