Metode pembelajaran secara jarak jauh menggunakan media teknologi daring menjadi salah satu alternatif cara yang paling memungkinkan selama pandemi. Tujuan penelitian ini yaitu menganalisis persepsi mahasiswa terhadap pembelajaran daring pada mata kuliah akuntansi. Terdapat tiga aspek yang menjadi fokus penelitian ini, yaitu aspek materi pengajaran, metodologi mengajar dan softkill. Penelitian ini menggunakan metode statistiktik deskriptif. Sampel penelitian ini yaitu 140 mahasiswa akuntansi pada PTN dan PTS di Indonesia. Hasil penelitian ini menemukan bahwa dari aspek materi pengajaran sebagian besar mahasiswa akuntansi berpersepsi konsep teori dari materi yang diajarkan sudah relevan di era new normal dan dapat dipahami dengan jelas. Dalam aspek metodologi mengajar, mayoritas mahasiswa akuntansi berpersepsi proses pembelajaran daring sudah efektif dan dapat diakses dengan mudah. Mereka juga menyukai dan memiliki kesempatan untuk bertanya kepada dosen. Dari aspek softskill, sebagian besar mahasiswa akuntansi berpersepsi bahwa pembelajran daring dapat meningkatkan kemandirian belajar, interaksi dengan dosen dan mahasiswa lain, serta adaptasi terhadap teknologi. Namun demikian, mayoritas mahasiswa akuntansi merasa bahwa pembelajaran daring belum bisa meningkatkan kedisiplinan dan kejujuran mereka.
The purpose of this study was to analyse the perceived convenience and perceived risk in the use of e-wallet among students in the province of East Kalimantan. This research is based on primary data in the form of a online survey of 113 East Kalimantan’s student who using e-wallet. The results of this study were found that more than half of the respondents agreed on the aspect of perceived convenience and the aspect of perceived risk. Respondents felt that the e-wallet was easy to use and felt safe using it. The results of this study are expected to open up further and useful research for the benefit of academics as well as technological and economic developments.
This study aimed to determine the barriers of public access to financial services and their effects on poverty alleviation. The sample used was 6 ASEAN countries (Indonesia, Singapore, Malaysia, Vietnam, Thailand, and the Philippines) from 2006 to 2015. The analytical method used was the MARS. MARS is one of the nonparametric regression methods as an alternative to the multiple linear regression method, which must fulfill parametric assumptions. The results of the study using MARS show that the model formed has a high coefficient of determination, and criteria of the test of the suitability of the model are met. In other words, multivariate adaptive regression spline (MARS) can explain well the variability of the independent variables on the dependent variable. The results of the hypothesis testing using the MARS method show that indicators of macroeconomic, social, bank characteristics, institutions, and regulations affect access to financial services (AFS) and AFS affect poverty alleviation. This finding shows that increasing AFS will affect poverty reduction, and to increase public AFS can be done by minimizing macroeconomic, regulatory, social, bank, and institutional constraints.
Conservatism is a principle which affects valuation in accounting because conservative still has an important role in accounting practices. The purpose of this study was to analyze the influence of the financial distress, managerial ownership structure, growth opportunities, and debt covenant on accounting conservatism in Indonesia companies that use multimedia. Purposive sampling method was used to determine the sample, which generates 113 companies. Multiple linear regression and Multivariate Adaptive Regression Spline (MARS) was used to analyze the data. The result of the normality test showed that residual was not normally distributed. Consequently, MARS was used to analyze the data. Result of the study suggested that financial distress, managerial ownership structure, growth opportunities, and debt covenant have an effect on accounting conservatism. Moreover, managerial ownership structure has the most effect on accounting conservatism. Therefore, management should pay attention in making policies in order to increase the firm value and investor intention to invest their capital.
Capital structure has an impact on the short and long term. Funding provided by banks is inseparable from the availability of funds from third parties in the form of savings, demand deposits and deposits. The entry of third party funds must be balanced with the funds disbursed by the company. Therefore, management policy greatly determines the position and composition of funding. This study aims to analyze and determine several capital structure theories, namely Pecking Order Theory, Trade-Off Theory and Market Timing Theory. The variable of Pecking Order Theory is represented by funding deficit, long-term debt, and total debt. The variable of Trade-Off Theory is represented by tangible assets, growth, size, profitability, total debt, and long-term debt. The variable of Market Timing Theory is represented by Equity Finance Weighted Average of market to book ratio and leverage ratio. This research is quantitative research. The samples used in this study are 100 data of commercial banking companies listed on IDX period 2011 - 2015. Data are obtained using purposive sampling method from banks registered at www.idx.go.id. Multiple Liner Regression is used in analyzing data using SPSS IBM 23. The results of the research show that Trade-Off and Market Timing Theoriescan be implemented by banking companies in terms of determining capital structure. This research implication is to enhance management choices, especially on how to set capital structure of the company.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.