Papers by Lisa Martiah Nila Puspita
Penelitian ini bertujuan untuk mengetahui profesi akuntan yang dipilih oleh mahasiswa ditinjau da... more Penelitian ini bertujuan untuk mengetahui profesi akuntan yang dipilih oleh mahasiswa ditinjau dari self esteem yang dimiliki. Penelitian ini menggunakan pendekatan kuantitatif yang melibatkan penggunaan analisis statistik. Penelitian ini menggunakan data primer, alat yang digunakan dalam penenlitian ini adalah regresi multinomial logistik dengan bantuan spss versi 18. Hasil menunjukkan Self esteem mempengaruhi orientasi pemilihan profesi akuntansi. Self esteem mahasiswa yang memilih profesi sebagai akuntan pendidik adalah yang tertinggi. Self esteem mahasiswa yang memilih profesi akuntan pemerintah adalah yang tertinggi kedua. Self esteem mahasiswa yang memilih profesi akuntan perusahaan adalah yang tertinggi ketiga. Tempat keempat tertinggi adalah Self esteem mahasiswa yang memilih profesi sebagai akuntan publik, dan terakhir kelima tertinggi adalah Self esteem maha siswa yang memilih profesi sebagai akuntan forensik. Kata kunci : self esteem, akuntan forensik, akuntan publik, aku...
Tujuan dari penelitian ini adalah untuk membuktikan pengaruh komitmen pribadi terhadap penciptaan... more Tujuan dari penelitian ini adalah untuk membuktikan pengaruh komitmen pribadi terhadap penciptaan budgetary slack saat model pengambilan keputusan adalah individu dan kelompok. Partisipan penelitian ini terdiri dari 94 mahasiswa jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Bengkulu. Penelitian ini menggunakan desain faktorial 2 x 2 untuk menguji tingkat budgetary slack. Eksperimen ini menggunakan model pengambilan keputusan individu/kelompok dan dengan komitmen pribadi serta tanpa komitmen pribadi. Metode analisis menggunakan Anova. Hasil penelitian menunjukkan bahwa kelompok tanpa komitmen pribadi menciptakan budgetary slack tertinggi dan berbeda dari tiga kelompok eksperimental lainnya (kelompok dengan komitmen pribadi dan individu dengan dan tanpa komitmen pribadi). Selain itu, individu dengan komitmen pribadi juga berbeda dari individu tanpa komitmen pribadi. Kata kunci : komitmen pribadi, pengambilan keputusan individu/kelompok, budgetary slack
Tujuan penelitian ini adalah untuk membuktikan bahwa ada pengaruh etika, self esteem dan kapasita... more Tujuan penelitian ini adalah untuk membuktikan bahwa ada pengaruh etika, self esteem dan kapasitas individu terhadap budgetary slack. Sampel penelitian ini terdiri 119 Mahasiswa S1 Akuntansi Reguler Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Bengkulu yang telah mengambil mata kuliah Penganggaran dengan menggunakan metode purposive sampling. Penelitian ini merupakan penelitian empiris dengan pendekatan kuantitatif yang melibatkan penggunaan analisis statistik. Penelitian ini menggunakan data primer. Alat yang digunakan dalam penelitian ini adalah SmartPLS. Hasil penelitian ini menunjukkan bahwa yang pertama, etika berpengaruh negatif terhadap budgetary slack. Hal ini berarti bahwa semakin tinggi etika seseorang maka akan semakin kecil budgetary slack yang terjadi. Sedangkan hasil yang kedua dan ketiga dikatakan bahwa self esteem dan kapasitas individu tidak berpengaruh terhadap budgetary slack, yang artinya self esteem dan kapasitas individu tidak mempengaruhi budgetar...
