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All Journal Riset Akuntansi dan Keuangan Indonesia Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Agregat: Jurnal Ekonomi dan Bisnis J-MAS (Jurnal Manajemen dan Sains) Owner : Riset dan Jurnal Akuntansi JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI Jurnal Ilmiah Akuntansi dan Keuangan Accounting and Management Journal JURNAL AKUNTANSI Jurnal Inovasi Ekonomi Jurnal Ilmiah Manajemen Kesatuan Jurnal E-Bis: Ekonomi Bisnis Jurnal Ilmiah Akuntansi Kesatuan Muhammadiyah Riau Accounting and Business Journal Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi (JIMMBA) Jurnal Pengabdian Masyarakat Indonesia Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi Jurnal Akuntansi Keuangan dan Bisnis Jurnal HUMMANSI (Humaniora, Manajemen, Akuntansi) Jurnal Akuntansi Manado (JAIM) Jurnal Ilmiah Akuntansi dan Keuangan Riset Akuntansi dan Keuangan Indonesia
Mahardhika, Arya Samudra
Universitas Putra Bangsa
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Public Health Social Sciences Other

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Pengaruh Partisipasi Penyusunan Anggaran, Budaya Organisasi dan Komitmen Organisasi terhadap Budgetary Slack pada RS PKU Muhammadiyah Petanahan Triyani, Weku; Mahardhika, Arya Samudra
Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi (JIMMBA) Vol. 6 No. 4 (2024): JIMMBA
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/r198jq42

Abstract

Tujuan penelitian ini untuk mengetahui pengaruh partisipasi penyusunan anggaran, budaya organisasi dan komitmen organisasi mempunyai pengaruh terhadap budgetary slack pada RS PKU Muhammadiyah Petanahan. Pendekatan yang digunakan kuantitatif dengan data primer dari kuesioner yang diisi oleh karyawan yang berpartisipasi pada penyusunan anggaran pada RS PKU Muhammadiyah Petanahan. Metode untuk memilih kriteria sampel yaitu non probability sampling, dan yang digunakan adalah 44 karyawan yang memenuhi kriteria. Hasil dari penelitian menunjukan,  partisipasi penyusunan anggaran dan budaya organisasi berpengaruh positif pada budgetary slack. Sebaliknya untuk komitmen organisasi tidak mempengaruhi Budgetary Slack. Koefisien determinasi (R2) menemukan hasil, pengaruh partisipasi penyusunan anggaran, budaya organisasi dan komitmen organisasi secara bersamaan sebesar 0,394 atau 39,4%.
PERAN SOCIAL CAPITAL DALAM MEMITIGASI PENGARUH ROLE STRESS TERHADAP JOB PERFORMANCE (Studi Kasus pada Profesi Akuntan di Kebumen, Puworejo, dan Purwokerto) Mahardhika, Arya Samudra; Prasetyo, Anton
JURNAL AKUNTANSI DAN MANAJEMEN Vol 2 No 2 (2018): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v2i2.882

Abstract

The purpose of this study was to analyze the effect of role stress consisting of role conflict and role ambiguity on job performance, and to analyze the role of social capital as a moderating variable in the relationship. Respondents from this study were accountant professions in Kebumen, Purworejo, and Purwokerto, sampling was done by purposive sampling with the criteria of the accounting profession who had worked for 1 (one) year, the sample studied was 65. The results of hypothesis testing using WarpPLS software 3.0 shows that role stress has a significant effect on job performance, but the coefficient of job ambiguity shows the opposite direction of the hypothesis. Inaddition, this study also found that social capital has a role in reducing the negative influence of role conflict on job performance, but its role cannot be proven in role ambiguity
DETERMINAN HARGA SAHAM PADA PERUSAHAAN RETAIL YANG TERDAFTAR DI BURSA EFEK INDONESIA Miftahuddin, Ahmad; Mahardhika, Arya Samudra
JURNAL AKUNTANSI DAN MANAJEMEN Vol 3 No 2 (2019): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v3i2.1316

