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All Journal EKONOMIS : Journal of Economics and Business
Mutiara Candra
Universitas Andalas
Economics, Econometrics & Finance

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Pengaruh Struktur Kewenangan, Karakteristik Sistem Informasi Keuangan Daerah dan Perilaku Manajer Terhadap Kesadaran Akan Biaya (Studi Empiris Pada Pemerintah Kota Solok) Mutiara Candra
Ekonomis: Journal of Economics and Business Vol 4, No 1 (2020): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (521.851 KB) | DOI: 10.33087/ekonomis.v4i1.115

Abstract

This research aimed to identify and to get empirical evidence of the effect of the structure of authority that is broken down into formal and informal authority structures, the characteristics of regional financial information systems and managers' behavior on cost consciousness. This study was 37 SKPD registered in Solok city with a total sample of 74 people consisting of leaders and treasurer office / agency / office at SKPD in Solok city. Dependent variable in this research is the cost consciousness and independent variable that is authority structure (structure of formal authority and structure of informal authority), Characteristics of regional financial information systems and manager behavior. The hypothesis is tested by using multiple regression analysis using SPSS version 14. This study shows the test results that manager behavior does not affect the cost consciousness, while formal, informal authority structures and Regional financial information systems have a significant effect on the cost consciousness. 
Faktor-Faktor yang Mempengaruhi Penggunaan Informasi Akuntansi dengan Ketidakpastian Lingkungan Bisnis Sebagai Variabel Moderasi (Pada UKM di Kota Padang) Mutiara Candra; Rita Rahayu; Denny Yohana
Ekonomis: Journal of Economics and Business Vol 4, No 2 (2020): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v4i2.146

Abstract

This study discusses the study and study of accounting knowledge, accounting training, owner education, business scale, company age, and organizational culture of SME owners regarding the use of accounting information in making decisions, using environmental change as a moderating variable. The sample selection method is purposive sampling. This study uses the SmartPLS Ver 2 M3 software to analyze the relationship of accounting, owner education, business scale, company age, and organizational culture to the use of accounting information using the environment as a moderating variable. Testing instruments using reflective constructs and formative constructs is done through testing two research models to see strong moderating variables (Environmental Uncertainty) increasing each variable X to variable Y. The findings of this study are accounting knowledge, accounting training, accounting training, business scale, company age and organizational culture do not influence the use of accounting information, while the owner / manager education influences the use of accounting information. An uncertain business environment cannot moderate the influence of accounting knowledge, accounting training, owner education, business scale, company age and organizational culture on the use of accounting information 
Co-Authors Denny Yohana Rahayu, Rita