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Faktor-Faktor yang Mempengaruhi Kesuksesan Sistem Enterprise Resource Planing (ERP) pada Perusahaan Perbankan Okfidsa Java W; Christiyaningsih Budiwati; Lulus Kurniasih
Jurnal Akuntansi dan Bisnis Vol 14, No 2 (2014)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v14i2.162

Abstract

This study aims to analyze factors affecting the Enterprise Resource Planning (ERP) system success in banking. This research was conducted at Bank Mandiri as Surakarta. This research was conducted by the method of primary data. The data are drawn from questionaires distributed to the employees of Bank Mandiri who use the SAP system in Surakarta. This study used purposive sampling technique. The number of samples in this study was 81 (eightty one). The analytical method used is multiple regression analysis to test this hypothesis. The results of this study found that system quality, individual impact, workgroup impact and organizational impact, significant influence on ERP system success, whereas information quality hasn’t significant influence on ERP system success.
Karakteristik Perusahaan, ISO 14001, dan Pengungkapan Lingkungan: Studi Komparatif di Indonesia dan Thailand Septalia Rahmawati; Christiyaningsih Budiwati
Jurnal Akuntansi dan Bisnis Vol 18, No 1 (2018)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (308.312 KB) | DOI: 10.20961/jab.v18i1.268

Abstract

This study aims to examine the difference of environmental disclosures between the Indonesian and Thailand mining companies, also to examine the effects of the characteristics of the companies and ISO 14001 towards environmental disclosures. This study uses firm size, firm age and profitability for the companies’ characteristics. The companies’ environmental disclosures were measured with the newest GRI G4 index. This study also uses the mining companies’ annual reports in 2014-2016 that are listed in the Indonesia Stock Exchange (IDX) and the Stock Exchange of Thailand (SET) as the secondary data population. Furthermore, the number of samples in this research are 117 samples from 22 mining companies in Indonesia and 17 mining companies in Thailand that were generated by using purposive sampling method. The first objective has been examined by using Independent Samples T Test and it obtained a result that there are differences of environmental disclosure between Indonesia and Thailand mining companies. Meanwhile, the second and third objectives of this research were examined by using multiple regression analysis. The result shows that there are significant positive effects given by the firm size, the firm age and ISO 14001. Moreover, the profitability gives no significant positive effect towards environmental disclosures.Studi ini bertujuan untuk meneliti perbedaan pengungkapan lingkungan perusahaan pertambangan di negara Indonesia dan Thailand, serta meneliti karakteristik perusahaan dan ISO 14001 pengaruhnya terhadap pengungkapan lingkungan. Studi ini menggunakan ukuran perusahaan, umur perusahaan, dan profitabilitas untuk karakteristik perusahaan. Pengungkapan lingkungan perusahaan diukur dengan indeks GRI G4 terbaru. Studi ini menggunakan populasi data sekunder dari laporan keuangan perusahaan-perusahaan pertambangan yang terdaftar pada Bursa Efek Indonesia (BEI) dan Bursa Efek Thailand (SET) tahun 2014-2016. Studi ini menggunakan sampel penelitian purposive sampling yaitu sebanyak 117 sampel dari 22 perusahaan pertambangan di Indonesia dan 17 perusahaan pertambangan di Thailand. Uji beda digunakan untuk tujuan penelitian pertama dan hasilnya terdapat perbedaan pengungkapan lingkungan di Indonesia dan Thailand. Uji regresi linier berganda digunakan untuk tujuan penelitian kedua dan ketiga. Hasil menunjukkan adanya pengaruh positif signifikan yaitu ukuran perusahaan, umur perusahaan, dan ISO 14001 terhadap pengungkapan lingkungan serta tidak adanya pengaruh antara profitabilitas terhadap pengungkapan lingkungan perusahaan.
Peningkatan Kualitas dan Kuantitas Kerajinan Rotan Menuju Trangsan Desa Wisata dalam rangka Meningkatkan Ekspor Sri Suranta; Santoso Tri Hananto; Christiyaningsih Budiwati; M. Syafiqurrahman
Wikrama Parahita : Jurnal Pengabdian Masyarakat Vol. 3 No. 1 (2019)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jpmwp.v3i1.1066

Abstract

The purpose of implementing community service is the Export Product Development Program (EPDP) to increase the quantity and quality of rattan production, and increase the sale of rattan products. Small and Medium Enterprises (SMEs) involved as many as 2 (two) SMEs in Trangsan village, namely the Three Colors Rattan UKM, and the Wayan Rotan UKM with the problem of scarcity of raw materials and purchasing methods not optimal, equipment that is not feasible to use, layout not optimal, designs that change frequently. The solutions offered are training, including training in raw material purchasing methods, tool management training, and product design training, as well as upgrading equipment. The output of community service activities is that rattan production increased by more than 10% for three-color UKM, Rattan and 29% increase in UMKM production, Wayan Rotan.
Faktor-faktor Yang Mempengaruhi Pengungkapan Lingkungan Pada Perusahaan BUMN Dan BUMS Hafid Nur Hidayat; Christiyaningsih Budiwati
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 7 No 1 (2019): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purposes of this research is to analyze factors that affect environtmental disclosure to SOE and POE during 2014-2017. There are several factors that affect the environmental disclosure of the company. These factors are environmental performance, profitability, leverage, ROA, and firm size. The sample used was 46 companies that listed in Indonesia Stock Exchange during 2014–2017 with several selection criteria. This research used multiple regression analysis. The result shows that environmental performance and firm size has positive effect in SOE and POE environmental disclosure. While profitability, leverage, and ROA has negative effect in SOE and POE environmental disclosure.