Journal Lembaga Penelitian Universitas Langlangbuana
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PENGARUH TEKNOLOGI INFORMASI TERHADAP KUALITAS SISTEM INFORMASI AKUNTANSI MANAJEMEN YANG BERDAMPAK TERHADAP KINERJA MANAJERIAL
No full textThe purpose of this study is to determine the influence of information technology to the quality of management accounting information system and know the influence of quality management accounting information system to managerial performance in PT Graha Pangan Lestari. This research uses data analysis method using Partial Least Square (PLS). The results of this study indicate that information technology has a significant effect on the quality of management accounting information system of 72.5% and the quality of management accounting information system significantly influence the managerial performance of 71.1%
PENGARUH KETIDAKPASTIAN LINGKUNGAN DAN DESENTRALIASASI TERHADAP KUALITAS SISTEM INFORMASI AKUNTANSI MANAJEMEN (Studi pada PT. Industri Telekomunikasi Indonesia Bandung)
No full textEnvironmental uncertainty and decentralization are popular and complex concepts that are identified as factors that can affect the quality of management accounting information systems. The phenomenon that occurs in Indonesia is the quality of accounting information system that has not been perfect. Similarly, environmental uncertainty and decentralization have not shown the ideal conditions. The purpose of this study is to achieve the truth through testing (confirmation) the influence of environmental uncertainty and decentralization on the quality of management accounting information system at PT. Industri Telekomunikasi Indonesia (Persero) Bandung. The data used is obtained through survey by distributing questionnaires at PT. Industri Telekomunikasi Indonesia (Persero) Bandung, processed statistically with the help of Smart-PLS software. The method used in this research is descriptive analysis method verifikatif. The results showed that: (1) environmental uncertainty affecting the quality of management accounting information system and (2) decentralization affect the quality of management accounting information system
PENGARUH TEKNOLOGI INFORMASI DAN BUDAYA ORGANISASI TERHADAP KUALITAS SISTEM INFORMASI AKUNTANSI Studi pada PT. Indonesia Power UPJP Kamojang
No full textThis study aims todetermine howmuch influence of information technology and organizational culture on the quality of accounting information systems.The research methode used is descriptive methode. Sampling taken as many as 38 employees, taken fromthe total population as many as 40 employees. Test tool of this research with questionnaire. The test uses validity test, reliability test,classical assumption test,multipe linear regression analysis, correlation test, multiple linear regression analysis,correlation analysis, determination coefficient analysis and t test using SPSS software version 23.0 From results of research based on coefficient of determination obtained there is a strong in fluence of information technology on the quality of accounting information system of 57.76%. While there is a low influence of organizational culture on accounting information system quality of 47.77%, and the rest influenced by other factors
THE INFLUENCE OF CURRENT RATIO AND NET PROFIT MARGIN TO DIVIDEN PAYOUT RATIOON THE LISTED COMPANIES IN LQ 45 INDONESIA STOCK EXCHANGE (February-July 2016)
No full textThis research is conducted to know the influence of Current Ratio and Net Profit Margin variable to Dividend Payout Ratio at companies listed in Index LQ 45 Indonesia Stock Exchange period February-July 2016. The population in this research is 45 financial statements of companies listed in index LQ 45 Indonesia Stock Exchange period February-July 2016. Sampling technique used is purposive sampling with criteria: (1) Companies listed in index LQ 45 period February-July 2016 (2) Companies that consecutively pay dividends during the 2011-2014 research period. (3) Companies that have complete data of financial statements,especially data used in research such as Current Ratio, Net Profit Margin and Dividend Payout Ratio. Samples were obtained by 18 companies. Analytical technique used is multiple linear regression and hypothesis test using t test with 5% confidence level and classical assumption test which include normality test,multicolinierity test, heteroscedasticity test and autocorrelation test. The results showed that the Current Ratio and Net Profit Margin have a significantpositive effect on Dividend Payout Ratio
PENGARUH FREE CASH FLOW, FINANCIAL DISTRESS, DAN EMPLOYEE DIFF TERHADAP MANAJEMEN LABA
No full textThis study aims to understand Free Cash Flow, Financial Distress, Employee Diff, and Earnings Management on object research and also examine the effect simultaneously and partially between Free Cash Flow, Financial Distress, and Employee Diff to Earnings Management. The population in this study refers to the mining companies that listed in Indonesia Stock Exchange period 2012-2016. The techniques used in this study is purposive sampling with 34 samples of the companies were selected which in the period of five years, so there were 170 samples data of companies listed in Indonesia Stock Exchange perios 2012-2016 are used. Methods of data analysis in this research is panel data regression analysis using Eviews 10. Based on the result of this research shows that simultaneously Free Cash Flow, Financial Distress, and Employee Diff have a significant effect on Earnings Management. Partially, Free Cash Flow has no effect on Earnings Management, while Financial Distress and Employee Diff have a positive and significant effect on Earnings Management
