Garuda - Garba Rujukan Digital

PERAN SOFT SKILL DALAM MEMEDIASI PENGARUH PRESTASI BELAJAR DAN AKTIVITAS BERORGANISASI TERHADAP DAYA SAING MAHASISWA PENDIDIKAN EKONOMI UNIVERSITAS KUNINGAN Hakim, Dani Rahman; Wahyudin, Agus; Thomas, Partono
Journal of Economic Education Vol 5 No 2 (2016): November 2016
Publisher : Journal of Economic Education

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

Penelitian ini bertujuan untuk: 1) Menganalisis pengaruh Prestasi Belajar dan Aktivitas Berorganisasi terhadap Daya Saing mahasiswa. 2) Menganalisis peran Soft Skill sebagai variabel intervening yang memediasi pengaruh tidak langsung Prestasi Belajar dan Aktivitas Berorganisasi terhadap Daya Saing mahasiswa. Penelitian ini termasuk pada kategori kuantitatif dengan pendekatan hipotesys study. Populasi penelitian ini adalah mahasiswa Pendidikan Ekonomi Universitas Kuningan dari angkatan 2011 hingga 2014 yang berjumlah 198. Teknik pengambilan sampel menggunakan simple random sampling yang menghasilkan jumlah sampel sebanyak 132. Metode pengumpulan data dalam penelitian ini menggunakan teknik dokumentasi dan kuisioner. Analisis data statistik inferensial dengan path  analisys menggunakan program SPSS versi 21. Uji normalitas dengan Kolmogorov Smirnov, uji multikolinieritas dengan melihat nilai VIF dan Condition Index, uji heteroskedaktisitas dengan uji Glejster, dan uji autokorelasi dengan Run Test. Hasil penelitian ini menemukan bahwa pengaruh langsung Prestasi Belajar terhadap Daya Saing signifikan dengan nilai koefisien jalur sebesar 14,7%. Pengaruh langsung Aktivitas Berorganisasi terhadap Daya Saing tidak signifikan. Pengaruh Soft Skill terhadap Daya Saing signifikan dengan koefisien jalur sebesar 51,9%. Peran Soft Skill dalam memediasi pengaruh tidak langsung Prestasi Belajar terhadap Daya Saing tidak signifikan. Sedangkan peran Soft Skill dalam memediasi pengaruh tidak langsung Aktivitas Berorganisasi terhadap Daya Saing signifikan dengan nilai Sobel sebesar 39,7%. Berdasarkan hasil penelitian ini, sebaiknya mahasiswa meningkatkan soft skill-nya dengan serius mengikuti aktivitas berorganisasi. Selanjutnya, kepada pihak pembantu Dekan bidang kemahasiswaan sebaiknya lebih giat lagi dalam mengajak dan mensosialisasikan aktivitas berorganisasi untuk meningkatkan soft skill mahasiswa,  karena soft skill yang meningkat akan juga meningkatkan daya saing.   This study aims to: 1) Analyzing the effect of Learning Achievement and Organizational Activities toward the students Competitiveness. 2) Analyzing the role of Soft Skills as intervening variable that mediate the indirect effect of Learning Achievement and Organizational Activities toward the students Competitiveness.This Thesis was an hipotesys study with quantitative approach. Population in this study is the students of Economic Education Department, Kuningan University from 2011 to 2014 graduates. The Sampling technique used simple random sampling which resulted in a total sample of 132. The Methods of data collecting in this study used  documentation and questionnaires techniques. The statistical Analysis data used path analisys with SPSS 21th version. The Normality test used the Kolmogorov Smirnov test, multicolinierity test draw on VIF and Condition Index, test of heteroskedakticity utilized Glejster, and autocorrelation test exploited Run test. The Results of this study found that the direct effect of Learning Achievement toward the students Competitiveness were significantly 14.7%. The direct effect of the Competitiveness on the Organize Activities were not significant. The Effect of Soft Skill on Competitiveness was significantly 51.9%. Soft Skill mediating role in the Competitiveness Achievement was insignificant. But, the role of mediation Soft Skills at the Competitiveness Organize Activities were significantly with 0,397 of Sobel Test.Based on these results, we recommended that students can improve their soft skills with serious long-organize. Further, to the dean of student affairs should be more active in asking and socializing Organizational Activitised to improve the soft skills of the students, because the soft skills which is increasing would also enhance the competitiveness.

