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All Journal Jurnal Akuntansi dan Pajak EconBank : Journal Economics and Banking JAKED Ilomata International Journal of Social Science Jurnal Bingkai Ekonomi (JBE) Applied Accounting and Management Review
Widyarti, Maria Theresia Heni
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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The Influence of Education and Training, User Involvement in System Development Toward Accounting Information Systems Performance with Top Management Support as Intervening Variables (Case Study at Dinas Pertanian, Perikanan dan Pangan, Semarang District) Kurniasari, Sera Novia; Widyarti, Maria Theresia Heni; Ciptaningtias, Arum Febriyanti
Applied Accounting and Management Review (AAMAR) Vol 3, No 1 (2024): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/aamar.v3i1.5472

Abstract

Abstract: This study aims to determine the effect of user education and training, and the application of users in system development on accounting information system performance by supporting top management as an intervening variable. The number of samples in this study was 30 respondents. Sampling using a purposive sampling technique. Validity and reliability tests were used to test research instruments. The classic assumption test uses the normality test, multicollinearity test, and heteroscedasticity test.  Testing the hypothesis using the F statistical test and T statistical test. The results showed that user education and training did not affect accounting information system performance, user involvement in system development had an effect on accounting information system performance, top management support had an effect on accounting information system performance, top management support was not able to mediate the significant effect of education and training on accounting information system performance and top management support was not able to mediate the significant influence of user involvement in system development on accounting information system performance. Keywords: User Education and Training, User Application in System Development, Top Management Support.
Literasi Keuangan Digital Dan Kapabilitas Dalam Pengambilan Keputusan Keuangan Mahasiswa Kota Semarang Kusuma, Septian Yudha; Widyarti, Maria Theresia Heni; Rokhimah, Zulaika Putri; Hartono, Hartono; Handayani, Jati
Jurnal Bingkai Ekonomi (JBE) Vol 9 No 1 (2024): Januari 2024: Jurnal Bingkai Ekonomi (JBE) Januari 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jbe.v9i1.328

Abstract

This research aims to analyze further the impact of digital financial literacy on financial decision-making and financial capability on financial decision-making, as well as analyse the mediating role of financial capability in the influence of digital financial literacy on financial decision-making. The sample obtained in this research was 251 respondents using simple random and snowball sampling techniques. The research results show that digital financial literacy has a significant positive effect on financial capabilities and financial capability. At the same time, financial capability is also proven to have a significant positive effect on financial decision-making. Finally, testing the mediating role of financial capability on the relationship between digital financial literacy and financial decision-making also proved to have a significant effect.
The Application of Human Resource Accounting on the Financial Performance of Insurance Companies in Indonesia 2022-2023 Hamidah, Ine Suci; Widyarti, Maria Theresia Heni; Widiarto, Ardian
Ilomata International Journal of Social Science Vol. 6 No. 1 (2025): January 2025
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijss.v6i1.1453

Abstract

This study is conducted to analyze how insurance companies in Indonesia treat their human resources as assets and their effect on financial performance when the costs incurred are disclosed as assets in the financial statements presented. This research uses the secondary data of insurance companies listed in Indonesia stock exchange in 2022-2023 and uses an experimental method with a one group pretest-posttest design approach. The steps carried out are to simulate applying human resource accounting to the company's financial statements, to compare its financial performance by calculating, and statistically testing the financial ratios of return on assets, assets turnover and profit margin. The study found that insurance companies in Indonesia still apply conventional methods in their financial statements. applying human resource accounting increases the value of assets, equity, and total profit of the company. It also increases the value of return on assets and profit margin, but decreases the value of the company's asset turnover.
Pengaruh Kepemilikan Institusional, Profitabilitas, Corporate Social Responsibility (CSR) Terhadap Nilai Perusahaan Pada Perusahaan BUMN Yang Terdaftar Di BEI Tahun 2019-2022 Fitrianingsih; Widyarti, Maria Theresia Heni; Budiyono, Iwan
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 19 No 2 (2024): November
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v19i2.4085

