20 research outputs found
Peran Modal Intelektual (Intellectual Capital) Terhadap Kinerja Keuangan Dan Nilai Perusahaan Di Indonesia (Studi Literatur).
No full textArtikel ini bertujuan untuk menyajikan studi literatur berkaitan dengan peran modal intelektual terhadap kinerja perusahaan pada perusahaan di Indonesia. Penelitian-penelitian sebelumnya membahas mengenai topic ini pada beberapa perusahaan yang berbeda. Ada beberapa bagian dalam artikel ini. Bagian pertama akan menyajikan latar belakang dan menjelaskan mengenai pengertian dari modal intelektual yang mencakup modal manusia (human capital), structural capital dan modal pelanggan (consumer capital). Bagian kedua mengenai teori yang biasa digunakan dalam penelitian mengenai topik ini. Selanjutnya akan membahas mengenai pembahasan berkaitan dengan penelitian-penelitian yang telah dilakukan mengenai topik ini. Terakhir, bagian kesimpulan dan saran akan menyajikan beberapa kesimpulan dan saran berkaitan dengan topik ini
Analysis of Factors Affect to Organizational Performance in Using Accounting Information Systems Through Users Satisfaction and Integration Information Systems
No full textThe aim of this research is to investigate the factors affecting organizational performance in using accounting information system through users satisfaction and integration information systems. The research respondents were 447 companies that listed in Indonesian Stock Exchange. The data are gathered through consensus method and in total there are 176 responses with complete data. Structural Equation Model (SEM) is used in analyzing the data and system theory is utilized in this research. The result shows that knowledge management systems and management control system have significant influence on users satisfaction and integration information systems. Integration information system and users satisfaction has positive significant on organizational performance
PRAKTIK KERJA LAPANGAN DALAM PEMBELAJARAN AKUNTANSI MANAJEMEN
No full textAbctract: Field Observation in Learning Management Accounting. This research seeks to investigate the effectiveness of field observation in management accounting courses. The method used in this study is a questionnaire test and Analisis SWOT to accounting students Sriwijaya University who follow this program. The research shows that field observation has an urgency for student competence development. They can understand the actual conditions in the manufacturing company. In addition, field observation provide an advantage to the people around the learning environment through cognitive social theory
Forum Bisnis Dan Kewirausahaan Jurnal Ilmiah STIE MDP Adopting Environmental Management Accounting (EMA) in Indonesia
No full textKeywords: environmental management accounting (EMA) Abstrak : Tulisan ini akan menjelaskan pedoman dan manfaat menggunakan Akuntansi Manajemen Lingkungan (AML) untuk perusahaan di Indonesia. Pertama, tulisan ini akan menjelaskan pengertian dari AML. AML adalah salah satu alat yang digunakan untuk penilaian aspek keberlanjutan dari inovasi. Selanjutnya, akan dijelaskan pedoman dari AML. Pedoman baru AML dikeluarkan oleh International Federation of Accountants (IFAC). Dua tipe informasi dari AML untuk membuat keputusan internal yaitu informasi fisik dan informasi moneter. Akhirnya, itu menjelaskan manfaat dari penggunaan AML. Ada tiga manfaat penggunaan penggunaan AML termasuk efisiensi kepatuhan, efisiensi ekonomi dan posisi yang strategis. Kesimpulannya, AML penting untuk perusahaan di Indonesia, terutama untuk pertambangan, perusahaan manufaktur, untuk menggunakan Akuntansi Manajemen Lingkungan pada operasi mereka. Kata kunci: akuntansi manajemen lingkungan (AML
Determinants Factor Influences on Accounting Conservatism at Consumer Goods Industry Companies in Indonesia
No full textThe Relationship between Intensity of Competition, Advanced Manufacturing Technology and Organizational Performance
No full textThe aim of this study is to investigate the relationship between intensity of competition, advanced manufacturing technology and organizational performance in Indonesian Manufacturing companies. The data of this study was collected from survey to chief financial officers, or controller or accounting manager from manufacturing companies listed on the Indonesian Stock Exchange. 477 questionnaires were distributed and 115 questionnaires were returned, only 108 respondents used in data analysis. This study used Structural Equation Model (SEM) and used AMOS 19 program software. The findings from this study showed that the relationship between intensity of competition; advanced manufacturing technology and organizational performance have positive relationship and significance. However, the relationship between intensity of competition and organizational performance was not significance
The Effect of Workload, Experience, Personality and Professional Scepticism on The Accuracy of Giving Audit Opinion
No full textThe Impact of Firm Characteristics on Mandatory Disclosure of Companies Listed on the Indonesia Stock Exchange
No full textAn Antecedent of E-Invoice User Behavior with Behavioral Intention as an Intervening Variable
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