Abstract

Penelitian ini dilakukan untuk menguji pengaruh Likuiditas yang di proksikan dengan Current Ratio, Profitabilitas yang di proksikan dengan Return On Equity, dan Leverage yang di proksikan dengan Debt to Equity Ratio terhadap harga saham pada perusahaan Retail periode 2015-2017. Populasi pada penelitian ini adalah semua perusahaan yang masuk di dalam sektor Retail periode 2015-2017. Teknik penentuan sampel pada penelitian ini yaitu menggunakan metode purposive sampling. Hasil penelitian ini menunjukkan bahwa Current Ratio tidak berpengaruh terhadap harga saham, Return On Equity berpengaruh positif dan signifikan terhadap harga saham, dan Debt to Equity Ratio tidak berpengaruh terhadap harga saham.
Adaptation of Cloud Accounting in SMEs: Institutional Isomorphism Perspective Mahardhika, Arya Samudra; Siahaan, Nur Halimah
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 3. Desember 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.9104

Abstract

This study examines the influence of Mimetic Pressure, Coercive Pressure, and Normative Pressure on the intention and behavior of using cloud accounting in SMEs in Kebumen Regency using the Institutional Theory approach. The hypotheses in this study were tested using Structural Equation Modelling (SEM) with Smart PLS. The respondents were 43 SME owners. The results show that Mimetic Pressure and Normative Pressure do not influence the intention to use cloud accounting, while Coercive Pressure has a positive influence. The intention to use has a positive influence on the behavior of use. This study suggests that external pressure can be an effective strategy to promote the adoption of cloud accounting.
Eksplorasi Tren Penelitian Cloud Accounting melalui Analisis Bibliometrik Mahardhika, Arya Samudra; Herwiyanti, Eliada; Lestari, Puji; Praptapa, Agung; Setyorini, Christina Tri; Suyono, Eko; Restianto, Yanuar Eko
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2081

Abstract

This research aims to understand the mapping and development of studies on cloud accounting by examining various articles from journals and proceedings. The method used in this research is qualitative with bibliometric analysis using R Studio and Biblioshiny. The data used consists of 100 articles published between 1994-2022, extracted from the Scopus database. The results indicate that the research cluster on this topic is very broad, but there are two relatively large clusters related to big data and cloud computing. There is a diverse distribution of author countries, with China being the most active in publishing articles, followed by Jordan, Turkey, the United States, and Bangladesh. Although this research provides valuable insights into the trends in cloud accounting research, limitations in data and methodology should be considered. However, overall, this study provides a comprehensive view of the development of cloud accounting research over the studied period.
The Role of Perceived Security in E-Wallet Adoption Using TAM Among Generation Z Zuniatami, Azzahra Lintang; Mahardhika, Arya Samudra
Jurnal E-Bis Vol 9 No 2 (2025): Vol.9 No.2 2025
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/e-bis.v9i2.2263

Abstract

This study aims to empirically examine the acceptance of e-wallet usage among Generation Z in Indonesia using the Technology Acceptance Model (TAM). The model explains how Perceived Ease of Use, Perceived Usefulness, and Perceived Security influence the intention to use e-wallets and the decision to use e-wallets directly. The study employs a quantitative method with primary data as its source. A purposive sampling technique was used to select 264 respondents. Data analysis was conducted using Partial Least Squares (PLS), a Structural Equation Modeling (SEM) approach. The statistical test results indicate that Perceived Ease of Use and Perceived Usefulness significantly influence Intention to Use, Perceived Ease of Use affects Perceived Usefulness, and Intention to Use has a significant effect on Actual Use. However, Perceived Security does not have a significant impact on Intention to Use.
Co-Authors Akfila Wulandari Amir Mustolih Anah Maryamah Anton Prasetyo Astri Rosiana Christina Tri Setyorini Dian Pertiwi Diana Novitasari Dina Maulida Dwi Suprajitno Eko Suyono, Eko Eliada Herwiyanti Erlina Sulistiani Hanafiah Widhiatmoko Miftahuddin, Ahmad Monika Septia Ningrum Mustolih, Amir Ninik Sulastri Nugraheni, Titin Nur Halimah Siahaan Nur Khasanah Nurul Aulia Dewi Paryanti Paryanti Paryanti Paryanti, Paryanti Praptapa, Agung Prastiyanti, Sinta Prihartini Budi Astuti Prihartini Budi Astuti PUJI LESTARI Siahaan, Nur Halimah Sinta Prastiyanti Siti Rohimah Siti Rohimah Sulistiani, Erlina Triyani, Weku Tuti Zakiyah Tuti Zakiyah Tuti Zakiyah maimun Wulandari, Akfila Yanuar E. Restianto Yanuar Eko Restianto Zakiyah, Tuti Zuniatami, Azzahra Lintang