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All Journal JAZ: Jurnal Akuntansi Unihaz Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia(JEAMI)
Elita Darmasari
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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PENGARUH SISTEM PENGENDALIAN INTERNAL DAN TEKNOLOGI INFORMASI TERHADAP NILAI LAPORAN KEUANGAN (STUDI PADA PUSKESMAS KABUPATEN SAMBAS) Marija; Elita Darmasari; Hermi Sularsih; Risnaningsih
Jurnal Ilmu Akuntansi Vol 7 No 2 (2024): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/h3ab4w85

Abstract

Abstract The research was conducted to see the influence of the internal control system and information technology on the quality of financial reports. This type of research was carried out using a quantitative approach with a sample size of 46 people consisting of the head of the administrative sub-division and the treasurer for cash expenditures at the Community Health Center in Sambas Regency. The research method used is the multiple linear regression analysis method and SPSS 25 statistical software. The research results show that the internal control system and information technology significantly influence the value of financial reports. 
The Influence Of Authoritarian Leadership Style On Employee Innovation: Systematic Literature Review Elita Darmasari; Emi Amalia; Ledi Diana; Sania, Sania
Jurnal Ekonomi, Akuntasi dan manajemen Indonesia (JEAMI) Vol. 3 No. 01 (2024): Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia (JEAMI), November 2024
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/jeami.v3i01.557

Abstract

In today's dynamic and competitive business landscape, innovation is the cornerstone of success in any industry. It is the employees within an organization who drive this innovation. A successful organization necessitates a leader with a unique leadership approach that cultivates an environment conducive to innovation, allowing teams to exceed past achievements. This study seeks to investigate the relationship between authoritarian leadership and employee innovation through an extensive review of existing literature. Using a literature review methodology, the research gathers data from Google Scholar. Previous studies have established a significant link between authoritarian leadership and employee innovation. The findings of this study could offer valuable insights for business professionals seeking a comprehensive understanding of the impact of authoritarian leadership in practical business settings. Moreover, this study will contribute to the current body of academic literature on leadership and employee innovation.
ANALISIS PENGARUH INOVASI DAN KUALITAS LAPORAN KEUANGAN TERHADAP KINERJA USAHA UMKM KOTA SINGKAWANG Marija; Elita Darmasari; Ahmad Mukoffi
Jurnal Ilmu Akuntansi Vol 8 No 1 (2025): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/5acpah95

Abstract

The role of MSMEs, particularly small and medium enterprises, is usually linked to government initiatives to reduce unemployment, fight poverty, and equalise wages. The National Medium-Term Development Programme (RPJMN), which must take into account the various ways MSMEs contribute to the nation's economy, is the responsibility of the government. Multiple regression analysis was used as the quantitative research analysis method in this study. Innovations made by MSMEs and the quality of financial reports in accordance with accounting standards have a positive effect on the performance of Singkawang City MSMEs. The results showed that innovation (X1) has a t-count value of 3,178> 2,000 and a significance value of 0.003 <0.05. The quality of financial statements with a t-count value of 2,512> 2,000 and a significant value of 0.017 <0.05. The effect of innovation variables and the quality of financial reports on the performance of MSMEs is 69.8%.
Co-Authors Ahmad Mukoffi Emi Amalia Hermi Sularsih Ledi Diana Marija Risnaningsih Sania, Sania