RSF Conference Series: Business, Management and Social Sciences
The purpose of this research is to investigate the impact that institutional elements have on the... more The purpose of this research is to investigate the impact that institutional elements have on the effectiveness of links and matches by focusing on relationship aspects. PLS-SEM is a type of statistical analysis that is used to check hypotheses. According to the findings of the investigation, the type of mediation that took place was full mediation. According to these findings, higher education institutions (HEI) must not only pay attention to institutional aspects but also pay attention to relationship factors in order to increase link and match performance. This is despite the fact that relationship elements are vital. The aspect of the dispute that requires the most focus from HEI is one that involves fighting. HEI must be capable of keeping disagreements between partners to a minimum, and when they do arise, they must be resolved to everyone's satisfaction. According to the findings of this study, higher education institutions (HEIs) need to develop robust internals, which m...
The objective of this study is to analyze the influence of Intellectual Capital to Corporate Fina... more The objective of this study is to analyze the influence of Intellectual Capital to Corporate Finance Performance. Based on the result of this study, show that : a) There is a positive influence of Intellectual capital (VACA, VAHU, and STVA) to the company's financial performance (Return on Equity, Return on Total Assets, Asset Turn Over, and Growth Revenue).; b) There is a positive influence of Intellectual capital (Vaca, VAHU, and STVA) to the future of company's financial performance, and c) There is a positive influence of average growth of the Intellectual Capital to the future company's financial performance..
The problem in this study is related to the low performance of financial employees which is descr... more The problem in this study is related to the low performance of financial employees which is described by the low absorption power so that it has an impact on performance achievements and organizational sustainability. The purpose of this study is to describe and analyze the performance design of financial employees that analyzes accounting information systems on financial performance. The results of the research are (1) the accounting information system is included in the effective category with the user satisfaction factor which gives the most dominant contribution; (2) the financial Staff Performance is in the high category with the task performance factor giving the most dominant contribution; (3) The accounting information system has a positive and significant effect on the performance of financial employees
Proceedings of the 2nd International Conference on Research of Educational Administration and Management (ICREAM 2018), 2019
Research aims to determine the relationship between self-efficacy and the ability to solve econom... more Research aims to determine the relationship between self-efficacy and the ability to solve economic problems. Self-efficacy affects how individuals think, feel, motivate themselves, and act. The approach used in this study is a quantitative approach and research using the survey method. This research was conducted at one of the high schools in Indonesia. This shows that there is a significant relationship between self-efficacy and students' critical thinking abilities. That is, strong or high Self-Efficacy is needed by students in solving these economic problems so that they can achieve success in learning. Students with high Self-Efficacy will be better able to survive facing these economic problems, easily solve tasks and economic problems, and failure to solve economic problems is considered due to lack of effort or learning. Keywords—self efficacy; ability to solve economic problems
Penelitian ini bertujuan untuk mengetahui pengaruh adanya Other Comprehensive Income (OCI) terhad... more Penelitian ini bertujuan untuk mengetahui pengaruh adanya Other Comprehensive Income (OCI) terhadap nilai perusahaan yang dimoderasi oleh peran CEO diversity. Sementara itu penelitian terdahulu menunjukkan adanya hal yang masih diperdebatkan dalam menjelaskan OCI dan CEO diversity terhadap nilai perusahaan baik dari sisi alat ukur dan hasil penelitian. Objek penelitian ini adalah OCI, CEO diversity dan nilai perusahaan. Penelitian ini menggunakan 69 sampel perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2020 dengan teknik purposive sampling . Penelitian ini menggunakan metode statistik deskriptif dan verifikatif , dengan teknik analisis data regresi linier berganda dengan data panel. Hasil penelitian menemukan, pertama: OCI berpengaruh signifikan positif terhadap nilai perusahaan; kedua, CEO diversity berpengaruh negatif terhadap nilai perusahaan, dan ketiga, OCI berpengaruh signifikan positif terhadap nilai perusahaan melalui variabel moderasi CEO div...
