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Faktor-Faktor Pemilihan Karir Sebagai Akuntan Publik Viriany Viriany; Henny Wirianata
Jurnal Bina Akuntansi Vol 9 No 1 (2022): Jurnal Bina Akuntansi Volume 9 Nomor 1 Januari Tahun 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v9i1.165

Abstract

Abstract: The purpose of this study is to obtain empirical evidence regarding the effect of financial rewards, professional training, social values, professional recognition, work environment and market considerations on career interest as a public accountant. This study uses primary data with 137 respondents consisting of final year students in the S1 Accounting study program, Faculty of Economics and Business at Tarumanagara University. The results of the study found that in addition to the professional recognition variable, other variables have an influence on career interest as a public accountant. Key words : career interest as a public accountant. Abstrak: Tujuan dari penelitian ini adalah untuk memperoleh bukti empiris mengenai pengaruh penghargaan finansial, pelatihan profesional, nilai-nilai sosial, pengakuan profesional, lingkungan kerja dan pertimbangan pasar terhadap minat berkarir sebagai akuntan publik. Penelitian ini menggunakan data primer dengan 137 responden yang terdiri dari mahasiswa tingkat akhir di program studi S1 Akuntansi Fakultas Ekonomi dan Bisnis di Universitas Tarumanagara. Hasil penelitian menemukan bahwa selain variabel pengakuan profesional maka variabel lainnya mempunyai pengaruh terhadap minat berkarir sebagai akuntan publik. Kata kunci: Minat berkarir sebagai akuntan publik.
PERSEPSI DOSEN DAN MAHASISWA AKUNTANSI TERHADAP PROFESI AKUNTAN PUBLIK PASCA ENRONSTUDI KASUS PADA LIMA PTS DI JAKARTA BARAT Henny Wirianata; Sofyan S. Harahap
Media Riset Akuntansi, Auditing & Informasi Vol. 7 No. 3 (2007): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1726.521 KB) | DOI: 10.25105/mraai.v7i3.763

Abstract

This study is a developed from DeZoort, et al (1997), Yeni (2001) and Abdullah and Selamat (2002), The objective is to know the perception of lecturers and students on public accountant profession post Enron scandal and to know whether there is a significant difference between them. Data is collected from questioners given to 5 private universities in West Jakarta with 210 respon-dents consist of 55 full-time lecturerrespondents and 155 accounting undergraduate students who have taken or is taking auditing subject. The study shows that not all lecturers and students know Enron Corporation scandal. In spite of that, lecturers and students who know and do not know, have positive perception in public accounting profession post Enron and there is no significant difference between them. While t-test result indicates that there is a significant difference percep-tion between lecturers' and accounting undergraduate students', especially in ethic and responsi-bility aspects, but not in knowledge and skill aspects. The result also shows lecturers have more positive perception than students do.Key words: Enron Corporation, academics, perception, public accountant profession, accounting lecturer, accounting student
Persepsi Mahasiswa terhadap Kebijakan Kurikulum Merdeka Belajar Kampus Merdeka (MBKM) Chelsya Chelsya; Henny Wirianata
YUME : Journal of Management Vol 5, No 3 (2022)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v5i3.3366

Abstract

Semenjak pandemi Covid-19, pelaksanaan pendidikan dilakukan secara daring/ online. Pelaksanaan pembelajaran daring memberikan dampak positif dan dampak negatif. Dampak positifnya adalah pelajar terhindar dari paparan langsung virus Covid dan dampak negatifnya adalah menurunnya kualitas kecerdasan pelajar karena proses pembelajaran pelajar tidak dapat dipantau langsung oleh guru ataupun dosen pengajar. Sebagai solusinya, kementerian Pendidikan, Kebudayaan, Riset dan Teknologi (Kemenristekdikti) menetapkan kebijakan kurikulum baru yaitu kurikulum Merdeka Belajar Kampus Merdeka (MBKM). Penelitian ini dilakukan untuk mengevaluasi persepsi mahasiswa program studi Sarjana Akuntansi FEB Tarumanagara terhadap kebijakan kurikulum MBKM. Data diambil dari kuesionar mahasiswa akuntansi Universitas Tarumanagara yang mengikuti program MBKM. Adapun hal yang dievaluasi adalah tingkat pemahaman mahasiswa atas program MBKM, penyampaian sosialisasi mengenai program MBKM, kekurangan dalam program MBKM, dan pilihan mahasiswa dalam program MBKM. Kata Kunci: merdeka belajar kampus merdeka; MBKM; materi; mahasiswa.
PEMAHAMAN LAPORAN KEUANGAN BAGI DIASPORA INDONESIA Henny Wirianata; Elsa Imelda; Hendro Lukman
Jurnal Bakti Masyarakat Indonesia Vol. 6 No. 1 (2023): Jurnal Bakti Masyarakat Indonesia
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jbmi.v6i1.25470

