No abstract

Kota Malang memiliki 77.778 UMKM dan 141.906 pekerja di berbagai bidang usaha, salah satunya adalah kerajinan (Handicraft). UMKM Kota Malang dikenal memiliki produk yang bagus dan berkualitas, namun masih banyak dari UMKM tersebut yang masih harus berjuang dalam desain produk dan kemasannya, proses penjualan secara online untuk mengembangkan pasar, serta aspek akuntansi keuangannya. Selain itu akses permodalan juga menjadi kendala bagi UMKM bidang Kerajinan ini untuk bisa menjadi Start-Up yang sukses dalam menjalankan usahanya. Oleh karena itu diperlukan suatu model pendampingan yang tepat bagi UMKM bidang kerajinan ini sesuai dengan kebutuhan dan kemampuan para pelaku usahanya. Metode kegiatan pendampingan UMKM ini dilaksanakan dalam bentuk : Brainstorming, Focus Group Discussion, Seminar Kewirausahaan, Kuliah Tamu, berbagai macam Pelatihan, Workshop dan mengikuti berbagai kegiatan Expo / Pameran. .

The purpose of this study is to find out the influence of internal control and organizational culture on employee performance with accounting information systems as intervening variables. The population in this study was employees of accounting and finance department in PT PG Rajawali I Unit PG Krebet Baru with a total of 45 people. This type of quantitative research. Data analysis used is multiple regression analysis by looking at the results of the coefficient of determination to determine the influence of intervening variables and descriptive statistical analysis. There are 7 hypotheses that can be formulated in this study. The results of the study are: 1) internal control has a positive and significant effect on employee performance; 2) organizational culture negatively and significantly affects employee performance; 3) accounting information system has a positive and insignificant effect on employee performance; 4) internal control has a positive and significant effect on accounting information systems; 5) organizational culture positively and significantly affects accounting information systems; 6) indirectly internal control through accounting information systems has a positive and insignificant influence on employee performance and 7) indirectly the culture of the organization through accounting information systems has a positive and significant influence on employee performance.

This study aims to determine the perceptions of accounting students, about the influence of ethical knowledge, religiosity, and love of money from Islamic-based university.This research used quantitative research. The technique of data analysis that used to test the hypothesis is simple and multiple regression analysis sample in this study were 151 respondents.Data were collected using a questionnaire.The results of this study indicate that Ethical Knowledge and Religiosity have a positive effect on the Ethical Perceptions of Accounting Students.While Love of Money had a negative effect on the Ethical Perceptions of Accounting Students.From the results of the simultaneous test of Ethics Knowledge, Religiosity, and Love of Money on Ethical Perception of Accounting Students has a simultaneous effect. The higher level of the understanding of their religion, so the level of their money more less than before, vice versa.