scholarly journals PENGARUH PARTISIPASI MASYARAKAT DAN TRANSPARANSI KEBIJAKAN TERHADAP PENGAWASAN ANGGARAN DANA DESA DI KECAMATAN DELIMA KABUPATEN PIDIE

2020 ◽  
Vol 9 (3) ◽  
pp. 1-8
Author(s):  
Maisur Ramzijah

This research is aimed to test the effect of the society participation and policy transparency of monitoring of the village fund budget. The variable used in this study is the application of accounting information systems. samples in this study with total of 100. Technique of sampling is applied with random sampling. The analysis method use multiple linear regression. The results of research show that the society participation and policy transparency have significant effect on monitoring of the village fund budget. Keywords : society participation,policy transparency, monitoring of the village fund budget.

2020 ◽  
Vol 1 (1) ◽  
pp. 275-280
Author(s):  
Ganesha Ade Kusumawardhani ◽  
Teguh Purwanto

This observation has the intention to test and unserstand the evidence of wheather the employee’s performance is influenced by the accounting information system, the accounting information system is influenced by employee integrity, whether the employee’s performance on CV Prakarsa Buana Sentosa is influenced by employee integrity so that it can strengthen the effects of accounting information systems simultaneously. In this study used 41 employee specimens utilizing slovin theory. The measurement scale uses a likert scale. The translation method in this observation uses validity, reliability, classic assumptions, and multiple linear regression methods. The results of observations by distributing questionnaires to 41 employess of CV Prakarsa Buana Sentosa initiative concicting of 7 sales division employees, 7 purchase division employees, 8 marketing division employees, 2 manager division employees, 9 warehouse division employees, and 8 shipping division employees. Then it can be concluded that the employee’s performance is influenced by the accounting information system simultaneously, while the employee’s intensity is not able to moderate the relationship between the employee’s performance towards the accounting information system.


2019 ◽  
Vol 5 (2) ◽  
pp. 29-41
Author(s):  
Rica Agustina ◽  
Endang Masitoh ◽  
Riana R Dewi

Accounting information system is the main provider of information in a company for decision making. The development of information technology has affected all aspects of life. In the field of economics, especially accounting, accounting information systems are much influenced by the development of information technology. This study aims to determine the effect of human resources, information technology infrastructure, support management, and software on the implementation of information technology-based accounting information systems. The technique of taking this research data uses a random sampling technique with a sample of 65 respondents. The data used in this study are questionnaires using the Likert scale 1 to 5. The data analysis technique used in this study was multiple linear regression using the SPSS 21 program for Windows. The analysis tool in this study uses validity and reliability, classic assumption tests (normality test, multicollinearity test, heteroscedasticity test and autocorrelation test) while data analysis uses multiple linear regression test, t test, F test and coefficient of determination. Based on the results of the t-test analysis conducted, it shows that there is a positive influence between human resources, information technology infrastructure, management support, and software on the implementation of information technology-based accounting information systems.


2020 ◽  
Vol 5 (1) ◽  
pp. 1-5
Author(s):  
Rosyida Rahma Izzati ◽  
Nur Saydul Muntiah ◽  
Nurul Hidayah

This study aims to analyze: 1) the influence of attitude on behavioral interest, 2) the influence of subjective norms on behavioral interest, 3) the influence of perceptual behavioral control on behavioral interest, 4) the influence of ease use of perception on behavioral interest and 5) the influence of the usefulness of perception on behavioral interest. There are 160 respondents in this study. They are the users of accounting information systems based on e-commerce. This study uses multiple linear regression research methods. Based on the results of the instruments can be seen that all items are valid and reliable statement. The results of the study showed that: 1) there is an influence of attitude on behavioral interest, 2) there is an influence of subjective norms on behavioral interest, 3) there is an influence of perceptual behavior control on behavioral interest, 4) there is an influence of ease of use of perception of behavioral interest and 5) there is an influence of usefulness of perception on behavioral interest.


2019 ◽  
Vol 2 (2) ◽  
pp. 78
Author(s):  
Shelvia Rezeki ◽  
Iwin Arnova

The purpose of this study is to determine whether the village apparatus of Tanjung Dalam has the ability to make financial reports of the Village Fund Allocation in accordance with the Accounting Information System and To determine whether village officials are weak in terms of financial administration in Accounting Information Systems Village Fund Allocation in Tanjung Dalam Village, Pondok Kubang Sub-district of Central Bengkulu Regency. This descriptive-based research is trying to describe the real picture of the phenomenon that occurs in the application of Accounting Information Systems on Village Fund Allocation in Tanjung Dalam Village, Pondok Kubang Sub-district of Central Bengkulu Regency. While the technique used in the form of direct observation to the village of Tanjung Dalam, Pondok Kubang Sub-district of Central Bengkulu Regency, who then conducted interviews and documentation studies.After the data collected and data analysis it can be drawn conclusion, namely: In the management of village funds in the village of Tanjung Dalam is in accordance with the accounting information system and already using computerized system. While the executor of Accounting Information System is the treasurer of the village itself that has been able to arrange the village finances properly in accordance with Accounting Information Systems. Any acceptance or expenditure of village funds is recorded in the village general treasury. It's just that there is still lack of supporting facilities for the officers who manage the village fund's financial report.


