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Journal : Jurnal EMT KITA

Pengaruh Partisipasi Penyusunan Anggaran, Pemahaman Akuntansi Pemerintahan dan Budaya Organisasi Terhadap Kinerja Manajerial pada Pemerintah Aceh Bahgia, Saiful
Jurnal EMT KITA Vol 4, No 2 (2020): Journal EMT KITA
Publisher : Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v4i2.144

Abstract

This study aimed to examine the effect of budget participation, understanding of governmental accounting and organizational culture on managerial performance in the Aceh government. This study is a population census since all members as respondents. The population around the head SKPA (Budget Administrator / PA) Finance and Administration Officer (PPK-SKPA) which amounted to 74 respondents. The analytical tool used is multiple linear regression analysis using SPSS.       The results showed that all three independent variables, namely budgetary participation, understanding of governmental accounting and organizational culture either jointly or partially affect the dependent variable is managerial performance in the Aceh government.Keywords: Budgetary Participation, Understanding Government Accounting, Organizational Culture, Managerial Performance.
Digitalisasi Sebagai Strategi Revitalisasi Usaha Mikro Kecil dan Menengah (UMKM) di Masa Pandemi Covid-19 Ismail, Ismail; Bahgia, Saiful
Jurnal EMT KITA Vol 5, No 2 (2021): Journal EMT KITA
Publisher : Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v5i2.431

Abstract

The Covid-19 pandemic has had a huge impact on various sectors, especially the economic sector, including the existence of MSMEs that have played an important role in Indonesia's economic development. This study aims to analyze how digitalization has become a strategy for developing MSMEs in the era of the Covid-19 pandemic and to understand the urgency of using e-marketing to encourage the sustainability of MSMEs by taking the example of digital platform-based MSMEs. This research uses qualitative methods, descriptive analysis methods, and contextual techniques. The data collected is supporting data from literature research and relevant online reporting documents. This research concludes that the implementation of digitalization and e-marketing through the marketplace carried out by MSME entrepreneurs is considered very necessary so that business activities can continue and generate economic value in the midst of a pandemic as it is today.