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Uncovering the Dark Side of Ponzi Schemes Through Money Game 通过金钱游戏揭露庞氏骗局的阴暗面
Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2022-07-27 DOI: 10.24843/jiab.2022.v17.i02.p02
B. Haryadi, I. Wahyudi, N. Hayati
{"title":"Uncovering the Dark Side of Ponzi Schemes Through Money Game","authors":"B. Haryadi, I. Wahyudi, N. Hayati","doi":"10.24843/jiab.2022.v17.i02.p02","DOIUrl":"https://doi.org/10.24843/jiab.2022.v17.i02.p02","url":null,"abstract":"Ponzi schemes with new looks and faces can divert people's views against the suspicions of investment organizers under the guise of Ponzi schemes. The purpose of this study is to reveal the dark side of the practice of Ponzi schemes through money games from the user's perspective. This study uses a qualitative method with a phenomenological approach, the selection of this method is used to achieve the research objectives. Collecting data using observation, interviews, and documentation. The results show, HIPO implementing a Ponzi scheme under the guise of a money game, this can be seen in the work system used by recruiting people and raising funds through offering investment packages as a trap as well as containing elements of gambling. Symptoms of the end of the HIPO as a fraudulent investment are shown through changes to the system and policies by the founders so that members cannot withdraw funds. \u0000Keywords: ponzi scheme, money game, dark side \u0000 ","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79124304","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
Financial Management Accountability of Mosque in Covid-19 Pandemic: The Religious and Humanist Side Exploration 新冠疫情下清真寺财务管理问责:宗教与人文层面的探索
Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2022-07-27 DOI: 10.24843/jiab.2022.v17.i02.p04
Yunita Fitria, Ferry Diyanti, Hariman Bone
{"title":"Financial Management Accountability of Mosque in Covid-19 Pandemic: The Religious and Humanist Side Exploration","authors":"Yunita Fitria, Ferry Diyanti, Hariman Bone","doi":"10.24843/jiab.2022.v17.i02.p04","DOIUrl":"https://doi.org/10.24843/jiab.2022.v17.i02.p04","url":null,"abstract":"The pandemic of Covid-19 influences the behaviour of worship places in doing their accountability. Indeed, it is difficult to trace the truth of the source and amount of the donated funds. The study's objective is to explore the accountability mechanisms of places of worship by exploring them in the context before and during the COVID-19 pandemic. The study is also to explore the religiosity and humanistic side of financial managers in running their duties at the mosque. This research is qualitative research using a phenomenological approach with semi-structured interview methods. This study found that accountability before and during the pandemic has a similar practice in terms of financial accountability. Interestingly, an increasing source of funds was found during the pandemic. There is additional shopping for Wi-Fi to support the mosques’ activities. The accountability of mosque financial management consists of religious (self-connection with God) and humanism (honest, trusting and responsible). \u0000Keywords: accountability, covid-19 pandemic, mosque, religiosity, humanist","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"83 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83782217","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
Black-or-White of Online Lending in Indonesia: Conventional Platform or Sharia Scheme (A Netnography Study) 印尼网络借贷的非黑即白:传统平台还是伊斯兰教法(一项网络研究)
Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2022-07-27 DOI: 10.24843/jiab.2022.v17.i02.p01
Resi Ariyasa Qadri, Iffah Nabilah, Ria Dewi Ambarwati
{"title":"Black-or-White of Online Lending in Indonesia: Conventional Platform or Sharia Scheme (A Netnography Study)","authors":"Resi Ariyasa Qadri, Iffah Nabilah, Ria Dewi Ambarwati","doi":"10.24843/jiab.2022.v17.i02.p01","DOIUrl":"https://doi.org/10.24843/jiab.2022.v17.i02.p01","url":null,"abstract":"The numbers of Islamic fintech online loans providers continue to grow during the Covid-19 outbreak. The goal of this research is to look into Islamic fintech-based online loan transactions from an Islamic law and accounting perspective. This study used the interpretive netnography approach, with documentation technique serving as the data collection method, and explanation building tact as the data analysis method. This study found that the use of conventional online loan schemes was having negative consequences, such as an increase in occurrences of despair and suicide among borrowers. Sharia fintech, through its profitless online lending scheme, may reduce the bad effects of the conventional scheme. From the praxis perspective, this research aids to raise public knowledge on avoiding the use of unlawful conventional online loan mechanism. In the future, this research is expected to improve the development of online loans and Islamic fintech research. \u0000Keywords: Islamic fintech, netnography, accountability, p2p lending, sharia financial accounting \u0000 ","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"17 1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81048796","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
