siti Rustiana - Academia.edu (original) (raw)
Papers by siti Rustiana
Reviu Akuntansi dan Bisnis Indonesia, Dec 31, 2023
Di era globalisasi saat ini, organisasi keuangan dan perbankan menghadapi tantangan yang terus be... more Di era globalisasi saat ini, organisasi keuangan dan perbankan menghadapi tantangan yang terus berkembang di pasar global mengenai retensi, kepuasan pelanggan, komitmen, keterlibatan, layanan yang tepat, dan kepercayaan karyawan mereka. Karena industri perbankan sangat bergantung pada interaksi pelanggan-staf yang kuat, pengukuran kepuasan kerja karyawan menjadi masalah yang sangat penting. Kepuasan kerja telah menjadi tujuan utama organisasi, karena produktivitas karyawan dan profitabilitas perusahaan bergantung pada seberapa termotivasi karyawan dalam melakukan bagian mereka. Temuan empiris mengungkapkan bahwa ada dampak langsung Sistem Informasi Akuntansi (SIA) pada profitabilitas perusahaan secara keseluruhan selama pandemi COVID-19. SIA akan menghasilkan penghematan biaya yang substansial, membantu membuat proses lebih nyaman dan efisien, mengurangi kesalahan manusia. SIA mendorong produktivitas, kualitas kerja, dan efisiensi karyawan selama pandemi COVID-19. SIA memungkinkan karyawan untuk meningkatkan produktivitas mereka, terutama dengan jarak sosial pandemi. Temuan lain menunjukkan bahwa SIA meningkatkan efektivitas karyawan. Tujuan: Tujuan dari penelitian adalah menguji kembali pengaruh SIA terhadap kinerja manajerial dimana kepuasan kerja sebagai pemediasi. Metode Penelitian: Pendekatan yang digunakan dalam penelitian ini adalah kuantitatif dengan sampel berjumlah 115 karyawan Bank BNI dari berbagai tingkatan manajemen. Analisis yang digunakan adalah SEM-PLS. Hasil Penelitian: Hasil menunjukkan bahwa kepuasan kerja dan SIA berpengaruh positif terhadap kinerja manajerial, SIA juga memiliki pengaruh positif secara langsung terhadap kepuasan kerja. Sedangkan, hasil hipotesis mediasi menunjukkan kepuasan kerja memediasi secara parsial terhadap hubungan SIA dan kepuasan kerja. Keaslian/Kebaruan Penelitian: Penelitian ini menjawab kesenjangan penelitian terdahulu terkait kepuasan kerja sebagai pemediasi pengaruh sistem informasi akuntansi terhadap kinerja manajerial. Kata kunci: kinerja manajerial; sistem informasi akuntansi; kepuasan kerja. Pendahuluan Di era globalisasi saat ini, organisasi keuangan dan perbankan menghadapi tantangan yang terus berkembang di pasar global mengenai retensi, kepuasan pelanggan, komitmen, keterlibatan, layanan yang tepat, dan kepercayaan karyawan mereka. Karyawan dianggap sebagai aset yang
Journal on Education, Feb 20, 2023
This study aims to analyze whether or not there are significant differences in the ability of tax... more This study aims to analyze whether or not there are significant differences in the ability of taxpayers with the Benchmark Policy from the Directorate General of Taxes. The data used in this study is secondary data in the form of company financial reports that have been published on the Indonesia Stock Exchange for the period 2017 to 2019. The population in this study was 26 companies in the Food and Beverage Industry Sub Sector. The method used in determining the sample is purposive sampling including companies listed on the Indonesia Stock Exchange (N=55 and T=5 years). This research uses hypothesis testing using paired sample t-test with panel data. The results of the model test show that: 1) The results of the analysis show that there is a significant difference between GPM WP Agency and GPM Benchmarking DGT for Manufacturing Companies in the Food and Beverage Industry Sub Sector listed on the Indonesia Stock Exchange, 2) The results of the analysis show that there is a significant difference between OPM WP Badan with OPM Benchmarking DGT for Manufacturing Companies in the Food and Beverage Industry Sub Sector listed on the Indonesia Stock Exchange, 3) The results of the analysis show that there is a significant difference between PPM WP Badan and PPM Benchmarking DGT for Manufacturing Companies in the Food and Beverage Industry Sub Sector listed on the Indonesia Stock Exchange, 4) The results of the analysis show that there is a significant difference between the CTTOR WP Agency and the CTTOR Benchmarking DGT in Manufacturing Companies in the
Interdiciplinary Journal and Hummanity (INJURITY)
