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All Journal Al-Buhuts (e-journal) Jurnal Indonesia Sosial Sains
Pratania Putri, Arie
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Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Energy Environmental Science Immunology & microbiology Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Social Sciences

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Determinan Adopsi Sistem Informasi Akuntansi pada UMKM Kota Medan Wati, Nia; Silalahi, Alistraja Dison; Pratania Putri, Arie
Al-Buhuts Vol. 19 No. 2 (2023): Al- Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v19i2.3797

Abstract

This study aims to provide empirical evidence regarding the factors that influence the use of an accounting information system (AIS) in MSMEs in Medan City. This study uses primary data obtained from a questionnaire survey. The type of research used is quantitative, namely analyzing the relationship between one variable and another. The population in this study are several MSME actors who are directly involved in using the accounting information system. The sample used was 66 SMEs. The data analysis used is multiple linear regression. Using the Windows SPSS program version 20 to process all data obtained. The results of this study indicate that the variables of personal technical ability, education and training programs and user involvement have a significant influence on the use of accounting information systems because they are to add insight, knowledge, provide facilities in the form of a reliable system and make it easier for MSME actors to use accounting information systems
Pengaruh Risiko Bisnis, Ukuran Perusahaan, Pertumbuhan Aset, Profitabilitas dan Penghematan Pajak Terhadap Struktur Modal pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Pratania Putri, Arie; Sintauli Nababan, Veronika; Ratna Sari Simbolon, Desi
Jurnal Indonesia Sosial Sains Vol. 3 No. 07 (2022): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v3i07.654

Abstract

Tax savings are efforts made by company management to obtain profits based on the use of debt. Efforts to save taxes from the application of debt can lead to a high value of a company because the capital structure obtained comes from the use of debt. This study aims to examine whether the Capital Structure of IDX Food and Beverage Companies 2018-2020 can be influenced by Tax Savings, Profitability, Asset Growth, Company Size, and Business Risk in the implementation of this research. This research is a type of research in the form of quantitative research. There are 26 companies as the research population, where purposive sampling technique is used by researchers to select study samples. Meanwhile, there are 78 perceptions as the number of research observations. Capital structure can have a simultaneous effect on business risk, capital structure will have a simultaneous positive effect on firm size, and capital structure will have a simultaneous positive effect on asset growth. capital structure has a simultaneous negative effect on profitability, and capital structure has a simultaneous positive effect on tax savings.
Co-Authors NIA WATI Ratna Sari Simbolon, Desi Silalahi, Alistraja Dison Sintauli Nababan, Veronika