PENGARUH PENGALAMAN KERJA DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT PADA PT BPR KARYA GUNA MANDIRI BANDUNG THE EFFECT OF WORK EXPERIENCE AND AUDITOR COMPETENCE TO AUDIT QUALITY AT PT. BPR KARYA GUNA MANDIRI BANDUNG
No full textTujuan dari studi ini adalah untuk mengetahui pengaruh pengalaman kerja dan kompetensi auditor terhadap kualitas kudit pada Bank Perkreditan Rakyat (BPR) Karya Guna Mandiri Bandung. Riset ini dilakukan di PT BPR Karya Guna Mandiri Bandung. Jumlah sampel dalam penelitian ini adalah sebanyak 30 responden dengan metode pengambilan sampel menggunakan metode porpusive sampling. Pengumpulan data dilakukan melalui kuesioner. Teknik analisis yang dipakai adalah teknik analisis linear berganda yang sebelumnya dilakukan uji validitas, uji reliabilitas, uji asumsi klasik seperti uji normalitas, uji multikolinearitas, dan uji heterokedastisitas. Analisis data menggunakan program SPSS versi 23. Hasil penelitian membuktikan bahwa (1) Pengalaman Kerja berpengaruh positif terhadap kualitas audit pada PT. BPR Karya Guna Mandiri Bandung. (2) Kompetensi Auditor berpengaruh positif terhadap kualitas audit pada PT. BPR Karya Guna Mandiri Bandung
PENGARUH PROFESIONALISME AUDIT INTERNAL TERHADAP KINERJA AUDIT INTERNAL DAN PENCEGAHAN KECURANGAN (FRAUD) PADA PT.LINTAS MEDIATAMA
No full textProfesionalisme audit internal merupakan tanggungjawab, pengetahuan, kemampuan dan berbagai disiplin ilmu yang diperlukan untuk melaksanakan pemeriksaan secara tepat dan pantas sehingga menjadi faktor penting yang dapat mempengaruhi kinerja audit internal dan pencegahan kecurangan. Fenomena yang terjadi pada sebagian besar perusahaan di Indonesia menunjukkan auditor internal yang tidak bisa mempertahankan sikap profesionalisme dalam pelaksanaan tugasnya. Demikian pula kinerja auditor internal dan pencegahan kecurangan masih rendah. Penelitian ini bertujuan untuk menguji pengaruh profesionalisme audit internal terhadap kinerja audit internal dan pencegahan kecurangan pada PT. Lintas Mediatama. Penelitian ini menggunakan metode survey dengan jumlah responden 35 pegawai. Data penelitian merupakan data primer yang diambil melalui kuisioner. Hasil penelitian menunjukkan bahwa: 1) Profesionalisme audit internal berpengaruh terhadap kinerja audit internal 2) Profesionalisme audit internal berpengaruh terhadap pencegahan kecurangan. 
Penerapan Metode Iqra dalam Meningkatkan Kemampuan Membaca Permulaan Siswa Tunagrahita Ringan
Get PDFThe right to knowledge is the right of all people, including children with special needs, such as mentally retarded children. As with normal children, for retarded children, reading is very important in studying subject matters. This classroom action research has several main objectives, namely describing the use of the iqra method in improving reading skills, increasing children's motivation in learning, generating self- confidence in children, developing aspects of child development: thinking skills, focusing, motivation, interest, concentration and increasing teacher professionalism in teaching. The research method used was classroom action research to improve reading skills using the "iqra" method for mild mentally retarded children at SLB-C Sukapura, Bandung. The results obtained were that there was a good increase in their reading skills. This shows that the method of "Iqra" can improve the ability of mild mentally retarded children in beginning reading
Peranan Resource Center SLB Sukapura Kota Bandung dalam Mengoptimalkan Layanan Pendidikan Inklusif
Get PDFThe implementation of inclusive education is still facing many problems, which are related to the attitudes of parents, schools providing inclusive education , SPPI and Resource Center (RC). Problems faced include: many parents and communities who still do not yet fully accept and do not understand how to treat children with special needs. Moreover, there are still many principals and teachers in regular schools who do not yet understand about children with special needs and inclusive education and education services at SPPI which has not been optimal. Resource center is a specialized institution formed in the context of developing special education or inclusive education which can be utilized by all parties. In accordance with their roles and functions, RC Sukapura has carried out various activities to overcome the problems faced, namely organizing the socialization of the importance of Inclusive education, seminar activities, exhibitions, and interactive dialogue. Home visits to regular schools in the RC environment Sukapura including elementary, middle and high school are also done, so that the schools are willing to accept the existence of students with special needs and optimize RC support for inclusive education especially in helping SPPI
Implementasi Pendekatan STEM (Science, Technology, Engineering and Mathematics) untuk Meningkatkan Keterampilan Berpikir Kritis Siswa di Sekolah Dasar
Get PDFStudents are facing more complex challenges in the era where they have to master science, technology and engineering. The 4.0 industry revolution requires critical thinking in competing and absorbing information. The fact is that in elementary schools thematic learning is lack in developing the critical thinking ability. This study aimed to determine the effect of STEM approach in improving critical thinking ability of elementary students. The research was conducted in November 2018 at Griya Bandung Indah Elementary School, Kabupaten Bandung. The type of research design was one group pretest-posttest design with purposive sampling. The research instrument used was an essay questions test instrument. The data were analyzed by statistical test using SPSS. The results of data analysis found that there was a significant effect of the average critical thinking skills outcomes of students learning using STEM approach