Dharma Raflesia : Jurnal Ilmiah Pengembangan dan Penerapan IPTEKS, 2018
Penelitian ini bertujuan untuk menganalisis pengelolahan limbah, penerapan akuntansi lingkungan, ... more Penelitian ini bertujuan untuk menganalisis pengelolahan limbah, penerapan akuntansi lingkungan, dan kesesuaian antara PSAP Nomor 1 Tahun 2010 tentang penyajian laporan keuangan dengan proses pengidentifikasian, pengakuan, pengukuran, penyajian dan pengungkapan di lingkungan RSUD dr. M. Yunus Bengkulu. Penelitian ini dilakukan di RSUD dr. M. Yunus Provinsi Bengkulu. Jenis Penelitian menggunakan penelitian kualitatif dengan pendekatan deskriptif. Jenis data yang digunakan oleh peneliti adalah data primer dan data sekunder. Hasil dari penelitian ini adalah RSUD dr. M. Yunus Provinsi Bengkulu telah melakukan pengelolahan limbah dengan baik, terbukti RSUD dr. M. Yunus Bengkulu telah mengeluarkan biaya-biaya terkait dengan lingkungan. Sehingga hal tersebut sejalan dengan UU No. 32 Tahun 2009 tentang perlindungan dan pengelolahan lingkungan hidup dan PP No. 71 Tahun 2010 tentang Standar Akuntansi Pemerintah (SAP). RSUD dr. M. Yunus Bengkulu belum menerapkan akuntansi lingkungan sepenuhny...
This research explores the direction of student’s accounting management research at Bengkulu Univ... more This research explores the direction of student’s accounting management research at Bengkulu University. Then it is compared by articles in Simposium Nasional Akuntansi’s Proceeding. Students almost used SNA Proceeding to guide their research. The result showed that the majority topics choosen by student are behavioral accounting and budgeting, and so are SNA Proceeding. It can be opportunity for researchers to develop their research in other topics in accounting management.
This research aims tofind out the perception of accounting Lecture, accounting students who have ... more This research aims tofind out the perception of accounting Lecture, accounting students who have already taken Islamic Accounting subject, and who have not taken the iubject toward the objectives and characteristics of Islamic accounting. The test was applied oi the data of questionnaires given to 180 respondents cansisting of 45 accounting Lectures, 60 accounting students that hove already taken the Islamic Accounting subject, and 75 accounting students who have not taken the subject. They came from the (Jniversities in Bengkulu-City. The variables in the research consist of characteristtcs of Islamic business activities, the objective of Islamic accounting, user Islamic accounting, and characteristics of Islamic accounttng; as in the Asnita's and Bandi's (2007) reseqrch. Based on the statistic test done, the esearch.finds that accounting Lectures; the accaunting students who have taken the Islomic Accounting subject; and who hsve not taken the subjecl,have a strong consensus toward the several principles developing Islamic ccounting. Furthermore, that can be used as the from foundafio;for the Mann Witney riest found -the dffirent perception between the students who hove taken and who have not takenihe subiect of Islamic Accounting toward the objectives Islamic accounting. Based independent tltest no dffirent perception between the students who have taken and who iave not takBn the subiect of Islamic Accounting toward the hqracteristics of Islamic accounting. "fsund
Jurnal Akuntansi, Jun 17, 2019
This study to examine the effect of purpose of budget use on the budgetary slack, where budget pa... more This study to examine the effect of purpose of budget use on the budgetary slack, where budget participation and budget emphasis as a mediating variable. The sample in this study was 70 managers consisting of the financial managers, marketing managers and other managers. This study is an empirical research with quantitative approach using primary data. The analytical tool used in this research is descriptive and inferential statistics with SmartPLS version 3.0. This results of this study indicate that the purpose of budget use has a positif effect on budgetary slack. The effect of purpose of budget use on budgetary slack also positively mediated by budget participation and budget emphasis.
Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Untuk Mengikuti Pendidikan Profesi Akuntansi (Sur... more Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Untuk Mengikuti Pendidikan Profesi Akuntansi (Survei Pada Mahasiswa Peserta PPA Fakultas Ekonomi Universitas Sebelas Maret Surakarta) Seorang mahasiswa lulusan akuntansi yang ingin meneruskan ke ...
Jurnal Akuntansi
This study examined the differences between ethical sensitivity and ethical judgement by students... more This study examined the differences between ethical sensitivity and ethical judgement by students based on their knowledge of accounting ethics education. A total of 40 accounting students attended accounting ethics education in University of Bengkulu responded to questionnaire and another 43 students who does not complete an accounting ethics education were included for comparative purpose. Statistical analysis reveals that students who attended an accounting ethics education improved significantly in their ethical sensitivity and ability to made an ethical judgement compared to students who does not attended the accounting ethics education. Females students got more benefit from an accounting ethics education and increased their ability to made ethical judgement compared to male students, but in contrast, between male students and female students who attended accounting ethics education has no difference in terms of their ethical sensitivity.Key words: Ethical sensitivity, ethical...
