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Nurabiah
Universitas Mataram
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Jurnal Akuntansi

 1 
PENGARUH SISTEM INFORMASI AKUNTANSI PENGGAJIAN TERHADAP EFEKTIVITAS PENGENDALIAN INTERNAL (STUDI PADA HOTEL DI KABUPATEN LOMBOK TENGAH) Rahdien Badu Alam; Animah Animah; Nurabiah Nurabiah
JURNAL AKUNTANSI Vol 10 No 2 (2022): JURNAL AKUNTANSI VOL. 10 NO. 2 DESEMBER 2022
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v10i2.3295

Abstract

This study aims to examine whether the payroll accounting information system has an effect on hotel internal control in Central Lombok Regency. The approach used is quantitative data. The population in this study were all hotels in Central Lombok Regency as many as 88 based on data on the website of the Central Statistics Agency of West Nusa Tenggara Province in 2021 (https://ntb.bps.go.id/), with the sample criteria being employees who carry out functions in the accounting or finance department and HR at the hotel. The sampling technique used is a saturated sample with a sampling result of 103 respondents. The collected data is processed using the smartPLS version 4.0 software. The results of this study indicate that the payroll accounting information system has a positive effect on the effectiveness of hotel internal controls in Central Lombok Regency. The results of this study support the Theory of Reasoned Action (TRA) theory which explains that a person or individual will realize that an accounting information system will produce benefits for the user.
Co-Authors Aditya Fajar FR Akram, Akram Alamsyah Alamsyah Amira Salsabila Suryana Animah Animah Animah Animah Animah Animah Animah Ayudia Sokarina Baiq Anggun Hilendri Baiq Anggun Hilendri L Baiq Anggun Hilendri Lestari Baiq Auliya Salsabilla Baiq Nafarani Herwanda Humaera Bambang Bambang Bambang bambang bambang Bambang Bambang Bambang Bambang Biana Adha Inapty Bq. Anggun Hilendri Desi Intan Berlianawati Dwi Anggara Ristami Dwiky Wibowo Dyah Sima Puspa Sari Eka Puspitasari Eko Haris Munandar Elin Erlina Sasanti Eni Indriani Epa Pradila Fadhli Dzal Khaliq Pratama Felicia Handoyo Fitriyah, Nur FR, Aditya Fajar Hariyati, Ketut Hayatunnupus, Baiq Maulidia Herlina Pusparini Hijratul Aeni Milenia Hilendri, Bq. Anggun I Dewa Gede Eka Cipta Darma I Gede Pasek Suryadnyana Putra Ilma Nopita Sari Indri Mustiani Irawan Susanto Isnawati Isnawati Isnawati, Isnawati Laelatur Rahmah Lalu Muhamad Yafi Satria Wardana Lestari, Baiq Anggun Hilendri Lilil Handajani Linda Sari Lukman Efendy Lukman Effendy Lukman Effendy Lukman Effendy Lukman Effendy Mayani, Kinanti Azzahara Mely Dwi Nurmalasari Muh Reski Nadia Ersy Mithasarinama Ni Nyoman Ira Indriyanthi NINA KARINA KARIM Nina Karina Karim NUR FITRIYAH Nur Fitriyah Nur Fitriyah NURHIKMAH NURHIKMAH Nurkholik Iskandar Nurkholik Iskandar Nurul Al Firah Palahiah Pusparini, Herlina Putri Cantika Putri Diana Rahdien Badu Alam Rendi Ardiansyah Riani, Ni Putu Dera Rini Ridhawati Rr. Sri Pancawati Martiningsih S.Pd. M Kes I Ketut Sudiana . Silpya Raudatul Ulfiany Sofia Marwati Sonia Nuryati SUCIARNI RAMADHAN Suhaedi, Wirawan Suharli Kusuma Wahidatul Husnaini Yunia, Fira Yusli Mariadi Yusli Mariadi Yusli Mariadi Yusli Mariadi Yusvita Aprilyan Zikriani, Santun Wahyu Zuhrotul Isnaini