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Pengaruh Pengendalian Intern Dan Kinerja Karyawan Terhadap Efektivitas Sistem Informasi Akuntansi Etmunda Felicyta R. Djati; Maria Nona Dince; Emilianus Eo Kutu Goo
Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis Vol. 1 No. 2 (2022): Mei : Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupsim.v1i2.2224

Abstract

This research aims to determine the influence of internal control and employee performance on the effectiveness of accounting information systems. This research uses data obtained from the results of questionnaires distributed to KCU employees. This type of research is quantitative research in associative form, the data sources used are primary and secondary data sources. This research shows that simultaneously internal control variables and employee performance variables jointly influence the effectiveness of the accounting information system. Internal control influences the effectiveness of the accounting information system, and employee performance does not influence the effectiveness of the accounting information system. 39.8 percent of the accounting information system effectiveness variable is explained by the internal control and employee performance variables in this research, the remaining 60.2 percent is explained by other variables that are not in this research.
Pengaruh Power Distance Dan Collectivism Terhadap Pengambilan Keputusan Akuntansi Manajemen Pada UMKM Di Wilayah Kabupaten Sikka Bongo, Venansia Aprilia Mina; Maria Nona Dince; Yoseph Darius Purnama Rangga
PPIMAN Pusat Publikasi Ilmu Manajemen Vol. 4 No. 3 (2026): Juli: Pusat Publikasi Ilmu Manajemen
Publisher : Fakultas Ekonomi & Bisnis, Univ

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/ppiman.v4i3.1509

Abstract

This study aimed to examine the effect of power distance and collectivism on management accounting decision-making in MSMEs in Sikka Regency. This study used a quantitative approach with primary data obtained from distributed questionnaires. The study used a sample of 100 MSME actors in Sikka Regency who met the predetermined criteria. The analytical method used included multiple linear regression analysis. The results of the analysis showed that power distance had a positive and significant effect on management accounting decision-making. Collectivism also had a positive and significant effect on management accounting decision-making. In addition, power distance (X1) and collectivism (X2) simultaneously had a significant effect on management accounting decision-making (Y).