MEMBANGUN DAYA SAING SISWA SMK MELALUI OPTIMALISASI EMPLOYABILITY SKILL DAN KOMPETENSI Hakim, Dani Rahman; Fitri, Euis Nessia
EDUTECH Vol 19, No 1 (2020)
Publisher : Prodi Teknologi Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/e.v1i1.20973

This study aims to : 1) analyzing the effect of learning achievement, ICT Skills, and industrial work practices (internship) on studet competencies, 2) analizing the effect of learning achievement, ICT Skills, internship, and competencies on employability skills, and 3) analizing the effect of learning achievement, ICT Skills, internship, competencies, and employability skill on competitiveness of vocational students in Accounting Department in South Tangerang City. Total sample on this research is 284 students. Analizing data method is used the quantitative approach with path analisys. The results of this research include: 1) learning achievement has a positive and significant effect on competence, ICT Skill has no effect on competence, and internship has a negative and significant effect on competence. 2) learning achievement and ICT Skill did not significantly affecting employability skills, whereas Internship and competence had a positive and significant effect on employability skills. 3) learning achievement, ICT Skill, Internship, and Competence did not significantly affect competitiveness, while employability skills had a positive and significant effect on competitiveness. Based on these results, it can be understood that until now competence has not been able to be a determining factor in increasing student competitiveness. On that basis, the government should be developing a new formula that can be encouraging vocational schools to developing their students competenceâ€™s and employability skills.Â Penelitian ini bertujuan untuk : 1) menganalisis pengaruh prestasi belajar, ICT Skills, dan praktik kerja industri (magang) terhadap kompetensi mahasiswa, 2) menganalisis pengaruh prestasi belajar, ICT Skills, magang, dan kompetensi terhadap Employability skills, dan 3 ) menganalisis pengaruh prestasi belajar, Keterampilan ICT, magang, kompetensi, dan keterampilan kerja terhadap daya saing siswa SMK di Jurusan Akuntansi di Kota Tangerang Selatan. Jumlah sampel dalam penelitian ini adalah 284 siswa. Metode analisis data yang digunakan adalah pendekatan kuantitatif dengan analisis jalur. Hasil penelitian ini antara lain: 1) prestasi belajar berpengaruh positif dan signifikan terhadap kompetensi, ICT Skill tidak berpengaruh terhadap kompetensi, dan magang berpengaruh negatif dan signifikan terhadap kompetensi. 2) Prestasi belajar dan ICT Skill tidak berpengaruh signifikan terhadap Employability Skill, sedangkan Magang dan Kompetensi berpengaruh positif dan signifikan terhadap Employability Skill. 3) Prestasi belajar, Keterampilan TIK, Magang, dan Kompetensi tidak berpengaruh signifikan terhadap daya saing, sedangkan keterampilan kerja berpengaruh positif dan signifikan terhadap daya saing. Berdasarkan hasil tersebut dapat dipahami bahwa sampai saat ini kompetensi belum mampu menjadi faktor penentu dalam meningkatkan daya saing mahasiswa. Atas dasar itu, pemerintah harus mengembangkan formula baru yang dapat mendorong sekolah kejuruan untuk mengembangkan kompetensi dan keterampilan kerja siswanya.

RELATIONSHIP BETWEEN CAPABILITY AND SUSTAINABILITY PERFORMANCE : EVIDENCE FROM INDONESIA Rosini, Iin; Hakim, Dani Rahman
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 3 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i3.10656

A number of studies have proven that capabilities or strategies can influence sustainability performance. This study aims to examine the effect of capability dimensions on sustainability performance within the scope of companies in Indonesia. The population in this study were all accounting and financial managers, control managers, environmental managers, human resources, marketing, operations, and corporate social responsibility (CSR) of 116 manufacturing companies listed on the Indonesia Stock Exchange (IDX). The sample taken was 185 managers from 45 companies. Data collection methods with questionnaires developed from research (Henri, 2006) and (StaniÅ¡kis Arbaciauskas, 2009). The data analysis method uses structural equation modeling (SEM) with Smart PLS. The results of this study indicate that sustainability performance is influenced by market orientation and entrepreneurship which are capability dimensions

