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Analisis Efektivitas Sistem Informasi Akuntansi Dalam Pengelolaan dan Pertanggung Jawaban APBDES Pada Pemerintahan Desa Cinta Makmur Kecamatan Panai Hulu Kabupaten Labuhan Batu Andri Ariansyah Nasution; Rahmi Syahriza; Nur Fadhilah Ahmad Hasibuan
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 2 No. 2 (2024): April : SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v2i2.459

Abstract

Village Government is required to be transparent and informative regarding every realization of APBDes implementation. To provide information and ensure ease of obtaining information, a supporting information system is needed, namely an accounting information system. An accounting information system can be said to be effective depending on the ease of the system and the use of the system by its users. This research has a problem formulation, namely how is the accounting information system in the management and accountability of APBDes in the Cinta Makmur village government, is the accounting information system in the management and accountability of APBDes implemented? by the Cinta Makmur Village government has been running effectively, and what are the obstacles and efforts in the accounting information system in the management and accountability of the APBDes implemented by the Cinta Makmur village government. The approach method used is descriptive qualitative to produce descriptive data in the form of written or spoken words from people and observed behavior. Based on the results of this research, the accounting information system in the Cinta Makmur village government is less effective. So it is recommended to the Cinta Makmur Village Government to provide further training for village officials regarding the preparation of APBDes reports and the implementation of accounting information systems in order to increase the effectiveness of implementing the accounting information system in Cinta Makmur Village.
PENGARUH FAKTOR LINGKUNGAN BISNIS EKSTERNAL DAN PERENCANAAN STRATEGIK TERHADAP KINERJA PERUSAHAAN Andri Ariansyah Nasution; Anggi Mayasari Lubis; Dini Azlina Pane; Sherlyta Mardiani
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 1 No. 1 (2023): Januari : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (125.314 KB) | DOI: 10.58192/wawasan.v1i1.387

Abstract

This study aims to determine the influence of external business environmental factors and strategic planning on company performance. This study was conducted with a sample of 30 respondents with this sampling technique is probability sampling from multiple linear regression calculations, obtained Y = 3.302 + 0.564X1 + 0.661X2 The results of this study obtained t test, for variables: External Business Environment Factors (X1) t count (2.505) > t table (2.051831) with a significant value of 0.000 <0.05, meaning that there is a significant influence of External Business Environmental Factors on Company Performance. Meanwhile, for the results of the t-test of Strategic Planning (X2), namely t count (2.690) > t table (2.051831) with a significant level of 0.000 <0.05, meaning that there is a significant effect of Strategic Planning on Company Performance. Based on the calculated F test of 36,489 > Ftable 3.35, which means that simultaneously or together External Business Environmental Factors (X1) and Strategic Planning (X2) have a significant effect on Company Performance.