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Research paper thumbnail of Jenjang Karir Akuntan: Perspektif Mahasiswa

Jurnal Riset Akuntansi dan Keuangan

Career path is the main determinant of someone to choose a study program. Of course, before choos... more Career path is the main determinant of someone to choose a study program. Of course, before choosing a study program, a student (prospective student) has various perceptions about his/ her chosen study program. This study aims to examine the effect of student perceptions on career paths. This exploration was designed using a four Likert scale questionnaire. Questionnaires were distributed using a google form based on convenience sampling. Furthermore, the questionnaire was processed using Warp-PLS. The conclusions from this study (1) students' perceptions have a negative effect on career paths (2) the role of lecturers (teacher role) is able to moderate students' perceptions of career paths. This study uses moderating variables to strengthen previous research on the importance of the role of lecturers in developing the career paths of accounting students, as well as being the main study in which no studies have discussed the moderating effect of the role of lecturers in the ...

Research paper thumbnail of Pemilihan Program Studi Akuntansi Dan Faktor Yang Mempengaruhinya

Jurnal Riset Akuntansi dan Keuangan

The emergence of an interesting phenomenon regarding the decline in the number of enthusiasts for... more The emergence of an interesting phenomenon regarding the decline in the number of enthusiasts for accounting study programs in the midst of industry 4.0 is one of the interesting things for researchers. This is in contrast to the output of the accounting study program which produces accountants graduates who work in almost all sectors of the organization. The factors used in this study are attitudes, support, and behavioral control, and include job opportunities and institutional reputation as moderating variables. This exploration was designed using a four Likert scale questionnaire. Questionnaires were distributed using a google form based on convenience sampling. Furthermore, the questionnaire was processed using Warp-PLS. The conclusions of this study are (1) Attitude has a significant positive effect on the intention to choose the Accounting Study Program (2) Job opportunities are not able to moderate the influence of attitude on the intention to choose the Accounting Study Pro...

Research paper thumbnail of Analisis kelayakan investasi penggantian mesin : studi kasus pada Perusahaan Tenun Kusumatex Yogyakarta

Research paper thumbnail of Transfer informasi intra industri pada perusahaan yang menyatakan Stock Split

Research paper thumbnail of Kebijakan Dividen Pada Perusahaan Manufaktur Yang Terdaftar DI Bursa Efek Indonesia

Jurnal Riset Akuntansi dan Keuangan, 2021

ABSTRAK Penelitian ini bertujuan untuk menentukan dan menganalisa pengaruh profitabilitas, levera... more ABSTRAK Penelitian ini bertujuan untuk menentukan dan menganalisa pengaruh profitabilitas, leverage, ukuran perusahaan, pertumbuhan dan likuiditas terhadap kebijakan dividen pada perusahaan manufaktur yang terdaftar di bursa Efek Indonesia dalam tahun amatan 2013-2017. Populasi penelitian adalah semua perusahaan manufaktur yang terdaftar di BEI, dengan sampel yang diperoleh 37 perusahaan yang sesuai dengan kriteria yang ditetapkan. Data tersebut dianalisa dengan menggunakan pengujian asumsi klasik dan analisa berganda dengan menggunakan SPSS 25. Simpulan dari peneliian ini menyatakan bahwa profitabilitas berpengaruh signifikan terhadap kebijakan dividen, Pertumbuhan berpengaruh negatif signifikan terhadap kebijakan dividen. Sementara itu, leverage tidak berpengaruh negatif signifikan, ukuran perusahaan dan likuiditas tidak berpengaruh positif signifikan terhadap kebijakan dividen.Kata kunci: kebijakan dividen, profitabilitas, pertumbuhan, teori sinyal ABSTRACT This study aims to det...

