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All Journal Indonesian Management and Accounting Research Jurnal Akuntansi Trisakti
Hasnawati Zainal
Faculty of Economics and Business - Trisakti University
Economics, Econometrics & Finance

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Are ERP and Organization Capability can be Enablers of Green Supply Chain Management ? A viewpoint from employees’ perception Hasnawati Zainal; Milan Oresky
Indonesian Management and Accounting Research Vol. 17 No. 2 (2018): Indonesian Management and Accounting Research
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (356.308 KB) | DOI: 10.25105/imar.v17i2.3907

Abstract

The objectives of this research are to see the influence of Enterprise Resource Planning (ERP) implementation and organizational capability toward Green Supply Chain Management (GSCM) practices. GSCM practices are seen through green purchasing, cooperation with customers, and investment recovery practices. ERP implementation is measured using integration, configuration, and adaptation of the organization information system. Meanwhile, organization capabilities are measured by information access, product innovation, and flexibilities.This research uses a convenience sampling technique by distributing questioner 60 respondents. They are employees who work in different types of companies. The results showed that ERP implementation influences the practice of cooperation with customers, while ERP practices do not influence green purchasing and investment recovery practices.  Organizational capabilities also do not influence the practice of GSCM.
APAKAH BESARAN INSENTIF, KOMPLEKSITAS TUGAS, DAN PENGETAHUAN BERPENGARUH TERHADAP PERTIMBANGAN AUDIT? Mega Ayu Lestari; Hasnawati Zainal
Jurnal Akuntansi Trisakti Vol. 6 No. 2 (2019): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (5183.739 KB) | DOI: 10.25105/jat.v6i2.5475

Abstract

This research aims to examine and analyze the influence of work incentives, task complexity, and knowledge of auditors to audit judgment. This research is a qualitative research using primary data from the questionnaire. The sampling method used is convenience sampling, obtained with a sample of 144 auditor respondents from 21 Public Accountants Firm in DKI Jakarta Region registered in Directorate of Indonesian Institute of Certified Public Accountants. The data analysis technique is Structural Equation Model (SEM) based on Analysis Of Moment Structure (AMOS) with AMOS analysis tool 24. This research shows that work incentive and auditor's knowledge have positive and significant influence to audit judgment, while for task complexity has a negative and significant effect on audit judgment.
Co-Authors Mega Ayu Lestari Milan Oresky