Article Per Year (5 Year)
p-Index From 2020 - 2025
0.947
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Al-Iqtishad Jurnal Global Ilmiah InJEBA : International Journal of Economics, Business and Accounting International Research Journal of Business Studies
Miftah, Desrir
Unknown Affiliation
Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Medicine & Pharmacology Social Sciences Other

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : International Research Journal of Business Studies

 1 
Does Innovation Affect Company Performance? Exploring the Mediation Effects of Management Accounting Information Systems Miftah, Desrir; Julina
International Research Journal of Business Studies Vol. 13 No. 2 (2020): August-November 2020
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.13.2.189-200

Abstract

This study attempt to determine the direct effect of innovation on company performance and its indirect effect through Management Accounting Information Systems (MAIS) as an mediating/intervening variable. Samples were managers in the manufacturing industry that produces Crude Palm Oil (CPO) operating in Riau Province. Data collected through questionnaires and processed using SEM-PLS. The results found that innovation affects firm performance. Management Accounting Information Systems mediates the effect of innovation and firm performance. Research on MAIS as intervening variable in the palm oil industry was first carried out especially in Indonesia. Innovations made by company through a good Management Accounting Information System will improve the performance of CPO producing company
Co-Authors Amrie Firmansyah Islamiah, Ifa Nurul Julina Julina Julina Lestari Kurniawati, Lestari Pitria, Indah Vayendora, Sinta Winarto, Tjahjo