Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Jurnal Riset Akuntansi dan Bisnis Indonesia Jurnal Akuntansi, Keuangan dan Perpajakan
Astuti, Desti Mega
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
PENGARUH GAYA KEPEMIMPINAN DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN PT. TETIRA INTERNATIONAL CONSULTANTS Tzalinggar, Ayudyasiwi; Widiasari, Arifa; Astuti, Desti Mega; Primeri, Novem Gardenia Ninik; Agusti, Ninda Putri Zulekha Sapta; Damayanti, Dila
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 4 No 1 (2024): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v4i1.946

Abstract

This research aims to analyze the influence of leadership style and work environment on employee performance at PT. TETIRA International Consultants in Jakarta. This research method uses a quantitative (primary) approach in the form of a questionnaire distributed to the entire research population. The population in this study were all employees of PT. TETIRA International Consultants and the samples used were 30 samples. The variables used in this research are the independent variables, namely Leadership Style (X1) and Work Environment (X2) and the dependent variable, namely Employee Performance (Y). The results of the t test (partial test) show that the Leadership Style variable (X1) has a significance value of 0.011 < 0.05, with the results obtained tcount > ttable, namely 2.746 > 1.701. This means the influence of Leadership Style (X1) on employee performance (Y) at PT. TETIRA International Consultants is significant. Meanwhile, the results of the t test (partial test) show that the Work Environment variable (X2) has tcount < ttable, namely 0.339 < 1.701 and has a significant value of 0.737 > 0.05. These results prove that the Work Environment variable (X2) has no significant effect on the employee performance variable (Y) at PT. TETIRA International Consultants. The results of the F Test (Simultaneous Test) show a significant value of 0.000 or the significance value of the F test is smaller than 0.05. This means that the Leadership Style Variable (X1) and Work Environment (X2) simultaneously have a significant effect on the Employee Performance Variable (Y).
The Effect of Accounting Digitalization and the Implementation of EMKM FAS on the Quality of MSME Financial Reports with Digital Financial Literacy as a Moderating Variable: Pengaruh Digitalisasi Akuntansi dan Penerapan SAK EMKM terhadap Kualitas Laporan Keuangan UMKM dengan Literasi Keuangan Digital sebagai Variabel Moderasi Astuti, Desti Mega; Tjahjono, Achmad
Jurnal Akuntansi, Keuangan dan Perpajakan Vol. 9 No. 1 (2026): Edisi Februari
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/jakp.v9i1.3193

Abstract

This study aims to examine the effect of accounting digitalization and the implementation of SAK EMKM on the quality of financial reports of MSMEs in the culinary sector in the Special Region of Yogyakarta, with digital financial literacy as a moderating variable. The study used a quantitative approach with primary data obtained through questionnaires. Data analysis included instrument testing, classical assumption testing, multiple linear regression, and Moderated Regression Analysis (MRA). The results indicate that accounting digitalization and the implementation of SAK EMKM have a positive effect on the quality of MSME financial reports,and are strengthened by digital financial literacy. AbstrakPenelitian ini bertujuan mengkaji pengaruh digitalisasi akuntansi serta penerapan SAK EMKM terhadap kualitas laporan keuangan UMKM sektor kuliner di Daerah Istmewa Yogyakarta dengan literasi keuangan digital sebagai variabel pemoderasi. Penelitian menggunakan pendekatan kuantitatif dengan data primer yang diperoleh melalui penyebaran kuesioner. Analisis data meliputi uji instrumen, uji asumsi klasik, regresi linear berganda, dan Moderated Regression Analysis (MRA). Hasil menunjukkan bahwa digitalisasi akuntansi dan penerapan SAK EMKM berpengaruh positif terhadap kualitas laporan keuangan UMKM, serta diperkuat oleh literasi keuangan digital.
Co-Authors Agusti, Ninda Putri Zulekha Sapta Dila Damayanti Primeri, Novem Gardenia Ninik Tjahjono, Achmad Tzalinggar, Ayudyasiwi Widiasari, Arifa