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Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif
Published by Universitas Tadulako
ISSN : 26223082     EISSN : 26223090     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Akun Nabelo terbit dua kali setahun (Januari dan Juli) yang mempublikasikan hasil-hasil penelitian yang relevan dengan bidang ilmu akuntansi.
Arjuna Subject : -
Articles 8 Documents
 1 
Search results for , issue " Vol 2, No 1 (2019)" : 8 Documents clear
EFEKTIVITAS KINERJA KEUANGAN DALAM MENENTUKAN MODEL PREDIKSI PEMERINGKATAN SUKUK Ramadhani, Febrina Nur; Kaluge, David
Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 2, No 1 (2019)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tadulako

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Abstract

This study aims to analyze the effectiveness of financial performance in determining the prediction model for sukuk. The financial performance used in this study consists of leverage, liquidity, solvency, profitability, productivity and coverage ratio. Tests were carried out on 37 companies whose sukuk were registered with PT PEFINDO rating agencies and had financial statements in 2011-2018 using multiple discriminant analysis (MDA). The results show that financial performance can form a prediction model for sukuk with a model accuracy rate of 89.2%. There are four financial performance variables that can form a prediction model, namely leverage with long term liabilities/total asset proxy, liquidity with the proxy of current assets/current liabilities, profitability with the proxy of operating income/sales, and coverage with proxy operating income/total liabilities.
KEPUASAN KERJA SEBAGAI MODERASI PENGARUH TOTAL QUALITY MANAGEMENT TERHADAP KINERJA KARYAWAN Ekaviana, Dessy; Kaluge, David
Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 2, No 1 (2019)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tadulako

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Abstract

This research was conducted to determine the effect of Total Quality Management on Employee Performance with a moderating variable namely Job Satisfaction. The method used in this study is regression analysis. The conclusions from the results of data analysis are (1) Total Quality Management has a significant effect on Employee Performance so that by increasing the value of Total Quality Management (TQM) it will provide a significant increase in Employee Performance. (2) Total Quality Management and Job Satisfaction show insignificant influence on Employee Performance, so the hypothesis that Job Satisfaction moderates the relationship between Total Quality Management and Employee Performance is rejected because the effect is insignificant.
PERSEPSI KEGUNAAN, KEMUDAHAN PENGGUNAAN, DAN KENYAMANAN PENGARUHNYA TERHADAP NIAT DALAM MENGGUNAKAN APLIKASI MOBILE BANKING (Studi Pada Nasabah Perbankan Konvensional di Kota Palu) Pratama, Adi; Saleh, Fadli Mohammad; Zahra, Femilia; Afdhalia, Nadhira
Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 2, No 1 (2019)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tadulako

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Abstract

This research aims to evaluate and analyze the influence of perceived usefulness, ease of use, and convenience to intention to use mobile banking application. This type of research is survey research, using accidental method as sampling technique and obtained 60 respondent as the sample of research. The research method used in this study is quantitative research. Data analysis techniques using descriptive analysis and multiple linear regression using SPSS 21.0 program. The results shown that perceived usefulness, ease of use, and convenience has positive influence on intention to use mobile banking application.
PENGARUH EKSPEKTASI PENDAPATAN, KEPRIBADIAN, DAN PENGETAHUAN KEWIRAUSAHAAN TERHADAP MINAT BERWIRAUSAHA MAHASISWA PROGRAM STUDI AKUNTANSI UNIVERSITAS TADULAKO Hamsun, Hamsun; Natsir, Muh; Mile, Yuldi; Yuniar, Latifah Sukmawati
Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 2, No 1 (2019)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tadulako

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Abstract

This study aims to test and analyze the Effect of Income Expectations, Personality, and Entrepreneurship Knowledge on the Interest of Entrepreneurial Students in the Accounting Study Program at Tadulako University. The data used in this study are primary data. Primer data used in the form of questionnaires as much as 80. Data analysis techniques using multiple regression analysis with the help of SPSS 22.0 for Windows. The results of this study indicate that simultaneously Income Expectations, Personality, and Entrepreneurship Knowledge have a significant effect on Entrepreneurial Interest. The results of this study indicate that, Income Expectations and Personality, have a significant effect on Entrepreneurial Interest. while Entrepreneurship knowledge does not affect the Interests of Entrepreneurship.
PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI MAKASSAR Giovani, Ade Damayanty Vina; Rosyada, Dini
Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 2, No 1 (2019)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tadulako

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Abstract

This study aims to examine and analyze the influence of competencies and independence on audit quality in Public Accountant Office in Makassar. A questionnaire was distributed to the auditors totaling 50 auditors in seven public accountant offices. The analytical method used is multiple regression analysis. The results of the study show that auditor competency has a positive and significant effect on audit quality. Auditor independence also has a significant effect on audit quality. This results reveal that auditor competency and independency can improve audit quality.
PERLAKUAN AKUNTANSI TANGGUNG JAWAB SOSIAL PERUSAHAAN UNTUK PENGEMBANGAN MASYARAKAT SEKITAR PT SEMEN TONASA Badollahi, Ismail
Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 2, No 1 (2019)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tadulako

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Abstract

This study aims to analyze the application and treatment of Corporate Social Responsibility (CSR) accounting in an effort to develop communities around companies in PT Semen Tonasa. Research data obtained from primary data and secondary data. Primary data in the form of direct interviews with the company and the community. While secondary data in the form of data obtained from the company's internal data. The method used is descriptive qualitative method. The results showed that the CSR comdev program implemented by PT Semen Tonasa has greatly helped the surrounding community and the community has felt the benefits and has been running effectively, but needs to be followed up on several programs that are still running without extra supervision from the company . The CSR accounting report originates from the current year's profit of 4% in accordance with the RUPS.
Cover Issue Nabelo, Jurnal Akun
Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 2, No 1 (2019)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tadulako

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Abstract

PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI Paranoan, Natalia; Tandirerung, Christina Jeane; Paranoan, Anthon
Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 2, No 1 (2019)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tadulako

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Abstract

This study is aimed to test and analyze the effect of information technology usage and human resource competencies on the effectiveness of accounting information system. This study used primary data with survey method by distibuted questionnaires to employees of PT. X Makassar. The samples were defined by using purposive sampling method. This study distributed 50 questionnaires but only 45 questionnaires were returned and could be processed. Data that already collected were analyzed by multiple linear regression. The results show that information technology usage had positive and not significant effect to the effectiveness of accounting information system, and human resource competencies had positive and significant effect to the effectiveness of accounting information system. While information technology usage and human resource competencies simultaneous affect to the effectiveness of accounting information system.

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