Jurnal Riset Akuntansi Terpadu最新文献_第2页

Factors Affecting the Performance of MSMEs in Demak Regency with HR Competence as a Moderating Variable 以人力资源胜任力为调节变量的中小微企业绩效影响因素研究

Jurnal Riset Akuntansi Terpadu Pub Date : 2023-04-30 DOI: 10.35448/jrat.v16i1.19325

R. Handayani, K. Fuad, Diah Ayu Susanti

引用次数: 0

The Influence of Information Technology on Managerial Performance: Management Accounting Systems As Intervening Variables 信息技术对管理绩效的影响:作为干预变量的管理会计制度

Jurnal Riset Akuntansi Terpadu Pub Date : 2023-04-30 DOI: 10.35448/jrat.v16i1.16280

Puspita Maelani, Najmudin Najmudin

{"title":"The Influence of Information Technology on Managerial Performance: Management Accounting Systems As Intervening Variables","authors":"Puspita Maelani, Najmudin Najmudin","doi":"10.35448/jrat.v16i1.16280","DOIUrl":"https://doi.org/10.35448/jrat.v16i1.16280","url":null,"abstract":"The purpose of this study was to determine and analyze the influence of information technology on managerial performance mediated by the management accounting system. The method used in this study is descriptive quantitative, with a population of Manufacturing SMEs in Serang Regency, sampling using a purposive sampling technique, The data in this study were obtained by sending questionnaires directly to the respondents. The data that has been obtained is analyzed using the structural equation modeling (SEM) method with the partial least squares (PLS) approach. The results of this study indicate that information technology has a positive and significant effect on the managerial performance of Small and Medium Enterprises (SMEs), information technology has a positive and significant effect on SME management accounting systems, management accounting systems has a positive and significant effect on SME managerial performance, and information technology has a significant and positive effect on SME managerial performance. indirectly on the managerial performance of SMEs through the management accounting system. The implications of this study are the use of information technology on managerial performance in SMEs so that they can obtain information related to the management accounting system needed by SMEs in making decisions.","PeriodicalId":33377,"journal":{"name":"Jurnal Riset Akuntansi Terpadu","volume":"198 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135802686","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 Impact of Self-Control as The Moderator on Knowledge, Experience, and Pocket Money Towards Investment Planning 自我控制作为调节者对知识、经验和零花钱的影响

Jurnal Riset Akuntansi Terpadu Pub Date : 2023-04-30 DOI: 10.35448/jrat.v16i1.19216

Ruci Arizanda Rahayu, Shifa Azizah Haifa, Sarwendah Biduri, Wiwit Hariyanto

{"title":"The Impact of Self-Control as The Moderator on Knowledge, Experience, and Pocket Money Towards Investment Planning","authors":"Ruci Arizanda Rahayu, Shifa Azizah Haifa, Sarwendah Biduri, Wiwit Hariyanto","doi":"10.35448/jrat.v16i1.19216","DOIUrl":"https://doi.org/10.35448/jrat.v16i1.19216","url":null,"abstract":"This study aims to identify an increase in investment planning with self-control as a moderation between knowledge, experience, and pocket money for accounting students at Muhammadiyah University of Sidoarjo. Methods in research using quantitative methods. The population in this study were undergraduate students of the Accounting Study Program, Faculty of Business, Law and Social Sciences, Muhammadiyah University of Sidoarjo with a total of 532 students with a sample of 84 respondents. The data analysis technique used is the Outer Model to test the validity and reliability of the data and the Inner Model to test the hypothesis using the SmartPLS version 3.0 program tool. The results in this study indicate that the variables of financial knowledge, financial experience, and pocket money have a significant effect on investment planning. Moderately, self-control is able to moderate the variable of financial experience. However, self-control is not able to moderate financial knowledge and pocket money. The implication of this research is the need to increase financial knowledge and experience through more innovative learning and self-control to minimize consumptive behavior and manage finances properly through investment.","PeriodicalId":33377,"journal":{"name":"Jurnal Riset Akuntansi Terpadu","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47329972","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

Enterprise Resource Planning (ERP) and Management Controler : A Study of Manufacturing Industries in Banten 企业资源规划与管理控制——以万丹制造业为例