Abstrak: Tujuan dari penelitian ini adalah untuk menganalisis pengaruh pengetahuan kewirausahaan ... more Abstrak: Tujuan dari penelitian ini adalah untuk menganalisis pengaruh pengetahuan kewirausahaan dan self-efficacy pada intensi berwirausaha di SMA Muhammadiyah 3 Plus, Bandung. Secara teknis, metode yang digunakan dalam penelitian ini adalah bentuk penelitian kuantitatif dengan menggunakan metode explanatory survey. Partisipan penelitian adalah siswa kelas XI di SMA Muhammadiyah 3 Plus, Bandung. Data yang digunakan dalam penelitian ini dikumpulkan melalui kuesioner. Data dikumpulkan, kemudian dianalisis dengan menggunakan analisis regresi berganda dengan nilai signifikansi 5%. Temuan penelitian menunjukkan bahwa pengetahuan kewirausahaan dan self-efficacy berpengaruh terhadap intensi berwirausaha di SMA Muhammadiyah 3 Plus, Bandung. Abstract: The purpose of this research is to analyse the influence of entrepreneurship knowledge and self-efficacy on entrepreneurial intention in Muhammadiyah 3 Plus High School, Bandung. Technically, the method used in this research is a form of quant...
. The purpose of this study is to see trends on firms formance that have conducted IPOs and to se... more . The purpose of this study is to see trends on firms formance that have conducted IPOs and to see differences in firms formance seen from the ratio of profitability, leverage, liquidity, activity and growth. This study uses quantitative research by conducting a different test analysis using the Wilcoxon Signed Ranks Test and MANOVA test on financial statements of firms that conducted IPOs in 2014. Based on the results of testing, it can be seen that financial performance trends show an increase in terms of profitability, liquidity and growth ratios but there is a decrease in terms of liquidity and activity ratios. The results of the Wilcoxon Signed Ranks Test show that only the leverage and liquidity ratios appear to have differences before and after the IPO. While other ratios do not appear to have a significant difference even though there is an increase in value but the increase does not cause significant differences. MANOVA test results to see the effect of IPO on company perfo...
Abstract. This research aims to develop a syllabus used in the forensic accounting program accoun... more Abstract. This research aims to develop a syllabus used in the forensic accounting program accounting studies in S1. The study is conducted by collecting, examining and developing forensic accounting course syllabi that are already used in some universities in Indonesia and overseas. This research used qualitative methodology. This research used depth interview with a participant who expert in accounting forensic and auditing. This study illustrates that the lecture material includes a material that consists of the definition of forensic accounting, the forensic accounting profession and its relation to fraud, the characteristics of fraud, an effort to minimize fraud through prevention, detection, investigation, computer crime, technique for collecting financial and non-financial data, discussion of forensic accounting application in cases of corruption, discussion of forensic accounting applications in case of bankruptcy. Keywords: syllabus; f orensic a ccounting; f raud; b ankrupt...
PENGARUH KOMPETENSI DAN PERTIMBANGAN PROFESIONAL AUDITOR INTERNAL TERHADAP KUALITAS BUKTI AUDIT Y... more PENGARUH KOMPETENSI DAN PERTIMBANGAN PROFESIONAL AUDITOR INTERNAL TERHADAP KUALITAS BUKTI AUDIT YANG DIKUMPUKAN
OIKOS Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi, 2018
This study aims to examine the influence of attitudes and motivation on student entrepreneurship ... more This study aims to examine the influence of attitudes and motivation on student entrepreneurship interests, research methods used survey with quantitative approach, using a sample of 60 students of SMAN 3 Purwakarta. Data analysis technique used is Factor Analysis, Multiple Regression Analysis, and One Way Anova. The result of the research shows that the attitude has a significant effect on the entrepreneurship interest of the students, or has a significant role to the establishment of entrepreneurship interest in the students, and the motivation has a significant effect on the entrepreneurship interest of the student or has a role to the student entrepreneur interest. motivation has a significant effect on student entrepreneur interest. This shows that attitudes and motivations will provide an indirect experience to a person to have an entrepreneurial interest, because at least a person or a student has the knowledge of how to run a business, how to deal with problems in a business...
This research starting from the professionalism accountants as human capital at accountant firm a... more This research starting from the professionalism accountants as human capital at accountant firm as a service company. This research is intended to study the effect of human capital on auditor performance at KAP in Bandung to propose the hypothesis that human capital has positive influence on auditors performance, either partially or simultaneously. Some dimensions of the sub-variables that make up the human capital that will be studied is represented by the factors individual capability, individual motivation, leadership, the organizational climate, and workgroup effectiveness. The auditor’s performance is measured by three factors that make up the performance: (1) individual factor, (2) psychology factor, and (3) organization factor. The research was conducted at the accounting firm located in Bandung. Of the number of samples taken at random population consisting of senior accountants and junior accountants as respondents. Technique of data collecting used questionna...
