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Analytics

Resga, Arie; Nurhasanah, Nina

Jurnal Ilmiah Komputerisasi Akuntansi 2025 Universitas Sains dan Teknologi Komputer

This study aims to examine the influence of servant leadership (SL) on perceived organizational support (POS), job satisfaction (JS), job embeddedness (JE), and turnover intentions (TI) among private bank employees in West Jakarta. The research is motivated by the high turnover rate in the banking industry, despite organizational efforts to strengthen leadership and employee support. A total of 154 employees participated by completing an online Likert-scale questionnaire, and the data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4.1.0.9. The findings reveal that SL positively and significantly influences POS (β=0.667), JS (β=0.585), and JE (β=0.579). Furthermore, POS (β=−0.328), JE (β=−0.386), and JS (β=−0.220) significantly and negatively affect TI. Predictive relevance is supported with Q² values ranging from 0.283 to 0.604, while model fit testing using SRMR yielded 0.050 (saturated) and 0.127 (estimated). Bootstrapping was conducted with 5,000 resamples, two-tailed testing, bias-corrected accelerated (BCa), and 95% confidence intervals. Theoretically, this research strengthens the literature by demonstrating that SL enhances workplace relationships through improved POS, JS, and JE, which subsequently reduces turnover intentions. Practically, the findings provide implications for banking management to adopt servant leadership as a strategic approach to employee retention. Nevertheless, despite high levels of POS, JS, and JE, some respondents still report turnover intentions, indicating the presence of unmodeled external factors such as career opportunities, workload, or industry dynamics. This study is limited by its cross-sectional design and one-time self-report measurement; thus, generalizations and causal inferences should be made with caution.

Oktaviani, Rachmawati Meita; Wulandari, Sartika

Jurnal Ilmiah Komputerisasi Akuntansi 2024 Universitas Sains dan Teknologi Komputer

Transfer pricing is a policy used when setting the transfer price of a transaction, whether it involves goods, services, intangible assets, or financial transactions, and is often practiced in the industrial world. The practice of transfer pricing can be reflected in aspects of tax planning, bonus mechanisms, the valuation of intangible assets, and tunneling incentives. This study aims to examine whether tax planning, bonus mechanisms, the determination of intangible asset values, and tunneling incentives are variables that influence transfer pricing practices. The population in this study consists of 136 industries, and 80 samples were obtained from manufacturing companies listed on the Indonesia Stock Exchange for the period of 2018-2021. The sample selection was conducted using purposive sampling with the following criteria: 1) manufacturing companies listed on the Indonesia Stock Exchange during the period of 2018-2021, 2) companies that did not incur losses during the observation years, 3) companies that have special relationships in the form of sales transactions with related parties, and 4) companies that record intangible assets. This research uses panel data analysis techniques with the assistance of EViews 9 tools. The research results indicate that tax planning, intangible assets, and tunneling incentives have a significant positive effect on transfer pricing. Meanwhile, the mechanism of bonuses has a negative but insignificant effect on transfer pricing

Gustita Arnawati Putri

Jurnal Ilmiah Komputerisasi Akuntansi 2020 Universitas Sains dan Teknologi Komputer

Increasing technological developments require many parties to always adjust to all kinds of changes that will occur in the future, both economic conditions, government regulations, consumer conditions, and conditions of competitors. The way companies communicate with their investors has also changed, as a result of the rapid development of the internet. The internet that companies use to report financial information to investors is called Internet Financial Reporting (IFR). Today, IFR has been put forward by most countries because it can minimize the negative effects of information asymmetry, reduce agency costs, reduce capital costs, and increase firm value. Companies in achieving their goals are faced with uncertain conditions. The purpose of this study is to find out how the differences between IFR and ERM in commercial banks in Indonesia with high and low market capitalization values. This research is a non-static analytical descriptive study. The sample used is only two commercial banks to be compared. The results of the comparative analysis carried out showed that there was no significant difference in the implementation of IFR, but in the implementation of ERM there were significant differences.  

Nikmatul Khasanah

Jurnal Ilmiah Komputerisasi Akuntansi 2018 Universitas Sains dan Teknologi Komputer

STIKES Karya Husada Semarang, located on Jl. Intan Raya No.1, STIKES Karya Husada Semarang in processing data values ​​using Microsoft Excel so that the data storage has not been integrated because it is still individually not stored in one database and can only be accessed by 1 user. Fast and accurate information is really needed by STIKES in delivering information. To overcome the problems at STIKES Karya Husada Semarang, information systems need to be fast and accurate in conveying information. One information system that can provide information quickly is to use a multiuser system. To design this multiuser system using the main software Microsoft Visual FoxPro 9.0, and Microsoft Visual FoxPro 9.0 to manage the database. Therefore the final project entitled "Multiuser Based Value Data Processing Information System at STIKES Karya Husada Semarang" is an effective information system for delivering information at STIKES.

Andik Susdiyanto; Danang Danang

Jurnal Ilmiah Komputerisasi Akuntansi 2018 Universitas Sains dan Teknologi Komputer

The development of information technology is currently growing very rapidly along with the discovery and development of knowledge in the field of information and communication so as to create tools that support the development of information technology, ranging from communication systems that are unidirectional and two-way (interactive). Every machine that is able to receive data, process data, store data, and produce output in the form of text, symbols, numbers and sounds can be categorized as a computer. CV. Java Mini Semarang is well aware of the importance of information technology for the smooth running of its business. Fast and accurate information is needed by the company in making decisions in the field of product promotion offered. Promotional media using brochures at this time are still experiencing problems, because of the limited delivery of information in terms of information about the latest products and product prices offered by the company, so it requires a lot of time and is less efficient. To overcome the problems in the CV. Java Mini Semarang needs new promotional media which is faster and more accurate in conveying information, this new promotional media is expected to complement the old promotional media that still uses brochures. Promotional media using brochures are still considered to be lacking because the scope is less extensive. And one of the media that can provide information quickly, accurately and a very broad reach is to use website media.Based on the description above in the preparation of this thesis, the author takes the title "SALES INFORMATION SYSTEM ONLINE (Case Study in CV. Java Mini Semarang)"