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<![CDATA[Faktor-Faktor Penentu Kinerja UMKM Di Kelurahan Lagoa: Ketidakpastian Lingkungan Sebagai Variabel Moderating ]]>
<![CDATA[Siti Holisoh]]>;
<![CDATA[Robiur Rahmat Putra]]>
<![CDATA[ Jurnal Akuntansi Bisnis Vol 20, No 1: Maret 2022 ]]>
Publisher : <![CDATA[Universitas Katolik Soegijapranata Semarang ]]>
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DOI: 10.24167/jab.v20i1.4398
<![CDATA[AbstractThis study examines the effect of venture capital, the application of accounting information systems and ecommerce on the performance of MSMEs with environmental uncertainty as a moderating variable. The research method used is quantitative with data collection techniques through questionnaires. A total of 97 respondents were collected from various MSMEs in Lagoa District, Jakarta. Hypotheses were tested using the Smart PLS software application. The results show that venture capital have a positive effect on the performance of MSMEs. Accounting information systems have a negative effect on the performance of SMEs. Ecommerce has a positive effect on the performance of MSMEs. Environmental uncertainty has a positive effect on the performance of MSMEs. Environmental uncertainty cannot moderate the effect of venture capital on MSME performance. Environmental uncertainty can moderate the effect of accounting information systems on MSME performance. Environmental uncertainty cannot moderate the influence of the environment on the performance of MSMEs.AbstrakPenelitian ini menguji pengaruh modal ventura, penerapan sistem informasi akuntansi dan ecommerce terhadap kinerja UMKM dengan ketidakpastian lingkungan sebagai variabel moderasi. Metode penelitian yang digunakan adalah kuantitatif dengan teknik pengumpulan data melalui kuesioner. Sebanyak 97 responden dikumpulkan dari berbagai UMKM di Kecamatan Lagoa, Jakarta. Pengujian hipotesis menggunakan aplikasi software Smart PLS. Hasil penelitian menunjukkan bahwa modal ventura berpengaruh positif terhadap kinerja UMKM. Sistem informasi akuntansi berpengaruh negatif terhadap kinerja UKM. Ecommerce berpengaruh positif terhadap kinerja UMKM. Ketidakpastian lingkungan berpengaruh positif terhadap kinerja UKM. Ketidakpastian lingkungan tidak dapat memoderasi pengaruh modal ventura terhadap kinerja UMKM. Ketidakpastian lingkungan dapat memoderasi pengaruh sistem informasi akuntansi terhadap kinerja UMKM. Ketidakpastian lingkungan tidak dapat memoderasi pengaruh lingkungan terhadap kinerja UMKM.]]>
<![CDATA[Moderating Environmental Uncertainty on The Effect of Accounting Knowledge and Accounting Information Systems on the Performance of SMES ]]>
<![CDATA[Robiur Rahmat Putra]]>;
<![CDATA[Siti Holisoh Lilis]]>
<![CDATA[ International Journal on Social Science, Economics and Art Vol. 12 No. 1 (2022): May: Social Science, Economics and Art ]]>
Publisher : <![CDATA[Institute of Computer Science (IOCS) ]]>
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DOI: 10.35335/ijosea.v12i1.74
<![CDATA[The purpose of this research is to analyze the influence of accounting expertise and accounting information systems on the performance of MSMEs using environmental uncertainty as a moderating variable. The research method used is quantitative with data collection techniques through questionnaires. A total of 97 respondents were collected from various MSMEs in the Lagoa sub-district, Jakarta, Indonesia. The sample was tested for validity and reliability as well as hypothesis testing through the Smart PLS software application. The findings indicated that accounting expertise had no discernible influence on MSMEs' performance. Accounting information systems have a substantial impact on the performance of micro, small, and medium-sized enterprises (MSMEs). Uncertainty in the environment might mitigate the influence of accounting expertise on the performance of MSMEs. Environmental uncertainty may mitigate the influence of accounting information systems on the performance of small and medium-sized businesses.]]>
<![CDATA[Apakah Sistem Informasi Akuntansi Dapat Memoderasi Faktor Yang Mempengaruhi Pengendalian Internal ]]>
<![CDATA[Robiur Rahmat Putra]]>;
<![CDATA[Yhoga Pranata]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v6i3.931
