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THE EFFECT OF PERSONAL ENGINEERING ABILITY, TRAINING AND EDUCATION, UTILIZATION OF TECHNOLOGY, AND WORK EXPERIENCE ON THE EFFECTIVENESS OF ACCOUNTING INFORMATION SYSTEMS Bambang Sugiharto; Trisandi Eka Putri; Anestya Hayatunufus Hafsyah
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 6 No 01 (2022): Accruals Edisi Maret 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v6i01.946

Abstract

This study aims to determine whether there is an influence of personal technical ability, training and education, the use of technology, and work experience on the effectiveness of the accounting information system. The data used in this study is primary data by distributing questionnaires in the form of google forms and questionnaires. The method used in sampling is a non-probability sampling method with purposive sampling technique and the number of samples in this study were 115 respondents, who were employees of the Yogya Group in Subang Regency. The data was processed using the data quality test method, classical assumption test, multiple regression analysis, and hypothesis testing. The results of this study indicate that the variables of training and education, and the use of technology have a positive effect on the effectiveness of accounting information systems. While the variables of personal technical ability and work experience have no effect on the effectiveness of accounting information systems.
THE EFFECT OF PERCEIVED OF EASE OF USE, PERCEIVED OF BENEFITS, TRUST, PERCEIVED OF RISK AND LEVEL OF UNDERSTANDING OF ELECTRONIC MONEY ON INTEREST IN USING E-MONEY Asep Kurniawan; Fenty Yulianti; Trisandi Eka Putri
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 6 No 01 (2022): Accruals Edisi Maret 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v6i01.947

Abstract

This study aims to determine the effect of perceived ease of use, perceived benefits, trust, perceived risk and level of understanding of electronic money on interest in using e-money. The data used in this study is primary data by distributing questionnaires in the form of google from. The population in this study were accounting students throughout West Java. The sample in this study amounted to 300 people. The method used in sampling is non-probability sampling method using purposive sampling technique. This study uses a quantitative approach. Data analysis was performed using SPSS version 22. The results showed that in particular the perceived ease of use variable had a positive effect on interest in using e-money. The perceived benefit variable has a positive effect on asking to use e-money. Trust variable has a positive effect on interest in using e-money. The risk perception variable does not have a positive effect on interest in using e-money and the level of understanding has a positive effect on interest in using e-money. Simultaneously, the research results show that the variables of perceived ease of use, perceived benefits, trust, risk perception and level of understanding of electronic money affect the interest in using e-money among accounting students in West Java.
THE EFFECT OF INVESTMENT OPPORTUNITY SET, ACCOUNTING CONSERVATISM, MANAGERIAL OWNERSHIP, PROFITABILITY, AND DIVIDEND POLICY ON FIRM VALUE Trisandi Eka Putri; Lolha Gantika; Icih Icih
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 6 No 01 (2022): Accruals Edisi Maret 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v6i01.948

Abstract

This study aims to determine the effect of the investment opportunity set, accounting conservatism, managerial ownership, profitability, and dividend policy on firm value either partially or simultaneously. The data used in this study is secondary data obtained from the financial statements of all companies listed on the Indonesia Stock Exchange from 2018 to 2020 and requires closing price data published by IDX on its official website, namely www.IDX.co.id. The sampling technique used in this research is the purposive sampling technique. By using this purposive sampling technique, 167 companies were obtained which could be used as samples in this study. The data analysis technique used in this study was multiple regression analysis and hypothesis testing which was carried out using the SPSS Version 22 program. The results showed that partially the variables of the investment opportunity set, profitability, and dividend policy had a positive and significant effect on firm value. While the variables of accounting conservatism and managerial ownership have no effect on firm value. The results also show that the investment opportunity set, accounting conservatism, managerial ownership, profitability, and dividend policy variables have an effect on firm value simultaneously.
DETERMINAN KUALITAS LAPORAN KEUANGAN PEMERINTAH KABUPATEN SUBANG Imas Sofiah; Icih Icih; Trisandi Eka Putri
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 4, No 2 (2020): April
Publisher : Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (183.572 KB) | DOI: 10.32897/jsikap.v4i2.248

