Management and Accounting Research Statistics最新文献

Pengaruh Religiusitas dan Label Halal terhadap Keputusan Pembelian Kosmetik 宗教信仰和清真标签对化妆品购买决定的影响

Management and Accounting Research Statistics Pub Date : 2023-02-28 DOI: 10.59583/mars.v3i1.32

Tri Desi Lestari, Lestari Daswan

引用次数: 0

Pengaruh Belanja Daerah, Dana Alokasi Umum, Dan Dana Alokasi Khusus Terhadap Kinerja Pengelolaan Keuangan 区域支出、一般拨款和特定资金对财务管理绩效的影响

Management and Accounting Research Statistics Pub Date : 2023-02-28 DOI: 10.59583/mars.v3i1.23

Muhammad Anugrah Ardhana

{"title":"Pengaruh Belanja Daerah, Dana Alokasi Umum, Dan Dana Alokasi Khusus Terhadap Kinerja Pengelolaan Keuangan","authors":"Muhammad Anugrah Ardhana","doi":"10.59583/mars.v3i1.23","DOIUrl":"https://doi.org/10.59583/mars.v3i1.23","url":null,"abstract":"The management of regional finances is very big influence on the fate of an area because the region can be a strong and powerful area and able to develop its greatness or become powerless depending on how to manage its finances. This research aims to find out; The influence of shopping districts, a special allocation of Funds, the Fund allocation of Public Financial Manager on performance Area in the town of Palopo. This research was conducted in Palopo. The study is observational, analytic with cross sectional design of the study. The population in this study are SKPD structural officials, namely Head of SKPD, Secretary, Head of Division, and Head of Sub-division of Regional Financial Planning and Management. The type of data to be used in this research is secondary data in the form of \"time series\" that is quantitative, i.e. data-shaped figures. The data were analyzed by multivariate Analysis in the study carried out using logistic regression test. The results of this study indicate that 1) there are no significant influence of variable Area Shopping area of financial performance against Palopo (p = 0.130). 2) there is a significant influence on performance of Finance Area DAU Area Palopo (p = 0,011). 3) there is no significant influence of the variable DAK the region against financial performance area of Palopo (p = 0.059).","PeriodicalId":288315,"journal":{"name":"Management and Accounting Research Statistics","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115867490","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Pengaruh Pengetahuan Dewan tentang APBD terhadap Transparansi Kebijakan Publik, Akuntabilitas dan Kepentingan Partai Politik 理事会知识对透明度公共政策、问责制和政党利益的影响

Management and Accounting Research Statistics Pub Date : 2023-02-28 DOI: 10.59583/mars.v3i1.25

Ratih Apriliandini Utina

引用次数: 0

Pengaruh Relate Marketing terhadap Kepuasan Nasabah Tabungan 市场营销对储蓄客户满意度的影响

Management and Accounting Research Statistics Pub Date : 2023-02-28 DOI: 10.59583/mars.v3i1.26

Hendriawan Patadungan, Ema Sar, Siti Rahma Kumala Dewi

引用次数: 0

Pengaruh Efektifitas Pelatihan Pemasaran dan Kompetensi Relasional terhadap Kinerja Tenaga Pemasaran melalui Kompensasi Finansial 营销培训和关系能力通过经济补偿对营销人员表现的有效影响

Management and Accounting Research Statistics Pub Date : 2023-02-28 DOI: 10.59583/mars.v3i1.20

N. Susanti, Ardaningsi Daing, Faizah Khaeruddin

引用次数: 0

Analisis Rasio Likuiditas dan Solvabilitas untuk menilai Kinerja Keuangan Koperasi 分析流动性和偿付能力比，评估合作人员的财务表现

Management and Accounting Research Statistics Pub Date : 2023-02-28 DOI: 10.59583/mars.v3i1.33

Yuni Nuardi Tasmita

引用次数: 1

Evaluasi Kinerja Auditor Dalam Mendeteksi Dan Mencegah Terjadinya Potensi Fraud (Kecurangan) 审核员在检测和防止潜在欺诈方面的绩效评估

Management and Accounting Research Statistics Pub Date : 2023-02-27 DOI: 10.59583/mars.v3i1.18

