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All Journal Jurnal Akuntansi dan Pajak ACCOUNTHIK : Journal of Accounting and Finance International Journal of Economics, Business and Accounting Research (IJEBAR) Budimas : Jurnal Pengabdian Masyarakat Jurnal Ilmiah Akuntansi Green Economics: International Journal of Islamic and Economic Education
yuwita ariessa pravasanti
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Religion Humanities Economics, Econometrics & Finance Education Social Sciences Other

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PENGARUH SISTEM INFORMASI AKUNTANSI DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN DENGAN  KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING PADA PEGAWAI BUMDES DAN KARYAWAN JANTI PARK Noviana Musafa’Ati; Rukmini Rukmini; Yuwita Ariessa Pravasanti
Jurnal Ilmiah Akuntansi Vol. 1 No. 3 (2024): Agustus : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/7c1j0457

Abstract

This research was conducted to determine the effect of accounting information systems, work motivation on Janti Park employee performance through job satisfaction as an intervening variable. The research method uses primary data by filling out a questionnaire. The sample data collection technique uses the Slovin technique. Data analysis methods include descriptive statistical tests, validity tests, reliability tests, classical assumption tests, normality tests, multicollinearity tests, autocorrelation tests, multiple linear regression tests, F tests, t tests, R2 tests. Partially, the influence of accounting information systems and work motivation influences employee performance. However, there is one hypothesis result that has no effect, namely the accounting information system on job satisfaction.
ANALISIS SISTEM AKUNTANSI KEUANGAN DAERAH, PEMANFAATAN TEKNOLOGI, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN KOMPETENSI SUMBER DAYA MANUSIA SEBAGAI VARIABEL MODERASI: (STUDI KASUS PADA SKPD KOTA SURAKARATA) Ika Arum Nurisma; Maya Widyana Dewi; Yuwita Ariessa Pravasanti
Jurnal Ilmiah Akuntansi Vol. 1 No. 3 (2024): Agustus : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/g4q1f732

Abstract

This study aims to examine the influence of the implementation of local government financial accounting systems, utilization of technology, and internal control systems on the quality of financial reports with human resource competence as a moderating variable. The data used in this research are primary data collected through a questionnaire distributed directly to respondents. The questionnaire was distributed to 100 employees in the finance and administrative departments of 25 SKPD in the city of Surakarta. The data analysis method used is Moderated Regression Analysis (MRA). The results of this study indicate that the implementation of local government financial accounting systems, utilization of technology, and internal control systems have an impact on the quality of financial reports. Furthermore, this research also proves that human resource competence is able to moderate the influence of local government financial accounting systems on the quality of financial reports. However, in this study, human resource competence was not able to moderate the influence of technology utilization and internal control systems on the quality of financial reports.
Co-Authors Afaf Nur Maesyaroh Aulia Noor Rohmah Al Qomariah Cincin Ayu Wulandari Desy Nur Pratiwi desy nur pratiwi Doddy Setiawan Eva Putri Larasati Ika Arum Nurisma Maya Widyana Dewi Nita Maina Noviana Musafa’Ati Novica Indriaty Rakyan Nanda Jayanegara Rukmini Rukmini Sri Laksmi Pardanawati Suprihati Suprihati Yoga Putra Pratama