Jurnal Riset Akuntansi Terpadu Pub Date : 2023-04-30 DOI: 10.35448/jrat.v16i1.19180

Muhammad Nawawi, Chandra Prasadhita, Luthfi Octavian

{"title":"Enterprise Resource Planning (ERP) and Management Controler : A Study of Manufacturing Industries in Banten","authors":"Muhammad Nawawi, Chandra Prasadhita, Luthfi Octavian","doi":"10.35448/jrat.v16i1.19180","DOIUrl":"https://doi.org/10.35448/jrat.v16i1.19180","url":null,"abstract":"The objectives of this study focus on the implementation of ERP and its impact on business and management controllers, and more specifically, it is necessary to present a new wave of information systems and to identify their impact on the relationship of management controllers with the entire management system within the company. The survey results were analyzed using Partial Least Squares - Structural Equation Modeling (PLS-SEM). PLS-SEM provides an estimate of the relationship between variables and constructions (measurement models) and between constructions (structural models). The system quality of the ERP affects the satisfaction of the management controller, then the quality of the ERP information also affects the satisfaction of the management controller. Furthermore, the user utility of the ERP system also directly affects the satisfaction of management controllers. Then, communication does not affect the satisfaction of the management controller because the better the system, the less intense communication will be. In conclusion, ERP convincingly transforms accounting practices within the company, by encouraging the formalization of operations, automation, and securing the recording of operations. ERP makes it possible to apply an event-driven accounting approach to practice. Data collection is ERP's main contribution to management controllers, and leads to harmonization and improvement of budget information.","PeriodicalId":33377,"journal":{"name":"Jurnal Riset Akuntansi Terpadu","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44961995","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 Environmental Disclosures on Earnings Quality with Corporate Governance as Moderating Variable 以公司治理为调节变量的环境披露对盈余质量的影响

Jurnal Riset Akuntansi Terpadu Pub Date : 2023-04-30 DOI: 10.35448/jrat.v16i1.21038

Muthia Erlina Daniyati, Nurhayati Soleha, Windu Mulyasari

引用次数: 0

Firm Value from Intellectual Capital Disclosure and Financial Ratios Perspective 知识资本披露与财务比率视角下的企业价值

Jurnal Riset Akuntansi Terpadu Pub Date : 2023-04-30 DOI: 10.35448/jrat.v16i1.18461

Ni Gusti Ayu Gede Ratih Aprilia, Luh Komang Merawati, Daniel Raditya Tandio

引用次数: 0

Tax Avoidance and Firm Value: Moderating Role of Intellectual Capital 避税与企业价值:智力资本的调节作用

Jurnal Riset Akuntansi Terpadu Pub Date : 2023-04-30 DOI: 10.35448/jrat.v16i1.19172

Abdullah Aziz Alaika, Eva Yunadia Chaerani, Muhammad Syauqi Fuqoha, Amrie Firmansyah

引用次数: 2

The Role of Board Commissioner Size, Independent Commissioner, Ownership Concentration, Leverage, and Firm Size on Intellectual Capital Disclosure 董事会委员规模、独立委员、股权集中度、杠杆率和公司规模对智力资本披露的影响

Jurnal Riset Akuntansi Terpadu Pub Date : 2023-04-30 DOI: 10.35448/jrat.v16i1.16082

Anis Maryanih, L. Uzliawati, Agus Solikhan Yulianto

引用次数: 0

Taking Risk: Interactions and Implications 承担风险:相互作用和影响

Jurnal Riset Akuntansi Terpadu Pub Date : 2022-12-09 DOI: 10.35448/jrat.v15i2.18036

R. Zulfikar

引用次数: 0

Does Profitability, Firm Size, and Intellectual Capital Affect Firm Value? 盈利能力、企业规模和智力资本会影响企业价值吗？

Jurnal Riset Akuntansi Terpadu Pub Date : 2022-12-09 DOI: 10.35448/jrat.v15i2.16813

Dewi Kurnia Sari, Sigit Hermawan, Hadiah Fitriyah, Nurasik Nurasik

引用次数: 1