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Determinan Motivasi, Partisipasi Anggaran, dan Komunikasi Terhadap Kinerja Organisasi dengan Kepuasan Kerja Sebagai Variabel Intervening Mudawanah, Siti
JURNAL PENDIDIKAN AKUNTANSI & KEUANGAN Vol 7, No 1 (2019): JURNAL PENDIDIKAN AKUNTANSI DAN KEUANGAN 2019
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v7i1.15902

AbstractThis study aims to analyze the effect of motivation, budget participation and communication on organizational performance with job satisfaction as an intervening variable. There are results of previous studies that are inconsistencies regarding the effect of budget participation on performance so motivating in conducting this research. The research method uses a quantitative method, an analytical tool that is SmartPLS Version 3.0. The population of this study is all universities in Lebak Regency, the sample method uses saturated samples. The results of the study show that communication and job satisfaction have a significant effect on organizational performance. Then, motivation and communication on organizational performance with job satisfaction as an intervening variable have a significant influence. Whereas, motivation and budget participation do not have a significant effect on organizational performance and budget participation on organizational performance with job satisfaction as an intervening variable that does not have a significant effect. Keywords: job satisfaction; organizational performance; communication; motivation; budget participation. AbstrakPenelitian ini bertujuan menganalisis pengaruh motivasi, partisipasi anggaran dan komunikasi terhadap kinerja organisasi dengan kepuasan kerja sebagai variabel intervening. Terdapat hasil penelitian sebelumnya yang inkonsistensi mengenai pengaruh partisipasi anggaran terhadap kinerja sehingga memotivasi dalam melakukan penelitian ini. Metode penelitian menggunakan metode kuantitatif, alat analisis yaitu perangkat lunak SmartPLS Versi 3.0. Populasi penelitian ini seluruh perguruan tinggi di wilayah Kabupaten Lebak, metode sampel menggunakan sampel jenuh. Hasil penelitian menunjukkan komunikasi, dan kepuasan kerja berpengaruh signifikan terhadap kinerja organisasi. Kemudian, motivasi dan komunikasi terhadap kinerja organisasi dengan kepuasan kerja sebagai variabel intervening memiliki pengaruh signifikan. Sedangkan, motivasi dan partisipasi anggaran tidak berpengaruh signifikan terhadap kinerja organisasi dan partisipasi anggaran terhadap kinerja organisasi dengan kepuasan kerja sebagai variabel intervening tidak memiliki pengaruh signifikan. Kata Kunci: kepuasan kerja; kinerja organisasi; komunikasi; motivasi; partisipasi anggaran.

ANALISIS OPERATING LEVERAGE (DOL), FINANCIAL LEVERAGE (DFL), DAN COMBINATION LEVERAGE (DCL) TERHADAP EARNING PER SHARE (EPS) PADA PERUSAHAAN LQ45 DI BURSA EFEK INDONESIA Siti Mudawanah
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 7, No 2 (2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v7i3.346

The purpose of this study is to determine the effect of DOL on EPS, determine the effect of DFL on EPS, determine the effect of DCL on EPS and determine the effect of DOL, DFL and DCL on EPS. Adhi Karya (Persero) Tbk (ADHI), Elnusa Tbk (ELSA), Waskita Concrete Precast Tbk (WSBP), which came out of the LQ45 index calculation for this period. List of companies included in the 45 LQ45 Latest Stock Indexes (August 2019 - January 2020). Increased competition among companies in developing their companies so that the companies they manage have good value and good performance require companies to continue to make efforts to achieve with good strategies and proper financial management so that they are superior to other companies.The method used in this research is quantitative method. The research population to be carried out by researchers is all companies listed on the LQ45 index on the Indonesia Stock Exchange in 2017 - 2018, and the sample techniques used in this study are using purposive sampling techniques and selected by 29 companies. In this study the data were processed using SPSS V.20 software. To test the data using multiple linear regression analysis.The findings of this study are that DOL significantly influences EPS. However, DFL and DCL do not have a significant effect on EPS, and simultaneously DOL, DFL and DCL have a significant effect on EPS.

