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All Journal Akuisisi : Jurnal Akuntansi SEIKO : Journal of Management & Business Jurnal Pendidikan Ekonomi (JURKAMI) Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Competitive Jurnal Akuntansi dan Keuangan Performance : Jurnal Bisnis dan Akuntansi Management Studies and Entrepreneurship Journal (MSEJ) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Variabel Journal La Bisecoman Jurnal Ekonomi Efektif Jurnal Ilmiah Wahana Pendidikan West Science Accounting and Finance Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Astriani, Devi
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Dampak Moderasi Locus of Control terhadap Efektivitas Sistem Informasi Keuangan pada Kantor Kecamatan di Kota Semarang, Provinsi Jawa Tengah Septiawati, Rohma; Astriani, Devi; Kiryanto, Kiryanto
Akuisisi: Jurnal Akuntansi Vol 17, No 1 (2021)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v17i1.572

Abstract

The purpose of this study was to analyze the impact of locus of control moderation, the factors that affect the financial information system at the sub-district office in the city of Semarang. This study's population was 16 Districts Offices in Semarang City and obtained 54 questionnaires, then analyzed moderating regression analysis (MRA). From the research results of the impact of Locus of Control Moderation on the Effectiveness of Financial Information Systems at the District Office in Semarang City, Central Java Province, the results of the research on the first hypothesis, the influence of top management on the effectiveness of information systems, are to examine the influence of user satisfaction on the effectiveness of information systems, to examine the influence of organizational culture on the effectiveness of information systems. The effectiveness of information systems, to examine the effect of locus of control on the relationship between top management on the effectiveness of information systems, to examine the effect of locus of control between user satisfaction on the effectiveness of information systems from the results of the research resulted that it has a positive and significant effect. Tujuan penelitian ini adalah untuk menganalisis pengaruh moderasi locus of control, faktor-faktor yang mempengaruhi sistem informasi keuangan pada kantor kecamatan di kota Semarang. Populasi penelitian ini adalah 16 Kantor Kecamatan di Kota Semarang dan diperoleh 54 kuesioner, kemudian dianalisis analisis regresi moderasi (MRA). Dari hasil penelitian pengaruh Locus of Control Moderation terhadap Efektifitas Sistem Informasi Keuangan pada Kantor Kecamatan Kota Semarang Provinsi Jawa Tengah diperoleh hasil penelitian hipotesis pertama yaitu pengaruh manajemen puncak terhadap efektivitas sistem informasi, untuk menguji pengaruh kepuasan pengguna terhadap efektivitas sistem informasi, untuk menguji pengaruh budaya organisasi terhadap efektivitas sistem informasi. Efektivitas sistem informasi, untuk menguji pengaruh locus of control terhadap hubungan antara manajemen puncak terhadap efektivitas sistem informasi, untuk menguji pengaruh locus of control antara kepuasan pengguna terhadap efektivitas sistem informasi dari hasil penelitian menghasilkan pengaruh yang positif dan signifikan
PENGARUH TINGKAT PENDIDIKAN, PENGETAHUAN AKUNTANSI, UMUR USAHA, PENGALAMAN USAHA TERHADAP PENGGUNAAN INFORMASI AKUNTANSI Utomo, Mega Putri; Sembiring, Carolyn Lukita; Astriani, Devi
Jurnal Pendidikan Ekonomi (JURKAMI) Vol 8, No 3 (2023): JURKAMI
Publisher : STKIP Persada Khatulistiwa Sintang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31932/jpe.v8i3.2817

Abstract

A good accounting information system can help large and small companies grow. MSMEs in Karawang Regency rarely use accounting data. It is common knowledge that MSME members lack the skills to utilize accounting data to manage their money well. This research aims to examine differences in demographic parameters including education level, accounting knowledge, business age and business experience in Karawang. The analytical method used in this research is a quantitative data analysis method using the multiple linear regression method. Owners of micro and small companies in the Karawang region of Indonesia registered with the Cooperative Service are represented in the research sample population. The sampling method was used to collect samples using the Slovin method. Hypothesis testing uses a partial test (t test) simultaneous test (f test) coefficient of determination test. This research shows that there is a relationship between level of education, level of accounting knowledge, age of business and use of accounting information. Partial and simultaneous test results show that business experience, education level, accounting knowledge, business age influence the use of accounting information
DETERMINASI PENERIMAAN DANA KREDIT PADA UMKM DI KECAMATAN KARAWANG TIMUR Rosalina, Shinta; Lukita, Carolyn; Astriani, Devi
COMPETITIVE Vol 8, No 2 (2024): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v8i2.11478