This study aims to determine the effect of organizational commitment, decentralization and manage... more This study aims to determine the effect of organizational commitment, decentralization and management accounting systems on managerial performance with organizational culture as a moderating variable. This research method is included in quantitative research with primary data sources. Data analysis in this study used the WarpPLS Version 7.0 data processing tool. The results showed that Organizational Commitment, Decentralization and Management Accounting Systems had a positive and significant effect on Managerial Performance, Organizational Commitment and Management Accounting Systems had a positive and significant effect on Organizational Culture. Decentralization has no significant effect on Organizational Culture. Organizational Culture has a positive and significant effect on Managerial Performance. Organizational Culture does not moderate Organizational Commitment, Decentralization and Management Accounting Systems on Managerial Performance.
Jurnal Bisnis, Manajemen, dan Keuangan
The purpose of this study is to understand the social and financial impact on life after retireme... more The purpose of this study is to understand the social and financial impact on life after retirement issues from the academic staff of Universitas Muhammadiyah Jakarta. A detailed questionnaire was developed and used to collect primary data from a sample of 95 academic staff at the University of Muhammadiyah Jakarta using a convenient sampling method. Descriptive analysis was used to study the demo charts, their preferences, and preferences on the choice of investment path, retirement goals, and academic staff investment goals. The social components and financial problems of life after retirement were also identified through factor analysis. The main components that explain 46.2% of the variance in the financial problems of life after retirement are: clarity of purpose, optimism, provision, anticipation and preparation, investment confidence, future position, and immediacy. Meanwhile, the main components that explain 50.6% of the variation in academic staff retirement social problems...
National Seminar on Small Medium Enterprises, 2017
JURNAL LENTERA BISNIS, 2022
This research aims to empirically prove whether free cash flow, leverage, institutional ownership... more This research aims to empirically prove whether free cash flow, leverage, institutional ownership and profitability affect earnings management. The research was conducted at manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period with a regression analysis of panel data fixed effects model. Through purposive sampling, there are 38 companies for the research and the results prove that partially, free cash flow has a significant negative effect, leverage has a significant positive effect, and profitability has a significant positive effect, while institutional ownership has a positive and insignificant effect. Simultaneously, all independent variables have a significant effect on earnings management with a determination coefficient of 96% while the remaining four percent is influenced by other factors.Keywords : Free cash flow, leverage, institutional ownership, profitability, earnings management
Salah satu bentuk strategi pemberdayaan Pemerintah untuk menanggulangi kemiskinan yang ada di Ind... more Salah satu bentuk strategi pemberdayaan Pemerintah untuk menanggulangi kemiskinan yang ada di Indonesia adalah pemberdayaan Usaha Mikro Kecil dan Menengah (UMKM) yang secara langsung maupun tidak langsung berpengaruh terhadap pertumbuhan ekonomi daerah dan selanjutnya perekonomian secara nasional. Kontribusi UMKM yang besar dalam perekonomian Indonesia akan lebih baik apabila berbagai permasalahan yang masih dihadapi UMKM dapat diatasi, salah satunya adalah permasalahan dalam memanfaatkan informasi akuntansi dalam berbagai pengambilan keputusan usahanya. Pengetahuan pemilik usaha tentang informasi akuntansi masih perlu dikembangkan, oleh karena itu, perlu dilakukan upaya untuk meningkatkan pengetahuan pelaku UMKM dalam hal akuntansi, serta upaya perbaikannya sehingga mampu menggunakan informasi akuntansi yang ada agar dapat meningkatkan kualitas pengambilan berbagai keputusan yang dibuatnya. Tujuan dari penelitian ini adalah menganalisis persepsi owner dan pengetahuan akuntansi dal...
