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All Journal Jurnal Riset Akuntansi dan Bisnis Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal Of Science, Technology & Management (IJSTM) JEKKP (JURNAL EKONOMI, KEUANGAN DAN KEBIJAKAN PUBLIK) Economic Reviews Journal IIJSE
Widia Astuty
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The Promotion Strategies in Improving the Small Industry Markets for Fish Processing Fajar Pasaribu; Widia Astuty
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i3.2431

Abstract

Small-scale fish processing industry is a marine fish processing activity which is widely available in District of Central Tapanuli. This research aims to give thought contribution to marketing management of small fish processing industry to make breakthrough to unclear and uncertain the implementation of product strategy, price, distribution, and promotion. The scope of the research includes a survey of marine fish processing entrepreneurs. The population in this study is 153 small fish processing entrepreneurs in 6 districts in Central Tapanuli consists of Pandan, Tapian Nauli, Badiri, Sorkam, West Sorkam and Barus sub-districts. The analysis was conducted by multiple regression model and hypothesis testing was conducted by ttest for partial test, and Ftest test for simultaneous test. The results showed that partially the implementation of product, distribution and promotion strategy had positive effect; meanwhile the price strategy had a negative effect to the market share of small fish processing industry in the District of Central Tapanuli. Furthermore, the simultaneous implementation of product strategy, price, distribution, and promotion has a positive effect to the market share of small fish processing industry in the District of Central Tapanuli.
Effect of Accounting Information Systems and Internal Control Systems on the Quality of Financial Reporting with Organizational Commitment as Moderating Variables at PT Mopoli Raya Syahmina Hamimi; Irfan Irfan; Widia Astuty
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.3419

Abstract

This study aims to determine and analyze effect of accounting information systems and internal control systems on the quality of financial reporting with organizational commitment as moderating variables at PT Mopoli Raya. This research method uses quantitative associative. The object of the research was PT Mopoli Raya with a total population of 45 people, all of whom were used as research respondents. The data analysis used a structural equation modeling-partial least square (SEM-PLS) approach. The results of the study found that the accounting information systems effect on the quality of financial reporting. Internal control systems effect on the quality of financial reporting. Organizational commitment moderates effect of accounting information systems on the quality of financial reporting. Organizational commitment moderates effect of internal control systems on the quality of financial reporting.
The Impact of Business Environment and Organizational Culture on The Implementation of Management Accounting Information System in Some Hotels Widia Astuty; Fajar Pasaribu
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i3.2433

Abstract

This study aims to prove empirically: (1) The influence of the business environment on the implementation of Management Accounting Information System; (2) The influence of organizational culture on the implementation of Management Accounting Information System; and (3) the influence of the implementation of Management Accounting Information System to the quality of Management Accounting Information. The research method used is explanatory research. The target population is the sample in this research which is conducted by taking all the hotels service company in North Sumatra as the unit of analysis (census), whereas the respondents in this research are the hotel managers by using questionnaire instrument as a tool to collect the data. The results of this study indicate that the business environment has no effect on the implementation of Management Accounting Information System. Meanwhile the organizational culture affects the application of management accounting information systems as well as affect the quality of Management Accounting Information.
Co-Authors Dominggus Sijauta Fajar Pasaribu Hastuti Olivia irfan irfan Isra Hayati Mahyudin MMSI Irfan ,S. Kom muhammad sofian Muhammad Yovi Radhiyah Radhiyah Ria Anggita Zen. M Syahmina Hamimi Syarfrida Hani