Diponegoro Journal of Accounting
Volume 11, Nomor 1, Tahun 2022

PENGARUH SISTEM INFORMASI AKUNTANSI, SISTEM PENGENDALIAN INTERNAL, DAN PENGETAHUAN PENGURUS TERHADAP KINERJA KOPERASI (Studi Empiris pada Koperasi di Kabupaten Bantul)

Khoirunnisa Nuraini Putri Sari (Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro)
Agus Purwanto (Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro)



Article Info

Publish Date
13 Jan 2022

Abstract

The research based on decrease the number of consumption cooperatives in Bantul Regency during the last 5 years, form 2015 – 2020. The cooperatives are considered unnormal so their activities stopped. One of the aspects in assessing the rating of cooperatives is financial aspect of the cooperatives. The purpose of this research to analyze the influence between accounting information systems, internal control systems, management knowledge to the cooperative’s performance. This research used quantitative methods and data was collected by using a questionnaire and analyze by using the SPSS 26. Respondents of this research are 56 people from 56 consumption cooperatives in Bantul Regency. The result of this research is that the accounting information systems and management knowledge have no significant effect on the cooperative’s performance. While the internal control systems has significant influence to the cooperative’s performance.

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Journal Info

Abbrev

accounting

Publisher

Subject

Economics, Econometrics & Finance

Description

Media publikasi karya ilmiah lulusan S1 Prodi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro yang memuat berbagai hasil penelitian maupun kajian di bidang ...