Abstract

This research expects to choose the result of institutional ownership, profitability, CSR in direction of firm value. This reseacrh employs a quantitative procedure with discretionary data sources as yearly reports and company reasonability reports. The general population in this research were guaranteed by the state associations recorded on the IDX in 2019-2022. The data combination strategy employed with purposive testing, with the objective that an illustration of 9 (nine) associations was gotten. The data was dealt with using SPSS variation 27.00. The results of the audit showed that institutional belonging impacted firm value. Meanwhile, efficiency an CSR didn't impat tfirm value. Institutional ownership, profitability, CSR simultaneously impact firm value. This examination is supposed to be a reference for organizations to increment organization esteem and a reference for likely financial backers in putting resources into shares.
PENGARUH TOTAL QUALITY MANAGEMENT TERHADAP KINERJA MANAJERIAL DENGAN SISTEM PENGUKURAN KINERJA SEBAGAI PEMEDIASI PADA PT. PLN (Persero) UP3 SEMARANG Ciptaningtias, Arum Febriyanti; Widyarti, Maria Theresia Heni; Ramantika, Eurico
EconBank: Journal of Economics and Banking Vol 5 No 1 (2023): Econbank
Publisher : Sekolah Tinggi Ilmu Ekonomi Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/econbank.v5i1.253

Abstract

This study aims to determine the effect of the dimensions of Total Quality Management on managerial performance mediated by a performance measurement system. The sampling technique in this study used a purposive sampling technique. Methods of data collection using questionnaires and interviews. Path analysis technique was used to examine the effect of Total Quality Management dimensions (customer focus, obsession on quality, education and training, teamwork, continuous improvement) on managerial performance mediated by the performance measurement system at PT. PLN (Persero) UP3 Semarang. The results of the direct influence test show that Total Quality Management on the dimensions of customer focus, and obsession on quality has an effect on managerial performance. Meanwhile, education and training, teamwork, and continuous improvement have no effect on managerial performance. Then Teamwork and continuous improvement affect the performance measurement system. But Focus on Customers, Obsession on quality, Education and training have no effect on the performance measurement system. The results of the indirect effect test show that the performance measurement system is not able to mediate Total Quality Management on managerial performance.
Organizational Behavior Factors On The Usefulness Of The Regional Financial Accounting System With Cognitive Conflict As An Intervening Variable Yuliarti, Annisa Gayuh; Widyarti, Maria Theresia Heni; Ciptaningtias, Arum Febriyanti
Jurnal Akuntansi dan Pajak Vol. 26 No. 1 (2025): JAP, Vol. 26, No. 01, Februari - Juli 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v26i1.17843

Abstract

Abstract This research aims to analyze and determine the effect of organizational behavioral factors, namely training and clarity of purpose on the usefulness of the regional financial accounting system with cognitive conflict as an intervening variable at Dinas Kesehatan Kota Semarang. This research uses interviews and questionnaires as data collection methods. The questionnaire employs a Likert scale, and the sample for this research consists of 30 respondents, with the sample criteria being employees of government agencies who perform accounting and administrative functions. The analysis tools used include validity test, reliability test, descriptive statistical analysis, classic assumption test, hypothesis test, and the sobel test. The research findings indicate that training has no effect on the usefulness of the regional financial accounting system. Similarly, cognitive conflict does not affect the usefulness of the regional financial accounting system. Clarity of purpose has an effect on the usefulness of the regional financial accounting systems. Training does not affect the usefulness of the regional financial accounting system with cognitive conflict as an intervening variable. Clarity of purpose does not affect the usefulness of the regional financial accounting system, with cognitive conflict as an intervening variable Keywords : Training, Clarity of Purpose, Cognitive Conflict, Usefulness of the Regional Financial Accounting Systems
Co-Authors Ardian Widiarto Ciptaningtias, Arum Febriyanti Hamidah, Ine Suci Hartono Hartono Ida Ayu Putu Sri Widnyani Iwan Budiyono, Iwan jati handayani, jati Kurniasari, Sera Novia Ramantika, Eurico Rokhimah, Zulaika Putri Septian Yudha Kusuma Yuliarti, Annisa Gayuh