This study analyzes the effect of the financial performance of companies on stock prices of compa... more This study analyzes the effect of the financial performance of companies on stock prices of companies listed on the Indonesia Stock Exchange. In this thesis, the company's financial performance is measured by Return on Assets (ROA), Debt to Equity Ratio (DER), Price Earning Ratio (PER) and Earning Per Share (EPS). While the share price is using the closing price of individual stocks. The time span of this research is 5 years, ie from 2009 to 2013. This data includes 26 050 obesrvasi. The estimation technique used is the panel data estimation. This study use the FEM model. The conclusion of this thesis Financial Performance dalah that have a significant effect on stock prices. While partially, factors that significantly influence the stock price is Return On Assets (ROA) and Earning Per Share (EPS). Keywords : Financial Performance, Stock Price and Data Analysis Panel
Pendahuluan : Pembangunan kesehatan pada dasarnya adalah upaya untuk meningkatkan kesadaran, kema... more Pendahuluan : Pembangunan kesehatan pada dasarnya adalah upaya untuk meningkatkan kesadaran, kemauan, serta kemampuan setiap orang untuk dapat berperilaku hidup yang sehat untuk mencapai derajat kesehatan masyarakat yang setinggi-tingginya. Tujuan : Tujuan penelitian ini untuk Menganalisis Pengaruh Kepemimpinan, Kompetensi Tenaga Kesehatan, Sarana Prasarana Terhadap Mutu Pelayanan Serta Dampaknya Pada Kepuasan Pasien Rawat Inap di Puskesmas Leuwisadeng Metode: . Metode penelitian adalah kuantitatif analitik menggunakan desain cross sectional , dan uji statististik adalah uji SEM. Jumlah sampel=126 responden, pengambilan data menggunakan metode wawancara. Penelitian ini dilakukan di Puskesmas Lewisadeng. Hasil: Uji statistik menunjukan bahwa variabel yang berpengaruh secara langsung terhadap kepuasan pasien (nilai sig. < 0,05) adalah : kepemimpinan, kompetensi, sarana prasaran dan mutu pelayanan. Sedangkan faktor yang berpengaruh terhadap mutu pelayanan adalah sarana prasarana....
KnE Social Sciences, 2019
Thisstudyaimstodeterminetheeffectofeducationlevel,business,and accounting knowledge on the applic... more Thisstudyaimstodeterminetheeffectofeducationlevel,business,and accounting knowledge on the application of MSME accounting information systems in South Tangerangbothpartiallyandjointly.Thevariableusedinthisstudyistheapplicationof accounting information systems as the dependent variable while the level of education, business age, and accounting knowledge as independent variables. The data used in this study are primary data, namely by field studies by distributing questionnaires. The method used in this study is multiple linear regression analysis with probability sampling in the form of random sampling with a sample of one hundred respondents. The results showed that partially the education level had a significant positive effect, business age had a significant positive effect, and accounting knowledge had a significant positive effect on the application of the MSME accounting information system. While the results of the study simultaneously indicate that the level of education, business...
KnE Social Sciences, 2019
Thepurposeofthisstudyistoexamineandanalyzetheeffectoftenureaudit,company age, and firm size on aud... more Thepurposeofthisstudyistoexamineandanalyzetheeffectoftenureaudit,company age, and firm size on audit lag reports with auditors specializing in manufacturing industry as moderating variables. The research data is secondary data obtained by downloading financial statements of manufacturing companies listed on the Indonesia StockExchangeintheperiod2014-2017throughtheIDXofficialwebsitewww.idx.ac.id. 12 companies were taken in this study that met the sample criteria. The analytical tool used is multiple regression analysis. The results showed that the audit tenure, and the age of the company had a significant effect on audit lag reports, auditors specializing in manufacturing industry did not attach future competencies to work audits and companies related to audit report lag (ARL). While firm size is not significant for audit report lag (ARL) and auditors the specialization of manufacturing industry weakens the influence of company size on audit report lag (ARL).
Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT, 2016
Redundant submitting by the author, this article retracted by Editor--This study aims to determin... more Redundant submitting by the author, this article retracted by Editor--This study aims to determine (a) the factors that influence a client's decision to choose the financial products and (b) Which factors most dominant influence a client's decision in choosing financing in PT Bank Syariah Mandiri Branch Ciputat. The population in this study are all people who have a business in Ciputat and customers who visit the Bank Syariah Mandiri Branch Ciputat to finance. Convenience sampling method selected 100 of the people who have businesses and customers who visited the Bank Syariah Mandiri Branch Ciputat. Test analysis used in this study is to test the factor analysis. Tthis study show that (a) the factors that influence a client's decision in choosing a loan product Bank Syariah Branch Ciputat consists of five factors formed and (b) the most dominant factor influencing the customer's decision in choosing a loan product Bank Syariah Branch Ciputat is factor process (X7). K...
This paper analyze the impact of working capital management particularly working capital and capi... more This paper analyze the impact of working capital management particularly working capital and capital structure on banking profitability. We apply panel estimation on monthly data over 105 banks during the period of 2003-2013, covering State-owned Bank, Foreign Exchange Public Bank, Non Foreign Exchange Public Bank, Regional Development Bank, Foreign Bank and Mix Bank. The result shows a significant positive effect of capital structure on banking profitability. The working capital also affect the banking profitability positively. These findings emphasize the importance of the third party fund for the bank, and the neeed to better manage their working capital.
6th Annual International Conference on Accounting and Finance (AF 2016), 2016
Riset, 2021
Penerimaan Negara terbesar di Indonesia bersumber dari penerimaan pajak, dengan system self asses... more Penerimaan Negara terbesar di Indonesia bersumber dari penerimaan pajak, dengan system self assessment system. Menurut beberapa penelitian terdahulu, system tersebut dapat menjadi faktor tidak tercapainya target penerimaan pajak. Bagi perusahaan, pemungutan pajak dianggap sebagi beban yang mengurangi profit, hal ini yang menjadi alasan bagi perusahaan untuk melakukan agresifitas pajak sebagai strategi dalam perencanaan pajaknya. Agresivitas pajak merupakan salah satu faktor terhambatnya penerimaan pajak negara. Tujuan penelitian ini adalah untuk menganalisis pengaruh Corporate Governament dan Corporate Social Responsibility terhadap agresifitas pajak. Populasi dalam penelitian ini adalah perusahaan jasa sektor property, real estate dan jasa konstruksi yang terdaftar di Bursa Efek Indonesia. Hasil penelitian ini menemukan bahwa: 1. Komite Audit memiliki pengaruh yang signifikan terhadap Agresivitas Pajak. 2. Komisaris Independen tidak berpengaruh signifikan terhadap Agresivitas Pajak...
Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi, Mar 29, 2022
The type of research used is quantitative research with primary data sources. The population in t... more The type of research used is quantitative research with primary data sources. The population in this study is a public accounting firm in the South Jakarta area and the sample in this study are auditors who work at public accounting firms in the South Jakarta area. The number of samples in this study were 103 auditors. Quantitative data analysis was performed using the Partial Least Square (SEM-PLS) technique which was processed through the WarpPls 7.0 software. Based on the research results and the results of hypothesis testing, it shows that 1) competence has a positive and significant effect on audit quality, 2) independence has a positive and significant effect on audit quality, 3) dysfunctional behavior has a positive but insignificant effect on audit quality, 4) religiosity does not have a moderate effect competence on audit quality, 5) religiosity is not able to moderate the effect of independence on audit quality, 6) religiosity is not able to moderate the effect of auditor dysfunctional behavior on audit quality
Reviu Akuntansi dan Bisnis Indonesia, Dec 31, 2023
Di era globalisasi saat ini, organisasi keuangan dan perbankan menghadapi tantangan yang terus be... more Di era globalisasi saat ini, organisasi keuangan dan perbankan menghadapi tantangan yang terus berkembang di pasar global mengenai retensi, kepuasan pelanggan, komitmen, keterlibatan, layanan yang tepat, dan kepercayaan karyawan mereka. Karena industri perbankan sangat bergantung pada interaksi pelanggan-staf yang kuat, pengukuran kepuasan kerja karyawan menjadi masalah yang sangat penting. Kepuasan kerja telah menjadi tujuan utama organisasi, karena produktivitas karyawan dan profitabilitas perusahaan bergantung pada seberapa termotivasi karyawan dalam melakukan bagian mereka. Temuan empiris mengungkapkan bahwa ada dampak langsung Sistem Informasi Akuntansi (SIA) pada profitabilitas perusahaan secara keseluruhan selama pandemi COVID-19. SIA akan menghasilkan penghematan biaya yang substansial, membantu membuat proses lebih nyaman dan efisien, mengurangi kesalahan manusia. SIA mendorong produktivitas, kualitas kerja, dan efisiensi karyawan selama pandemi COVID-19. SIA memungkinkan karyawan untuk meningkatkan produktivitas mereka, terutama dengan jarak sosial pandemi. Temuan lain menunjukkan bahwa SIA meningkatkan efektivitas karyawan. Tujuan: Tujuan dari penelitian adalah menguji kembali pengaruh SIA terhadap kinerja manajerial dimana kepuasan kerja sebagai pemediasi. Metode Penelitian: Pendekatan yang digunakan dalam penelitian ini adalah kuantitatif dengan sampel berjumlah 115 karyawan Bank BNI dari berbagai tingkatan manajemen. Analisis yang digunakan adalah SEM-PLS. Hasil Penelitian: Hasil menunjukkan bahwa kepuasan kerja dan SIA berpengaruh positif terhadap kinerja manajerial, SIA juga memiliki pengaruh positif secara langsung terhadap kepuasan kerja. Sedangkan, hasil hipotesis mediasi menunjukkan kepuasan kerja memediasi secara parsial terhadap hubungan SIA dan kepuasan kerja. Keaslian/Kebaruan Penelitian: Penelitian ini menjawab kesenjangan penelitian terdahulu terkait kepuasan kerja sebagai pemediasi pengaruh sistem informasi akuntansi terhadap kinerja manajerial. Kata kunci: kinerja manajerial; sistem informasi akuntansi; kepuasan kerja. Pendahuluan Di era globalisasi saat ini, organisasi keuangan dan perbankan menghadapi tantangan yang terus berkembang di pasar global mengenai retensi, kepuasan pelanggan, komitmen, keterlibatan, layanan yang tepat, dan kepercayaan karyawan mereka. Karyawan dianggap sebagai aset yang
Journal on Education, Feb 20, 2023
This study aims to analyze whether or not there are significant differences in the ability of tax... more This study aims to analyze whether or not there are significant differences in the ability of taxpayers with the Benchmark Policy from the Directorate General of Taxes. The data used in this study is secondary data in the form of company financial reports that have been published on the Indonesia Stock Exchange for the period 2017 to 2019. The population in this study was 26 companies in the Food and Beverage Industry Sub Sector. The method used in determining the sample is purposive sampling including companies listed on the Indonesia Stock Exchange (N=55 and T=5 years). This research uses hypothesis testing using paired sample t-test with panel data. The results of the model test show that: 1) The results of the analysis show that there is a significant difference between GPM WP Agency and GPM Benchmarking DGT for Manufacturing Companies in the Food and Beverage Industry Sub Sector listed on the Indonesia Stock Exchange, 2) The results of the analysis show that there is a significant difference between OPM WP Badan with OPM Benchmarking DGT for Manufacturing Companies in the Food and Beverage Industry Sub Sector listed on the Indonesia Stock Exchange, 3) The results of the analysis show that there is a significant difference between PPM WP Badan and PPM Benchmarking DGT for Manufacturing Companies in the Food and Beverage Industry Sub Sector listed on the Indonesia Stock Exchange, 4) The results of the analysis show that there is a significant difference between the CTTOR WP Agency and the CTTOR Benchmarking DGT in Manufacturing Companies in the
