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All Journal E-Jurnal Manajemen Universitas Udayana JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Riset Ekonomi & Bisnis Akuisisi : Jurnal Akuntansi Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Journal of Economic, Bussines and Accounting (COSTING) J-MAS (Jurnal Manajemen dan Sains) Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JASF (Journal of Accounting and Strategic Finance) International Journal of Economics Development Research (IJEDR) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Journal of Management and Bussines (JOMB) Jurnal Syntax Fusion : Jurnal Nasional Indonesia ETNIK : Jurnal Ekonomi dan Teknik
Munari, Munari
Universitas Pembangunan Nasional Veteran Jawa Timur
Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mechanical Engineering Social Sciences Other

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Journal : Journal of Economic, Bussines and Accounting (COSTING)

 1 
Pengaruh Pemanfaatan Teknologi Informasi, Kualitas Sdm, Dan Kebijakan Pemerintah Terhadap Kinerja Keuangan Ali Saifudin; Munari Munari
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.5942

Abstract

which can be used to support the village's financial performance, especially in the economic and health sectors, which is a milestone in the recovery after the COVID-19 pandemic. This study aims to examine the influence of information technology utilization, human resource quality, and government policies on financial performance in the COVID-19 pandemic era in Sukolilo District, Surabaya City. The sample in this study was 39 respondents determined by the Purposive Sampling technique. Data analysis conducted in this study using SmartPLS 4 software. The results of the data analysis that does not affect the financial performance, the quality of human resources influence the financial performance, and government policies does not affect the financial performance. Keywords: Technology, HR, Policy, Financial Performance
Pengaruh Motivasi, Persepsi Biaya Chartered Accountant Terhadap Minat Sertifikasi Profesi Chartered Accountant Dengan Tingkat Pemahaman Akuntansi Sebagai Variabel Moderasi Zakharia Vito Trinova; Munari Munari
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10989

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh motivasi, persepsi biaya chartered accountant terhadap minat sertifikasi profesi chartered accountant dengan tingkat pemahaman akuntansi sebagai variabel moderasi pada mahasiswa akuntansi Universitas Pembangunan Nasional “Veteran” Jawa Timur. Metode yang digunakan dalam penelitan ini yaitu menggunakan pendekatan kuantitatif. Teknik pengumpulan data dalam penelitian ini yaitu kuesioner. Jumlah populasi 288 mahasiswa akuntansi dan sampel 74 responden. Data diolah dan dianalisis dengan perangkat lunak SPSS Versi 26. Hasil penelitian yaitu motivasi berkontribusi, persepsi biaya chartered accountant tidak berkontribusi terhadap minat sertifikasi profesi chartered accountant, serta tingkat pemahaman akuntansi tidak dapat memoderasi hubungan antara motivasi dan persepsi biaya chartered accountant terhadap minat sertifikasi profesi chartered accountant.
Co-Authors Adi Gunawan Ali Saifudin Dana Puspitasari Delviana Dama Yanti Diah Kristina Arilia Dimas Arya Kusuma Dinar Gusti Nabilah Dinda Amaria Purba Fitri Hardiyanti Lutfiana Ayu Pradita Marizka Distya Anastasia Marizta Rana Amira Marizta Rana Amira Mochamad Thorik Muhammad Affan Rizqi Nabila Fitri Indah Kurniawati Norma Riza Umami Sarwono Rentaulina Putri Siti Nurhidayah Verina Christi Zakharia Vito Trinova