cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Risky Prasetya
Contact Email
jurnalstiestpgnatelli@gmail.com
Phone
+6285290420099
Journal Mail Official
risky.prasetya11@gmail.com
Editorial Address
-
Location
Kota surakarta,
Jawa tengah
INDONESIA
Media Akuntansi
Published by Sekolah Tinggi Ilmu Ekonomi St. Pignatelli Surakarta
ISSN : 08542449     EISSN : 26848147     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Media Akuntansi diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi (STIE) St. Pignatelli Surakarta sebagai media untuk menyalurkan pemahaman tentang pendidikan dan ekonomi berupa hasil penelitian lapangan atau laboratorium maupun studi pustaka. Jurnal ini diterbitkan dua kali dalam setahun yaitu pada bulan Januari-Juni, Juli-Desember.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 8 Documents
 1 
Search results for , issue "Vol 33 No 02 (2021): Juli - Desember 2021" : 8 Documents clear
THE EFFECT OF EXECUTIVE COMPENSATION, PROFITABILITY, LEVERAGE, CAPITAL INTENSITY AND COMPANY AGE ON TAX AVOIDANCE Darmanto; Oktavianus Satu
Media Akuntansi Vol 33 No 02 (2021): Juli - Desember 2021
Publisher : STIE St. Pignatelli Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47202/mak.v33i02.124

Abstract

profitability, leverage, capital intensity and age against tax avoidance. Population in this reasearch is the company LQ45 index in Indonesia Stock Exchange period 2017-2020. The method of determining the sample used in this reasearch was purposive sampling. Total sample used in this reasearch is 120 financial report from 30 company. The Hypothesis in this research was tested using multiple regresion analysis. The results of the study found 1) executive compensation had a significant positive effect on tax avoidance (p = 0.000), 2) profitability had no significant effect on tax avoidance (p = 0.533), 3) leverage had no significant effect on tax avoidance (p = 0.341), 4 ) capital intensity has a significant positive effect on tax avoidance (p = 0.001), 5) company age has no significant effect on tax avoidance (p  = 0.846).  
PENGARUH CRYPTOCURRENCY, INTELECTUAL CAPITAL, LEVERAGE DAN NILAI TUKAR RUPIAH TERHADAP NILAI SAHAM PERUSAHAAN, SEBELUM DAN PADA SAAT PANDEMI COVID-19 (STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN DI BEI PERIODE JUNI 2019 - MARET 31, 2020) Endang Purwaningsih; Chatarina Guntur Citra Mandiri
Media Akuntansi Vol 33 No 02 (2021): Juli - Desember 2021
Publisher : STIE St. Pignatelli Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47202/mak.v33i02.125

Abstract

This study aims to determine the effect of Cryptocurrency, Intellectual Capital, Rupiah Exchange Rate, Leverage, and Return On Assets on stock prices. The objects of this research are banking companies listed on the IDX from June 2019 to March 2021. The sampling technique uses secondary data sources, namely data obtained or collected by researchers from various existing sources. The number of samples used as many as 46 banking companies. The analytical method used is the classical assumption test and multiple regression test. Based on the analysis conducted, it can be concluded that this study meets the requirements of the classical assumption test. Hypothesis testing using the t test shows that Cryptocurrency has no effect on stock prices before the Covid-19 Pandemic, and has a significant effect on stock prices during the Covid-19 Pandemic. Intellectual Capital has a significant positive effect on stock prices before Covid-19, and has no effect on stock prices during the Covid-19 Pandemic. Leverage has no effect on stock prices before and during the Covid-19 Pandemic. The Rupiah Exchange Rate has no effect on stock prices before and during the Covid-19 Pandemic. has a significant positive effect on stock prices before and during the Covid-19 Pandemic.
PENGARUH KEPEMILIKAN INSTITUSI, LIKUIDITAS, LEVERAGE TERHADAP FINANCIAL DISTRESS DENGAN PROFITABILITAS SEBAGAI VARIABEL PEMODERASI. PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2016-2020. Titik Dwiyani; Purnomo
Media Akuntansi Vol 33 No 02 (2021): Juli - Desember 2021
Publisher : STIE St. Pignatelli Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47202/mak.v33i02.126

