COLLEGE LIBRARY MODEL TO ACHIEVE ACCOUNTING STUDENT SATISFACTION

This study aims to find several important aspects to build a library that can support the capacity of accounting students in higher education. The research was conducted at universities in Indonesia using the analytic network process method. The results of the study found that there are three important aspects to building a quality library. First aspect of service (the library must be informative on the latest books, the librarian must be alert in serving students, and there is no book rental fee). The second aspect of the facility (the library must be comfortable to visit, there must be an accounting practice laboratory, and must provide a book search engine). The third aspects of reference (libraries must provide accounting books that comply with the latest accounting standards, provide free and complete ebooks, and the books provided are not only accounting books)

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA PEGAWAI (Studi Pada Penerapan Sistem Informasi Manajemen Daerah (SIMDA) di BPKPD Kota Banjar)

This research is motivated by the still not optimal performance of the Banjar City Regional Finance and Revenue Management Agency employees which is characterized by frequent recording and reporting errors involving administrative management, the completion of existing work that is not in accordance with work achievement targets, employees who arrive late from work hours entering work that has been determined, besides that employees often leave the effective time of working hours and delays in completing work. The formulation of the problems posed in this study are as follows: 1. How does competence affect employee performance? 2. How does work motivation affect employee performance? 3. How does work discipline affect employee performance? 4. How does competence, motivation and work discipline simultaneously influence employee performance at the BPKPD in Banjar City? The method used in this study uses quantitative methods. Data collection techniques through questionnaires, literature, and documentation. With a research sample of 50 employee respondents and data analysis used through statistical tests of correlation and multiple regression using SPSS version 26.00 for windows. The research results show: 1). Competence tends to be good and employee performance is high, so competence has a positive and significant effect on employee performance. This means that the better the competence, the better the performance of employees at the Banjar City Regional Revenue and Financial Management Agency. 2). Work motivation tends to be good and employee performance is high, so work motivation has a positive and significant effect on employee performance. This means that the better the work motivation, the better the performance of employees at the Banjar City Regional Revenue and Financial Management Agency. 3). Work discipline tends to be good and employee performance is high, so work discipline has a positive and significant effect on employee performance. This means that the better the work discipline, the better the performance of employees at the Banjar City Regional Revenue and Financial Management Agency 4). Competence, motivation and work discipline tend to be good and employee performance is high, so that competence, motivation and work discipline have a positive and significant effect on employee performance. This means that the better the competence, motivation and work discipline, the better the performance of employees at the Banjar City Regional Revenue and Financial Management Agency.   &nbsp

Determinan Return Saham Syariah Dengan Risiko Sistematis Sebagai Variabel Mediasi

Islamic capital market is the investment alternatives in accordance with Islamic law. However, the purpose of investing is to obtain a high return stock. This study aimed to analyze the fundamental factors in predicting stock return of sharia with systematic risk as a mediating variable. Fundamental factors measured by DER, EPS, ROA, PER and NPM and systematic risk measured by beta. Data taken from the Islamic capital market through the Jakarta Islamic Index (JII) in a span of research in 2013 and 2014. The analysis used is multiple regression analysis and Sobel test. The results showed that DER and PER positive effect on sharia stock return, beta negative effect on sharia stock return and EPS, ROA and NPM no effect on sharia stock return. Whereas in mediating variable testing, the beta did not mediate the relationship between DER, EPS, ROA, NPM and PER to sharia stock return

Inflasi, Nilai Tukar Rupiah, Ekspor Dan Impor Yang Mempengaruhi Terhadap Jumlah Uang Yang Beredar Di Indonesia 2010 - 2014

