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All Journal Jurnal Akuntansi Universitas Muhammadiyah Kupang Jurnal Akuntansi : Transparansi dan Akuntabilitas
Mutia, Karmila Dwi Lestari
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI MAHASISWA DAN ALUMNI AKUNTANSI DALAM MEMILIH KARIR PROFESI SEBAGAI AKUNTAN DI KOTA KUPANG Karmila Dwi Lestari Mutia
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 7 No 1 (2019): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v7i1.1304

Abstract

Salah satu yang diminati saat ini adalah profesi akuntansi, terdapat 4 (empat) jenis profesi akuntan, yaitu akuntan publik, akuntan pemerintah, akuntan perusahaan dan akuntan yang mendidik. Semua jenis profesi akuntansi masih memberikan peluang kerja yang besar bagi lulusan jurusan akuntansi, tetapi peluang ini tidak disertai dengan semakin banyaknya akuntan publik di Indonesia. Latar belakang fenomena ini adalah dasar dari penelitian ini. Pendekatan penelitian menggunakan analisis kuantitatif, dengan kuesioner sebagai instrumen penelitian, dan perhitungan menggunakan SPSS, hasil penelitian ini menemukan bahwa secara keseluruhan terdapat pengaruh persepsi mahasiswa akuntansi dan alumni dilihat dari keinginan karier akuntan dalam hal gaji keuangan, pelatihan profesional, pengakuan profesional, nilai-nilai sosial, lingkungan kerja dan pertimbangan pasar tenaga kerja. Sedangkan dari Kesetaraan Gender disimpulkan bahwa secara keseluruhan tidak ada pengaruh pada persepsi siswa dan alumni akuntansi dalam pilihan karir akuntansi. Kata kunci: Persepsi, Akuntansi, Mahasiswa, Alumni, Karir Akuntan One of the interests at this time is the accounting profession, there are 4 (four) types of accountant profession, namely public accountants, government accountants, corporate accountants and educating accountants. All types of the accounting professions still provide large employment opportunities for graduates of accounting majors, but this opportunity is not accompanied by an increasing number of public accountants in Indonesia. The background of this phenomenon is the basis of this research. The research approach uses quantitative analysis, with questionnaires as research instruments, and calculates using SPSS, the results of this study found that overall there is an influence of perceptions of accounting students and alumni seen from the desire of accountant careers in terms of financial salaries, professional training, recognition professionals, social values, work environment and labor market considerations. Whereas from Gender Equality it was concluded that overall there was no influence on the perceptions of students and accounting alumni in the accounting career choice. Keywords: Perceptions, Accounting, Students, Alumni, Accountant Careers
KEMUNGKINAN PENERAPAN SISTEM JUST IN TIME PRODUKSI PADA HOME INDUSTRY “IXXES” KUPANG Ali Hardin Balich; Karmila Dwi Lestari Mutia
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 7 No 2 (2019): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v7i2.1705

Abstract

The purpose of this study was to determine whether the Just In Time system might be applied in Home Industry “IXXES", a UMKM engaged in the food industry. This research focuses on the part of production that is in accordance with the requirements of applying the Just In Time production system, namely (1) factory organization, (2) training of team or skills, (3) forming flow or simplification, (4) kanban pull system, (5) visual visibility or control, (6) bottleneck elimination, (7) lot size and set up time measurement, (8) total productive maintenance, (9) process capability and continuous improvement, and (10) suppliers. Data collection methods used in this study are interviews, observation and documentation. The data analysis technique used is comparative analysis, which is a method used to compare research objects with theory as a comparison concept. The results of this study are that the Just In Time production system is possible for Home Industry “IXXES" because there are three conditions that have not been fulfilled and can be fulfilled in the future.
KEMUNGKINAN PENERAPAN SISTEM JUST IN TIME PRODUKSI PADA HOME INDUSTRY “IXXES” KUPANG Ali Hardin Balich; Karmila Dwi Lestari Mutia
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 8 No 1 (2020): JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v8i1.2360

