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All Journal Balance : Jurnal Akuntansi dan Manajemen Bursa : Jurnal Ekonomi dan Bisnis Journal of International Conference Proceedings Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Siregar, Siti Aisyah
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media

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PENGARUH KARAKTERISTIK INFORMASI SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL DENGAN VARIABEL MODERASI KETIDAKPASTIAN LINGKUNGAN DAN DESENTRALISASI PADA PT. KARYA HEVEA INDONESIA Asystasia, Widya Asystasia; Siregar, Siti Aisyah
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 1 (2024): Edisi Januari - April 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i1.3915

Abstract

Penelitian ini bertujuan untuk menyelidiki dampak berbagai komponen sistem informasi akuntansi manajemen pada kinerja manajer. Desentralisasi serta ketidakpastian di tempat kerja berdampak secara langsung dan tidak langsung berdasarkan hasil penelitian. Studi ini dilakukan dengan menggunakan pendekatan kuantitatif. Peneliti menyebarkan kuisioner berskala likert kepada karyawan PT Karya Hevea Indonesia. Data dianalisis menggunakan prosedur PLS-SEM dan SmartPLS yang meliputi Analisis Outer Model, Analisis Inner Model, dan Uji Hipotesis. Temuan penelitian menjelaskan bahwa karakteristik sistem informasi akuntansi manajemen mempunyai dampak signifikan terhadap kinerja kerja manajer. Sedangkan ketidakstabilan dan desentralisasi di lingkungan kerja tidak berdampak pada kinerja manajer di PT Karya Hevea Indonesia
Pengaruh Current Ratio, Debt to Assets Ratio, dan Total Asset Turn OverTerhadap Return On Asset Pada PT. ACE Hardware Indonesia Tbk Tahun 2014-2021 Siregar, Siti Aisyah
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 1 (2022): April 2022
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1244.559 KB) | DOI: 10.59086/jam.v1i1.19

Abstract

The financial condition of a company is of course very necessary for various parties in need, including for potential investors and creditors and owners to ensure what the sustainability of the company is currently and in the future.To analyze can be done by doing a ratio of liquidity, solvability, activity, and profitability.The purpose of this study is to analyze and find out the influence of Current Ratio, Debt to Asset Ratio, and Total Asset Turn Over on Return On Assets at PT ACE Hardware Indonesia Tbk for the year 2014-2021.This research is an associative study with secondary data obtained from quarterly financial statements for 8 years.The analysis technique carried out is using Multiple Linear Analysis with the help of SPSS data processing.The results of the study said that partially the Current Ratio has no effect on Return On Assets, Debt to Asset Ratio has a negative and significant effect on Return On Assets, Total Asset Turn Over has a positive and significant effect on Return On Assets. While simultaneously Current Ratio, Debt to Asset Ratio, and Total Asset Turn Over have a positive and significant effect on Return On Assets in PT. ACE Hardware Indonesia Tbk 2014-2021. Keyword : Current Ratio; Debt to Asset Ratio; Total Asset Turn Over; Return On Asset
Pengaruh Sistem Informasi Akuntansi Pengeluaran Kas Terhadap Pengendalian Internal Siregar, Siti Aisyah; abdullah, Ikhsan; Chandra, Dody Salden
Bursa : Jurnal Ekonomi dan Bisnis Vol. 2 No. 3 (2023): September-Desember 2023
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jeb.v2i3.433

Abstract

The purpose of this research is to determine and analyze the influence of the Cash Disbursement Accounting Information System on Internal Control at PT. Perkebunan Nusantara IV (Persero) Medan. In this research, an associative approach is used to determine the relationship between each variable. The data is presented in the form of quantitative data, namely testing and analyzing the data by calculating numbers and then drawing conclusions and testing. In this research, the objects studied were employees of PT. Perkebunan Nusantara IV (Persero) Medan with a population of 54 people and a sample of 54 people with sampling using saturated sampling. The results of the research are that the Cash Disbursement Accounting Information System has a significant effect on Internal Control at PT. Perkebunan Nusantara IV (Persero) Medan.
Moderation of External Pressure on the Effect of Budget Participation on Budget Gaps Siregar, Siti Aisyah; Nainggolan, Edisah Putra; Fadhila, Novi
Journal of International Conference Proceedings Vol 6, No 3 (2023): 2023 ICPM Penang Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i3.2817

Abstract

This study aims to analyze the Moderation of External Pressure on the effect of Budget Participation on Budgetary Gaps in local governments in Deli Serdang Regency. The population in this study were local government officials who are members of the Regional Work Unit (SKPD) in Deli Serdang Regency, the sample selected was 100 respondents. This study used a quantitative approach, data were analyzed using the Partial Least Square (PLS) analysis technique. The results of the study show that external pressure mediates the effect of budgetary participation on budgetary gaps in local governments in the Deli Serdang district.
Co-Authors Asystasia, Widya Asystasia Chandra, Dody Salden Edisah Putra Nainggolan Ikhsan Abdullah Novi Fadhila, Novi