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Pengaruh Digital Leadership terhadap Kinerja Karyawan: Peran Mediasi kreativitas dan Perilaku Kerja Inovatif
JURNAL EKONOMI MANAJEMEN AKUNTANSI
Vol 30
, No 2
(2024)
The dynamic development of digitalization today increases the important role of digital leadership as a key factor to optimize employee performance. Research specifically through the development of creativity and innovative behavior in the workplace. This study aims to examine the indirect effect of digital leadership on performance through creativity and innovative work behavior of employees. The research was conducted at PT Semen Indonesia (Persero) Tbk. The research approach used is quantitat...
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Pengaruh Penerapan Sanksi Pajak dan Tingkat Kepercayaan terhadap Kepatuhan Wajib Pajak : (Pelaku UMKM Kerupuk Desa Tlasih, Sidoarjo)
JURNAL EKONOMI MANAJEMEN AKUNTANSI
Vol 30
, No 2
(2024)
This study aims to determine the effect of the application of tax penalties, understanding of taxation, tax socialization, and the level of trust on taxpayer compliance of Tlasih Village cracker MSME players. The sample used is 60 respondents. The sampling method use in this study uses saturated sampling. The data in this study were obtained through quisionnaires given directly (offline).. The results showered that the effect of the tax penalties and the level of trust had an effect on taxpayer...
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Pengukuran Nilai Wajar Aset (IAS 13) dan Aset Tidak Berwujud (IAS 38) terhadap Manajemen Laba
JURNAL EKONOMI MANAJEMEN AKUNTANSI
Vol 30
, No 2
(2024)
This study aims to examine whether level 1 fair value assets and intangible assets have a significant impact on earnings management within Indonesia's banking service sector. The research sample included 136 foreign exchange banks that reported financial data on the Indonesia Stock Exchange between 2019 and 2022. Data analysis was conducted using multiple linear regression. The findings show a significant effect of level 1 fair value assets on earnings management in Indonesia's banking industry,...
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Analisis Laporan Sistem Akuntabilitas Kinerja Instasi Pemerintah Terhadap Kinerja Sekretariat DPRD Kabupaten Sikka Tahun 2023
JURNAL EKONOMI MANAJEMEN AKUNTANSI
Vol 30
, No 2
(2024)
This study aims to analyze the effect of the implementation of the Government Agency Performance Accountability System (SAKIP) on the performance of the Sikka Regency DPRD Secretariat in 2023. The approach to this study is descriptive qualitative using primary and secondary data. Data were collected through interviews, observations and documentation of SAKIP reports. The results of the study indicate that the implementation of SAKIP has not been fully optimal, especially in terms of collecting p...
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Pengaruh Penggunaan Mobile Banking Dan E-Commerce Terhadap Perilaku Konsumtif Mahasiswa STKIP Majenang Tahun 2023
Hatta: Jurnal Pendidikan Ekonomi dan Ilmu Ekonomi
Vol 2
, No 2
(2024)
Based on observations, most students at STKIP Majenang use m-banking because of the factors of speed, convenience, and convenience in transactions. Because of these factors, they choose to use e-commerce for shopping to meet their needs. However, not everyone can control themselves when they see a variety of interesting items, so they often khilaf and buy goods outside of need. This study aims to determine the influence of the use of mobile banking and e-commerce on the consumptive behavior of S...
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Kontribusi Etika, Keberlanjutan dan Tanggung Jawab Sosial dalam Dunia Bisnis Internasional
DHARMA EKONOMI
Vol 31
, No 2
(2024)
This research aims to analyze the contribution of business ethics, sustainability, and corporate social responsibility (CSR) in international business. Using a descriptive qualitative method based on literature study, this research explores various literatures from scientific journals, academic books, and sustainability reports of global companies and organizations. The results show that business ethics play a role in building corporate reputation, maintaining stakeholder trust, and ensuring fai...
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The Effect of Gross Profit to Predict Operating Cash Flow at PT. Unilever Indonesia TBK
Anita Nisa Kambey
; Gebriany Pirade Wenur
; Michelle Eliza
; Prisca Patricia Liem
; Fricy O. Rumintjap
DHARMA EKONOMI
Vol 31
, No 2
(2024)
This study aims to analyze the effect of gross profit on the prediction of operating cash flow at PT. Unilever Indonesia. Gross profit is calculated as the difference between revenue and cost of goods sold, including cash and credit sales, indicating the potential cash inflows expected from customers in the future. The study uses a quantitative method with secondary data obtained from PT. Unilever Indonesia's official website. The results show gross profit significantly impacts the company's ope...
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Pengaruh Kompetensi, Kompleksitas dan Workload terhadap Kualitas Audit dengan Pemahaman Sistem Informasi Sebagai Variabel Moderasi
JURNAL EKONOMI MANAJEMEN AKUNTANSI
Vol 30
, No 2
(2024)
Purpose: The purpose of this study is to analyze the Influence of Competence, Complexity, Workload on Audit Quality. In addition, this study is to determine whether or not there is a role of understanding information systems in moderating the influence of Competence, Complexity, Workload on Audit Quality. Method: The population in this study were auditors working in Public Accounting Firms in Semarang City. The research sample used a purposive sampling technique. The data collection technique wa...
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How Instrumental is Organizational Agility Toward Sustainable Human Resource Management During the VUCA Situation
JURNAL EKONOMI MANAJEMEN AKUNTANSI
Vol 30
, No 1
(2024)
The COVID-19 pandemic caused volatility, uncertainty, complexity, and ambiguity (VUCA), and has created an unprecedented change for all organizations to either evolved or seized to exist. The dynamism due to COVID-19 has forced the HRM function to look forward to organizational agility to adapt and stay in business. The approach to make a linkage between COVID-19, organizational agility, and sustainable HRM is theoretically argued based on a resource-based theory. By conceptualizing the work of...
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Pengaruh Pengetahuan, Kemampuan dan Pengalaman Kerja pada Kinerja Pegawai BPBD Kabupaten Gresik
JURNAL EKONOMI MANAJEMEN AKUNTANSI
Vol 30
, No 1
(2024)
This research aims to determine the influence of knowledge, abilities and work experience on the performance of Gresik Regency BPBD employees. The research method used is correlational with linear regression techniques to see the relationship between variables. The research sample consisted of 44 employees. The research results show that knowledge, ability and work experience have a significant influence on employee performance with regression coefficient values of 0.541 for knowledge, 0.382 f...
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