Abstract

Indonesia's economic growth raises various challenges that must be faced by MSME workers. The majority of challenges faced by MSMEs are related to a lack of capital to develop their business, so they require financial support from financial institutions. The aim of this research is to find out whether the implementation of SAK EMKM, socialization of SAK EMKM, business size, and perceived usefulness have an influence on the receipt of credit funds. The method applied in the research is a quantitative approach. The population studied consisted of 3,157 MSMEs in East Karawang. The sample was selected purposively with 97 respondents who met certain criteria. The respondents who were the research subjects were MSMEs in East Karawang District, Karawang Regency. Data analysis was carried out using Partial Least Square Structural Equation Modeling (PLS-SEM) with the help of SmartPLS version 4.0. The model analyzed includes measurement and structural aspects, as well as hypothesis testing. The research results show that the implementation of SAK EMKM, business size, and perceived usefulness have a significant influence on the receipt of credit funds. However, the socialization of SAK EMKM has no influence on the receipt of credit funds for MSMEs.
Analisis Sistem Informasi Akuntansi dalam Meningkatkan Pengendalian Internal: Studi Kasus pada Klinik PT. Hurip Putera Husada Yudistira, Rizky; Astriani, Devi; Puspitasari, Meliana
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 2 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i2.5311

Abstract

Bookkeeping Data Frameworks increase the value of associations with exact, pertinent, and opportune data. So that organization tasks become more successful and productive as well as the organization's interior administration choices. Inside control is required as an authoritative arrangement and technique to safeguard resources from extortion and blunders. The examination object is the PT facility. Hurip Putera Husada, exclusive which works in the field of general wellbeing administrations. The point of the exploration is to examine the bookkeeping data framework in working on the interior control of PT facilities. Hurip Putera Husada. The creator utilizes elucidating investigation with a subjective methodology. Information examination strategy by gathering, depicting, and dissecting information about bookkeeping data frameworks and inward control frameworks in organizations. The consequences of the examination presumed that subsequent to breaking down the bookkeeping data framework at the Hurip Putera Husada center it was sufficient and assumed a powerful and proficient part in working on inner control in the organization. Nonetheless, it is important to focus on clients of the organization's Zahir framework, particularly the principal server at the facility which is in danger in light of the fact that the framework should be associated with the center's web organization (LAN) so representatives can work the Zahir framework at the organization office and can't utilize it outside the organization
Pengaruh Religiusitas, Pengetahuan Akuntansi Syariah Dan Pertimbangan Pasar Kerja Terhadap Minat Mahasiswa Akuntansi Dalam Berkarir Di Lembaga Keuangan Syariah (Studi Kasus Pada Mahasiswa Akuntansi Di Karawang) Febriliani, Yulfa; Sujaya, Fista Apriani; Astriani, Devi
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 1 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.4534

Abstract

Hasil pra-survey menunjukan bahwa bekerja di lembaga keuangan syariah belum tentu meningkatkan keislaman yang ada di dalam diri dan belum tentu menjadi wadah untuk belajar lebih tentang islam. Beberapa mahasiswa berpendapat bahwa sulit untuk mengingat kembali pembelajaran akuntansi syariah dikarenakan ingatan yang tidak kuat dan juga pembelajaran yang ditempuh hanya 3 sks. Selain itu, minimnya informasi lapangan kerja di lembaga keuangan syariah menjadi salah satu faktor mahasiswa tidak mempunyai kesempatan untuk melamar pekerjaan tersebut. Populasi peneliian ini ialah mahasiswa yang telah menempuh mata kuliah akuntansi syariah di Universitas Buana Perjuangan Karawang dan Universitas Singaperbangsa Karawang sebanyak 356 orang. 78 siswa yang menjadi sampel penulisan ini ditentukan dengan perhitungan pengambilan sampel menggunakan rumus Solvin. Probability sampling ialah metode pengambilan sampel yang digunakan dalam penelitian ini. Data primer yang digunakan berasal dari hasil penyebaran kuesioner. Penulisan ini menggunakan pendekatan kuantitatif, dan IBM SPSS Statistics 26 digunakan untuk analisis data dan pengujian hipotesis. Tujuan dari penulisan ini ialah untuk mengetahui bagaimana pengaruh religiusitas, pemahaman akuntansi syariah, dan pertimbangan pasar kerja terhadap minat mahasiswa akuntansi untuk berkarir di lembaga keuangan syariah. Berdasarkan hasil penelitian, religiusitas berpengaruh positif dan signifikan terhadap minat minat mahasiswa akuntansi untuk berkarir di lembaga keuangan syariah, pengetahuan akuntansi syariah berpengaruh positif dan signifikan terhadap minat mahasiswa akuntansi untuk berkarir di lembaga keuangan syariah, dan pertimbangan pasar kerja juga berpengaruh positif dan signifikan terhadap minat mahasiswa akuntansi untuk berkarir di lembaga keuangan syariah.
Pengaruh Literasi Keuangan, Sikap Keuangan dan Pemanfaatan Teknologi Informasi Terhadap Pengelolaan Keuangan UMKM di Kecamatan Cilamayan Wetan Vioni, Nani; Astriani, Devi; Nasihin, Ihsan
SEIKO : Journal of Management & Business Vol 7, No 1.1 (2024)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v7i1.6845

