Journal of Applied Management and Accounting Science

PENGARUH PARTISIPASI PEMAKAI SISTEM INFORMASI, KEMAMPUAN TEKNIK PERSONAL, DAN PROGRAM PELATIHAN PADA KINERJA SISTEM INFORMASI AKUNTANSI (SIA) DI LEMBAGA PERKREDITAN DESA (LPD) KECAMATAN DENPASAR SELATAN

2024-06-02T21:04:21-04:00

This study aims to determine the effect of information system user participation, personal technical skills, and training programs on accounting information system performance. The research method used in this research is quantitative research method with primary data obtained from questionnaire data measured on a Likert scale. This research was conducted at LPDs in South Denpasar District. The sampling method used was purposive sampling, namely the method of determining the sample based on the criteria set by the researcher with the number of samples taken as many as 68 respondents. Data analysis using multiple linear regression with data presentation assisted by SPSS version 24. Based on the results of the study, it is known that information system user participation has a positive effect on the performance of accounting information systems, personal technical abilities have a positive effect on the performance of accounting information systems and training programs have a positive effect on the performance of accounting information systems.

PENGARUH PERTUMBUHAN ASET DAN STRUKTUR MODAL TERHADAP PROFITABILITAS

2024-06-02T21:04:21-04:00

Penelitian ini bertujuan untuk mengetahui pengaruh pertumbuhan aset dan struktur modal terhadap profitabilitas pada perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia Periode 2018-2022. Penelitian ini menggunakan pendekatan kuantitatif yang bersifat asosiatif. Sumber data dalam penelitian ini adalah laporan keuangan tahunan perusahaan. Populasi mencakup 86 perusahaan dan sampel sebanyak 13 perusahaan yang dipilih dengan menggunakan teknik purposive sampling. Analisis data dilakukan melalui metode regresi linier berganda menggunakan software Economic Views (EViews) 12 Student Version Lite. Hasil penelitian ini menunjukkan bahwa pertumbuhan aset berpengaruh positif tidak signifikan terhadap profitabilitas, struktur modal berpengaruh negatif signifikan terhadap profitabilitas, pertumbuhan aset dan struktur modal secara simultan berpengaruh signifikan terhadap profitabilitas.

RISIKO KREDIT DAN MODAL SEBAGAI MODERASI LIKUIDITAS TERHADAP PROFITABILITAS BANK

2024-06-02T21:04:21-04:00

Profitability is one measure of bank health. However, banks are required not only to pursue profitability but also to be careful in managing risks. Banks must maintain liquidity in order to fulfill their obligations. Credit and capital risks are related to bank liquidity. The higher the credit risk, the bank needs to provide reserve funds. When liquidity decreases, it can be increased with additional capital. This research looked at 45 commercial banks operating in Indonesia in the 2017-2022 period. Interaction term is measured by the absolute difference of variables. The test results show that there is a trade-off between liquidity and profitability, especially in banks with high capital.).

DAMPAK RELOKASI PASAR RAKYAT SENTRAL BISNIS DISTRIK KABUPATEN PULAU MOROTAI

2024-06-02T21:04:21-04:00

To determine the impact of market relocation on the income of Central Business District (CBD) People's Market traders, Morotai Island Regency 2. To determine the impact of market relocation on the business capital of Central Business District (CBD) People's Market traders, Morotai Island Regency Research Objectives 1. How The impact of market relocation on the income of Central Busness District (CBD) People's Market, Morotai Island Regency. 2. What is the impact of market relocation on business capital at the Central Busness District (CBD) People's Market, Morotai Island Regency? Data analysis in this research uses descriptive qualitative methods in analyzing the data where researchers go directly into the field to obtain data from the beginning to the end of the research. Then the data obtained through interviews with informants is described thoroughly. namely by describing the facts and circumstances that occur in the subject and research information to obtain conclusions. the impact of market relocation in the Central Busness District (CBD) People's Market, Morotai Island Regency, the impact on traders who experienced a decrease in income, the impact of the Central Busness District (CBD) People's Market relocation, resulting in traders experiencing problems in spending business capital. 1. After the market relocation at the Pasar Rakyat Central Busness District (CBD) Morotai Island Regency market, the impact on traders experienced a decrease in income, because the location used for relocation was less strategic, far from residential areas. 2. After the relocation at the Central People's Market market Busness District (CBD) Morotai Island Regency, the impact on traders who have business capital constraints is due to the fact that the number of traders' income has decreased more.

