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All Journal Jurnal Ilmu Manajemen dan Akuntansi Terapan Jurnal Ilmiah Ekonomi dan Manajemen
Noor Salim
Sekolah Tinggi Ilmu Ekonomi Totalwin
Economics, Econometrics & Finance Other

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PENGARUH SKALA USAHA UMUR PERUSAHAAN DAN KOMPLEKSITAS TUGAS PENGELOLA UMKM TERHADAP PENGGUNAAN SISTEM INFORMASI AKUNTANSI Noor Salim; Kiswoyo Kiswoyo
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 11 No 2 (2020): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36694/jimat.v11i2.336

Abstract

The purpose of this study was to determine the effect of business scale, age of the company, and the complexity of the task of managing Micro, Small and Medium Enterprises on the use of accounting information systems. This research was conducted on the manager of Micro, Small and Medium Enterprises furniture in Jepara Regency. Samples were obtained as many as 100 respondents. Methods of data collection using a questionnaire. The data analysis technique used multiple regression analysis with the help of the SPSS program. The results of the study show that (1) Business scale has a positive effect on the use of accounting information systems. (2) Company age has no effect on the use of accounting information systems. (3) The complexity of the tasks of MSME managers has a positive effect on the use of accounting information systems.
PERAN KINERJA KEUANGAN SEBAGAI PEMODERASI PENGUNGKAPAN SUSTAINABILITY REPORTING DAN INTANGIBLE ASSETS TERHADAP NILAI PERUSAHAAN Sari Rahmadhani; Noor Salim
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 1 (2024): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i1.954

Abstract

This research aims to examine the impact on financial performance of sustainability reporting factors and intangible assets that can influence company value in the post-Covid 19 pandemic. The sample in this research is 49 companies that are listed on the Indonesia Stock Exchange and submitted good sustainability reports from 2019 to by 2021. By applying Moderated Regression Analysis (MRA), the results show that financial performance strengthens the influence of sustainability reports on company value. Likewise, financial performance strengthens the influence of intangible assets on company value. High financial performance plays an important role in strengthening sustainability reporting and intangible assets so that they increase or decrease in line with firm value. The results of this research contribute to companies to transparently disclose conditions in sustainability reports and intangible assets can interact with the company's financial performance to increase company value, especially external factors beyond control that are less supportive.
Co-Authors Kiswoyo Kiswoyo Sari Rahmadhani