This study is intended to study the magnitude of the contribution of the high efficiency of produ... more This study is intended to study the magnitude of the contribution of the high efficiency of production costs to the level of profitability of the company, especially in tea commodities empirically by taking the case in PT Perkebunan Nusantara (PTPN) VIII West Java. The findings of this study are expected to contribute thoughts in the management of finance, especially related to the level of efficiency as one of the factors that affect the pampering of the company.The profitability variable is measured by the gross profit margin indiator, while efficiency is measured by comparison between budget and realization. In this study used saturated sampling by examining a number of existing garden units in PTPN VIII West Java Region. The collected data is processed inferential statistically by using simple correlation and regression analysis to test the research hypothesis.From the results of hypothesis testing through regression analysis obtained the findings that the hypothesis proposed in...
Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh good corporate goveryt(mce terhadap ... more Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh good corporate goveryt(mce terhadap kinerja perusahaan di Indonesia Good corporate govelrnnce sebagai variabel independen dan kinerja perusahaan sebagai variabel dependen. Dalam penelitian ini digunakan dua pilar dari good corynrde govefiuflce yaitu hansparansi dan akuntabilitas. Transparansi diproksikan oleh pengungkapan laporan keuangan dan akuntabilitas diproksikaa oleh, keberadaan komite audil Kinerja perusahaan diukur dengan nilai Tobin's Q. Metode statitik yang digunakan adalah ,nutirir regresi dummy. Populasi penelitian adalah 45 prerusahaan yang termasuk dalam indeks LQ 45 periode 2006'2007. Berdasarkan hasil pengujian hipotesis dapat diambil kesimpulan bahwa good corprde governutce mempengartrhi kinerja perusahaan. I{al ini membuktikan bahwa semakin baik penerapan good eorporate goveruurnce dalam suatu perusahaan maka kinerja perusahaan tersebut akan semakin meningkat karena imple,mentasi GCG Governance se...
This research is intended to know the influence. This research is conducted because it is still r... more This research is intended to know the influence. This research is conducted because it is still related to the fraud and inefficiency of government apparatus performance in Bandung. This study uses a sample of Organization of Local Government of Bandung City Government in the form of agency and agency. This research uses descriptive verification method with hypothesis test using simple linear regression analysis. The results showed that in Bandung City has done very well. In addition, the performance performance of Bandung City Government apparatus has also been in accordance with the principle of good governance. The results also show a positive influence. H0 rejected and Ha accepted.
RSF Conference Series: Business, Management and Social Sciences
The purpose of this research is to investigate the impact that institutional elements have on the... more The purpose of this research is to investigate the impact that institutional elements have on the effectiveness of links and matches by focusing on relationship aspects. PLS-SEM is a type of statistical analysis that is used to check hypotheses. According to the findings of the investigation, the type of mediation that took place was full mediation. According to these findings, higher education institutions (HEI) must not only pay attention to institutional aspects but also pay attention to relationship factors in order to increase link and match performance. This is despite the fact that relationship elements are vital. The aspect of the dispute that requires the most focus from HEI is one that involves fighting. HEI must be capable of keeping disagreements between partners to a minimum, and when they do arise, they must be resolved to everyone's satisfaction. According to the findings of this study, higher education institutions (HEIs) need to develop robust internals, which m...
The objective of this study is to analyze the influence of Intellectual Capital to Corporate Fina... more The objective of this study is to analyze the influence of Intellectual Capital to Corporate Finance Performance. Based on the result of this study, show that : a) There is a positive influence of Intellectual capital (VACA, VAHU, and STVA) to the company's financial performance (Return on Equity, Return on Total Assets, Asset Turn Over, and Growth Revenue).; b) There is a positive influence of Intellectual capital (Vaca, VAHU, and STVA) to the future of company's financial performance, and c) There is a positive influence of average growth of the Intellectual Capital to the future company's financial performance..