Research paper thumbnail of Inovasi Pewarnaan dan Kreativitas Pengolahan Limbah Pertenunan Tradisional Santa Maria Boro

Sendimas 2021 - Seminar Nasional Pengabdian kepada Masyarakat, 2021

Tenun lurik merupakan salah satu hasil budaya bangsa Indonesia yang perlu dipertahankan, salah sa... more Tenun lurik merupakan salah satu hasil budaya bangsa Indonesia yang perlu dipertahankan, salah satunya Pertenunan Santa Maria Boro. Pertenunan Santa Maria Boro yang berada di Kecamatan Banjarasri, Kalibawang Kabupaten Kulonprogo telah berdiri sejak tahun 1927 mampu membuktikan eksistensi pertenunan tradisional di tengah globalisasi. Selama ini, produksi yang sudah dihasilkan diantaranya adalah selimut, handuk, kain pel, serbet, sarung, sprei, sarung bantal, lap tangan, lap piring, serta baju imam. Eksistensi dan kualitas hasil produksi pertenunan tradisonal memerlukan sentuhan inovasi untuk memenangkan keunggulan kompetitif. Salah satu usaha dalam memenangkan keunggulan kompetitif adalah dengan meningkatkan valueadded kain tenun tradisional. Upaya ini dilakukan oleh tim pengabdi melalui metode kreativitas pewarnaan dan kreasi Teknik hias pada kain yang dihasilkan Pertenunan Santa Maria Boro berbasis Alat Tenun Bukan Mesin (ATBM). Pewarnaan dilakukan dengan menggunakan kombinasi dari...

Research paper thumbnail of Kinerja Merger dan Akuisisi pada Perusahaan Go Public

This research aims to examine the effect of merger and acquisition firm performance at Indo­nesia... more This research aims to examine the effect of merger and acquisition firm performance at Indo­nesia Stock Exchange. Firm performance is measured by financial ratios: current ratio, quick ratio, return on investment, return on equity, debt to equity ratios, fixed assets turnover, op­erating profit margin, price book value, price earning ratio, and abnormal return around an­nouncement date of merger and acquisition. Sample of this research is determined by purposive sampling method, consist of 27 Indonesia Stock Exchange excluded banking that did merger and acquisition from period of 2006-2011. This research analysis used Wilcoxon Signed Ranked Test for abnormal distribution data. The result of this research showed that financial ratios at 1 year before and 1 year after merger and acquisition are not all significant, except abnormal return variable, price book value and price earnings ratio indicated different significantly. This result indicated that merger and acquisition did not prov...

Research paper thumbnail of Does the Company's Scale, Fixed Asset Intensity and Operating Cash Flow Affect Asset Revaluation?

Jurnal Analisis Bisnis Ekonomi, 2020

Fixed assets that are measured using cost may have lost their relevance because they do not refle... more Fixed assets that are measured using cost may have lost their relevance because they do not reflect the real situation. This study aims to analyze the factors that influence the company to revaluate its fixed assets. The sample of this study consisted of 426 manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2018 time frame. The research sample was selected by purposive sampling. Technical analysis of the study used logistic regression. The results of this study found that only fixed asset intensity and operating cash flow affect the revaluation of fixed assets and the scale of the company does not affect the decision of the revaluation of fixed assets. The implication of the results of the study shows that large-scale companies do not always revaluate fixed assets because they can cause taxes on revaluations that must be borne by the company. In addition, the practical implications also show that the Indonesian government must increase the number of licensed...

Research paper thumbnail of Perception of Craftswomen Toward Stagen-Based Innovation Products

This study is aimed at investigating to what extent the awareness or willingness of artisans in t... more This study is aimed at investigating to what extent the awareness or willingness of artisans in the village Argosari toward 9 innovation products made of stagen. Descriptive analysis was employed to reflect the data obtained from the process of identifying HR and products. Chi-square analysis was used in this study to find out that innovative products from stagen materials were favoured evenly or not by artisans. The findings of this study indicate that the proportion of respondents responses to the 9 innovation products: food pads, bags, purses, multipurpose boxes, room dividers, s, tissue boxes, pillowcases and for newspapers compartment where the questionnaires around the average result showing Agree (S) and Strongly Agree (SS). The total score obtained by each factor is still close to the perfect value, so in general it can be concluded that respondents tend to have a good perception on the products. The results of the chi-square calculation of each factor indicate that the prop...

