Articles
<![CDATA[Pengaruh Struktur Organisasi Terhadap Kualitas Sistem Informasi Akuntansi Pada Pt. Kunci Inti Transindo Jakarta ]]>
<![CDATA[Rosmiati, Imas]]>;
<![CDATA[Kuraesin, Arlis Dewi]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 2 (2021): JIAKES Edisi Agustus 2021 ]]>
Publisher : <![CDATA[Institut Bisnis dan Informatika Kesatuan ]]>
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DOI: 10.37641/jiakes.v9i2.875
<![CDATA[Changes in an accounting information system always depend on an organizational structure, and the quality of the accounting information system will affect the success of the organizational structure. The purpose of conducting this research is to determine the extent of the influence of the Organizational Structure on the Quality of the Accounting Information System at PT. Kunci Inti Transindo Jakarta. The research results are expected to prove that the given model can be used as a solution to the quality problems of the accounting information system. In this study the population is PT.Kunci Inti Transindo located in North Jakarta with 89 employees. The sample obtained is by using a data collection technique by giving a questionnaire to the employees of PT. Kunci Inti Transindo Jakarta's core. The method used in analyzing the data is a simple linear regression analysis method and through a quantitative approach. The results prove that the Organizational Structure has a positive effect on the Quality of the Accounting Information System by 81.4%. and the remaining 18.6% is influenced by factors other than this study. This means that a quality organizational structure will result in a maximally integrated information system.. Key words: Structure, organization, and quality, information system, accounting]]>
<![CDATA[Pengaruh Akuntansi Lingkungan Terhadap Kinerja Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2019 ]]>
<![CDATA[Arlis Dewi Kuraesin]]>;
<![CDATA[R Ramdany]]>;
<![CDATA[Z Zaenudin]]>;
<![CDATA[Yustia Alawiyah]]>
<![CDATA[ Jurnal Ekonomika Vol 6 No 1 (2022): JURNAL EKONOMIKA - FEBRUARI ]]>
Publisher : <![CDATA[Lembaga Layanan Pendidikan Tinggi (LLDIKTI) Wilayah IX - Sulawesi ]]>
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DOI: 10.37541/ekonomika.v6i1.706
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh akuntansi lingkungan terhadap kinerja perusahaan pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan kausal. Sumber data penelitian ini adalah data sekunder berupa laporan tahunan perusahaan pertambangan periode 2017-2019. Metode pengambilan sampel yang digunakan adalah purposive sampling. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi data panel dengan alat bantu eviews versi 9.Hasil penelitian ini menunjukkan bahwa akuntansi lingkungan berpengaruh positif signifikan terhadap kinerja perusahaan pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2019. Oleh karena itu, perusahaan perlu mengejar akuntansi lingkungan dalam praktik perusahaan.]]>
<![CDATA[Pengaruh Good Corporate Governance Terhadap Kualitas Pelaporan Keuangan Di Badan Usaha Milik Negara ]]>
<![CDATA[Arlis Dewi Kuraesin]]>;
<![CDATA[Winwin Yadiati]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 9 No 2 (2021) ]]>
Publisher : <![CDATA[UNIVED Press ]]>
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DOI: 10.37676/ekombis.v9i2.1516
<![CDATA[This article aims to determine the effect of Good Corporate Governance on the quality of financial reporting. The method used in this research is descriptive and verification method (verificative research). Based on the results of hypothesis testing using eviews 9. there is a relationship between good corporate governance and the quality of financial reporting which is reflected in the value of 0.196722. Furthermore, good corporate governance has an impact on the quality of financial reporting which is reflected in the value of 0.8104. The results of this test prove that good corporate governance affects the quality of financial reporting.]]>
<![CDATA[Pengaruh Akuntabilitas Auditor Terhadap Kualitas Kerja Auditor ]]>
<![CDATA[Arlis Dewi Kuraesin]]>
<![CDATA[ Kajian Akuntansi Volume 18, No. 1, 2017 ]]>
Publisher : <![CDATA[Universitas Islam Bandung ]]>
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DOI: 10.29313/ka.v17i2.2510
