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Penelitian ini bertujuan untuk menguji pengaruh sistem informasi akuntansi, kecerdasan emosional, etika kerja, dan dukungan atasan terhadap kecenderungan kecurangan akuntansi pada Perusahaan Penerbitan di Kota Semaran. Populasi dalam penelitian ini adalah karyawan pada Perusahaan Penerbitan di Kota Semarang yang terlibat dalam menggunakan anggaran yang berjumlah 41 orang. Adapun yang menjadi sampel dalam penelitian ini adalah seluruh dari populasi tersebut dengan menggunakan metode sensus dikarenakan jumlah populasi sangat kecil. Penelitian dilakukan pada Februari 2021, data dikumpulkan menggunakan kuesioner sedangkan teknik analisis data penelitian ini adalah analisis regresi linear berganda.   Hasil penelitian   ini menunjukan bahwa  sistem informasi akuntansi, kecerdasan emosional, etika kerja, dan dukungan atasan mempunyai pengaruh negatif signifikan terhadap kecenderungan kecurangan akuntansi.

This study aims to determine the effect of accounting information systems, self esteem, locus of control, budget participation on the budgetary slack at Perusahaan. The population in this study were employees involved in budgeting in each division / department at Perusahaan, amounting to 118 people. This study uses census sampling techniques, namely the use of the entire population without having to draw the research sample as an observation unit. The results of this study show that the accounting information system and locus of control variables have a significant positive effect on the budgetary slack, while the variables of self-esteem and budget participation have no effect on the budgetary slack at Perusahaan.

Kegunaan penelitian ini adalah untuk menganalisis pengaruh e-service quality terhadap satisfaction pada pengguna Go-Car di Kota Semarang; untuk menganalisis pengaruh e-service quality terhadap e- loyality pada pengguna Go-Car di Kota Semarang; untuk menganalisis pengaruh satisfaction terhadap e-loyality pada pengguna Go-Car di Kota Semarang. Penelitian ini mendapatkan 100 orang responden pengguna Go-Car sebagai sampel penelitian, hasil tanggapan mereka dianalisis dengan regresi linier berganda. Hipotesis pertama yang mengatakan bahwa variabel e-service quality berpengaruh positif dan signifikan terhadap satisfaction dapat diterima, artinya apabila e-service quality meningkat, maka satisfaction juga akan meningkat. Hipotesis kedua yang mengatakan bahwa variabel e-service quality berpengaruh positif dan signifikan terhadap e-loyality dapat diterima, artinya apabila e-service quality meningkat, maka e-loyality juga akan meningkat pula. Hipotesis ketiga mengatakan bahwa variabel satisfaction berpengaruh positif dan signifikan terhadap e-loyality dapat diterima, artinya apabila satisfaction meningkat, maka e-loyality akan meningkat.

The implementation of tax autonomy by the central and regional governments separately provides the flexibility to be more independent in tax arrangements in order to increase the income of each region. The objective of this research is to determine whether the West Java provincial government's application of  vehicle tax collection  is effective in increasing Regional Original Income (ROI) in West Java. The methodology used in this research is qualitative. Analysis of the data used is analysis by calculating the effectiveness of tax collection. The results of data analysis show that the efficiency of  vehicle tax collection has an impact on increasing local revenue in West Java.

The purpose of this study was to analyze the effect of education, personnel capabilities and top management support on the performance of the CV accounting information system. Kurogi Semarang. The population in this study are all employees of CV. Kurogi Semarang, namely as many as 60 employees. The technique of determining the sample is purposive sampling method. The number of samples in this study were 40 employees. This research data analysis tool uses multiple linear regression. The results of the analysis show that education has a positive effect on the performance of accounting information systems. This is evidenced by the calculated t value which is greater than t table, namely 2.359 > 1.688, with a significant value of 0.024 <0.05. Personal ability has a negative effect on the performance of accounting information systems. This is evidenced by the t-count value that is greater than t-table, namely -2.421 (signed negative) > 1.688, with a significant value of 0.021 <0.05. Top management support has a positive effect on the accounting information system. This is evidenced by the t-count value that is greater than t-table, namely 4.467> 1.688, with a significant value of 0.000 <0.05.

