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Pengaruh Penerapan SAP, Pemanfaatan SIA Keuangan Daerah, Peran Internal Audit, dan SPI Pemerintah terhadap Kualitas Laporan Keuangan 水资源分配、地方财政利用、审计内部作用和政府SPI对财务报表质量的影响
Pub Date : 2023-07-18 DOI: 10.33476/jamer.v2i1.31
Imelda Sari, Nurlita Malawat, Kanaya Lapae, A. Budiman
Penelitian ini bertujuan untuk menguji pengaruh penerapan Standar Akuntansi Pemerintah, pemanfaatan Sistem Informasi Akuntansi Keuangan Daerah, peran Internal Audit, dan Sistem Pengendalian Intern Pemerintah Terhadap Kualitas Laporan Keuangan. Penelitian ini menggunakan sampel Kelurahan pada Kecamatan Cilincing dan terdaftar dalam Sekretariat Kota Administrasi Kota Jakarta Utara. Jenis penelitian ini adalah kuantitatif. Penelitian ini menggunakan data primer yaitu dengan teknik kuesioner. Metode analisis yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa penerapan standar akuntansi pemerintah dan pemanfaatan sistem informasi akuntansi keuangan daerah berpengaruh terhadap kualitas laporan keuangan. Sedangkan peran internal audit dan sistem pengendalian intern pemerintah tidak berpengaruh terhadap kualitas laporan keuangan. Implikasi penelitian ini agar variabel dalam penelitian ini dapat menjadi bahan pertimbangan bagi para penyusun laporan keuangan dalam meningkatkan kualitas laporan yang dihasilkan serta dapat membantu bagi para penyusun laporan keuangan menerapkan SAP dan SPI yang memadai.
本研究旨在测试政府会计标准实施、地方会计信息系统利用、审计内部角色和政府内部控制财务报表质量的影响。该研究采用输血样本为北雅加达市行政秘书处登记。这种研究类型是定量的。本研究采用初级数据采用问卷技术。使用的分析方法是多元线性回归分析。研究结果表明,政府会计标准的应用和区域财务会计信息系统的利用对财务报表的质量有影响。而审计的内部作用和政府内部控制系统对财务报表的质量没有影响。本研究的含义是,本研究中的变量可以作为财务报表编译器的考虑因素,以提高其结果报告的质量,并可以帮助财务报表编译器应用适当的SAP和SPI。
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引用次数: 0
Pengaruh Lingkungan Kerja terhadap Work Engagement Melalui Motivasi Intrinsik Dosen 工作环境通过教授内在动机对工作接触的影响
Pub Date : 2023-07-18 DOI: 10.33476/jamer.v2i1.48
Pengaruh Lingkungan, Kerja terhadap Work, Engagement Melalui, Motivasi Intrinsik, Dosen Muchtadin, A. Info
Penelitian ini bertujuan mengetahui seberapa besar lingkungan kerja berdampak terhadap work engagement melalui motivasi intrinsik. Sampel penelitian berjumlah 73 orang dosen. Pengambilan sampel dilakukan di Indonesia melalui purposive sampling dengan kriteria yaitu dosen.  Data dianalisa menggunakan PLS-SEM. Hasil penelitian menemukan bahwa lingkungan kerja berpengaruh positif signifikan terhadap motivasi intrinsik dan juga work engagement. Motivasi intrinsik ditemukan memediasi pengaruh lingkungan kerja terhadap work engagement. Penelitian ini berkontribusi pada peningkatan work engagement melalui motivasi intrinsik dan lingkungan kerja pada dosen di program studi terakreditasi Baik Sekali di Indonesia.
这项研究旨在了解工作环境有多大影响工作经历一次重要的内在动力。研究样本共有73人讲师。在印尼进行抽样标准即通过抽样purposive讲师。数据分析使用PLS-SEM。研究发现,工作环境对内在动机和工作结合有积极的影响。内在动机被发现影响工作环境对工作接触的影响。通过这项研究有助于增加工作一次重要的内在动机和工作环境在课程的讲师认证在印尼真是太好了。
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引用次数: 2
Pengaruh Rasio Likuiditas, Solvabilitas dan Profitabilitas Terhadap Harga Saham Pada Perusahaan Indeks LQ45 对LQ45指数股票价格股价的流动性、偿偿性和盈利能力比的影响
Pub Date : 2023-01-26 DOI: 10.33476/jamer.v1i2.43
Erina Amarvia Yunazar, Auliffi Ermian Challen, Elmanizar Elmanizar
Penelitian ini bertujuan untuk menganalisis pengaruh antara rasio likuiditas, rasio solvabilitas, dan rasio profitabilitas terhadap harga saham. Penelitian ini menggunakan sampel perusahaan yang termasuk dalam indeks LQ45 yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2021. Teknik analisis yang digunakan adalah analisis regresi linier berganda. Pengujian hipotesis yang digunakan adalah uji statistik secara parsial (uji-t) dengan hasil pengujian menunjukkan bahwa hanya variabel rasio solvabilitas berpengaruh negatif terhadap harga saham dan rasio profitabilitas yang berpengaruh positif terhadap harga saham. Sedangkan variabel rasio likuiditas tidak berpengaruh terhadap harga saham.