Interdiciplinary Journal and Hummanity (INJURITY)
This study aims to determine the effect of organizational commitment, decentralization and manage... more This study aims to determine the effect of organizational commitment, decentralization and management accounting systems on managerial performance with organizational culture as a moderating variable. This research method is included in quantitative research with primary data sources. Data analysis in this study used the WarpPLS Version 7.0 data processing tool. The results showed that Organizational Commitment, Decentralization and Management Accounting Systems had a positive and significant effect on Managerial Performance, Organizational Commitment and Management Accounting Systems had a positive and significant effect on Organizational Culture. Decentralization has no significant effect on Organizational Culture. Organizational Culture has a positive and significant effect on Managerial Performance. Organizational Culture does not moderate Organizational Commitment, Decentralization and Management Accounting Systems on Managerial Performance.
Jurnal Bisnis, Manajemen, dan Keuangan
The purpose of this study is to understand the social and financial impact on life after retireme... more The purpose of this study is to understand the social and financial impact on life after retirement issues from the academic staff of Universitas Muhammadiyah Jakarta. A detailed questionnaire was developed and used to collect primary data from a sample of 95 academic staff at the University of Muhammadiyah Jakarta using a convenient sampling method. Descriptive analysis was used to study the demo charts, their preferences, and preferences on the choice of investment path, retirement goals, and academic staff investment goals. The social components and financial problems of life after retirement were also identified through factor analysis. The main components that explain 46.2% of the variance in the financial problems of life after retirement are: clarity of purpose, optimism, provision, anticipation and preparation, investment confidence, future position, and immediacy. Meanwhile, the main components that explain 50.6% of the variation in academic staff retirement social problems...
National Seminar on Small Medium Enterprises, 2017
JURNAL LENTERA BISNIS, 2022
This research aims to empirically prove whether free cash flow, leverage, institutional ownership... more This research aims to empirically prove whether free cash flow, leverage, institutional ownership and profitability affect earnings management. The research was conducted at manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period with a regression analysis of panel data fixed effects model. Through purposive sampling, there are 38 companies for the research and the results prove that partially, free cash flow has a significant negative effect, leverage has a significant positive effect, and profitability has a significant positive effect, while institutional ownership has a positive and insignificant effect. Simultaneously, all independent variables have a significant effect on earnings management with a determination coefficient of 96% while the remaining four percent is influenced by other factors.Keywords : Free cash flow, leverage, institutional ownership, profitability, earnings management
Salah satu bentuk strategi pemberdayaan Pemerintah untuk menanggulangi kemiskinan yang ada di Ind... more Salah satu bentuk strategi pemberdayaan Pemerintah untuk menanggulangi kemiskinan yang ada di Indonesia adalah pemberdayaan Usaha Mikro Kecil dan Menengah (UMKM) yang secara langsung maupun tidak langsung berpengaruh terhadap pertumbuhan ekonomi daerah dan selanjutnya perekonomian secara nasional. Kontribusi UMKM yang besar dalam perekonomian Indonesia akan lebih baik apabila berbagai permasalahan yang masih dihadapi UMKM dapat diatasi, salah satunya adalah permasalahan dalam memanfaatkan informasi akuntansi dalam berbagai pengambilan keputusan usahanya. Pengetahuan pemilik usaha tentang informasi akuntansi masih perlu dikembangkan, oleh karena itu, perlu dilakukan upaya untuk meningkatkan pengetahuan pelaku UMKM dalam hal akuntansi, serta upaya perbaikannya sehingga mampu menggunakan informasi akuntansi yang ada agar dapat meningkatkan kualitas pengambilan berbagai keputusan yang dibuatnya. Tujuan dari penelitian ini adalah menganalisis persepsi owner dan pengetahuan akuntansi dal...
