9 research outputs found

    The Influence of Personal Information System Capabilities, Top Management Support. Training and Education Program Performance of Accounting Information Systems Implications The Quality of Accounting Information in the Province of Islamic Banks of West Jav

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    This study was conducted to determine the effect of the Personal Capability Information Systems, Top Management Support, Training and Education Program Performance Against The Implications of Accounting Information System on the Quality of Accounting Information. In this study, researchers will examine how much of the effect of the Personal Capability Information Systems, Top Management Support, Training and Education Program Performance Against The Implications of Accounting Information System on the Quality of Accounting Information. The purpose of this study was to determine the influence of the Personal Capability Information Systems, Top Management Support, Training and Education Program Performance Against The Implications of Accounting Information Systems on the Quality of Accounting Information. The usefulness of the research is expected to develop knowledge and solve problems. The method used is to spread the questionnaire survey / questionnaire. The test results turned out to be simultaneous or together -Same user participation, personal capabilities, top management support, training and education significantly affect the performance of the accounting information system. Keywords: Personal Capability, Top Management Support, Training and Education Program Performance Accounting Information Systems, Quality of Accounting Informatio

    Pengaruh Inflasi, Suku Bunga dan Nilai Tukar terhadap Harga Saham Dengan Pertumbuhan Ekonomi Sebagai variabel intervening pada perusahaan sektor Healthcare di Bursa Efek Indonesia

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    Purpose – This study aims to determine the effect of Inflation, Interes Rates and Exchange Rates on Stock Prices with Economic Growth as an intervening variable in healthcare sector companies on the indonesian stock exchange.  Design/methodology – This research is a quantitative approach, there is data calculation in the form of numbers. The research population used 25 healthcare companies listed on the IDX for the 2014-2021 period. Using purposive sampling techniques, 11 sample companies were obtained during the 2014-2021 period. Technique data analysis used is Structural Modeling Equation (SEM) with Program IBM SPSS AMOS 24. Findings - The result show that Inflation affected Economic Growt, Interest Rate did not affect Economic Growth, Exchange affected Economic Growth, Inflation affected The Stock Price, Interest Rates did not affect The Stock Price, Exchange Rates affected The Stock Price, Economic Growth did not affect The Stock Price, Economic Growth strengthens the influence of Inflation on The Stock Price, Economic Growth strengthens the influence of Interest Rate on The Stock Price, Economic Growth strengthens the influence of Exchange Rate on The Stock Price.This study aims to determine the effect of Inflation, Interes Rates and Exchange Rates on Stock Prices with Economic Growth as an intervening variable in healthcare sector companies on the indonesian stock exchange. The population used in this study is 11 samples, This type of research is descriptive and verification. The data analysis technique used is Structural Modeling Equation (SEM) with Program IBM SPSS AMOS 24. The result show that (1) Inflation affected Economic Growth (2) Interest Rate did not affect Economic Growth (3) Exchange affected Economic Growth (4) Inflation affected The Stock Price (5) Interest Rates did not affect The Stock Price (6) Exchange Rates affected The Stock Price (7) Economic Growth did not affect The Stock Price (8) Economic Growth strengthens the influence of Inflation on The Stock Price (9) Economic Growth strengthens the influence of Interest Rate on The Stock Price (10) Economic Growth strengthens the influence of Exchange Rate on The Stock Price

    Analisis Kesadaran Pengusaha UMKM Dalam Kepemilikan NPWP Pada Pengusaha UMKM Pasar Km 5 Kota Palembang

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    The formulation in this study is how the level of awareness of MSME entrepreneurs in KM S Market in the obligation to have a Taxpayer Identification Number The goal is to determine the level of awareness of MSME entrepreneurs in KM 5 Market in the obligation to have a Taxpayer Identification Number. This rescarch is a descriptive research The population used in this study were 123 SMES in the km 5 market of Palembang city. The sample in this study were 55 respondents. The data collection methods used in this study were interviews and questionnaires The data analysis used in this research is qualitative analysis. The results of this study indicate that the awareness of ownership of a Taxpayer Identification Number (NPWP) in the Micro, Small and Medium Enterprises (Umkm) Pasar Km 5 Palembang City as sources and respondents in this study is still lacking due to a lack of knowledge of taxation and the economic level that is still low. low and lack of socialization provided by the government

    FAKTOR- FAKTOR PENENTU KUALITAS INFORMASI AKUNTANSI

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    Latar Belakang: Beberapa kasus/ fenomena yang terjadi terkait dengan banyaknya manipulasi informasi akuntansi sehingga informasi akuntansi mempunyai kualitas yang buruk, baik yang terjadi pada instansi pemerintah maupun swasta.  Tujuan: Tujuan dari penelitian ini untuk mengetahui dan menganalisis faktor penentu keberhasilan  informasi akuntansi Pada Perusahaan Asuransi Kota Palembang.Metode Penelitian: Teknik pengumpulan data yang digunakan yaitu wawancara dan kuesioner dengan sampel yang berjumlah 32 responden Metode analisis data dalam penelitian ini yaitu analisis kuantitatif dengan teknik analisis statistik deskriptif dan statistik inferensial terdiri dari uji asumsi klasik, analisis regresi berganda, koefisien determinasi dan rancangan uji hipotesis (uji t) di bantu oleh Software Statistical Program For Special Science (SPSS).Hasil Penelitian: Hasil penelitian secara parsial menunjukkan factor yang mempengaruhi  kualitas informasi akuntansi antara lain kualitas sistem informasi akuntansi dan sistem pengendalian internal.Keaslian/Kebaruan Penelitian: Merupakan penelitian yang dilakukan pada perusahaan asuransi di Palembang yang meneliti tentang kualitas informasi akuntansi.Kata kunci: Kualitas Informasi Akuntansi, kualitas sistem informasi akuntansi, Sistem Pengendalian Internal

