This study aims to determine the role of accounting information systems in management decision-making at PT Kawi Pusaka Raharja (Wings) Bantaeng Regency. This research is a type of qualitative descriptive research. Data collection is done by employing observation, interviews, and documentation. The data analysis method used is data reduction, data presentation, and conclusion drawing/verification. Based on the results of the research that has been done, it can be concluded that the accounting information system at PT Kawi Pusaka Raharja (Wings) Bantaeng Regency plays an important role in management decision-making because the accounting information system that has been computerized and the quality of the accounting information system used is very effective and efficient so that management, especially managers in the company, becomes easier in making decisions. Accounting information systems have played a very important role in decision-making at PT Kawi Pusaka Raharja (Wings) Bantaeng Regency despite the problems experienced in the accounting information system process, where often all activities and transactions within the company are hampered due to poor networks. However, this does not reduce the function of the accounting information system in decision-making.
{"title":"The Role Of Accounting Information Systems In Management Decision Making At PT. Kawi Pusaka Raharja (Wings) Bantaeng District","authors":"N. Nirwana, Abdul Muttalib, W. Wahyuni","doi":"10.55227/ijerfa.v1i4.37","DOIUrl":"https://doi.org/10.55227/ijerfa.v1i4.37","url":null,"abstract":"This study aims to determine the role of accounting information systems in management decision-making at PT Kawi Pusaka Raharja (Wings) Bantaeng Regency. This research is a type of qualitative descriptive research. Data collection is done by employing observation, interviews, and documentation. The data analysis method used is data reduction, data presentation, and conclusion drawing/verification. Based on the results of the research that has been done, it can be concluded that the accounting information system at PT Kawi Pusaka Raharja (Wings) Bantaeng Regency plays an important role in management decision-making because the accounting information system that has been computerized and the quality of the accounting information system used is very effective and efficient so that management, especially managers in the company, becomes easier in making decisions. Accounting information systems have played a very important role in decision-making at PT Kawi Pusaka Raharja (Wings) Bantaeng Regency despite the problems experienced in the accounting information system process, where often all activities and transactions within the company are hampered due to poor networks. However, this does not reduce the function of the accounting information system in decision-making.","PeriodicalId":178467,"journal":{"name":"International Journal of Economic Research and Financial Accounting (IJERFA)","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122162655","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Dyatri Utami, Arina Absari, Sekolah Tinggi, Ilmu Ekonomi, Widya Dharma Malang
in order to obtain optimal profit by not neglecting the quality and quantity of the presented menus, (2) know the percentage of food cost compared to the selling price of best seller menu at Ocean Garden Restaurant, and (3) know the selling price of best seller menu at Ocean Garden Restaurant which had been adjusted to the actual food cost standard in order to optimize the profit by using CVP analysis. This research was a case study and was conducted at Ocean Garden Restaurant, Trunojoyo, Malang. The data were analyzed by describing food cost, food percentage, contribution margin, and selling price. Based on the research findings, it was found that the cause of the high food cost was the ineffective food cost control process and food production control and the increase of raw material price that always fluctuated and did not followed by the increase of the selling price. Based on the calculation on the average food cost and average contribution margin, it was found that Ocean Garden’s food cost had a higher value so it required further review and control by the restaurant management.
{"title":"Analysis Of The Application Of Food Cost Control With Cost Volume Profit Analysis To Optimize The Profit Of Ocean Garden Restaurant","authors":"Dyatri Utami, Arina Absari, Sekolah Tinggi, Ilmu Ekonomi, Widya Dharma Malang","doi":"10.55227/ijerfa.v1i3.36","DOIUrl":"https://doi.org/10.55227/ijerfa.v1i3.36","url":null,"abstract":"in order to obtain optimal profit by not neglecting the quality and quantity of the presented menus, (2) know the percentage of food cost compared to the selling price of best seller menu at Ocean Garden Restaurant, and (3) know the selling price of best seller menu at Ocean Garden Restaurant which had been adjusted to the actual food cost standard in order to optimize the profit by using CVP analysis. This research was a case study and was conducted at Ocean Garden Restaurant, Trunojoyo, Malang. The data were analyzed by describing food cost, food percentage, contribution margin, and selling price. Based on the research findings, it was found that the cause of the high food cost was the ineffective food cost control process and food production control and the increase of raw material price that always fluctuated and did not followed by the increase of the selling price. Based on the calculation on the average food cost and average contribution margin, it was found that Ocean Garden’s food cost had a higher value so it required further review and control by the restaurant management.","PeriodicalId":178467,"journal":{"name":"International Journal of Economic Research and Financial Accounting (IJERFA)","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128459767","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Isa Kholili, Sekolah Tinggi, Ilmu Ekonomi, Widya Dharma Malang
The purpose of this study was to analyze the application of the principles of sharia in Islamic Bri syariah, Bni Syariah, Mandiri syariah and Bank Muamalat in running their business unit or units in the aspects of financing and raising funds to customers. Data used in this study is qualitative data and analysis techniques in this research is descriptive qualitative data analysis. The focus of this study, among others, on the application of Islamic principles described by the dimension of capital, raising funds, products and services. Data was collected through several ways including in-depth interviews (depth interview) composed of the heads of units and employees, direct observation (passive participation), and the documents comprising bank Profile, Next, analyze the data using an interactive model. The results of this research is good in all aspects of capital, the fund associations, service to Bri Syariah, Bni Syariah Mandiri and Bank Muamalat basically already implement sharia principles.
