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All Journal Jurnal Ekonomi Integra Edunomics Journal
Dhina Sri Widyaningsih
Universitas Palangka Raya
Economics, Econometrics & Finance Education Other

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PENGENDALIAN INTERNAL DAN BUDAYA ORGANISASI DALAM MEWUJUDKAN GOOD CORPORATE GOVERNANCE (Studi pada Hotel Bintang di Daerah Istimewa Yogyakarta) Dhina Sri Widyaningsih; Francisca Ninik Yudianti; Francisca Reni Retno Anggraini
Jurnal Ekonomi Integra Vol 13, No 1 (2023): Jurnal Ekonomi Integra
Publisher : STIE 'INDONESIA' Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51195/iga.v13i1.293

Abstract

Penelitian ini bertujuan untuk mengetahui hubungan antara pengendalian internal dan budaya organisasi dalam mewujudkan good corporate governance. Penelitian menggunakan pendekatan kuantitatif. Jenis penelitian yang digunakan adalah penelitian empiris. Subjek penelitian adalah 44 Manajer Hotel bintang anggota PHRI (Perhimpunan Hotel dan Restoran Indonesia) di Daerah Istimewa Yogyakarta. Pengambilan sampel menggunakan teknik purposive sampling dan instrumen penelitian menggunakan kuesioner. Teknik analisis data menggunakan tabulasi silang (crosstab) untuk melihat nilai contingency coefficient dan gamma dengan bantuan SPSS versi 24. Hasil penelitian menemukan: (1) terdapat hubungan yang cukup kuat antara budaya organisasi dengan pengendalian internal karena budaya organisasi yang dimiliki hotel adalah kombinasi clan dan hierarchy yang berfokus pada internal hotel; (2) terdapat hubungan yang kuat antara pengendalian internal dengan good corporate governance karena melalui pengendalian internal akan membantu hotel menjalankan prinsip-prinsip good corporate governance; dan (3) terdapat hubungan yang cukup kuat antara budaya organisasi dengan good corporate governance karena budaya organisasi yang dimiliki hotel adalah kombinasi clan dan hierarchy yang berfokus pada internal hotel
Mengungkap Makna Akuntansi Pada UMKM di Kota Palangka Raya Kharisma Nugraha Putra; Verra Rizki Amelia; Dhina Sri Widyaningsih; Theresia Mentari; Rinto Alexandro
Edunomics Journal Vol. 4 No. 1 (2023): Edunomics Journal
Publisher : FKIP, Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37304/ej.v4i1.10376

Abstract

The use of accounting information or the availability of financial reports used by SMEs in making business decisions is an important factor supporting business success. This study aims to gain an understanding of the meaning of accounting and accounting phenomena in SMEs in Palangka Raya City. The research subjects used in this study were Micro, Small, and Medium Enterprises (SMEs) in Palangka Raya City with the provision that SMEs are partners of the Regional Office of the Directorate General of Treasury in Central Kalimantan, SMEs have been running for more than two years, and SMEs have an understanding of research phenomenon. The results of the study show that accounting is interpreted as 1) information, 2) accountability, and 3) a means of communication. The accounting phenomenon that exists in SMEs in Palangka Raya City as a whole has implemented accounting practices in their business activities, although financial records carried out by SMEs actors tend to be simple, this has an impact on ongoing accounting practices that are still not under the accounting cycle perfectly.
Co-Authors Anggraini, Reni Retno Francisca Ninik Yudianti Kharisma Nugraha Putra Rinto Alexandro Theresia Mentari Verra Rizki Amelia