https://jurnal.stiekn.ac.id/index.php/taji/issue/feed Tamansiswa Accounting Journal International 2024-02-07T03:25:06+00:00 Open Journal Systems <p>Tamansiswa Accounting Journal International is the result of collaboration between STIE Jaya Negara Tamansiswa Malang and PT. Frost Yunior with Triple Nine Communication.<br />STIE Jaya Negara Tamansiswa Malang is a high school of economics which in this journal acts as a forum for academics in developing science and research, especially in the fields of economics and business including management and accounting.</p> https://jurnal.stiekn.ac.id/index.php/taji/article/view/525 Entrepreneurial Competence, Entrepreneurial Motivation, Entrepreneurial Self-Efficacy on Entrepreneurial Intention: Evidence Gen Z Student Indonesia 2024-02-07T02:11:26+00:00 Kusni Ingsih kusniingsih@gmail.com Sih Darmi Astuti sihdarmiastuti@gmail.com Fery Riyanto feryriyanto@gmail.com Tito Aditya Perdana titoadityaperdana@gmail.com <p><span class="fontstyle0">This research aims to investigate and explore the impact of entrepreneurial Competence (EC), entrepreneurial Motivation (EM), and entrepreneurial self-efficacy (ESE) on entrepreneurial Intention (EI) among Generation Z (Gen Z) students in Indonesia. The research method uses explanatory research with a quantitative approach. The research population of Generation Z students in Indonesia is 7,800,000 students. The research sample was 1119 students using the snowball sampling technique. Data was obtained from respondents' answers to a closed questionnaire given via an online platform. The research results show that 1) EC has a significant positive impact on EM. 2) EM has a significant positive impact on EI. 3) EM has a significant positive impact on ESE. 4) ESE has a significant positive impact on EI. 5) EC indirectly impacts EI through EM. The research conclusion is that the overall role of entrepreneurial variables in Gen Z can provide positive opportunities for this generation to open a business in the future. The research results can be used as new knowledge for the government to make Gen Z policies in Indonesia.</span> </p> 2024-01-08T00:00:00+00:00 Copyright (c) 2024 https://jurnal.stiekn.ac.id/index.php/taji/article/view/526 Green Human Resource Management on Organizational Performance: Study on Local Government 2024-02-07T02:16:45+00:00 Fery Riyanto feryriyanto@gmail.com Haunan Damar haunandamar@gmail.com Miftachul Mujib miftachulmujib@gmail.com <p><span class="fontstyle0">The organizational paradigm In the last few decades, for efforts to reduce the effects of global warming and preserve the environment has undergone significant changes. This research aims to conduct an exploration and empirical analysis of environmental performance (EP), green organizational culture (GOC), and green human resource management (GHRM) variables on organizational performance. The population of this research is all leaders of the Regional Government Organization (OPD) of Semarang City, totaling 150 agencies. The sampling technique used was purposive sampling, with a total sample of 121 respondents. This research approach is quantitative because the data used is in the form of numbers. Research data was obtained by giving closed questionnaires to respondents directly. Data analysis uses the Structural Equation Model (SEM) with AMOS version 26 software. The results of the research data analysis make it possible for all proposed research hypotheses to be accepted. Firstly, GHRM has a direct impact on GOC and EP. Both GOC and EP have a direct effect on OP. The three GHRMs have an indirect impact on OP through GOC and EP.</span></p> 2024-01-08T00:00:00+00:00 Copyright (c) 2024 https://jurnal.stiekn.ac.id/index.php/taji/article/view/527 Analysis of Interest Rates on State Expenditures in Indonesia 2017-2022 2024-02-07T02:28:01+00:00 Arimbi Hayuningtyas arimbihayuningtyas@gmail.com Muchammad Adhi Santoso muchammadadhisantoso@gmail.com <p><span class="fontstyle0">This re</span><span class="fontstyle2">l</span><span class="fontstyle0">se</span><span class="fontstyle2">l</span><span class="fontstyle0">arch aims to analyze</span><span class="fontstyle2">l </span><span class="fontstyle0">the</span><span class="fontstyle2">l </span><span class="fontstyle0">re</span><span class="fontstyle2">l</span><span class="fontstyle0">lationship be</span><span class="fontstyle2">l</span><span