The purposes of this study is to test: (1) the influence of organizational commitment and knowledge manager on success of implementation accounting information system both simultaneously and partially; and (2) ABSTRAKTujuan dari penelitian ini adalah untuk menguji: (1) pengaruh komitmen organisasi dan pengetahuan manajer tentang keberhasilan implementasi sistem informasi akuntansi baik secara simultan maupun parsial, dan (2) komitmen pengaruh organisasi, pengetahuan manajer, dan keberhasilan pelaksanaan informasi akuntansi sistem terhadap kinerja keuangan perusahaan baik secara simultan maupun parsial. Penelitian ini dilakukan dengan metode survei terhadap 38 BUMN di Indonesia. Sampel diambil dengan menggunakan metode sampel acak sederhana. Data dikumpulkan menggunakan kuisioner. Validitas dan reliabilitas data diuji sebelum pengujian hipotesis. Analisis data untuk pengujian hipotesis menggunakan analisis jalur yang diolah dengan software Amos 16. Hasil penelitian ini menunjukkan bahwa: (1) komitmen organisasi dan pengetahuan manajer, mempunyai pengaruh yang berarti terhadap keberhasilan implementasi sistem informasi akuntansi baik secara simultan maupun parsial, dan (2) komitmen organisasi, pengetahuan manajer, dan keberhasilan implementasi sistem informasi akuntansi, memiliki pengaruh terhadap kinerja keuangan perusahaan baik secara simultan maupun parsial.Kata kunci: Komitmen organisasi, Pengetahuan Manajer, Keberhasilan Implementasi Sistem Informasi Akuntansi dan Kinerja Keuangan Perusahaan.
This study aims to determine the effect of budget execution performance, asset management performance on the quality of financial statements, moderated by financial statement disclosure. A research population is a work unit at the Ministry of Public Works in the Province of DKI Jakarta. Data were collected using the purposive sampling method. Based on these criteria, as many as 50 work units were selected as samples in this study. Method of data analysis using Structural Equation Model (SEM) Partial Least Square (PLS) with Smart PLS software Version 3. The test results show that the performance of budget execution does not affect the quality of financial statements, asset management performance has a significant effect on the quality of financial statements, disclosure of financial statements does not moderate the effect of budget execution performance and asset management performance on quality financial statements.
ABSTRACT. Pelepah sawit dapat diolah dengan penambahan filtrat abu sekam padi (FASP) dan filtrat abu tandan kosong (FATK) selanjutnya digunakan sebagai bahan pembuatan wafer. Perbedaan sumber filtrat dan bahan perekat dalam pembuatan wafer memengaruhi fraksi serat dan kualitas fisik. Penelitian bertujuan mengetahui pengaruh sumber filtrat dalam pengolahan pelepah sawit dan bahan perekat berbeda dalam pembuatan wafer terhadap fraksi serat dan kualitas fisik. Rancangan acak lengkap berfaktor 2 x 3 dengan 3 ulangan digunakan dalam penelitian. Faktor F : sumber filtrat : F1= FATK dan F2 = FASP. Faktor L: bahan perekat, L1 = molases; L2. onggok; L3. tepung tapioka. Parameter yang diukur adalah kualitas fisik (kerapatan partikel dan daya serap air) serta fraksi serat (serat detergen asam/acid detergent fiber (ADF), hemiselulosa, selulosa, lignin dan serat detergen netral/neutral detergent fiber (NDF). Data dianalisis dengan analisis variansi selanjutnya analisis ragam dengan uji jarak berganda Duncan/Duncan Multiple Range Test (DMRT). Pelepah sawit yang diolah dengan sumber filtrat berbeda tidak memengaruhi kualitas fisik (daya serap air dan kerapatan partikel) serta kandungan selulosa dan hemiselulosa, tapi memengaruhi (P0,05) kandungan ADF, lignin dan NDF. Penggunaan bahan perekat berbeda dalam pembuatan wafer tidak memengaruhi kerapatan partikel tapi memengaruhi (P0,05) daya serap air dan fraksi serat (ADF, lignin, hemiselulosa, NDF, dan selulosa). Interaksi sumber filtrat dalam pengolahan pelepah sawit dengan bahan perekat dalam pembuatan wafer memengaruhi (P0,05) fraksi serat dan kualitas fisik. Pelepah sawit yang diolah dengan FASP selanjutnya dibuat wafer berbahan perekat molases menghasilkan fraksi serat terbaik (NDF 43,03%; ADF 40,29%; lignin 12,62%; selulosa 24,63%; hemiselulosa 2,74%) dan pelepah sawit yang diolah dengan FATK selanjutnya dibuat wafer berbahan perekat tepung tapioka menghasilkan kualitas fisik terbaik. (The effect of differences of adhesive and filtrates sources on fiber fraction and physical quality of complete ration wafer) ABSTRAK. Palm fronds can be processed with the addition of rice husk ash filtrate (RHAF) and empty bunches ash filtrate (EBHF) and then used as an ingredient in making wafers. Difference source of the filtrate and adhesive material in wafer making affect the fiber fraction and physical quality. The study aimed to determine the effect of the filtrate source in the processing of palm fronds and different adhesives in wafer making on the fiber fraction and physical quality. A completely randomized design with a factorial pattern, 2 x 3 with 3 replications was used in the study. Factor F : filtrate source : F1 = RHAF and F2 = EBHF. Factor L : adhesive material, L1 = molasses; L2 = tapioca by product ; L3 = tapioca flour. The measured parameters are physical quality (particle density and water absorption) and fiber fraction (ADF, hemicellulose, lignin, cellulose, and NDF). Data were analyzed by analysis of variance and the differences were analyzed by DMRT test. Palm fronds treated with different filtrate sources did not affect the physical quality (water absorption and particle density) and cellulose and hemicellulose content, but affected (P0.05) the content of ADF, lignin and NDF. The use of different adhesives in wafer making did not affect particle density but affected (P0.05) water absorption and fiber fraction (ADF, lignin, hemicellulose, NDF, and cellulose). The interaction of the filtrate source in the processing of palm fronds with the adhesive in wafer making affected (P0.05) the fiber fraction and physical quality. Palm fronds which were processed with RHAF then formed wafers with molasses as an adhesive, producing the best fiber fraction (NDF 43.03%; ADF 40.29%; lignin 12.62%; cellulose 24.63%; hemicellulose 2.74%) and palm fronds which were processed with EBAF then formed wafers with tapioca flour adhesive, resulting in the best physical quality.
