Influence of Information Technology Competence on Corona Virus Pandemic Development (COVID 19) in Indonesia

This study aims to determine the extent of the influence of Information Technology Competence on Corona Virus Pandemic Development (COVID 19) in Indonesia, where researchers use research methods in the literature and this type of research is descriptive, which illustrates the characteristics of a phenomenon that can be used as a basis for decision making to solve the problem in a study. The development of increasingly advanced technology is considered to have a positive impact in inhibiting the spread of the coronavirus. Maybe if you look at statistics on the number of infections, the role of technology won't be felt. But imagine if there was no technological assistance since the beginning of this virus. The number of victims who fell could be more than now. The role of technology is also involved in each of our daily activities. With the application of interaction restrictions, people will be more dependent on their gadgets. Daily activities, entertainment, social relations, and logistics needs can be easily accessed through their respective gadgets. Technology has played an important role in combating the corona pandemic virus (COVID-19). Lifestyle solutions that are inspired by the latest technology are even more attractive when people work from home and have remote conferences. Social restrictions or interaction restrictions have been applied by people. Those who will avoid the crowd get food online, socialize online, and work from home. Video call services such as FaceTime have also helped with virtual doctor visits or telemedicine, so patients can consult with doctors online and avoid hospital visits. All can be run and controlled with us having competence in information technology in the midst of a pandemic that occurs 19

Effect of Leadership and Discipline on Implementation Accounting Information System

This study aims to determine the effect of Leadership (X1) and Discipline (X2) on the Implementation of Accounting Information Systems (Y) in the Financial and Asset Management Agency of the Regency, City and Banten Province. This research is exploratory research with quantitative methods. The sampling technique is census, so the sample is 18 employees. This study uses Smartpls 2.0 M3. The results of this study indicate that leadership (X1) affects the Implementation of Accounting Information Systems (Y) and Discipline (X2) affecting the Implementation of Accounting Information Systems (Y) in the Financial and Asset Management Agency of the Regency, City and Banten Province

The Role of the Supply Chain Managaemnt in Accounting Information Systems in the Industrial Revolution 4.0

Abstract- Utilization of Supply Chain Management (SCM) practice by businesses has a number of consequences for internal management information systems. The fourth industrial revolution will have a monumental impact on the global economy, so vast and multifaceted that it makes it hard to disentangle one particular effect from the next. Indeed, all the big macro variables one can think of GDP, investment, consumption, employment, trade, inflation and so on will be affected. This paper contributes to discussion concerning the desirability of improving external reporting and audit assurance by identifying and reporting internally generated qualitative SCM information that is critical to achievement of business objectives. The impact that the fourth industrial revolution will have on economic growth is an issue that divides economists. On one side, the techno pessimists argue that the critical contributions of the digital revolution have already been made and that their impact on productivity is almost over. In the opposite camp, techno-optimists claim that technology and innovation are at an inflection point and will soon unleash a surge in productivity and higher economic growth. Strategic management processes in place in almost all businesses already produce vital strategic information related to continuous analysis and monitoring of environmental issues including those relevant to SCM

Influence of Accounting Students against Spiritual Intelligence Level Understanding of Accounting (Accounting Student Case Study at Muhammadiyah University of Tangerang)

The purpose of this study are among others Have influence Spiritual Intelligence Against Students Understanding Level Accounting Accounting (Accounting Student Case Study at the University of Muhammadiyah Tangerang), and whether there is a relationship between Spiritual Intelligence Accounting Students with Accounting Understanding Levels (A Case Study in Accounting Students Muhammadiyah University of Tangerang ). Design or plan in this research is research in which researchers take place at the Faculty of Accounting Faculty of Economics, University of Muhammadiyah Tangerang I Independence Pioneer Road. 33 Cikokol Tangerang. In conducting the research the writer uses descriptive quantitative research methods, which were analyzed using statistical calculations (regression analysis, correlation) and hypothesis testing (t), so that it can be seen how much influence. In this study, the independent variables (independent) Spiritual Intelligence is variable (X) and the dependent variable (dependent) variable levels of understanding Accounting (Y). Based on the discussion of the results of the study as described, it can be concluded that there are significant to the Accounting Students Understanding Spiritual Intelligence Level Accounting (Accounting Case Studies Students at the Muhammadiyah University of Tangerang), there is a strong and positive relationship between Spiritual Intelligence Accounting Accounting Students by Level of Understanding (Case Study in Accounting Students Muhammadiyah University of Tangerang). From the results obtained that the Spiritual Intelligence Level Student Understanding Accounting and Accounting (Accounting Student Case Study at the University of Muhammadiyah Tangerang) well, is expected to be maintained by students in the future. Keywords: Intelligence, Level Understanding of Accounting, Accounting Student

