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All Journal International Journal of Supply Chain Management Accounting Profession Journal (APAJI) JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Dwiarso Utomo
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Industrial & Manufacturing Engineering Transportation

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The Effect of Accounting Information Systems to Facilitate Supply Chain Management in Retail Companies: Evidence form Indonesia Dwiarso Utomo; Entot Suhartono; Zaky Machmuddah
International Journal of Supply Chain Management Vol 9, No 3 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (279.438 KB)

Abstract

Abstract— This study aims to determine the effect of the ability of users of Accounting Information Systems (AIS) to improve the Supply Chain Management (SCM) performance, the involvement of users of AIS, and top management support on the performance of AIS in retail companies. The population in the study were 23 retail companies in the Central Java Region. The sample in this study amounted to 69 respondents. The sampling technique in this study was purposive sampling. Data collection was done through a questionnaire and data were analyzed using multiple linear regression analysis. Based on the results of the analysis that has been done, there is a significant influence between the independent variables on the performance of AIS at retail companies in the Central Java region simultaneously. Whereas partially, the information system user capability and top management support had a significant effect on the performance of AIS, on the contrary the information system involvement variable did not significantly influence the performance of AIS in retail companies in the Central Java region.
Dampak Pembiayaan Murabahah, Mudharabah, dan Musyarakah pada Profitabilitas Bank Umum Syariah Anggita Dyah Primasari; Zaky Machmuddah; Dwiarso Utomo
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 5 No. 2 (2024): JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v5i2.11700

Abstract

The purpose of this study is to examine the effect of financing for Islamic Commercial Banks (BUS) on profitability. The financing includes murabahah, mudharabah, and musyarakah financing. BUS is used as the research population, for the sample is selected according to the established criteria. SPSS version 20 is used as a data processing tool. The findings of the study indicate that only mudharabah financing affects profitability. While murabahah financing and musyarakah financing do not affect profitability. The implication of this study is the importance of BUS to pay attention to the type of financing carried out because it will affect profitability, considering that the Islamic banking business in Indonesia has grown quite rapidly and is competitive.
PENGARUH GOOD CORPORATE GOVERNANCE, PROFITABILITAS, DAN RISIKO PERUSAHAAN TERHADAP TAX AVOIDANCE Tasyawala Rahmika Ratu Devi; Dwiarso Utomo
Accounting Profession Journal (APAJI) Vol. 7 No. 2 (2025): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v7i2.345

Abstract

Penelitian ini bertujuan dari penelitian ini untuk menguji secara empiris komite audit, komisaris independen, kepemilikan institusional, profitabilitas, dan risiko perusahaan terhadap tax avoidance. Penelitian ini menggunakan data sekunder yang berasal dari laporan tahunan perusahaan yang terdaftar di Bursa Efek Indonesia. Perusahaan sektor industrial dari bursa tersebut dipilih menggunakan metode sampling pada tahun 2021-2023. Analisis kuantitatif menggunakan teknik regresi berganda dengan bantuan software SPSS 25. Hasil penelitian menunjukkan bahwa komite audit, komisaris independen, kepemilikan institusional, dan profitabilitas tidak berpengaruh signifikan terhadap tax avoidance. Sedangkan, risiko perusahaan berpengaruh signifikan terhadap tax avoidance.
Co-Authors Anggita Dyah Primasari Entot Suhartono Machmuddah, Zaky Tasyawala Rahmika Ratu Devi