Article Per Year (5 Year)
p-Index From 2020 - 2025
0.61
P-Index
This Author published in this journals
All Journal Jurnal Bisnis dan Ekonomi Jurnal Ilmiah Sultan Agung
Sutapa .
Unknown Affiliation
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Law, Crime, Criminology & Criminal Justice Nursing Public Health

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
LOCUS OF CONTROL, KETIDAKPASTIAN LINGKUNGAN DAN SISTEM AKUNTANSI MANAJEMEN Sutapa .; R Erviana Y
Jurnal Bisnis dan Ekonomi Vol 17 No 2 (2010): Vol. 17 No. 2 September 2010
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The uncertainty of the existing environment will complicate managers in making of theplanning and exercise controlling on of the company's operations. Information was one of thepotential companies that have to received the attention of managers, because in addition to theoperation of information companies can also function as a tool to identification the relevantactivities of the company. Besides environmental uncertainty, information needs of a manageralso influenced by personality factors that of indicated with the locus of control. The problem inthis study is the locus of control the influence relationship of environmental uncertainty on thecharacteristics of management accounting systems information. Population in this researchmanager of manufacturing companies in Surakarta city and the sample of 76 respondents,meanwhile for the data analysis used Structural Equation Models. The use of model equationswith an application program "Partial Least Squares (PLS).The finding also indicated that thelocus of control not significant the relationship between of environmental uncertainty on thecharacteristics of management accounting systems broad scope, timelines and aggregation,meanwhile the locus of control significant the uncertainty of the environment on thecharacteristics of accounting integration systems. Information integration the showing that thereis coordination between the segments of one subunit with another. The complexities and relevancywith each other subunits will be reflected in the integrated. The more of segments in the subunitswithin the organization, so the information’s integrated ware very needed .Keywords: locus of control, environmental uncertainty, broadscope, timeless, integrated, agregate
PENGARUH PENGGUNAAN FINTECH TERHADAP BERKELANJUTAN USAHA DENGAN LITERASI KEUANGAN SEBAGAI VARIABEL INTERVENING (Studi Pada UMKM Kendal) Masruroh, Lailatul; ., Sutapa
Jurnal Ilmiah Penelitian Mahasiswa Vol 3, No 1 (2024): Maret 2024
Publisher : Jurnal Ilmiah Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pada penelitian ini memiliki tujuan guna mengkaji pengaruh penggunaan Fintech terhadap berkelanjutan usaha dengan literasi keuangan sebagai variabel intervening dalam studi pada umkm Kendal. Jenis penelitian ini mempergunakan penelitian kuantitatif dengan jenis data primer yang didapat dengan menggunakan kuesioner. Kemudian Populasi yang digunakan dalam penelitian ini ialah umkm yang bergabung dalam peguyuban MPPO Kendal. Sementara itu untuk metode pengambilan sampel pada penelitian ini memanfaatkan metode sampling Jenuh, dimana seluruh yang termasuk dalam populasi merupakan sampel. Teknik analisis yang dipergunakan pada penelitian ini menggunakan SPSS 26.0 dengan alat uji model regresi linier berganda. Hasil penelitian ini fintech tidak berpengaruh signifikan terhadap keberlanjutan usaha. Sementara untuk hubungan Fintech terhadap literasi Keungan terdapat pengaruh signifikan terhadap literasi keuangan. Kemudian Literasi keuangan berpengaruh signifikan terhadap Keberlanjutan usaha. Sedangkan Literasi keuangan sebagai variabel intervening dapat memediasi hubungan Fintech terhadap keberlanjutan usaha.Kata kunci: Fintech, Keberlanjutan Usaha, dan Literasi Keuangan
PENGARUH GREEN ACCOUNTING DAN CORPORATE SOCIAL RESPOSIBILITY TERHADAP NILAI PERUSAHAAN : DENGAN PERTUMBUHAN PERUSAHAAN SEBAGAI VARIABEL INTERVENING (Perusahaan Terdaftar di Bursa Efek Indonesia Sektor Energi Periode 2018–2022) Purnomo, Dzaki Abil; ., Sutapa
Jurnal Ilmiah Penelitian Mahasiswa Vol 3, No 3 (2024): September 2024
Publisher : Jurnal Ilmiah Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Green Accounting dan Corporate Social Responsibility (CSR) terhadap Nilai Perusahaan dengan Pertumbuhan Perusahaan sebagai variabel intervening pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia periode 2018-2022. Studi ini merespons inkonsistensi hasil penelitian sebelumnya dan terbatasnya studi yang mengintegrasikan keempat variabel tersebut dalam konteks industri energi di Indonesia. Dengan menggunakan pendekatan kuantitatif dan analisis jalur, penelitian ini diharapkan dapat memberikan wawasan baru mengenai hubungan antara praktik keberlanjutan perusahaan dan nilai perusahaan. Hasil penelitian ini berpotensi memberikan kontribusi teoretis dalam pengembangan literatur akuntansi dan manajemen, serta implikasi praktis bagi perusahaan, investor, dan pembuat kebijakan dalam mengoptimalkan strategi keberlanjutan dan meningkatkan nilai perusahaan di sektor energi IndonesiaKata kunci : Green Accounting, Corporate Social Responsibility, Nilai Perusahaan, Pertumbuhan Perusahaan, Sektor Energi
PENGARUH MODAL INTELEKTUAL (INTELLECTUAL CAPITAL), PROFITABILITAS, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN Permatasari, Difa; ., Sutapa
Jurnal Ilmiah Penelitian Mahasiswa Vol 4, No 1 (2025): MARET 2025
Publisher : Jurnal Ilmiah Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to examine how Intellectual Capital, Profitability, and Institutional Ownership affect firm value. The investment potential for future business expansion is reflected in the firm of the company, which is maximized by the share price to benefit the owner. The research population is manufacturing companies listed on the IDX between 2020 and 2023. Sampling using purposive sampling technique was the sampling strategy used in this research, and 64 companies were obtained. The company's Annual Report provides secondary data used in this research. Multiple linear regression analysis techniques were used in this research to test the hypothesis. The findings of this study show that VACA, VAHU, Profitability have a significant and positive impact on firm value. Meanwhile, firm value is significantly negatively influenced by STVA and institutional ownership.Keywords: VACA, VAHU, STVA, Profitability, Institutional Ownership, Firm Value
Co-Authors Masruroh, Lailatul Permatasari, Difa Purnomo, Dzaki Abil R Erviana Y