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All Journal EL-MUHASABA Management Studies and Entrepreneurship Journal (MSEJ)
Gilang Amrizal
universitas islam riau
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Ketidakpastian Lingkungan, Sistem Akuntansi Manajemen Terhadap Kinerja Manajerial Pada Perhotelan Di Pekanbaru Eny Wahyuningsih; Ellyan Sastraningsih; Gilang Amrizal
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 3 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i3.1536

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh dari ketidakpastian lingkungan, sistem akuntansi manajemen terhadap kinerja manajerial. Penelitian ini di laksanakan di perusahaan jasa perhotelan di kota Pekanbaru. Metode penelitian yang digunakan adalah metode penelitian kuantitatif. Penelitian ini menggunakan teknik Purposive sampling. Sampel penelitian adalah jajaran manajemen/ manajer dan pimpinan perusahaan jasa perhotelan di kota Pekanbaru pada 18 Hotel bintang 3. Metode analisis data menggunakan SPPS versi.23.  Hasil pengujian menunjukkan bahwa, ketidakpastian lingkungan secara parsial dan simultan berpengaruh terhadap kinerja manajerial.Sistem akuntansi manajemen secara parsial dan simultan berpengaruh terhadap kinerja manajerial.
Faktor Penentu Akuntabilitas Pengelolaan Dana Desa Eny Wahyuningsih; Yolanda Pratami; Gilang Amrizal
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 14, No 2 (2023): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v14i2.18091

Abstract

Purpose: The research aims to find evidence of the influence of budget targets, competence of village apparatus, and leadership on the accountability of managing village funds in Bantan District, Bengkalis Regency.Method: This study uses a quantitative approach. The research data is primary data and secondary data. Data collection was carried out by giving questionnaires to all respondents in this study, namely 69 respondents. The analysis technique used is validity test, reliability test, normality test, tolerance and vif test, multiple linear regression test, t test and the coefficient of determination adj R2.Results: The results of this study can be concluded that Clarity of Budget Targets has an effect on Village Fund Management Accountability, Village Apparatus Competence has an effect on Village Fund Management Accountability and Leadership has an effect on Village Fund Management Accountability.Implications: This research can be taken into consideration especially for the Village Government in Bantan District to further clarify budget targets, improve village apparatus competence and good leadership because it will affect the level of accountability or accountability for managing village funds.Novelty: This research is a replication of previous research by replacing the village research object in Bantan District, Bengkalis Regency
Co-Authors Ellyan Sastraningsih Eny Wahyuningsih Yolanda Pratami