class="fontstyle0">twe</span><span class="fontstyle2">l</span><span class="fontstyle0">e</span><span class="fontstyle2">l</span><span class="fontstyle0">n inte</span><span class="fontstyle2">l</span><span class="fontstyle0">re</span><span class="fontstyle2">l</span><span class="fontstyle0">st rate</span><span class="fontstyle2">l</span><span class="fontstyle0">s and shopping cou</span><span class="fontstyle2">l</span><span class="fontstyle0">ntrie</span><span class="fontstyle2">l</span><span class="fontstyle0">s in Indone</span><span class="fontstyle2">l</span><span class="fontstyle0">sia in 2017-2022. The</span><span class="fontstyle2">l </span><span class="fontstyle0">me</span><span class="fontstyle2">l</span><span class="fontstyle0">thod u</span><span class="fontstyle2">l</span><span class="fontstyle0">se</span><span class="fontstyle2">l</span><span class="fontstyle0">d is simple</span><span class="fontstyle2">l </span><span class="fontstyle0">line</span><span class="fontstyle2">l</span><span class="fontstyle0">ar re</span><span class="fontstyle2">l</span><span class="fontstyle0">gre</span><span class="fontstyle2">l</span><span class="fontstyle0">ssion u</span><span class="fontstyle2">l</span><span class="fontstyle0">sing annu</span><span class="fontstyle2">l</span><span class="fontstyle0">al data from Bank Indone</span><span class="fontstyle2">l</span><span class="fontstyle0">sia and the</span><span class="fontstyle2">l </span><span class="fontstyle0">APBN Data Portal. Re</span><span class="fontstyle2">l</span><span class="fontstyle0">su</span><span class="fontstyle2">l</span><span class="fontstyle0">lts re</span><span class="fontstyle2">l</span><span class="fontstyle0">se</span><span class="fontstyle2">l</span><span class="fontstyle0">arch shows that the</span><span class="fontstyle2">l </span><span class="fontstyle0">re</span><span class="fontstyle2">l</span><span class="fontstyle0">lationship be</span><span class="fontstyle2">l</span><span class="fontstyle0">twe</span><span class="fontstyle2">l</span><span class="fontstyle0">e</span><span class="fontstyle2">l</span><span class="fontstyle0">n inte</span><span class="fontstyle2">l</span><span class="fontstyle0">re</span><span class="fontstyle2">l</span><span class="fontstyle0">st rate</span><span class="fontstyle2">l</span><span class="fontstyle0">s and state</span><span class="fontstyle2">l </span><span class="fontstyle0">spe</span><span class="fontstyle2">l</span><span class="fontstyle0">nding is positive</span><span class="fontstyle2">l </span><span class="fontstyle0">and statistically significant, that is, if inte</span><span class="fontstyle2">l</span><span class="fontstyle0">re</span><span class="fontstyle2">l</span><span class="fontstyle0">st rate</span><span class="fontstyle2">l</span><span class="fontstyle0">s rise</span><span class="fontstyle2">l</span><span class="fontstyle0">, the</span><span class="fontstyle2">l</span><span class="fontstyle0">n state</span><span class="fontstyle2">l </span><span class="fontstyle0">spe</span><span class="fontstyle2">l</span><span class="fontstyle0">nding also rise</span><span class="fontstyle2">l</span><span class="fontstyle0">s, or on the</span><span class="fontstyle2">l </span><span class="fontstyle0">contrary. This can be</span><span class="fontstyle2">l </span><span class="fontstyle0">e</span><span class="fontstyle2">l</span><span class="fontstyle0">xplaine</span><span class="fontstyle2">l</span><span class="fontstyle0">d by the</span><span class="fontstyle2">l </span><span class="fontstyle0">influ</span><span class="fontstyle2">l</span><span class="fontstyle0">e</span><span class="fontstyle2">l</span><span class="fontstyle0">nce</span><span class="fontstyle2">l </span><span class="fontstyle0">of inte</span><span class="fontstyle2">l</span><span class="fontstyle0">re</span><span class="fontstyle2">l</span><span class="fontstyle0">st rate</span><span class="fontstyle2">l</span><span class="fontstyle0">s on cre</span><span class="fontstyle2">l</span><span class="fontstyle0">dit inte</span><span class="fontstyle2">l</span><span class="fontstyle0">re</span><span class="fontstyle2">l</span><span class="fontstyle0">st rate</span><span class="fontstyle2">l</span><span class="fontstyle0">s, e</span><span class="fontstyle2">l</span><span class="fontstyle0">conomic activity, state</span><span class="fontstyle2">l </span><span class="fontstyle0">re</span><span