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All Journal Transekonomika : Akuntansi, Bisnis dan Keuangan
Rahima Br. Purba
Program Studi Magister Akuntansi, Universitas Pembangunan Panca Budi Medan
Economics, Econometrics & Finance

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ANALISIS DETERMINAN FAKTOR SISA HASIL USAHA PADA KOPERASI DI KOTA TEBING TINGGI Daniel Situmorang; Rahima Br. Purba; Renny Maisyarah Maisyarah
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 1 (2024): January 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i1.603

Abstract

The aim of this research is to determine the influence of own capital, outside capital and business volume partially and simultaneously on the remaining business results in cooperatives in Tebing Tinggi City from 2018-2022. The research method used is quantitative. In this research, the data analysis technique used is statistical analysis using SPSS software. The results of partial hypothesis testing, own capital has a significant effect on the remaining business results in Cooperatives in Tebing Tinggi City for the 2018-2022 period, external capital has a significant effect on the remaining business results of Cooperatives in Tebing Tinggi City for the 2018-2022 period, business volume has an effect significant impact on the remaining business results of cooperatives in Tebing Tinggi City for the 2018-2022 period. Simultaneously, own capital, outside capital and business volume have a significant effect on the remaining business results of cooperatives in Tebing Tinggi City for the 2018-2022 period.
PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI CLOUD ACCOUNTING JURNAL ID DENGAN TINGKAT PEMAHAMAN PEMANFAATAN TEKNOLOGI OLEH PENGGUNA SEBAGAI VARIABEL MODERASI TERHADAP KUALITAS LAPORAN KEUANGAN PADA CV JAYA PERKASA ABADI Ricky Ricky; Renny Maisyarah; Rahima Br. Purba
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 1 (2024): January 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i1.604

Abstract

The aim of this research is to determine the application of the cloud accounting information system, the level of understanding of the use of technology by users and the level of understanding of the use of technology by users which is able to moderate the influence of the application of the cloud accounting information system on CV Jaya Perkasa Abadi. The research method used is quantitative associative. In this research, the data analysis technique used is statistical analysis using SPSS software. The results of partial hypothesis testing of the implementation of the cloud accounting information system have a positive effect on the quality of financial reports at CV Jaya Perkasa Abadi. The level of understanding of the use of technology by users has a positive effect on the quality of financial reports at CV Jaya Perkasa Abadi. The level of understanding of the use of technology by users weakens the relationship between the application of cloud accounting information systems and the quality of financial reports at CV Jaya Perkasa Abadi. Simultaneously implementing the cloud accounting information system, the level of understanding of the use of technology by users simultaneously has a significant influence on the quality of financial reports at CV Jaya Perkasa Abadi.
Co-Authors Daniel Situmorang Renny Maisyarah Renny Maisyarah Maisyarah Ricky Ricky