Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Proceeding Of International Conference On Education, Society And Humanity
Rina Bukit
Fakultas Ekonomi Universitas Sumatera Utara
Religion Humanities Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
THE INFLUENCE OF FLEXIBLE WORKING SPACE ON ACCOUNTING INFORMATION SYSTEMS EFFECTIVITY Masnul, Mazli Wardhani; Maksum, Azhar; Bukit, Rina; Junita, Afrah
PROCEEDING OF INTERNATIONAL CONFERENCE ON EDUCATION, SOCIETY AND HUMANITY Vol 2, No 1 (2024): Second International Conference on Education, Society and Humanity
Publisher : PROCEEDING OF INTERNATIONAL CONFERENCE ON EDUCATION, SOCIETY AND HUMANITY

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

Abstract

Accounting information system (AIS) is an organizational component that is responsible for preparing financial information to assist management in making decisions. Utilization of AIS will improve quality, reduce costs, increase the accuracy of decision making and share knowledge. A reliable accounting information system as a means of information in implementing state expenditure should be implemented and does not experience obstacles in its implementation even through implementation of flexible working space. It is hoped that changes to the work system through flexible working spaces will continue to support the achievement of the effectiveness of the accounting information system run by the organization. This research analyzes the effect of implementing flexible working space on the effectiveness of accounting information systems, with the research population being the State Treasury Office and its counterparts in the North Sumatra region. Research data was obtained through a questionnaire on Google Form and processed using Structural Equation Modeling (SEM) using smartPLS application. The results of this study indicate that FWS has a positive and significant effect on AIS effectiveness.
ANALYSIS OF THE INFLUENCE OF GOOD CORPORATE GOVERNANCE ON COMPANY VALUE WITH PROFITABILITY AS A VARIABLE MODERATION IN MANUFACTURING COMPANIES LISTED ON INDONESIA STOCK EXCHANGE Sirait, Fransiska; Bukit, Rina; Bulan Siregar, Narumondang
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 4 (2022): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i4.317

Abstract

This study aims to determine the effect of good corporate governance, namely the size of the board of commissioners, managerial ownership, institutional ownership, independent commissioners and risk management on firm value in manufacturing companies listed on the Indonesia Stock Exchange. In addition, this study also aims to determine whether profitability can be used as a moderating variable in the model.The research design is a causal relationship research with a quantitative approach. The sample in this study was 57 manufacturing companies listed on the IDX from 2016 to 2020. The type of data used in this study is secondary data. The sampling technique used was purposive sampling. And the data analysis technique used multiple linear regression analysis and interaction test (moderating) which was carried out with the help of SPSS software.The results in this study indicate that partially the size of the board of commissioners has no significant effect on firm value. Institutional ownership has a negative and significant effect on firm value. Managerial ownership, independent commissioners and risk management have a positive and significant impact on firm value. Meanwhile, profitability cannot moderate the size of the board of commissioners, institutional ownership, managerial ownership, independent commissioners and risk management on firm value in manufacturing companies listed on the Indonesia Stock Exchange.
Co-Authors Afrah Junita Azhar Maksum Masnul, Mazli Wardhani Sirait, Fransiska Siregar, Narumondang Bulan