The problem in this study is related to the low performance of financial employees which is descr... more The problem in this study is related to the low performance of financial employees which is described by the low absorption power so that it has an impact on performance achievements and organizational sustainability. The purpose of this study is to describe and analyze the performance design of financial employees that analyzes accounting information systems on financial performance. The results of the research are (1) the accounting information system is included in the effective category with the user satisfaction factor which gives the most dominant contribution; (2) the financial Staff Performance is in the high category with the task performance factor giving the most dominant contribution; (3) The accounting information system has a positive and significant effect on the performance of financial employees
Proceedings of the 2nd International Conference on Research of Educational Administration and Management (ICREAM 2018), 2019
Research aims to determine the relationship between self-efficacy and the ability to solve econom... more Research aims to determine the relationship between self-efficacy and the ability to solve economic problems. Self-efficacy affects how individuals think, feel, motivate themselves, and act. The approach used in this study is a quantitative approach and research using the survey method. This research was conducted at one of the high schools in Indonesia. This shows that there is a significant relationship between self-efficacy and students' critical thinking abilities. That is, strong or high Self-Efficacy is needed by students in solving these economic problems so that they can achieve success in learning. Students with high Self-Efficacy will be better able to survive facing these economic problems, easily solve tasks and economic problems, and failure to solve economic problems is considered due to lack of effort or learning. Keywords—self efficacy; ability to solve economic problems
Penelitian ini bertujuan untuk mengetahui pengaruh adanya Other Comprehensive Income (OCI) terhad... more Penelitian ini bertujuan untuk mengetahui pengaruh adanya Other Comprehensive Income (OCI) terhadap nilai perusahaan yang dimoderasi oleh peran CEO diversity. Sementara itu penelitian terdahulu menunjukkan adanya hal yang masih diperdebatkan dalam menjelaskan OCI dan CEO diversity terhadap nilai perusahaan baik dari sisi alat ukur dan hasil penelitian. Objek penelitian ini adalah OCI, CEO diversity dan nilai perusahaan. Penelitian ini menggunakan 69 sampel perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2020 dengan teknik purposive sampling . Penelitian ini menggunakan metode statistik deskriptif dan verifikatif , dengan teknik analisis data regresi linier berganda dengan data panel. Hasil penelitian menemukan, pertama: OCI berpengaruh signifikan positif terhadap nilai perusahaan; kedua, CEO diversity berpengaruh negatif terhadap nilai perusahaan, dan ketiga, OCI berpengaruh signifikan positif terhadap nilai perusahaan melalui variabel moderasi CEO div...
Abstrak: Tujuan dari penelitian ini adalah untuk menganalisis pengaruh pengetahuan kewirausahaan ... more Abstrak: Tujuan dari penelitian ini adalah untuk menganalisis pengaruh pengetahuan kewirausahaan dan self-efficacy pada intensi berwirausaha di SMA Muhammadiyah 3 Plus, Bandung. Secara teknis, metode yang digunakan dalam penelitian ini adalah bentuk penelitian kuantitatif dengan menggunakan metode explanatory survey. Partisipan penelitian adalah siswa kelas XI di SMA Muhammadiyah 3 Plus, Bandung. Data yang digunakan dalam penelitian ini dikumpulkan melalui kuesioner. Data dikumpulkan, kemudian dianalisis dengan menggunakan analisis regresi berganda dengan nilai signifikansi 5%. Temuan penelitian menunjukkan bahwa pengetahuan kewirausahaan dan self-efficacy berpengaruh terhadap intensi berwirausaha di SMA Muhammadiyah 3 Plus, Bandung. Abstract: The purpose of this research is to analyse the influence of entrepreneurship knowledge and self-efficacy on entrepreneurial intention in Muhammadiyah 3 Plus High School, Bandung. Technically, the method used in this research is a form of quant...
. The purpose of this study is to see trends on firms formance that have conducted IPOs and to se... more . The purpose of this study is to see trends on firms formance that have conducted IPOs and to see differences in firms formance seen from the ratio of profitability, leverage, liquidity, activity and growth. This study uses quantitative research by conducting a different test analysis using the Wilcoxon Signed Ranks Test and MANOVA test on financial statements of firms that conducted IPOs in 2014. Based on the results of testing, it can be seen that financial performance trends show an increase in terms of profitability, liquidity and growth ratios but there is a decrease in terms of liquidity and activity ratios. The results of the Wilcoxon Signed Ranks Test show that only the leverage and liquidity ratios appear to have differences before and after the IPO. While other ratios do not appear to have a significant difference even though there is an increase in value but the increase does not cause significant differences. MANOVA test results to see the effect of IPO on company perfo...
Abstract. This research aims to develop a syllabus used in the forensic accounting program accoun... more Abstract. This research aims to develop a syllabus used in the forensic accounting program accounting studies in S1. The study is conducted by collecting, examining and developing forensic accounting course syllabi that are already used in some universities in Indonesia and overseas. This research used qualitative methodology. This research used depth interview with a participant who expert in accounting forensic and auditing. This study illustrates that the lecture material includes a material that consists of the definition of forensic accounting, the forensic accounting profession and its relation to fraud, the characteristics of fraud, an effort to minimize fraud through prevention, detection, investigation, computer crime, technique for collecting financial and non-financial data, discussion of forensic accounting application in cases of corruption, discussion of forensic accounting applications in case of bankruptcy. Keywords: syllabus; f orensic a ccounting; f raud; b ankrupt...