Abstract

The purpose of this study was to determine whether the Just In Time system might be applied in Home Industry “IXXES", a UMKM engaged in the food industry. This research focuses on the part of production that is in accordance with the requirements of applying the Just In Time production system, namely (1) factory organization, (2) training or team or skills, (3) forming flow or simplification, (4) kanban pull system, (5) visual visibility or control, (6) bottleneck elimination, (7) lot size and set up time measurement, (8) total productive maintenance, (9) process capability and continuous improvement, and (10) suppliers. Data collection methods used in this study are interviews, observation and documentation. The data analysis technique used is comparative analysis, which is a method used to compare research objects with theory as a comparison concept. The results of this study are that the Just In Time production system is possible for Home Industry “IXXES" because there are three conditions that have not been fulfilled and can be fulfilled in the future. Keyword : Just In Time Production System.
POTENSI PENERIMAAN PAJAK BUMI DAN BANGUNAN SEKTOR PERDESAAN DAN PERKOTAAN (PBB P2) DESA BANGKA LELAK KABUPATEN MANGGARAI Yulita Meilinda Kurnia; Karmila Dwi Lestari Mutia
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 9 No 1 (2021): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v9i1.3974

Abstract

ABSTRACT This research aims to determine the potential revenue from Land and Building Tax in Bangka Lelak Village, Manggarai Regency. The data used in this research is qualitative data with primary data sources and secondary data. The data collection technique in this research is triangulation with data analysis methods using the analytical model used by Miles and Huberman. In this research also illustrating the potential revenue from Land and Building Tax in Bangka Lelak Village, Manggarai Regency is IDR 81,840,912 and a potential loss of Land and Building Tax is IDR 76,093,689 due to inhibiting factors caused by the government and taxpayers. Bangka Lelak Village, Manggarai Regency has a large tax potential when viewed from changes in Development, Community Economy and Land Selling Price. Keywords: Potential, Land and Building Tax.
PENGARUH PERSEPSI, MOTIVASI, MINAT, DAN PENGETAHUAN TENTANG PAJAK MAHASISWA PROGRAM STUDI AKUNTANSI UNIVERSITAS NUSA CENDANA TERHADAP PILIHAN BERKARIR DI BIDANG PERPAJAKAN Johanes V. A. A. Koa; Karmila Dwi Lestari Mutia
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 9 No 2 (2021): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v9i2.4856

Abstract

The purpose of this study was to determine the effect of perceptions, motivations, interests, and knowledge of student taxes on career choices in taxation, either partially or simultaneously. This research was conducted at the Accounting Study Program, University of Nusa Cendana. The sampling technique in this study used a purposive sampling technique. The population is 892 students and the research sample is 100 students. The results of this study indicate that the perception, motivation, and interest of students in the Accounting Study Program at the University of Nusa Cendana has an effect on the choice of a career. in the field of taxation, knowledge of taxes by students of the Accounting Study Program at the University of Nusa Cendana has no effect on career choices in taxation. Perceptions, motivations, interests, and knowledge of taxes simultaneously affect the choice of a career in taxation.
HUBUNGAN AUDIT OPERASIONAL DAN PERSEDIAAN PENGELOLAAN BARANG DAGANGAN TERHADAP PENINGKATAN LABA PADA PT. TIMOR PRIMA LESTARI SENTOSA KUPANG AKBAR YUSUF; GASIM; KARMILA DWI LESTARI MUTIA
Jurnal Akuntansi Universitas Muhammadiyah Kupang Vol. 2 No. 02 (2015): JURNAL AKUNTANSI (JA) UNIVERSITAS MUHAMMADIYAH KUPANG
Publisher : PROGRAM STUDI AKUNTANSI - UNIVERSITAS MUHAMMADIYAH KUPANG

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan penelitian ini adalah untuk menguji hubungan audit operasional dan pengelolaan persediaanbarang dagangan secara simultan dan Parsial terhadap peningkatan laba. Metode penelitian yang digunakan yakni metode penelitian kepustakaan (library research), dan studi lapangan yakni denganmenggunakan teknik Observasi, wawancara dan teknik kuesioner. Jenis data yang di kumpulkan adalahdata primer dan data sekunder yang di olah dan dianalisis regresi ganda, dengan menggunakan ProgramSofwere SPSS 16. Sampel yang digunakan dalam penelitian ini adalah 30 karyawan. Hasil penelitianmenunjukkan bahwa secara parsial audit operasional dan pengelolaan barang dagangan berhubungansignifikan terhadap peningkatan laba. Secara simultan audit operasional dan pengelolaan barangdagangan berhubungan signifikan terhadap peningkatan laba sebesar 49%.
Co-Authors Akbar Yusuf Ali Hardin Balich Ali Hardin Balich Gasim Johanes V. A. A. Koa Yulita Meilinda Kurnia