Rafida Bangki

{"title":"Evaluasi Kinerja Auditor Dalam Mendeteksi Dan Mencegah Terjadinya Potensi Fraud (Kecurangan)","authors":"Rafida Bangki","doi":"10.59583/mars.v3i1.18","DOIUrl":"https://doi.org/10.59583/mars.v3i1.18","url":null,"abstract":"Researchers can formulate a research question, namely how the performance of the auditor and the internal control system in detecting and preventing potential fraud at the Kendari City Public Accounting Firm (KAP). The research objective is to determine the performance of auditors and internal control systems in detecting and preventing potential fraud at the Kendari City Public Accounting Firm (KAP). The data source used is primary data, namely through interviews of 2 (two) informants who work at KAP Kendari City and secondary data is collected through data collection, namely in the form of documents that are relevant to the auditor's performance in detecting and preventing potential fraud. The data obtained was processed and analyzed using a qualitative approach. The results of the study show that: the auditor's performance in detecting and preventing potential fraud at KAP Kendari City has been carried out adequately. It can be proven that it refers to the SOP that has been established and has implemented audit procedures with Computer Assisted Audit Techniques, namely using the Spreadsheet Application in the form of m.s Excel. The internal control system for the auditor's performance in detecting and preventing potential fraud has been implemented effectively and efficiently which can be seen from the existence of an understanding of the control environment, risk assessment, control activities, the existence of information and communication and the monitoring of internal controls that occur at the City Public Accountant Office Kendari. Auditors are responsible for detecting material misstatements in the financial statements and detecting material misstatements whether intentional or due to fraud.","PeriodicalId":288315,"journal":{"name":"Management and Accounting Research Statistics","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130245756","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Analisis Rasio Profitabilitas dan Rasio Likuiditas Guna Menilai Kinerja Keuangan 分析利润率与流动性比率以评估财务表现

Management and Accounting Research Statistics Pub Date : 2023-02-27 DOI: 10.59583/mars.v3i1.19

Faizah Khaeruddin, N. Susanti, Y. Rahman

引用次数: 2

Kinerja Keuangan, Risiko dan Return Saham Perusahaan Consumer Goods yang terdaftar di Bursa Efek Indonesia 在印尼证券交易所注册的Consumer Goods公司的财务业绩、风险和股票回报率

Management and Accounting Research Statistics Pub Date : 2023-02-18 DOI: 10.59583/mars.v3i1.17

Andik Hidayat, Muhammad Nurhadi N.

引用次数: 0

Pengaruh Persepsi Pelaku UMKM Tentang Pengetahuan Akuntansi dan Skala Usaha terhadap Penggunaan Informasi Akuntansi (Studi Kasus Pelaku UMKM pada Komunitas TDA Makassar) UMKM参与者对会计知识和会计信息使用程度的看法(在TDA Makassar社区对UMKM参与者的案例研究)

Management and Accounting Research Statistics Pub Date : 2023-02-15 DOI: 10.59583/mars.v3i1.15

Anni Suryani, Nurdjanna Fadjrin U.

{"title":"Pengaruh Persepsi Pelaku UMKM Tentang Pengetahuan Akuntansi dan Skala Usaha terhadap Penggunaan Informasi Akuntansi (Studi Kasus Pelaku UMKM pada Komunitas TDA Makassar)","authors":"Anni Suryani, Nurdjanna Fadjrin U.","doi":"10.59583/mars.v3i1.15","DOIUrl":"https://doi.org/10.59583/mars.v3i1.15","url":null,"abstract":"The title of the study is the effect of MSME actors’ perception of accounting knowledge and the business scale of using accounting information. A case study in the Makassar TDA (Hands Above) community. This study aims to determine: 1) To determine the effect of MSME actors’ perceptions of accounting knowledge on the use of accounting information. 2) To determine the effect of business scale on the use of accounting information. 3) To determine the effect of the perception of MSME actors on accounting knowledge and the business scale of using accounting information. This study uses a quantitative approach method. The sampling technique used in this study is Non-Probability Sampling. The type of Non-Probability Sampling used is purposive sampling. The population in this study as much 433 then calculated using the slovin formula so as to obtain a total sample of 23 respondents. This study uses multiple linear regression analysis methods. The results obtained are 1) Perceptions of MSME actors about accounting knowledge have a significant effect on the use of accounting information with a value of sig. 0.001 < 0.05. 2) Business scale has no effect on the use of accounting information with a value of sig. 0.834 > 0.05. 3) Perceptions of MSMEs regarding accounting knowledge and business scale have a significant effect on the use of accounting information with a value of sig. 0.001 < 0.05.","PeriodicalId":288315,"journal":{"name":"Management and Accounting Research Statistics","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126104528","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0