Research paper thumbnail of Jenjang Karir Akuntan: Perspektif Mahasiswa

Jurnal Riset Akuntansi dan Keuangan

Career path is the main determinant of someone to choose a study program. Of course, before choos... more Career path is the main determinant of someone to choose a study program. Of course, before choosing a study program, a student (prospective student) has various perceptions about his/ her chosen study program. This study aims to examine the effect of student perceptions on career paths. This exploration was designed using a four Likert scale questionnaire. Questionnaires were distributed using a google form based on convenience sampling. Furthermore, the questionnaire was processed using Warp-PLS. The conclusions from this study (1) students' perceptions have a negative effect on career paths (2) the role of lecturers (teacher role) is able to moderate students' perceptions of career paths. This study uses moderating variables to strengthen previous research on the importance of the role of lecturers in developing the career paths of accounting students, as well as being the main study in which no studies have discussed the moderating effect of the role of lecturers in the ...

Research paper thumbnail of Pemilihan Program Studi Akuntansi Dan Faktor Yang Mempengaruhinya

Jurnal Riset Akuntansi dan Keuangan

The emergence of an interesting phenomenon regarding the decline in the number of enthusiasts for... more The emergence of an interesting phenomenon regarding the decline in the number of enthusiasts for accounting study programs in the midst of industry 4.0 is one of the interesting things for researchers. This is in contrast to the output of the accounting study program which produces accountants graduates who work in almost all sectors of the organization. The factors used in this study are attitudes, support, and behavioral control, and include job opportunities and institutional reputation as moderating variables. This exploration was designed using a four Likert scale questionnaire. Questionnaires were distributed using a google form based on convenience sampling. Furthermore, the questionnaire was processed using Warp-PLS. The conclusions of this study are (1) Attitude has a significant positive effect on the intention to choose the Accounting Study Program (2) Job opportunities are not able to moderate the influence of attitude on the intention to choose the Accounting Study Pro...

Research paper thumbnail of Analisis kelayakan investasi penggantian mesin : studi kasus pada Perusahaan Tenun Kusumatex Yogyakarta

Research paper thumbnail of Transfer informasi intra industri pada perusahaan yang menyatakan Stock Split

Research paper thumbnail of Kebijakan Dividen Pada Perusahaan Manufaktur Yang Terdaftar DI Bursa Efek Indonesia

Jurnal Riset Akuntansi dan Keuangan, 2021

ABSTRAK Penelitian ini bertujuan untuk menentukan dan menganalisa pengaruh profitabilitas, levera... more ABSTRAK Penelitian ini bertujuan untuk menentukan dan menganalisa pengaruh profitabilitas, leverage, ukuran perusahaan, pertumbuhan dan likuiditas terhadap kebijakan dividen pada perusahaan manufaktur yang terdaftar di bursa Efek Indonesia dalam tahun amatan 2013-2017. Populasi penelitian adalah semua perusahaan manufaktur yang terdaftar di BEI, dengan sampel yang diperoleh 37 perusahaan yang sesuai dengan kriteria yang ditetapkan. Data tersebut dianalisa dengan menggunakan pengujian asumsi klasik dan analisa berganda dengan menggunakan SPSS 25. Simpulan dari peneliian ini menyatakan bahwa profitabilitas berpengaruh signifikan terhadap kebijakan dividen, Pertumbuhan berpengaruh negatif signifikan terhadap kebijakan dividen. Sementara itu, leverage tidak berpengaruh negatif signifikan, ukuran perusahaan dan likuiditas tidak berpengaruh positif signifikan terhadap kebijakan dividen.Kata kunci: kebijakan dividen, profitabilitas, pertumbuhan, teori sinyal ABSTRACT This study aims to det...