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh pemahaman standar akuntansi pemerintahan, komitmen berorganisasi dan penerapan kode etik oleh auditor inspektorat daerah terhadap kualitas laporan keuangan Kabupaten Subang. Populasi dalam penelitian ini adalah 60 Satuan Kerja Perangkat Daerah (SKPD) di Kabupaten Subang. Penentuan ukuran sampel menggunakan rumus Slovin sehingga sampel yang diambil sebanyak 52 SKPD. Bagian akuntansi dipilih sebagai responden dalam penelitian. Metode pengambilan sampel menggunakan metode proportionate stratified random sampling. Teknik analisis data yang digunakan adalah analisis regresi berganda dengan bantuan IBM SPSS Statistics 22 for Windows. Hasil penelitian menunjukkan bahwa secara parsial maupun simultan variabel  pemahaman standar akuntansi pemerintahan, komitmen berorganisasi dan penerapan kode etik oleh auditor inspektorat daerah berpengaruh positif dan signifikan terhadap kualitas laporan keuangan Kabupaten Subang.
PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN DAN PERTUMBUHAN PENJUALAN TERHADAP PERTUMBUHAN LABA Trisandi Eka Putri; Andriansyah Andriansyah
JASS (Journal of Accounting for Sustainable Society) Vol 4 No 01 (2022): JASS Edisi Juni 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v4i01.969

Abstract

The purpose of this research is to see the effect of capital structure, company size, and sales growth on profit growth. This study was conducted on health and care sector companies listed on Bursa Malaysia from 2017-2020. The research method in this study used the classical assumption of normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test. Multiple regression analysis is used to process sample data, with sampling using the purposive sampling method. The results showed that the data used were normally distributed and no symptoms of multicollinearity, autocorrelation, or heteroscedasticity. Sales growth has a significant effect on profit growth, while the capital structure and company size have no significant impact on profit growth. Simultaneously capital structure, company size, and sales growth have a significant effect on profit growth.
AN ANALYSIS OF FACTOR THAT INFLUENCE THE LEVEL OF KNOWLEDGE OF SMES ABOUT ACCOUNTING OF SMES (A CASE STUDI AT SMES IN SUBANG REGENCY) Virly Ramdhani; Sri Mulyati; Trisandi Eka Putri
JASS (Journal of Accounting for Sustainable Society) Vol 1 No 01 (2019): JUNE
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v1i01.66

Abstract

The economy in Indonesia is dominated by small and medium enterprises (SMEs), so some opinion state that small and medium enterprises (SMEs) are able to increase nation’s economic system from both income and employment. Institute of Indonesia Chartered Accountants created a new Financial Accounting Standards (FAS) to facilitate SMEs in making financial reports that SAK EMKM (Micro Small and Medium Entities) made more simple than SAK ETAP. The research method undertaken by the author in this paper is quantitative descriptive method using multiple linear regression analysis tool, the survey was conducted to 100 respondents of SMEs in Subang district. The data used are ordinal and interval data. Statistical methods for testing the data author used the SPSS 22 program. By using multiple linear regression analysis obtained equation Y = 2,189 + 0,091X1 + 0,031X2 + 0,418X3 + 0,163X4 - 0,047X5 + 0,004X6 + e. From the research result, it is known that social environment and cultural environment and economic variables have significant effect to knowledge level of Accounting of SMEs, while education, information / mass media, experience, and age variables have no effect on knowledge level of Accounting of SMEs. These variables simultaneously affect the knowledge level of Accounting of SMEs.
THE EFFECT OF COMPANY'S SIZE, INDUSTRIAL TYPE, PROFITABILITY, AND LEVERAGE TO SUSTAINABILITY REPORT DISCLOSURE Wanti Karlina; Sri Mulyati; Trisandi Eka Putri
JASS (Journal of Accounting for Sustainable Society) Vol 1 No 01 (2019): JUNE
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v1i01.68

