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All Journal Jurnal Pengabdian Masyarakat Indonesia (JPMI) Jurnal ekonomi Manajemen dan Bisnis (JUBIS) Journal of Student Research Jurnal Kendali Akuntansi Jurnal Inovasi Ekonomi Syariah dan Akuntansi Epaper Bisnis: International Journal Entrepreneurship and Management Aksi Nyata : Jurnal Pengabdian Sosial dan Kemanusiaan Jurnal Kendali Akuntansi
Mulyanto Nugroho
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi Dan Pengendalian Intern Terhadap Keandalan Laporan Keuangan David Prasetyo; Mulyanto Nugroho
Jurnal Kendali Akuntansi Vol. 2 No. 2 (2024): April: Jurnal Kendali Akuntansi
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v2i2.2661

Abstract

The study aimed to assess how the utilization of information technology, internal control, and HR competencies affect the reliability of financial statements. Through the use of questionnaires, a "5-point Likert scale" model was used to measure the research variables. The research approach in this case is a quantitative approach,, with the population consisting of accounting and finance employees of distributor companies registered as clients of CV. BRK. Sampling is conducted comprehensively using the total sampling method, with 41 respondents serving as the research subjects. The questionnaire as an instrument that collects respondents' answers is the source of primary data. Multiple linear regression was used for data analysis, and the data was processed with the help of SPSS software version 26. The findings show that the three variables contribute to improving the reliability of financial statements significantly and also positively. This finding shows that the good implementation of internal control, the effective use of information technology, and the high competence of human resources can potentially make the reliability of financial statements increase.
The Impact of Financial Performance, Corporate Governance, and Environmental Performance on SDG Implementation through Firm Value: Evidence from Indonesia’s Food and Beverage Industry Okta Antika; Mulyanto Nugroho; Nekky Rahmiyati
ePaper Bisnis : International Journal of Entrepreneurship and Management Vol. 2 No. 4 (2025): ePaper Bisnis : International Journal of Entrepreneurship and Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/epaperbisnis.v2i4.628

Abstract

This study aims to examine and analyze the effects of product quality and distribution channel on repurchase intention, with customer satisfaction and customer trust serving as mediating variables. The research employed a quantitative method with a causal-explanatory approach. The study population consisted of customers at the Weber building materials manufacturing company in East Java, with a sample of 275 respondents selected using purposive sampling. Data were collected via questionnaires and assessed using a Likert scale. The data analysis was conducted using the Structural Equation Modeling (SEM) technique with Partial Least Squares (PLS) software. The findings of the study reveal the following: 1) Product quality has a significant positive effect on customer satisfaction; 2) Product quality has a significant positive effect on customer trust; 3) Product quality has a significant positive effect on repurchase intention; 4) Distribution channel has a significant positive effect on customer satisfaction; 5) Distribution channel has a significant positive effect on customer trust; 6) Distribution channel has a significant positive effect on repurchase intention; 7) Customer satisfaction has a significant positive effect on customer trust; 8) Customer satisfaction has a significant positive effect on repurchase intention; 9) Customer trust has a significant positive effect on repurchase intention.
Co-Authors Adinda Mufida Agustinus Wilhelmus Uja Werang Azizah Adhelia Wulandari Bernike Trivena Noveliana David Prasetyo Hamaz Zazirah Zam Zam Fath Hariadi Rizky Prestasi Akbar Ida Aju Brahma Ratih Intan Pandini Mochammad Arifin Mohammad Sihab Ridwan Nekky Rahmiyati Nila Aprilia Sukmawati Nimas Siwi Maharshy Okta Antika Paramita Nidan Paramesti Slamet Riyadi Widiyatmo Ekoputro Yunita Budi Alifya Miranti Yusi Sri Ratih Ayu