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All Journal Jurnal Ilmiah Psikologi Terapan Jurnal Konseling dan Pendidikan Indonesian Journal of Disability Studies Indigenous: Jurnal Ilmiah Psikologi FIKRI : Jurnal Kajian Agama, Sosial dan Budaya Jurnal Ilmu Gizi : Journal of Nutrition Science JURNAL PENDIDIKAN TAMBUSAI Jurnal Kreativitas PKM JIKA: Jurnal Ilmu Keuangan dan Perbankan Psikostudia : Jurnal Psikologi Al-Tamimi Kesmas: Jurnal Ilmu Kesehatan Masyarakat (Journal of Public Health Sciences) Jurnal Mantik Communicare : Journal of Communication Studies Communication Avant Garde Jurnal Ilmiah Dinamika Sosial JURNAL KESEHATAN MERCUSUAR At-Tarbawi : Jurnal Pendidikan, Sosial dan Kebudayaan Reswara: Jurnal Pengabdian Kepada Masyarakat LEGAL BRIEF Spektrum Sipil Journal of Management and Bussines (JOMB) Psyche: Jurnal Psikologi International Journal Of Science, Technology & Management (IJSTM) Jurnal Pengabdian Masyarakat (ABDIRA) Edu Cendikia: Jurnal Ilmiah Kependidikan Abdi Psikonomi Journal of Education Research Share: Jurnal Ekonomi dan Keuangan Islam Jurnal Riset Kedokteran Jurnal Riset Akuntansi Journal of Accounting and Finance Management (JAFM) Proceeding ISETH (International Summit on Science, Technology, and Humanity) Journal of International Conference Proceedings Prosiding University Research Colloquium Bandung Conference Series: Accountancy International Journal of Entrepreneurship and Sustainability Studies Innovative: Journal Of Social Science Research Jurnal Pendidikan Terapan Sammajiva: Jurnal Penelitian Bisnis dan Manajemen MIMBAR : Jurnal Sosial dan Pembangunan Ahsana: Jurnal Penelitian dan Pengabdian kepada Masyarakat Gudang Jurnal Multidisiplin Ilmu Journal of Social Science and Business Studies Jurnal Ilmu Komunikasi UHO : Jurnal Penelitian Kajian Ilmu Komunikasi dan Informasi Journal of Sustainable Transformation Bagimu Negeri : Jurnal Pengabdian Kepada Masyarakat Kajian Akuntansi Jurnal Ilmiah Farmasi Simplisia JFARM (Jurnal Farmasi) Artinara Asian Journal of Islamic Psychology Jurnal Pengabdian Masyarakat Mandira Cendikia (JPKM-MC) Kesejahteraan Bersama : Jurnal Pengabdian dan Keberlanjutan Masyarakat Amwaluna: Jurnal Ekonomi dan Keuangan Syariah Gudang Jurnal Ilmu Kesehatan
Rini Lestari
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Transportation Other

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Journal : Kajian Akuntansi

 1 
THE EFFECT OF KNOWLEDGE MANAGEMENT IMPLEMENTATION ON EMPLOYEE PERFORMANCE Prayogo, Dehan Kukuh; Lestari, Rini
Kajian Akuntansi Vol. 25 No. 1 (2024): March 2024
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v25i1.3485

Abstract

Abstract In a company, it is very necessary to monitor and improve the performance of its employees. Employee performance is important for the company because with good performance, employees can contribute to the company's success in achieving the company's vision and mission. The variable that can affect employee performance is knowledge management. The purpose of this study is to explain whether or not knowledge management affects employee performance at PT Berlio Anugrah Putra. This research method uses a quantitative survey method. The data source used was obtained from employees of PT Berlio Anugrah Putra. In addition, the sampling technique in this study used non-probability sampling with convenience sampling technique. The population in this study consisted of all employees of PT Berlio Anugrah Putra with approximately 500 employees, so a sample of 89 respondents was obtained. The analytical tool used in this research is SmartPLS version 3.2.9. The results of this study indicate that knowledge management affects employee performance.   Keywords:         Knowledge Management, Employee Performance, Company Success
THE EFFECT OF RESPONSIBILITY ACCOUNTING IMPLEMENTATION ON MANAGERIAL PERFORMANCE Lestari, Rini; Aryana, Salman
Kajian Akuntansi Vol. 25 No. 1 (2024): March 2024
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v25i1.3502

