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All Journal Gemilang: Jurnal Manajemen dan Akuntansi Innovative: Journal Of Social Science Research
Iswahyuningsih Iswahyuningsih
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Humanities Computer Science & IT Law, Crime, Criminology & Criminal Justice Public Health Other

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Understanding Information Technology and Accounting Has a Moderated Effect on Organizational Commitment Zarkasi Zarkasi; Syamsu Rijal; Iswahyuningsih Iswahyuningsih; Dewi Ratih K
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 3 No. 2 (2023): April : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v3i2.435

Abstract

This study aims to determine the effect of understanding information technology and accounting on organizational commitment with the quality of human resources as a moderating variable. The sample in this study amounted to 44 respondents. The analytical methods used in this study, namely data quality test, classical assumption test, multiple linear regression analysis test, partial test, simultaneous test, and moderated regression analysis with the help of SPSS version 23. The results of this study concluded that information technology partially influences positive effect on organizational commitment, while accounting understanding has a negative effect and does not succeed in giving a significant effect on organizational commitment. As well as the simultaneous test results of information technology and understanding of accounting together influence organizational commitment. Meanwhile, after being moderated by the quality of human resources, only information technology variables have a positive effect on organizational commitment. This is because the moderating variable contributes to supporting the understanding of information technology, the more qualified human resources an agency is, the more capable it is to understand technological developments that continue to evolve. Meanwhile, accounting understanding after being moderated by the quality of human resources, did not succeed in having a positive influence on organizational commitment. This is because the synthesis of human resource quality moderation is still not in accordance with the existing implementation in agencies.
Analysis of The Relationship Between Labor Market, Currency Exchange Rate Stability, Product Quality and International Trade Competitiveness Fahrurozi Muarief; Heny Herawati; Amat Suroso; Iswahyuningsih Iswahyuningsih; Dewi Ratih Kusuma Wardani
Innovative: Journal Of Social Science Research Vol. 4 No. 3 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i3.11128

Abstract

Tujuan dari penelitian ini adalah untuk mengidentifikasi dan mengukur besarnya dampak persaingan ekonomi terhadap hasil perekonomian. Mikrodata yang digunakan berasal dari data sensus manufaktur tahunan dan data perdagangan. Temuan penelitian menunjukkan bahwa peningkatan volume impor dapat meningkatkan sebaran pekerja di sektor informal, khususnya pekerja yang bekerja di perusahaan kecil. Dampak guncangan kompetisi bisnis terhadap margin penyesuaian jangka pendek juga bervariasi, dimana perusahaan dengan produktivitas awal yang lebih rendah menghadapi biaya penyesuaian yang paling besar. Hal ini menunjukkan pentingnya peningkatan produktivitas untuk bertahan dalam persaingan global.
Co-Authors Dewi Ratih K Dewi Ratih Kusuma Wardani Fahrurozi Muarief Heny Herawati suroso, amat Syamsu Rijal Zarkasi, Zarkasi