Dina Juniarti Barokah
Universitas Bhayangkara Jakarta Raya

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Faktor-faktor yang mempengaruhi Kualitas Laporan Keuangan: Sistem Informasi Akuntansi, Sistem Pengendalian Intern dan Kompetensi Sumber Daya Manusia Dina Juniarti Barokah; Cris Kuntadi; Rachmat Pramukty
Jurnal Kendali Akuntansi Vol. 1 No. 3 (2023): Juli : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i3.590

Abstract

This article reviews the factors that influence the quality of financial statements, namely accounting information systems, internal control systems and human resource competencies, a literature study on accounting information systems. The purpose of this article is to build a hypothesis on the influence between variables to be used in further research. The results of this literature review article are: 1) Accounting Information Systems affect the Quality of Financial Statements; 2) The Internal Control System affects the Quality of Financial Statements; and 3) Competence of Human Resources influences the Quality of Financial Statements.
Analisis Sistem Manajemen Security PT. Kereta Api Indonesia Edy Soesanto; Aureta Zhabila Eka Putri; Bella Nugraheni; Cut Zia Auralia; Dina Juniarti Barokah
CiDEA Journal Vol. 2 No. 1 (2023): Juni : CiDEA Journal
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/cideajournal.v2i1.814

Abstract

The application of safety is an important matter in carrying out activities inland transportation including railroad transportation. Jabodetabek travel routes are handled directly by PT. Kereta Komuter Indonesia. This activity certainly requires a lot of human labor so safety is very important in this regard. With the existence of safety arrangements, it will avoid any related things from accidents or losses due to the delay in the completion of work caused by the inaccurate company safety management system. Therefore each element involved in each activity requires further knowledge and understanding of the core factors that are in accordance with the safety management system used. Referring to this approach, research is carried out on the railroad industry in Indonesia by developing a safety model in the railway industry. The research was conducted by finding the right literature and then developing a model for the factors considered appropriate to be applied to the safety management system in railroad transportation in Indonesia. After the model was developed, the model was confirmed by the Confirmatory Factor Analysis (CFA) approach with the Structural Equation Modeling (SEM) method. The results of the study will prove that the factors developed in the safety model are positively related to the implementation of commuter train safety management in Indonesia.