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All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Gemilang: Jurnal Manajemen dan Akuntansi International Journal of Economic Research and Financial Accounting
Sebrina Handayani
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Humanities Economics, Econometrics & Finance Social Sciences

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Pengaruh Sistem Pengendalian Manajemen terhadap Kinerja Karyawan Audi Elshinta Gading; Adek Wahyuni Safitri; Mutiara Ramadani; Sebrina Handayani; Fitri Yani Panggabean
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 5 (2024)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v9i5.25143

Abstract

This study aims to determine the effect of management control system on employee performance. Employee performance is an important aspect in achieving organizational goals. The method chosen uses quantitative, quantitative is a process for obtaining knowledge using numerical data as an analytical tool, data analysis techniques through the IBM SPSS statistical 23 program. t test research results, Management Control System (X) of 3.396, which is greater than the t table value of 1.98397, with a Significance value (Sig.) of 0.001 which is less than 0.05. Therefore, H0 is rejected and Ha is accepted, indicating that the Management Control System has a significant effect on Employee Performance. In this study, it was found that the calculated F value of 11.535> the F table value of 2.70 and the sig. value is 0.001 <0.05, so H0 is rejected and Ha is accepted, meaning that the Management Control System has a significant effect on Employee Performance. The management control system has a significant effect on employee performance. By providing structure, feedback, and motivation, this system can help employees reach their potential and contribute to the overall success of the organization.
The Role Of Government Accounting Standards On The Quality Of Regional Financial Reports Sebrina Handayani; Sarah Vika Sabrina; Mutiara Ramadani; Vebby Anggraeni Novita Sari Purba; Galih Supraja
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.285

Abstract

This study aims to determine and analyze the role of Government Accounting Standards in improving the quality of regional financial reports. This study uses a descriptive approach with a literature review method. Based on the results of the analysis from various sources, it is concluded that the implementation of Government Accounting Standards consistently contributes significantly to the quality of financial reports. This finding is supported by research showing that factors such as human resource competence and accounting information systems play an important role in Government Accounting Standards implementation. However, there are challenges in implementation, such as limited infrastructure and lack of training, which can hinder the quality of financial reports. Thus, although Government Accounting Standards provides a clear framework, its effectiveness is highly dependent on policy support and capacity building at the regional level.
Pengaruh Jumlah Penduduk dan Pertumbuhan Ekonomi terhadap Pendapatan Asli Daerah (PAD) di Kota Medan Sebrina Handayani; Yunita Sari Rioni
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i3.2331

Abstract

This study aims to examine the extent to which population and macroeconomic aspects, particularly population and economic growth, have an impact on Local Own Revenue (PAD) in Medan City in the 2016-2023 period. This research applies quantitative research methods with multiple linear regression analysis methods. This research was conducted at the Medan City government with secondary data published by the Directorate General of Fiscal Balance (DJPK) and the Medan City Statistics Center (BPS). The results of hypothesis testing show that the sig. value of the population variable is 0.001 <0.05 where the t value is 7.150> t table value 2.571. The sig value of the economic growth variable is 0.003 < 0.05 where the t value is 5.338 < the t table value of 2.571. The sig value. population and economic growth variables simultaneously amounted to 0.002 < 0.05 where the value of f count 27.085 > the value of f table 5.143. Based on the data from the research conducted, it is found that the population of Medan City has a positive and significant effect on Regional Original Revenue (PAD) in Medan City. Economic growth in Medan City has a positive and significant effect on Regional Original Revenue (PAD) in Medan City. Population and economic growth in Medan City have a positive and significant effect simultaneously on Regional Original Revenue (PAD) in Medan City.
Pengaruh Sistem Pengendalian Manajemen terhadap Kinerja Karyawan Audi Elshinta Gading; Adek Wahyuni Safitri; Mutiara Ramadani; Sebrina Handayani; Fitri Yani Panggabean
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 5 (2024)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v9i5.25143

Abstract

This study aims to determine the effect of management control system on employee performance. Employee performance is an important aspect in achieving organizational goals. The method chosen uses quantitative, quantitative is a process for obtaining knowledge using numerical data as an analytical tool, data analysis techniques through the IBM SPSS statistical 23 program. t test research results, Management Control System (X) of 3.396, which is greater than the t table value of 1.98397, with a Significance value (Sig.) of 0.001 which is less than 0.05. Therefore, H0 is rejected and Ha is accepted, indicating that the Management Control System has a significant effect on Employee Performance. In this study, it was found that the calculated F value of 11.535> the F table value of 2.70 and the sig. value is 0.001 <0.05, so H0 is rejected and Ha is accepted, meaning that the Management Control System has a significant effect on Employee Performance. The management control system has a significant effect on employee performance. By providing structure, feedback, and motivation, this system can help employees reach their potential and contribute to the overall success of the organization.
Co-Authors , Yunita Sari Rioni Adek Wahyuni Safitri Audi Elshinta Gading Fitri Yani Panggabean Galih Supraja Mutiara Ramadani Sarah Vika Sabrina Vebby Anggraeni Novita Sari Purba