ORIGINAL RESEARCH ARTICLE | Jan. 5, 2023
Implementation of Accounting Information Systems, Management Information Systems and Performance Measurement Systems on Managerial Performance at Pt. Indonesia Nippon Steel Pipe
Amalia Hafsari, Adli Adli
Page no 1-8
This study aims to determine the implementation of accounting information systems, management information systems, and performance measurement systems on managerial performance. The research population is the employees of PT. Indonesia Nippon Steel Pipe Karawang, West Java. Sampling using purposive sampling method. Based on these criteria, 100 employees were selected as samples in this study. The data analysis method uses the data analysis method using the Structural Equation Model (SEM) Partial Least Square (PLS) with Smart PLS Version 3 software. The test results show that the implementation of accounting information systems has an influence on managerial performance. The implementation of the performance measurement system has an influence on managerial performance.
ORIGINAL RESEARCH ARTICLE | Jan. 5, 2023
The Effect of Financial Performance, Company Characteristics and Corporate Governance on the Quality of Sustainability Report Disclosure (In Manufacturing Companies Listed on the Indonesia Stock Exchange 2017-2020)
Ilham Teruna Bakti, Nengzih Nengzih
Page no 9-21
This study tries to ascertain how company characteristics, financial success, and excellent corporate governance affect the quality of report disclosures (In Manufacturing Companies Listed on the Indonesia Stock Exchange 2017-2020). Purposive sampling was used to determine the sample in this study, which used data from the annual reports of the Indonesia Stock Exchange and riot reports from 2017 to 2020 as the population and sample. The analytical approach of this study uses statistical techniques and the application of Eviews 12. The findings of this study indicate that although company size has no significant effect on the quality of sustainability report disclosure, other factors such as return on assets (ROA), independent commissioners, and audit committees have an effect. Based on the studies that have been conducted, it is evident that many businesses are starting to disclose their launch reports to provide more significant data because the volume of disclosures and the quality of reports are improved and validated.
ORIGINAL RESEARCH ARTICLE | Jan. 7, 2023
The Influence of Accounting Information System Quality, Accounting Information Quality and Accounting Information System Security on End User Satisfaction of S4/Hana System Application Product (SAP) with Perceived Usefulness as a Moderating Variable at PT Hakaaston
Sri Gunawan, Nengzih Nengzih
Page no 22-32
This study aims to determine the effect of the quality of accounting information systems, the quality of accounting information, the security of accounting information systems on end user satisfaction of the S4/HANA System Application Product (SAP) with perceived usefulness as a moderating variable at PT Hakaaston. This study took a population and samples from internal users (users) System Application Product (SAP) S4/HANA on PT Hakaaston. The results of this study indicate that quality of accounting information system and quality of accounting information take effect positive significant on end user satisfaction of S4/HANA System Application Product (SAP) , meanwhile accounting information system security is not take effect positive significant on S4/HANA System Application Product (SAP) end user satisfaction . Then, the quality of accounting information systems, the quality of accounting information and the security of accounting information systems have an effect positive significant on perceived usefulness. Next, perceived usefulness no take effect positive significant on S4/HANA System Application Product (SAP) end user satisfaction. Perceived Usefulness no take effect positive significant in moderate connection Among quality system information accounting, quality of accounting information and security of accounting information systems with satisfaction user end System Application Product (SAP) S4/HANA at PT Hakaaston.
ORIGINAL RESEARCH ARTICLE | Jan. 17, 2023
Self-Control Moderation on the Influence of Financial Behavior and Spiritual Intelligence on Financial Planning
Sihar Tambun, Erna Cahyati
Page no 33-40
This study aims to test and analyze self-control moderation on the effect of financial behavior and spiritual intelligence on financial planning. The sample in this study was 175 respondents, who were students at various universities. Adequacy of the number of respondents based on the approach used by Hair. The data collection technique used simple random sampling by distributing research questionnaires in the form of Google from and then distributing them to social media. The data processing method in this study uses the Smart PLS software which is used to test the hypothesis. The results of this study indicate that financial behavior has proven to have a positive and significant effect on financial planning, spiritual intelligence is proven to have a positive and significant effect on financial planning, self- control is proven to have a positive and significant effect on financial planning, self-control is able to strengthen the influence of spiritual intelligence on financial planning. The results of this study recommend that students if they want to have good financial planning, they must be able to consider which needs are more important by controlling themselves and understanding how to make financial planning properly.
ORIGINAL RESEARCH ARTICLE | Jan. 21, 2023
Investigation of the Causal Relationships between Economic Development and Combustible Renewables and Waste Consumption in Central Asian Countries
Bolor-Erdene Turmunkh, Khambai Khamjalas
Page no 41-56
This study examines the relationships between Foreign direct investment (FDI), Gross domestic product (GDP), Trade, Inflation, Labor force, Population density, Combustible renewables and waste consumption for the case of Central Asia, spanning the period 1990 to 2020. The combustible renewables and wastes consumption in Central Asia are based on the long run and short run relationship between economic development with the Error Correction Model (ECM) based Panel Cointegration tests and Panel Vector Error Correction Model (VECM) Granger causality test tried to explain using the causality test, spanning the period 1990 to 2020. An empirical analysis uses the Im, Pesaran, and Shin (CIPS) Panel Unit Root test and Westerlund ECM to test the basics of the data unit based on this information. The Panel Vector Autoregression (PVAR) specification was based on the results of the Lag-order selection criteria, and the stability of the PVAR model was checked through the observation of the Hausman test and Eigenvalue stability condition. It performs tests to verify the existence of the long run relationships among the variables and examines short and long run causal relationships. It finds that increased combustible renewables and waste consumption use is the main cause of increased economic growth.
ORIGINAL RESEARCH ARTICLE | Jan. 27, 2023
Effect of Government Consumptions on Performance of Annual Capital Expenditure in Nigeria
Andinyanga Utibe Sunday, Anietie Peter Akpan
Page no 57-67
Consumptions, in decades; had taken the highest allocation compared to capital expenditure, as confirmed from the current 2023 appropriation bill that was laid before the national assembly. This study seeks to investigate the effect of government consumptions on performance of annual capital expenditure in Nigeria. Government consumptions was proxied by Administration, Economic services, Social and Community services, and Transfers’ consumptions while performance of annual capital expenditure was proxied by aggregate annual capital expenditure. The study employed ex- post facto research design, and used descriptive statistic and ordinary least square regression techniques to analyze the data. Secondary data used were sourced from the Federal Ministry of Finance and the Office of Accountant-General of the Federation, over a period of forty-one years (1981-2021). The data collected were analyzed using Johansen Co- integration test and vector error correction model (VECM). The findings revealed that besides administrative consumption, other explanatory variables economic service consumption, social and community services consumption, and transfers’ consumption had positive and significant effect on the performance of annual capital expenditure. The study concluded that changes in the performance of annual capital expenditure are explained by changes in government consumptions. The study suggested, amongst others; that Government should put in place mechanisms, such as adequate internal control system; to reduce wastages in administrative consumption.