Taxpayer Compliance Based on Awareness and Policy Suhendar, Dadang; Hakim, Dani Rahman
Accounting Analysis Journal Vol 10 No 1 (2021): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i1.42043

This study examines the effect of tax policy aspects and awareness on taxpayer compliance in Kuningan Regency. The policy aspects in this study have manifested by tax sanction and Fiscus service quality. This study uses questionnaires which have distributed by random sampling technic. By using the multiple linear regression analysis, this study reveals that tax sanctions, Fiscus service quality, and taxpayer awareness positively affect taxpayer compliance. Aspects of government policy in tax sanctions are more significant than taxpayers' awareness to affect taxpayer compliance. It means that strict tax sanctions have been necessary accompanied by improving the Fiscus services quality as part of the tax services paradigm. This study can be used as a reference to reexamine the determinants of taxpayer compliance, especially in areas with the same characteristics as the object of this study. Future research is expected to examine the equilibrium between economic and non-economic variables more deeply in increasing taxpayer compliance. It is essential because which variable most determines taxpayer compliance is still unclear, whether theoretically or practically. Keywords: Awareness, Compliance, Taxpayers, Fiscus Services Quality

Taxpayer Compliance Based on Awareness and Policy Suhendar, Dadang; Hakim, Dani Rahman
Accounting Analysis Journal Vol 10 No 1 (2021): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i1.42043

This study examines the effect of tax policy aspects and awareness on taxpayer compliance in Kuningan Regency. The policy aspects in this study have manifested by tax sanction and Fiscus service quality. This study uses questionnaires which have distributed by random sampling technic. By using the multiple linear regression analysis, this study reveals that tax sanctions, Fiscus service quality, and taxpayer awareness positively affect taxpayer compliance. Aspects of government policy in tax sanctions are more significant than taxpayers' awareness to affect taxpayer compliance. It means that strict tax sanctions have been necessary accompanied by improving the Fiscus services quality as part of the tax services paradigm. This study can be used as a reference to reexamine the determinants of taxpayer compliance, especially in areas with the same characteristics as the object of this study. Future research is expected to examine the equilibrium between economic and non-economic variables more deeply in increasing taxpayer compliance. It is essential because which variable most determines taxpayer compliance is still unclear, whether theoretically or practically. Keywords: Awareness, Compliance, Taxpayers, Fiscus Services Quality

PERAN SOFT SKILL DALAM MEMEDIASI PENGARUH PRESTASI BELAJAR DAN AKTIVITAS BERORGANISASI TERHADAP DAYA SAING MAHASISWA PENDIDIKAN EKONOMI UNIVERSITAS KUNINGAN Hakim, Dani Rahman; Wahyudin, Agus; Thomas, Partono
Journal of Economic Education Vol 5 No 2 (2016): November 2016
Publisher : Universitas Negeri Semarang

