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All Journal Jurnal Mirai Management Jurnal Riset Akuntansi dan Keuangan SULTANIST: Jurnal Manajemen dan Keuangan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Dharmas Education Journal (DE_Journal) Jurnal Media Informatika AKADEMIK: Jurnal Mahasiswa Humanis Jurnal Ekonomika Dan Bisnis Jurnal Indonesia Sosial Teknologi Jurnal Ekonomi, Teknologi dan Bisnis Jurnal Akuntansi Nommensen
Jadongan Sijabat
Universitas HKBP Nommensen Medan
Religion Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Public Health Social Sciences Other

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Journal : Jurnal Riset Akuntansi dan Keuangan

 1 
PENGARUH INTERAKSI TOTAL QUALITY MANAGEMENT DAN SISTEM PENGHARGAANTERHADAP KINERJA MANAJERIAL (Studi Empiris Pada Hotel di Kota Medan) Sijabat, Jadongan
Jurnal Riset Akuntansi & Keuangan Vol 6 No. 2 Tahun 2020
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v6i2.1060

Abstract

Penelitian ini merupakan suatu studi mengenai system akuntansi manajemen. Penelitian ini bertujuan untuk menguji pengaruh TQM terhadap kinerja manajerial dengan system penghargaan sebagai variabel moderating. Penelitian ini dilakukan dengan mensurvei para manajer hotel berkuatitas tinggi di kota Medan. Unit analisisnya adalah para manajer hotel level menengah. Terdapat tujuh puluh tujuh kuesioner yang diterima, dan dianalisis dengan regresi sederhana dan interaksi perkalian. Hasil menunjukkan bahwa terdapat pengaruh langsung antara penerapan TQM terhadap kinerja manajerial. Hasil juga menunjukkan bahwa terdapat pengaruh interaktif antara TQM dan system penghargaan terhadap kinerja manajerial.
STUDI PENGARUH SISTEM INFORMASI AKUNTANSI, SISTEM PENGENDALIAN INTERNAL DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PT. MUJUR TIMBER DI MEDAN SIJABAT, JADONGAN; LESTARY S, ANGELY AYU
Jurnal Riset Akuntansi & Keuangan Vol 8 No. 2 Tahun 2022
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v8i2.2117

Abstract

The objectives of this study are: 1) to determine the effect of accounting information systems on the quality of financial statement. 2) to determine the effect of the internal control system on the quality of financial statement, 3) to determine the effect of human resource competence on the quality of financial statement. Research data were collected using a questionnaire to 35 employees at PT. Mujur Timber in Medan. The sampling technique used is the saturated sample. Data were analyzed using multiple regression analysis with the help of SPSS version 25 program. The results showed that the accounting information system had a significant effect on the quality of financial statement, the internal control system had a significant effect on the quality of financial statement, and the competence of human resources had a significant effect on the quality of financial statement.
Co-Authors Adanan Silaban Amran Manurung, Amran Anisa, Priendly Anugerah, Billy Berliana Lumban Gaol, Manatap Butar, Juwita Riama Anzelina Butar Gaol, Manatap Berliana Lumban Ginting, Dwitri Hariaty Hamonangan Siallagan LESTARY S, ANGELY AYU Mariati Munte, Mei Hotma Munte, Mei Hotma M. Munte, Mei Hotma Mariati Munthe, Mei Nanda, Sertika Elvi Panggabean, Solomon Slow Perangin-angin, Marlina Sihombing, Elisa Siringoringo, Magdalena Judika Sitompul, Putri Ruth Amanda Tohang, Uli Nurhaida Br