Tujuan dari penelitian ini yaitu pertama untuk mengetahui sejauhmana pengaruh inflasi terhadap jumlah uang beredar di Indonesia 2010 sampai 2014, kedua untuk mengetahui sejauhmana pengaruh nilai tukar rupiah terhadap jumlah uang beredar di Indonesia 2010 sampai 2014, ketiga untuk mengetahui sejauhmana pengaruh eskpor terhadap jumlah uang beredar di Indonesia 2010 sampai 2014, dan keempat untuk mengetahui sejauhmana pengaruh impor terhadap jumlah uang beredar di Indonesia 2010 sampai 2014. Hasil penelitian ini adalah secara serempak bahwa inflasi, nilai tukar, ekspor dan impor berpengaruh secara serempak terhadap jumlah uang yang beredar di Indonesia 2010 sampai 2014, sedangkan secara parsial bahwa nilai tukar dan impor merupakan variabel yang mempengaruhi terhadap jumlah uang yang beredar di Indonesia 2010 sampai 2014

Sketching the investigative trends of research articles on the deployment of English for accounting: a scientometric study

This study scientometrically mapped the investigative trends in English for accounting (EA) research articles. The corpus was 181 research articles in EA from 1981 to 2021. They were retrieved from metadata dimensions of various leading journals and analyzed with automated bibliometric analysis. The findings revealed that the investigative themes in EA remain burgeoning for 41 years. The accounting history journal indicated the greatest impact on EA research. The analyzed journals reported a large impact correlating to their development. The most productive author in the EA research was Jones. The typical words frequently emerging in the analyzed research articles were accounting, research, and English. The investigative and developing topics related to EA were relatively dynamic. This study suggests that the scientometric investigative perspective offers a systematic, diachronic, and quantitative outline of English for accounting research by considering its meta-disciplinary knowledge and evolving trends over the years

ALOKASI PEMANFAATAN RUANG BERDASARKAN DAYA DUKUNG LAHAN DI SAWANGAN, DEPOK

Pertumbuhan penduduk Kota Depok rata-rata per tahun sekitar 6%. Peningkatan ini berimplikasi pada penyediaan infrastruktur terutama permukiman. Kota Depok melakukan pengembangan sistem pusat pelayanan kegiatan (SPK) kota. Wilayah SPK tersebut dibagi dalam 11 jenis penggunaan lahan yang didominasi oleh permukiman sebesar 49,77%. Tujuan kajian ini adalah menganalisis kemampuan lahan untuk alokasi pemanfaatan permukiman dan memproyeksikan perkembangan wilayah dengan daya dukung lahan terhadap variable jumlah penduduk, PDRB, kebutuhan permukiman, kenyamanan tinggal dan timbulan sampah. Metode yang digunakan adalah analisis spasial dengan overlay peta untuk mengeksplorasi data dari perspektif keruangan sebagai dasar pengambilan keputusan dari kriteria klasifikasi kemampuan lahan yang dikaji. Metode sistem dinamik menggunakan data time series untuk memodelkan dan memproyeksikan variabel. Dari hasil analisis diketahui terdapat tiga sub kelas kemampuan lahan (KL) dengan faktor pembatas erosi (e), dan kelerengan (l) yaitu KL-II (63,8%,), KL-I (32,48%), dan KL-IV (3,72%). Selanjutnya hasil proyeksi 20 tahun (2010-2030) menunjukkan bahwa di Kota Depok terjadi peningkatan penduduk alami sebesar 52% dan kenaikan PDRB sebesar 80,39%. Kondisi kenyaman tinggal mengalami tren yang menurun mencapai 9 m2/orang. Sebaliknya, seiring pertambahan jumlah penduduk, tren peningkatan juga terjadi pada kebutuhan permukiman dan timbulan sampah. Secara garis besar, dapat disimpulkan bahwa terdapat penggunaan lahan aktual yang selaras dengan kemampuan lahan di sub-kelas IV. Hasil proyeksi daya dukung lahan menunjukkan bahwa kebutuhan permukiman lebih dinamis seiring dengan pertambahan jumlah penduduk, sedangkan luasan permukiman cenderung tidak mengalami penambahan. Rekomendasi untuk lahan yang dikategorikan sebagai kelas kemampuan lahan IV-e, dapat dimanfaatkan sebagai lahan pertanian. Selain itu arah kebijakan pemanfaatan pola ruang di Kota Depok diharapkan dapat lebih memperhatikan daya dukung lahan non permukiman

