28 research outputs found

    Maximizing Agency Theory in Integrated Reporting of Companies Listed in Kompas100 Index

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    This study aimed to examine the effect of the audit committee, independent commissioners and stakeholder pressure on integrated reporting either directly or moderated by profitability. The object of research was companies listed in Kompas100 index for three consecutive years from 2018-2020. The research sample was determined by using purposive sampling method, and obtained 231 units of analysis. The analysis tool used descriptive and moderated regression analysis. The results of the descriptive analysis showed that on average the number of audit committees and independent commissioners was ideal and according to the rules, institutional ownership was more than 50% of all companies in all industrial sectors. The test results showed that the audit committee and stakeholder pressure had a significant positive effect on integrated reporting, while the independent commissioner had a significant negative effect. Profitability was able to weaken the effect of the audit committee, strengthen the effect of independent commissioners, and was not able to moderate the effect of stakeholder pressure on integrated reporting. Suggestions from this study are to increase the number of audit committees and independent commissioners for the company indexed Kompas100 that does not meet the minimum standards, as a form of corporate responsibility and a form of company compliance with OJK rules. &nbsp

    Teams Games Tournament (Tgt) Sebagai Metode Untuk Meningkatkan Keaktifan Dan Kemampuan Belajar

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    The background of this study is the experience in teached Intermediate Accounting 2 last year that showed unsatisfied results. The purpose of this study are to test and to get the empirical evidance on the effectivity of Teams Games Tournament (TGT) as a teaching methode used in Intermediate Accounting 2 to improve Student Partisipations and Learning Competence.60 students of Accounting Education Departement in 4th semester become objects in this study. This study used primary datas collected from tests, observations dan documentations. This research was done in 3 cycles. Each cycles consisted of 5 stages, they were pre-reflecting, planning, acting, observing and post-reflecting. The results showed empirical evidance that Teams Games Tournament (TGT) methode used in Intermediate Accounting 2 can improve Student Partisipations and Learning Competence

    The effect of Sharia bank knowledge, promotion, and facilities on savings decisions at Sharia banks with savings interest as mediation variables

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    Purpose - The purpose of this study is to explain the effect of Sharia bank knowledge, promotion, and facility on saving decisions in Shariah bank both directly and through saving interest.Method - The population in this study is the students of Sharia banking department at Islamic Business and Economics Faculty of IAIN Purwokerto Batch 2016/2017 of 106 students. All populations in this study were used as the sample. The technique of data collection in this study used questionnaires. Techniques of data analysis used descriptive statistic analysis and path analysis. Result - The results showed that Sharia bank knowledge, promotion, and facility give a positive and significant effect on saving decisions in Sharia Bank. Saving interest can mediate Sharia bank knowledge, promotion, and facility on saving decisions in Sharia Bank.Implication - Suggestion from this study are expected that Sharia Bank can fix the facility and improve promotions so that the customer candidate can know what kind of product offered so that saving interest and saving decision in Sharia Bank can be improved.Originality - This study adds Islamic bank knowledge and saving interest variable as the intervening variable

    Analysis of Technology Acceptance Model in Understanding of Students Behavior Intention in Use of Sikadu

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    The research aims to know the perception of students of ease use of Sikadu, the perception of students of usefulness use of Sikadu, and the impact of students' perception of ease and usefulness of Sikadu. The approach of this research used quantitative research with descriptive analysis. Sample was students of Faculty of Economics, class of 2015 and 2016. The results of research indicates that students' perception of the menu and display existing is easy to use in lecture activities up to the utilization of obtaining learning result information; students' perception of the menu and display existing in Sikadu is very useful in lecturing activities up to the utilization of learning result information; the ease and usefulness in Sikadu encourages the students to use it although it is still rare used when it is seen from the frequency of using. Students mostly use it at the beginning and end of the semester; and the skill to operate computers. The need and demand to use Sikadu in academic administration becomes the main factors that encourage students to use Sikadu

    The effect of Sharia bank knowledge, promotion, and facilities on savings decisions at Sharia banks with savings interest as mediation variables

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    Purpose - The purpose of this study is to explain the effect of Sharia bank knowledge, promotion, and facility on saving decisions in Shariah bank both directly and through saving interest.Method - The population in this study is the students of Sharia banking department at Islamic Business and Economics Faculty of IAIN Purwokerto Batch 2016/2017 of 106 students. All populations in this study were used as the sample. The technique of data collection in this study used questionnaires. Techniques of data analysis used descriptive statistic analysis and path analysis. Result - The results showed that Sharia bank knowledge, promotion, and facility give a positive and significant effect on saving decisions in Sharia Bank. Saving interest can mediate Sharia bank knowledge, promotion, and facility on saving decisions in Sharia Bank.Implication - Suggestion from this study are expected that Sharia Bank can fix the facility and improve promotions so that the customer candidate can know what kind of product offered so that saving interest and saving decision in Sharia Bank can be improved.Originality - This study adds Islamic bank knowledge and saving interest variable as the intervening variable

