Claim Missing Document
Check
Articles

Found 5 Documents
Search

PERILAKU BERBAGI PENGETAHUAN AKUNTANSI PADA DOSEN AKUNTANSI KOTA BENGKULU: PENDEKATAN THEORY OF PLANNED BEHAVIOR (TPB) Madani Hatta; Baihaqi Baihaqi; Resti Ramahdaniati
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 5 No 1 (2017): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2017
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v5i1.449

Abstract

This study aims to determine the accounting knowledge sharing behavior at accounting lecturer in Bengkulu city, using the model theory of planned behavior influenced by three factor is attitude toward behavior, subjective norm, and perceived behavior control. Attitude toward behavior is influenced by factor self efficacy, social network, and extrinsic reward. While subjective norm is influenced by organization support. The population in this study were all accounting lecturer who worked in public and private universities in the city of Bengkulu using purposive sampling technique, so that the total sample of 62 people and data that can be used in this study were 43 respondents. Analysis technique using the assistance program smartPLS version 3 2.3. The results showed that self efficacy has positive affect on attitude toward behavior, social network has positive affect on attitude toward behavior, extrinsic reward has positive affect on attitude toward behavior, organizational support has positive affect on subjective norm, attitude toward behavior has positive affect on the accounting knowledege sharing behavior, subjective norm has positive affect on the accounting knowledege sharing behavior, and perceived behavior control has positive affect on the accounting knowledege sharing behavior.
Pengelolaan Keuangan Usaha Kecil dan Menengah (UMKM) Berdasarkan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM) di Desa Rindu Hati Kabupaten Bengkulu Tengah Dri Asmawanti-S; Siti Aisyah; Madani Hatta; Eep Priadana
DHARMA RAFLESIA Vol 20, No 1 (2022): JUNI (ACCREDITED SINTA 5)
Publisher : Universitas Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/dr.v20i1.19455

Abstract

Pencatatan Keuangan yang baik dan benar selayaknya dapat diterapkan oleh pelaku UMKM yang aktif. Tujuan kegiatan ini adalah memberikan pemahaman kepada mitra mengenai pentingnya pengelolaan keuangan usaha yang transparan dan akuntabel, memberikan pengetahuan mengenai pengelolaan keuangan yang benar sesuai dengan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM) serta Membantu UMKM dalam menyusun laporan keuangan usahanya sesuai dengan SAK EMKM yang berlaku umum. Kegiatan ini dilaksanakan di Desa Rindu Hati Kabupaten Bengkulu Tengah pada pemilik UMKM Kopi Rindu Hati. Metode kegiatan menggunakan teknik ceramah dan Diskusi. Hasil yang diperoleh adalah sebagian besar pengurus dan pemilik UMKM Kopi Rindu Hati sudah berkeinginan untuk melakukan pencatatan secara akuntabel. Namun, mereka mengharapkan ada pendampingan teknis mendalam dan intens, agar penyusunan laporan keuangan yang dilakukan nantinya sudah sesuai dengan SAK EMKM yang berlaku umum. 
PENGARUH TOTAL QUALITY MANAGEMENT (TQM) DAN INOVASI PRODUK TERHADAP KEUNGGULAN BERSAING Melda Novia Saputri; Madani Hatta
JURNAL FAIRNESS Vol. 12 No. 2 (2022): Vol. 12 No. 2 (2022)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v12i2.36969

Abstract

This study aims to provide empirical evidence of the Effect of Total Quality Management (TQM) and Product Innovation on Competitive Advantage in the Convection and Printing business in Bengkulu City. The data used in this study are primary data, obtained by distributing questionnaires. The sample in this study was 37 convection and printing entrepreneurs in Bengkulu city who had opened a Convection and Printing business that had been operating for at least 5 years. The analysis technique uses the assistance of the SmartPLS 3.0 program. The results showed that Total Quality Management (TQM) contributes to Competitive Advantage and Product Innovation does not conflict with Competitive Advantage.
PENGARUH CORPORATE GOVERNANCE, LEVERAGE, DAN PROFITABILITAS TERHADAP FREE CASH FLOW PADA PERUSAHAAN PERBANKAN DI INDONESIA Wahyudi; Madani hatta
JURNAL FAIRNESS Vol. 13 No. 1 (2023): Vol. 13 No. 1 (2023)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v13i1.37050

Abstract

This study aims to prove the effect of corporate governance, leverage, and profitability on free cash flow by using independent variables, corporate governance, leverage, and profitability, corporate governance was assessed using internal mechanism in the form of a board of commissioners and audit committee calculated based on the effectiveness of the board of commissioners and audit committee. Samples in research this is the company's banks in Indonesia which is listed on the Stock Exchange Indonesia (BEI) in the years 2015 to 2018 and consists of 33 companies . The data used in this study are secondary data, obtained from financial reports from the website www.idx.co.id. The data collection method uses purposive sampling technique. This study uses a quantitative approach. Data were analyzed using regression linear multiple use device software SPSS version 25. The results show that corporate governance has no effect on the level of free cash flow, while leverage and profitability have a positive effect on the level of free cash flow.
KUALITAS SISTEM INFORMASI, KUALITAS INFORMASI DAN PERCEIVED USEFULNESS TERHADAP KEPUASAN PENGGUNA AKHIR SOFTWARE ANALISIS KREDIT Rizky Herawan Putra; Nila Aprila; Fenny Marietza; Madani Hatta
Jurnal Akuntansi Vol. 10 No. 3 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.10.3.245-260

Abstract

Influence of information system quality, information quality and perceived usefulness on end-user satisfaction credit analysis software aims is to prove the effect of information system quality on end-user satisfaction credit analysis software, to prove the effect of information quality on end user satisfaction credit analysis software, to prove the effect of perceived usefulness on end user satisfaction credit analysis software, and last to prove the effect of system quality, information quality and perceived usefulness together on end-user satisfaction credit analysis software at PT. Bank Rakyat Indonesia, Tbk Bengkulu Branch. The data analysis method used is multiple linear regression analysis. Hypothesis testing obtained results are the quality of the information system has been proven to affect the satisfaction of end users of credit analysis software at PT. Bank Rakyat Indonesia, Tbk Bengkulu Branch. This means that LAS applications can increase data processing capacity, have a high-security system, have good data correction facilities. The quality of information has been proven to affect the satisfaction of end users of credit analysis software at PT. Bank Rakyat Indonesia, Tbk Bengkulu Branch, meaning LAS software can increase user satisfaction because the credit analysis conducted can produce accurate, reliable, timely, and relevant data. And the last result is Perceived usefulness is proven to affect the satisfaction of end users of credit analysis software at PT. Bank Rakyat Indonesia, Tbk Bengkulu Branch, meaning that the LAS application is very helpful in completing the analysis quickly, the LAS application is able to increase work effectiveness and the LAS application makes it easier for employees to complete work so as to increase user satisfaction. Keywords: Information System Quality, System Quality, User Satisfaction