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All Journal Jurnal Akuntansi dan Keuangan (JAK)
Dewi Sukmasari
Fakultas Ekonomi dan Bisnis Universitas Lampung
Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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PENGARUH PENGENDALIAN INTERNAL, SISTEM INFORMASI AKUNTANSI, MOTIVASI KERJA DAN KAPASITAS SUMBER DAYA MANUSIA TERHADAP KINERJA KARYAWAN Friska Septriyanda Patraini; Fajar Gustiawaty Dewi; Dewi Sukmasari
Jurnal Akuntansi dan Keuangan (JAK) Vol 26 No 1 (2021): JAK Volume 26 No 1, Januari 2021
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (867.738 KB) | DOI: 10.23960/jak.v26i1.237

Abstract

Layoffs carried out by construction companies are caused by the weak performance of employees working at the company. Apart from being based on labor issues, layoffs are also influenced by internal problems in construction service companies. Given this phenomenon, it is necessary to conduct research on the performance of construction company employees. In order to improve employee performance, internal control is needed that can reduce the occurrence of actions that are not in accordance with the rules. Where good internal control is shown by an efficient and effective accounting information system, especially in presenting information in accordance with the needs of management and other parties who need it. In addition, employee performance can also decrease, this is due to a decrease in work motivation in employees. Work motivation is also related to the capacity of human resources, so that employee performance must be supported by the capacity of competent human resources to provide optimal benefits.
PENGARUH PENGENDALIAN INTERNAL DAN TUNJANGAN TERHADAP KINERJA PEGAWAI PADA PENGADILAN TATA USAHA NEGARA BANDAR LAMPUNG Yil Mustopa; Maidiana Astuti H; Dewi Sukmasari
Jurnal Akuntansi dan Keuangan (JAK) Vol 27 No 1 (2022): JAK Volume 27 No 1, 2022
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v27i1.299

Abstract

This study aims to analyze the effect of internal control and benefits on employee performance at PTUN. The sample was determined by saturated sampling technique and obtained 42 PTUN employees. This research is a type of quantitative research. Data analysis methods used in this study include reliability test, validity test, R2 determination test, multiple regression analysis test, f test (simultaneous), t test (partial). The results of the study indicate that the internal control variables and allowances have a positive and significant effect on employee performance at the Bandar Lampung State Administrative Court as seen from the significant value of 0.000 0.05. The results of this study are expected that the internal control variables can be used as guidelines by management in improving employee performance. Keywords: internal control, benefits and employee performance.
Co-Authors Fajar Gustiawaty Dewi Friska Septriyanda Patraini Maidiana Astuti H Yil Mustopa