Eferedy, Jhon
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Pengaruh Kemandirian, Kemampuan Menyusun Laporan Keuangan Dan Literasi Keuangan Terhadap Kinerja UMKM Perempuan Mulyani, -; Mudrikah, Ritali Evi; Eferedy, Jhon
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 13, No 2 (2024): Akuntansi Keuangan dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v13i2.16360

Abstract

Usaha Mikro Kecil dan Menengah dalam perekonomian nasional memiliki peran yang penting dan strategis. Namun demikian, UMKM masih memiliki kendala untuk mengembangkan usahanya, terutama UMKM yang dikelola oleh perempuan. Tujuan penelitian adalah untuk mengetahui faktor-faktor yang mempengaruhi Kinerja Usaha Mikro Kecil dan Menengah (UMKM). Faktor-faktor yang menjadi indikator Kinerja Perempuan UMKM di Pasar Bambu Kuning dalam penelitian ini yaitu Kemandirian, Kemampuan Menyusun Laporan Keuangan dan Literasi Keuangan. Hasil penelitian ini menunjukkan bahwa Kemandirian dan Kemampuan Menyusun Laporan Keuangan berpengaruh signifikan terhadap Kinerja UMKM, sedangkan Literasi Keuangan tidak berpengaruh signifikan terhadap Kinerja UMKM. Hal ini mengindikasikan bahwa kemampuan khas Perempuan UMKM di Pasar Bambu Kuning berperan dalam peningkatan Kinerja UMKM Perempuan khususnya di Pasar Bambu Kuning Bandar Lampung.
Pengaruh Sistem Pengukuran Kinerja Non Keuangan, Keadilan Distributif, Keadilan Prosedural Terhadap Kinerja Individu Pada Rumah Sakit Di Kota Bandar Lampung Eferedy, Jhon; Yuliansyah, Yuliansyah; Luthfi, Muhammad
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 13, No 2 (2024): Akuntansi Keuangan dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v13i2.16541

Abstract

This study aims to provide empirical evidence about the effect of Non-Financial Performance Measurement Systems, Distributive Justice, Procedural Justice on Individual Performance in Hospitals in Bandar Lampung City. Through this research, it can be seen (1) the positive influence between Non-Financial Performance Measurement Systems on Distributive Justice, (2) the positive influence between Non-Financial Performance Measurement Systems on Procedural Justice, (3) To obtain empirical evidence about the positive influence of Distributive Justice on Performance Individuals, (4) positive influence between procedural justice on individual performance in hospitals in Bandar Lampung City. This type of research is classified as qualitative research. The population in this study is a hospital located in the city of Bandar Lampung based on data obtained from online hospital data, which amounted to 20 hospitals. The sample is determined based on nonprobability sampling technique, as many as 100 samples. Data obtained through direct questionnaire dissemination. Data analysis techniques with Partial Leasrt Square (PLS) are using SmartPLS software.The results of this study conclude: (1) the non-financial performance measurement system has a significant influence on distributive justice, (2) the non-financial performance measurement system has a significant effect on procedural justice, (3) distributive justice has a significant influence on individual performance, (4) procedural justice has a significant influence on individual performance in hospitals in Bandar Lampung City. Based on the above research, it is suggested: for further research to add other factors that might be interesting to test include financial performance measurement systems, or organizational justice and can expand the object of research.
Pengaruh Kompleksitas Sistem, Kompleksitas Tugas dan Komunikasi Pemakai dan Pengembang Terhadap Kepuasan Pemakai Sistem Informasi Akuntansi pada Bank Syariah di Bandar Lampung Eferedy, Jhon; -, Kusnadi
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 8, No 1 (2019): Volume 8 Nomor 1
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (119.898 KB) | DOI: 10.33024/jur.jeram.v8i1.2599

Abstract

As advances in accounting information systems continue to be applied, proper applicationof the various information systems must be able to provide satisfaction with the service provided tocustomers. The purpose of this study was to examine the influence of the complexity of the system, thecomplexity of the task and communication to users and developers of user satisfaction in AccountingInformation Systems Islamic Bank in Bandar Lampung. Partial results of analysis there is asignificant effect between system complexity (X1), the complexity of the task (X2), and communicationusers and developers (X3) on user satisfaction SIA (Y) at the Islamic Bank in Bandar Lampung.Simultaneously there is influence between system complexity, task complexity, and communication tousers and developers of user satisfaction SIA (Y) at the Islamic Bank in Bandar Lampung (F value16.886> Ftabel2, 84 or sig. 0.000 <0.05). Retrieved Rsquare 0.535 means 53.5% user satisfactionaccounting information system is described by the variable X and the remaining 46.5% is explained byother causes.Keywords: System Complexity, Task Complexity, User Communication and Development, and UserSatisfaction System