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Sulkiah
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PENGARUH KETIDAKPASTIAN LINGKUNGAN DAN LINGKUP SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL (Studi Empiris: Rumah Sakit Di Lombok Timur) SULKIAH
Journal Ilmiah Rinjani : Media Informasi Ilmiah Universitas Gunung Rinjani Vol. 4 No. 1 (2016): Journal Ilmiah Rinjani: Media Informasi Ilmiah Universitas Gunung Rinjani
Publisher : LPPM Universitas Gunung Rinjani

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh ketidakpastian lingkungan dan lingkupsistem akuntansi manajemen terhadap kinerja manajerial. Penelitian ini dilakukan padarumah sakit di Lombok Timur.. Obyek penelitian ini adalah semua rumah sakit yang adadi Lombok Timur. Metode penelitian yang digunakan dalam penelitian ini merupakanpenelitian kuantitatif dengan menggunakan metode asosiatif. Penelitian asosiatifadalah penelitian yang melakukan analisis hubungan/pengaruh dari satu atau lebihvariabel terhadap variabel lainnya. Metode pengambilan sampel yang digunakan adalahnon probability sampling dengan teknik purposive sampling. Hasil pengujian hipotesismenunjukkan bahwa hipotesis yang menyatakan Ketidakpastian lingkungan dan lingkupsistem akuntansi manajemen yang terdiri dari broadscope, timeliness, aggregation, danintegration berpengaruh terhadap kinerja manajerial diterima. Artinya memang benarbahwa ketidak pastian lingkungan dan sistem akuntansi manajemen berpengaruhterhadap kinerja manajerial di rumah sakit Lombok timur.Kata Kunci: Kinerja Manajerial, Ketidakpastian Lingkungan, Sistem AkuntansiManajemen.This study aimed to examine the effect of environmental uncertainty and scope ofmanagement accounting systems on managerial performance. This research wasconducted at hospitals in Lombok Timur. The object of this study is all the hospitals inLombok Timur. The method used in this research is a quantitative research usingassociative method. Associative research is research to analyze the relationship /influence of one or more variable against another. The sampling method used is nonprobabilitysampling with purposive sampling technique. Hypothesis testing results indicatethat the hypothesis that environmental uncertainty and scope of accounting managementsystem consisting of broad-scope, timeliness, aggregation, and integration effect onmanagerial performance acceptable. That is certainly true that the uncertainty of theenvironment and management accounting system effect on managerial performance inhospital in Lombok Timur.Keywords: Managerial Performance, Environmental Uncertainty, AccountingManagement system.
PENGARUH INEFFECTIVE MONITORING TERHADAP FINANCIAL STATEMENT FRAUD (PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI) SULKIAH
Journal Ilmiah Rinjani : Media Informasi Ilmiah Universitas Gunung Rinjani Vol. 3 No. 1 (2016): Journal Ilmiah Rinjani: Media Informasi Ilmiah Universitas Gunung Rinjani
Publisher : LPPM Universitas Gunung Rinjani

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Penelitian ini bertujuan untuk menguji pengaruh Ineffective Monitoring terhadapfinancial statement fraud. Penelitian ini dilakukan di Bursa Efek Indonesia . Obyekpenelitian ini adalah perusahaan-perusahaan yang terdaftar di BEI periode 2010-2015. Metode penelitian yang digunakan dalam penelitian ini merupakanpenelitian kuantitatif dengan menggunakan metode asosiatif. Penelitian asosiatifadalah penelitian yang melakukan analisis hubungan/pengaruh dari satu atau lebihvariabel terhadap variabel lainnya. Metode pengambilan sampel yang digunakanadalah non probability sampling dengan teknik purposive sampling. Teknik purposivesampling merupakan teknik pengambilan sampel yang tidak acak atau memilikikriteria tertentu dalam menentukan sampel yang ingin diteliti. Hasil pengujianhipotesis menunjukkan bahwa hipotesis yang menyatakan ineffective monitoringberpengaruh terhadap financial statement fraud diterima. Artinya memang benarbahwa ineffective monitoring berpengaruh terhadap financial statement fraud.Kata Kunci: Financial Statement Fraud, dan Ineffective MonitoringThis study aimed to examine the effect of ineffective monitoring of the financialstatement fraud. This research was conducted in the Indonesia Stock Exchange.Object of this research are companies listed on the Stock Exchange 2010-2015period. The method used in this research is a quantitative research using associativemethod. Associative research is research to analyze the relationship / influence of oneor more variable against another. The sampling method used is non-probabilitysampling with purposive sampling technique. Purposive sampling is a samplingtechnique that is not random or have specific criteria in determining the sample to beobserved. Hypothesis testing results show that the hypothesis that ineffectivemonitoring fraud affect the financial statements received. That is certainly true thatineffective monitoring the effect on financial statement fraud.Keywords: Financial Statement Fraud, and ineffective monitoring
The Implementation of Accounting Digitalization and Internal Control on the Quality of Financial Reports Neri Asmira; Sulkiah
E-Jurnal Akuntansi Vol. 35 No. 6 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i06.p20

Abstract

This study aims to empirically examine the implementation of accounting digitalization and internal control on the quality of financial reporting among MSMEs in East Lombok. The sample consista of 100 MSMEs selected as the sample from a population of 14,132 MSMEs that consistently maintain financial records. This study utilized purposive smpling for data collection and applied the Partial Least Squere (PLS) method for data analysis. The finding reveal that accounting digitalization does not have a statistically significant positive effect on financial reporting quality. In contrast, internal control exhibits a significant and positive influence on the quality of financial reports. While digitalization can support financial procedures, the findings imply that MSMEs have not yet maximized the potential of this technology. On the other hand, the implementation of effective internal control systems contributes to minimizing errors and fraudulent activities, thereby enhancing the accuracy and reliability of MSMEs’ financial reporting. Keyword: Digital Accounting, Internal Control, Financial Reporting Quality, SMEs
Co-Authors Neri Asmira