Asset Misappropriation Employee Fraud: A Case Study on an Automotive Company in Indonesia 资产侵占、员工欺诈:以印尼某汽车公司为例
Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2022-07-27 DOI: 10.24843/jiab.2022.v17.i02.p03
N. Setiawan, Tarjo Tarjo, B. Haryadi
{"title":"Asset Misappropriation Employee Fraud: A Case Study on an Automotive Company in Indonesia","authors":"N. Setiawan, Tarjo Tarjo, B. Haryadi","doi":"10.24843/jiab.2022.v17.i02.p03","DOIUrl":"https://doi.org/10.24843/jiab.2022.v17.i02.p03","url":null,"abstract":"This study is aimed to provide an exploration of asset misappropriation employee fraud and its prevention program on an automotive company in Indonesia. This study is a case study researches collecting data by document analysis and interviews with ten informants from various departments to obtain more in-depth information about the occurrence of fraud. This study found that the most popular types of fraud on automotive company are manipulation of customer account payments (lapping), embezzlement of customer deposits that are not deposited to the company (skimming) and theft of inventory. The driving factors for committing fraud are financial pressure, lifestyle extravagant, opportunities for fraud, and lack of understanding of fraudulent behavior. Employee fraud disrupts company’s operations, consumes work time and manpower, and damages the business reputation. Fraud causes the company to incur unnecessary financial losses and expenses that will affect the company's sustainability in the future. \u0000Keywords: asset misappropriation, employee fraud, automotive company","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"41 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84943634","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
The Role of Female and Millennial Directors on the Environmental Performance of Indonesian SOEs 女性和千禧一代董事在印尼国有企业环境绩效中的作用
Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2022-07-27 DOI: 10.24843/jiab.2022.v17.i02.p12
D. K. Wardhani, Eiffeliena Nur'aini Purwinanti, Muhammad Priandi
{"title":"The Role of Female and Millennial Directors on the Environmental Performance of Indonesian SOEs","authors":"D. K. Wardhani, Eiffeliena Nur'aini Purwinanti, Muhammad Priandi","doi":"10.24843/jiab.2022.v17.i02.p12","DOIUrl":"https://doi.org/10.24843/jiab.2022.v17.i02.p12","url":null,"abstract":"The Indonesian Ministry of SOEs seeks to increase the proportion of female and millennial directors on the SOE board of directors to improve the environmental performance of SOE. This study aims to obtain empirical evidence of female and millennial directors' influence on the environmental performance of SOE. The results indicate that female directors have a negative effect on environmental performance. The proportion of female directors is only a political reason to meet the quota requirements for women directors on the SOE board of directors. They only practice tokenism without having management power over the environment. Conversely, millennial directors have a positive impact on environmental performance. Robustness testing shows the same results as the primary research model and proves that this study's findings are robust. This research has implications for The Ministry of SOEs to increase millennial directors' representation to improve SOE corporate governance and obtain high environmental performance. \u0000Keywords: female directors, millennial directors, environmental performance","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83641230","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
THE EFFECT OF TAX UNDERSTANDING, TAX RATES, TAX INCENTIVES AND TAX SANCTIONS ON TAX PAYERS COMPLIANCE OF MSME IN NGAWI DURING THE COVID-19 PANDEMIC 2019冠状病毒病大流行期间，税收理解、税率、税收优惠和税收制裁对ngawi中小微企业纳税人合规性的影响
Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2022-06-25 DOI: 10.38043/jiab.v7i1.3563
Diah Mutiara Nurhayati, Banu Witono