PENGARUH PARTISIPASI ANGGARAN, KOMITMEN ORGANISASI, DAN BUDGET EMPHASIS TERHADAP BUDGETARY SLACK PADA HOTEL BINTANG 5 DI BADUNG

2024-06-02T21:04:21-04:00

The budget is a tool utilized by companies to regulate resource utilization within a specified timeframe. However, discrepancies frequently arise between the planned budget and actual execution, potentially leading to what is known as budgetary slack. This slack occurs due to conflicts between those setting the budget and those implementing it. Among the factors contributing to budgetary slack are involvement in budgeting, dedication to the organization, and emphasis placed on the budget. This study aims to explore how involvement in budgeting, dedication to the organization, and emphasis on the budget impact budgetary slack within the setting of 5-star hotels in Badung. It adopts a quantitative approach, with the population consisting of 65 5-star hotels in Badung. The sample comprises 220 respondents selected through non-probability sampling, specifically use ipurposive isampling. Multiple linear regressiont ianalysis is utilized for data ianalysis. The findings reveal that both involvement in budgeting and emphasis on the budget positively affect ibudgetary slack in 5-star hotels in Badung. Conversely, dedication to the organization demonstrates a negative correlation with budgetary slack in the same context. The combined influence of involvement in budgeting, dedication to organization, and emphasis on the budget accounts for 44.5% of the variability in budgetary slack, while the remaining 55.5% is attributed to external variable not addressed in this study.

PENGARUH KEADILAN DISTRIBUTIF, INTERAKSIONAL DAN PROSEDURAL TERHADAP BUDGETARY SLACK HOTEL BINTANG LIMA DI BADUNG

2024-06-19T21:35:14-04:00

Based on the profit and loss report for Hotel The report also shows that budgeted expenses are higher than income, this can also trigger budgetary slack. There are several factors that influence budgetary slack, one of which is the dimension of justicei which consistss of idistributive ijustice, interactonal justice, procedur justice where if this dimension of justice is implemented well and appropriately it will reduces the occurrences of budgetary slack. The aim of this research is to determin and analyse: (1) the influence of distributive justice on budgetary slack; (2) the influence of interactional justice on budgetary slack; (3) the influence of procedural justice on budgetary slack. The sort of examination is quantitative exploration. 158 employees participated in this study's survey. Primari data are the kind of data used. The questionnaires is used for data collection. Multiple linear regression is the method used in the data analysis. The results of the research conclude that distributive justice, interactional justice n procedural justice have a significant effect on budgetary slack in five star hotels in Badung. Based on the regression coefficient value obtained, it is negative, indicating that there is a negative influence between the variables of distributive justice, interactional justice n proceduraly justicei on budgetarys slack in five star hotels in Badung. The extent of the influence of the variables distributive justice, interactional justice, and procedural justice on Budgetary Slack is 25.5%, and 74.5% is influencei by factorss outsidei of this studys.

APAKAH MANAJEMEN LABA MERUSAK PRINSIP TRANSPARANSI DAN AKUNTABILITAS INFORMASI KEUANGAN?

2024-06-02T21:04:22-04:00

The practice of earnings management is carried out by companies to present financial reports that are appealing to stakeholders. However, some manipulations conducted in the context of earnings management are feared to compromise the transparency and accountability principles of financial reporting. The differing definitions of earnings management presented by experts also contribute to making this topic controversial. This literature review aims to elucidate and re-examine the practices of earnings management and perspectives from both sides: the proponent side supporting earnings management practices and the opposing side rejecting the implementation of earnings management in companies. The review's findings indicate that earnings management practices can be supported through the implementation of fraud prevention measures aimed at preserving these practices to continue operating within the confines of financial accounting standards.