Strategic Management Accounting "What happened to you"

The purpose of this paper is to find out that the concept of Strategic Management Accounting until now does not meet the expectations and do not have a significant influence for supporters, then that becomes the center of attention Strategic Management Accounting is the direction of future research is similar in concept. It is evident from the many writers who called for new research that aims to fill the gaps and empty spaces in the concept and development. Thus, it was concluded that the development of Strategic Management Accounting in konseps can be said to be a paradox only because of the lack of empirical investigation. Through basic research approaches, it is clear that the term Strategic Management Accounting has many different interpretations, depending on the researcher, scientific background, underlying assumptions, and the starting point from which to see it. After thirty years of research and literature that developed the concept of Strategic Management Accounting, even it is still lacking in many areas of development. The concept itself is still unclear that has produced many different conceptual approaches in research and direction, although simple in concept and concept adopted techniques including practice. Keyword: Strategic Management Accounting, Concepts and Research Direction

Influence Perception Accounting Students against Ethics Preparation of Financial Reporting (Empirical Study on Accounting Students of the Faculty of Economics, University of Muhammadiyah Tangerang 2013)

The aim of the study was to determine whether there is influence perceptions of ethics in the financial statements . This study was conducted to test the hypothesis proposed by using research methods that have been designed according to the variables - variables to be studied in order to obtain accurate research results, the discussion in research methods include types and sources of data, population and sample , data collection methods , and data analysis techniques . The type in this study , is a quantitative descriptive study . Based on the goal , which is to be achieved is to test Effect of Accounting Students Perceptions Of Ethics Financial Statements where the population in this study were all students of the fifth semester study program ( Prodi ) Accounting, amounting to 160 people. The sample in this study is the fifth semester students Study Program ( Prodi ) Accounting Faculty of Economics, University of Muhammadiyah Tangerang. The criteria for a viable examined in this study are as follows: a). Students actively fifth semester study program ( Prodi ) Accounting Faculty of Economics, University of Muhammadiyah Tangerang, b ). Willing to be researched, c ) . Cooperative . In connection with the investigators have the time , so it is not possible to take all the population samples obtained as many as 61 students. From these studies it can be concluded that the increase in perception will have a positive impact on improving ethics. It is proved by testing the hypothesis t , from the analysis of the data shows that the value of t obtained is equal to 1.078 and a significance value of t is equal to 0.286. It can be concluded that there is significant influence variable student perceptions of ethics . Thus it can be stated that this hypothesis is accepted , which means that the perception of positive and significant effect on the financial statements of ethics. Keywords : Perception , Ethics , Accounting Student

Pengaruh Sistem Pengendalian Intern, Komitmen Organisasi dan Budaya Organisasi Terhadap Good Corporate governance Serta Dampaknya Pada Kinerja Usaha (Studi Empiris Pada BUMD Non Keuangan Kabupaten Tangerang)

Penelitian ini bertujuan untuk menguji pengaruh sistem pengendalian intern, komitmen organisasi,dan budaya organisasi terhadap good corporate governance serta dampaknya pada kinerja perusahaan pada BUMD non keuangan Kabupaten Tangerang. Populasi dalam penelitian ini adalah pegawai yang memiliki jabatan struktural di Perumdam TKR dan Perumda Pasar NKR Kabupaten Tangerang. Teknik sampel yang digunakan adalah dengan metode Non Probability Sampling. Teknik analisis yang digunakan dalam penelitian ini adalah analisis structural equation model. Alat uji statistik yang digunakan dalam penelitian ini yaitu dengan uji Partial Least Square. Hasil penelitian menunjukkan bahwa, sistem pengendalian intern terhadap good corporate governance memiliki pengaruh POSITIF dan SIGNIFIKAN, sistem pengendalian intern terhadap kinerja perusahaan memiliki pengaruh POSITIF dan SIGNIFIKAN, komitmen organisasi terhadap good corporate governance perusahaan memiliki pengaruh POSITIF dan TIDAK SIGNIFIKAN, Komitmen organisasi terhadap kinerja perusahaan memiliki pengaruh POSITIF dan SIGNIFIKAN, budaya organisasi terhadap good corporate governance memiliki pengaruh POSITIF dan SIGNIFIKAN, Budaya organisasi terhadap kinerja perusahaan memiliki pengaruh NEGATIF dan TIDAK SIGNIFIKAN, good corporate governance terhadap kinerja perusahaan memiliki pengaruh POSITIF dan TIDAK SIGNIFIKAN, secara tidak langsung sistem pengendalian intern terhadap kinerja perusahaan melalui good corporate governance memiliki pengaruh POSITIF dan TIDAK SIGNIFIKAN, secara tidak langsung komitmen organisasi terhadap kinerja perusahaan melalui good corporate governance memiliki pengaruh POSITIF dan TIDAK SIGNIFIKAN, dan secara tidak langsung budaya organisasi terhadap kinerja perusahaan melalui good corporate governance memiliki pengaruh POSITIFdanTIDAK SIGNIFIKAN. Kata Kunci : Sistem Pengendalian Intern, Komitmen Organisasi, Budaya Organisasi, Good Corporate Governance, KinerjaPerusahaa

PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI, PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP TINGKAT KEPERCAYAAN KONSUMEN PADA PEMBELANJAAN ONLINE

Pembahasan mengenai teknologi dan pemanfaatnya nampaknya belum dan tidak pernah menemukan titik finish. Penelitian ini akan mengulas teknologi informasi serta sistem informasi akuntansi. Penelitian mengenai pemanfaatan teknologi dan sistem informasi ini juga nampaknya sangat berpengaruh terutama pada pembelanjaan online. Manfaatnya bisa didapatkan bagi yang telah menggunakan jasa penjualan online tersebut dengan cepat dan telah berubah dan menjadi sebuah media transformasi informasi bahkan menjadi alat yang bisa memudahkan dimana penerapan system informasi akuntansi. Pemanfaatan teknologi informasi dan sistem informasi akuntansi juga dapat bermanfaat dalam meningkatkan kepercayaan customer khususnya pada pembelanjaan online. Secara keseluruhan pemanfaatan teknologi juga dapat bermanfaat dalam meningkatkan kepercayaan customer khususnya pada pembelanjaan online. Berdasarkan hasil pembahasan didapatkan bahwa tingginya kepercayaan konsumen dipengaruhi oleh pemanfaatan teknologi informasi serta penggunaan SIA pada pembelanjaan online. Berdasarkan hasil pembahasan dan penelitian bahwa nilai t-hitung adalah 2,446, dan nilai t-tabel sebesar 1,998, sehingga didapatkan nilai t-hitung> t-tabel. Dengan demikian, maka variabel Penerapan SIA memiliki pengaruh pada tingginya kepercayaan pelanggan. Selanjutnya melalui pembahasan nilai t-hitung sebesar 2,969, dan nilai t-tabel sebesar 1,998, sehingga didapatkan nilai t-hitung> t-tabel. Kata Kunci : Penerapan Sistem Informasi Akuntansi, Pemanfaatan Teknologi Informasi Tingkat Kepercayaan Konsumen

PENGARUH KECUKUPAN MODAL KERJA TERHADAP RENTABILITAS PADA PT. DIRGAMENARA NUSADWIPA

Tujuan dari penelitian ini adalah untuk mengetahui tentang seberapa jauh pengaruh kecukupan modal kerja terhadap kemampuan PT. Dirgamenara Nusadwipa untuk menghasilkan laba.Modal kerja yang akan dibahas dalam penelitian ini adalah Gross Working Capital (modal kerja kotor), dan Analisa Rentabilitas perusahaan yang digunakan adalah rentabilitas ekonomis atau rasio hasil pengembalian atas total aktiva, dan ROE (Return on Equity) adalah rentabilitas modal sendiri atau rasio pengembalian modal sendiri. Penelitian dilakukan penulis merupakan penelitian asosiatif kausal dengan uji statistik. Populasi yang digunakan adalah beberapa data laporan keuangan perusahaan. Sampel dari penelitian ini adalah sebuah perusahaan swasta yang berlokasi di Kota Tangerang, Banten, yaitu PT. Dirgamenara Nusadwipa dengan menggunakan data laporan keuangan dari tahun 1994 sampai dengan 2003. PT. Dirgamenara Nusadwipa merupakan perusahaan yang bergerak di bidang manufaktur dan perdagangan baja perkakas, dengan cakupan pasar seluruh Indonesia. Dari hasil penelitian yang dilakukan menunjukkan bahwa: Ada pengaruh signifikan atas kecukupan modal kerja terhadap rentabilitas pada PT. Dirgamenara Nusadwipa.Kata kunci: Modal Kerja, Rentabilitas, ROI, RO