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Pengaruh Orientasi Profesional terhadap Konflik Peran: Partisipasi Anggaran dan Orientasi Tujuan Sistem sebagai Variabel Moderating (Studi pada Kantor Akuntan Publik di DKI Jakarta dan Bandung) Lidya Agustina; Christine Dwi Karya Susilawati
Jurnal Akuntansi Vol. 1 No. 2 (2009)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v1i2.376

Abstract

The purpose of this research is to analyze and examine the hypothesis effect of professional orientation on role conflict with budgetary participation and system goal orientation as a moderating variabel. The respondent of this research is auditor in manager and partner level, who are working in accounting firm in DKI Jakarta and Bandung. The method that is used in this research is causal. Sampling technique employed in this research is simple random sampling. Cross-sectional is also used in this research. It is also using simple regression analysis to exemine the effect of professional orientation on role conflict, and moderated regression analysis to exemine the effect with moderating variable. The result of this research shows that professional orientation give effect to role conflict. Budgetary participation gives a positive effect to professional orientation with role conflict correlation. Altough system goal orientation gives a negative effect to professional orientation with role conflict correlation. Keywords: professional orientation, budgetary participation, system goal orientation, role conflict.
PENGARUH KUALITAS SISTEM INFORMASI, PERCEIVED USEFULNESS TERHADAP KEPUASAN PENGGUNA SISTEM INFORMASI AKUNTANSI Princessa Siahaya; Christine Dwi Karya S
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 2 No. 4 (2025): Juni
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v2i4.1830

Abstract

Sistem Informasi yang baik diharapkan dapat memberikan informasi yang berkualitas dan bermanfaat bagi manajemen, khususnya pengguna Sistem Informasi Akuntansi. Oleh karena itu, kinerja SIA harus diperhatikan. Tujuan penelitian ini adalah untuk melihat bagaimana Kualitas SIA dan Perceived Usefulness berdampak pada Kepuasan Pengguna SIA Bank BNI Kota Ambon. Penelitian ini menggunakan metode survei dengan menyebarkan kuisioner kepada responden. Hasil penelitian menunjukkan bahwa ada korelasi positif antara Kualitas Sistem Informasi dan Perceived Usefulness yang dianggap menyenangkan pengguna. Untuk meningkatkan kepuasan pelanggan dan meningkatkan kualitas layanan sistem informasi, penelitian ini akan menjadi dasar untuk pengembangan SIA di industri perbankan.
Transforming Village Economy through Introduction to Basic Accounting and Simple Financial Reports: A Case Study Lingga, Ita Salsalina; Carolina, Yenni; Susilawati, Christine Dwi Karya; Tin, Se
Jurnal Pengabdian Pada Masyarakat Vol 10 No 3 (2025): Jurnal Pengabdian Pada Masyarakat
Publisher : Universitas Mathla'ul Anwar Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30653/jppm.v10i3.1295

Abstract

Micro, Small, and Medium Enterprises (MSMEs) and rural communities play a pivotal role in Indonesia's economy but often face challenges in financial management and accounting practices. Limited accounting literacy results in the inability to produce accurate financial reports, hindering access to financing and economic decision-making. This community service program aimed to enhance the understanding of basic accounting principles and simple financial reporting among the people of Jatiendah Village and local MSMEs. The program utilized interactive lectures, practical simulations, and mentoring to implement financial recording. The results indicated improved participant comprehension of fundamental accounting concepts and their ability to create simple financial reports. This program not only empowered participants to manage finances more effectively but also contributed to local economic empowerment. By delivering practical and applicable accounting education, the program is expected to strengthen community-based financial governance and promote MSME sustainability.
The Effect of MBTI Learning Style Preferences on Accounting Student Academic Achievement Susilawati, Christine Dwi Karya; Debbianita, Debbianita
Jurnal ASET (Akuntansi Riset) Vol 16, No 2 (2024): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2024
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v16i2.81653

Abstract

The purpose of this study is to determine how these MBTI learning styles impact the academic achievements of students as well as their preferred learning media, which may be onsite, online, or blended. It is very important to identify the various aspects of learning styles and their academic results in order to improve teaching methods. The study was carried out through quantitative analysis with SMART PLS methodology to define the connection between MBTI learning styles, academic achievement, and most sought learning models.  Surveys with the students are conducted to determine their learning style preferences and their academic achievements. The findings reveal that MBTI learning model preferences highly affects the selection of a learning model and achievement in school. On the other hand, the preferred learning model whether onsite, online or blended does not directly affect the academic performance of the students. This conclusion indicates that students’ academic achievements may be more dependent on the appropriateness of teaching methods to the students’ learning style rather than the manner in which teaching and learning is carried out. The study highlights the need for universities to adopt different MBTI learning styles for personalized learning in order to improve academic performance.