class="fontstyle2">l</span><span class="fontstyle0">ve</span><span class="fontstyle2">l</span><span class="fontstyle0">nu</span><span class="fontstyle2">l</span><span class="fontstyle0">e</span><span class="fontstyle2">l</span><span class="fontstyle0">, and bu</span><span class="fontstyle2">l</span><span class="fontstyle0">dge</span><span class="fontstyle2">l</span><span class="fontstyle0">t de</span><span class="fontstyle2">l</span><span class="fontstyle0">ficit. Howe</span><span class="fontstyle2">l</span><span class="fontstyle0">ve</span><span class="fontstyle2">l</span><span class="fontstyle0">r, this re</span><span class="fontstyle2">l</span><span class="fontstyle0">lationship too influ</span><span class="fontstyle2">l</span><span class="fontstyle0">e</span><span class="fontstyle2">l</span><span class="fontstyle0">nce</span><span class="fontstyle2">l</span><span class="fontstyle0">d by othe</span><span class="fontstyle2">l</span><span class="fontstyle0">r factors, su</span><span class="fontstyle2">l</span><span class="fontstyle0">ch as fiscal policy, global e</span><span class="fontstyle2">l</span><span class="fontstyle0">conomic conditions, and Bank Indone</span><span class="fontstyle2">l</span><span class="fontstyle0">sia policie</span><span class="fontstyle2">l</span><span class="fontstyle0">s that re</span><span class="fontstyle2">l</span><span class="fontstyle0">fle</span><span class="fontstyle2">l</span><span class="fontstyle0">ct the</span><span class="fontstyle2">l </span><span class="fontstyle0">e</span><span class="fontstyle2">l</span><span class="fontstyle0">conomic situ</span><span class="fontstyle2">l</span><span class="fontstyle0">ation. This re</span><span class="fontstyle2">l</span><span class="fontstyle0">se</span><span class="fontstyle2">l</span><span class="fontstyle0">arch has some</span><span class="fontstyle2">l </span><span class="fontstyle0">limitations, su</span><span class="fontstyle2">l</span><span class="fontstyle0">ch as the</span><span class="fontstyle2">l </span><span class="fontstyle0">u</span><span class="fontstyle2">l</span><span class="fontstyle0">se</span><span class="fontstyle2">l </span><span class="fontstyle0">of annu</span><span class="fontstyle2">l</span><span class="fontstyle0">al data and a single</span><span class="fontstyle2">l </span><span class="fontstyle0">inde</span><span class="fontstyle2">l</span><span class="fontstyle0">pe</span><span class="fontstyle2">l</span><span class="fontstyle0">nde</span><span class="fontstyle2">l</span><span class="fontstyle0">nt variable</span><span class="fontstyle2">l</span><span class="fontstyle0">, are</span><span class="fontstyle2">l </span><span class="fontstyle0">indicate</span><span class="fontstyle2">l</span><span class="fontstyle0">s the</span><span class="fontstyle2">l </span><span class="fontstyle0">ne</span><span class="fontstyle2">l</span><span class="fontstyle0">e</span><span class="fontstyle2">l</span><span class="fontstyle0">d for fu</span><span class="fontstyle2">l</span><span class="fontstyle0">rthe</span><span class="fontstyle2">l</span><span class="fontstyle0">r re</span><span class="fontstyle2">l</span><span class="fontstyle0">se</span><span class="fontstyle2">l</span><span class="fontstyle0">arch with more</span><span class="fontstyle2">l </span><span class="fontstyle0">compre</span><span class="fontstyle2">l</span><span class="fontstyle0">he</span><span class="fontstyle2">l</span><span class="fontstyle0">nsive</span><span class="fontstyle2">l </span><span class="fontstyle0">data and analysis me</span><span class="fontstyle2">l</span><span class="fontstyle0">thods which is more</span><span class="fontstyle2">l </span><span class="fontstyle0">comple</span><span class="fontstyle2">l</span><span class="fontstyle0">x. It is hope</span><span class="fontstyle2">l</span><span class="fontstyle0">d that this re</span><span class="fontstyle2">l</span><span class="fontstyle0">se</span><span class="fontstyle2">l</span><span class="fontstyle0">arch will contribu</span><span class="fontstyle2">l</span><span class="fontstyle0">te</span><span class="fontstyle2">l </span><span class="fontstyle0">to de</span><span class="fontstyle2">l</span><span class="fontstyle0">cision making de</span><span class="fontstyle2">l</span><span class="fontstyle0">cisions and policy formu</span><span class="fontstyle2">l</span><span class="fontstyle0">lation re</span><span class="fontstyle2">l</span><span class="fontstyle0">lating to inte</span><span class="fontstyle2">l</span><span class="fontstyle0">re</span><span class="fontstyle2">l</span><span class="fontstyle0">st rate</span><span class="fontstyle2">l</span><span class="fontstyle0">s and state</span><span class="fontstyle2">l </span><span class="fontstyle0">spe</span><span class="fontstyle2">l</span><span class="fontstyle0">nding in Indone</span><span class="fontstyle2">l</span><span class="fontstyle0">sia.