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All Journal Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review
Linyansyah Linyansyah
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Economics, Econometrics & Finance

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The Effect Of Use Of Information Technology And Human Resources Competence On The Quality Of Financial Reports At The Ministry Of Religion, Muara Enim District Dian Astria; Linyansyah Linyansyah; Nisma Aprini
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 3 No. 1 (2023): Juni
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v3i1.1223

Abstract

The purpose of this study is to find out and analyze whether the use of information technology affects the quality of financial reports at the Ministry of Religion of Muara Enim Regency and to find out and analyze whether the competence of human resources affects the quality of financial reports at the Ministry of Religion of Muara Enim Regency. The research uses a quantitative approach using SEM analysis, namely Lisrel, data collection through questionnaires, interviews to confirm research results, and documentation and data analysis. 1) The results show that the effect of Information Technology Utilization on the quality of Financial Reports is significant, and has a positive influence on the quality of Financial Reports, this means that the higher the Utilization of Information Technology, the higher the quality of Financial Reports, 2) The results show that Competence Human Resources has a significant effect on the quality of Financial Statements, this means that the research hypothesis which states that the higher the Competence of Human Resources, the higher the quality of the Financial Statements is accepted.
Religious Values Implementation Strategy On Work Culture Ministry Of Religion Office, Muara Enim District Asmahayati Asmahayati; Linyansyah Linyansyah; Nisma Aprini
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 3 No. 1 (2023): Juni
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v3i1.1232

Abstract

This study aims to identify and analyze the application of religious values and work culture as well as strategies for implementing religious values in the work culture of the Office of the Ministry of Religion, Muara Enim Regency. Types of qualitative research. Analytical descriptive, data collection through documentation, observation and interviews with 10 key informants, namely civil servants who understand and master what will be studied, are easy to find and are willing to share information. Data analysis techniques use the stages of condensing data, presenting data, making and verifying conclusions. To obtain in-depth information and get a complete picture of religious values in the work culture of the Office of the Ministry of Religion of Muara Enim Regency, 8W+ 1H+1I analysis was also used; Input-Process-Output-Outcome-Benefit and SWOT Analysis The research results obtained 1. The implementation of religious values at the Office of the Ministry of Religion of Muara Enim Regency has not been implemented optimally from the aspects of work discipline, cooperation, the principle of division of tasks and ukhuwah Islamiyah. 2. The implementation of work culture at the Office of the Ministry of Religion of Muara Enim Regency has not been carried out optimally from the aspects of integrity, professionalism, responsibility and exemplary. 3. The strategy for implementing religious values in the work culture of the Office of the Ministry of Religion of Muara Enim Regency is using the SO strategy in which researchers combine various strengths with opportunities owned by the Office of the Ministry of Religion of Muara Enim Regency
Co-Authors Aprini, Nisma Asmahayati Asmahayati Dian Astria