<![CDATA[Makalah ini bertujuan untuk menunjukkan gambaran tentang pentingnya akuntabilitas auditor terhadap kualitas kerja auditor.Organisasi dalam era globalisasi saat ini dan dalam menghadapiMEA sangatlah penting untuk meningkatkan kinerja auditor satu langkah di depan dari para pesaingnya agar dapat memenangkan persaingan usaha.Kinerja yang lebih baik dari pesaing akan tercapai dengan akuntabilitas yang lebih baik lagi sehingga Kualitas kinerja auditor sangat dibutuhkan sebagai jaminan laporan keuangan tersebut memang relevan serta dapat meningkatkan kepercayaan pihak yang berkepentingan terhadap perusahaan. ]]>
<![CDATA[Pengaruh Akuntansi Lingkungan Terhadap Kinerja Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2019 ]]>
<![CDATA[Arlis Dewi Kuraesin]]>;
<![CDATA[R Ramdany]]>;
<![CDATA[Z Zaenudin]]>;
<![CDATA[Yustia Alawiyah]]>
<![CDATA[ Jurnal Ekonomika Vol 6 No 1 (2022): JURNAL EKONOMIKA - FEBRUARI ]]>
Publisher : <![CDATA[Lembaga Layanan Pendidikan Tinggi (LLDIKTI) Wilayah IX - Sulawesi ]]>
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DOI: 10.37541/ekonomika.v6i1.706
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh akuntansi lingkungan terhadap kinerja perusahaan pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan kausal. Sumber data penelitian ini adalah data sekunder berupa laporan tahunan perusahaan pertambangan periode 2017-2019. Metode pengambilan sampel yang digunakan adalah purposive sampling. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi data panel dengan alat bantu eviews versi 9.Hasil penelitian ini menunjukkan bahwa akuntansi lingkungan berpengaruh positif signifikan terhadap kinerja perusahaan pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2019. Oleh karena itu, perusahaan perlu mengejar akuntansi lingkungan dalam praktik perusahaan.]]>
<![CDATA[Pengaruh Perputaran Kas Terhadap Profitabilitas Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2015-2020 ]]>
<![CDATA[Oktaviana Santuri]]>;
<![CDATA[Arlis Dewi Kuraesin]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 10 No 2 (2022) ]]>
Publisher : <![CDATA[UNIVED Press ]]>
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DOI: 10.37676/ekombis.v10i2.2530
<![CDATA[The purpose of this study was to determine how the effect of cash turnover and on profitability, either partially on Manufacturing companies listed on the Indonesia Stick Exchange in 2015-2020. The data used in this study used secondary data. The sample of this study was determined by purposive sampling, so that 42 samples of companies were obtained for 6 years of observation (2015-2020) with 252 observations. The data analysis technique used is data analysis. The first is descriptive statistics, classical assumption test, multiple regression analysis and Hypothesis testing. The results of the study partially show that cash turnover has a positive and significance value of 0,043 which is smaller than α = 0,05.]]>
<![CDATA[Pengaruh Profitabilitas Terhadap Nilai Perusahaan (Studi Kasus Perusahaan Manufaktur terdaftar di Bursa Efek Indonesia Peridoe 2016 - 2020) ]]>
<![CDATA[Dina Fitria]]>;
<![CDATA[Arlis Dewi Kuraesin]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 10 No 2 (2022) ]]>
Publisher : <![CDATA[UNIVED Press ]]>
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DOI: 10.37676/ekombis.v10i2.2552
<![CDATA[This study aims to determine the effect of profitability on firm value in manufacturing companies listed on the Indonesia Stock Exchange. The measurement of firm value in this study is Price to book value (PBV). The sample in this study were 36 companies which were determined by purposive sampling. The population in this study was 180 companies manufacturing companies on the Indonesia Stock Exchange for the 2016-2020 period. The type of data used is secondary data from the website https://www.idx.co.id/. The analytical technique used in this study is multiple linear regression analysis and hypothesis testing with the help of SPPS version 25. The results of the partial test found that profitability had a significant positive effect on firm value.]]>
<![CDATA[The Influence of Organizational Culture on Financial Report Quality at Jakarta Water Resources Office ]]>
<![CDATA[Arlis Dewi Kuraesin]]>;
<![CDATA[Maria Suryaningsih]]>;
