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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 9 Documents
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Search results for , issue "Vol 34 No 01 (2022): Januari - Juni 2022" : 9 Documents clear
KETERKAITAN MODAL INTELEKTUAL, STRATEGI DIVERSIFIKASI, KEPUTUSAN PENDANAAN DAN STRUKTUR KEPEMILIKAN DENGAN KINERJA KEUANGAN PADA PERBANKAN DAN ASURANSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN PERIODE 2017-2020 Darmanto; Yenni Maria Sridarta; Etheldreda Prabandasari Bria
Media Akuntansi Vol 34 No 01 (2022): Januari - Juni 2022
Publisher : STIE St. Pignatelli Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47202/mak.v34i01.150

Abstract

This study aims to determine the effect of Ownership Structure, Diversification Strategy, Intellectual Capital, and Funding Decisions on the Company's Financial Performance. The independent variables in this research are Ownership Structure, Diversification Strategy, Intellectual Capital, and Funding Decisions. Meanwhile, the Depanden variable in this study is the Company's Financial Performance.The population in this study are financial and insurance companies in the financial sector listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. The sample used was 40 companies using purposive sampling method. This research uses multiple linear regression analysis method.The results of hypothesis testing show that Managerial Ownership has a positive effect on financial performance, Institutional ownership has a positive effect on financial performance. Public Ownership has a positive effect on financial performance. Diversification strategy has a positive effect on financial performance,Intellectual Capital has a positive effect on financial performance., Funding decisions have a positive effect on financial performance.
ANALISIS PENGARUH MODAL KERJA TERHADAP PROFITABILITAS (STUDI EMPIRIS PADA PERUSAHAAN LQ 45 DI BURSA EFEK INDONESIA) Sri Yuliati; Anis Mayang Sari
Media Akuntansi Vol 34 No 01 (2022): Januari - Juni 2022
Publisher : STIE St. Pignatelli Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47202/mak.v34i01.151

Abstract

This study aims to determine the effect of working capital ratios either partially or simultaneously on profitability, with the ratios tested are cash turnover, receivable turnover, inventory turnover and Return on Investment (ROI). The statistical method used in this study is multiple linear regression and the classical assumption test is carried out first. The results showed that cash turnover has a t-count > t- table (2.426> 2.02619) which means that it has a significant effect on ROI, receivable turnover has a t-count value > t-table (2.455> 2.02619) which meaning that it has a significant effect on ROI, inventory turnover has a value of t-count > t-table (3.360> 2.02619) which means it has a significant effect on ROI. Cash turnover, receivable turnover, inventory turnover together have a significant effect on ROI with a value of f-count > f-table (14,114>2.87). Adjusted R Square value is 50,2% which means that variations in receivable turnover, cash turnover, inventory turnover can affect the company's Return on Investment (ROI) by 50,2% and the remaining 49,8% is influenced by other variables outside of this study.
PENGARUH METODE RGEC TERHADAP PENILAIAN TINGKAT KESEHATAN BANK PADA PERUSAHAAN PERBANKAN (STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI BEI TAHUN 2018-2020) Dewi Kartikasari; Evi Dewi Kusumawati
Media Akuntansi Vol 34 No 01 (2022): Januari - Juni 2022
Publisher : STIE St. Pignatelli Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47202/mak.v34i01.152

Abstract

Penelitian dengan judul “Pengaruh Metode RGEC Terhadap Penilaian Tingkat Kesehatan Bank Pada Perusahaan Perbankan” (Studi Empiris Pada Perusahaan Yang Terdaftar di BEI Tahun 2018-2020) bertujuan untuk mengetahui pengaruh metode RGEC (Risk Profile, Good Corporate Governance, Earnings, Capital) terhadap penilaian tingkat kesehatan bank melalui peraturan Bank Indonesia No.13/1/PBI/2011.Penelitian ini menggunakan populasi dan sampel perusahaan perbankan yang terdaftar di BEI tahun 2018-2020 dengan menggunakan metode stratified purposive sampling. Berdasarkan metode tersebut didapat 29 perusahaan yang dapat digunakan sebagai sampel penelitian. Penelitian ini merupakan penelitian deskriptif dengan pendekatan kuantitatif. Variabel Risk Profile diukur menggunakan rasio NPL dan LDR. Good Corporate Governance diukur dengan penilaian self assessment dari perusahaan. Earnings diukur menggunakan rasio ROA, ROE, NIM dan BOPO serta Capital diukur menggunakan rasio CAR. Hasil penelitian menunjukkan bahwa pada masa sebelum dan saat pandemi terdapat 8 perusahaan perbankan yang mengalami penurunan tingkat kesehatan bank, 4 perusahaan perbankan yang mengalami kenaikan tingkat kesehatan bank, dan 17 perusahaan perbankan yang tidak mengalami perubahan tingkat kesehatan bank. Hal ini mencerminkan sebagian besar bank mampu menghadapi pengaruh negative dari perubahan kondisi yang mungkin terjadi.
ANALISIS PENGARUH PENGALAMAN KERJA, DISIPLIN KERJA DAN GAYA KEPEMIMPINAN TERHADAP KINERJA PEGAWAI SMA N 1 KARANGRAYUNG KABUPATEN GROBOGAN M. Budiyono; Kasidin
Media Akuntansi Vol 34 No 01 (2022): Januari - Juni 2022
Publisher : STIE St. Pignatelli Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47202/mak.v34i01.153

