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All Journal Jurnal Ekonomi dan Bisnis Jurnal Paradigma Akuntansi
F.X. Kurniawan Tjakrawala
Fakultas Ekonomi, Universitas Tarumanagara
Arts Humanities Economics, Econometrics & Finance Social Sciences

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Latent-Path Modeling Dengan Partial Least Square Guna Memprediksi Pengaruh Faktor-Faktor Isu Lingkungan Terhadap Sistem Pengendalian Manajemen Lingkungan F.X. Kurniawan Tjakrawala; Gregorius Arvan
Jurnal Ekonomi dan Bisnis Vol 18 No 2 (2015)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (327.749 KB) | DOI: 10.24914/jeb.v18i2.256

Abstract

This study explored the recently topic of environmental management control system issue which has't been conducted by Indonesian's researcher in accounting. The purpose of this study is to predict the effect of perceived factors related to environmental issues such as perceived ecological uncertainty; the degree of environmental proactivity; and stakeholders pressure that affected environmental management control systems. Primary data collection through survey method was done by distributing 325 sets of questionnaires and addressed to the managerial level of respondents who work in the ten of manufacturing companies listed on IDX, with the response rate of 19,70 percent. This study implements a latent-path modeling. Due to relatively few sample (N=64), this study did not allow covariancebased SEM to be applied in testing the hypotheses. So then the three hypotheses of this study were tested by the technique of partial least squares (PLS) using SmartPLS v.2 package, which applied the component-based SEM approach. The hypotheses test were empirically proved the ability to predict that all of these environmental issues positively influenced the environmental management control systems significantly. In the future, similar study still probably to be developed (in Indonesia) based on covariance-based SEM to gain the clear theoretical confirmation.
EVALUASI PENERAPAN SISTEM INFORMASI AKUNTANSI DALAM AKTIVITAS PAYROLL PADA PT. PAMPERINDO PRIMA Jordy Christian Hartono; Kurniawan Tjakrawala
Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i4.21492

Abstract

This research aims to analyze the efficiency and effectiveness of the application of accounting information systems in payroll activities at PT. Pamperindo Prima. Type of research used is descriptive qualitative with the object of research is the payroll cycle at PT. Pamperindo Prima. The method in this research is observation, interview and documentation using primary data that comes from sources and company documents. The results of this study indicate that independent commissioners and institutional ownership have a significant influence on firm value, and social responsibility increases influence on firm value. The results of this study indicate that the application of accounting information systems in payroll activities at PT. Pamperindo Prima is still not efficient and effective because it has weaknesses in the organizational structure and company SOPs. The implication of this research is the need to improve the accounting information system in terms of attendance and payroll and changes to company SOPs related to employee work which will increase the efficiency and effectiveness of the existing system.
Co-Authors Gregorius Arvan Jordy Christian Hartono