<p>Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi pemanfaatan sistem informasi akuntansi manajemen pada UMKM di Kabupaten Kendal. Populasi dalam penelitian ini adalah UMKM Kabupaten sebanyak 4.957 UMKM Kabupaten Kendal. Adapun sampel dalam penelitian ini sebanyak 100 responden sebagai pengelola UMKM.</p><p>Model kerangka teori yang telah dibuat menunjukkan adanya variabel intervening, yaitu untuk menguji hipotesis yang telah diajukan, analisis regresi berganda digunakan bersama-sama dengan model intervening (mediasi). Gozali (2009) menjelaskan, path analysis (analisa jalur) digunakan untuk menguji pengaruh variabel intervening.</p><p>Hasil penelitian ini adalah jenjang pendidikan berpengaruh positif dan signifikan terhadap penggunaan sistem informasi akuntansi manajemen pada UMKM Kabupaten Kendal. Skala usaha berpengaruh positif dan signifikan terhadap penggunaan sistem informasi akuntansi manajemen pada UMKM Kabupaten Kendal. Pengetahuan akuntansi berpengaruh positif dan signifikan terhadap pemanfaatan informasi akuntansi manajemen pada UMKM Kabupaten Kendal.</p><p>Kata Kunci : Jenjang Pendidikan, Skala Usaha, Pengetahuan Akuntansi, Pemanfaatan Sistem Informasi Akuntansi Manajemen, UMKM</p><p align="center"><strong>Abstract</strong><strong></strong></p><p><em>This study aimed to determine the factors that influenced the use of management accounting information systems on Micro Small Medium Enterprises</em><em> (</em><em>M</em><em>SM</em><em>Es</em><em>/UMKM) </em><em>in Kendal Regency.</em></p><p><em>The population in this study was the Regency UMKM as many as 4,957 UMKM Kendal Regency. The sample in this study was 100 respondents as MSME managers.</em></p><p><em>The theoretical framework model that has been created shows the existence of intervening variables, namely to test the proposed hypothesis, multiple regression analysis is used together with the intervening model (mediation). Gozali (2009) explains that path analysis is used to test the effect of intervening variables.</em></p><p><em>The results of this study were the level of education had a positive and significant effect on the use of management accounting information systems in SMEs in Kendal Regency. Business scale had a positive and significant effect on the use of management accounting information systems in SMEs in Kendal Regency. Accounting knowledge had a positive and significant effect on the utilization of management accounting information on SMEs in Kendal Regency.</em></p><em>Keywords: Educational Level, Business Scale, Accounting Knowledge, Utilization of Management Accounting Information Systems, UMKM</em>
This study aims to determine the systematic cooperation agreement between YouTube and YouTuber, fiqh Muamalah's view of the problems arising from the status of the cooperation, the status of the video showing is a clickbait element, as well as the systematic payment of the ad. This study uses qualitative methods with data sources originating from interviews directly to YouTuber and from books, the fatwa of the National Islamic Council of the Indonesian Ulema Council (DSN MUI), records originating from the official YouTube web and journal. The results of this study indicate that the first, the status of the cooperation was indirectly included in the category of Syirkah Abdan because it has fulfilled the pillars, terms, and the provisions found in the Fatwa DSN-MUI No.114 of 2017 concerning Syirkah. Second, the advertising payment system cannot be said to violate Youtuber's justice and violate the sharing of syirkah profits because youtuber is considered aware of Rida for all the provisions when joining the YouTube Partner Program, there is no coercion from YouTube and these provisions are the extra provisions made for all good conditions party.
Islamic banks are emerging as an alternative for people who need a banking system that provides sound banking/financial services and complies with sharia principles. This study used primary data by providing questionnaires to Sharia Bank customers with a sample of 40 respondents. In this sample determination method, the author uses convenience sampling techniques. To analyze the subsequent research the authors used factor analysis tools with the help of the analysis of the SPSS Version 16 program. This study aims to determine the factors that influence customer decisions in using Islamic banking services. The results of this study are an analysis of factors that influence customer decisions in using Islamic banking services, namely diverse and attractive product factors, innovative product quality, profit sharing in accordance with sharia and religious principles greatly affects customer decisions in using Islamic banking services.
<p align="center"><strong>Abstrak</strong></p><p>Tujuan utama dari penelitian ini adalah untuk mempelajari pengaruh kohesivitas tim, komitmen pada tujuan terhadap kinerja manajerial yang dimediasi oleh konstruk high performance work systems (sistem kerja kinerja tinggi) pada perusahaan penerbitan buku di Jawa Tengah, Indonesia.</p><p>Populasi penelitian adalah 578 manager/kepala bagian perusahaan penerbitan buku di Jawa Tengah dengan 150 manajer diambil sebagai sampel. Hasil penelitian menunjukkan bahwa kohesivitas tim, komitmen pada tujuan dan konstruk high performance work systems berpengaruh positif signifikan terhadap kinerja manajerial pada perusahaan penerbitan buku, di Provinsi Jawa Tengah.</p><p>Kata Kunci: kohesivitas tim, komitmen pada tujuan, high performance work systems (sistem kerja kinerja tinggi) dan kinerja manajerial<strong>.</strong></p><p align="center">.<strong> Abstract</strong></p><p>The main purposes of this research is to study the impact of team cohesiveness, commitment to goals towards managerial performance mediated by high performance work systems construct at Book Publisher, Province of Central Java, Indonesia.</p><p>Based on the main purpose this research is an applied research descriptive correlative based on data collected which had been done in 2018. Research populations are 578 managers with 150 managers are taken as samples. The result shows that team cohesiveness, commitment to goals and high performance work system construct have a significant positive influence towards manajerial performance at Book Publisher, Province of Central Java.</p><p>Key Words: Team Cohesiveness, Commitment to Goals, High Performance Work System and Managerial Performance.</p>
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