Articles
Faktor Budaya Kerja, Remunerasi dan Tehnologi Informasi, yang Mempengaruhi Kinerja Pegawai pada Sekolah Kedinasan
Fatonah, Feti;
Kuntadi, Cris
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 4 No. 4 (2023): Jurnal Ekonomi Manajemen Sistem Informasi (Maret - April 2023)
Publisher : Dinasti Review
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DOI: 10.31933/jemsi.v4i4.1504
Kinerja karyawan sangat menentukan dalam suatu organisasi. Meskipun begitu, banyak faktor yang dapat mempengaruhi kinerja seseorang, sehingga organisasi perlu memahami fenomena hubungan dan pengaruh antara faktor tersebut. Artikel ini merupakan kajian literatur mengenai faktor-faktor yang mempengaruhi kinerja pegawai di sektor pemerintahan yaitu: budaya kerja, kompensasi, dan teknologi informasi. Studi literatur ini bertujuan untuk membuat hipotesis tentang pengaruh ketiga faktor tersebut terhadap kinerja organisasi. Hasil kajian pustaka ini menunjukkan bahwa seluruh variabel penelitian: budaya kerja, kompensasi, dan teknologi informasi, berpengaruh signifikan terhadap peningkatan kinerja pegawai. Kajian ini diharapkan dapat membantu penelitian selanjutnya tentang upaya peningkatan kinerja organisasi di sektor pemerintahan.
Faktor-Faktor Yang Memengaruhi Prestasi Belajar Taruna: Disiplin Belajar, Kemandirian Belajar, dan Motivasi Belajar
Wildan, Muh Wildan;
Agustono, Agustono;
Kuntadi, Cris
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 4 No. 4 (2023): Jurnal Ekonomi Manajemen Sistem Informasi (Maret - April 2023)
Publisher : Dinasti Review
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DOI: 10.31933/jemsi.v4i4.1505
Penelitian terdahulu yang relevan merupakan hal yang sangat penting dalam penulisan artikel ilmiah. Riset tersebut digunakan untuk menunjang landasan teori dan fenomena pengaruh atau hubungan antar variable. Artikel ini mengulas aspek - aspek yang memengaruhi prestasi belajar, yaitu disiplin belajar, kemandirian belajar, dan motivasi belajar, dalam suatu pembahasan studi literatur teknologi pendidikan. Tujuan dari penulisan artikel ini adalah untuk menyusun hipotesis pengaruh antar variabel yang berguna pada riset selanjutnya. Artikel literature review ini menghasilkan: 1) disiplin belajar memengaruhi prestasi belajar dengan sangat baik; dan 2) kemandirian belajar memengaruhi prestasi belajar dengan sangat baik; 3) motivasi belajar memengaruhi prestasi belajar dengan sangat baik.
Pengaruh Teknologi Informasi, Pengendalian Internal dan Kompetensi Pengguna Terhadap Kualitas Sistem Informasi Akuntansi
Ninda Sherly Anggraini;
Cris Kuntadi;
Rachmat Pramukty
Manajemen Kreatif Jurnal Vol. 1 No. 3 (2023): Agustus: Manajemen Kreatif Jurnal
Publisher : Pusat Riset dan Inovasi Nasional
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DOI: 10.55606/makreju.v1i3.1599
In a research or scientific publication, previous research is very important. Theories and phenomena of the relationship or influence between variables are strengthened by previous research or ongoing research. Analysis of the Accounting Information Systems literature is used to analyze aspects that affect the Quality of Accounting Information Systems, particularly Information Technology, Internal Control, and User Competence. The purpose of this article is to develop hypotheses about how different variables interact that can be applied to future research. Scientific work is written using a qualitative approach and library research. Examine the theory and the relationship or influence between variables in books and journals that you find online or offline in the library using Mendeley, Scholar, Google, and other sources. The findings of this literature review are as follows: Information Technology influences the quality of accounting information systems; Internal Control affects the quality of accounting information systems; and User Competence affects the quality of accounting information systems.
Pengaruh Siklus Konversi Kas, Pertumbuhan Penjualan dan Ukuran Perusahaan Terhadap Cash Holding
Bella Nugraheni;
Cris Kuntadi;
Rachmat Pramukty
Manajemen Kreatif Jurnal Vol. 1 No. 3 (2023): Agustus: Manajemen Kreatif Jurnal
Publisher : Pusat Riset dan Inovasi Nasional
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DOI: 10.55606/makreju.v1i3.1601
Previous research or relevant research is very important in a research or scientific article. Previous research or relevant research serves to strengthen the theory and phenomena of the relationship or influence between variables. This article reviews the factors that influence cash holding, namely the cash conversion cycle, sales growth and company size, a study of financial management literature. The purpose of writing this article is to build a hypothesis on the influence between variables to be used in further research. The results of this literature review article are: 1) the cash conversion cycle has an effect on cash holding; 2) sales growth affects cash holdings; and 3) company size has an effect on cash holding.
Factors Influencing Performance-Based Budgeting: Leadership Style, Administrative Improvement and Sanctions
Andrian, Elgy;
Cris Kuntadi
Dinasti International Journal of Economics, Finance & Accounting Vol. 3 No. 5 (2022): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher
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DOI: 10.38035/dijefa.v3i5.1424
Prior research or relevant research is critical in a scientific article. Previous or relevant research strengthens the theory and phenomenon of relationships or influences between variables. This article reviews the factors affecting the preparation of performance-based budgets: leadership style, administrative refinement, and sanctions in a literature study of State Financial Management. This article aims to build a hypothesis of the influence between variables to be used in future research. This literature review article results are 1) leadership style affects Performance-Based Budgeting, 2) Administrative improvement affects the preparation of performance-based budgets, and 3) resources affect performance-based budgeting.