Abstract

Financial reports have important benefits for business, especially among small and medium businesses. However, because their educational background does not touch on economics and business, many small and medium scale entrepreneurs (MSMEs) are unable to produce proper financial reports. However, this can cause MSME owners to make inappropriate decisions due to a lack of information and can also hinder MSME owners if they want to develop their business. For example, to apply for a loan from a bank, it is now mandatory to attach a financial report. This obstacle can be made easier by the many applications provided on the market. The applications offered range from cashiers to financial reporting. MSMEs have started to increase a lot along with the outbreak of the Covid-19 pandemic in 2020-2022. Many Indonesian citizens abroad (diaspora), particularly in Australia, have also experienced the effects of Covid-19. They started looking for other income, by developing their respective businesses. Most of them take the culinary field, but some are in the beauty and laundry fields. The community service activity this time aims to increase the awareness of business actors for the Indonesian citizen diaspora in Australia on understanding the importance of financial reports. In addition, it also provides brief guidelines for the use of several applications that are easy to find in cyberspace. This activity helps them to be able to make the right decisions based on clear financial report information. ABSTRAK Laporan keuangan  memiliki manfaat yang penting bagi bisnis khususnya juga di kalangan usaha kecil menengah. Namun karena latar belakang pendidikan yang tidak menyentuh bagian ekonomi dan bisnis, banyak dari pengusaha skala kecil dan menengah (UMKM) tidak mampu membuat laporan keuangan yang layak. Namun hal ini dapat menyebabkan pemilik UMKM mengambil keputusan yang tidak tepat karena kurangnya informasi dan dapat juga menghambat para UMKM jika ingin mengembangkan usahanya. Misalnya untuk pengajuan dana pinjaman dari perbankan, sekarang wajib melampirkan laporan keuangan. Kendala ini dapat dipermudah dengan aplikasi yang banyak disediakan di pasaran. Aplikasi yang ditawarkan mulai dari di kasir hingga pelaporan keuangan. UMKM mulai banyak meningkat seiring dengan mewabahnya pandemi Covid-19 pada 2020-2022. Banyak warga negara Indonesia di luar negeri (diaspora), khususnya di Australia, juga mengalami dampak akibat Covid-19. Mereka mulai mencari penghasilan lainnya, dengan mengembangkan usaha masing-masing. Sebagian besar mengambil bidang  kuliner, namun ada juga yang bidang kecantikan dan laundry. Kegiatan pengabdian kepada masyarakat kali ini bertujuan meningkatkan kesadaran para pelaku usaha bagi diaspora WNI di Australia atas pemahaman pentingnya laporan keuangan. Selain itu juga memberikan pedoman singkat pemakaian beberapa aplikasi yang mudah ditemui di dunia maya.  Kegiatan ini membantu mereka untuk dapat mengambil keputusan yang tepat berdasarkan informasi laporan keuangan yang jelas
DETERMINANTS OF CASH HOLDINGS MODERATED BY FIRM SIZE Henny Wirianata; Viriany Viriany
International Journal of Application on Economics and Business Vol. 1 No. 2 (2023): May 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i2.361-375

Abstract

The study was conducted on manufacturing companies registered in IDX in 2017-2019 with purposive sampling method. Data is processed and analyzed with Eviews 10. The analytical models used are multiple regression analysis and moderation regression analysis. Data and analysis results show profitability and firm size have no significant effect on determining the amount of cash holdings. Meanwhile, liquidity and net working capital have a significant effect. The results of moderation tests show that firm size is able to moderate the influence of profitability and liquidity on the determination of the amount of cash holdings. Meanwhile, firm size cannot moderate the influence between net working capital and the determination of the amount of cash holdings in.