</span> </p> 2024-01-08T00:00:00+00:00 Copyright (c) 2024 https://jurnal.stiekn.ac.id/index.php/taji/article/view/528 Application Of The Phillips Curve To The Analysis Of Economic Factors Affecting Indonesia’s Unemployment Rate 2024-02-07T02:44:42+00:00 Fitra Lailatul Alamia fitralailatulalamia@gmail.com Devita Alfianti devitaalfianti@gmail.com <p><span class="fontstyle0">The effect of economic variables on Indonesia's unemployment rate, including wages, inflation, and the growth of the economy, is covered in this paper. Furthermore, this research assesses evaluates the consequences of the global economic crisis in 2008, which originated in the United States and extended to other countries, including Indonesia. The purpose of this study is to analyze the impact of inflation, wages, unemployment rate, and economic growth on unemployment in Indonesia using panel data regression analysis. Research methods include the use of statistical data, theoretical analysis, and literature studies to support these arguments. This study uses regression analysis of panel data to examine how wages, inflation, unemployment rate, and economic growth affect unemployment in Indonesia. In this case, the study chose the Random Effect Model (REM) approach with the Hausman test. The outcomes indicate that inflation, wages, and economic growth significantly affect unemployment, exhibit a trade-off relationship and natural rate in line with the Phillips curve, both in the short and long term. From these findings, the research provides suggestions and policy implications for the government and related parties to improve worker welfare and reduce unemployment in Indonesia.</span></p> 2024-01-08T00:00:00+00:00 Copyright (c) 2024 https://jurnal.stiekn.ac.id/index.php/taji/article/view/529 Analysis of the Influence of Technological Innovation and Quality of Human Resources on Indonesia's Economic Growth in the Era of Industrial Revolution 4.0 2013 – 2022 2024-02-07T02:47:08+00:00 Sefhia Diffa Syaira sefhiadiffasyaira@gmail.com Choirun Nisa choirunnisa@gmail.com <p><span class="fontstyle0">This research uses the theory of endogenous economic growth based on the Romer model to analyze the influence of technological innovation and the quality of human resources on Indonesia's economic growth in the Industrial Revolution Era 4.0. This study employs a quantitative approach involving the utilization of multiple linear regression analysis. using the SPSS program. Using secondary data in the form of BPS data covering 34 provinces in Indonesia for the 2013-2022 period. The independent variable (X1) uses the ICT Development Index indicator and (X2) uses the Human Development Index indicator. The dependent variable (Y) uses the Gross Domestic Product indicator. The research results show that there is a simultaneous influence of variables X1 and This research contributes to the development of science and provides input for the government, business world and society in improving technological innovation and the quality of HR as supporting factors for economic growth in the era of the industrial revolution 4.0.</span> </p> 2024-01-08T00:00:00+00:00 Copyright (c) 2024 https://jurnal.stiekn.ac.id/index.php/taji/article/view/530 Social and Economic Impact of Unemployment, Poverty, and Economic Growth in Indonesia: An Empirical Study with a Regression Approach 2024-02-07T02:56:43+00:00 Dashen Allen dashenallen@gmail.com Bambang Hadi Prabowo bambanghadiprabowo@stiekn.ac.id <p><span class="fontstyle0">This research examines how unemployment, poverty and economic growth affect Indonesia's economic performance as measured by GDP per capita growth. Researchers used data from world banks for the last two decades (2000-2020) and applied appropriate statistical methods to test the research hypothesis. The results show that unemployment and poverty have a negative impact, while economic growth has a positive impact on GDP per capita growth. This means that to improve Indonesia's economic performance, the government needs to reduce unemployment and poverty, and encourage equitable and sustainable economic growth. This research also provides policy suggestions that can be implemented by the government and other stakeholders to achieve these goals.