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All Journal Akuisisi : Jurnal Akuntansi Journal of Civil Engineering and Vocational Education
Dian Paramita
UK PETRA
Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Engineering Environmental Science Transportation

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Pengaruh Sistem Informasi Akuntansi dan Teknologi Informasi Pada Kinerja Keuangan Paramita, Dian; Zahara, Inna
Akuisisi : Jurnal Akuntansi Vol 21, No 1 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i1.2470

Abstract

Accounting information system and information technology cannot be ignored in the preparation of SME financial reports which are needed for internal and external purposes. This research aims to analyze the influence of accounting information systems and information technology on financial performance in Small and Medium Enterprises (UKM) in Sleman Regency, as well as the moderating role of financial literacy in the relationship between accounting information systems and information technology. As a sampling method, this research uses a purposive sampling technique. The number of samples used was 61 respondents who were registered with the Sleman Regency Cooperatives and Small Business Service and had complete company profiles for research purposes. Data was collected through questionnaires. Data analysis in this research was carried out using the SEM-PLS (Partial Least Square) method. The research results show that accounting information systems and information technology have a positive and significant influence on financial performance. In addition, financial literacy acts as a moderator in the impact of accounting information systems and information technology on financial performance.
Evaluation of Waste Management Performance in Pariaman City Using Life Cycle Assessment (LCA) Paramita, Dian; Aziz, Rizki; Indah, Shinta
CIVED Vol. 10 No. 3 (2023): September 2023
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/cived.v10i3.326

Abstract

Pariaman City's waste generation in 2022 is 38.26 tons/day. Waste management in Pariaman City is still not optimal, resulting in waste piling up in TPA South Tungkal. The waste reduction value at the research location after processing with BSF larvae can reduce 0.005 tons/day or 0.02% of the total waste generation in Pariaman City. The environmental impacts in waste management studied are Global Warming Potential (GWP), Acidification Potential (AP), and Eutrophication Potential (EP). Reducing the environmental impact of processing organic waste has been carried out, the smallest impact reduction results were obtained, namely in scenario 1, namely processing organic waste with BSF larvae in waste banks and TPS 3R. The results obtained were the impact characterization value from comparing several impact categories. GWP value 32,060,838.136 103 kg CO2-eq, AP 0.00246 x103 SO2-eq, and EP 0.00134 x103 kg PO4-3. So it can be concluded that scenario 1 has a smaller GWP, AP, and EP impact on the environment compared to scenario 0 and is used as the best alternative scenario for waste management in Pariaman City
Co-Authors Jacky Cahyadi Maria Nala Damadjanti Rizki Aziz Shinta Indah Zahara, Inna