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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Akuntansi dan Bisnis
Andi Asrihapsari
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Adopsi Information Technology Fashion terhadap Kinerja Keuangan Perusahaan dan Legitimasi Perusahaan Andi Asrihapsari
Jurnal Akuntansi dan Bisnis Vol 13, No 2 (2013)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v13i2.142

Abstract

This research aims to get empirical evidence about: the influence of information technology fashion adoption toward company’s financial performance and corporate reputation, and the influence of competitive strategy typology, information technology maturity, and firm size toward information technology fashion adoption. In this research, there are one independent variable namely information technology fashion adoption, two dependent variables namely company’s financial performance and corporate reputation, and also three antecedent variables namely competitive strategy typology, information technology maturity, and firm size. The method of gathering data applied in this research is survey with questionnaire instrument. The population sample in this study was the entire restaurant and cafe company that provides free hotspot services in Indonesia. Sampling was conducted at the restaurant and cafe which provide free hotspots service in the region of Yogyakarta and Surakarta, with purposive sampling criteria. Based on the criterion of sample taking have been determined, a 42 final sample of research can be gained. In order to know about the degree of probability to adopt information technology fashion, 28 eligible samples is obtained to be analyzed. To analyze the data in this research, path analysis is used in which the data are processed by using SmartPLS ver.2.0.M3. In general, this research indicates that information technology fashion adoption gives significant positive influence to company financial performance and corporate reputation. Information technology maturity and firm size give significant positive influence to information technology fashion adoption. On the contrary, the influence of competitive strategy typology toward information technology fashion adoption is not significant.
Exploring Human Resource Competence and Management Performance of a Village-Owned Enterprise Putri Nugrahaningsih; Andi Asrihapsari; Vidia Ayu Satyanovi; Labbaika Dwi Ayu Rahmawati; Denty Arista; Lina Nur Ardila
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 5, No 3 (2022)
Publisher : Jur. Akuntansi, Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v5i3.009

Abstract

This study aims at investigating the competence of human resources of BUMDes Blulukan in managing the business that leads to green entrepreneurship. This study uses a qualitative descriptive method using interviews and questionnaires as a data collection technique The conclusion of the study shows that the human resources in the BUMDes have adequate competence and level of understanding on green entrepreneurship, as seen from the effort in managing waste by creating products with higher selling points to improve the village communities' welfare in yielding innovative products from waste and generating income for village community products with high-selling values.Abstrak Tujuan penelitian ini adalah melihat kemampuan Sumber Daya Manusia studi kasus pada BUMDES Blulukan dalam mengelola bisnis yang mengarah kepada green entrepreneurship. Penelitian ini menggunakan metode deskriptif kualitatif dengan cara wawancara dan penyebaran kuesioner sebagai teknik pengumpulan datanya. Kesimpulan penelitian menunjukkan bahwa kemampuan dan tingkat pemahaman SDM BUMDES terkait green entrepreneurship sudah cukup baik dengan melakukan pemanfaatan pengelolaan sampah menjadi nilai jual yang dapat meningkatkan kesejahteraan desa pada produk inovasi berupa pemanfaatan limbah sampah yang sebelumnya menjadi keresahan desa diolah menjadi produk yang menghasilkan nilai jual. 
Kinerja Modal Intelektual Industri Perbankan Di Indonesia: Apakah Corporate Governance Berpengaruh? Isna Putri Rahmawati; Andi Asrihapsari; Vidia Ayu Satyanovi; Nasyi'ah Hasanah Purnomowati
JRAK: Journal of Accounting Research and Computerized Accounting Vol 14 No 1 (2023): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v14i1.5799

Abstract

The purpose of this study is to provide empirical evidence regarding the effect of corporate governance (CG) practices on the performance of a company's intellectual capital. CG practices studied are the proportion of independent commissioners, the number of commissioners, and the number of audit committees. The dependent variable in this study is the performance of intellectual capital as measured by Value Added Intellectual Capital (VAIC). The sample for this research is banking companies listed on the Indonesia Stock Exchange in 2015-2021 with a total of 248 observations. The results of this study are independent commissioners can improve the performance of intellectual capital. However, the board of commissioners and the audit committee do not affect intellectual capital performance.
Co-Authors Denty Arista Isna Putri Rahmawati Labbaika Dwi Ayu Rahmawati Lina Nur Ardila Nasyi'ah Hasanah Purnomowati Nugrahaningsih, Putri Vidia Ayu Satyanovi