Garuda - Garba Rujukan Digital

Pengaruh Struktur Organisasi Terhadap Kualitas Sistem Informasi Akuntansi Pada Pt. Kunci Inti Transindo Jakarta Imas Rosmiati; Arlis Dewi Kuraesin
Jurnal Ilmiah Akuntansi Kesatuan Vol. 9 No. 2 (2021): JIAKES Edisi Agustus 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i2.875

Changes in an accounting information system always depend on an organizational structure, and the quality of the accounting information system will affect the success of the organizational structure. The purpose of conducting this research is to determine the extent of the influence of the Organizational Structure on the Quality of the Accounting Information System at PT. Kunci Inti Transindo Jakarta. The research results are expected to prove that the given model can be used as a solution to the quality problems of the accounting information system. In this study the population is PT.Kunci Inti Transindo located in North Jakarta with 89 employees. The sample obtained is by using a data collection technique by giving a questionnaire to the employees of PT. Kunci Inti Transindo Jakarta's core. The method used in analyzing the data is a simple linear regression analysis method and through a quantitative approach. The results prove that the Organizational Structure has a positive effect on the Quality of the Accounting Information System by 81.4%. and the remaining 18.6% is influenced by factors other than this study. This means that a quality organizational structure will result in a maximally integrated information system.. Key words: Structure, organization, and quality, information system, accounting

Access through road in Pahing Hamlet, Sukadana Village, Kuningan Regency as a means of improving the community's economy Saefullah, Aep; Radjawane, Louise Elizabeth; Sutrisno, Eko; Santoso, Aprih; Kuraesin, Arlis Dewi
International Journal of Financial, Accounting, and Management Vol. 5 No. 3.1 (2023): December (Special Issue)
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v5i3.1.1929

Purpose: This study aims to investigate and examine the effects of improved road access on the economy of residents of Pahing Hamlet, Sukadana Village, and Kuningan Regency. Research methodology: The research method used was qualitative, involving data collection through field observations, in-depth interviews, and documentation . Results: The findings indicate that improved access to the through-road in Sukadana Village significantly enhanced the economic condition of the Pahing Hamlet community. Enhanced road access enables farmers and local traders to reach markets and potential customers more easily, thereby improving accessibility and mobility of goods. This positively affects local income, business growth, and community economic empowerment. Limitations: Although improved road access yields tangible benefits, some limitations of this study should be acknowledged. First, this research is limited to Pahing Hamlet in Sukadana Village; thus, generalizing the results should be approached with caution. Second, the study does not thoroughly examine other factors such as supporting infrastructure and government policies, which also affect community economic improvement. Contribution: This study contributes to a better understanding of the potential advantages of village economic empowerment in rural development and identifies strategies that can be implemented in other rural areas. It recommends that governments and development organizations prioritize supporting village economic empowerment initiatives and collaborate closely with local communities to overcome the challenges and obstacles to implementation.

Pengaruh Tata Kelola Perusahaan Dan Budaya Organisasi Terhadap Kualitas Laporan Keuangan Cv. Kadinya Citra Boga Periode 2015-2020 Cahyadi, Putri Marlena; Kuraesin, Arlis Dewi
Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Vol. 1 No. 1 (2022): JANUARI-JUNI
Publisher : Badan Penerbitan Fakultas Pertanian Universitas Ratu Samban

The problem in this study is the influence of corporate governance and organizational culture on the quality of the financial statements of CV. Kadinya Citra Boga and aims to determine the effect of corporate governance and organizational culture on the quality of the financial statements of CV. Kadinya Citra Catering. This type of research is quantitative by using primary data obtained from the questionnaire results. The population in this study was 63 people, while the sample used was 63 respondents, the results of the determination of the sample used a saturated sample. The data analysis technique used in this study used the questionnaire method, for data processing using SPSS version 26 statistical software. The results of the study indicate that corporate governance has an effect on the quality of financial reports. Meanwhile, the organizational culture variable also has a significant effect on the quality of financial reports. Simultaneously, corporate governance and organizational culture have a significant effect on the quality of financial reports. This is the same as the research conducted by Suhaini in 2018 with the title The influence of corporate governance and organizational culture on the quality of financial reports with the result that corporate governance and organizational culture have a significant effect on the quality of financial reports. Therefore, companies must pay attention to corporate governance issues so that they can be improved and the organizational culture is made comfortable and healthy to improve the quality of financial reports.

