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All Journal Media Ekonomi dan Manajemen Jurnal Ekonomi Bisnis dan Akuntansi
Aprilia Whetyningtyas
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering

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Determinan Penggunaan Informasi Akuntansi Pada Usaha Kecil Menengah (UKM) Aprilia Whetyningtyas
Media Ekonomi dan Manajemen Vol 31, No 2 (2016): Peningkatan Kinerja UMKM Menghadapi Persaingan Global
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (233.987 KB) | DOI: 10.24856/mem.v31i2.412

Abstract

ABSTRACT            This research examines the influence of business size, training on accounting, and performance expectancy on the use of accounting information of Small and Medium Enterprises (SME’s). The respondents of this research are the owner of 52 Small and Medium Enterprises (SME’s) in Kudus. Technical data analysis using multiple linear regression.            The results of hypothesis examination showed that business size, training on accounting and performance expectancy had positive and significant  affect on the use of accounting information of Small and Medium Enterprises (SME’s).  Keywords: Business Size, Training on Accounting, Performance Expectancy, Accounting Information  ABSTRAKPenelitian ini menguji pengaruh  skala usaha, pelatihan akuntansi, dan ekspektasi kinerja  terhadap penggunaan informasi akuntansi pada UKM. Sampel dalam penelitian ini adalah pemilik usaha kecil dan menengah di kota Kudus, sejumlah 52 responden. Analisis data menggunakan analisis regresi linier berganda.Hasil pengujian hipotesis menunjukkan bahwa skala usaha, pelatihan akuntansi dan ekspektasi kerja  berpengaruh positif dan signifikan terhadap penggunaan informasi akuntansi UKM. Kata kunci: Skala Usaha, Pelatihan Akuntansi, Ekspektasi Kinerja, Informasi Akuntansi
PENGARUH KINERJA LINGKUNGAN, PENGUNGKAPAN LINGKUNGAN, PERPUTARAN KAS, DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS Eva Mustika; Aprilia Whetyningtyas; Dianing Ratna Wijayani
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 1 No. 3 (2021): Desember : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (329.754 KB) | DOI: 10.55606/jebaku.v1i3.98

Abstract

This study aims to examine the effect of environmental performance, environmental disclosure, cash turnover, and inventory turnover on profitability. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2016-2019. The sampling method of this study used purposive sampling which resulted in 99 samples. The data analysis technique used is panel data regression. The results of this study are environmental performance has a positive effect on profitability, while environmental disclosure, cash turnover, and inventory turnover has no effect on profitability.
Co-Authors Dianing Ratna Wijayani Eva Mustika