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INDONESIA
Indonesia Accounting Research Journal
Published by Institute of Accounting Research and Novation
ISSN : 23032235     EISSN : 29859255     DOI : https://doi.org/10.35335/iarj
Core Subject : Economy, Science,
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
The Indonesia Accounting Research Journal (IACRJ) embraces a range of methodological approaches in identifying and solving significant prioritised accounting issues. Submissions are encouraged across all areas on accounting, finance and cognate disciplines. It is strongly recommended that authors specifically address how their research addresses the priority areas and how it impacts those who the research intends to affect.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol. 9 No. 2 (2021): December: Accounting" : 5 Documents clear
Effect of efficiency, effectiveness, regional financial independence and local government service capacity on regional economic growth Maya Dian Indah Sari
Indonesia Accounting Research Journal Vol. 9 No. 2 (2021): December: Accounting
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

This study aims to determine the effect of efficiency, effectiveness, regional financial independence and local government service capacity on regional economic growth in districts and cities in the province. The population in this study is the regional government of Central Java province, totaling 35 regencies and cities. The sampling method uses the census method where the entire population is taken as research data, namely reports on the realization of regional government budgets throughout Central Java Province for 4 consecutive years, namely 2008-2011. Analysis using multiple linear regression. The results of this study indicate that efficiency, effectiveness, regional financial independence and local government service capacity simultaneously influence regional economic growth. This is indicated by the F count of 11.4346 and the F table of 2.4387. So that F count > F table. Partially, it is known that the efficiency variable has no effect on regional economic growth with a t count < t table or 0.3352 < 1.9777, for the effectiveness variable has an effect on economic growth with t count > t table or 2.4884 > 1, 9777, the regional financial independence variable affects regional economic growth with t count > t table or 4.5884 > 1.9777, and local government service capacity influences regional economic growth with t count > t table or 2.0683 > 1, 9777.
Analysis of the economic potential of regencies and cities in the province of the Special Region of Yogyakarta Aditya Nugraha Putra
Indonesia Accounting Research Journal Vol. 9 No. 2 (2021): December: Accounting
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

A well-prepared abstract enables the reader to identify the basic content of a document quickly and accurately, to determine its relevance to their interests, and thus to decide whether to read the document in its entirety. The Abstract should be informative and completely self-explanatory, provide a clear statement of the problem, the proposed approach or solution, and point out major findings and conclusions. The Abstract should be 100 to 200 words in length. The abstract should be written in the past tense. Standard nomenclature should be used and abbreviations should be avoided. No literature should be cited. The keyword list provides the opportunity to add keywords, used by the indexing and abstracting services, in addition to those already present in the title. Judicious use of keywords may increase the ease with which interested parties can locate our article.
Analysis of the marketing mix in the red brick business, Karanglegi Village, Trangkil District, Pati Regency Rifa'atul Fauziah
Indonesia Accounting Research Journal Vol. 9 No. 2 (2021): December: Accounting
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

This research is a qualitative  research with the type of field research (field research) and using two types of data sources, namely primary data and secondary data. The data was obtained using interviews, observation and documentation. After the data is collected, the next step is to analyze the data using a qualitative descriptive method. The results of this study state that the product mix in the red brick business includes product quality (sturdy, not easily broken, large size). Quality products are obtained from the selection of raw materials, manual printing processes, burning completely until cooked evenly. The price mix implements a price rebate strategy by providing discounts when buying on a large scale. In setting the price, the red brick craftsmen do not carelessly, but calculate the materials and market demand. They are members of the red brick craftsmen's association so that the prices of the craftsmen are the same (agreed). The distribution mix (place) includes the distribution channel for brick craftsmen in Karanglegi Village, which is carried out directly to consumers and also through intermediary agents, wholesalers and small traders. Promotion mix (promotion) carried out by red brick craftsmen through direct selling, advertising (radio, social media). Competition among craftsmen is done fairly. The marketing area that is reached by the Karanglegi brick craftsmen is the Pati Regency area, outside Pati Regency. The market segment for bricks in Karanglegi Village is the lower middle class, the upper middle class.
The Effect of Transformational Leadership Style and Compensation on Employee Performance at Pamella Supermarket Employees 7 Yuyun Fitri Astuti
Indonesia Accounting Research Journal Vol. 9 No. 2 (2021): December: Accounting
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

This research is a  replication research from Rolasmana's research (2013). This research includes causal associative research using a quantitative approach. This population is a population study because the number of subjects is less than 100 people, so that all members of the population are taken. The population of this study were all Pamella Supermarket 7 employees, totaling 65 people. Data was collected using a questionnaire that had been tested for validity and reliability. The data analysis technique used is multiple regression. The results of the research at the 5% significance level show that: (1) Transformational leadership style has a positive effect on employee performance. This is evidenced by the beta coefficient (β) 0.317 (**p<0.05; p=0.000) and the contribution of the influence of transformational leadership style on employee performance is (∆R2) 0.088; (2) Compensation has a positive effect on employee performance. This is evidenced by the results of the beta coefficient (β) 0.236 (**p<0.05; p=0.008) and the contribution of the effect of compensation on employee performance (∆R2) 0.039; and (3) transformational leadership style and compensation have a positive influence on employee performance. This is evidenced for transformational leadership style with a beta coefficient (β) of 0.286 (**p<0.05; p=0.000) and for compensation with a beta coefficient (β) of 0.174 (*p<0.05; p=0.031). The contribution of transformational leadership style and compensation to employee performance is (∆R2) 0.108.
The effect of motivation and work environment on the performance of Hotel Muria Semarang employees Arta Adi Kusuma
Indonesia Accounting Research Journal Vol. 9 No. 2 (2021): December: Accounting
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

The problems studied are how motivation, work environment and employee performance are, is there any influence of motivation and work environment on employee performance partially or simultaneously. This study aims to determine how the motivation, work environment and performance of Hotel Muria Semarang employees, to determine the effect of motivation and work environment on the performance of employees of Hotel Muria Semarang either partially or simultaneously. The population in this study were all 115 employees of Hotel Muria Semarang. The sample was determined by proportional random sampling technique, with 53 respondents. The data collection method used is a questionnaire method (questionnaire) and documentation. The data analysis method used in this study is the percentage description analysis method and multiple linear regression. Based on the research results obtained multiple linear regression equation Ŷ= 23.857 + 0.180 X1 + 0.94 X2. Using SPSS 16 the results of the F test hypothesis show F count = 16,646 with a significance value = 0.000 <0.05 which means H3 which reads "There is a significant influence of motivation and work environment on the performance of Hotel Muria Semarang employees" is accepted. Meanwhile, from the partial hypothesis test (t test) obtained t count of the motivational variable of 2,619, t count of the work environment variable of 2,207 where the probability is less than 0.05, the hypothesis is accepted. The coefficient of determination (Adjusted R2) is 0.376, this means that 37.6% of the performance of Hotel Muria Semarang employees is influenced by motivation and work environment.

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