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Journal : Owner : Riset dan Jurnal Akuntansi

Pengaruh Concept Blue Economy Dan Green Economy Terhadap Perekonomian Masyarakat Kepulauan Seribu Ajeng Wijayanti; Ramlah Ramlah
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.906

Abstract

Penelitian ini merupakan penelitian sebagai informasi pengetahuan mengenai pemberdayaan dan konsep pembangunan berkelanjutan di kepulauan seribu. Penelitian ini bertujuan untuk menganalisis strategi pemberdayaan masyarakat, Concept Blue Economy dan Green economy yang dapat mempengaruhi pendapatan masyarakat kepulauan seribu. Analisis ini menggunakan variabel Independen yaitu Pemberdayaan Masyarakat, Variabel Dependen yaitu Pendapatan Masyarakat dan Variabel Moderatingnya yaitu Concept Blue Economy dan Green Economy. Sempel yang digunakan dalam penelitian ini adalah Masyarakat Kepulauan seribu dengan sampel sebanyak 170 Orang kepulauan seribu dari 6 kelurahan yang ada di kepulauan seribu dan yang memiliki kiteria tertentu. Teknik pengumpulan data yang digunakan dalam penilitian ini adalah probability sampling. Metode statistik menggunakan Analisi Regresi Linear Berganda,dengan pengujian hipotesis uji Statistik t. Penelitian ini diuji menggunakan SPSS dan Smart PLS.Penelitian ini menerapkan skala likert dengan skala 5 point untuk mengukur variabel penelitian. Hasil penelitian ini menunjukkan bahwa Concept Blue Economy berpengaruh signifikan terhadap pendapatan masyarakat , Concept Green Economy berpengaruh signifikan terhadap pendapatan masyarakat , Strategi Pemberdayaan Masyarakat tidak berpengaruh signifikan terhadap pendapatan masyarakat di Kepulauan Seribu, Strategi pemberdayaan masyarakat tidak berpengaruh signifikan terhadap pendapatan masyarakat yang di moderasi oleh Concept Blue Economy dan Strategi pemberdayaan masyarakat tidak berpengaruh signifikan terhadap pendapatan masyarakat yang di moderasi oleh Concept Green Economy.
Pengaruh Pengetahuan Akuntansi Dan Kinerja Karyawan Terhadap Kualitas Laporan Keuangan Ajeng Wijayanti; Susi Ariyani
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.966

Abstract

This study aims to analyze the effect of accounting knowledge and employee performance on the quality of financial reports moderated by the use of Accounting Information Systems in service companies in the Greater Jakarta area. The population of this research is employees who work in companies in the service sector in the Greater Jakarta area. The research sample consisted of 153 respondents. The data used in the form of primary data, namely by distributing online questionnaires to employees who work in service companies in the Jabodetabek area. The data collection technique used in this research is probability sampling. The statistical method uses Multiple Linear Regression Analysis, with statistical test hypothesis testing. Using SPSS and Smart PLS programs. This study applies a Likert scale with a 5 point scale to measure research variables. The results showed that accounting knowledge, employee performance and accounting information systems had a significant effect on the quality of financial reports, AIS Moderation on the effect of Accounting Knowledge on the quality of financial statements produced no significant effect, and AIS Moderation on Employee Performance on the quality of financial statements does not have a significant effect. The implication of this research is that companies can use this research in order to maintain and improve the quality of financial reports that are good and according to standards for the benefit of management and stakeholders in making future decisions by increasing knowledge and performance of their employees.
Pengaruh Personality Traits dan Competitive Advantage terhadap Keberlanjutan Usaha Dimoderasi Oleh Social Innovation Orientation Ajeng Wijayanti; Dian Fitri Hanandia
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.1005

Abstract

This study aims to prove the moderation of social innovation orientation on the influence of personality traits and competitive advantage on business sustainability. The sample used is 100 business owners based in Jakarta. The research method used in this study is structural equation modeling by proving several research hypotheses using the Smart PLS software. This study proves that personality traits have no significant effect on business sustainability, while competitive advantage independently can affect business sustainability. For interaction moderation, social innovation orientation concluded that the results weakened personality traits towards business sustainability and for moderation interaction, social innovation orientation concluded that it was not moderating and weakened competitive advantage on business sustainability. A company must have a competitive advantage in order to compete more effectively in the business world. Strategies need to be developed properly to work with others in order to create company sustainability. Social innovation affects the sustainable development of enterprises and achieves social needs without harming the natural environment. Social innovation orientation can clearly play an important role in solving social problems with novel and innovative ideas that contribute to social value outcomes. However, every company requires extra effort and a well-planned strategy if it wants to maximize the sustainability of its company going forward.