 The purpose of this study was to determine the Accounting Information System for Cash Receipts in CV. Merapi Kendal, Central Java. The type of research that will be used is associative with a quantitative approach. The population in this study were employees of CV. Merapi Kendal, Central Java, which found 183 people, while the sample used in this study was 40 respondents using purposive sampling technique. The method of data collection through the distribution of the analysis questionnaire used in this study was multiple linear regression The results showed that Internal Control, Human Resource Competence and Organizational Commitment had a positive and significant effect on Accounting Information Systems and the adjusted value of R square in the regression model obtained was 0.816, which means that 81.6 percent of Accounting Information System variables can be explained by the variable Internal Control, Human Resource Competence and Organizational Commitment while the remaining 18.4 percent is explained by other variables outside this study.

Pengangguran terjadi karena terbatasnya jumlah lapangan kerja yang tidak sebanding dengan jumlah pencari kerja. Salah satu penyebab kurangnya penyerapan tenaga kerja bagi yang sudah lulus kuliah, karena tujuan setelah lulus  mencari kerja, bukan menciptakan lapangan kerja baru. Perguruan Tinggi mempunyai peranan penting dalam menumbuhkan minat kewirausahaan. Sebagai upaya meningkatkan minat wirausaha masyarakat khususnya mahasiswa, perguruan tinggi memberikan mata kuliah pendidikan kewirausahaan.  Motivasi merupakan dorongan individu untuk berbuat sesuatu sesuai dengan tujuannya. Motivasi dapat mempengaruhi  minat seseorang dalam berwieausaha. Motivasi berwirausaha dapat mendorong mahasiswa untuk berperilaku aktif dalam berwirausaha. Lingkungan mempunyai pengaruh terhadap minat wirausaha. Lingkungan keluarga merupakan salah satu faktor yang mempengaruhi minat mahasiswa untuk berwirausaha Minat berwirausaha dapat tumbuh dan berkembang dengan baik pada mahasiswa yang tumbuh di lingkungan wirausahawan. Tujuan penelitian, untuk menguji dan menganalisis pengaruh pendidikan kewirausahaan, motivasi berwirusaha dan lingkungan keluarga terhadap minat berwirausaha pada mahasiwa Akademi Kesejahteraan Sosial Ibu Kartini. Metode penelitian ini menggunakan pendekatan kuantitatif diolah dengan metode statistic SPSS versi 20, menggunakan analisa data regresi linier berganda. Populasi diambil dari mahasiswa AKS Ibu Kartini yang sudah mengambil mata kuliah kewirausahaan. Mahasiswa semester IV sebanyak 75 mahasiswa, semester VI sebanyak 82 mahasiswa dan diambil menggunakan Random Sampel menggunakan rumus Slovin sebanyak 61 orang. Hasil penelitian: pendidikan kewiraushaan, motivasi berwirausaha dan lingkungan keluarga secara parsial dan simultan berpengaruh signifikan terhadap minat berwirausaha mahasiswa. Variabel yang paling berpengaruh adalah lingkungan keluarga yaitu dengan nilai beta 0,401. Motivasi berwirausaha berpengaruh sebesar 0,351, sedangkan pendidikan kewirausahaan berpengaruh sebesar 0,142    

ABSTRACT With the rapid development of technology, the role of information systems is very important. One of the organizations that feel the benefits of an information system is government agencies. The process of deleting fixed assets is still using Microsoft Excel so its performance is still not effective. The problem that arises is when recording assets that will be deleted but the physical condition of the assets does not exist and another problem is that there are still many unrecorded assets for deletion so that employees have to look for asset data and become ineffective. This problem can be solved by designing an information system for the disposal of fixed assets using the waterfall and web-based model, the PHP programming language and MySQL as the database. The method used is the UML (Unified Modelling System) system modelling, namely Activity Diagrams and Use Case Diagram. The design of this information system aims to assist BPKAD employees in handling the asset write-off process and producing the required reports.   Abstrak Dengan adanya perkembangan teknologi yang pesat, peran sistem informasi menjadi sangat penting. Salah satu organisasi yang merasakan manfaat adanya sistem informasi yaitu instansi pemerintahan. Proses penghapusan pada aset tetap masih menggunakan Microsoft Excel sehingga kinerjanya masih belum efektif. Masalah yang muncul yaitu ketika pencatatan aset yang akan dilakukan penghapusan tetapi kondisi fisik asetnya tidak ada dan masalah lainnya yaitu masih banyak aset yang tidak tercatat untuk dilakukan penghapusan sehingga para pegawai harus mencari data aset tersebut dan menjadi tidak efektif. Masalah tersebut dapat diatasai dengan merancang sistem informasi penghapusan aset tetap dengan menggunakan model waterfall dan berbasis web, bahasa pemograman PHP dan MySQL sebagai databasenya. Metode yang digunakan  yaitu permodelan sistem UML (Unified Modelling Sistem) yaitu  Activity Diagram dan Use Case Diagram. Perancangan sistem informasi ini bertujuan untuk membantu pegawai BPKAD dalam menangani proses penghapusan aset dan menghasilkan laporan yang dibutuhkan.

