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All Journal Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Jurnal Revenue : Jurnal Ilmiah Akuntansi Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF) Journal of Applied Business, Taxation and Economics Reseach Batara Wisnu : Indonesian Journal of Community Services Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Bussman Journal : Indonesian Journal of Business and Management Management Science Research Journal Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia Jurnal Ilmiah Pengabdian Kepada Masyarakat
Evi Dora Sembiring
Universitas Bina Bangsa
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Journal : Bussman Journal : Indonesian Journal of Business and Management

 1 
PENGARUH PENERAPAN ICT (INFORMATION, COMMUNICATION, TECHNOLOGY) TERHADAP SISTEM INFORMASI AKUNTANSI DALAM MENINGKATKAN KINERJA ORGANISASI DENGAN BUDAYA SEBAGAI VARIABEL MODERASI Evi Dora Sembiring; Elvin Bastian; Dadan Ramdhani
Bussman Journal : Indonesian Journal of Business and Management Vol. 1 No. 2 (2021): Bussman Journal | Mei - Agustus 2021
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v1i2.50

Abstract

This study aims to find empirical evidence about the influence of Influence Application of ICT (Information, Communication, Technology) against the accounting information systems in improving organizational performance with culture as a moderating variable (Empirical Study on manufacturing companies in Cilegon). The sampling method used in this research is purposive sampling method and obtained samples are 75 employees at the company's existing manufacturing city of Cilegon. Data were analyzed using the software Partial Least Square (PLS). Research shows that a variable scheme of ICT (Information, Communication, Technology) positive effect significantly to the accounting information system, a variable scheme of ICT have a positive influence significant in improving the performance of the organization with a culture as a moderating variable and accounting information systems have a positive influence significantly on the performance of the organization (Empirical Study on manufacturing companies in Cilegon).
PENGARUH KOMITE AUDIT, KOMISARIS INDEPENDEN DAN STRUKTUR KEPEMILIKAN TERHADAP INTEGRITAS LAPORAN KEUANGAN: Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Kimia Evi Dora Sembiring; Muhammad Angga Anggriawan; Sari Putri Pertiwi
Bussman Journal : Indonesian Journal of Business and Management Vol. 2 No. 1 (2022): Bussman Journal | Januari - April 2022
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v2i1.93

Abstract

This study aims to analyze the effect of the audit committee, independent commissioners and ownership structure on the integrity of financial statements. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the chemical sub-sector for the period 2018-2021. The data used in this study is secondary data, which comes from the annual report. The sampling technique used is purposive sampling with the number of companies as many as 12 times 4 periods to 48 sample data. Methods of data analysis using SPSS version 26 program, namely descriptive statistics, classical assumption test and multiple regression analysis. The results of this study indicate that partially the audit committee has a positive effect on the integrity of the financial statements, the Independent Commissioner has a negative effect on the integrity of the financial statements. The ownership structure has no effect on the integrity of the financial statements. Meanwhile, simultaneously, the audit committee, independent commissioner and ownership structure affect the integrity of the financial statements
Co-Authors Ade Samsinar Alpinah Damayanti Alvin Prasetio Anggriawan, Muhammad Angga Dadan Ramdhani Deti Sulistiawati Deti Susilawati Deti Susilawati Deti Susilawati Dini Martinda Lestari Ekanindya, Ria Elvin Bastian Fiesty Utami Fika Alawiatul Billah Firli Agusetiawan Shavab Firli Agusetiawan Shavab Firli Fuadi Fuadi JEFRI, ULFI Khaerul Anwar Mohamad Husni, Mohamad Muhamad Shidqi Muhammad Angga Anggriawan Novi Handayani Novi Handayani Nurul Afifah, Panisya Pertiwi, Sari Putri Putri, Devia Ervinah Rahayu, Noviyani Samsinar, Ade Sari Putri Pertiwi Sendy Risky Shavab, Firli Shavab, Firli Agusetiawan Surachman Surachman Susilawati, Deti Vani Khusnul Khotimah