MADANI ACCOUNTING AND MANAGEMENT JOURNAL

Kajian Kritis Akuntansi Sumber Daya Manusia Di Indonesia

2024-10-30T03:05:44+00:00

Human resource accounting is a complex field involving not only financial aspects but also complex behavioral dimensions. The research method used is library research. This research aims to examine in more depth human resource accounting in Indonesia. This study tries to explain the differences in research results based on 15 previous research journals regarding human resource accounting. Through in-depth literature studies based on various relevant literature, this research tries to examine various previous research journals in Indonesia. The research findings provide insight that the use of human accounting resources in Indonesia has not been implemented in accordance with PSAK. However, human resource accounting also proves that the application of this theory can have a positive impact on company performance and the collection of company information.

ANALYSIS OF THE EFFECT OF EXCHANGE RATES, INTEREST RATES AND THE PRICE OF GOLD IS REGARDLESS OF THE PRICE INDEX JOINT STOCK

2024-10-30T03:05:44+00:00

The aim of this research is to determine and analyze the influence of the rupiah exchange rate, interest rates and real assets on composite index returns in Indonesia. This research uses quantitative methods. The analysis method uses a multiple linear analysis model using 3 independent variables and one dependent variable. This research is quantitative research using descriptive tests and hypothesis testing for data analysis using SPSS 23 software. Monthly closing price data for the period January 2020 to December 2023 for IHSG share prices, exchange rates, interest rates and real assets. The research results show that only the rupiah exchange rate index has a negative effect on the composite stock price index (IHSG). Meanwhile, real asset returns on gold prices and interest rates have no effect on the Composite Stock Price Index (IHSG).

ANALYSIS OF FINANCIAL AND NON-FI ANALYSIS OF FINANCIAL AND NON-FINANCIAL IMPACT OF SAND AND STONE MINING MANAGEMENT

2024-10-30T03:05:44+00:00

This study aims to determine the financial and non-financial impacts of sand and stone mining management using environmental accounting based on Hansen and Mowen's theory in class C mining, XYZ District, Sampang Regency. This type of research is descriptive qualitative with data collection techniques using observation, interviews, and documentation. . The results of the study concluded that the impact of sand and stone mining activities contributed quite well to the surrounding community. Financial impact in the form of: (1). People's income increases, (2). The availability of new jobs, (3). The opening of new business opportunities, (4). Increase Original Local Government Revenue (OLGR) for mining business actors who have official permits. Non-financial impacts in the form of (1). Reducing unemployment, (2). Improving the welfare of the community, (3) The existence of environmental conservation in order to maintain environmental conditions around the mining area.

INFLUENCE OF COMPETENCIES AND PHYSICAL WORK ENVIRONMENT ON THE PERFORMANCE OF NURSES AT MEDIKA Sangatta Hospital

2024-10-30T03:05:45+00:00

The aim of this research is to analyze the performance of nurses in the inpatient department at Medika Sangatta Hospital. 
The analytical method used is multiple linear regression where the data is processed using the computer programming application SPSS 
(Statistical Program For Social Science) version 21. From the results of the discussion analysis, the correlation value R is 0.733 
and the coefficient of determination R2 is 0.537, giving an idea that the relationship between the competency variables ( X1) and 
the physical work environment (X2) together on the performance of nurses (Y) at Medika Sangatta Hospital are classified as strong. 
Based on the regression coefficient value of each variable, the functional relationship between the independent variable and 
the dependent variable can be formulated in the regression equation Y = 2.567 + 0.694 X1 + 0.139 X2. The conclusion of this research 
is that the influence of competency variables, the physical work environment on the performance of Medika Sangatta Hospital nurses,
both partially and simultaneously (simultaneously) is significant.

PENGARUH PEMBELAJARAN AKTIF, KEMAJUAN TEKNOLOGI, METODE PEMBELAJARAN, MOTIVASI PESERTA DIDIK TERHADAP PEMBELAJARAN AKUNTANSI

2024-10-30T03:05:45+00:00

This research aims to determine the influence of active learning, technological advances, learning methods and student motivation in learning accounting. This research is quantitative descriptive research. The objects used in this research were students of SMK Negeri 2 and SMK Negeri 3 Balikpapan. The sampling technique used was non-probability sampling with a sample of 321 respondents. The results of this research show that active learning variables, technological advances, learning methods and participant motivation have a significant influence on accounting learning.

PROFITABILITY RATIONS ON SHARE PRICE IN HOTEL AND TOURISM SECTOR SUB LISTED IN INDONESIA STOCK EXCHANGE

2024-10-30T03:05:45+00:00

This study aims to analyze the influence of profitability ratios on share prices in hotel and tourism service companies listed on the Indonesia Stock Exchange. The research object is hotel and tourism service companies listed on the Indonesia Stock Exchange with a sample of 18 companies. The data obtained is secondary data from the company's financial statements during the period in which the financial statements were obtained from the Indonesia Stock Exchange and then analyzed using SPSS. Based on the results of the data analysis, it was found that profitability ratios simultaneously have a significant effect on share prices in hotel and tourism service companies. This is evidenced by the F-test which has a significant level.

Based on the analysis of data values for each variable, it has a significance level of more than 0.05, it can be said that partially, including profit margin, net profit margin, return on equity, and earnings per share, does not affect share prices in hotel and tourism service companies listed on the Stock Exchange.