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All Journal EL-MUHASABA El Dinar Jurnal Akuntansi Bisnis Benefit: Jurnal Manajemen dan Bisnis JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Jurnal E-Bis: Ekonomi Bisnis Jurnal Widyaiswara Indonesia Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Dharma Pendidikan JAS (Jurnal Akuntansi Syariah)
Wuryaningsih Wuryaningsih
Pusat Penelitian Kimia –LIPI, Kawasan PUSPIPTEK-Serpong
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Nursing Public Health Social Sciences Other

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Apakah Sensitivitas Etis Mampu Memoderasi Hubungan antara Kecintaan terhadap Uang dan Machiavellianisme terhadap Persepsi Etis Mahasiswa Akuntansi? Tsaniah, Firza Sri Churniyatuts; Wuryaningsih, Wuryaningsih
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 11 No. 2 (2023): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2023
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v11i2.6286

Abstract

Penelitian ini menguji pengaruh moderasi sensitivitas etis terhadap hubungan antara cinta uang dan Machiavellianisme terhadap persepsi etis mahasiswa. Penelitian ini adalah survei yang dilakukan pada 150 mahasiswa Akuntansi di UIN Maulana Malik Ibrahim Malang. Untuk mengolah data yang diperoleh dari penelitian ini, model efisiensi struktur dengan persegi paling kecil (SEM-PLS) digunakan. Hasil penelitian menunjukkan bahwa kecintaan kepada uang kecintaan terhadap uang tidak mempengaruhi persepsi etis mahasiswa akuntansi; Machiavellianisme, di sisi lain, mempengaruhi persepsi etis mereka. Selain itu, telah terbukti bahwa sensitivitas etis mampu memoderasi hubungan antara persepsi etis dan machiavellianisme, tetapi tidak mampu memoderasi hubungan antara kecintaan terhadap uang dan persepsi etis.
UNVEILING THE INTERPLAY OF COMPETITIVE ADVANTAGE, MANAGEMENT ACCOUNTING INFORMATION SYSTEMS AND SME PERFORMANCE Wuryaningsih, Wuryaningsih
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 3 (2024): Edisi September - Desember 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i3.4511

Abstract

This research uses the resource-based view theory to examine the influence of competitive advantage on SME performance. Furthermore, this research also examines the effect of management accounting information systems on SME performance. This study used a survey method with 129 SMEs in Malang City, Indonesia. Research data was analyzed using Warp PLS 8.0. The research results show a significant effect between competitive advantage and management accounting information systems on the performance of SMEs. In addition, management accounting information systems can moderate the relationship between competitive advantage and SME performance. These results imply that SMEs must create a competitive advantage over competitors, which will positively affect profits. In addition, implementing a management accounting information system will further strengthen the role of competitive advantage in improving performance for SMEs
Co-Authors Abdul Malik Karim Amrullah Anak Agung Istri Sri Wiadnyani Hidayah, Yuniarti Maharani, Nandita Novi Lailiyul Wafiroh Novianti, Khusnul Rofida Rini Safitri Risya Khaerun Nisa Risya Khaerun Nisa Rohim, Muhammat Hanafi Fathur Sa'diyah, Siti Khalimatus Suci, Damantika Purnama Tsaniah, Firza Sri Churniyatuts Wafi, Muhammad Ismail Hibatul