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

Penelitian ini bertujuan untuk: 1) Menganalisis pengaruh Prestasi Belajar dan Aktivitas Berorganisasi terhadap Daya Saing mahasiswa. 2) Menganalisis peran Soft Skill sebagai variabel intervening yang memediasi pengaruh tidak langsung Prestasi Belajar dan Aktivitas Berorganisasi terhadap Daya Saing mahasiswa. Penelitian ini termasuk pada kategori kuantitatif dengan pendekatan hipotesys study. Populasi penelitian ini adalah mahasiswa Pendidikan Ekonomi Universitas Kuningan dari angkatan 2011 hingga 2014 yang berjumlah 198. Teknik pengambilan sampel menggunakan simple random sampling yang menghasilkan jumlah sampel sebanyak 132. Metode pengumpulan data dalam penelitian ini menggunakan teknik dokumentasi dan kuisioner. Analisis data statistik inferensial dengan path analisys menggunakan program SPSS versi 21. Uji normalitas dengan Kolmogorov Smirnov, uji multikolinieritas dengan melihat nilai VIF dan Condition Index, uji heteroskedaktisitas dengan uji Glejster, dan uji autokorelasi dengan Run Test. Hasil penelitian ini menemukan bahwa pengaruh langsung Prestasi Belajar terhadap Daya Saing signifikan dengan nilai koefisien jalur sebesar 14,7%. Pengaruh langsung Aktivitas Berorganisasi terhadap Daya Saing tidak signifikan. Pengaruh Soft Skill terhadap Daya Saing signifikan dengan koefisien jalur sebesar 51,9%. Peran Soft Skill dalam memediasi pengaruh tidak langsung Prestasi Belajar terhadap Daya Saing tidak signifikan. Sedangkan peran Soft Skill dalam memediasi pengaruh tidak langsung Aktivitas Berorganisasi terhadap Daya Saing signifikan dengan nilai Sobel sebesar 39,7%. Berdasarkan hasil penelitian ini, sebaiknya mahasiswa meningkatkan soft skill-nya dengan serius mengikuti aktivitas berorganisasi. Selanjutnya, kepada pihak pembantu Dekan bidang kemahasiswaan sebaiknya lebih giat lagi dalam mengajak dan mensosialisasikan aktivitas berorganisasi untuk meningkatkan soft skill mahasiswa, karena soft skill yang meningkat akan juga meningkatkan daya saing. This study aims to: 1) Analyzing the effect of Learning Achievement and Organizational Activities toward the students Competitiveness. 2) Analyzing the role of Soft Skills as intervening variable that mediate the indirect effect of Learning Achievement and Organizational Activities toward the students Competitiveness.This Thesis was an hipotesys study with quantitative approach. Population in this study is the students of Economic Education Department, Kuningan University from 2011 to 2014 graduates. The Sampling technique used simple random sampling which resulted in a total sample of 132. The Methods of data collecting in this study used documentation and questionnaires techniques. The statistical Analysis data used path analisys with SPSS 21th version. The Normality test used the Kolmogorov Smirnov test, multicolinierity test draw on VIF and Condition Index, test of heteroskedakticity utilized Glejster, and autocorrelation test exploited Run test. The Results of this study found that the direct effect of Learning Achievement toward the students Competitiveness were significantly 14.7%. The direct effect of the Competitiveness on the Organize Activities were not significant. The Effect of Soft Skill on Competitiveness was significantly 51.9%. Soft Skill mediating role in the Competitiveness Achievement was insignificant. But, the role of mediation Soft Skills at the Competitiveness Organize Activities were significantly with 0,397 of Sobel Test.Based on these results, we recommended that students can improve their soft skills with serious long-organize. Further, to the dean of student affairs should be more active in asking and socializing Organizational Activitised to improve the soft skills of the students, because the soft skills which is increasing would also enhance the competitiveness.

Kualitas Audit Berdasarkan Time Budget Pressure dan Pengalaman Iin Rosini; Dani Rahman Hakim
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 8 No. 1 (2021)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v8i1.2223

Penelitian ini bertujuan untuk menguji pengaruh pengalaman auditor dan time budget pressure terhadap kualitas audit. Pendekatan penelitian dengan metode kuantitatif. Sampel final yang digunakan adalah sebanyak 78 akuntan/auditor dari kantor akuntan publik (KAP) se-wilayah DKI Jakarta. Instrumen pengumpulan data menggunakan kuisioner dengan skala 1 hingga 5. Metode analisis data yang digunakan yakni regresi linier berganda dengan bantuan aplikasi SPSS versi 22. Hasil penelitian ini menunjukan bahwa pengalaman auditor terbukti mempengaruhi kualitas audit. Begitupula dengan time budget pressure juga mempengaruhi kualitas audit. Berdasarkan hal itu, auditor sebaiknya menambah jam terbangnya dalam melakukan tugas pemeriksaan serta melatih diri untuk mengelola time budget pressure yang dituntut perusahaan.

