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The Role of Accounting in Performance Evaluation to Optimize Organizational Performance Siti Alya Noviani; Sri Trisnaningsih
International Journal of Economics, Management and Accounting Vol. 2 No. 1 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i1.290

Abstract

This study aims to determine the role of accounting in performance evaluation to optimize organizational performance. This study uses a literature review method by collecting and analyzing various sources from the Google Scholar database related to the role of accounting in evaluating and optimizing organizational performance. The results of the Literature Study show that the implementation of proper accounting and systematic performance evaluation make a significant contribution to the success of the company's operations. An effective AIS not only improves accuracy in financial management but also improves employee performance by providing relevant information for strategic decision making enabling companies to develop effective programs and address internal problems.
Effectiveness Of The Audit Function As An Internal Control Tool Siti Alya Noviani; Sri Trisnaningsih
International Journal of Economics and Management Research Vol. 3 No. 2 (2024): August: International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v3i2.210

Abstract

This research aims to determine the effectiveness of the audit function as an internal control tool. Audit as an internal control tool is very important for the efficiency and productivity of company operations. Internal audit is a process in which internal auditors review and assess the internal control systems and procedures used by an organization. Internal audits can assist in carrying out fixed asset acquisition procedures, improve management performance, and help companies maintain internal control. The internal audit function also makes it possible to measure and assess how effective other internal control components are, assisting management in implementing effective internal control. The results of this research are a very important tool for management to ensure that company operations run well and efficiently.
Effectiveness Of The Audit Function As An Internal Control Tool Siti Alya Noviani; Sri Trisnaningsih
International Journal of Economics and Management Research Vol. 3 No. 2 (2024): August: International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v3i2.210

Abstract

This research aims to determine the effectiveness of the audit function as an internal control tool. Audit as an internal control tool is very important for the efficiency and productivity of company operations. Internal audit is a process in which internal auditors review and assess the internal control systems and procedures used by an organization. Internal audits can assist in carrying out fixed asset acquisition procedures, improve management performance, and help companies maintain internal control. The internal audit function also makes it possible to measure and assess how effective other internal control components are, assisting management in implementing effective internal control. The results of this research are a very important tool for management to ensure that company operations run well and efficiently.
Efektivitas dan Kontribusi Pajak Bumi dan Bangunan Pedesaan dan Perkotaan terhadap Pendapatan Asli Daerah Kabupaten Bojonegoro Tahun 2018-2022 Siti Alya Noviani; Erry Andhaniwati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 3 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i3.100

Abstract

The purpose of this study is to determine the level of effectiveness of land and building tax revenue and how much the contribution of land and building tax to Bojonegoro District Original Revenue. Data collection techniques are carried out using documentation techniques. The data analysis technique used is the effectiveness ratio analysis technique and the contribution ratio analysis technique. This research is a quantitative descriptive research, which is based on an explanation of the numbers. The data in this study are in the form of targets and realization of Rural and Urban Land and Building Tax revenues, as well as targets and realization of Local Own Revenue for Bojonegoro Regency overnight 5 (five) years. The results of the study show that the effectiveness of the Bojonegoro Regency land and building tax from 2018 to 2022 is in the very effective category. Meanwhile, its contribution is included in the category of very less contribution to Regional Original Revenue. It is hoped that the Bojonegoro Regency Government will continue to explore potentials that can increase land and building tax revenues as well as increase the contribution of land and building tax. They need to optimize land and building tax revenues, such as adding tax collection facilities.