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Pengaruh Pengetahuan Sistem Informasi Akuntansi Dan Tingkat Pendidikan Terhadap Keberhasilan Usaha Mikro Kecil Dan Menengah Di Kota Batam Elsa Mailani Damanik; Erni Yanti Natalia
Prosiding Vol 5 (2023): SNISTEK
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/psnistek.v5i.8085

Abstract

The purpose of this study is to ascertain how the level of education and SIA knowledge affect the success of MSMEs. The sample for this study consists of MSME actors working in the food and beverage industry. One interpretation of quantitative research techniques is that they are positivism-based research techniques. The results of the hypothesis test were t count 2.100 > t table 1.660 and Sig 0.001. <0.05, so it can be concluded that the AIS Knowledge variable has a significant influence on business success. The education level variable obtained a t count value of 5.742 > Sig 0 point 000 > 0 point 05 and t table 1 point 660. Therefore, it can be said that a major factor affecting business success is the level of education. In light of this, it can be said that Ho is rejected and Ha is accepted, or, to put it another way, that the independent variables simultaneously have a significant impact on the dependent variable.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KECENDERUNGAN KECURANGAN AKUNTANSI Yupianti Yupianti; Erni Yanti Natalia
J-MACC Vol 6 No 2 (2023): Oktober
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v6i2.4747

Abstract

In the business of world, fraud or deviant behavior is often encountered, one of which is accounting fraud. Accounting fraud is an act that is against the law and is an act of dishonesty committed by someone inside or outside a company. The purpose of this study was to determine the influence of internal control, observance of accounting rules, and individual morality on the tendency toward accounting fraud. The sample used is non-probability sampling by applying a random sampling methodology to 100 company employee respondents in the departments of accounting, finance, purchasing, and the like in Batam City. Multiple linear regression analysis approaches were employed in this study's data analysis to both assess the dependent variable's dependency on each independent variable and the dependent variable's influence on the independent variables. The results of the study show that adherence to accounting rules and individual morality have a partially significant effect on the tendency toward accounting fraud. Internal control partially has no significant effect on the tendency for accounting fraud