The Effect of Competency and ICT Skills on Vocational Students' Work Readiness Dani Rahman Hakim; Desi Kurniawati
Jurnal Pendidikan Ekonomi Dan Bisnis (JPEB) Vol 10 No 1 (2022): Jurnal Pendidikan Ekonomi & Bisnis (DOAJ & SINTA 2 Indexed)
Publisher : Faculty of Economics, State University of Jakarta.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JPEB.010.1.2

This study examined the role of internship in mediating and moderating the effect of competency and ICT skills on students' work readiness. The final sample of this study was 284 vocational accounting students in South Tangerang City. By using partial least square structural equation modeling (PLS-SEM) analysis, this study proved the direct effect of competency and internship on work readiness. On the other hand, this study also found that internships can mediate ICT skills and moderate competency on work readiness. However, this study failed in proving any direct effect of ICT skills on work readiness. This study implied that internship was critical in maximizing students' work readiness. In this context, students' ICT skills did not directly affect work readiness but must be mediated by internships. The internship is also essential to strengthen the effect of competency on student work readiness.

DETERMINAN OPTIMALISASI KINERJA ORGANISASI DENGAN MODMED VARIABEL ANALISIS (Studi pada Dinas Pendidikan dan Kebudayaan Kabupaten Kuningan) Dani Rahman Hakim; Dadang Suhendar
Bisnis-Net Vol 2, No 2 (2019)
Publisher : Universitas Dharmawangsa

Pengungkapan Sukarela Berdasarkan Karakteristik Perusahaan dan Kepemilikan Institusional Dadang Suhendar; Dani Rahman Hakim
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 4, No 1 (2021): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v4i1.y2021.p16-30

Abstract This study analyses the effect's degree of firm characteristics and institutional ownership on voluntary disclosure. Firm characteristics in this study are measured based on size and leverage. This study's panel data are from financial reports of 23 companies in the consumer goods industry listed on the Indonesia Stock Exchange for the 2014 to 2018 reporting period. By using panel data regression analysis, this study finds that company size does not affect voluntary disclosure. On the other hand, leverage positively affects voluntary disclosure, while institutional ownership has a negative effect. This study implies that voluntary disclosure is more determined by the need to win the competition and rationalize investors regarding their leverage. The company's size does not determine the voluntary disclosure level. The government needs to encourage the companies to reveal more information for better market within the pandemic through the Financial Services Authority. On the other hand, institutional ownership that has a negative effect on voluntary corporate disclosure shows that investors from other institutions tend not to have healthy controls in encouraging companies to make voluntary disclosures. Future research is expected to reexamine corporate voluntary disclosure determinants through other variables and use more than one method to ensure their robustness results. Keywords: Firm Characteristic; Institutional Ownership; Voluntary Disclosure AbstrakPenelitian ini bertujuan untuk menganalisis besarnya pengaruh karakteristik dan kepemilikan institusional terhadap pengungkapan sukarela yang dilakukan perusahaan. Karakteristik perusahaan dalam penelitian ini diukur berdasarkan ukuran dan leverage. Data dalam penelitian ini yakni laporan keuangan dari 23 perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode laporan 2014 hingga 2018. Dengan menggunakan analisis regresi data panel, penelitian ini menemukan bahwa ukuran perusahaan tidak mempengaruhi pengungkapan sukarela. Di sisi lain, leverage berpengaruh positif terhadap pengungkapan sukarela, sedangkan kepemilikan institusional berpengaruh negatif. Implikasi penelitian ini adalah bahwa pengungkapan sukarela lebih ditentukan oleh kebutuhan untuk memenangkan persaingan serta keperluan memberikan rasionalisasi terhadap para investor terkait besarnya leverage yang dimiliki. Besar kecilnya ukuran perusahaan tidak menentukan tingkat pengungkapan sukarela sehingga pemerintah melalui OJK perlu mendorong pengungkapan sukarela perusahaan. Di sisi lain, kepemilikan institusional yang justru berpengaruh negatif terhadap pengungkapan sukarela menunjukan investor dari institusi lain cenderung belum memiliki pengendalian yang kuat dalam mendorong perusahaan agar melakukan pengungkapan sukarela. Penelitian selanjutnya diharapkan dapat menelaah kembali determinan pengungkapan sukarela melalui variabel-variabel lain serta menggunakan lebih dari satu metode untuk memastikan hasil yang robust. Kata Kunci: Karakteristik Perusahaan; Kepemilikan Institusional; Pengungkapan Sukarela

Title

Found 19 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 19 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 19 Documents
Search