{"title":"THE EFFECT OF TAX UNDERSTANDING, TAX RATES, TAX INCENTIVES AND TAX SANCTIONS ON TAX PAYERS COMPLIANCE OF MSME IN NGAWI DURING THE COVID-19 PANDEMIC","authors":"Diah Mutiara Nurhayati, Banu Witono","doi":"10.38043/jiab.v7i1.3563","DOIUrl":"https://doi.org/10.38043/jiab.v7i1.3563","url":null,"abstract":"This  study  aims  to  examine  the  effect  of  tax  understanding,  tax rates,tax incentives, and tax sanction to the tax payers compliance of Micro Small and  Medium   Enterprises  (MSMEs)   in   Ngawi,   Indonesia  during  the   Covid-19  pandemic. This study uses primary data where data collection uses a questionnaire .  Data collection method is by distributing questionnaires to tax payers of Micro Small  and Medium Enterprises (MSMEs) in Ngawi, Indonesia. The sample used is 84  respondent. In this study using quantitative data analysis methods by classic test  consisting of the normality test, the multicollonearity assumtion test, the heteroskedastisitas test, multiple linear regression analysis, hypothesis testing, and  the  coefficient  of  determination  (R2)  test.  The  research  results  showed  that  the  variables tax understanding, tax incentives, and tax sanction has an effect while tax  rates hasn’t effect for MSME tax payers compliance.","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"69 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77004253","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
BUSINESS SHIFTING DURING THE OUTBREAK; IMPULSIVE OR CONTRIVED? GENERATION COHORT PERSPECTIVE 疫情期间业务转移;冲动还是做作?世代队列视角
Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2022-06-25 DOI: 10.38043/jiab.v7i1.3516
N. Yulianti, Komang Tri Angga Kusuma Wardani, Ni Kadek Ayu Giri Yanti
{"title":"BUSINESS SHIFTING DURING THE OUTBREAK; IMPULSIVE OR CONTRIVED? GENERATION COHORT PERSPECTIVE","authors":"N. Yulianti, Komang Tri Angga Kusuma Wardani, Ni Kadek Ayu Giri Yanti","doi":"10.38043/jiab.v7i1.3516","DOIUrl":"https://doi.org/10.38043/jiab.v7i1.3516","url":null,"abstract":"Business shifting during the outbreak; impulsive or contrived? Generation cohort perspective. Although the development and adoption of technology in business has long been carried out, there are still many MSME business actors who do not use it optimally, especially those who are engaged in the culinary business. During the outbreak, one by one they shifted their interaction and transaction system from offline to online since the introduction of interaction restrictions. This shifting rose a fundamental question, was it impulsive behavior (emotional planning) or contrived behavior based on rational planning. This study discussed not only the trigger but also compared it among generational cohort (Gen X, Y, and Z). Qualitative research methodology was used in this study with triangulation data technique, one of which was semi-structured interview to 15 MSME actors. The results showed that generational differences significantly affect the different characteristics of business actors, which lead to different ways of adopting technology into their business. With the lack of mastery of technology, Generation X was proven to adopt technology emotionally because of urgency. Meanwhile, generations Y and Z were proven to adopt technology rationally. Generations X and Y adopt technology based on mature technology mastery and precise planning.","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"46 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79409419","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
PENERAPAN LAPORAN KEUANGAN BERDASARKAN “SAK EMKM” SEBAGAI SISTEM PENGEMBANGAN KINERJA KEUANGAN DI TENGAH PANDEMI COVID-19 (STUDI KASUS PADA UMKM SARI MINA AYU) 在COVID-19大流行(UMKM SARI MINA AYU案例研究)中，以“EMKM EMKM”为财务绩效发展系统的应用
Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2022-06-25 DOI: 10.38043/jiab.v7i1.3404
Ni kadek Ayu Trisnadewi, Luh Putu Purnami
{"title":"PENERAPAN LAPORAN KEUANGAN BERDASARKAN “SAK EMKM” SEBAGAI SISTEM PENGEMBANGAN KINERJA KEUANGAN DI TENGAH PANDEMI COVID-19 (STUDI KASUS PADA UMKM SARI MINA AYU)","authors":"Ni kadek Ayu Trisnadewi, Luh Putu Purnami","doi":"10.38043/jiab.v7i1.3404","DOIUrl":"https://doi.org/10.38043/jiab.v7i1.3404","url":null,"abstract":"Penerapan Penyusunan Laporan Keuangan Berdasarkan “SAK EMKM Sebagai Sistem Pengembangan Kinerja Keuangan Di Tengah Pandemi Covid-19“ (Studi Kasus Pada UMKM Sari Mina Ayu) Penelitian ini bertujuan untuk mengetahui penyusunan laporan keuangan berdasarkan Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah (SAK EMKM) pada UMKM Sari Mina Ayu. Subjek dari penelitian ini adalah UMKM Sari Mina Ayu sedangkan objek nya adalah penyusunan laporan keuangan berdasarkan SAK EMKM. Jenis penelitian yang digunakan adalah jenis penelitian kualitatif. Data dikumpulkan dengan cara observasi, wawancara, dan dokumentasi. Teknik analisis data menggunakan reduksi data, display data, dan penarikan kesimpulan. Hasil penelitian menunjukan bahwa (1) Pemilik UMKM Sari Mina Ayu tidak menerapkan laporan keuangan