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All Journal Jurnal Ilmiah Mahasiswa FEB Student Journal Gelagar Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Ayu Rachmawati
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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PERSEPSI MAHASISWA AKUNTANSI TERHADAP FAKTOR-FAKTOR PEMILIHAN PROFESI SEBAGAI AKUNTAN PUBLIK DAN NON AKUNTAN PUBLIK (Studi Kasus Pada Mahasiswa S1 Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya Malang) Ayu Rachmawati
Jurnal Ilmiah Mahasiswa FEB Vol 4, No 2 : Semester Genap 2015/2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian ini bertujuan untuk mengetahui  persepsi mahasiswa S1 Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya mengenai faktor-faktor yang membedakan pemilihan karir, perbedaan diantara mahasiswa akuntansi yang memilih profesi sebagai akuntan publik, akuntan perusahaan, akuntan pemerintah dan akuntan pendidik ditinjau dari gaji, pelatihan kerja, pengakuan, nilai-nilai sosial, lingkungan kerja, pasar kerja, dan nilai intrinsik. Metode penelitian ini menggunakan penelitian eksplanatori. Populasi dalam penelitian ini adalah mahasiswa S1 Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya Malang dengan kriteria yaitu masih aktif menjadi mahasiswa pada jurusan akuntansi serta mahasiswa yang telah menempuh mata kuliah pengauditan.  Analisis data pada penelitian ini menggunakan Uji T dengan bantuan sofware SPSS versi 20. Hasil penelitian ini menyatakan bahwa terdapat perbedaan persepsi mahasiswa jurusan akuntansi dalam menentukan profesi sebagai akuntan publik dan non akuntan publik dapat dibedakan melalui faktor gaji, pelatihan kerja, pengakuan, nilai-nilai sosial, lingkungan kerja, pasar kerja, dan nilai intrinsik. Hasil penelitian ini dapat menjadi bahan pertimbangan dalam melakukan perekrutan karyawan, sehingga persepsi antara pemilik dengan calon karyawan akan selaras dan bagi akademisi hasil penelitian ini dapat menjadi bahan pertimbangan dalam menentukan kurikulum materi perkuliahan.Kata Kunci: persepsi, gaji, pelatian kerja, pengakuan, nilai-nilai sosial, lingkungan kerja, pasar kerja, dan nilai intrinsik.
ANALISIS FAKTOR KETERLAMBATAN PROYEK PEMBANGUNAN INTEGRATED LABORATORY FOR SCIENCE POLICY AND PUBLIC COMMUNICATION UNIVERSITAS JEMBER: Studi Kasus : Pembangunan Integrated Laboratory For Science Policy And Public Communication Universitas Jember Ayu Rachmawati; Tiong Iskandar; Deviany Kartika
STUDENT JOURNAL GELAGAR Vol. 3 No. 1 (2021): JURNAL GELAGAR
Publisher : TEKNIK SIPIL S-1 ITN MALANG

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In every project development, problems often occur that hinder the completion process. A delay event on a project can be caused by one or more causes of delay (delay agent) and vice versa. The factors causing the delay are in the form of internal and external factors. This study aims to analyze the factors that cause delays in the development project of the Integrated Laboratory for Science Policy and Public Communication at the University of Jember and mitigation actions that can minimize or prevent delay events from recurring. The method used in this research is the House of Risk method which functions to analyze the causes of risk and then use the steps to analyze the causes of delay to become a House of Delay. The first stage is identification of the problem, then determining the scale of the impact of severity and probability of delay. After obtaining the rating scale, it is analyzed by the House of Risk method phase 1 to calculate the ADP (Aggregate Delay Potential) value and obtain a rating of the problem (the cause of the delay). Determined 3 problems that need to prioritize handling / mitigation action priority with the House of Risk method phase 2. After being identified based on the results of the interview there are six delay events and thirteen delay agents on the project. From the analysis results, it was found that there were three causes of delays, namely, the length of time for the delivery of materials sent from local and imported suppliers, a collision sequence on the job, and work repairs. Of the three problems, then analyzed for efforts to deal with HOR stage 2, namely comprehensive / complete material stock planning, more supervision of scheduling, and controlling techniques.
Analysis Of Dividend Policy With Profitability As Intervening Variable In Financial Sector Companies Listed On The Indonesia Stock Exchange Ayu Rachmawati; Nurjanti Takarini
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i5.1481

Abstract

The study is done to determine the influence of profitability as an intervening variable in its influence on leverage and the size of the company on the dividends policy. The population of financial sector companies listed in BEI during the year 2018- 2021. The method employed in sample formulating uses a purposive sampling method. We've obtained as many as 24 companies under 4 years of observation, bringing the total data to 96. Using data analysis techniques for path analysis, outlier tests, classic assumption tests, hypothetical and sobel impact detection tests with the help of a SPSS 26 data analysis program. Research suggests that corporate leverage and size do not affect profitability. Leverage has no effect on the dividends policy, corporate size and profitability has no impact on the dividends policy, while profitability as a variable intervening is unable to capitalize on the relationship between leverage and corporate size on the dividends through indirect influence that is greater than direct impact and proving by using the sobel test.
Co-Authors Deviany Kartika Nurjanti Takarini Tiong Iskandar