<![CDATA[Weak internal controls often lead to the creation of anti-fraud and corruption policies and the role accounting can play in increasing accountability and transparency through auditing and regulation. This study aims to provide recommendations and strategies to companies related to the implementation of internal control. The population in this study are employees who work in the finance & accounting department in Jabodetabek. The number of samples in this study were 216 respondents with data collection techniques using questionnaires. The data analysis technique used in this study uses Structural Equation Modeling (SEM) with the help of PLS. The results of this study indicate that accounting knowledge has no effect on internal control, ethics has an influence on internal control, accounting information systems have an influence on internal control, accounting information systems are not able to moderate knowledge on internal control, and accounting information systems are not able to moderate professional ethics. to internal control. The implication of the results of this study is to recommend to companies related to efforts to implement internal control so that they can pay more attention to professional ethics and accounting information systems, because this study proves that professional ethics and accounting information systems affect internal control. In addition, the company must apply a strategic way that is in accordance with the needs of the company implementing internal controls such as providing education, training, and motivation for employees in supporting the work of course this is also one of the strategic ways in implementing internal control.]]>
<![CDATA[Moderasi peran sistem akuntansi terhadap pengaruh pengendalian internal persediaan barang (inventory) dan penerapan SOP pada kinerja perusahaan ]]>
<![CDATA[Robiur Rahmat Putra]]>;
<![CDATA[Monica Zefanya]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v6i3.987
<![CDATA[The purpose of this paper is to evaluate how the role of the accounting system between the relationship between Internal Control of Inventories and the application of SOPs has contributed to improving company performance. This research uses qualitative research type. The data collection technique carried out by the researcher is through the distribution of online questionnaires and has obtained 100 respondents which were distributed to employees in Jakarta. The results of this study indicate that the effect of internal control of inventory and the application of standard operating procedures of the company on company performance has a significant effect, while the role of the accounting system on the implementation of SOPs is rejected because it cannot moderate and has no significant effect.]]>
<![CDATA[Good Corporate Governance Terhadap Kualitas Laporan Keuangan Dengan Sistem Informasi Akuntansi Sebagai Variabel Moderasi ]]>
<![CDATA[Odorikus Otarman Gea]]>;
<![CDATA[Robiur Rahmat Putra]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v6i3.992
<![CDATA[Good corporate governance which is corporate governance has become a must to be implemented properly by companies, in addition to controlling, and ensuring the continuity of the company, good corporate governance can also provide added value to the company and affect the quality of investors' decisions in assessing a company. The purpose of this study was to examine the effect of good corporate governance on the quality of financial statements moderated by accounting information systems. This research method is a quantitative type of research, the population in this study is all employees who work in the financial accounting division involved in preparing financial statements in Jabodetabek. The sample in this study was determined by purposive sampling method . Data collection was carried out by distributing questionnaires and obtained 201 respondent data. The data analysis method used is Structural Equating Modeling-Partial Least Square (SEM-PLS) using smartPLS software version 3. The results of this study prove that good corporate governance directly affects the quality of financial statements, then the accounting information system also has a direct effect. on the quality of financial statements and accounting information systems are significantly able to moderate the influence of good corporate governance in influencing the quality of financial reports. The results of this study can be used as recommendations to companies to improve the quality of financial reports and provide evidence about the moderating impact of the application of Accounting Information Systems on the Effect of Good corporate governance on the Quality of Financial Reports]]>