ANALISIS EARNING PER SHARE (EPS) DAN ECONOMIC VALUE ADDED (EVA) TERHADAP RETURN SAHAM PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI Siti Mudawanah; Desi Nuraini
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 8, No 1 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v8i1.571

The purpose of this study was to determine the effect of Earning Per Share (EPS) and Economic Value Added (EVA) on Stock Returns on food and beverage companies listed on the Indonesia Stock Exchange (BEI).The methodology used in this study is quantitative because the research data in the form of numbers and analysis using statistics. And the method of data collection in this research is done through secondary data collection and literature study. In this study, researchers used food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2018 period as research objects. And the population and sample of this research are 11 companies listed on the Indonesia Stock Exchange (BEI).The hypothesis of this study is to describe whether or not there is an influence between Earning Per Share (EPS) and Economic Value Added (EVA) on stock returns either partially or simultaneously. And the results concluded that partial Earning Per Share (EPS) and Economic Value Added (EVA) had no effect on stock returns, and simultaneously Earning Per Share (EPS) and Economic Value Added (EVA) had no effect on stock returns on food and beverage companies period 2014-2018

PENGARUH PEMAHAMAN AKUNTANSI DAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PADA PEMERINTAHAN KABUPATEN LEBAK Taufiqurrohman Taufiqurrohman; Siti Mudawanah; Machmud Muthanudin
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 9, No 2 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v9i2.579

This study aims to determine the effect of accounting understanding and accounting information systems on the quality of financial reports in Lebak regency government. This research uses quantitative methods. The type of data in this study is primary data. The study population was 13 OPDs (Regional Apparatus Organizations) in the Lebak Regency government, using the purposive sampling method. Where the sample used for each OPD was taken 6 people, namely the head of the department and employees / staff of the finance / accounting subdivision, who are technically involved in recording the financial transactions of the Work Unit and the preparation of government financial reporting as respondents totaling 78 samples / respondents. This study uses multiple linear regression analysis with the IBM SPSS Statistics 20 program. Based on the results of the study, it shows that accounting comprehension partially (X1) has a positive and significant effect on the quality of financial statements (Y), this is evidenced by the value of tcount ttable (2,680 1,994. ) and the significance is smaller than the probability value, namely 0.009 0.05. Partially the Accounting Information System (X2) has a positive and significant effect on the quality of financial statements (Y), this is evidenced by the value of tcount ttable (2.322 1.994) and the significance is smaller than the probability value, namely 0.023 0.05. And simultaneously Accounting Understanding (X1) and Accounting Information Systems (X2) have a significant effect together on the Quality of Financial Statements, this is evidenced by the value of fcount ftabel (9.400 3.14) and the significance is smaller than the probability value which is equal to 0.00 0.05.

PENGARUH NET PROFIT MARGIN (NPM), CURRENT RATIO (CR), DAN EARNING PER SHARE (EPS) TERHADAP HARGA SAHAM PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Siti Mudawanah; Asep Sopiyan
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 9, No 1 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v9i1.573

Stock prices are a reflection of the company's performance. Basically, investors measure a company's performance in managing its resources to generate profits. To assess the company's performance, investors need to analyze by using several benchmarks, namely the ratio. this study aims to examine the significant effect of the ratio of Net Profit Margin, Current Ratio and Earning Per Share to the price of food and beverage companies on the Indonesia Stock Exchange (IDX) for the period 2012-2017.This research is empirical research, where the data used in this study is secondary data. The population in this study are food and beverage companies listed on the Indonesia Stock Exchange (IDX) in the period of 2012 to 2017, which amounted to 18 companies. the number of samples used in this study as many as 7 companies with the technique of obtaining samples using purposive sampling. The classic assumption test in this study used the normality test, multicollinearity test, heterocedasticity test and autocorrelation. Data analysis using multiple linear analysis, F test (F test), T test (T test) and test coefficient of determination. Data analysis using the help of SPSS20 software.The research results for Net Profit Margin show a significant value of 0.215 which means there is no significant effect on Stock Prices, Current Ratio shows that 0.001 means that there is a significant effect on Stock Prices, Earning Per Share shows a significant value of 0,000 which means a significant effect on Stock Prices. The determination coefficient shows a value of 56,7% while the remaining 43,3% is influenced by other factors. From the results of the F test (F test) obtained results of 0,000, which means that NPM, CR, EPS simultaneously have a significant effect on stock prices. This research is expected to provide useful information in making investment decisions