Abstract

Most organizations must be able to keep up with all the progress in order to achieve a goal, so adequate managerial performance is needed. The variables that can affect organizational performance with the application of Accountability Accounting so that the organization can achieve its objectives effectively and efficiently. The purpose of this study was to determine the effect of the application of Accountability Accounting on managerial performance at Amil Zakat Institutions in Bandung City and Cimahi City. This research method uses a descriptive method with a quantitative approach. The primary data sources used data obtained from managers of Amil Zakat Institutions in Bandung City and Cimahi City. The research sampling technique used nonprobability sampling with convenience sampling technique and received a sample of 61 respondents. The analytical tool used in this research is SmartPLS version 3.2.9. The results of this study indicate that the application of accountability accounting affects managerial performance.   Keywords     : Managerial Performance, Responsibility Accounting Implementation.
ENVIRONMENTAL MANAGEMENT ACCOUNTING AND GOOD CORPORATE GOVERNANCE MECHANISMS ON ENVIRONMENTAL PERFORMANCE Lestari, Rini; Faturrahman, Muhammad Akbar
Kajian Akuntansi Vol. 25 No. 2 (2024): September 2024
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v25i2.5064

Abstract

This study aims to examine the effect of environmental management accounting and good corporate governance mechanisms on the environmental performance of manufacturing companies. The measurement of environmental management accounting used in this study uses content analysis, while the measurement of GCG uses 4 sub-variables, namely independent board of commissioners, managerial ownership, institutional ownership, and audit committee. Furthermore, the measurement of environmental performance refers to the PROPER score. The research method used is verification with a quantitative approach, using purposive sampling and producing a total sample of 32 manufacturing companies spread across Indonesia. The results of this study indicate that the application of environmental management accounting and the audit committee has an influence on environmental performance, while the independent board of commissioners, managerial ownership, and institutional ownership have no effect on environmental performance.   Keywords     : Environmental Management Accounting, Good Corporate Governance Mechanisms, Manufacturing Companies, PROPER.
USABILITY TESTING ON THE POINT OF SALES SHARIA APPLICATIONS: KAASHIR Suangga, Asri; Lestari, Rini; Sukarmanto, Edi; Hartanto, Rudy; Anandya, Andhika; Nasrizal Akbar
Kajian Akuntansi Vol. 26 No. 1 (2025): June 2025
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v26i1.4525