This study analyzes the effect of the financial performance of companies on stock prices of compa... more This study analyzes the effect of the financial performance of companies on stock prices of companies listed on the Indonesia Stock Exchange. In this thesis, the company's financial performance is measured by Return on Assets (ROA), Debt to Equity Ratio (DER), Price Earning Ratio (PER) and Earning Per Share (EPS). While the share price is using the closing price of individual stocks. The time span of this research is 5 years, ie from 2009 to 2013. This data includes 26 050 obesrvasi. The estimation technique used is the panel data estimation. This study use the FEM model. The conclusion of this thesis Financial Performance dalah that have a significant effect on stock prices. While partially, factors that significantly influence the stock price is Return On Assets (ROA) and Earning Per Share (EPS). Keywords : Financial Performance, Stock Price and Data Analysis Panel
Pendahuluan : Pembangunan kesehatan pada dasarnya adalah upaya untuk meningkatkan kesadaran, kema... more Pendahuluan : Pembangunan kesehatan pada dasarnya adalah upaya untuk meningkatkan kesadaran, kemauan, serta kemampuan setiap orang untuk dapat berperilaku hidup yang sehat untuk mencapai derajat kesehatan masyarakat yang setinggi-tingginya. Tujuan : Tujuan penelitian ini untuk Menganalisis Pengaruh Kepemimpinan, Kompetensi Tenaga Kesehatan, Sarana Prasarana Terhadap Mutu Pelayanan Serta Dampaknya Pada Kepuasan Pasien Rawat Inap di Puskesmas Leuwisadeng Metode: . Metode penelitian adalah kuantitatif analitik menggunakan desain cross sectional , dan uji statististik adalah uji SEM. Jumlah sampel=126 responden, pengambilan data menggunakan metode wawancara. Penelitian ini dilakukan di Puskesmas Lewisadeng. Hasil: Uji statistik menunjukan bahwa variabel yang berpengaruh secara langsung terhadap kepuasan pasien (nilai sig. < 0,05) adalah : kepemimpinan, kompetensi, sarana prasaran dan mutu pelayanan. Sedangkan faktor yang berpengaruh terhadap mutu pelayanan adalah sarana prasarana....
KnE Social Sciences, 2019
Thisstudyaimstodeterminetheeffectofeducationlevel,business,and accounting knowledge on the applic... more Thisstudyaimstodeterminetheeffectofeducationlevel,business,and accounting knowledge on the application of MSME accounting information systems in South Tangerangbothpartiallyandjointly.Thevariableusedinthisstudyistheapplicationof accounting information systems as the dependent variable while the level of education, business age, and accounting knowledge as independent variables. The data used in this study are primary data, namely by field studies by distributing questionnaires. The method used in this study is multiple linear regression analysis with probability sampling in the form of random sampling with a sample of one hundred respondents. The results showed that partially the education level had a significant positive effect, business age had a significant positive effect, and accounting knowledge had a significant positive effect on the application of the MSME accounting information system. While the results of the study simultaneously indicate that the level of education, business...
KnE Social Sciences, 2019
Thepurposeofthisstudyistoexamineandanalyzetheeffectoftenureaudit,company age, and firm size on aud... more Thepurposeofthisstudyistoexamineandanalyzetheeffectoftenureaudit,company age, and firm size on audit lag reports with auditors specializing in manufacturing industry as moderating variables. The research data is secondary data obtained by downloading financial statements of manufacturing companies listed on the Indonesia StockExchangeintheperiod2014-2017throughtheIDXofficialwebsitewww.idx.ac.id. 12 companies were taken in this study that met the sample criteria. The analytical tool used is multiple regression analysis. The results showed that the audit tenure, and the age of the company had a significant effect on audit lag reports, auditors specializing in manufacturing industry did not attach future competencies to work audits and companies related to audit report lag (ARL). While firm size is not significant for audit report lag (ARL) and auditors the specialization of manufacturing industry weakens the influence of company size on audit report lag (ARL).
Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT, 2016
Redundant submitting by the author, this article retracted by Editor--This study aims to determin... more Redundant submitting by the author, this article retracted by Editor--This study aims to determine (a) the factors that influence a client's decision to choose the financial products and (b) Which factors most dominant influence a client's decision in choosing financing in PT Bank Syariah Mandiri Branch Ciputat. The population in this study are all people who have a business in Ciputat and customers who visit the Bank Syariah Mandiri Branch Ciputat to finance. Convenience sampling method selected 100 of the people who have businesses and customers who visited the Bank Syariah Mandiri Branch Ciputat. Test analysis used in this study is to test the factor analysis. Tthis study show that (a) the factors that influence a client's decision in choosing a loan product Bank Syariah Branch Ciputat consists of five factors formed and (b) the most dominant factor influencing the customer's decision in choosing a loan product Bank Syariah Branch Ciputat is factor process (X7). K...
This paper analyze the impact of working capital management particularly working capital and capi... more This paper analyze the impact of working capital management particularly working capital and capital structure on banking profitability. We apply panel estimation on monthly data over 105 banks during the period of 2003-2013, covering State-owned Bank, Foreign Exchange Public Bank, Non Foreign Exchange Public Bank, Regional Development Bank, Foreign Bank and Mix Bank. The result shows a significant positive effect of capital structure on banking profitability. The working capital also affect the banking profitability positively. These findings emphasize the importance of the third party fund for the bank, and the neeed to better manage their working capital.
6th Annual International Conference on Accounting and Finance (AF 2016), 2016
Riset, 2021
Penerimaan Negara terbesar di Indonesia bersumber dari penerimaan pajak, dengan system self asses... more Penerimaan Negara terbesar di Indonesia bersumber dari penerimaan pajak, dengan system self assessment system. Menurut beberapa penelitian terdahulu, system tersebut dapat menjadi faktor tidak tercapainya target penerimaan pajak. Bagi perusahaan, pemungutan pajak dianggap sebagi beban yang mengurangi profit, hal ini yang menjadi alasan bagi perusahaan untuk melakukan agresifitas pajak sebagai strategi dalam perencanaan pajaknya. Agresivitas pajak merupakan salah satu faktor terhambatnya penerimaan pajak negara. Tujuan penelitian ini adalah untuk menganalisis pengaruh Corporate Governament dan Corporate Social Responsibility terhadap agresifitas pajak. Populasi dalam penelitian ini adalah perusahaan jasa sektor property, real estate dan jasa konstruksi yang terdaftar di Bursa Efek Indonesia. Hasil penelitian ini menemukan bahwa: 1. Komite Audit memiliki pengaruh yang signifikan terhadap Agresivitas Pajak. 2. Komisaris Independen tidak berpengaruh signifikan terhadap Agresivitas Pajak...
Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi, Mar 29, 2022
The type of research used is quantitative research with primary data sources. The population in t... more The type of research used is quantitative research with primary data sources. The population in this study is a public accounting firm in the South Jakarta area and the sample in this study are auditors who work at public accounting firms in the South Jakarta area. The number of samples in this study were 103 auditors. Quantitative data analysis was performed using the Partial Least Square (SEM-PLS) technique which was processed through the WarpPls 7.0 software. Based on the research results and the results of hypothesis testing, it shows that 1) competence has a positive and significant effect on audit quality, 2) independence has a positive and significant effect on audit quality, 3) dysfunctional behavior has a positive but insignificant effect on audit quality, 4) religiosity does not have a moderate effect competence on audit quality, 5) religiosity is not able to moderate the effect of independence on audit quality, 6) religiosity is not able to moderate the effect of auditor dysfunctional behavior on audit quality