Abstract

Companies that reveal sustainability reports from year to year are increasing, but the number of companies is still far behind companies that do not discloes. To encourage companies to create sustainability reports, the National Center for Sustainability Reporting (NCSR) holds the annual Sustainability Reporting Award (SRA) that have been held since 2005. This study was conducted to determine the effect of company's size, industry type, profitability, and leverage on disclosure of sustainability report. The population used in this study are companies listed in the Sustainability Reporting Award (SRA). The technique of selecting sample is using purposive sampling.Sample according to the criteria obtained 20 companies during the observation period 2014-2016. Analyzing used in this research is multiple regression and hypothesis test using t test, f test, and coefficient of determination. The results of this study indicate that industry type and leverage variables affect the disclosure sustainability report. While the variable size of the company, and profitability does not affect the disclosure sustainability report.
THE EFECT OF IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEM AND CONTROL ENVIRONTMENT ON THE EFFECTIVENESS OF INTERNAL CONTROL OF SALES AT CV. KURNIA AGUNG (CASE STUDY AT CV. KURNIA AGUNG REGIONAL JAWA BARAT) Rosi Mika Aditya Mustopa; Indah Umiyati; Trisandi Eka Putri
JASS (Journal of Accounting for Sustainable Society) Vol 1 No 01 (2019): JUNE
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v1i01.73

Abstract

The purpose of this study to determine the effect of the implementation of accounting information systems and control environment to the effectiveness of internal control sales on the CV. Kurnia Agung. In this study was prepared using quantitative research methods, while the data analysis techniques in this study using descriptive data analysis techniques. Population and sample in this research is all employee CV. Kurnia Agung with 65 respondents with sample selection technique using purposive sampling method. The data used are primary data obtained directly from all employees CV. Kurnia Agung by distributing questionnaires. Data were analyzed using multiple linier regression method and hypothesis test with the help of using Statistical Program for Society Science (SPSS) V. 21. Based on the results of hypothesis testing in this study is the accounting information system affect the effectiveness of internal control sales, control environment affect the effectiveness of internal control sales, and accounting information systems and control environment simultaneously affect the effectiveness of internal control sales
ANALISIS POLA PRILAKU KEUANGAN MAHASISWA DI PERGURUAN TINGGI BERDASARKAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA DENGAN MENGGUNAKAN VARIABEL KONTROL DIRI SEBAGAI VARIABEL INTERVENING Susi Amelia; Bambang Sugiharto; Trisandi Eka Putri
JASS (Journal of Accounting for Sustainable Society) Vol 2 No 01 (2020): VOL 02 NO 01 Tahun 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v2i01.616

Abstract

Dalam penelitian ini memiliki tujuan untuk menganalisis pola perilaku keuangan mahasiswa dalam kehidupan sehari-hari berdasarkan faktor-faktor yang mempengaruhinya seperti jenis kelamin, lingkungan tempat tinggal, status mahasiswa yang sudah bekerja dengan yang belum bekerja, uang saku, dan perbedaan program studi yang diambil. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian deskriptif. Adapun hasil penelitian ini menunjukkan bahwa terdapat perbedaan pola prilaku keuangan mahasiswa berdasarkan jenis kelamin, status mahasiswa yang sudah bekerja dan belum bekerja, dan uang saku. Sedangkan dilihat berdasarkan lingkungan tempat tinggal dan perbedaan program studi tidak terdapat perbedaan dalam pola prilaku keuangannya.
THE EFFECT OF PRODUCT DIVERSIFICATION STRATEGY, FINANCIAL LEVERAGE, FIRM SIZE,AND CAPITAL STRUCTURE ON PROFITABILITY Destya Aida Sofiatin; Trisandi Eka Putri; Sri Mulyati
JASS (Journal of Accounting for Sustainable Society) Vol 2 No 02 (2020): VOL 02 NO 02 Tahun 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v2i02.669

Abstract

This study aims to determine the effect of product diversification strategies, financial leverage, company size, and capital structure on profitability (Case Study of Consumer Goods Industry Sector Companies listed on the Indonesia Stock Exchange for the 2014-2018 period). In this study, using purposive sampling method, and samples that fit the criteria were 32 companies, so that 160 data were obtained on consumer goods industrial companies for the period 2014-2018. And the data were analyzed using Eviews 9 program. The method of analysis used in this research is descriptive statistical analysis, panel regression analysis and classical assumption test. The results showed the coefficient of determination R2 was 14% and the remaining 86% was explained by other variables. Partial results (t test), product diversification strategy variables and financial leverage have a positive and significant effect on profitability, firm size has a negative and significant effect on profitability. Meanwhile, capital structure has no significant effect on profitability. The simultaneous test results (F test) show that the product diversification strategy, financial leverage, company size and capital structure simultaneously affect profitability.