Digitalization of payment systems in the business world is a certainty at this time. This paper is an initial literature review that will discuss the use of server-based ecommerce, the discussion will present QRIS (Quick Response Code Indonesian Standard), the readiness of MSMEs in using information technology, the application of QRIS on MSMEs, QRIS constraints on MSMEs. This paper is important because the need to use serverbased e-commerce is already one of the most popular cashless payment systems. Server-based e-commerce format is ewallet or digital wallet. This paper is important because it examines the role of regulators and standards in the use of QRIS (QR Code Indonesian Standard). The use of QRIS helps to standardize QR code systems. This research attempts to examine the application of QRIS to MSMEs in terms of the role, limitations, and income of MSMEs with QRIS. The research method used is by tracing literature that uses QRIS as a payment method for the character. This study shows that QRIS offers benefits for MSME traders.
The aim of this research is to know Human Resource Competency, The Effect Of Government Accounting, Good governance, and Internal Control System on the Quality of Local Government Financial Reports. The method of data collection in this study uses questionnaire techniques. This study used a census sampling method with 95 respondents in the Regional Organization of Klaten Regency. The analysis used is multiple linear regression analysis using SPSS (Statistical Product and Service Solutions) version 20. The result of this study indicates that the variable Government Accounting Standards, and Good governance affect the variable Quality Of Local Government Financial Reports. While the variable Human Resource Competency, and Internal Control System does not affect the variable of Quality Of Local Government Financial. Keywords: Human Resource Competency, Government Accounting Standards, Good governance, Internal Control System, Quality Of Local Government Financial Reports. Abstrak Penelitian ini bertujuan untuk mengetahui Pengaruh Kompetensi Sumber Daya Manusia, Standar Akuntansi Pemerintahan, Good governance dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pemerintah Daerah. Metode pengumpulan data dalam penelitian ini menggunakan teknik kuesioner. Penelitian ini menggunakan metode census sampling dengan 95 responden pada Organisasi Perangkat Daerah Kabupaten Klaten. Teknik analisis data yang digunakan adalah analisis regresi berganda dengan menggunakan SPSS (Statistical Product and Service Solutions) versi 20. Hasil penelitian menunjukkan bahwa variabel standar akuntansi pemerintahan, dan good governance mempengaruhi variabel kualitas laporan keuangan pemerintah daerah. Sedangkan variabel kompetensi sumber daya manusia dan sistem pengendalian internal tidak berpengaruh variabel kualitas laporan keuangan pemerintah daerah. Kata Kunci: Kompetensi Sumber Daya Manusi, Standar Akuntansi Pemerintah, Good governance, Sistem Pengendalian Internal, Kualitas Laporan Keuangan Pemerintah Daerah
This research is case study research at PT. Unilever Indonesia. PT. Unilever Indonesia Tbk is the largest consumer goods company in Indonesia. The novelty of this research is original research, there has never been a case study of financial performance analysis using net profit data for the 2018 to 2021 quarter/interim reports. This research is important to do because of the phenomenon of the COVID-19 pandemic condition in consumer goods companies. This is important considering that in 2020 the COVID-19 pandemic resulted in many sectors being affected by this pandemic, including the Consumer Goods sector. The purpose of this paper is to examine an in-depth analysis of the financial performance of PT. Unilever Indonesia Tbk. The analysis was carried out by comparing the condition of financial performance before and after the Covid-19 condition, with the mean difference analysis technique. Data testing was carried out for the mean conditions of Q1, Q2, Q3 2018 and 2019 before the Covid-19 pandemic with a mean of Q1, Q2, Q3 2020 and 2021 during the Covid-19 pandemic. The hypothesis proposed is that the condition of financial performance conditions before and during the Covid-19 pandemic. The results of this research found that there was no significant difference between the financial performance of PT. Unilever Indonesia Tbk. previous to a pandemic and during the event of pandemic covid-19.
Struktur organisasi membawa konsekwensi berubahnya perilaku dan nilai karakteristik orang-orang yang berada dalam struktur organisasi tersebut. Struktur organisasi adalah pengontrol perilaku. Perubahan terhadap struktur organisasi sudah pasti dimaksudkan sebagai upaya mengubah perilaku. Perilaku tertentu akan dihasilkan sesuai dengan struktur organisasinya, hal ini bisa saja terjadi untuk berbagai macam orang dengan latar belakang yang berbeda baik sosial dan ekonominya yang dikurung dalam suatu struktur organisasi, pada tataran ini kasus-kasus penganiayaan yang terjadi di IPDN misalnya tidak dapat dikatakan sadis untuk struktur yang mengkondisikan seperti itu. Negandhi (1975) menyatakan untuk membuat struktur organisasi yang tepat, dimulai dari melihat karakteristik fenomena birokrasi, dilakukan riset untuk mempelajari organisasi yang kompleks yang dapat menjelaskan sebab-sebab adanya struktur khusus dan mencari konsekwensi dari struktur-struktur khusus tersebut pada pola-pola perilaku dan efektivitas dari sebuah organisasi.
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