Abstract

Penelitian ini bertujuan menguji apakah variabel kepemilikan institusi (Kep-I), ikuiditas dan leverage  dengan profitabilitas sebagai variabel pemoderasi berpengaruh terhadap financial distress. Penelitian ini menggunakan sampel perusahaan pertambangan yang terdaftaf di BEI periode 2016 hingga 2020. Metode penelitian yang digunakan adalah dengan menggunakan analisis regresi linier berganda dan menggunakan moderated regretion analisys dengan menggunakan SPSS. Sampel perusahaan pertambangan yang digunakan sebanyak 30 perusahaan dari jumlah perusahaan pertambangan seluruhnya 45. Hasil penelitian menyatakan bahwa uji determinasi menunjukkan hasil 52,3% yang artinya 47,7% dipengaruhi variabel yang tidak masuk dalam model penelitian. Uji simultan (F) terbukti semua variabel berpengaruh terhadap financial distress. Uji parsial (t) menunjukkan variabel kep-I berpengaruh negatif, namun variabel likuiditas dan leverage berpengaruh positif serta ROA tidak berpengaruh terhadap financial distress. Hasil uji MRA menunjukkan hasil bahwa variabel profitabilitas yang diukur dengan ROA hanya mampu memoderasi variabel leverage,namun tidak mampu memoderasi variabel Kep-I dan Likuiditas terhadap financial distress.
ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH KOTA SURAKARTA TAHUN 2017-2019 Vitalis Ari Widiyaningsih; Margaretha Prihatiningsih
Media Akuntansi Vol 33 No 02 (2021): Juli - Desember 2021
Publisher : STIE St. Pignatelli Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47202/mak.v33i02.127

Abstract

This study aims to determine the Financial Performance of Surakarta City's Regional Revenue for the 2017-2019 period and find out the Financial Performance of Surakarta City's Regional Expenditure for the 2017-2019 period. This research is a quantitative descriptive study, namely research that seeks to describe the current problem solving using numbers, starting from data collection, interpretation of the data and the appearance of the results. Data collection techniques used in this study using documentation techniques. The data used is secondary data in the form of the Surakarta City Regional Budget Realization Report for 2017-2019. The expected results of this study indicate that the Financial Performance of Surakarta City's Regional Revenue is generally said to be good. Revenue performance is good as seen from the Regional Income Variance, Regional Income Growth, Regional Income Financial Ratios seen from the Degree of Decentralization, Regional Financial Dependence Ratio, Effectiveness and Efficiency Ratio of Regional Taxes, and the Degree of BUMD Contribution. In general, the performance of the Surakarta Regency Government's Regional Expenditure Financial Performance can be said to be good. Expenditure performance is good as seen from the Regional Expenditure Variance, Regional Expenditure Growth, and Shopping Harmony.
PENGARUH BEBAN KERJA, STRES KERJA DAN KELELAHAN KERJA TERHADAP KINERJA KARYAWAN PADA WARUNG MAKAN BURJO 24 JAM DI AREA SOLO Desi Kurnia Putri; Kasidin
Media Akuntansi Vol 33 No 02 (2021): Juli - Desember 2021
Publisher : STIE St. Pignatelli Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47202/mak.v33i02.128

Abstract

This study aims to analyze the effect of workload, work stress and work fatigue on employee performance at a 24-hour burjo food stall in the Solo area. This research was conducted at several 24-hour burjo food stalls in the Solo area. This study used a sample of 95 employees. The sampling method uses probability sampling, namely the simple random sampling method. and the data used are primary data obtained from distributing questionnaires to respondents. The data that has been obtained is processed with the SPSS program using several variables, namely workload, work stress, work fatigue and employee performance. The results showed that the workload had a negative and significant effect on employee performance, this can be seen from the t value of -6.597. Job stress has a positive and significant effect on employee performance, this can be seen from the t value of 0.353. Job fatigue has a negative and significant effect on employee performance, this can be seen from the t value of -7.549.
KOMITMEN ORGANISASI BERDAMPAK PADA KINERJA PEGAWAI DITINJAU DARI ASPEK DISIPLIN KERJA, DIKLAT DAN PROFESIONALISME Iwan Dwi Cahyanto; Basuki Sri Rahayu
Media Akuntansi Vol 33 No 02 (2021): Juli - Desember 2021
Publisher : STIE St. Pignatelli Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47202/mak.v33i02.129