Abstract

This study purpose was determined the effect of work experience, work discipline and leadership style on employee performance at SMA N 1 Karangrayung, Grobogan Regency. The study was used descriptive and verification research with a total sample of 61 people. The sampling method used the saturated sampling method. Data collection methods are questionnaires and observation. The research instrument used a Likert scale. The data analysis methods were used descriptive tests, data quality tests, namely validity and reliability tests, multiple linear regression analysis, hypothesis testing (t test), model test (f test) and multiple determination coefficient test (R2). The conclusions obtained in this study are 1) Work experience has a positive and significant effect on employee performance at SMA N 1 Karangrayung, Grobogan Regency, 2) Work discipline has a positive and significant effect on employee performance at SMA N 1 Karangrayung, Grobogan Regency, and 3) Leadership style has a positive effect and significant to the employees performance of SMA N 1 Karangrayung, Grobogan Regency.
FAKTOR YANG MEMPENGARUHI MINAT INVESTASI SELAMA PANDEMI COVID 19 DI AKADEMI TEKNIK MESIN INDUSTRI SURAKARTA Evi Dewi Kusumawati; Dewi Kartikasari
Media Akuntansi Vol 34 No 01 (2022): Januari - Juni 2022
Publisher : STIE St. Pignatelli Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47202/mak.v34i01.154

Abstract

This study aims to determine the factors that influence investment interest during the covid 19 pandemic at Industrial Mechanical Engineering Academy (ATMI). This research is survey research. The data used is primary data by taking samples of 84 respondents from ATMI’s students. This research is descriptive research with a quantitative approach.The results showed that investment understanding had a significant effect on investment interests of ATMI Surakarta students, minimal capital had no significant effect on investment interests of ATMI Surakarta students, motivation had no significant effect on investment interests of ATMI Surakarta students, risk perception had a significant effect on investment interests of ATMI Surakarta students, literacy The capital market has a significant effect on the investment interest of ATMI Surakarta students. This shows that simultaneously the variables of understanding investment, minimum capital, motivation, risk perception and capital market literacy have a significant effect on investment interest.
PENGARUH UKURAN PERUSAHAAN, FINANCIAL LEVERAGE, STRUKTUR KEPEMILIKAN, CASH HOLDING, REPUTASI AUDITOR TERHADAP INCOME SMOOTHING (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR TERDAFTAR DI BEI PERIODE 2018 - 2020) Endang Purwaningsih; Oktofiana Busa Taran Wanan
Media Akuntansi Vol 34 No 01 (2022): Januari - Juni 2022
Publisher : STIE St. Pignatelli Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47202/mak.v34i01.155

Abstract

This study aims to determine the effect ofcompany size, financial leverage,ownership structure, cash holdings,auditor's reputation for income smoothingin manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The sampling technique used secondary data sources, namely data obtained or collected by researchers from various existing sources. The population used in this study were 193 manufacturing companies with a total sample of 40 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 t test shows that firm size has a significant positive effect on income smoothing with a sig value of 2.6%, financial leverage has a significant negative effect on income smoothing with a sig value of 3.0%, managerial ownership has a significantpositive effect on income smoothing with a sig value of 1.3 %, institutional ownership has a significant negative effect on income smoothing with a sig value of 1.8%, cash holding a significantly negative effect on income smoothing with a sig value of 3.8%, and auditor reputation has a significant positive effect on income smoothing with a sig value of 4.6%.The results of the f test together with independent variables including company size, financial leverage, managerial ownership, institutional ownership, cash holding and auditor reputation have a significant effect on income smoothing. The value of the coefficient of determination (Adjusted R2) from the equation tested in this study was 42.8%. This indicates that income smoothing is only explained by 42.8% by company size, financial leverage, managerial ownership, institutional ownership, cash holding and auditor reputation while the rest is explained by other variables outside the equation.
KUALITAS PELAYANAN, KUALITAS PRODUK, DAN HARGA SEBAGAI PENENTU KEPUASAN KONSUMEN TOKO ONLINE HNA SHOP SURAKARTA Basuki Sri Rahayu; Abdurrohman Hasyir
Media Akuntansi Vol 34 No 01 (2022): Januari - Juni 2022
Publisher : STIE St. Pignatelli Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47202/mak.v34i01.156

