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All Journal SAR (Soedirman Accounting Review): Journal of Accounting and Business
Supeno, Saras
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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PENGARUH PENDIDIKAN PEMILIK, MASA MEMIMPIN, UMUR PERUSAHAAN, PELATIHAN AKUNTANSI, DAN EKSPEKTASI KINERJA TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PADA UKM DI KABUPATEN MALANG Ramadhani, Febrinda Rizky; Lestari, Puji; Supeno, Saras
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 3 No 1 (2018): June 2018
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (686.621 KB) | DOI: 10.20884/1.sar.2018.3.1.1199

Abstract

This research aims to analyze and describe the factors that affect the use of accounting information in small and medium enterprises. Factors that used to affect the use of accounting information in this study are the owner educational background, lead time, bussiness age, accounting training, and performance expectancy. The population in this study was all of the potential SMEs in Kabupaten Malang. This research used proportionate stratified random sampling technique by determining sample to small group and medium group. Samples obtained in this research were 86 respondents. Data collection techniques with survey techniques with questionnaires distribution and data analysis techniques in this study using multiple regression analysis techniques with the help of SPSS software. The results of this research conclude that the application accounting information of SMEs is influenced by the owner educational background, the length of time owner managing, bussiness age, accounting training, and performance expectancy. Keywords: owner educational background, lead time, bussiness age, accounting training, performance expectancy, the use of information accounting.
PENGARUH PARTISIPASI ANGGARAN, KEJELASAN SASARAN ANGGARAN, DAN KOMITMEN ORGANISASI TERHADAP KINERJA MANAJERIAL Qotrunnada, Sausan Syifa; Wiratno, Adi; Supeno, Saras
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 3 No 1 (2018): June 2018
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (811.141 KB) | DOI: 10.20884/1.sar.2018.3.1.1201

Abstract

This study aims to examine the effect of budgetary participation, budget target clarity and organizational commitment on managerial performance empirical study in PD BPR BKK Purwokerto. To collect data of this study, survey questionnaire with sample selection using purposive sampling method are used. Questionnaires given to 33 managers or managers-equaled level in PD BPR BKK Purwokerto. Their responses are analyzed using multiple linear regression analysis technique through SPSS software. These analysis results reveal that budgetary participation and budget target clarity has significant positive effects to managerial performance. However, organizational commitment does not affect to managerial performance. Keywords: Budgetary Participation, Budget Target Clarity, Organizational Commitment, Managerial Performance.
Co-Authors Adi Wiratno, Adi PUJI LESTARI Qotrunnada, Sausan Syifa Ramadhani, Febrinda Rizky