本研究旨在分析流动性比率、偿偿性比率和股价利润率比率之间的影响。这项研究使用了2018 -2021年在印尼证券交易所注册的LQ45指数中的公司样本。所使用的分析技术是多元线性回归分析。所使用的假设测试是部分统计结果(uj -t),结果表明只有偿付比率变量对股票价格有负面影响,而利成率率对股票价格有积极影响。然而流动性比的可变并不影响股票价格。
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引用次数: 0
Pengaruh Pajak Dan Kepemilikan Asing Terhadap Keputusan Perusahaan Untuk Melakukan Transfer Pricing (Studi Empiris Perusahaan Manufaktur yang Terdaftar BEI Tahun 2016-2020) 对外国税收和所有权对公司进行prigi转让的决定的影响(2011 -2020年上市制造企业实证研究)
Pub Date : 2023-01-26 DOI: 10.33476/jamer.v1i2.30
Fikra Nur Syahbana, Suhirman Madjid, A. Mahmud, Kanaya Lapae
Tujuan dari penelitian ini adalah untuk mengetahui pengaruh pajak dan kepemilikan asing terhadap keputusan perusahaan menggunakan transfer pricing. Data sekunder digunakan dalam penelitian ini. Perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2016-2020 digunakan sebagai sampel penelitian, dengan jumlah 28 perusahaan diperoleh melalui metode purposive sampling. Teknik analisis yang digunakan dalam penelitian ini adalah regresi linier berganda. Berdasarkan hasil penelitian ini, variabel pajak dan kepemilikan asing berpengaruh positif signifikan terhadap keputusan perusahaan menggunakan transfer pricing.
本研究的目的是确定税收和外国所有权对企业转让价格的影响。次要数据用于本研究。2011 -2020年,在印尼证券交易所注册的制造公司被用作研究样本,通过采样方法获得了28家公司。本研究使用的分析技术是多元线性回归。根据这项研究的结果,税收变量和国外所有权对公司的转账计划产生了积极的影响。
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引用次数: 0
Kompensasi, Disiplin Kerja, dan Motivasi terhadap Kinerja Karyawan Bank Rakyat Indonesia Cabang Magetan 薪酬、工作纪律和激励印尼人民银行雇员表现的动机
Pub Date : 2023-01-26 DOI: 10.33476/jamer.v1i2.37
Olyn Seftani Haryanto, F. Farida
Daya saing di sebuah perusahaan tidak luput dari kinerja karyawan termasuk dalam dunia perbankaan. Kinerja karyawan dapat diukur dari karyawan yang memiliki motivasi dan disiplin kerja yang optimal dan memiliki integritas tinggi pada lingkup perusahaan, karyawan atau biasa disebut sumber daya manusia adalah sebagai penggerak ekonomu dan juga merupakan penggerak utama dalam pencapaian tujuan suatu perusahaan. Penelitian ini memiliki tujuan untuk menguji pengaruh kompensasi, disiplin kerja dan motivasi terhadap kinerja karyawan pada Bank Rakyat Indonesia Cabang Magetan. penelitian ini dilakukan kepada 55 responden yaitu karyawan pada Bank Rakyat Indonesia Cabang Magetan dengan menggunkan metode probability sampling. Data penelitian diperoleh dengan membagikan kuisioner mengenai kompensasi, disiplin kerja, motivasi dan kinerja karyawan secara langsung kepada responden. Peneliti melakukan analisis data dengan menggunkaan software SPSS 24. Teknik analisis yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial kompensasi, disiplin kerja dan motivasi berpengaruh positif dan signifikan terhadap kinerja karyawan.  
