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EFEKTIVITAS SISTEM INFORMASI AKUNTANSI PADA USAHA KECIL DAN MENENGAH DI KOTA DENPASAR PADA MASA PANDEMI COVID-19 Dyah Putri Agustin; Hwihanus Hwihanus
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 2 No. 1 (2023): Februari : Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (73.259 KB) | DOI: 10.55606/jekombis.v2i1.997

Abstract

The existence of the Covid-19 pandemic has caused the majority of small and medium enterprises to go out of business, so a business or strategy is needed to overcome these problems. . This research examines and analyzes the factors that influence the effectiveness of accounting information systems for small and medium enterprises in Denpasar City during the COVID-19 pandemic. The research sample of 91 respondents was taken by one of the probability sampling techniques, namely proportionate stratified random sampling. The analysis technique used is multiple linear regression analysis. The results of the analysis show that information technology sophistication and knowledge of accounting managers have a positive effect on the effectiveness of accounting information systems. Meanwhile, management participation and technical ability of users have a negative effect on the effectiveness of accounting information systems.
Penerapan Green Accounting Dalam Pengelolaan Tempat Wisata Hutan Mangrove Di Surabaya Sunia Apriyono; Naafika Rachma Rozani; Dyah Putri Agustin; Maria Yovita R Pandin
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 3 No. 3 (2023): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v3i3.1373

Abstract

Green accounting is an accounting approach that focuses on measuring, reporting and controlling economic activity that takes into account environmental impacts. The research objective of Mangrove Forest Tourism in Surabaya is to determine tourism potential and attractiveness, development strategy and community and government participation in the development of objects and attractions for Mangrove Forest Tourism in Surabaya. This tour provides beautiful scenery as well as exciting and educational. The results of this study are the implementation of Mangrove Forest management as a tourist spot in Surabaya which is quite good and has proven to be able to attract visitors and improve the economy of the local community in the area.