Research paper thumbnail of Inovasi Pewarnaan dan Kreativitas Pengolahan Limbah Pertenunan Tradisional Santa Maria Boro

Sendimas 2021 - Seminar Nasional Pengabdian kepada Masyarakat, 2021

Tenun lurik merupakan salah satu hasil budaya bangsa Indonesia yang perlu dipertahankan, salah sa... more Tenun lurik merupakan salah satu hasil budaya bangsa Indonesia yang perlu dipertahankan, salah satunya Pertenunan Santa Maria Boro. Pertenunan Santa Maria Boro yang berada di Kecamatan Banjarasri, Kalibawang Kabupaten Kulonprogo telah berdiri sejak tahun 1927 mampu membuktikan eksistensi pertenunan tradisional di tengah globalisasi. Selama ini, produksi yang sudah dihasilkan diantaranya adalah selimut, handuk, kain pel, serbet, sarung, sprei, sarung bantal, lap tangan, lap piring, serta baju imam. Eksistensi dan kualitas hasil produksi pertenunan tradisonal memerlukan sentuhan inovasi untuk memenangkan keunggulan kompetitif. Salah satu usaha dalam memenangkan keunggulan kompetitif adalah dengan meningkatkan valueadded kain tenun tradisional. Upaya ini dilakukan oleh tim pengabdi melalui metode kreativitas pewarnaan dan kreasi Teknik hias pada kain yang dihasilkan Pertenunan Santa Maria Boro berbasis Alat Tenun Bukan Mesin (ATBM). Pewarnaan dilakukan dengan menggunakan kombinasi dari...

Research paper thumbnail of Kinerja Merger dan Akuisisi pada Perusahaan Go Public

This research aims to examine the effect of merger and acquisition firm performance at Indo­nesia... more This research aims to examine the effect of merger and acquisition firm performance at Indo­nesia Stock Exchange. Firm performance is measured by financial ratios: current ratio, quick ratio, return on investment, return on equity, debt to equity ratios, fixed assets turnover, op­erating profit margin, price book value, price earning ratio, and abnormal return around an­nouncement date of merger and acquisition. Sample of this research is determined by purposive sampling method, consist of 27 Indonesia Stock Exchange excluded banking that did merger and acquisition from period of 2006-2011. This research analysis used Wilcoxon Signed Ranked Test for abnormal distribution data. The result of this research showed that financial ratios at 1 year before and 1 year after merger and acquisition are not all significant, except abnormal return variable, price book value and price earnings ratio indicated different significantly. This result indicated that merger and acquisition did not prov...

Research paper thumbnail of Does the Company's Scale, Fixed Asset Intensity and Operating Cash Flow Affect Asset Revaluation?

Jurnal Analisis Bisnis Ekonomi, 2020

Fixed assets that are measured using cost may have lost their relevance because they do not refle... more Fixed assets that are measured using cost may have lost their relevance because they do not reflect the real situation. This study aims to analyze the factors that influence the company to revaluate its fixed assets. The sample of this study consisted of 426 manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2018 time frame. The research sample was selected by purposive sampling. Technical analysis of the study used logistic regression. The results of this study found that only fixed asset intensity and operating cash flow affect the revaluation of fixed assets and the scale of the company does not affect the decision of the revaluation of fixed assets. The implication of the results of the study shows that large-scale companies do not always revaluate fixed assets because they can cause taxes on revaluations that must be borne by the company. In addition, the practical implications also show that the Indonesian government must increase the number of licensed...

Research paper thumbnail of Perception of Craftswomen Toward Stagen-Based Innovation Products

This study is aimed at investigating to what extent the awareness or willingness of artisans in t... more This study is aimed at investigating to what extent the awareness or willingness of artisans in the village Argosari toward 9 innovation products made of stagen. Descriptive analysis was employed to reflect the data obtained from the process of identifying HR and products. Chi-square analysis was used in this study to find out that innovative products from stagen materials were favoured evenly or not by artisans. The findings of this study indicate that the proportion of respondents responses to the 9 innovation products: food pads, bags, purses, multipurpose boxes, room dividers, s, tissue boxes, pillowcases and for newspapers compartment where the questionnaires around the average result showing Agree (S) and Strongly Agree (SS). The total score obtained by each factor is still close to the perfect value, so in general it can be concluded that respondents tend to have a good perception on the products. The results of the chi-square calculation of each factor indicate that the prop...