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All Journal JAKUMA : Jurnal Akuntansi dan Manajemen Keuangan ABM: International Journal of Administration, Business and Management
Ratih Rachmawati
Institut Teknologi dan Sains Mandala
Economics, Econometrics & Finance Social Sciences

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Pengaruh Budgetary Slack, Transparansi, Sistem Akuntansi Manajemen, Asimetri Informasi, dan Job Relevant Information (JRI) terhadap Kinerja Manajerial pada CV. Anugerah Darma Mandiri Jember Nikita Amirah Aulia; Nurshadrina Kartika Sari; Ratih Rachmawati
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 3 No 2 (2022)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v3i2.618

Abstract

This study aims to analyze the effect of budgetary slack, transparency, management accounting system, information asymmetry and job relevant information (JRI) on managerial performance at CV. Anugerah Darma Mandiri Jember. The population in this study are all employees and managers at CV. Anugerah Darma Mandiri Jember. The sampling technique in this study is the saturated sample technique. The data used in this study is primary data, namely data obtained from respondents directly through questionnaires. The data analysis method used is Multiple Linear Regression analysis with the help of SPSS processing. The result showed that budgetary slack had no partial effect on managerial performance at CV. Anugerah Darma Mandiri Jember. Meanwhile, transparency, management accounting system, information asymmetry and job relevant information (JRI) partially affect managerial performance in CV. Anugerah Darma Mandiri Jember. Simultaneously, budgetary slack, transparency, management accounting system, information asymmetry and job relevant information (JRI) affect managerial performance in CV. Anugerah Darma Mandiri Jember.
COMPARISON OF THE FINANCIAL PERFORMANCE OF MICRO AND SMALL BUSINESSES BEFORE AND AFTER GET FINANCIAL ASSISTANCE AT MICRO AND SMALL ENTERPRISES OF JEKA MEMBERS Karim Budiono; Yulia Anggraeni; Ratih Rachmawati; Amar Subagyo
ABM : International Journal of Administration, Business and Management Vol 5 No 1 (2023)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/abm.v5i1.717

Abstract

This study aims to determine whether there is a significant difference between the financial performance of JEKa member SMEs before and after receiving financial assistance. The population in this study were 109 members of SMEs of JEKa Jember. The data analysis method used were a descriptive quantitative percentage and the Manova test. The results showed that there was a significant difference between the financial performance of SMEs members of JEKa Jember before and after receiving financial assistance interms of Liquidity Ratios (CRR, QR, CR), Solvency Ratios (DTAR, DER), Rentability Ratios (PM, NPM, GPM, ROI, ROA) and there is no significant difference between the financial performance of JEKa member SMEs before and after receiving financial assistance in terms of Activity Ratios (ITR, RTR, FATO, TATO)
Co-Authors Amar Subagyo Karim Budiono Nikita Amirah Aulia Nurshadrina Kartika Sari Yulia Anggraeni