Abstract

Penelitian ini mempunyai sasaran guna mengetahui dampak literasi finansial, sikap finansial, serta pemanfaatan teknologi informasi terhadap pengelolaan keuangan UMKM di Kecamatan Cilamaya Wetan. Metodologi penelitian ini tergolong dalam jenis penelitian kuantitatif, yang menitikberatkan pada penggunaan bilangan untuk analisis dan interpretasi. Objek penelitian ini adalah pemilik UMKM di Kecamatan Cilamaya Wetan sebanyak 69 UMKM, teknik sampel menggunakan Teknik sampling purposive. Teknik pengumpulan data dalam penelitian ini menggunakan kuesioner atau angket, penilaian skala Likert sebagai alat pengukuran, wawancara dengan pemilik UMKM, dan melakukan observasi terhadap UMKM yang terdapat di wilayah Kecamatan Cilamaya Wetan. Teknik analisis data menggunakan alat uji Partial Least Square SEM, dengan bantuan software SmartPLS 4.0. Tahapan analisis model struktural meliputi analisis outer model, analisis inner model, dan pengujian hipotesis. Hasil penelitian secara parsial memperihatkan jika terdapat dampak secara positif dan signifikan variabel literasi keuangan terhadap pengelolaan keuangan UMKM, sikap keuangan dan pemanfaatan teknologi informasi secara parsial tidak ada pengaruh positif terhadap pengelolaan keuangan UMKM di Kecamatan Cilamaya Wetan. Namun secara simultan variabel literasi keuangan, sikap keuangan dan pemanfaatan teknologi informasi memiliki pengaruh signifikan terhadap pengelolaan keuangan UMKM di kecamatan cilamaya wetan.
Pengaruh Pengungkapan CSR Terhadap Nilai Perusahaan Dengan Ukuran dan Usia Perusahaan Sebagai Variabel Moderasi Fitri, Anggita; Astriani, Devi; Nasihin, Ihsan
SEIKO : Journal of Management & Business Vol 7, No 1.1 (2024)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v7i1.6678

Abstract

Penurunan nilai perusahaan yang signifikan akibat dampak Covid-19 yaitu ketakutan yang menyebabkan penjualan aset perusahaan menurun, hal ini juga dapat berdampak pada tersebarnya CSR untuk meningkatkan citra merek, reputasi perusahaan dan validasi dari masyarakat atau pihak eksternal. Penelitian ini bertujuan untuk mengetahui bagaimana Corporate Social Responsibility suatu perusahaan mempengaruhi nilai perusahaan dan bagaimana usia dan ukuran perusahaan mempengaruhi kemampuan perusahaan dalam memperkuat atau mengurangi dampak negatif perusahaan. Dalam penelitian ini populasi perusahaan manufaktur bahan baku dan kimia yang terdaftar di Bursa Efek Indonesia digunakan sebagai metode deskriptif kuantitatif. Pemilihan sampel menggunakan purposive dan perusahaan yang memenuhi kriteria ini adalah perusahaan yang memproduksi bahan baku dan bahan kimia yang terdaftar di Bursa Efek Indonesia dari tahun 2019 hingga 2022 serta perusahaan yang menerbitkan laporan intensif pada periode yang sama. Analisis regresi yang dimoderasi (MRA) dan uji asumsi tradisional merupakan metode analisis yang digunakan. Kesimpulan analisis yang didapat adalah CSR mempunyai pengaruh yang besar terhadap nilai perusahaan, dampak tersebut dapat dikurangi dengan besarnya ukuran dan umur perusahaan. Implikasi dari penelitian ini adalah menyediakan data betapa pentingnya tampilan CSR karena semakin besar tampilan CSR akan mempengaruhi citra merek perusahaan sehingga nilai perusahaan dapat meningkat didukung oleh ukuran dan lamanya perusahaan tersebut berdiri.
The Influence of Accounting Knowledge and Experience Entrepreneurship Towards Business Success: Case Study on MSMEs in Telukjambe Timur District, Karawang Regency Mowa, Beatrix; Sujaya, Fista Apriani; Astriani, Devi
West Science Accounting and Finance Vol. 3 No. 01 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i01.1719