The research aimed to determine the effect of price, location, and service quality on the decision of use services of PT. Pos Indonesia, Soreang, Kabupaten Bandung. The population in this study was consumers who had used the services of PT Pos Indonesia, Soreang. The sampling collection technique used accident sampling with a total of 100 respondents. The data analysis technique used in this research is multiple linear regression. The result of multiple linear regression analysis shows that the variables of price, location and service quality simultaneously have a positive relation to consumer decision. Based on the results of the f test, it shows that the variables of price, location, and service quality simultaneously have a positive and significant impact on consumers decisions. The result of the coefficient of determination is 0.55 or 55%, meaning that independent variables such as price, location, and service quality can explain variations in consumer decisions to choose the delivery service of PT Pos Indonesia (Soreang). While the remaining 45% of other variables not examined in this study. Company management should pay attention to parking spaces and price competitiveness to increase consumer interest in using the delivery service of PT Pos Indonesia (Soreang).

This study aims to explore the extent to which PP 71 of 2010 has been implemented in the accounting process at the BLUD of Tugurejo Hospital, Semarang. Associated with a change in the government accounting system from a cash basis to an accrual basis in accordance with PP 71 of 2010. The research method used is a qualitative descriptive method with the triagulai method using 2 triagulation techniques which combine data from various sources, techniques and time so that data is obtained in the form of interviews with the head of the accounting department and sub-section, as well as obtaining the financial report documents of the 2020 Tugurejo Hospital Semarang. The results of this study show that Tugurejo Semarang Hospital has implemented the Accrual Basis SAP well, which can be seen from the results of interviews such as implementation readiness, training and learning, facilities, staff understanding and education and internal control. It is hoped that even though the Accrual Base SAP has been running well, the management of the Tugurejo Semarang Hospital and the Srmarang City Government can immediately digitize applications that are still manual, especially in reporting fixed assets

The desired objective of this research activity is to examine and analyze the effect of compensation, motivation and job satisfaction on the work productivity of employees at PT. Nusantara Plantation IX Ngobo Ungaran Plantation. The population in this study were all production employees at PT. Nusantara Plantation IX Ngobo Ungaran Plantation, totaling 50 people. In this study, samples/respondents were taken from the entire population of 50 respondents, using saturated sampling techniques. Based on the discussion, the following conclusions can be drawn: Testing the compensation hypothesis on employee work productivity shows that the value of t count = 2.805 > t table = 1.684 with a significance number = 0.007 <α = 0.05 (significant). Thus, the hypothesis (H1) that compensation has a positive effect on employee work productivity is proven. Testing the hypothesis of motivation on employee productivity shows that the value of t count = 3.972 > t table = 1.684 with a significance number = 0.000 < α = 0.05 (significant). Thus, the hypothesis (H2) that motivation has a positive effect on employee work productivity is proven.

This study aims to determine the effect of work ability, incentives, and work discipline on work productivity at PT. Nayati Indonesia Semarang. The population in this study were all production employees at PT. Nayati Indonesia Semarang. The sample used was 82 respondents with simple random sampling technique. The data used is primary data, with data collection techniques using interviews and questionnaires, and data analysis used is multiple linear regression analysis. The results showed that the value of the coefficient of determination was 0.685, meaning that the variables of work ability, incentives, and work discipline could explain the variation in work productivity variables of 68.5%. The results of hypothesis testing with the statistical t test show that (1) Work ability has a positive and significant effect on work productivity, (2) Incentives have a positive and significant effect on work productivity, and (3) Work discipline has a positive and significant effect on work productivity.

Today's business competition requires companies to be able to compete with other companies. PT. Biru Pratama Logistindo Line is a company engaged in import-export services. This study aims to determine the relationship between service quality, facilities and timeliness of delivery of the satisfaction of service users of PT. Biru Pratama Logistindo Line. The data analysis technique used is multiple linear regression analysis and the sampling technique uses proportional random sampling with 42 respondents as consumers of PT. Biru Pratama Logistindo Line taken from a total population of 62 consumers. The analytical tool used in this research is SPSS (Statitical Package for Social Science) Version 22.0.