Literature review: the Effect of Company Size, Company Growth, and Company Liquidity on Going Concern Audit Opinion
Winarta, Wiwiek;
Kuntadi, Cris
Dinasti International Journal of Economics, Finance & Accounting Vol. 3 No. 4 (2022): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher
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DOI: 10.38035/dijefa.v3i4.1438
Factors affecting going concern audit opinions have always been the focus of academic research. This article categorizes relevant previous research in Indonesia and analyzes several variables affecting audit opinion. This article examines the relationship or effect of company size, company growth, and company liquidity on going concern audit opinions, a study of auditing literature. This article aims to build a hypothesis of the effect between variables to be used in further research. This literature study shows the following results: 1) Company size has a negative effect on going concern audit opinion; 2) Company growth has a negative effect on going concern audit opinion; 3) Company liquidity has a negative effect on going concern audit opinion. This article provides a reference for more in-depth research on the factors affecting going concern audit opinions.
Factors Influencing the acceptance of SAKTI Application: Perceived Usefulness, Perceived Ease of Use, and Perceived Risk on State Financial Planning and Budgeting
Oktaviyani, Tri;
Kuntadi, Cris
Dinasti International Journal of Economics, Finance & Accounting Vol. 3 No. 5 (2022): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher
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DOI: 10.38035/dijefa.v3i5.1444
Previous research or relevant research is very important in research or scientific articles. Previous research or relevant research serves to strengthen the theory and phenomena of relationships or influences between variables. This article reviews the factors that influence the acceptance of SAKTI, namely: perceived usefulness, perceived ease of use, and perceived risk, a study of state financial management literature. The purpose of writing this article is to build a hypothesis about the influence of variables that can be used in further research. The results of this literature review article are: 1) perceived usefulness affects the acceptance of SAKTI; 2) perceived ease of use affects the acceptance of SAKTI; and 3) perceived risk affects the acceptance of SAKTI.
Budget Absorption's Effectiveness: Budget Implementation Commitment, Human Resource Capabilities, And Budget Planning Accuracy
Cris Kuntadi;
Lia Puspasari
Dinasti International Journal of Economics, Finance & Accounting Vol. 3 No. 6 (2023): Dinasti International Journal of Economics, Finance & Accounting (January-Febru
Publisher : Dinasti Publisher
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DOI: 10.38035/dijefa.v3i6.1497
This article reviews the variables that affect budget absorption effectiveness (Y), which functions as a dependent variable on budget planning accuracy (X1), human resource capabilities (X2), and budget execution commitment (X3), which serves as an independent variable. This article aims to develop a hypothesis for further investigation by showing how different variables interact. The literature review in this article shows the relationship between the accuracy of budget planning (X1) and the effectiveness of budget absorption (Y), the capabilities of human resources (X2) and the effectiveness of budget absorption (Y), and the commitment to budget implementation (X3) and the effectiveness of budget absorption (Y)
Indonesian Government Financial Auditing: A Bibliometric Analysis
Oktaviyani, Tri;
Cris Kuntadi
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 2 (2023): Dinasti International Journal of Economics, Finance & Accounting (May - June 20
Publisher : Dinasti Publisher
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DOI: 10.38035/dijefa.v4i2.1781
Examining the problem of government financial auditing from various past studies will be able to open up new opportunities to find more varied research and to get the renewal of a study, it is necessary to analyze previous research by mapping related research in the field of government financial auditing. This study aims to conduct mapping related to research in the field of government financial auditing in Indonesia published in various Scopus-indexed international journals. This type of research is desk research. The bibliometric analysis method was used in this research. It was found that research on Indonesian government financial audits has emerged since 2011. The total number of articles that discussed the topic and analyzed in this study was 91 articles. The year 2020 was the peak where articles were produced that year with the highest total of 18 articles. Aswar K., Erlina, and Setyaningrum D. were the most productive researchers and the University of Indonesia produced the most articles on the topic of auditing Indonesian government finances in the Scopus journal database. The subject areas with the most publications are Business, Management, and Accounting. Meanwhile, the most cited publication is Transparency of local government in Indonesia. Based on the results of this study, it can be concluded that research on government financial audits in Indonesia is increasing every year and is interesting for further research.
Factors Affecting the Preparation of Government Financial Statements: Application of Government Accounting Standards, Utilization of Information Technology, and Internal Control System (Literature Review of State Financial Management)
Kuntadi, Cris;
Cipto Juwanto;
Muhammad Irvan Zakaria
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 2 (2023): Dinasti International Journal of Economics, Finance & Accounting (May - June 20
Publisher : Dinasti Publisher
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DOI: 10.38035/dijefa.v4i2.1851
Previous research or relevant research is very important in a research or scientific article. Previous research or relevant research serves to strengthen the theory and penomena of relationships or influences between variables. This article aims to review the factors affecting the preparation of government financial statements, namely: the application of government accounting standards, the use of information technology and internal control systems, a literature study of State Financial Management. The purpose of writing this article is to build a hypothesis of influence between variables to be used in future research. The results of this literature review article are: 1) The application of Government Accounting Standards affects the Preparation of Government Financial Statements, 2) The use of Information Technology affects the Preparation of Government Financial Statements, 3) The Internal Control System affects the Preparation of Government Financial Statements.