Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal International Journal of Economics (IJEC) Jurnal Multidisiplin Indonesia
Safrianto, Reza
Unknown Affiliation
Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Veterinary

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
The Effect of Accounting Code of Ethics on Business Decisions: A Case Study on Multinational Companies Nasution, Dito Aditia Darma; Maisyarah, Renny; Chairunisa, Tengku Sheila; Safrianto, Reza; Zebua, Totona Berkat Elsuran; Darwin, Darwin; Ujung, Jhonny Tumpal Parulian; Gulo, Yurniwati
International Journal of Economics (IJEC) Vol. 3 No. 2 (2024): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v3i2.1158

Abstract

The objective of this study is to examine the impact of the accounting code of ethics on the business decisions made by multinational companies. The accounting code of ethics provides a framework for professional conduct, with the objective of influencing the integrity of business decision-making, particularly in the context of accounting and financial reporting. This research employs a case study approach, focusing on multinational companies that have a robust and internationally recognised accounting system. Through the analysis of qualitative and quantitative data, this study has identified that the implementation of the accounting code of ethics plays a significant role in maintaining transparency, accountability and preventing unethical practices in the business decision-making process.
The Effect of Accounting Code of Ethics on Business Decisions: A Case Study on Multinational Companies Nasution, Dito Aditia Darma; Maisyarah, Renny; Chairunisa, Tengku Sheila; Safrianto, Reza; Zebua, Totona Berkat Elsuran; Darwin, Darwin; Ujung, Jhonny Tumpal Parulian; Gulo, Yurniwati
International Journal of Economics (IJEC) Vol. 3 No. 2 (2024): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v3i2.1158

Abstract

The objective of this study is to examine the impact of the accounting code of ethics on the business decisions made by multinational companies. The accounting code of ethics provides a framework for professional conduct, with the objective of influencing the integrity of business decision-making, particularly in the context of accounting and financial reporting. This research employs a case study approach, focusing on multinational companies that have a robust and internationally recognised accounting system. Through the analysis of qualitative and quantitative data, this study has identified that the implementation of the accounting code of ethics plays a significant role in maintaining transparency, accountability and preventing unethical practices in the business decision-making process.
Analysis of The Impact of Internal Control Systems, Accounting Information Systems, and Human Resources on Financial Reporting With Organizational Commitment As a Moderating Variable (Case Study of Asyratun Cooperative, Muhammadiyah Vocational School 10 K Safrianto, Reza; Nst, Dito Aditia Darma; Tripriyono, Agus
Jurnal Multidisiplin Indonesia Vol. 4 No. 1 (2026): Jurnal Multidisiplin Indonesia
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jmi.v4i1.2612

Abstract

This study aims to analyze the influence of Internal Control System, Accounting Information System, and Human Resources on Financial Statements and examine the role of Organizational Commitment as a moderation variable in the Asyratun Cooperative of SMK Muhammadiyah 10 Kisaran. The background of this research is the lack of optimal internal control, inaccuracy of transaction recording, and low competence of the management in preparing financial statements. The study used a quantitative method with a saturated sampling technique involving all 50 cooperative members as respondents. Data were collected through questionnaires and analyzed using validity, reliability, classical assumption tests, and multiple linear regression. The results of the study show that the Internal Control System, Accounting Information System, and Human Resources have a positive and significant effect on the Financial Statements, both partially and simultaneously. In addition, the Organizational Commitment has been proven to moderate the influence of independent variables on the Financial Statements by strengthening the relationship. These findings confirm that the quality of cooperative financial statements is highly determined by the effectiveness of internal controls, the reliability of accounting information systems, the competence of human resources, and the organization's commitment to supporting financial operations and accountability.
Co-Authors Chairunisa, Tengku Sheila Darwin Darwin Dito Aditia Darma Nasution Gulo, Yurniwati Renny Maisyarah Tripriyono, Agus Ujung, Jhonny Tumpal Parulian Zebua, Totona Berkat Elsuran