Dian Andika, Arditya
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Korelasi Perencanaan Pajak, Akuntansi Pertanggungjawaban Dan Komitmen Organisasi Pada Kinerja Manajerial Ratnawati, Juli; T.A.H, Natalistyo; Dian Andika, Arditya
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 4 No. 2 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i2.9622

Abstract

The article  aims to analyze the correlation of tax planning and responsibility accounting on manager performance with the organizational commitment as an intervening variable. The respondents of this study are all levels of managers, both operational and middle level managers at PT. Sinar Sosro Central Java Region as many as 56 people. We use path anaysis to  analyze the data. The study finds that tax planning and responsibility accounting have an influence on organizational commitment. Beeside, tax planning, responsibility accounting and organizational commitment influence toward managerial performance. However, tax planning and accountability accounting do not affect managerial performance through organizational commitment.
Sistem Pendukung Keputusan Kelayakan Ajuan Anggaran Belanja Peralatan Pada Klinik Utama Sari Medika Prawitasari, Dian; Setiawan, Aries; Pandji Mertha Agung Durya, Ngurah; Nuryanto, Imam; Dian Andika, Arditya; Prasetya, Jaka; Kusumaningrum, Lely; Widjajanto, Budi
Jurnal Transformatika Vol. 23 No. 2 (2026): January 2026
Publisher : Jurusan Teknologi Informasi Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/transformatika.v23i2.13662

Abstract

The existence of a very large and varied level of clinical needs supports the leadership to make a selection of equipment purchases by considering the feasibility of the budget proposal value. The existing problem so far is that the approval of budget proposals has not been optimal, namely without considering the priority scale and level of equipment needs submitted, so that many equipment proposals are approved but their functions are not optimal and on the other hand, equipment with a level of function that should be high but not approved. The purpose of this study is to support decision makers in determining the feasibility of approving each equipment expenditure budget proposal to produce choices that are in accordance with the level of needs and interests of each section. The method used is simple additive weighting with a test result level of 90%.