PENGARUH PERTUMBUHAN EKONOMI DAN UPAH MINIMUM TERHADAP TINGKAT KEMISKINAN DI KABUPATEN DAN KOTA PROVINSI BANTEN Siti Mudawanah
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 10, No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v10i1.770

This research was conducted to test whether the variables of economic growth and minimum wages have an effect on the poverty rate in the districts and cities of Banten province.The research method used is a quantitative analysis approach, and in testing research data using the help of an analysis tool, namely Eviews. The population for this study is all data on economic growth, minimum wages and poverty rates in the districts and cities of Banten province for the 2011-2019 period. The sample technique uses the saturation technique, namely using all regencies and cities of Banten Province in 8 regions.The results and conclusions show that partially economic growth and minimum wages have no effect on poverty levels. While simultaneously economic growth and minimum wages affect the level of poverty

PENGARUH INTELLECTUAL CAPITAL TERHADAP RETURN ON ASSETS (ROA) PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Herlina Herlina; Siti Mudawanah; Ahmad Febru Yulyana
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 10, No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v10i2.793

This research aims to determine the influence of Intellectual Capital which consists of Value Added Capital Employed (VACA), Value Added Human Capital (VAHU) and Structural Capital Value Added (STVA) on the Return on Assets (ROA) of Food and Beverage Companies listed on the Stock Exchange Indonesia.The population of this research is food and beverage companies that are consistently listed on the Indonesia Stock Exchange during the 2014-2017 period, totaling 18 companies. The sampling technique used was purposive sampling technique. Based on the established criteria obtained a sample of 10 companies. The type of data used is secondary data taken by the documentation method by accessing the site idx.co.id, Sahamok.com, and the official website of each company. The data analysis technique used is multiple regression analysis. The results of this research show that : (1) there is a significant effect between Value Added Capital Employed (VACA) on Return On Assets, with a correlation coefficient of 0.498, and a significant value of 0.009 0.05; (2) there is no significant effect between Value Added Human Capital (VAHU) on Return On Assets, with a correlation coefficient of 0.071 and a significant value of 0.502 0.05; (3) there is a significant influence between Structural Capital Value Added (STVA) on Return On Assets, with a correlation coefficient of 0,000, and a significant value of 0,000 0,05; (4) there is a significant influence between Value Added Capital Employed (VACA), Value Added Human Capital (VAHU) and Structural Capital Value Added (STVA) together on Return On Assets, with the R square determination coefficient generated at 64.7 % and significant value 0,000 0,05 and value F count 22,017 Ftable 2.63.

Implikasi Biaya Penyelenggaraan Pendidikan dan Latar Belakang Sosial Ekonomi Terhadap Minat Calon Mahasiswa Program Studi Akuntansi STIE La Tansa Mashiro dalam Keberlanjutan Perguruan Tinggi Siti Mudawanah; Mike Mega Rahayu
Jurnal Pendidikan Akuntansi & Keuangan Vol 11, No 1 (2023): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v11i1.38867

This study aims to find out empirically about the effect of the cost of providing education and socio-economic background either partially or jointly on the interest of prospective students of the La Tansa Mashiro Accounting Study Program, but also to find out empirically about the effect of the cost of providing education and background . the socio-economic background of the interest of prospective students in the Accounting Study Program STIE La Tansa Mashiro either partially or together with the study and the effect of the cost of providing education and socio-economic background on the study with the interest of prospective students as an intervention variable. This study uses quantitative descriptive analysis with survey methods and primary data through questionnaires to 83 students as a sample, with an analytical tool, namely SmartPLS Version 3.0 software. The research results and conclusions show that partially the cost of providing education has a significant positive effect on the interest of prospective students and social economic background has no significant effect on the interest of prospective students. Meanwhile, simultaneously the cost of providing education and socio-economic background together have a significant positive effect on the interest of prospective students of the STIE La Tansa Mashiro Accounting Study Program. Partially, the cost of providing education and the interest of prospective students have a significant positive effect on the study, socio-economic background has no significant effect on the study. Simultaneously the cost of providing education, social background and interest of prospective students have a positive effect on study in higher education. It can also be said that, there is a significant positive effect on the implementation of education and socio-economic background on studies with the interest of prospective students as an intervention variable.

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