</span></p> 2024-01-08T00:00:00+00:00 Copyright (c) 2024 https://jurnal.stiekn.ac.id/index.php/taji/article/view/531 Dynamics of Inflation and Unemployment in Indonesia: Vector Error Correction Model (VECM) Approach 2024-02-07T03:02:50+00:00 Paulina Markova Anastasia paulinamarkovaanastasia@gmail.com <p><span class="fontstyle0">This research analyzes the relationship between inflation and unemployment in Indonesia using the vector error correction model (VECM). This research uses secondary data from the world bank which includes the inflation rate, unemployment rate, gross domestic product (GDP), and consumer price index (CPI) in Indonesia during the 1990-2021 period. This research finds that inflation and CPI influence each other, but do not influence unemployment and GDP. On the other hand, unemployment and GDP influence each other, but have no effect on inflation and CPI. This research also shows that unemployment is the variable most responsive to deviations from long-term equilibrium, inflation is the variable that changes most quickly to reach balance, and GDP is the variable that changes slowest to reach balance. This research provides several implications for government policy in overcoming the problem of inflation and unemployment in Indonesia.</span> </p> 2024-01-08T00:00:00+00:00 Copyright (c) 2024 https://jurnal.stiekn.ac.id/index.php/taji/article/view/532 E-Recruitment Effectiveness (Case Study In Micro, Small And Medium Enterprises) 2024-02-07T03:06:57+00:00 Nela Andriyani nelaandriyani@gmail.com Usman usman77@gmail.com <p><span class="fontstyle0">E-recruitment, the online employee recruitment process, has gained widespread adoption across various organizations, from small-sized businesses to large enterprises like CV Gajah Print and Kebab Mas Boss franchise. This research aims to comprehend the e-recruitment process, compare it with conventional methods, and assess its effectiveness. The study employs a descriptive research approach with a qualitative perspective involving data collection and direct observation. Descriptive research seeks to address issues by depicting the state of affairs, objects/subjects, and actual conditions during the research. E-recruitment implementation offers cost, time, and effectiveness advantages in reaching high-quality candidates. However, companies should be mindful that effectively selecting candidates who match the required characteristics and abilities may necessitate additional methods, such as in-person interviews or skill assessments.</span> </p> 2024-01-08T00:00:00+00:00 Copyright (c) 2024 https://jurnal.stiekn.ac.id/index.php/taji/article/view/533 PSAK 69 Perspective in the Treatment of Biological Assets: Case Study of Pt. Greenfields Indonesia Dairy Farm Unit 2024-02-07T03:10:52+00:00 Andi Suryo Putro andisuryoputro@gmail.com Muhammad Hasyim Ashari muhammadhasyimashari@gmail.com Gusnar Mustapa gusnarmustapa@gmail.com Hendy Hermawan hendyhermawan@gmail.com <p><span class="fontstyle0">The objectives of this research are to: (1) Examine how biological assets are handled in the PT. Greenfields Indonesia Unit Dairy Farm; and (2) Examine if how biological assets are handled in the PT. Greenfields Indonesia Unit Dairy Farm is appropriate in light of PSAK 69.This study employed a case study technique using a descriptive qualitative method. The biological asset in the shape of birds gripping a magpie stone field is the research's target, and the subject of the study is PT. Greenfields Indonesia Unit Dairy Farm. Data were gathered via documentation, interviews, and observation. Analysis of data through three stages: (1) Analyzing data of biological assets, (2) Comparing data of biological assets with PSAK 69, (3) Conclusion.The results of this study indicate that there are differences or non-conformances of accounting treatment according to PT. Greenfields Indonesia with PSAK 69 both recognition, measurement, presentation and disclosure of biological assets. In addition to accounting treatment there are also differences related to transaction journals made by companies in accordance with PSAK 69, thus causing the financial statements presented to be less reliable and relevant.