{"title":"Analysis Of The Application Of Sharia Principles In Bri Syariah, Bni Syariah, Mandiri And Bank Muamalat","authors":"Isa Kholili, Sekolah Tinggi, Ilmu Ekonomi, Widya Dharma Malang","doi":"10.55227/ijerfa.v1i3.34","DOIUrl":"https://doi.org/10.55227/ijerfa.v1i3.34","url":null,"abstract":"The purpose of this study was to analyze the application of the principles of sharia in Islamic Bri syariah, Bni Syariah, Mandiri syariah and Bank Muamalat in running their business unit or units in the aspects of financing and raising funds to customers. Data used in this study is qualitative data and analysis techniques in this research is descriptive qualitative data analysis. The focus of this study, among others, on the application of Islamic principles described by the dimension of capital, raising funds, products and services. Data was collected through several ways including in-depth interviews (depth interview) composed of the heads of units and employees, direct observation (passive participation), and the documents comprising bank Profile, Next, analyze the data using an interactive model. The results of this research is good in all aspects of capital, the fund associations, service to Bri Syariah, Bni Syariah Mandiri and Bank Muamalat basically already implement sharia principles. ","PeriodicalId":178467,"journal":{"name":"International Journal of Economic Research and Financial Accounting (IJERFA)","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129552592","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Asib Dwi, Kuryanto Sekolah, Tinggi Ilmu, Ekonomi Widya, Dharma Malang
This study discusses the efficiency level of National Zakat Management Organization in the period 2020 to 2021. This study aims to determine the level of efficiency of performance of 3 National Zakat Management Organizations namely Rumah Zakat, PKPU, and Baitul Maal Hidayatullah. Objects studied are the financial statements of the period 2020 to 2021. The method used is DEA using approach to production and intermediation approach. In the intermediation approach the input variables used are funds received, operational costs and personnel costs and output variables are funds disbursed, fixed assets and current assets. In the production approach input variables used are the costs required such as personnel costs, operational costs, other costs, and fixed assets. The output variables are channeled funds and funds received. The results of this study indicate that PKPU, Rumah Zakat, and Baitul Maal Hidayatullah show an efficient performance as an intermediation institution from year to year and as the only production institution just Rumah Zakat only show efficient performance.