    Analysis of Islamic Finance as a Support Function in Supply Chain Management in Palembang

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    Abstract- The aim of the study was to find out the finance collection strategy as a support function in supply chain management in the city of Palembang. The variable used in this study is the strategy of collecting finance and optimizing the potential of finance. The data analysis used was qualitative descriptive. The results of the research carried out were the finance collection strategy carried out by the supply chain management in Palembang, namely by establishing finance collection units which were placed in several government agencies such as government agencies and companies as well as cooperating with banks, government officials, and religious leaders. The strategy for collecting finance can be done by OPZ, LAZIS or BAZIS by collecting finance through the payment system, among others; 1) payment of finance with a payroll system, a form of payment of finance by deducting salaries of employees in a company. 2) finance payments via an Android-based E-Card, in this way every Muslim can pay finance via the finance mobile application made by OPZ, LAZIS or BAZIS. 3) Finance can also be paid through Islamic banking services, in this case OPZ, LAZIS or BAZIS can work together with Islamic banking in the process of collecting national finance. As for optimizing the potential for finance collection, finance management institutions in the city of Palembang conduct socialization, promotion and education to the community

    Analysis of Islamic Supply Chain Strategies in Indonesia

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    Abstract- This conceptual paper is aimed to explore critical factors of the Islamic supply chain for their economic impact in the region of Indonesia. The variable used in this study is the strategy of Halal supply chain and optimizing the potential of economy. The data analysis used was qualitative descriptive. The results of the research carried out were the supply chain strategy carried out by the Halal management institution in Palembang, namely by establishing halal strategy collection units which were placed in several government agencies such as government agencies and companies as well as cooperating with banks, government officials, and religious leaders. The strategy for halal supply chain can be done by OPZ, LAZIS or BAZIS through the payment system, among others; supports from government and private; halal hub; differentiation between Muslim and non-Muslim suppliers; halal  control  and  labeling; also be paid through Islamic banking services. We highlighted that in fulfilling the orders from customer, complete segregation between halal and non-halal products throughout the supply chain is strictly required. The manufacturing flow management is about physical handling of the products that must be controlled from the origin to the consumption points. In addition, procurement also plays an important role in the supply chain, which is according to Tieman et  al. (2012), to define and manage the upstream supply chain networks.  It  covers  purchasing  strategy,  selection  of  suppliers,  ordering, evaluating suppliers, and determining the specificatio

    PENINGKATAN PEREKONOMIAN RUMAH TANGGA DENGAN BERWIRAUSAHA DI PONDOK NUGGET DI KELURAHAN SILABERANTI PALEMBANG

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    Rumah tangga merupakan pelaku ekonomi terpenting karena semua kegiatan ekonomi berawal dari sana. Kegiatan produksi, distribusi, dan konsumsi pasti melibatkan salah satu atau beberapa anggota keluarga. Kelurahan Silaberanti yang terdiri dari  43 RT dan 8 Kasi dengan total penduduk sebanyak 16.042 orang, dimana letak kelurahan silaberanti cukup   strategi untuk membuka usaha/ industri rumah yaitu didekat pasar tradisional.  Salah satu bentuk usaha/ industri rumah yang mempunyai potensi untuk di kembangkan adalah makanan siap saji yang disebut dengan nugget. Nugget mempunyai jenis yang cukup bervariasi sehingga dapat dikonsumsi di semua kalangan (anak-anak, remaja, dewasa dan orang tua) dan ini merupakan peluang bisnis bagi warga Kelurahan Silaberanti

    Faktor Faktor Yang Mempengaruhi kualitas laporan keuangan Dan Dampaknya Terhadap Minat Membayar Zakat

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    This study aims to determine partially the effect of transparency and accountability on the quality of financial reports and their impact on intention to pay zakat. The type of research used is descriptive and associative research. The variables used transparency, accountability, quality of financial reports, and intention to pay zakat. The location of the research was carried out at the National Amil Zakat Agency, South Sumatra Province. The population used is 104 respondents. The sample used is saturated sample. The data used are primary and secondary data, as well as data testing using validity and reliability tests. The analysis technique used is descriptive statistics and inferential statistics (normality test, multicollinearity test and heteroscedasticity test) and the coefficient of determination test (R²) as well as path analysis and hypothesis testing (t). Research data processing was assisted by the SPSS version 25 computer program. The results of the study can be concluded partially (t test) showing that partially accountability affects the quality of financial reports. While transparency has no significant effect on the quality of financial reports. Accountability and quality of financial statements have a significant effect on the intention to pay zakat. Meanwhile, transparency has no significant effect on the intention to pay zaka
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