Article Per Year (5 Year)
p-Index From 2020 - 2025
0.702
P-Index
This Author published in this journals
All Journal GEMA EKONOMI
Septa Dinda Alfia, Famia
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
Pengaruh Akuntansi Keperilakuan Terhadap Penyusunan Laporan Keuangan dan Sistem Informasi Akuntansi Septa Dinda Alfia, Famia; Trisnaningsih, Sri
GEMA EKONOMI Vol 12 No 3 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

Accounting has several fields of knowledge, namely behavioral accounting which explains the relationship between behavior and the accounting system, behavioral accounting is an organization and accounting system whose existence is acknowledged. As for behavioral accounting is a study of the behavior of accountants and non-accountants who are influenced by functions and reporting. Accounting is an information system that identifies a record and communicates economic incidents in an organization to interested users. The so-called users in this case are external parties of the company such as investors, creditors and government agents, while the internal parties of the company are the managers and employees of the company. Accounting plays an important role as a company's financial controller that can be used to evaluate and make plans for the company's future. The purpose of this study is to find out how behavioral accounting affects financial reports and accounting information systems. The research method used is to obtain data regarding articles that contain how behavioral accounting influences the preparation of financial reports from scholar, emerald, scimago journal and related web journal data. The results of the research conclude that the results of this literature review reveal that behavioral accounting has a positive effect on the preparation of financial reports and behavioral accounting has a positive effect on accounting information systems.
Literatur Review : Pengaruh Analisis Balanced Scorecard (Bsc) Terhadap Perspektif Kinerja Keuangan Perusahaan Septa Dinda Alfia, Famia; Ardilla, Alfin; Suhartini, Dwi; Susilowati, Endah
GEMA EKONOMI Vol 12 No 3 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

Balanced Scorecard that in order to obtain good financial performance results, non-financial performance also needs to be considered because financial performance results are based on non-financial performance. Managers who succeed in achieving a high profit level will be considered successful and obtain a good imbalance from the company, measuring good performance by measuring not only how much income can be obtained, but what factors drive an increase or decrease in a company's income. measures company performance on four balanced (balanced) perspectives: financial, customer, internal business processes, and learning and growth processes. The Balanced Scorecard makes it possible to measure what has been invested in the development of human resources, systems and procedures, for future performance improvement. The financial perspective in the balanced scorecard is defined as a tool used to measure an organization's strategy in increasing its profitability, shareholder value, and business growth. The research methods used in problem solving include this research method to obtain data regarding articles that contain the effect of Balanced Scorecard (BSC) analysis on the perspective of corporate financial performance from data scholars, emeralds, scimago journals and related web journals as well as SINTA. The results of this study Analysis. The Balanced Scorecard (BSC) has a positive effect on the company's financial performance perspective
Pengaruh Akuntansi Keperilakuan Terhadap Penyusunan Laporan Keuangan dan Sistem Informasi Akuntansi Septa Dinda Alfia, Famia; Trisnaningsih, Sri
GEMA EKONOMI Vol 12 No 3 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

Accounting has several fields of knowledge, namely behavioral accounting which explains the relationship between behavior and the accounting system, behavioral accounting is an organization and accounting system whose existence is acknowledged. As for behavioral accounting is a study of the behavior of accountants and non-accountants who are influenced by functions and reporting. Accounting is an information system that identifies a record and communicates economic incidents in an organization to interested users. The so-called users in this case are external parties of the company such as investors, creditors and government agents, while the internal parties of the company are the managers and employees of the company. Accounting plays an important role as a company's financial controller that can be used to evaluate and make plans for the company's future. The purpose of this study is to find out how behavioral accounting affects financial reports and accounting information systems. The research method used is to obtain data regarding articles that contain how behavioral accounting influences the preparation of financial reports from scholar, emerald, scimago journal and related web journal data. The results of the research conclude that the results of this literature review reveal that behavioral accounting has a positive effect on the preparation of financial reports and behavioral accounting has a positive effect on accounting information systems.
Literatur Review : Pengaruh Analisis Balanced Scorecard (Bsc) Terhadap Perspektif Kinerja Keuangan Perusahaan Septa Dinda Alfia, Famia; Ardilla, Alfin; Suhartini, Dwi; Susilowati, Endah
GEMA EKONOMI Vol 12 No 3 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

Balanced Scorecard that in order to obtain good financial performance results, non-financial performance also needs to be considered because financial performance results are based on non-financial performance. Managers who succeed in achieving a high profit level will be considered successful and obtain a good imbalance from the company, measuring good performance by measuring not only how much income can be obtained, but what factors drive an increase or decrease in a company's income. measures company performance on four balanced (balanced) perspectives: financial, customer, internal business processes, and learning and growth processes. The Balanced Scorecard makes it possible to measure what has been invested in the development of human resources, systems and procedures, for future performance improvement. The financial perspective in the balanced scorecard is defined as a tool used to measure an organization's strategy in increasing its profitability, shareholder value, and business growth. The research methods used in problem solving include this research method to obtain data regarding articles that contain the effect of Balanced Scorecard (BSC) analysis on the perspective of corporate financial performance from data scholars, emeralds, scimago journals and related web journals as well as SINTA. The results of this study Analysis. The Balanced Scorecard (BSC) has a positive effect on the company's financial performance perspective
Co-Authors Ardilla, Alfin Dwi Suhartini Endah Susilowati Sri Trisnaningsih