<![CDATA[Hidayat Darwis]]>;
<![CDATA[Anita Yunita]]>
<![CDATA[ Golden Ratio of Finance Management Vol. 2 No. 1 (2022): October - March ]]>
Publisher : <![CDATA[Manunggal Halim Jaya ]]>
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DOI: 10.52970/grfm.v2i1.189
<![CDATA[The study aims to investigate the influence of the organizational culture on the financial report quality at the Jakarta Water Resources Office. It used the quantitative method with the primary data and questionnaires. The study occurred at the Jakarta Water Resources Office from September - March 2021. It uses the questionnaire distribution. This is a causal and comparative study. The study of causality investigates the cause-and-effect relationship between the independent variable (X) and the dependent variable (Y). The population in this study is the forty-two employees of the Jakarta Water Resources office, while the sample is some of them working at the Jakarta Water Resources office. The sample uses the Slovin formulation with 5% margin error. The result of this study states the organizational culture influences the financial report quality at the Jakarta Water Resources office. Human resources became the essential factor in the financial report. Moreover, the corporate culture may affect the quality of the financial statement. The study result reveals the organizational culture positively and significantly impacts the financial report. The suggestions go to companies, financial reports, and further research. The findings suggest that a company improves the organizational culture to produce optimum quality of financial reports.]]>
<![CDATA[The Influence of the Quality of Accounting Information Systems and Top Management Support on the Quality of Financial Statements ]]>
<![CDATA[Lutfia Lutfia]]>;
<![CDATA[Arlis Dewi Kuraesin]]>
<![CDATA[ Journal of Business, Management, & Accounting Vol. 3 No. 2 (2021): September ]]>
Publisher : <![CDATA[Kusuma Negara Business School ]]>
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<![CDATA[This study aims to determine the effect of accounting information systems and top management support on the quality of financial reports. The purpose of this research is the author is to analyze and obtain empirical evidence of the influence of the quality of accounting information systems and top management support on the quality of financial reports. The population of this research is in the section of the Directorate of Financial Services and BUMN at the Ministry of National Development Planning/Bappenas. The research sample used was 40 people with data sources obtained through the results of filling out a questionnaire. The sampling method and the data used are primary data, using SPSS version 23 data processing. The results showed that the quality of the accounting information system and top management support had an effect on the quality report.]]>
<![CDATA[Pengaruh Teknologi Informasi Terhadap Kualitas Sistem Informasi Pada PT Reka Graha Semesta ]]>
<![CDATA[Nanda Pratiwi]]>;
<![CDATA[Arlis Dewi Kuraesin]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 10 No 2 (2022) ]]>
Publisher : <![CDATA[UNIVED Press ]]>
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DOI: 10.37676/ekombis.v10i2.2554
<![CDATA[Kualitas sistem informasi merupakan sistem pengolahan data yang terintegrasi dan harmonisasi antara komponen-komponen sistem informasi akuntansi menyebabkan kepuasan yang lebih tinggi dan produktivitas untuk menghasilkan informasi keuangan dan informasi lain kepada pihak yang membutuhkan. Tujuan penelitian ini untuk menganalisis dan memperoleh bukti empiris pengaruh teknologi informasi terhadap kualitas sistem informasi akuntansi pada PT Reka Graha Semesta. Teknik pengambilan data dalam penelitian ini adalah teknik purposive sampling dan metode yang digunakan untuk menganalisis data adalah metode kuantitatif. Populasi pada penelitian ini terdiri dari 60 karyawan. Dari populasi diperoleh 58 responden yang melakukan pengisisan kuesioner dan dianalisis data menggunakan software SPSS versi 24. Hasil penelitian menunjukan bahwa hipotesis dapat diterima, dimana terdapat pengaruh positif dan signifikan antara variabel teknologi informasi terhadap kualitas sistem informasi akuntansi.]]>