Abstract

This research was carried out to analyze Accounting Knowledge and Entrepreneurial Experience on Business Success in East Telukjambe District, Karawang Regency. It is implemented in MSME managers in East Telukjambe District. By using primary data obtained through the process of distributing questionnaires to respondents. The population in this study is MSMEs in East Telukjambe District. The sampling technique used was simple random sampling with the results of 93 respondents. The tool for data analysis used is the IBM SPSS Software V 21, with the results of the analysis of accounting knowledge variables and the variability of experience in authority have a positive influence on business success. The impact of the results of this study can be used to contribute knowledge to MSMEs in East Telukjambe District about business success by taking into account accounting knowledge and entrepreneurial experience.
The Effect of Sustainability Report Disclosure and Leverage on Company Value with Environmental Performance as a Moderating Variable (case study of food and beverage sector manufacturing companies listed on the idx for the 2021-2023 period) agusthin, Yeffi Dwi; Astriani, Devi; Fatihah, Dhea Imroatul
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 1 (2025): APRIL
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i1.19193

Abstract

This study examines the impact of sustainability report disclosure and leverage on firm value with environmental performance as a moderating variable. Using a sample of 33 food and beverage manufacturing companies listed on the IDX in 2021-2023. The background of this study is based on the increasing attention of investors to the sustainability aspects and financial risks of companies, especially in sectors that have a direct impact on the environment and society. Data were obtained through purposive sampling and analyzed using moderated regression (MRA) with the help of SPSS 27. The results of the analysis indicate that sustainability report disclosure has an effect on firm value, while leverage has no effect. Environmental performance is able to moderate the relationship. This study emphasizes the importance of integration between sustainability reporting disclosure, leverage and environmental performance in increasing the perception and value of companies in the eyes of investors.
Development of Physics Laboratory Assistance to Improve Higher Order Thinking Skills in Simple Harmonic Motion for High School Students Astriani, Devi; Murdani, Eka; Soeharto, Soeharto
Variabel Vol 7, No 1 (2024): APRIL 2024
Publisher : STKIP Singkawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26737/var.v7i1.1458

Abstract

This study aims to (1) produce Physics Laboratory Assistance (PLA) that is suitable for use, (2) determine the percentage of Higher Order Thinking Skills (HOTS) using PLA, (3) describe students' HOTS using Rasch modelling analysis, (4) determine the effectiveness of students' HOTS on simple harmonic motion materials in learning. This type of research was research and development (R&D) adapted according to the Borg & Gall model. Data collection used interviews, questionnaires, and test methods. The subjects in this research were students of class X IPA1 MA Ushuluddin Singkawang, X IPA1 and X IPA2 SMAN 1 Selakau. The instrument was declared to be valid in terms of content and empirically by following the analysis of Rasch modelling with the help of the Winstep 3.37 program. The results of the content validation showed that PLA was feasible to use with an average score of 3.61 in the excellent category. The percentage of HOTS of students was analyzed using the Microsoft Excel application in the extensive trial of the experimental class and the control class with an average pretest score of 38.90 and posttest of 39.90. The description of the student's HOTS was analyzed using Rasch modelling, it was obtained that the ability to evaluate is the ability that is most mastered by the student, then create and analyze. The effectiveness of HOTS in students was known to use PLA in learning using effect size obtained in a limited trial of 0.14 and a broad trial of 0.15 with a low category.
Co-Authors Agung, Qoyum Muhammad Agus Ariffianto, Moch agusthin, Yeffi Dwi Arimurti, Trias Eka Murdani, Eka Fatihah, Dhea Imroatul Febriliani, Yulfa Fitri, Anggita Haditiya, Haditiya Haryanti, Novia Putri Hasanah, Zahrotul Kiryanto Kiryanto Lilis Lasmini Lukita, Carolyn Lukita, Carolyn Meliana Puspitasari Mowa, Beatrix Nasihin, Ihsan Nurhasanah, Lulu Patmawati, Nurhani Puspitasari, Meliana Rahayu, Septiana Rohma Septiawati, Rohma Rosalina, Shinta Septiawati, Rohma Siti Nurlaela Soeharto Soeharto Sujaya, Fista Apriani Trisyanto, Ade Utomo, Mega Putri Vioni, Nani Yudistira, Rizky