<![CDATA[Pengaruh Kemampuan Akuntansi dan Budaya Organisasi terhadap Kinerja Perusahaan dengan SIA sebagai Variabel Moderasi ]]>
<![CDATA[Euis Dayanti]]>;
<![CDATA[Robiur Rahmat Putra]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v6i3.993
<![CDATA[The purpose of this study is to provide evidence on the impact and provide recommendations to companies on strategies to improve company performance. The research method used in this study is a quantitative method. The population in this study are employees who work in finance & accounting in Jabodetabek. The number of samples in this study were 282 respondents with data collection techniques using questionnaires. The data analysis technique used in this study uses structural equation modeling (SEM) with the help of PLS. The results of this study prove that accounting ability has a significant and significant effect on company performance, organizational culture has a significant and significant effect on company performance, accounting information systems have a significant and significant effect on company performance, and accounting information systems influence/capable of moderating accounting capabilities and organizational culture on company performance. The implication of this research is to recommend to companies related to efforts to improve company performance by paying more attention to accounting capabilities, organizational culture and accounting information systems. The role of the Accounting Information System here is very large, because seeing its large role it directly affects the company's performance and at the same time is able to moderate accounting capabilities and organizational culture on company performance. In addition, the company must propose strategic methods such as providing a good and adequate accounting information system, education, training, and motivation for employees in supporting the work of course this is also a strategic way to improve company performance.]]>
<![CDATA[Pengaruh Pertumbuhan Perusahaan Dan Kepemilikan Manajerial Terhadap Keputusan Investasi Dengan Kualitas Laba Sebagai Variabel Intervening ]]>
<![CDATA[Siti Barokah]]>;
<![CDATA[Robiur Rahmat Putra]]>
<![CDATA[ Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Vol 5, No 2 (2020) ]]>
Publisher : <![CDATA[Universitas 17 Agustus 1945 Jakarta ]]>
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DOI: 10.52447/jam.v5i2.4347
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh pertumbuhan perusahaan dan kepemilikan manajerial terhadap keputusan investasi dengan kualitas laba sebagai variabel intervening. pertumbuhan perusahaan dan kepemilikan manajerial sebagai variabel independen sedangkan keputusan investasi sebagai variabel dependen serta kualitas laba sebagai variabel intervening. Populasi dalam penelitian ini adalah Seluruh perusahaan BUMN yang terdaftar di Bursa Efek Indonesia pada tahun 2015-2019 yang terdiri dari 20 perusahaan. Setelah dilakukan pengumpulan data serta pengambilan sampel dengan menggunakan metode purposive sampling melalui kriteria-kriteria yang telah ditetapkan maka sampel yang digunakan dalam penelitian ini adalah berjumlah 6 perusahaan BUMN. Pengujian hipotesis ini menggunakan STATA sebagai alat uji. Metode analisis data diuji dengan uji statistik deskriptif, korelasi, uji moltikolinearitas, uji heteroskedastisitas, uji autokorelasi serta uji normalitas. Uji hipotesis dilihat dari analisis hasil analisis SEM. Hasil penelitian membuktikan bahwa pertumbuhan perusahaan berpengaruh positif signifikan terhadap keputusan investasi. Kepemilikan manajerial tidak berpengaruh terhadap keputusan investasi. Pertumbuhan perusahaan tidak berpengaruh terhadap kualitas laba. Kepemilikan manajerial tidak berpengaruh terhadap kualitas laba. kualitas laba berpengaruh signifikan terhadap tingkat keputusan investasi. Tidak ada pengaruh signifikan antara hubungan pertumbuhan perusahaan terhadap keputusan investasi melalui kualitas laba. Tidak ada pengaruh signifikan antara hubungan kepemilikan manajerial terhadap keputusan investasi melalui kualitas laba.]]>
<![CDATA[Pengaruh Employee Morality Dan Leadership Style Terhadap Accounting Fraud Tendencies Yang Dimoderasi Oleh Internal Control System ]]>
<![CDATA[Robiur Rahmat Putra]]>;
<![CDATA[Susanto Susanto]]>
<![CDATA[ Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Vol 5, No 1 (2020): Jurnal Akuntansi Manajerial ]]>
Publisher : <![CDATA[Universitas 17 Agustus 1945 Jakarta ]]>
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DOI: 10.52447/jam.v5i1.4173
