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All Journal ProBank: Jurnal Ekonomi dan Perbankan Jurnal Akuntansi dan Sistem Teknologi Informasi Jurnal Ekonomi dan Kewirausahaan E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Adi Widya : Jurnal Pengabdian Masyarakat JURNAL PENDIDIKAN TAMBUSAI ASSET: Jurnal Manajemen dan Bisnis Journal of Digital Marketing and Halal Industry Jurnal Akuntansi : Transparansi dan Akuntabilitas Jurnal Revenue : Jurnal Ilmiah Akuntansi JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Balance : Jurnal Akuntansi dan Manajemen Economic Reviews Journal JURNAL AKUNTANSI DAN BISNIS Jurnal Riset Manajemen dan Ekonomi Jurnal Nirta: Studi Inovasi Neraca Manajemen, Akuntansi, dan Ekonomi PENG: Jurnal Ekonomi dan Manajemen
Bambang Widarno
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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Journal : JURNAL AKUNTANSI DAN BISNIS

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PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, KETERLIBATAN PERSONAL DAN PARTISIPASI MANAJEMEN TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI PADA ASSALAAM HYPERMARKET Eka Putri, Aprilia; Widarno, Bambang
Jurnal Akuntansi dan Bisnis Vol. 5 No. 2 (2025): Oktober 2025 : Jurnal Akuntansi Dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/q6k8sq08

Abstract

This research aims to determine the effect of human resource competence, personal involvement, and management participation on the effectiveness of accounting information systems. The research object is conducted at Assalaam Hypermarket, and the type of data used is quantitative data. The sample used comprises 64 respondents. The sampling technique is carried out using the Purposive Sampling method.. Data analysis techniques include descriptive tests, validity tests, reliability tests, classical assumption tests, multiple linear regression analysis tests, hypothesis tests, and model accuracy tests. The results of this study indicate that Human Resource Competence has a negative and insignificant effect, Personal Involvement, Management Participation has a positive and significant effect on the Effectiveness of Accounting Information Systems.
PENGARUH PENERAPAN AKUNTANSI SEKTOR PUBLIK DAN PENGAWASAN INTERNAL TERHADAP KINERJA INSTANSI PEMERINTAH DAERAH DENGAN GOOD GOVERNANCE SEBAGAI VARIABEL INTERVENING PADA BPKAD KOTA SURAKARTA Naufi Rosty Tsabita; Aris Eddy Sarwono; Bambang Widarno
Jurnal Akuntansi dan Bisnis Vol. 5 No. 2 (2025): Oktober 2025 : Jurnal Akuntansi Dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/g4xm7c68

Abstract

This study aims to examine the influence of Public Sector Accounting Implementation and Internal Control on the Performance of Local Government Agencies with Good Governance as an intervening variable at BPKAD Surakarta City using a quantitative approach. The sample in this study consisted of 50 respondents, who were employees of BPKAD Surakarta City. The sampling technique used purposive sampling. The results of the study indicate that Public Sector Accounting Implementation has a significant negative effect on Good Governance, while Internal Control has a significant positive effect on Good Governance. Public Sector Accounting Implementation shows a negative and insignificant effect on the performance of local government agencies, whereas Internal Control and Good Governance both have a significant positive effect on performance. However, Good Governance is unable to mediate the relationship between Public Sector Accounting Implementation and Internal Control on the performance of local government agencies.
Co-Authors Adhelia Widyan Oktaviana Aguarelia, Lala Agus Setiyawan Aida Rahmawati Dwi Kencana Alvin, Sofiana Amanda Thea Hosana Anggita Fitriana, Ayu Nanda Riski Anla Dina Defitria Aprianto, Julang Apriliani, Chintya Aprilyani, Faradina Wahyu Ardiastuti, Yuana Arfiyanti, Nadia Fira Aris Eddy Sarwono Aris Eddy Sarwono Ayu Nanda Riski Anggita Fitriana Berliana, Farida Chintya Apriliani Defitria, Anla Dina Devina Kusuma Wardani Djoko Kristanto DJOKO KRISTIANTO Dwi Mita Sari Dwi Wulandari Dwi Wulandari Eka Putri, Aprilia Fadjar Harimurti Fadjar Harimurti Fajar Harimurti Febila Febriyani Firdaus, Rizqi Romadhani Ati Fredinan Yulianda Handoyo, Sigit Dwi Harimurti, Fajar Hesty Maharani Hosana, Amanda Thea Hudi Kurniawanto Hudi Kurniawanto Ine Noviana Putri Inneke Ryan Saputri Irawan, Rendy Isnanto, Yogi Julang Aprianto Julia Eka Prastianingsih Kevin Firnandyas Nusa Pradana Khotimah, Rina Khusnul Kirany, Dhea Satya Kristanto, Djoko Kusumaningrum, Ephy Kusumaningrum, Putri Dewi Lestari, Widi Nur Maharani, Hesty Melati Pesona Putri Muchamad Arifin Nadia Fira Arfiyanti Naufi Rosty Tsabita Nilasari, Tika Dayanti Novia Putri Pitaloka Nugroho, Urip Nur Anissa Nusa Pradana, Kevin Firnandyas Octalia Risha Susilawati Oktaviana, Adhelia Widyan Pitaloka, Tiara Diah Pramesti, Dyah Ayu Ratri Prastianingsih, Julia Eka Purwoko, Agus Putri Dewi Kusumaningrum Putri, Avitsah Mada Fasi Putri, Ine Noviana Putri, Melati Pesona Putri, Reyzika Rahma Ramadhanti, Indri Resti Dwi Samsiyah Retno Yuliana Rina Khusnul Khotimah Rispantyo Rispantyo Rispantyo Rispantyo, Rispantyo Rizqi Romadhani Ati Firdaus RR. Ella Evrita Hestiandari S.Pd. M Kes I Ketut Sudiana . Sakti, Wahyu Bima Samangun, Diana Rosana Samsiyah, Resti Dwi Saputri, Inneke Ryan Sari, Dwi Mita Sari, Widi Nurindah Sholehah, Nur Allimatus Sigit Dwi Handoyo Sofiana Alvin Sriyanto Sriyanto Suharno Suharno Sunarti Sunarti Sunarti Susilawati, Octalia Risha Thomas Aquinas Yanuardi Wicaksana Tiara Diah Pitaloka Tika Dayanti Nilasari Triutami, Yeni Urip Nugroho Uswatun Hasanah Utami, Alvitria Wardani, Devina Kusuma Wibowo, Widya Lutfi Widayanti Widayanti Widayanti Widayanti Widi Nur Lestari Widi Nurindah Sari Wulandari, Erida Sri Yogi Isnanto Yuana Ardiastuti Yuliana, Retno Yundari, Yundari Zulaikah, Apriyani