企业的竞争能力也不例外,员工表现也不例外。员工的表现可以从最优的工作动机和纪律以及对公司环境高度忠诚的员工来衡量,他们是你的经济推动者,也是实现企业目标的主要推动者。本研究的目的是测试印尼人民银行(Indonesia Bank of union Magetan)员工绩效的补偿、工作纪律和动机。这项研究对象是印度尼西亚人民银行(Bank of Indonesia people branch)的55名员工,他们采用了可能的抽样方法。研究数据是通过与受访者直接分享有关赔偿、工作纪律、动机和绩效的调查问卷获得的。研究人员使用SPSS软件24进行数据分析。所使用的分析技术是多元线性回归。研究结果表明,部分补偿、工作纪律和动机对员工的表现产生积极和显著的影响。
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引用次数: 0
Pengaruh Content Marketing, Sales Promotion, Personal Selling Dan Brand Image Terhadap Minat Beli Pada CV Laditri Karya
Pub Date : 2023-01-26 DOI: 10.33476/jamer.v1i2.29
Tia Hardiyanah, Rini Hidayati, Ananta Hagabean Nasution, M. Muslikh, Siti Marhamah
Penelitian ini dilakukan dengan tujuan untuk menguji pengaruh content marketing, sales promotion, personal selling dan brand image terhadap minat beli pada CV Laditri Karya. Sampel yang digunakan dalam penelitian sebanyak 100 pengikut akun Instagram @laditrikarya dengan metode survei berupa instrumen kuesioner yang diolah menggunakan SPSS 24. Hasil penelitian ini menyatakan bahwa : (1) content marketing tidak berpengaruh signifikan terhadap minat beli. (2) sales promotion berpengaruh positif dan signifikan terhadap minat beli. (3) personal selling tidak berpengaruh signifikan terhadap minat beli. (4) brand image berpengaruh positif dan signifikan terhadap minat beli. (5) content marketing, sales promotion, personal selling dan brand image berpengaruh terhadap minat beli secara simultan
这项研究的目的是测试潜在的营销营销、销售推广、个人销售和品牌形象对购买受聘工作人员简历的影响。在Instagram账号@ laditritriwork的100个粉丝的研究中使用的样本是使用SPSS 24处理问卷工具的调查工具。这项研究的结果表明:(1)市场营销对购买者的兴趣没有重大影响。销售推广对购买感产生积极而重要的影响。(3)个人销售对购买感没有重大影响。品牌形象对购买感具有积极和重要的影响。(5)市场营销、销售促进、个人销售和品牌形象同时影响购买力
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引用次数: 1
Investigasi Faktor-Faktor yang Menentukan Produktivitas Kerja Pegawai Dinas BKPSDM Kota Tangerang 调查影响唐郎市BKPSDM服务人员工作效率的因素
Pub Date : 2022-07-22 DOI: 10.33476/jamer.v1i1.1
Ayasha Prameswari, La Diadhan Hukama
This study aims to describe organizational citizenship behavior as a mediation of perceived organizational support and organizational commitment to the work productivity of BKPSDM Tangerang City employees. The sampling technique used is a saturated sampling technique by making all employees of BKPSDM Kota Tangerang as a sample. The results show that Perceived organizational support and organizational commitment have a positive and significant effect on organizational citizenship behavior. Perceived organizational support, organizational commitment and organizational citizenship behavior have a positive and significant effect on work productivity in employees of BKPSDM Tangerang City. Organizational citizenship behavior has not been able to mediate the relationship between perceived organizational support and organizational commitment to the work productivity of BKPSDM employees of Tangerang City.
本研究旨在探讨组织公民行为在BKPSDM坦格朗市员工组织支持感和组织承诺对工作效率的中介作用。采用的抽样技术是饱和抽样技术,以BKPSDM Kota Tangerang的所有员工为样本。结果表明,组织支持感和组织承诺对组织公民行为有显著的正向影响。感知组织支持、组织承诺和组织公民行为对坦格朗市BKPSDM员工的工作效率有显著的正向影响。组织公民行为并不能中介组织支持感与组织承诺对坦格朗市BKPSDM员工工作效率的影响。
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引用次数: 0
Peran Informasi Fundamental Dalam Memprediksi Financial Distress Perusahaan 关于预测企业离职压力的基本信息的作用
Pub Date : 2022-07-22 DOI: 10.33476/jamer.v1i1.10
Nurjanah, Alyta Shabrina Zusryn, Ananta Hagabean Nasution
Topics related to financial distress need to be reviewed, especially in unstable economicconditions. The purpose of this study was to determine the effect of profitability, leverage,liquidity, and firm size on financial distress. The research method used is a quantitativemethod. This study was conducted on LQ45 companies listed on the Indonesia StockExchange, and this study used secondary data for the 2015-2019 period. The sample usedas many as 28 companies through purposive sampling method. The analytical methodused is panel data regression analysis technique. The results of this study indicate that thevariables of profitability, liquidity, and firm size have a positive and significant effect onfinancial distress. Furthermore, the leverage variable has no significant effect on financialdistress. The managerial implication of the research is that managers need to pay attentionto the details of the company's liquidity conditions to reduce the consequences of financialdistress.