yang sesuai dengan ketentuan yang ada. Pencatatan dan penyusunan transaksi penerimaan, dan pengeluaran kas dilakukan masih sangat sederhana. (2) UMKM Sari Mina Ayu tidak menerapkan SAK EMKM karena kendala (a) Sumber Daya Manusia (SDM) dalam keuangan, (b) Ketidaktahuan keberadaan SAK EMKM. Penyusunan laporan Keuangan sesuai dengan SAK EMKM Pada UMKM Sari Mina Ayu terdiri dari Laporan Posisi Keuangan Bulan April 2021 menunjukkan total aset Rp13.800.000 serta jumlah liablitas dan ekuitas Rp13.800.000. Laporan Laba Rugi menunjukkan laba bersih sebesar Rp2.850.000 dan Catatan atas laporan keuangan (CALK).","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"17 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73638263","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
PENGARUH PENERAPAN E-SAMSAT, KUALITAS PELAYANAN FISKUS DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DI KOTA DENPASAR 对登巴萨市纳税人合规的应用、财政服务质量和税收社会化的影响
Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2022-06-25 DOI: 10.38043/jiab.v7i1.3401
Kadek Wulandari Laksmi P, Ni Made Lira Amerti Putri Darsana, I. O. Ariwangsa
{"title":"PENGARUH PENERAPAN E-SAMSAT, KUALITAS PELAYANAN FISKUS DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DI KOTA DENPASAR","authors":"Kadek Wulandari Laksmi P, Ni Made Lira Amerti Putri Darsana, I. O. Ariwangsa","doi":"10.38043/jiab.v7i1.3401","DOIUrl":"https://doi.org/10.38043/jiab.v7i1.3401","url":null,"abstract":"Pajak daerah merupakan sumber penerimaan daerah. Salah satu jenis dari pajak daerah adalah pajak kendaraan bermotor. Berdasarkan data di kota Denpasar, jumlah pembayaran pajak pada tahun 2020 menurun dan jumlah tunggakan pajak kendaraan bermotor meningkat. Penelitian ini bertujuan untuk mengetahui pengaruh penerapan e-samsat, kualitas pelayanan perpajakan dan sosialisasi perpajakan terhadap kepatuhan wajib pajak di Kota Denpasar. Metode kuantitatif digunakan dalam penelitian ini dengan data primer berupa kuesioner. Teknik Accidental Sampling Pengambilan sampel pada wajib pajak di Kantor SAMSAT Denpasar. Sampel berdasarkan rumus Slovin dan mendapatkan 100 responden. Analisis regresi linier berganda merupakan teknik analisis data yang digunakan dalam penelitian ini, dengan menggunakan program SPSS for windows. Hasil penelitian ini menunjukkan bahwa penerapan e-samsat, kualitas pelayanan pelayanan perpajakan dan sosialisasi perpajakan berpengaruh signifikan dan positif terhadap kepatuhan wajib pajak di Kota Denpasar.","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"100 1-2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72447851","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
FAKTOR-FAKTOR YANG MEMENGARUHI PENGGUNAAN INFORMASI KINERJA PEMERINTAH DAERAH PROVINSI BALI 影响巴厘岛省政府绩效信息使用的因素
Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2022-06-25 DOI: 10.38043/jiab.v7i1.3506
Nyoman Ayu Nila Dewi, L. Dewi
{"title":"FAKTOR-FAKTOR YANG MEMENGARUHI PENGGUNAAN INFORMASI KINERJA PEMERINTAH DAERAH PROVINSI BALI","authors":"Nyoman Ayu Nila Dewi, L. Dewi","doi":"10.38043/jiab.v7i1.3506","DOIUrl":"https://doi.org/10.38043/jiab.v7i1.3506","url":null,"abstract":"Penelitian ini bertujuan untuk menguji hubungan antara pengukuran kinerja strategis, budaya organisasi, dan faktor politik terhadap penggunaan informasi kinerja untuk pembuatan keputusan implementasi strategi dan evaluasi strategi serta dampaknya terhadap kinerja organisasi. Penelitian ini menggunakan metode penelitian kuantitatif. Pengumpulan data menggunakan survei. Sampel yang digunakan dalam penelitian ini sebanyak 113 manajemen SKPD pada Kabupaten/Kota Provinsi Bali yang secara langsung terlibat dalam penyusunan perencanaan strategi dan pelaporan kinerja. Hasil penelitian menunjukkan bahwa pengukuran kinerja strategis khususnya ukuran efisiensi, budaya organisasi berupa nilai pembelajaran, dan faktor politik yang berasal dari kelompok eksternal berpengaruh secara positif dan signifikan terhadap penggunaan informasi kinerja untuk pembuatan keputusan implementasi dan evaluasi strategi. Namun, penelitian ini tidak berhasil membuktikan pengaruh pengukuran kinerja strategis berupa ukuran efektivitas, budaya organisasi berupa pemberian insentif, dan faktor politik yang berasal dari kelompok internal terhadap penggunaan informasi kinerja untuk pembuatan keputusan implementasi dan evaluasi strategi. Berdasarkan teori institusional, temuan penelitian ini menunjukkan bahwa isomorfisma institusional berkontribusi dalam pembuatan keputusan implementasi dan evaluasi strategi","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"30 8 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80917675","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
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