本研究探讨了2020 - 2021年国家天课管理组织的效率水平。本研究旨在确定三个国家天课管理组织，即鲁麦天课，PKPU和Baitul Maal Hidayatullah的绩效效率水平。研究对象是2020年至2021年期间的财务报表。所采用的方法是DEA采用生产和中介方法。在中介方法中，使用的投入变量是收到的资金、业务成本和人员成本，产出变量是支付的资金、固定资产和流动资产。在生产方法中，使用的输入变量是所需的成本，如人员成本、运营成本、其他成本和固定资产。输出变量是通道资金和收到的资金。本研究结果表明，PKPU、鲁麦·天课和Baitul Maal Hidayatullah作为中介机构，每年都表现出有效的绩效，而作为唯一的生产机构，只有鲁麦·天课表现出有效的绩效。
{"title":"Efficiency Analysis Of National Zakat Management Organization With Data Envelopment Analysis (Study on Rumah Zakat, Pos Keadilan Peduli Umat, and Baitul Maal Hidayatullah)","authors":"Asib Dwi, Kuryanto Sekolah, Tinggi Ilmu, Ekonomi Widya, Dharma Malang","doi":"10.55227/ijerfa.v1i3.35","DOIUrl":"https://doi.org/10.55227/ijerfa.v1i3.35","url":null,"abstract":"This study discusses the efficiency level of National Zakat Management Organization in the period 2020 to 2021. This study aims to determine the level of efficiency of performance of 3 National Zakat Management Organizations namely Rumah Zakat, PKPU, and Baitul Maal Hidayatullah. Objects studied are the financial statements of the period 2020 to 2021. The method used is DEA using approach to production and intermediation approach. In the intermediation approach the input variables used are funds received, operational costs and personnel costs and output variables are funds disbursed, fixed assets and current assets. In the production approach input variables used are the costs required such as personnel costs, operational costs, other costs, and fixed assets. The output variables are channeled funds and funds received. The results of this study indicate that PKPU, Rumah Zakat, and Baitul Maal Hidayatullah show an efficient performance as an intermediation institution from year to year and as the only production institution just Rumah Zakat only show efficient performance.","PeriodicalId":178467,"journal":{"name":"International Journal of Economic Research and Financial Accounting (IJERFA)","volume":"405 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116027688","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to analyze the effect of the Barokah waste bank program on community household income in the Rukun Warga (RW) 10, Sisir Village, Batu City, which is a customer of the Barokah waste bank, as well as examine the contribution of the Barokah waste bank to whether there is a change in customer household income. the Barokah waste bank before and after the existence of the Barokah waste bank. This research is a survey research using a quantitative approach, using primary data in the form of questionnaires from respondents, namely Barokah waste bank customers, totaling 118 people/person, with a sample set of 25%, namely 30 respondents using simple random sampling method. The results showed that there was no effect of the Waster Bank Program on Household Income of Barokah Waste Bank customers due to the lack of integration of the Waste Bank program with community training to produce handicraft products made from waste waste that have economic value. Meanwhile, the contribution of the existence of the Barokah waste bank shows that there is a change in household income from customers of the Barokah waste bank before and after becoming customers of the Barokah waste bank.
本研究旨在分析Barokah废物银行计划对巴图市Sisir村Rukun Warga (RW) 10社区家庭收入的影响，该社区是Barokah废物银行的客户，并检验Barokah废物银行对客户家庭收入是否有变化的贡献。在巴罗卡废物银行存在之前和之后。本研究是一种采用定量方法的调查研究，主要数据采用调查问卷的形式，调查对象为Barokah垃圾银行客户，共118人/人，样本集为25%，即30名受访者，采用简单随机抽样的方法。结果表明，由于废物银行计划没有与社区培训结合，以生产具有经济价值的废物制成的手工艺品，因此废物银行计划对Barokah废物银行客户的家庭收入没有影响。同时，Barokah废物银行存在的贡献表明，在成为Barokah废物银行客户之前和之后，Barokah废物银行客户的家庭收入发生了变化。
{"title":"The Contribution of The Waste Bank Program to The Customer Household Income of Barokah Waste Bank in RW. 10 Sisir - Batu City - East Java","authors":"Agista Putri Setiawati, Muhammad Hasyim Ashari","doi":"10.55227/ijerfa.v1i3.33","DOIUrl":"https://doi.org/10.55227/ijerfa.v1i3.33","url":null,"abstract":"This study aims to analyze the effect of the Barokah waste bank program on community household income in the Rukun Warga (RW) 10, Sisir Village, Batu City, which is a customer of the Barokah waste bank, as well as examine the contribution of the Barokah waste bank to whether there is a change in customer household income. the Barokah waste bank before and after the existence of the Barokah waste bank. This research is a survey research using a quantitative approach, using primary data in the form of questionnaires from respondents, namely Barokah waste bank customers, totaling 118 people/person, with a sample set of 25%, namely 30 respondents using simple random sampling method. The results showed that there was no effect of the Waster Bank Program on Household Income of Barokah Waste Bank customers due to the lack of integration of the Waste Bank program with community training to produce handicraft products made from waste waste that have economic value. Meanwhile, the contribution of the existence of the Barokah waste bank shows that there is a change in household income from customers of the Barokah waste bank before and after becoming customers of the Barokah waste