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Determination of Business Performance, Human Resources Competence, and Utilization of Accounting Information Technology on Financial Management in Aceh Province Hendra Raza; Nazaina Nazaina; Khairisma Khairisma
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3744

Abstract

Micro, Small and Medium Enterprises (MSMEs) in Indonesia are priorities in national economic development. This study aims to determine the effect of perception, level of education and socialisation as well as the driving factors for the application of financial accounting standards for micro, small and medium entities (determination of business performance, competence of human resources, and the use of accounting information technology on financial management of MSMEs in Aceh Province). MSMEs contributed the largest trade sector, as much as 46.17%, with a workforce distribution of 31.81%, which is one of the drivers of the people's economy and supports the Indonesian economy. In business, decision making must be rational and based on available information. It shows the importance of knowledge related to communication and capable human capable humans' decisions. This research design is descriptive and quantitative. This research was conducted on Micro, Small, and Medium Enterprises t is active in Aceh Province. Based on the study results, t can draw is that business performance has a significant effect on financial competence and has a substantial impact on the financial management of Micro, Small and Medium Enterprises. Accounting information technology has a considerable effect on the financial management of Micro, Small and Medium Enterprises.
Accountability Determination Analysis on Islamic Boarding Schools in Bireuen Regency Naz’aina Naz’aina; Hendra Raza; Murhaban Murhaban
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.4360

Abstract

This study aims to: examine the effect of charismatic leadership, human resource competence, the use of Technology in increasing the accountability of Islamic boarding schools. The method used in this research is descriptive and verification methods. The population in this study were all 164 Islamic boarding schools in Bireuen Regency. The population characteristics (sampling frame) were active Islamic boarding schools with several students above 500. Islamic boarding schools that met the population characteristics were 33. The census determined the sample. The instrument used in data collection is a questionnaire. Questionnaires were given to Islamic boarding school leaders, teachers, and heads of accounting/administration/finance sections. The total number of respondents was 99. The collected data were analyzed using a PLS approach using a structural equation model (SEM). The results showed that charismatic leadership and HR competence positively and significantly affected accountability. While the use of Technology has no significant positive impact on accountability.