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Influence of Accounts Receivable Accounting Information System on Accounts Receivable Internal Control: Study at a service company engaged in the sale and after-sales of vehicles in Bandung Syafira, Salsa; Komara, Anton Tirta; Djuhara, Djadjun; Rusjiana, Jimmy
Acman: Accounting and Management Journal Vol. 3 No. 2 (2023): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/aj.v3i2.68

Abstract

This research aims to examine the impact of the X variable, which is the accounts receivable accounting information system, on the Y variable, namely the Internal Control of Receivables, at a service company specializing in the sale and after-sales of vehicles located in Bandung. The present study employs two distinct research methods. The first method is descriptive, wherein data analyze through description without any intention of drawing conclusions that generalize to the public. The second method is verification-based, which involves testing the validity of a hypothesis through field data collection. The findings of a study on a service enterprise involved in the distribution and post-sale maintenance of automobiles in Bandung indicate that the accounts receivable accounting information systems (X) have been functioning satisfactorily, with a score of 3.05. Similarly, the Internal Receivables Control (Y) has been deemed sufficiently effective, scoring 3.12. The study's findings suggest a significant correlation between the Accounts Receivable Accounting Information System and Receivables Internal Control, with a correlation coefficient 0.710. Additionally, the study highlights the impact of the accounts receivable accounting information system on accounts receivable internal control. The study reveals that receivables significantly contribute to the overall variance in the dependent variable, as evidenced by the R square value of 50.4%. However, it is essential to note that a considerable proportion of the variance (49.6%) still needs to be explained and may be attributed to other factors not examined in the research, such as company policy.
The Influence of Work Motivation and Employee Competence on Employee Performance: Study On Creative Industry Companies in The Technology Sector Apriliyandi, Rizki; Roslina, Nita Yura; Rusjiana, Jimmy; Meliawati, Resna; Marfianti, Fitri; Damanik, Firmansyah
Journal of Economics, Management, and Entrepreneurship Vol. 2 No. 2 (2024): Journal of Economics, Management, and Entrepreneurship
Publisher : P3M, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/jeme.v2i2.170

Abstract

This study examines the impact of Work Motivation and Employee Competence on Employee Performance within technology sector organizations in the creative industry. Job motivation and employee competency were the primary factors significantly influencing job effectiveness and efficiency. This study employs a quantitative methodology via a survey approach, wherein data is gathered via questionnaires administered to employees. The analytical results indicate that Work Motivation and Employee Competence strongly influence Employee Performance. Work motivation exerts a more significant influence than employee competence, yet both positively enhance performance. This study revealed a strong correlation between Work Motivation and Employee Competence, indicating that highly motivated individuals typically exhibit superior competence. This discovery underscores the need to focus on these two elements to enhance employee performance. This study suggests that factors beyond Work Motivation and Employee Competence also influence Employee Performance, warranting more investigation to discover these elements. The study's findings suggest that management in the technology sector creative organizations should prioritize enhancing employee work motivation by offering rewards and incentives and fostering a supportive work environment. Moreover, initiatives to enhance Employee Competence via training and professional development are crucial to guarantee that employees possess sufficient skills and knowledge. Consequently, employee performance may be markedly enhanced. This study offers insights for firms to develop more successful human resource management strategies, emphasizing motivation and competence as crucial elements for achieving optimal performance.
The Influence of Work Motivation and Employee Competence on Employee Performance: Study On Creative Industry Companies in The Technology Sector Apriliyandi, Rizki; Roslina, Nita Yura; Rusjiana, Jimmy; Meliawati, Resna; Marfianti, Fitri; Damanik, Firmansyah
Journal of Economics, Management, and Entrepreneurship Vol. 2 No. 2 (2024): Journal of Economics, Management, and Entrepreneurship
Publisher : P3M, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/jeme.v2i2.170

Abstract

This study examines the impact of Work Motivation and Employee Competence on Employee Performance within technology sector organizations in the creative industry. Job motivation and employee competency were the primary factors significantly influencing job effectiveness and efficiency. This study employs a quantitative methodology via a survey approach, wherein data is gathered via questionnaires administered to employees. The analytical results indicate that Work Motivation and Employee Competence strongly influence Employee Performance. Work motivation exerts a more significant influence than employee competence, yet both positively enhance performance.This study revealed a strong correlation between Work Motivation and Employee Competence, indicating that highly motivated individuals typically exhibit superior competence. This discovery underscores the need to focus on these two elements to enhance employee performance. This study suggests that factors beyond Work Motivation and Employee Competence also influence Employee Performance, warranting more investigation to discover these elements.The study's findings suggest that management in the technology sector creative organizations should prioritize enhancing employee work motivation by offering rewards and incentives and fostering a supportive work environment. Moreover, initiatives to enhance Employee Competence via training and professional development are crucial to guarantee that employees possess sufficient skills and knowledge. Consequently, employee performance may be markedly enhanced. This study offers insights for firms to develop more successful human resource management strategies, emphasizing motivation and competence as crucial elements for achieving optimal performance.