bank.","PeriodicalId":178467,"journal":{"name":"International Journal of Economic Research and Financial Accounting (IJERFA)","volume":"77 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121915737","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Sipirok Batik Village is one of the cultural areas in Indonesia which is rich in cultural and historical potential that has been inherited from our ancestors. One of the invaluable heritages owned by the Sipirok batik village is the art of batik which is included in the intangible cultural heritage. Solo batik art, which is the main attraction, is enriched with historical sites such as historic tombs and mosques and other sites. The aims of this research are to: (1). Analyzing marketing management carried out by batik entrepreneurs in Sipirok Batik Village, South Tapanuli Regency, (2). To find out the marketing management carried out by batik entrepreneurs in Sipirok Village, South Tapanuli Regency, (3). To find a new marketing management so that it can further increase batik sales in Sipirok Batik Village, South Tapanuli Regency, (4). This research is expected to be able to contribute to the government to encourage local governments to support the preservation of batik. The research results are: (1). The research planned by the researchers has been successfully implemented in the Sipirok Batik Village, South Tapanuli Regency, (2). The results of data processing show that the marketing carried out by the batik artisans of Kampung Batik Sipirok, South Tapanuli Regency still uses traditional methods as much as 17%, while marketing management is carried out by batik craftsmen using ICT (website) as much as 83%, (3). Based on the SWOT analysis, it can be concluded that the marketing management marketing method that uses internet technology (website) can be applied by batik craftsmen in Sipirok Batik Village, South Tapanuli Regency.
Sipirok蜡染村是印度尼西亚的文化区之一，从我们的祖先那里继承了丰富的文化和历史潜力。Sipirok蜡染村拥有的宝贵遗产之一是蜡染艺术，已被列入非物质文化遗产。独奏蜡染艺术是主要的景点，丰富了历史遗迹，如历史墓葬和清真寺等遗址。本研究的目的是:(1)分析南塔巴uli县Sipirok蜡染村蜡染企业家的营销管理情况，(2)找出南塔巴uli县Sipirok蜡染村蜡染企业家的营销管理情况，(3)寻找新的营销管理方式，进一步提高南塔巴uli县Sipirok蜡染村蜡染销售。(4)本研究可望有助于政府鼓励地方政府支持蜡染保护。研究结果如下:(1)研究者计划的研究在南塔帕努里县Sipirok蜡染村成功实施，(2)。数据处理结果显示，南塔帕努里县Kampung Batik Sipirok蜡染工匠进行营销的比例仍然高达17%，而蜡染工匠使用ICT(网站)进行营销管理的比例高达83%，(3)。可以得出结论，利用互联网技术(网站)的营销管理营销方法可以在南塔巴努里县Sipirok蜡染村的蜡染工匠中应用。
{"title":"Analysis of Batik Marketing Management in South Tapanuli Regency","authors":"Nur Mutiah, Ali Hardana, Try Wahyu Utami","doi":"10.55227/ijerfa.v1i3.31","DOIUrl":"https://doi.org/10.55227/ijerfa.v1i3.31","url":null,"abstract":"Sipirok Batik Village is one of the cultural areas in Indonesia which is rich in cultural and historical potential that has been inherited from our ancestors. One of the invaluable heritages owned by the Sipirok batik village is the art of batik which is included in the intangible cultural heritage. Solo batik art, which is the main attraction, is enriched with historical sites such as historic tombs and mosques and other sites. The aims of this research are to: (1). Analyzing marketing management carried out by batik entrepreneurs in Sipirok Batik Village, South Tapanuli Regency, (2). To find out the marketing management carried out by batik entrepreneurs in Sipirok Village, South Tapanuli Regency, (3). To find a new marketing management so that it can further increase batik sales in Sipirok Batik Village, South Tapanuli Regency, (4). This research is expected to be able to contribute to the government to encourage local governments to support the preservation of batik. The research results are: (1). The research planned by the researchers has been successfully implemented in the Sipirok Batik Village, South Tapanuli Regency, (2). The results of data processing show that the marketing carried out by the batik artisans of Kampung Batik Sipirok, South Tapanuli Regency still uses traditional methods as much as 17%, while marketing management is carried out by batik craftsmen using ICT (website) as much as 83%, (3). Based on the SWOT analysis, it can be concluded that the marketing management marketing method that uses internet technology (website) can be applied by batik craftsmen in Sipirok Batik Village, South Tapanuli Regency.","PeriodicalId":178467,"journal":{"name":"International Journal of Economic Research and Financial Accounting (IJERFA)","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124425155","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Tri cicik Wijayanti, Jamal Abdul Nasir, Sugeng Mulyono
The purpose of this study was to determine and analyze the influence of style leadership and work motivationagainst job satisfaction of employees at PT Indofood. This study was conducted by simple random sampling techniques (techniques simple sample), with a sample of 75 respondents. Whole regression equation the doubles used have met the requirements of the classical assumption test. Results of the study this shows that there is a significant and positive influence between the style leadership and motivation simultaneously to employee satisfaction in PT Indofood.