Abstract

The purpose of the study was to determine, test and analyze empirically the effect of work discipline, training and professionalism on employee commitment and performance at DPMPTSP Karanganyar Regency. Sampling using the census technique of 35 respondents. Research data is primary data, namely data obtained directly from respondents. Data collection techniques using observation, questionnaires and documentation. The data analysis technique used instrument test, linearity test, hypothesis test, path analysis. The results showed that training and professionalism had a significant effect on commitment, while work discipline had no significant effect on commitment; work discipline, training, professionalism and commitment have a significant effect on performance. The F test results show that work discipline, training, professionalism and commitment have a significant effect on performance. The total R2 test results are 0.981, meaning that the performance variable is explained by work discipline, training, professionalism, and commitment of 98.1 %, the remaining 1.9 % is explained by other factors outside the research model. The results of the path analysis show that the direct path of work discipline to performance is the most dominant and most effective path to improve performance. The commitment intervening variable cannot mediate all independent variables on the dependent variable.
PENGARUH AUDIT TENURE, AUDITOR SPESIALIS DAN PENGUNGKAPAN SUKARELA TERHADAP ASIMETRI INFORMASI DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI Heru Suwasono; Vitalis Ari Widiyaningsih
Media Akuntansi Vol 33 No 02 (2021): Juli - Desember 2021
Publisher : STIE St. Pignatelli Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47202/mak.v33i02.130

Abstract

Penelitian ini bertujuan untuk menemukan bukti mengenai pengaruh audit tenure, auditor spesialis, dan pengungkapan sukarela terhadap asimetri informasi. Penelitian ini juga akan menguji apakah komite audit dapat memperkuat atau memperlemah pengaruh audit tenure, auditor spesialis, dan pengungkapan sukarela terhadap asimetri informasi. Penelitian ini menggunakan sampel perusahaan perbankan yang terdaftar di Bursa Efek Indonesia selama periode 2013-2017. Jumlah perusahaan perbankan yang dijadikan sampel penelitian adalah 29 perusahaan dengan pengamatan selama 5 tahun. Penelitian ini berdasarkan purposive sampling. Total sampel penelitian ini adalah 145 laporan keuangan. Pengujian hipotesis dalam penelitian ini menggunakan teknik analisis regresi berganda dan MRA (Moderated Regression Analysis). Hasil penelitian menunjukkan bahwa auditor spesialis berpengaruh negatif terhadap asimetri informasi, sedangkan pengungkapan sukarela dan audit tenure tidak berpengaruh terhadap asimetri informasi. Penelitian ini menemukan bukti bahwa interaksi antara audit tenure dengan komite audit berpengaruh terhadap asimetri informasi. Interaksi antara auditor spesialis dengan komite audit juga terbukti berpengaruh terhadap asimetri informasi.  
IMPLEMENTASI INQUIRY-BASED LEARNING DI MASA PANDEMI (Studi Kasus di ABA St. Pignatelli Surakarta) Muhammad Sirod; Poniman
Media Akuntansi Vol 33 No 02 (2021): Juli - Desember 2021
Publisher : STIE St. Pignatelli Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47202/mak.v33i02.131

Abstract

This research aims to understand the extent of the students’ participation to join the lectures during the Covid-19 pandemic, that requires the lectures to be conducted through online system. In such a condition Inquary-based learning is selected as an appropriate method of learning, in which the students’ independence is needed. The researchers conducted a case study on the application of inquiry-based learning, especially in the subject of Structure-Grammar, at the English Study Program, Academy of Foreign Language St. Pignatelli Surakarta In the implementation of this method the students are expected to be autonomous learners who must be aware of themselves that they need particular knowledge and consequently, with their own accord they will find any sources from both reference-books and scientific webs. The role of the lecturer is to guide them in such a way that they master the minimum requirements. The research results show that the students of Semester II give 66.66% of positive response, and those of Semester IV 73.55%. There are more than 25 % of students who do not give positive participation to the lectures due to several obstacles, namely the lack of smart phones, adequate computers or internet access. Although the results are not so satisfying, they can be used as a reference for autonomous learning.

Page 1 of 1 | Total Record : 8

 1 

Filter by Year

2021 2021


Reset
Filter By Issues
All Issue Vol 34 No 01 (2022): Januari - Juni 2022 Vol 33 No 02 (2021): Juli - Desember 2021 Vol 33 No 01 (2021): Januari - Juni 2021 Vol 32 No 02 (2020): Juli - Desember 2020 Vol 32 No 01 (2020): Januari - Juni 2020 Vol 31 No 02 (2019): Juli - Desember 2019 Vol 31 No 01 (2019): Januari - Juni 2019 Vol 30 No 02 (2018): Juli - Desember 2018 Vol 30 No 01 (2018): Januari - Juni 2018 Vol 27 No 01 (2015): Januari - Juni 2015 Vol 26 No 01 (2014): Januari - Juni 2014 More Issue