PENGARUH TATA KELOLA YANG BAIK TERHADAP MAQOSHID INDEKS PADA BANK SYARIAH

This study aims to analyze the performance of each Islamic bank through the maqoshid syariah index approach, which is a measure of performance in accordance with the operational objectives of Islamic banks. In addition, an important factor in producing performance is the application of good governance so that the effect of good corporate governance will be tested on the performance of maqoshid sharia. This research was conducted at Islamic commercial banks in Indonesia in the period 2012 to 2016. The results showed that overall, the bank that has the best Islamic Maqoshid performance is Bank Panin Syariah. Regression analysis results show that good corporate governance does not affect the performance of Islamic banks in Islamic banks in Indonesia. This research proves that good governance in Islamic banks has not been able to improve the performance of Islamic Maqoshid. The biggest possibility is that banks still prioritize profits as a measure of performance

Modeling of land use and cover changes (LUCC) in Deli Serdang Regency, North Sumatra Province

Penggunaan/tutupan lahan (LULC) merupakan faktor penting dalam pengelolaan lahan dan dapat mempengaruhi kebijakan di suatu wilayah. LULC memiliki potensi untuk berubah karena aspek fisik, ekonomi dan sosial. Penelitian ini bertujuan untuk menganalisis perubahan penggunaan/tutupan lahan (LULCC) di Kabupaten Deli Serdang periode 2010-2020 dan memprediksi LULC pada tahun 2030. Analisis dilakukan dengan menerapkan model spasial Cellular Automata-Markov Chain dengan faktor pendorong yang digunakan adalah jarak ke jalan raya, jarak ke sungai, kepadatan penduduk, jarak ke kecamatan, dan jarak ke Medan. Hasil penelitian menunjukkan bahwa Kappa untuk klasifikasi citra adalah 0,86 (kategori sangat baik). Jenis LULC yang dominan di Kabupaten Deli Serdang adalah lahan perkebunan >45%, disusul sawah, pertanian lahan kering, hutan dan pemukiman serta lahan terbangun. Validasi model LULCC diperoleh nilai kappa sebesar 0,89 dan bermakna dapat digunakan untuk memprediksi model perubahan lahan pada tahun 2030. Pada tahun 2030, LULC yang akan meningkat secara signifikan adalah permukiman/lahan terbangun, dan pertanian lahan kering, yaitu masing-masing sebesar 21027,24 ha dan 4581,72 ha. Sedangkan hutan, perkebunan, dan sawah mengalami penurunan yang cukup signifikan yaitu sekitar 9487,26 ha, 8084,88 ha dan 7797,87 ha.Land use/cover (LUC) is a substantial factor in land management and can influence policy in an area. LUC has the potential to change due to physical, economic, and social aspects. This study aims to analyze the spatialland use and cover changes (LUCC) in Deli Serdang Regency for the 2010 to 2020 period and predict LUC in 2030. The analysis was run by applying the Cellular Automata-Markov Chain method. The driving factors used in this modeling are the distance to the road, the distance to the river, population density, the distance to the district capital, and the distance to Medan city. The results showed that Kappa for image classification was 0.86. The dominant type of LUC in Deli Serdang Regency is a plantation, with a total area of more than 45%, followed by paddy fields, dryland agriculture, forests, and settlements/built-up areas. LUCC model validation obtained a kappa value of 0.89 (very good category) and can be applicated for predicting land use change models in 2030. By 2030, the settlements/built-up area and dryland agriculture will increase significantly, which 21,060 ha and 4,587 ha, respectively, while forests, plantations, and paddy fields will decrease significantly by around 9,266 ha, respectively, respectively 8,306 ha and 7,806 ha