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Journal : ProBisnis : Jurnal Manajemen

The Influence of Payroll and Internal Control on the Effectiveness of Accounting Information System Rara Prastiwi; Harsi Romli; Vhika Meiriasari
ProBisnis : Jurnal Manajemen Vol. 14 No. 3 (2023): June: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

This study aims to determine how much influence the payroll information system and wage information system have on the effectiveness of internal control by conducting tests using SPSS version 23. This research was conducted on respondents who were employees at PT Pratama Palm Abadi with a total sample size of 70 respondents. This research uses quantitative methods and the analysis used is multiple linear regression analysis. The results of the first regression analysis prove that the payroll information system (X1) has a significant effect on the effectiveness of internal control, which means that H1 is proposed to be accepted. With the increase in the payroll information system, it has a positive impact on increasing the effectiveness of internal control. This means that the payroll information system has a positive effect on the effectiveness of internal control. The second regression result proves that the wage information system (X2) has a positive effect on the effectiveness of internal control, which means that H2 is accepted. Together the variables of the wage information system (X1) and the wage information system (X2) have a positive effect on the effectiveness of internal control
The Effect of Emotional Intelligence, Self-Confidence and Learning Behaviour on the Level of Accounting Understanding Silvia Mulianingsih; Harsi Romli; Rafika Sari
ProBisnis : Jurnal Manajemen Vol. 14 No. 3 (2023): June: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

This study aims to analyze and describe the influence of emotional intelligence, self-confidence and learning behavior on the level of understanding of accounting. The data collection method in the study was carried out by survey method using primary data obtained through questionnaires or questionnaires. The population in this study were accounting students at Indo Global Mandiri Palembang University, class of 2018 to class of 2020. The number of samples taken in this study were 70 students. Samples were taken and in determining the size or number of samples needed in this study using the slovin formula. Emotional Intelligence, Self-Confidence and Learning Behavior as independent variables and Level of Understanding of Accounting as the dependent variable. The data analysis technique used is descriptive statistical analysis. The results of the research that has been done show that: (1) There is no significant effect between emotional intelligence variables on the level of understanding of accounting. (2) There is a significant influence between the variables of self-confidence on the level of understanding of accounting. (3) There is no significant effect between learning behavior variables on the level of understanding of accounting. (4) There is a simultaneous influence between the variables of emotional intelligence, self-confidence and learning behavior on the level of understanding of accounting
The Influence of Environmental Costs and Company Size on The Level of Corporate Social Responsibility (CSR) Heri Anggraini; Harsi Romli; Vhika Meiriasari
ProBisnis : Jurnal Manajemen Vol. 14 No. 3 (2023): June: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

This study aims to examine the effect of environmental costs and company size on the level of Corporate Social Responsibility (CSR). Environmental costs are measured using cost divided by profit, company size using the natural logarithm (Ln) of total assets, and Corporate Social Responsibility (CSR) is measured using the number of items disclosed by the company divided by the number of items that should be disclosed by the company. This type of research is quantitative. The population in this study are all mining companies listed on the Indonesia Stock Exchange (IDX) with an observation period starting from 2019 to 2021. The sampling technique used is the purposive sampling method, in order to obtain a total of 22 mining companies that have met the specified criteria. has been established. The data source used is secondary data in the form of annual reports obtained from www.idx.co.id. In this study, data analysis techniques used the SPSS (Statistical Package for Social Science) 26 software application. The results showed that environmental costs had a significant effect on the level of Corporate Social Responsibility (CSR). And company size has a significant effect on the level of Corporate Social Responsibility (CSR).