2021 ◽  
Vol 31 (4) ◽  
Author(s):  
I Gst Ayu Eka Damayanthi ◽  
Ni K. Lely Aryani Merkusiwati

This research was conducted by considering the inconsistency of research results regarding the influence of independence, professionalism and accounting information systems on the performance of the Supervisory Body as the internal controller of the LPD by moderating the organizational culture of Tri Hita Karana. The sample in this study amounted to 35 LPDs in Denpasar City. The data collection method used was a questionnaire. The data analysis technique used in testing the hypothesis of this study is multiple linear regression. The results of this study are that independence has a positive effect on the performance of LPD supervisors, professionalism and SIA have no effect on supervisor performance, the Tri Hita Karana culture is able to moderate and strengthen the influence of independence. on LPD staffing performance, and tri-black culture because it has not been able to moderate the influence of professionalism and BSM on the performance of LPD supervisors in Denpasar City. Keywords: LPD Supervisory Body Performance; Independence; Professionalism; SIA; Tri Hita Karana Culture.


2019 ◽  
Vol 13 (2) ◽  
pp. 1-9
Author(s):  
Hemmy Hikmah

The purpose of this research was to find out the influence of work discipline andcompetence partially and simultaneously on employee performance. This research usingquantitative research methods with techniques od data collecting through spreading of questionerand supported secondary data. Data analysis method used is multiple linear regression analysis.With resoult of data processing data using SPSS 24. The sample in this research is a proportionatestratified random sampling. The number of samples is 86 respondents from employees of PusatPenelitian Kebijakan Pendidikan and Kebudayaan (Puslitjakdikbud). The resultsof this researchshow that the variables of work discipline and competence partially and simultaneously have asignificant influence on the performance of employees of Pusat Penelitian Kebijakan Pendidikanand Kebudayaan (Puslitjakdikbud). Employee performance variables can be explained by thevariables work discipline and competence by 61,2%. While the remaining at 33,8% is explained byother variables not included in this research.


PERSPEKTIF ◽  
2021 ◽  
Vol 10 (2) ◽  
pp. 424-440
Author(s):  
Sri Rahayu ◽  
Arif Nasution ◽  
Arifin Saleh

The electability of women as Members of the Medan City DPRD in the 2019 Election is still not as expected, namely only reaching 12% of the minimum 30% stipulated by law. This study aims to determine what factors influence the electability of women in the Electoral District 3 DPRD Medan City in the 2019 Election. This research uses quantitative methods. The method of determining the sample using the Slovin formula. The sampling method used was proportional stratification random technique (startified proportional random sampling), obtained 100 samples from 192,315 populations. The data collection method is done by distributing questionnaires to respondents. The data analysis method used multiple linear regression using SPSS 25 software. The results showed that the variables of gender, ethnicity and physical appearance had a significant effect on women's electability in the election area 3 DPRD Medan City. Based on the results of multiple linear regression analysis tests and partial tests, the physical appearance variable (physival appearance) became the dominant factor in increasing the electability of women compared to the gender (gender) and ethnicity (ethnicity) variables which were 0.622.


2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Roslin Sawori ◽  
Jenny Morasa ◽  
Steven J. Tangkuman

The credit provided by PT SulutGo Bank is very helpful to the community in obtaining its business capital. The problems that often arise in credit are bad debts, and this risks the smooth operation of the bank. This research aims to determine the application of accounting information systems in supporting the internal control of micro business credit financing at PT SulutGo Bank to get a clear picture of this application. This research uses descriptive analysis method. The type of data used in this research is qualitative data. The result showed that the application of the micro finance credit information systems at PT SulutGo Bank has been carried out well and has supported the internal control of micro business credit financing. This is indicated by elements of the accounting information system that supports each component of internal control. Keywords:  application of accounting information system, internal control


2021 ◽  
Vol 31 (2) ◽  
pp. 298
Author(s):  
I Gusti Ngurah Krisna Dwipayana ◽  
I Dewa Gede Dharma Suputra

Employee performance is a level of overall success for a person in carrying out a task. Good employee performance is driven by the effectiveness of the accounting information system and organizational culture. The purpose of this study was to provide empirical evidence in the effect of the effectiveness of accounting information systems and organizational culture on employee performance. This research conducted at the Village Credit Institutions in Tegalalang District. The number of respondent taken was 121 employees, with a purposive sampling method. Data collection was carried out using a questionnaire. The analysis technique used is multiple linear regression. The results showed that the effectiveness of the accounting information system and organizational culture had a positive effect on employee performance. Keywords: Effectiveness of Accounting Information Systems; Organizational Culture; Employee Performance.


2017 ◽  
Vol 6 (1) ◽  
pp. 112
Author(s):  
Gabby Angelina Parrangan ◽  
Sifrid S. Pangemanan

The purpose of this study was to investigate the application of accounting information systems sales at PT. Deho Canning Company Bitung. Data analysis method used is descriptive analysis method. In which the author describes what is at issue, in this case the description of sales bagimana accounting information system implemented by the company. The results of this study indicate that sales accounting system applied to the PT. Deho Canning Company Bitung still manualKeywords: Accounting Information Systems, Sales


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