Communication is a social event that occurs when a human interacts with other humans. The assumptions that there is motivation to learn can be seen with the achievements and cognitive perspectives of students, both elementary school students or college students. The problem of learning motivation in students today is increasingly complex, including online game opium which develops in the dynamics of our society, especiallyIndonesia. This research method is descriptive qualitative. Based on the results of the study it can be concluded (1) There is a positive impact of playing online games on learning motivation. Can be seen from the efforts to increase learning motivation. The cumulative grade point average (GPA) is very satisfying to perfect. (2) There is a positive impact of online games on interpersonal communication skills. Can be seen from the interaction between players in the online game play. Online media-based interpersonal interaction and communication, online games. (3) There is a positive impact of playing online games on learning motivation and interpersonal communication skills. Students who like to play online games have motivation to go to college. This can be seen from the cumulative achievement index (GPA) which is very satisfying to perfect. These students can interact, socialize and communicate well through online game media.
This research uses the term Dana Alokasi Umum Nagari (Henceforth DAUN), general allocation fund for village as the replacement of the term village block grant. This research especially aims to solve tree major problems in DAUN policy, namely allocation, distribution, and the problem of priority DAUN program for the improvement of Nagari. This research uses case study approach that took place in Padang Pariaman West Sumatera.There are two data categories used in this research. First the data about stakeholders perception. The data gained through questionnaire that include 22 respondents selected through purposive sampling. Second, the data about the characteristic of Nagari that explain about the need and ability of Nagari in managing its governance. This secondarily data was collected from documentary study of Nagari.By using analytic hierarchical process (AHP) in analyzing the data, this study found, first the proportional fund for regency and Nagari was 86 : 14. Second compared with its fiscal capability the fiscal need dimension showed 59% in the formulation of the DAUN. Third, the first priority DAUN program was the improvement of Nagari infrastructure, the last priority was the improvement of Nagari economic affairs
This study aims to determine the implementation of accounting information systems, management information systems, and performance measurement systems on managerial performance. The research population is the employees of PT. Indonesia Nippon Steel Pipe Karawang, West Java. Sampling using purposive sampling method. Based on these criteria, 100 employees were selected as samples in this study. The data analysis method uses the data analysis method using the Structural Equation Model (SEM) Partial Least Square (PLS) with Smart PLS Version 3 software. The test results show that the implementation of accounting information systems has an influence on managerial performance. The implementation of the performance measurement system has an influence on managerial performance.
The objective of this research was to determine the impact of transfer pricing, yield management, thin capitalization, and hedging on tax avoidance. Tax avoidance refers to the legal framework for transactions that obtain tax benefits or relief by exploiting existing tax loopholes to minimize or avoid paying taxes owed. This research applied descriptive and quantitative methods. Population of this research consisted of coal mining companies listed on the Indonesian Stock Exchange between 2015 and 2019. Using targeted sampling techniques, the sample was drawn from 16 companies that met the research criteria. The statistical program Eviews12 was used to process the data. Transfer pricing, earning management, or hedging had no significant effect on tax avoidance. Simultaneously, thin capitalization had a significant effect on tax avoidance.
This tax avoidance effort is a form of fraud. Fraud is an action that is intentionally carried out with the aim of personal or group interests so that certain parties will lose. By the translation of the Indonesian Institute of Certified Public Accountants, Fraud is an act carried out by individuals or intentionally by a responsible party or management of a third party, employee, or governance deceptive to obtain an advantage by violating the law or unfairly. Several factors encourage fraud, including economic, emotional, or value pressures. Then, there are opportunities due to weak control or abuse of authority. Then Rationalization or looking for justification for the occurrence of fraud. There are also individual factors related to a person's morale, namely Need (Need) and greed (greed) which are related to the needs and views of officials/employees related to company assets. Also, honest people can cheat with the pressure they face at work.
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