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All Journal Akuntansi dan Teknologi Informasi Sustainable : Jurnal Akuntansi
Ma'ruf Sya'ban
Universitas Muhammadiyah Surabaya
Economics, Econometrics & Finance Social Sciences

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Analisis Break Event Point Terhadap Perencanaan Laba CV. Uul Anugerah Surabaya Heru Budi Siswanto; Ma'ruf Sya'ban; Zeni Rusmawati
Akuntansi dan Teknologi Informasi Vol. 12 No. 1 (2018): Volume 12, No. 1, 2018
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (450.296 KB) | DOI: 10.24123/jati.v12i1.274

Abstract

Break Even Point Analysis is an analysis that is used by the company to find out or planning on what the sales volume. The purpose of this study is to determine how determaining Break Even Point CV. Uul Anugerah Surabaya in 2011-2015 and to investigate the extent to which the role Break Even Point to the CV profit planning. Uul Anugerah Surabaya. The Conducted research approach is qualitative descriptive study, with data collection procedures used are interviews and documentation with data processing using descriptive analysis. Break Even Point has a significant role in the company, namely Break Even Point as a short-term planning tool, as a minimum sales information company, and as a tool for the development strategy to achieve the company's earnings. CV. Uul Anugerah management needs to maintain the achievement in 2011-2015 as well as the necessity of making a sales and costs per month as a material evaluation of progress made and the need for more promotions, more heavily in the consumer interest.
Pengaruh Motivasi, Pemahaman, Sikap, Norma Subjektif, Kontrol Perilaku Persepsian Terhadap Niat Mahasiswa Akuntansi Untuk Mengikuti Sertifikasi Akuntan Profesional Chartered Accountant (CA) Adiva Salsabila; Ma'ruf Sya'ban; Rieska Maharani
SUSTAINABLE JURNAL AKUNTANSI Vol 2 No 1 (2022): Volume 2 No. 1 Mei 2022
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v2i1.13442

Abstract

The Influence of Motivation, Understanding, Attitudes, Subjective Norms, and Perceived Behavioral Control on the Intention of Accounting Students to Take Chartered Accountant (CA) Professional Accountant Certification. A person is considered a professional as evidenced by a professional certification. The purpose of this study was to determine the influence of motivation, understanding, attitudes, subjective norms and perceived behavioral control on the intention of accounting students to take the Chartered Accountant (CA) professional accountant certification. This study uses quantitative methods with an explanatory research approach. The population used were undergraduate accounting students at University of Muhammadiyah Surabaya, STIESIA Surabaya, Airlangga University Surabaya, and the National Development University "Veteran" East Java Surabaya. The sampling technique used is the Purposive Sampling technique with a total of 98 students. Data was collected using a questionnaire which was measured using a Likert scale. Test The research instrument used is validity test and reliability test, classical assumption test used is normality test, multi collinearity test, and heteroscedasticity test. The hypothesis test used is multiple linear analysis test and t test. The results in this study indicate that motivation and subjective norms have a positive and significant effect on the intentions of accounting students, while attitudes and perceived behavioral control have a positive and insignificant effect on the intentions of accounting students, and understanding has a negative and insignificant effect on the intentions of accounting students to take accountant certification. professional Chartered Accountant (CA).
Co-Authors Adiva Salsabila Heru Budi Siswanto Rieska Maharani Zeni Rusmawati