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All Journal JURNAL AKUNTANSI DAN AUDITING JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Akuntansi Profesi Jurnal Strategi Akuntansi Riset Akuntansi dan Keuangan Indonesia Journal of Economic, Bussines and Accounting (COSTING) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi GEMA EKONOMI Inovasi: Jurnal Ilmiah Ilmu Manajemen JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) ENTITA: Jurnal Pendidikan Ilmu Pengetahuan Sosial dan Ilmu-Ilmu Sosial Ilomata International Journal of Tax and Accounting Community Engagement and Emergence Journal (CEEJ) Jurnal Riset Akuntansi Kontemporer EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Nusantara Science and Technology Proceedings Bima Journal : Business, Management and Accounting Journal Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan International Journal of Management Science and Information Technology (IJMSIT) Journal Of World Science Golden Ratio of Auditing Research East Asian Journal of Multidisciplinary Research (EAJMR) Formosa Journal of Multidisciplinary Research (FJMR) Formosa Journal of Applied Sciences (FJAS) Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Asian Journal of Management Analytics Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi IIJSE Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: Religion Education Social Laa Roiba Journal Journal of Economics and Tourism
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Journal : Journal Of World Science

Analysis of the Behavioral Aspects of Project Planning and Budgeting at CV Karya Jaya in Surabaya Damayanti, Fitri; Trisnaningsih, Sri
Journal of World Science Vol. 2 No. 4 (2023): Journal of World Science
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jws.v2i1.127

Abstract

The success of a budget plan lies in the behavior of the manager or head of the company. CV Karya Jaya is an expansion of a business engaged in construction, such as repairing plumbing (PDAM partners), paving roads, and other construction matters, so that for the aspect of budgeting with capital that is already owned from the profits of several types of ongoing businesses. This study aims to analyze behavioral factors in project planning and budgeting. In addition to knowing the role of budgeting that impacts the behavior of leaders to make decisions and commitments, to increase customer satisfaction, job certainty for employees, and have a good image of partner companies. This study uses a descriptive qualitative method. Sources of data that have been obtained from this study are primary data and secondary data. Civil project services on maintenance in Putat Surabaya get a loss of IDR 1,034,000 because the total amount of the project is IDR 150,649,000. Civil pump house repair project services for three months of work in Surabaya. In the civil construction of the pump house, it suffered a loss of IDR 156,870,900. The Blower Ngagel I civil project experienced a profit of IDR 11,623,500, but payments from vendors for six months will be paid in December 2022. All the work was carried out correctly and according to the completion target, but several projects experienced losses due to improper budget planning.
Determinants of the Use of Accounting Information in MSMEs with Environmental Uncertainty as Moderation Wulansari Mustofa, Alifiah; Trisnaningsih, Sri
Journal of World Science Vol. 2 No. 5 (2023): Journal of World Science
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jws.v2i5.298

Abstract

The Indonesian government has assisted micro small and medium enterprises (MSMEs) in addressing their main problems through the KUR program. In order to complement the KUR program from the government, MSMEs requires the use of accounting information as a basic capital in decision making. This study aims to determine and analyze the influence of independent variables on dependent variables with moderation by a third variable. This research uses a quantitative method. Primary data in this study were obtained from a sample of 93 MSMEs Food entrepreneurs in Surabaya registered in E-PEKEN. This study used Moderated Regression Analysis (MRA) with IBM SPSS Statistics 25 software as an analysis tool. The results of the study indicate that (1) accounting knowledge influences the use of accounting information; (2) accounting training influences the use of accounting information; (3) business scale influences the use of accounting information; (4) environmental uncertainty weakens the influence of accounting knowledge on the use of accounting information; (5) environmental uncertainty strengthens the influence of accounting training on the use of accounting information; (6) environmental uncertainty strengthens the influence of business scale on the use of accounting information. This study implies that accounting knowledge, accounting training, and business scale should be a priority for food MSMEs entrepreneurs in Surabaya registered in E-PEKEN. In facing environmental uncertainty, food MSMEs entrepreneurs in Surabaya must optimize the available resources. Food MSME entrepreneurs in Surabaya should consider business scale as an important determinant factor in the use of accounting information.