Abstract

This research aims to carry out Usability Testing on the Kaashir Application. Usability Testing is a method of evaluating the usability of software that aims to increase the usability of an application/product by conducting analysis, identifying problems, measuring efficiency, measuring convenience, and determining user satisfaction. Usability Testing is carried out on the Kaashir application to determine the ease of use of the application, such as ease of understanding features and memory of feature locations. Several stages must be carried out in carrying out Usability Testing, namely conducting research on the application, preparing recitation scenarios, looking for respondents or testing subjects, creating a standard questionnaire, and carrying out usability analysis of the results of respondents and questionnaires. Based on the results of this research, it was concluded that Kaashir has an excellent level of ease to learn and understand. The efficiency in speeding up work, especially recording stock and sales, is also outstanding. Apart from that, the various features in this application are also easy to remember, with a very good level of user satisfaction. As an application that is still in the development process, there are not many errors in this application. Errors that occur are easy to overcome.
Co-Authors A. Rivai Beta Abd. Hakim Adisti, Mutiara Agita Swastika Azzahra Putri Agung, Rizki Nugraha Agustin, Nurlaylla Afdar Aldi Nubli Alif Ramadhan, Nur Alvionita, Ulva Andhika Anandya Annas, Annisa Nuraisyah Annida Khofiatul Islami Annisa, Nazma Nur Arista, Tia Artyasto Jatisidi Aryana, Salman Ashfi Raihana, Permata Asiska Permata Dewi Aspiranti , Tasya Astuti, Medya Aprilia Audina Sopharia, Moza Ayi Abdurahman Azzahra, Sabrina Bastiana Bastiana Bintang Malam Bintarto Wicaksono Dafa Arsalan Damanik, Kiki Fadilah Dehan Kukuh Prayogo Derlina . Doddy Wihardi Dwi Anjani Dwiyatmi Sulasminah Edi Sukarmanto Edison Edison Elizabeth Yohanes Eny Purwandari Epi Fitriah Fadhila Ainun Nafi Fadloli, Alfiandra Daffa Nur Fajar, Maharani Farah Amalia Faris Bintang Faturrahman, Muhammad Akbar Fauziah, N. Eva Fitria, Yanti Friesca Berlianie Poetri Gea Clarissa Agustin Hafiz Hamdani Hapsari, Arie Hariyadi, Hariyadi Helmi Hammam Wicaksono Hilda Hijrianti Ima Amaliah Imadanty, Aqilah Larasati Indah Novita Sari Ivty Damayanti Izzaturahman, Muhammad Khalid Jamaludin . Jati, Rocky Prasetyo Jaya, Nanda Juliarta, Grace Tessalonika Kania Nurcholisah Kiara Amala Shabela Kirana Hayu Kinanthi Komalasari, Neneng Maya Komaran, Muhammad Dhafin Kony Putriani Kristanty, Shinta Kristinasari, Dinda Ayu Larasati Indah Pratiwi Lestari, Dwi Pratiwi Lokananta, Arbi Cristional Lukman Nurhakim Luthfi Nurwandi Made Dewantari Maharani, Nayla Mahmudin Nst, Anjar Malay, Irvan Marcella Putri Nabila Mazidatus Sa’adah Meidina, Tatiana Meilina, Ragil Tri Meilita Aullia Putri Mey Maemunah Mona Tindas Gustiana Muhamad Stiadi Muhammad Akbar Faturrahman Muhammad Fakhri Ramadhan mulyati mulyati Napitupulu, Ilham Hidayah Nasrizal Akbar Nasution, Ramadhani Syafitri Ni Made Yuni Gumala Niar Astaginy Nisa, Sifa Uswatun Nunung Nurhayati Nur Afifah NUR AINI Nur Samsyah Nurdin Bukit Nurfahmiyati Nurjaya, Dimas Nurlaily Ade Syamsuri Nurlela, Yuli Panggayuh, Dimas Galih Pasaribu, Eva Pinontoan, Nexen Alexandre Prasetyaningrum, Juliani Prasetyo, Yoyok Prayogo, Dehan Kukuh Pupung Purnamasari PUTRA, RICKY WIDYANANDA Putra, Taqwa Putri, Adzkia Aunillah Putri, Sapna Kartika Rachman, Dinda Fauziyah Rafi Rafsanjani Permadi Rahmada, Suci Ayu Rahmadhani Chan Rahmah, Rizki Aulia Rahmayati, Dinda Ramadhona, Cantika Faiza Ria Setia Sari Rima Rachmawati Rina Puspita Sari Rina Puspitasari Ririn Sri Kuntorini Riswan Riswan Rita Juliani Riyodina G. Praktikto Rosdiana, Yuni Royanti, Royanti Rudy Hartanto Safina Salsabilla Sahyar . Said, Awayundu Salmaa Tasya Salman Aryana Saragih, Leitary M Saragih, Leitary Marswilla Septian, Alnendi Septiawardani, Helmi Setia Asyanti Setia, Asyanti Sihombing, Sarah Sinaga, Debby Yuliana Siti Aisyah Hanim, Siti Aisyah Siti Rahayu Siti Romizatul Halawiyah Sonia Sonia, Sonia Sri Fadilah Sri Yuspita Suangga, Asri Suciana, Sri Suhada, Siti Suhati Sujatmiko, Eka Pangestika Sy. Nurul Syobah Syahidah, Wafa Hana Tasya Aspiranti Taufik Nur Insan Taufik Taufik Thomson Parluhutan Nadapdap, Thomson Parluhutan Tsarwah, Almira Khayyira Upit Sarimanah Usmi Karyani Veronika, Anggun Natasya Wahyu Margi Sidoretno Wahyuningtyas, Innez Assyffa Andien Wardhani, Ossy Firstanti Widiyanti, Alvira Wijoyo, Agung Wulandani, Nur Yani Sofiani Yayu Yuliarti Yuhka Sundaya Yuli Afmi Ropita Sari Yulianita Rahayu Yulis Setyawati Zahra, Wulan Aulia Zulmansyah