PENGARUH KOMPETENSI DAN PERTIMBANGAN PROFESIONAL AUDITOR INTERNAL TERHADAP KUALITAS BUKTI AUDIT Y... more PENGARUH KOMPETENSI DAN PERTIMBANGAN PROFESIONAL AUDITOR INTERNAL TERHADAP KUALITAS BUKTI AUDIT YANG DIKUMPUKAN
OIKOS Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi, 2018
This study aims to examine the influence of attitudes and motivation on student entrepreneurship ... more This study aims to examine the influence of attitudes and motivation on student entrepreneurship interests, research methods used survey with quantitative approach, using a sample of 60 students of SMAN 3 Purwakarta. Data analysis technique used is Factor Analysis, Multiple Regression Analysis, and One Way Anova. The result of the research shows that the attitude has a significant effect on the entrepreneurship interest of the students, or has a significant role to the establishment of entrepreneurship interest in the students, and the motivation has a significant effect on the entrepreneurship interest of the student or has a role to the student entrepreneur interest. motivation has a significant effect on student entrepreneur interest. This shows that attitudes and motivations will provide an indirect experience to a person to have an entrepreneurial interest, because at least a person or a student has the knowledge of how to run a business, how to deal with problems in a business...
This research starting from the professionalism accountants as human capital at accountant firm a... more This research starting from the professionalism accountants as human capital at accountant firm as a service company. This research is intended to study the effect of human capital on auditor performance at KAP in Bandung to propose the hypothesis that human capital has positive influence on auditors performance, either partially or simultaneously. Some dimensions of the sub-variables that make up the human capital that will be studied is represented by the factors individual capability, individual motivation, leadership, the organizational climate, and workgroup effectiveness. The auditor’s performance is measured by three factors that make up the performance: (1) individual factor, (2) psychology factor, and (3) organization factor. The research was conducted at the accounting firm located in Bandung. Of the number of samples taken at random population consisting of senior accountants and junior accountants as respondents. Technique of data collecting used questionna...
This study is intended to study the magnitude of the contribution of the high efficiency of produ... more This study is intended to study the magnitude of the contribution of the high efficiency of production costs to the level of profitability of the company, especially in tea commodities empirically by taking the case in PT Perkebunan Nusantara (PTPN) VIII West Java. The findings of this study are expected to contribute thoughts in the management of finance, especially related to the level of efficiency as one of the factors that affect the pampering of the company.The profitability variable is measured by the gross profit margin indiator, while efficiency is measured by comparison between budget and realization. In this study used saturated sampling by examining a number of existing garden units in PTPN VIII West Java Region. The collected data is processed inferential statistically by using simple correlation and regression analysis to test the research hypothesis.From the results of hypothesis testing through regression analysis obtained the findings that the hypothesis proposed in...
Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh good corporate goveryt(mce terhadap ... more Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh good corporate goveryt(mce terhadap kinerja perusahaan di Indonesia Good corporate govelrnnce sebagai variabel independen dan kinerja perusahaan sebagai variabel dependen. Dalam penelitian ini digunakan dua pilar dari good corynrde govefiuflce yaitu hansparansi dan akuntabilitas. Transparansi diproksikan oleh pengungkapan laporan keuangan dan akuntabilitas diproksikaa oleh, keberadaan komite audil Kinerja perusahaan diukur dengan nilai Tobin's Q. Metode statitik yang digunakan adalah ,nutirir regresi dummy. Populasi penelitian adalah 45 prerusahaan yang termasuk dalam indeks LQ 45 periode 2006'2007. Berdasarkan hasil pengujian hipotesis dapat diambil kesimpulan bahwa good corprde governutce mempengartrhi kinerja perusahaan. I{al ini membuktikan bahwa semakin baik penerapan good eorporate goveruurnce dalam suatu perusahaan maka kinerja perusahaan tersebut akan semakin meningkat karena imple,mentasi GCG Governance se...
This research is intended to know the influence. This research is conducted because it is still r... more This research is intended to know the influence. This research is conducted because it is still related to the fraud and inefficiency of government apparatus performance in Bandung. This study uses a sample of Organization of Local Government of Bandung City Government in the form of agency and agency. This research uses descriptive verification method with hypothesis test using simple linear regression analysis. The results showed that in Bandung City has done very well. In addition, the performance performance of Bandung City Government apparatus has also been in accordance with the principle of good governance. The results also show a positive influence. H0 rejected and Ha accepted.
Uploads
Papers by Nono Supriatna