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh Moralitas Pekerja, Gaya Kepemimpinan terhadap Kecenderungan Kecurangan Akuntansi yang dimoderasi dengan adanya Sistem Pengendalian Internal. Data dikumpulkan menggunakan metode survey dengan teknik kuisioner.Populasi yang digunakan dalam penelitian ini merupakan Setiap pribadi yang sudah bekerja atau pengalaman bekerja.Sampel diambil dengan menggunakan accidental sampling. Hasil dari penelitian ini adalah Moralitas Pekerja berpengaruh dan signifikan terhadap Kecenderungan Kecurangan Akuntansi artinya semakin baik moralitas seorang pekerja maka akan semakin berkurang keinginan untuk melakukan Kecurangan Akuntansi, Gaya Kepemimpinan tidak berpengaruh terhadap Kecenderungan Kecurangan Akuntansi artinya Gaya Kepemimpinan seorang pemimpin tidak berpengaruh terhadap Kecenderungan Kecurangan Akuntansi di instansi atau kantor, Sistem Pengendalian Internal berpengaruh positif dan signifikan terhadap Kecenderungan Kecurangan Akuntansi artinya bahwa dengan sistem pengendalian internal yang baik maka kecenderungan Kecurangan Akuntansi dapat berkurang , Sistem Pengendalian Internal mampu memoderasi pengaruh Moralitas Pekerja terhadap Kecenderungan Kecurangan Akuntansi artinya bahwa Sistem Pengendalian Internal dapat memoderasi hubungan antara Moralitas Pekerja terhadap Kecenderungan Kecurangan Akuntansi, Sistem Pengendalian Internal tidak mampu memoderasi pengaruh Gaya Kepemimpinan terhadap Kecenderungan Kecurangan Akuntansi artinya Sistem Pengendalian Internal tidak dapat memoderasi hubungan antara Gaya Kepemimpinan terhadap Kecenderungan Kecurangan Akuntansi]]>
<![CDATA[PENGARUH PERENCANAAN PAJAK DAN INSENTIF NON PAJAK TERHADAP MANAJEMEN LABA YANG DIMODERASI OLEH PERUBAHAN TARIF PAJAK DI MASA PANDEMI COVID – 19 (Studi Empiris Perusahaan Seluruh Sektor yang Terdaftar di BEI Tahun 2020) ]]>
<![CDATA[Robiur Rahmat Putra]]>;
<![CDATA[Khoirunisa Alfiany]]>
<![CDATA[ Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Vol 7, No 1 (2022): Jurnal Akuntansi Manajerial ]]>
Publisher : <![CDATA[Universitas 17 Agustus 1945 Jakarta ]]>
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DOI: 10.52447/jam.v7i1.5520
<![CDATA[ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh Perencanaan Pajak dan Insentif Non Pajak terhadap Manajemen Laba yang dimoderasi oleh Perubahan Tarif Pajak Di Masa Pandemi Covid – 19. Penelitian ini memproksikan Perencanaan Pajak dengan Tax Retention Rate (TRR), Insentif Non Pajak diproksikan dengan Earning Pressure (EPRESS), Perubahan Tarif Pajak dengan Selisih Beban Pajak (CiTR), dan Manajemen Laba diproksikan dengan Discretionary Accrual (DAC). Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan yang terdaftar di BEI Tahun 2020 dengan teknik pengambilan sampel menggunakan purposive sampling method. Hasil penelitian ini menunjukkan bahwa perencanaan pajak dan insentif non pajak tidak berpengaruh terhadap manajemen laba, variabel moderasi perubahan tarif pajak tidak memperkuat pengaruh perencanaan pajak terhadap manajemen laba. Perubahan tarif pajak sebagai moderasi mampu memperkuat pengaruh insentif non pajak terhadap manajemen laba]]>
<![CDATA[Studi Komparatif Terhadap Perencanaan Pajak Dan Manajemen Laba Perusahaan (Perusahaan Transportasi Darat Yang Terdaftar Di Bursa Efek Indonesia Pada Ta-hun 2015-2019) ]]>
<![CDATA[Robiur Rahmat Putra]]>;
<![CDATA[Yhoga Pranata]]>;
<![CDATA[Ramlah Ramlah]]>;
<![CDATA[Shiva Dewanti]]>;
<![CDATA[aulia alqori]]>
<![CDATA[ Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Vol 6, No 1 (2021) ]]>
Publisher : <![CDATA[Universitas 17 Agustus 1945 Jakarta ]]>
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DOI: 10.52447/jam.v6i1.4594
<![CDATA[Tujuan dari penelitian ini adalah untuk menjelaskan bagaimana signifikansi perbedaan perencanaan pajak dan manajemen laba perusahaan transportasi darat yang terdaftar di BEI tahun 2015 – 2019. Perencanaan pajak diukur dengan Tax Retention Rate (TRR) dan manajemen laba diukur dengan Pendekatan distribusi laba. Sampel penelitian ini sebanyak 6 perusahaan transportasi darat yang diperoleh melalui metode purposive sampling. Penelitian ini menggunakan teknik analisis data Analysis of Variance (ANOVA). Hasil penelitian menunjukkan bahwa perencanaan pajak dan manajemen laba perusahaan transportasi darat yang terdaftar di BEI pada tahun 2015-2019 tidak memiiki perbedaan yang signifikan. Dapat dilihat pula bahwa perbandingan rata-rata perencanaan pajak dan manajemen laba untuk masing-masing perusahaan tidaklah jauh berbeda.]]>