Jurnal Akuntansi
This study to examine the effect of purpose of budget use on the budgetary slack, where budget pa... more This study to examine the effect of purpose of budget use on the budgetary slack, where budget participation and budget emphasis as a mediating variable. The sample in this study was 70 managers consisting of the financial managers, marketing managers and other managers. This study is an empirical research with quantitative approach using primary data. The analytical tool used in this research is descriptive and inferential statistics with SmartPLS version 3.0. This results of this study indicate that the purpose of budget use has a positif effect on budgetary slack. The effect of purpose of budget use on budgetary slack also positively mediated by budget participation and budget emphasis.Keyword: Purpose of Budget Use, Budgetary Slack, Budget Participation, Budget Emphasis
Jurnal Akuntansi
and perceived societal pressure) to the ethical sensitivity and moral judgments of accounting stu... more and perceived societal pressure) to the ethical sensitivity and moral judgments of accounting students andto prove the influence of the dimension of moral intensity to the moral judgments through ethical sensitivity. Thisstudy used four case scenarios to explain the impact of the dimension of moral intensity, such as passing ofcompany policies, approving of a questionable expense report, manipulating of company books, and extending ofquestionable credit, by using 85 samples of accounting students in University of Bengkulu. Primary data wereobtained from the result of the dissemination of the questionnaires. The testing of hypotesis in this study was usingmultiple regression analysis and hierarchical regression analysis. The result showed that perceived overall harmhas negative influence to the ethical sensitivity and moral judgements of accounting students, meanwhile perceivedsocietal pressure has positive influence to the ethical sensitivity and moral judgments of accounting studen...
Jurnal Dinamika Akuntansi dan Bisnis
The study aimed to investigate individual values that involved in planning activities. This stud... more The study aimed to investigate individual values that involved in planning activities. This study tested the effect of three type of personal values (achievement, power, and tradition) on budgetary slack. This study used theory of planned behaviour. To determine the budgetary slack in this survey, 30 accounting students at Bengkulu University as respondents performed the specific task in December 2014. Firstly, they prepared a budget based on the real need, then the slack was created. Data was analysis by using multiple linear regression. The regression results indicated that the value of achievement and power values positively effected on budgetary slack. This meant that the higher the value of a person's achievement and power, the greater budgetary slack occurred. While the value of tradition negatively affected the budgetary slack, which means that the higher the value of tradition in the possession, the smaller the budgetary slack done. The limitation of this study was the...
Jurnal Akuntansi, Jun 17, 2019
The purpose of this study was to prove the influence of the dimension of moral intensity (perceiv... more The purpose of this study was to prove the influence of the dimension of moral intensity (perceived overall harm and perceived societal pressure) to the ethical sensitivity and moral judgments of accounting students and to prove the influence of the dimension of moral intensity to the moral judgments through ethical sensitivity. This study used four case scenarios to explain the impact of the dimension of moral intensity, such as passing of company policies, approving of a questionable expense report, manipulating of company books, and extending of questionable credit, by using 85 samples of accounting students in University of Bengkulu. Primary data were obtained from the result of the dissemination of the questionnaires. The testing of hypotesis in this study was using multiple regression analysis and hierarchical regression analysis. The result showed that perceived overall harm has negative influence to the ethical sensitivity and moral judgements of accounting students, meanwhile perceived societal pressure has positive influence to the ethical sensitivity and moral judgments of accounting students. The result also showed that the perceived overall harm and perceived societal pressure influence moral judgements of accounting students through ethical sensitivity.
This study aims to determine comprehension level amil zakat in Bengkulu City of PSAk No.109.
The ... more This study aims to determine comprehension level amil zakat in Bengkulu City of PSAk No.109.
The research is a exploration. The population in this study is amil zakat in Bengkulu City, the number of samples inthis study were 19 respondents. Data collection techniques by distributing questionnaires, while data analysis is see value which often appear (modus). The results showed that amil zakat in Bengkulu City minus understand with PSAK No.109.
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Papers by Lisa Martiah Nila Puspita
The research is a exploration. The population in this study is amil zakat in Bengkulu City, the number of samples inthis study were 19 respondents. Data collection techniques by distributing questionnaires, while data analysis is see value which often appear (modus). The results showed that amil zakat in Bengkulu City minus understand with PSAK No.109.
The research is a exploration. The population in this study is amil zakat in Bengkulu City, the number of samples inthis study were 19 respondents. Data collection techniques by distributing questionnaires, while data analysis is see value which often appear (modus). The results showed that amil zakat in Bengkulu City minus understand with PSAK No.109.