Akuntansi Pub Date : 2024-01-17 DOI: 10.55606/akuntansi.v3i1.1497

Diva Athirah, Salsabila Universitas, Muhammadiyah Gresik, Anwar Hariyono, Jl. Sumatera, No. 101, Randuagung Gn. Malang, Kec. Kebomas, Kabupaten Gresik

引用次数: 0

Pengaruh Sistem Informasi Akuntansi, Pengendalian Internal, dan Budaya Organisasi Terhadap Kinerja Perusahaan BUMD Kabupaten Gresik 会计信息系统、内部控制和组织文化对 Gresik Regency BUMD 公司业绩的影响

Akuntansi Pub Date : 2024-01-17 DOI: 10.55606/akuntansi.v3i1.1496

Faradisa Mezza, Umaimah Umaimah

{"title":"Pengaruh Sistem Informasi Akuntansi, Pengendalian Internal, dan Budaya Organisasi Terhadap Kinerja Perusahaan BUMD Kabupaten Gresik","authors":"Faradisa Mezza, Umaimah Umaimah","doi":"10.55606/akuntansi.v3i1.1496","DOIUrl":"https://doi.org/10.55606/akuntansi.v3i1.1496","url":null,"abstract":"BUMDs utilize provincial guidelines or perda, to do their capabilities. It is common knowledge that BUMD Gresik's performance is anticipated to decline in 2023. The board should unquestionably choose and recognize issues, then, at that point, execute the vital answers for further develop execution. Bookkeeping data frameworks are without a doubt important to support business execution. Furthermore, there is a connection between's hierarchical culture and inward control with organization achievement. The reason for this study is to decide how the impact of hierarchical culture, inside control, and bookkeeping data frameworks on business tasks at BUMD Gresik Rule. This study utilized quantitative procedure and gathered information utilizing a poll overview. Several types of tests were calculated using the SPSS software to examine the collected data. The outcomes showed that hierarchical culture has an importance worth of 0.002, while bookkeeping data frameworks and inside control have an importance worth of 0.000 with an alpha degree of 0.05. These discoveries show that authoritative culture, inner control, and bookkeeping data frameworks all affect business accomplishment at BUMD Gresik Regime (Ha acknowledged, Ho dismissed).","PeriodicalId":511885,"journal":{"name":"Akuntansi","volume":" 850","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139617327","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 Kejelasan Sasaran Anggaran Dan Pengendalian Akuntansi Terhadap Akuntabilitas Kinerja Pada Dinas Perindustrian, Perdagangan Energi Dan Sumber Daya Mineral Provinsi Sumatera Utara 北苏门答腊省工业、贸易、能源和矿产资源部预算目标清晰度和会计控制对绩效问责的影响

Akuntansi Pub Date : 2024-01-14 DOI: 10.55606/akuntansi.v3i1.1490

Elsa Pinika Putri Purba, Kusmilawaty Kusmilawaty

{"title":"Pengaruh Kejelasan Sasaran Anggaran Dan Pengendalian Akuntansi Terhadap Akuntabilitas Kinerja Pada Dinas Perindustrian, Perdagangan Energi Dan Sumber Daya Mineral Provinsi Sumatera Utara","authors":"Elsa Pinika Putri Purba, Kusmilawaty Kusmilawaty","doi":"10.55606/akuntansi.v3i1.1490","DOIUrl":"https://doi.org/10.55606/akuntansi.v3i1.1490","url":null,"abstract":"This research aims to determine the effect of clarity of budget targets, accounting control, on the accountability of government agency performance in the North Sumatra Industry, Energy Trade and Mineral Resources Department. This research uses quantitative methods with an associative approach, data collection techniques using questionnaires and the population and sample in this research are the entire office apparatus organization and heads of sections/Departments of Industry, Energy Trade and Mineral Resources of North Sumatra Province consisting of the Finance Sub-Section, Head of the Program and Planning Sub-Division, as many as 30 employees with a sampling technique using saturated sampling technique. Data were analyzed using multiple linear regression methods. The results of the partial test hypothesis show that Clarity of Budget Targets has a positive effect on the Performance Accountability of Government Agencies of the Department of Industry, Energy Trade and Mineral Resources of North Sumatra Province, while Accounting Control has no effect on the Performance Accountability of Government Agencies of the Department of Industry, Energy Trade and Mineral Resources of Sumatra Province North.","PeriodicalId":511885,"journal":{"name":"Akuntansi","volume":"74 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139530290","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

Determinan Harga Saham Sektor Perbankan Yang Terdaftar Di Bursa Efek Indonesia 印度尼西亚证券交易所上市银行业股票价格的决定因素

Akuntansi Pub Date : 2024-01-09 DOI: 10.55606/akuntansi.v3i1.1475

Determinan Harga, Saham Sektor, Perbankan Yang, Terdaftar Di, Bursa Efek, Indonesia Aureal, Meilani Karsono, Astuning Saharsini

引用次数: 0

Pemanfaatan Artificial Intelligence Dalam Akuntansi: Kajian Literatur Review 人工智能在会计中的应用：文献综述

Akuntansi Pub Date : 2024-01-08 DOI: 10.55606/akuntansi.v3i1.1472

Ilma Amelia, Yovanna Nabila Azzahra, Abda Abda, Z. Azmi

{"title":"Pemanfaatan Artificial Intelligence Dalam Akuntansi: Kajian Literatur Review","authors":"Ilma Amelia, Yovanna Nabila Azzahra, Abda Abda, Z. Azmi","doi":"10.55606/akuntansi.v3i1.1472","DOIUrl":"https://doi.org/10.55606/akuntansi.v3i1.1472","url":null,"abstract":"Artificial Intelligence is a system created with advanced technology or a computer system that can understand, and imitate the intellectual abilities of people in various ways. The implementation of artificial intelligence (AI) accounting systems within the financial industry has bestowed accountants with substantial advantages. Gaining a comprehensive comprehension of the application of artificial intelligence in accounting is the objective of this research.The method used in this research is Structured Literature Review (SLR), where several articles published from 2012 to 2023 will be analyzed systematically. The literature was categorized according to relevant concepts and grouped as non-aligned themes to convey additional issues regarding the Utilization of Artificial Intelligence in Accounting. The anticipated outcome of this research endeavor is the provision of enhanced comprehension regarding the implementation of synthetic intelligence in the field of accounting, alongside an illumination of the obstacles that an organization may encounter while embracing this technology. with an enhanced comprehension of the practical implementations of synthetic intelligence, companies can develop better strategies and make more efficient decisions in managing their financial information.","PeriodicalId":511885,"journal":{"name":"Akuntansi","volume":"57 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139447820","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

Akuntansi最新文献