    MAKSIMALISASI BANK SAMPAH: WUJUD PENGENDALIAN LINGKUNGAN DARI PEREMPUAN PEDULI

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    Permasalahan utama yang disepakati untuk segera diselesaikan dengan mitra adalah mengaktifkan dan mengembangkan rintisan bank-bank sampah yang pernah dibentuk di Kelurahan Gunungpati. Solusi yang ditawarkan untuk mengatasi permasalahan tersebut adalah dengan model pengelolaan bank sampah berbasis partisipasi masyarakat dan potensi lokal, melalui pelatihan dan pendampingan yang melibatkan langsung pengelola bank sampah. Kegiatan dibagi dalam dua kelompok besar yaitu (1) pelatihan tentang bank sampah sesuai Peraturan Menteri Lingkungan Hidup dan Kehutanan RI Nomor 14 tahun 2021 tentang Pengelolaan Sampah pada Bank Sampah. Sedangkan yang ke (2) yaitu pelatihan pengelolaan keuangan bank sampah. Kegiatan pengabdian dilakukan dalam bentuk pelatihan dan praktik menyusun pembukuan sederhana untuk bank sampah. Hasil pengabdian menunjukkan bahwa peserta merasa termotivasi kembali untuk menghidupkan bank-bank sampah yang telah lama matisuri. Dan peserta merasa menerima pengetahuan baru terkait bagaimana menyusun laporan keuangan dan pencatatan administrasi yang baik untuk bank sampah

    The Role of Women’s Leadership in Manufacturing Companies Listed on the Indonesia Stock Exchange

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    This study aims to determine the role of women in the board of directors in increasing company value through financial performance. The research object was all manufacturing companies listed on the Indonesia Stock Exchange in 2017. The sampling technique used purposive sampling on condition that the company had a board of directors and a female commissioner and did not experience a loss during the observation year. The research data used secondary data in the form of annual financial statements which were downloaded through the official website of the Indonesia Stock Exchange (IDX). Hypothesis testing used WarpPLS analysis. The results showed that the presence of women on the board had a negative impact on financial performance, financial performance had a positive and significant effect on company value, and the presence of women on the board had a significant negative effect on company value through financial performance

    Environmental Behavior Mahasiswa Pendidikan Akuntansi di Kampus Konservasi

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    Tujuan penelitian ini adalah untuk mengetahui bagaimana kondisi perilaku ramah lingkungan mahasiswa yang telah selesai menempuh mata kuliah Pendidikan Lingkungan Hidup (PLH). Objek penelitian adalah mahasiswa Pendidikan Akuntansi UNNES angkatan 2016. Sampel penelitian ditetapkan menggunakan rumus slovin dengan teknik pengambilan sampel random sampling sejumlah 121 mahasiswa. Alat analisis menggunakan analisis deksriptif. Hasil penelitian menunjukkan bahwa environmental behavior yang dimiliki mahasiswa dalam kategori cukup, mahasiswa memiliki perilaku yang tinggi dalam hal penghematan dan penggunaan sumber energi, penggunaan alat transportasi yang ramah lingkungan, dan pemakaian barang yang menyebabkan limbah. Namun demikian memiliki kelemahan atas perilaku dalam pengolahan limbah, konsumsi bahan-bahan makanan ramah lingkungan, enggan untuk aktif dalam organisasi lingkungan serta belum dapat memanfaatkan media sosial yang dimiliki untuk kegiatan lingkungan. Saran dari hasil penelitian ini adalah perlunya praktik calon wirausaha industri kreatif dalam pembelajaran mata kuliah kewirausahaan, dan optimalisasi kinerja kader konservasi untuk meningkatkan kesadaran mahasiswa akan pentingnya terlibat dalam organisasi lingkungan

    Learning Model Based on Information Technology in an Accounting Education Courses Based on Technology at Faculty of Economics in Universitas Negeri Semarang

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    It cannot be denied, nowadays technology is an inseparable part of learning in the classroom and also in the business world. Because of this there are many employers hoping that accounting and accounting education students get teaching about information technology in the field of accounting when they go to college. To fulfill this, in the College in the major of Accounting and Accounting Education curriculum, there are courses called accounting information systems (AIS), Computer Accounting and Introduction to Computer Accounting. This course, if traced back to its origin as mentioned above, is actually one of the very strategic courses. Why is it called very strategic value, because it is closely related to the development of information technology and the demands of the work world that are increasingly here becoming borderless? The teaching curriculum can be very different between each university depending on who and how the subject is coordinated. So that by using information technology learning instruments in the field of accounting developed by Wilis (2016), this study aims to examine a model of how to teach these courses in accounting education by incorporating the practice of using MS Excel in lecture meetings besides emphasizing the use of MS Visio. Keywords: information technology, computer-based learning, accounting education based on the information technolog

    Increasing Student's Character Values by Utilizing Combination of Team Accelerated Instruction (TAI) and Numbered Heads Together (NHT)

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    This research aims to obtain empirical evidence of the effectiveness of combining Team Accelerated Instruction (TAI) and Numbered Heads Together (NHT) learning strategies in teaching Investments to improve students' discipline, creativity, diligence, and participation. Population was students who enrolled in Intermediate Financial Accounting 2 course in Economics Education Department; Economics Faculty of Universitas Negeri Semarang The sample of the research consists of 48 students. Data were collected by using observations, interviews, and documentation. The stages of the research include planning, implementation, monitoring and evaluation, analysis, and reflection. Findings show that the combination of TAI and NHT does not improve students' learning outcomes even thought it manages to increase students' pre-test score in learning Investments as well as their participation in classroom
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