需要审查与金融困境有关的主题,特别是在不稳定的经济条件下。本研究的目的是确定盈利能力、杠杆、流动性和公司规模对财务困境的影响。所采用的研究方法是定量方法。本研究是对在印度尼西亚证券交易所上市的LQ45公司进行的,本研究使用了2015-2019年期间的二手数据。本研究采用目的性抽样的方法,选取了多达28家企业。分析方法采用面板数据回归分析技术。研究结果表明,盈利能力、流动性和企业规模对财务困境具有显著的正向影响。此外,杠杆变量对财务困境没有显著影响。该研究的管理含义是,管理者需要关注公司流动性状况的细节,以减少财务困境的后果。
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引用次数: 0
Faktor-Faktor Fundamental Harga Saham Pada Perusahaan Sektor Energi 能源部门企业股价的基本因素
Pub Date : 2022-07-22 DOI: 10.33476/jamer.v1i1.6
Hesty Juni Tambuati Subing, Tri Wahyu
This study aims to analyze the effect of Current Ratio (CR), Debt to EquityRatio (DER), Return on Investment (ROI), Earning per Share (EPS) on stock prices. This study uses a sample of the main board energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020 with purposive sampling technique and obtained a sample of 26 companies. The analysis technique used is multiple linear regression analysis, taking into account the classical assumption test requirements. The hypothesis testing used is a partial statistical test (t-test) and simultaneous statistical test (f-test) with the test results showing that only the Return on Investment variable (ROI), and Earning per Share (EPS) which have a significant effect with a positive direction, this indicates that the company has been able to prosper its shareholders, while the Current Ratio (CR) and Debt to Equity Ratio (DER) variables have no effect. Simultaneous test results (test) show that simultaneously Current Ratio (CR), Debt to Equity Ratio (DER), Return on Investment (ROI), Earning per Share (EPS) have a significant effect on stock price.
本研究旨在分析流动比率(CR)、负债权益比率(DER)、投资回报率(ROI)、每股收益(EPS)对股价的影响。本研究以2016-2020年在印度尼西亚证券交易所(IDX)上市的主板能源行业公司为样本,采用有目的抽样技术,获得了26家公司的样本。考虑到经典假设检验要求,采用多元线性回归分析方法进行分析。使用的假设检验是部分统计检验(t检验)和同时统计检验(f检验),检验结果表明,只有投资回报率变量(ROI)和每股收益(EPS)具有显著的正向影响,这表明公司已经能够繁荣其股东,而流动比率(CR)和债务与权益比率(DER)变量没有影响。同时测试结果(test)表明,同时流动比率(CR)、负债权益比(DER)、投资回报率(ROI)、每股收益(EPS)对股票价格有显著影响。
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引用次数: 0
Pengaruh Nilai Sosial, Citra Negara, dan Gaya Hidup Pada Kosmetik Korea Selatan 社会价值、国家形象和生活方式对韩国化妆品的影响
Pub Date : 2022-07-22 DOI: 10.33476/jamer.v1i1.2
Febby Pramestiwi, I. Annisa
This research was conducted on consumers of facial care cosmetic products from South Korea. This study aims to explain the effect of social values, national image, and lifestyle together or in part on purchasing decisions. In this study, the data collection method used a questionnaire with purposive sampling technique in which respondents had bought and used facial care cosmetic products from South Korea and obtained as many as 153 respondents. This study uses multiple linear regression analysis with IBM SPSS Statistics version 26 program. The results show that: (1) social value variable has a positive and significant effect on purchasing decisions, (2) country image variable has a positive and significant effect on purchasing decisions, (3) lifestyle variable has a positive and significant effect on purchasing decisions.
本研究是针对韩国面部护理化妆品的消费者进行的。本研究旨在解释社会价值观、国家形象和生活方式对购买决策的共同或部分影响。在本研究中,数据收集方法采用有目的抽样法的调查问卷,调查对象从韩国购买并使用过面部护理化妆品,调查对象多达153人。本研究采用IBM SPSS Statistics version 26程序进行多元线性回归分析。结果表明:(1)社会价值观变量对购买决策有正向显著影响;(2)国家形象变量对购买决策有正向显著影响;(3)生活方式变量对购买决策有正向显著影响。
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引用次数: 1
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Journal of Accounting, Management, and Economics Research (JAMER)
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