Determinants of financial reporting quality moderated by compensation: evidence from Nagari-owned enterprises Olivia, Hastuti; Muliadi, Selamat; Ginanjar, Yogi; Kuraesin, Arlis Dewi; Yanti, Evi Maulida
JAS (Jurnal Akuntansi Syariah) Vol 9 No 1 (2025): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v9i1.2484

Purpose – This research analyses the influence of accounting application technology, work experience, and educational background on financial report quality moderated by compensation. Method – This research used a causally associative approach and a quantitative method. Employees of Nagari-owned enterprises (BUMNag) in West Sumatera province were included in this research. Purposive sampling was used to choose the 99 employees that made up the research sample. Data was analyzed using partial least squares-structural equation modelling (PLS-SEM) with SmartPLS. Findings – The results indicate that accounting application technology, work experience, and educational background positively affect the quality of financial reports. However, compensation does not affect the quality of BUMNag's financial reports in West Sumatera province. Compensation can strengthen the effect of accounting application technology and work experience on quality financial reports. However, it cannot moderate the relationship between education background and financial report quality. Implications – Theoretically, this study can enrich the literature on factors that influence the quality of financial reports, especially in the context of public sector organizations such as BUMNag. Practically, it can improve the quality of financial reports by developing policies related to the use of accounting technology and improving HR competencies through training and recruitment based on educational background and work experience.

Access through road in Pahing Hamlet, Sukadana Village, Kuningan Regency as a means of improving the community's economy Saefullah, Aep; Radjawane, Louise Elizabeth; Sutrisno, Eko; Santoso, Aprih; Kuraesin, Arlis Dewi
International Journal of Financial, Accounting, and Management Vol. 5 No. 3.1 (2023): December (Special Issue)
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v5i3.1.1929

Purpose: This study aims to investigate and examine the effects of improved road access on the economy of residents of Pahing Hamlet, Sukadana Village, and Kuningan Regency. Research methodology: The research method used was qualitative, involving data collection through field observations, in-depth interviews, and documentation . Results: The findings indicate that improved access to the through-road in Sukadana Village significantly enhanced the economic condition of the Pahing Hamlet community. Enhanced road access enables farmers and local traders to reach markets and potential customers more easily, thereby improving accessibility and mobility of goods. This positively affects local income, business growth, and community economic empowerment. Limitations: Although improved road access yields tangible benefits, some limitations of this study should be acknowledged. First, this research is limited to Pahing Hamlet in Sukadana Village; thus, generalizing the results should be approached with caution. Second, the study does not thoroughly examine other factors such as supporting infrastructure and government policies, which also affect community economic improvement. Contribution: This study contributes to a better understanding of the potential advantages of village economic empowerment in rural development and identifies strategies that can be implemented in other rural areas. It recommends that governments and development organizations prioritize supporting village economic empowerment initiatives and collaborate closely with local communities to overcome the challenges and obstacles to implementation.

The Role of Transition Finance, Renewable Energy Investment, and Climate Risk Management on the Financial Performance of Energy Companies in Indonesia Rahmiyanti, Sev; Wijayanti, Iin; Zulva, Khusnatul; Kuraesin, Arlis Dewi; Rahman, Kristanti
West Science Social and Humanities Studies Vol. 4 No. 03 (2026): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v4i03.2701

This study examines the role of transition financing, renewable energy investment, and climate risk management in influencing the financial performance of energy companies in Indonesia amid the global transition toward a low-carbon economy. A quantitative approach was employed using primary data collected from 75 managers and professionals in the energy sector through a structured questionnaire measured on a five-point Likert scale. The data were analyzed using SPSS version 25 through descriptive statistics, validity and reliability tests, classical assumption tests, and multiple linear regression analysis. The results indicate that transition financing has a positive and significant effect on financial performance, suggesting that access to sustainable financing mechanisms supports corporate financial stability during the energy transition. Renewable energy investment also shows a significant positive influence, indicating that investment in clean energy technologies enhances operational efficiency and long-term competitiveness. Furthermore, climate risk management significantly affects financial performance, highlighting the importance of identifying and mitigating climate-related risks to maintain corporate financial resilience. Simultaneously, the three variables significantly influence financial performance with an R² value of 0.480, indicating that 48% of the variation in financial performance can be explained by the model. These findings demonstrate that the integration of sustainable financial strategies and environmental risk management practices can improve the financial performance of energy companies, while also contributing empirical evidence to the literature on climate finance and corporate sustainability and offering practical insights for managers, investors, and policymakers in supporting the transition toward sustainable energy systems.

Title

Found 16 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 16 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 16 Documents
Search