</span> </p> 2024-01-08T00:00:00+00:00 Copyright (c) 2024 https://jurnal.stiekn.ac.id/index.php/taji/article/view/534 The Influence of Economic Literacy, Self-Control and Lifestyle on Student Consumption Behavior (Case Study of STIE Indocakti Malang Students) 2024-02-07T03:15:37+00:00 Andik Wahyudi andikwahyudi@gmail.com Himawan Arif S himawanarifs@gmail.com Nurtjahja Juniarsa nurtjahjajuniarsa@gmail.com Yudhi Anggoro yudhianggoro@gmail.com Setiya Adi Waluyo setiyaadiwaluyo@gmail.com <p><span class="fontstyle0">Consumptive behavior is people's tendency to consume without limits. The individual's tendency to prioritize emotional factors rather than rational actions. They prioritize their wants rather than their needs. Economic literacy is a useful tool for changing behavior to become smarter. Students are a group of individuals who have a lifestyle that takes attitudes based more on emotions. This research aims to confirm the relationship between economic literacy, self-control and lifestyle on students' consumptive behavior. Through quantitative research, this research used a simple random sample based on the Slovin formula with 111 STIE Indocakti students as respondents. Data collection was carried out by distributing questionnaires via Google forms. The data analysis technique uses Multiple Linear Regression with the help of SPSS for completion. The results of the research show that there is a negative influence between economic literacy and self-control on students' consumptive behavior, while lifestyle has a positive influence on students' consumptive behavior.</span> </p> 2024-01-08T00:00:00+00:00 Copyright (c) 2024 https://jurnal.stiekn.ac.id/index.php/taji/article/view/535 The Influence of Women's Leadership and Communication on the Performance of Aviation Security Employees Abdulrachman Saleh 2024-02-07T03:22:17+00:00 Galuh Anggar Cahyati galuhanggarcahyati@gmail.com Anis Dwiastanti anisdwiastanti@gmail.com Yudhi Anggoro yudhianggoro@gmail.com <p><span class="fontstyle0">The purpose of this research is to ascertain how women's leadership and communication skills affect the work of aviation security employees at Abdulrachman Saleh Airport. This study employed survey research, which takes a quantitative approach to its methodology. Saturated sampling was the method of sampling. Data was obtained by distributing questionnaires about Women's Leadership, communication and employee performance to 54 respondents. The results of the research partially (t-test) are: Women's Leadership (x1) has no partial effect on the performance of Aviation Security employees at Abdulrachman Saleh Airport. Communication (X2) partially affects the performance of Aviation Security employees at Abdulrachman Saleh Airport. (F test) shows that all variables of Women's Leadership and Communication together have a positive effect on employee performance (Y). The dominant variable of this study is Communication.</span></p> 2024-01-08T00:00:00+00:00 Copyright (c) 2024 https://jurnal.stiekn.ac.id/index.php/taji/article/view/536 How a Motivated and Supportive Workplace Affects Productivity 2024-02-07T03:25:06+00:00 Mahendra Dinata mahendradinata@gmail.com Anis Dwiastanti anisdwiastanti@gmail.com <p><span class="fontstyle0">Workplace factors and employee motivation at Khabiya Wedding Organiser are the focus of this research. Employee performance was the dependent variable, whereas intrinsic factors like work atmosphere and motivation were the chosen independent variables. This study utilizes quantitative approaches, namely multiple regression models. The study sample consisted of 33 employees, who were representative of the research population. According to the results, both individual and group performance are positively and significantly affected by factors including work environment and motivation. The inference is that individuals who possess high levels of motivation and operate within a favorable work environment will deliver exemplary service and fulfill the needs of clients. Consequently, researchers advise Khabiya Wedding Organiser to enhance elements that impact employee motivation and work environment, including awards, incentives, training, facilities, and communication.</span> </p> 2024-01-08T00:00:00+00:00 Copyright (c) 2024