This study aims to examine the factors that influence the behavior of using accurate online in computer accounting subjects based on the acceptance model and use of UTAUT technology. This research is quantitative. The population in this study were 81 students majoring in financial accounting SMK IPIEMS Surabaya institutions, with a research sample of 44 people. Samples were taken based on the purposive sampling technique with the criteria of students who have or are currently taking computer accounting subjects. Data were collected using a questionnaire. The data analysis technique used in this research is the analysis technique of Structural Equation Modeling (SEM). The results show there is a significant positive indirect effect between performance expectancy, effort expectancy and social influence towards the behavior of using accurate online with behavioral intention as a mediating variable.

Setting a strategy in running the existing system in the company, therefore it is very important for the company to evaluate the management control system which is one of the basic functions of management. The object of the research is PT. JNE Indonesia, especially at Cikuda Jatinangor agents. This study aims to determine the state of the control system in JNE in the midst of the COVID-19 pandemic. The results of the study explain that the system that applies at JNE is still running well as evidenced by the absence of complaints from company employees, the implementation of activities that run normally, and the programs that are run in the midst of this pandemic do not make income decline JNE’s management performs the control systems very well, and ensures the security of packages that will be sent until they are received by costumers.

This study aims to determine how much influence Job Stress and Job Satisfaction have on Turn Over Intention of Nurses at Prima Pekanbaru Hospital, namely by Testing and Analyzing the Significant Effect of Job Stress and Job Satisfaction on Turn Over Intention Simultaneously, then Testing and Analyzing the Significant Effect Between Job Stress and Job Satisfaction on Turnover Intention Partially. The population in this study were 206 primary hospital nurses. however, as the sample in this study, there were 67 nurses using the slovin formula. The method used is by using purposive sampling method. The research data were analyzed by multiple linear regression analysis and processed using the SPSS for windows version 20 application. The results of the study showed that job stress and job satisfaction had an effect on the turn over intention of nurses at the Pekanbaru Prima Hospital.

perception factors, service quality, corporate image, and word of mouth on consumer decisions to choose to use Go-Jek online services (Case Study of Riau Islamic University Students). Methods of Selection and Sampling were carried out using the Purposive Sampling technique, the Purposive Sampling technique, namely Taking Samples Deliberately in each of the Faculties at the Islamic University of Riau Using Go-Jek Services The number of samples taken as many as 100 students in several faculties at the Islamic University of Riau. This research data is analyzed by Multiple Linear Regression Analysis and processed using SPSS For Windows Version 20. Application. The results of this study state that Price Perception, Service Quality, Company Image, Word Of Mouth. Influence on Consumer Decisions to choose to use Go-Jek Online services.

This study aims to determine the effect of financial literacy and risk tolerance owned by Sekapuk Village residents of Gresik Regency as investors. The population in this research is the residents of Sekapuk Village, Gresik Regency who become investors in 2020. The sample is 80 respondents with random sampling technique. Data was collected by distributing questionnaires which were then analyzed using SEM with the PLS application. The results of this study indicate that financial literacy has a positive and significant impact on investment decisions for the residents of Sekapuk Village, Gresik Regency. Financial literacy has a positive and significant effect on risk tolerance for residents of Sekapuk Village, Gresik Regency. Risk tolerance has no significant effect on investment decisions for the residents of Sekapuk Village, Gresik Regency. Risk tolerance disable to act as a mediating variable.

The firm value can be interpreted as a measure of the success of the firm’s performance in increasing the prosperity of shareholders. The purpose of this study to determine the effect of profitability and capital structure on the firm value and the role of the capital structure as an mediating variable in property and real estate companies listed on the Indonesia Stock Exchange period 2017-2019. The sampling techniques in this study using purposive sampling technique with total sample of 44 companies. The analysis technique used is path analysis. This study finds the results that profitability has a significant positive effect on firm value, profitability has a significant positive on capital structure, capital structure has a non significant effect on firm value, and capital structure is not able to mediate the effect of profitability on firm value of property and real estate.

This study aims to examine the effect liquidity risk, credit risk and financial performance, through the application of the catur purusa artha concept as a basis for risk management, at BUMDes Dwi Tunggal, Buleleng Regency. This research use multiple linear regression method. The results of this study indicate that Liquidity risk  have a significant  effect on financial Performance. Credit risk has no significant effect on financial performance. The value of chess purusa artha with dharma as the basis for risk management encourages BUMDes managers to have the same commitment in building risk control awareness. This strategy ultimately reduces credit risk, which results in a decrease in NPL and maintains liquidity risk.