Abstract

The purpose of this study is to determine, analyze, and provide empirical evidence of the influence of service quality, product quality, and price on consumer satisfaction at the HNA Shop online store. This study uses a primary data collection method, namely by distributing questionnaires where the population in this study are consumers of the HNA Shop Online Store. Sampling in this study used a simple random sampling technique with a sample of 100 respondents. The analysis technique used is validity test, reliability test, normality test, heteroscedasticity test, multicollinearity test, autocorrelation test, multiple linear regression test, t test, F test, and coefficient of determination test. The results of the validity and reliability testing showed that all of the questions asked were valid and reliable. The results of the multiple linear regression equation variables of service quality, product quality, and price have a positive effect on customer satisfaction. The results of the t- test indicate that the variables of service quality, product quality, and price partially have a significant effect on consumer satisfaction. The results of the F test show that service quality, product quality, and price simultaneously have a significant effect on customer satisfaction. The results of the coefficient of determination test (R2) show that the Adjusted R Square value is 0.467, which means that service quality, product quality, and price can affect customer satisfaction by 46.7% and the remaining 53.3% is influenced by other variables outside of this study. For example promotion, location, brand image and others.
PENGARUH PENGUASAAN KOSA KATA BAHASA INGGRIS DALAM AKUNTANSI, PENGANTAR APLIKASI KOMPUTER, DAN PENGANTAR AKUNTANSI TERHADAP PRESTASI BELAJAR KOMPUTER AKUNTANSI MYOB Heru Suwasono; Melania Lulut Mariani
Media Akuntansi Vol 34 No 01 (2022): Januari - Juni 2022
Publisher : STIE St. Pignatelli Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47202/mak.v34i01.161

Abstract

Prestasi belajar komputer akuntansi MYOB dipengaruhi oleh berbagai faktor, diantaranya kosa kata bahasa Inggris dalam akuntansi, Pengantar Aplikasi Komputer, dan Pengantar Akuntansi. Permasalahan dalam penelitian ini adalah adakah pengaruh yang signifikan antara penguasaan kosa kata bahasa Inggris dalam akuntansi, Pengantar Aplikasi Komputer, Pengantar Akuntansi terhadap prestasi belajar komputer akuntansi MYOB mahasiswa semester III Program Studi S1 akuntansi STIE St. Pignatelli Surakarta tahun ajaran 2020/2021 secara simultan maupun parsial.Populasi dalam penelitian ini adalah seluruh mahasiswa STIE St. Pignatelli Surakarta semester III Program Studi S1 Akuntansi, DIII Akuntansi dan DIII Manajemen Keuangan tahun ajaran 2021/2022 dengan jumlah 78 mahasiswa dan seluruh mahasiswa yang berjumlah 78 mahasiswa dijadikan sampel penelitian. Metode pengumpulan data yaitu dokumentasi dan tes. Metode analisis data yang digunakan adalah deskriptif dan pengujian hipotesis menggunakan analisis regresi linier berganda.Hasil uji simultan menunjukkan bahwa nilai probabilitas signifikansi sebesar 0.000 lebih kecil dari 0.05, maka penguasaan kosa kata bahasa Inggris dalam akuntansi, Pengantar Aplikasi Komputer, dan Pengantar Akuntansi secara simultan berpengaruh signifikan terhadap prestasi belajar komputer akuntansi MYOB. Hasil uji parsial menunjukkan bahwa penguasaan kosa kata bahasa Inggris dalam akuntansi, Pengantar Aplikasi Komputer, dan Pengantar Akuntansi secara parsial berpengaruh signifikan terhadap prestasi belajar komputer akuntansi MYOB.Kesimpulan dari penelitian ini adalah ada pengaruh yang signifikan antara penguasaan kosa kata bahasa Inggris dalam akuntansi, Pengantar Aplikasi Komputer, dan Pengantar Akuntansi terhadap prestasi belajar komputer akuntansi MYOB mahasiswa STIE St. Pignatelli Surakarta semester III Program Studi S1 Akuntansi, DIII Akuntansi dan DIII Manajemen Keuangan tahun ajaran 2021/2022 secara simultan maupun parsial.
ANALISIS PENGARUH RETURN ON ASSETS (ROA), RETURN ON EQUITY (ROE) DAN EARNING PER SHARE (EPS) TERHADAP HARGA SAHAM (Studi Kasus Pada Perusahaan Yang Terdaftar di Jakarta Islamic Index Tahun 2017-2020) Adhista Setyarini
Media Akuntansi Vol 34 No 01 (2022): Januari - Juni 2022
Publisher : STIE St. Pignatelli Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47202/mak.v34i01.162

Abstract

This research aims to analyze Return On Assets (ROA), Return On Equity (ROE) and Earning Per Share (EPS) influence towards stock prices in the group Jakarta Islamic Index period of 2017-2020. in Indonesia Approach used in this research is quantitative research approach (using data that can be measured in a scale of numeric/numbers), using secondary data in the form of panel data (pooling of data) that combines data coherently time (time series) data and kerat latitude (cros section) in that period of time. In analyzing the data, researchers using regression test with the help of eviews application 9. The results showed ROE and EPS effect positive and significant against stock prices. ROA has a positive and insignificant relationship towards stock prices in the group Jakarta Islamic Index period of 2017-2020.

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