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KESADARAN SPIRITUAL AKUNTAN PUBLIK: HIJAB DIRI DARI PENYIMPANGAN AKUNTANSI Ida Ayu Nursanty; Endang Kartini; I Made Murjana; Baehaki Syakbani
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 10, No 1 (2022): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v10i1.14431

Abstract

Penelitian ini bertujuan untuk mengkaji kesadaran spiritual akuntan publik untuk membebaskan diri dari skandal akuntansi. Peneliti menyoroti bahwa perilaku akuntan publik yang tidak etis (materialistis) merupakan faktor penyebab terjadinya skandal akuntansi. Oleh karena itu, diperlukan konsep baru, yaitu pengetahuan tentang Tuhan sebagai landasan moral. Artinya, setiap urusan ruhani tidak akan ada artinya jika tidak didahului dengan ilmu Allah. Oleh karena itu, penelitian ini menggunakan konsep diri spiritual. Ini adalah konsep orang yang sempurna yang memiliki kesadaran holistik. Melalui kesadaran, akuntan publik mengalami kesadaran akan Tuhan untuk membimbing akuntan publik menjadi manusia yang sadar spiritual.
ANALISIS LAPORAN KEUANGAN DAN INDIKATOR KEBANGKRUTAN UNTUK MENILAI KINERJA KEUANGAN PADA PT. MAYORA INDAH TBK PERIODE 2017-2019 I Made Murjana; Yusi Faizathul Octavia; Rusdi Rusdi
Media Bina Ilmiah Vol. 17 No. 1: Agustus 2022
Publisher : LPSDI Bina Patria

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (297.705 KB)

Abstract

Penelitian ini bertujuan menganalisis laporan keuangan dan indikator kebangkrutan pada PT. Mayora Indah Tbk periode 2017-2019. Jenis penelitian deskriptif melalui pendekatan kuantitatif dengan teknik analisis menggunakan metode rasio guna mengetahui kinerja dan posisi keuangan perusahaan dan kebangkrutan dengan metode altman Z-score. Dari hasil analisis menunjukkan kinerja dan posisi keuangan cukup baik, sedang indikator kebangkrutan metode Z-score perusahaan dalam keadaan tidak bangkrut.
PENGARUH KUALITAS PRODUK, HARGA,DAN PELAYANAN TERHADAP KEPUASAN KONSUMEN PADA CAFE KOPI LIVING I MADE MURJANA; YUSI FAIZATHLOCTAVI; ROSYIA WARDANI; NENDY PRATAMA AGUFIANTO
GANEC SWARA Vol 17, No 3 (2023): September 2023
Publisher : Universitas Mahasaraswati K. Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35327/gara.v17i3.524

Abstract

This study aims to determine the significane of the effect of product quality, price, service quality partially and simultaneously on consumer satisfaction of living cafe coffee. This type of research is associative research. The population in this study is the Coffee Living Cafe visitors whose population is unknown. The number of samples taken is as many as 80 respondents, data collection techniques using observation and questionnaires. Data analysis using multiple linear regression analysis showed (Y= 0.670 + 0.340 X1 + 0.181 X2 + 0.740 X3 + e). Based on the results of the partial hypothesis test that product quality, price, and service quality have a significant effect on consumer satisfaction for living cafe coffee. Where is the product quality (X1) with t count (6,101) > t table (1,990). Price (X2) with t count (3.095) > t table (1.990). Service quality (X3) with t count (4,974) > t table (1,990). Simultaneously product quality, price, and service quality have a significant effect on customer satisfaction with f count (165,072) > f table (2,72) with a significance of 0,000. Product quality variable is the most dominant variable affecting consumer satisfaction with a beta value (0.340)
PENGARUH PEMBERIAN KOMPENSASI DAN MOTIVASI TERHADAP KINERJA KARYAWAN (STUDI KASUS PADA MATARAM HOTEL) I MADE MURJANA; NENDY PRATAMA AGUSFIANTO; YUSI FAIZATHUL OCTAVIA
GANEC SWARA Vol 15, No 2 (2021): September 2021
Publisher : Universitas Mahasaraswati K. Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35327/gara.v15i2.222

Abstract

Specifically, the purpose of this study was to determine the effect of compensation and motivation on employee performance at the Mataram Lombok hotel. The research is associative, where the respondents are hotel employees, with a multiple linear analysis approach through the SPSS application. The results of the analysis show: (1). the two variables have a partial effect on employee performance, with t-count values of 3.056 (X1) and 2.676 (X2) greater than the t-table value of 2.037. (2). Compensation and motivation variables have a simultaneous effect, this is indicated by the calculated f value of 21.098, which is greater than the value of f table 3.29. based on testing the beta value of the Compensation variable of 0.448, and the value of the motivation variable of 0.392. Based on the value of Tb. it can be said that the compensation variable is more dominant than the motivation variable.