{"title":"Influence Of Leadership Style And Work Motivation To Employee Job Satisfaction (Case study on PT Indofood)","authors":"Tri cicik Wijayanti, Jamal Abdul Nasir, Sugeng Mulyono","doi":"10.55227/ijerfa.v1i3.32","DOIUrl":"https://doi.org/10.55227/ijerfa.v1i3.32","url":null,"abstract":"The purpose of this study was to determine and analyze the influence of style leadership and work motivationagainst job satisfaction of employees at PT Indofood. This study was conducted by simple random sampling techniques (techniques simple sample), with a sample of 75 respondents. Whole regression equation the doubles used have met the requirements of the classical assumption test. Results of the study this shows that there is a significant and positive influence between the style leadership and motivation simultaneously to employee satisfaction in PT Indofood.","PeriodicalId":178467,"journal":{"name":"International Journal of Economic Research and Financial Accounting (IJERFA)","volume":"365 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132696150","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Ali Hardana, Lismawati Hasibuan, Sulaiman Efendi Hasibuan
Based on agency theory, the purpose of this study is to test empirically the effect of tax aggressiveness, capital structure and corporate governance on firm performance. Multiple regression analysis was used to analyze three years of data (2017-2021) in the unit sample, to find the effect of tax aggressiveness, capital structure, corporate governance on firm performance. The results of the study found that tax aggressiveness has a positive effect on company performance, but corporate governance mechanisms must work effectively, so as to reduce agency costs. And the joint influence of tax aggressiveness, capital structure, governance on company performance. The findings of this study provide practical implications that the importance of strengthening corporate governance mechanisms in order to improve company performance and reduce agency costs within the company.
{"title":"Tax Aggressiveness, Capital Structure, Corporate Governance Dan Firm Performance","authors":"Ali Hardana, Lismawati Hasibuan, Sulaiman Efendi Hasibuan","doi":"10.55227/ijerfa.v1i2.28","DOIUrl":"https://doi.org/10.55227/ijerfa.v1i2.28","url":null,"abstract":"Based on agency theory, the purpose of this study is to test empirically the effect of tax aggressiveness, capital structure and corporate governance on firm performance. Multiple regression analysis was used to analyze three years of data (2017-2021) in the unit sample, to find the effect of tax aggressiveness, capital structure, corporate governance on firm performance. The results of the study found that tax aggressiveness has a positive effect on company performance, but corporate governance mechanisms must work effectively, so as to reduce agency costs. And the joint influence of tax aggressiveness, capital structure, governance on company performance. The findings of this study provide practical implications that the importance of strengthening corporate governance mechanisms in order to improve company performance and reduce agency costs within the company.","PeriodicalId":178467,"journal":{"name":"International Journal of Economic Research and Financial Accounting (IJERFA)","volume":"93 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134290678","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Investment is the placement of some funds at this time with the hope of obtaining future profits. The fundamental thing in the investment decision process is to understand the relationship between the expected rate of return and the risk of an investment. The uncertainty of risk makes investors take a strategy to form a portfolio. Portfolio is a combination or combination or a set of assets, both in the form of real assets and financial assets owned by investors. Investors always want to maximise the expected return with a certain level of risk that they are willing to bear, or look for a portfolio that offers the lowest risk with a certain level of return in forming a portfolio. The characteristics of such a portfolio are referred to as an efficient portfolio. An investor needs to understand the meaning of investment, investment objectives, investment risk, and investment return. This study aims to introduce the Markowitz model in analysing the expected rate of return and its risks. The research method used in writing this article uses qualitative research with literature studies. From the discussion, it can be concluded that an investment portfolio can consist of several classes of the same asset or the same asset but consists of several different names. Investors can find out what stocks can be included in the optimal portfolio and the proportion of funds for each of these stocks formed by the Markowitz model
{"title":"Stock Investment Analysis Skills And Understanding Efficient Portfolio","authors":"","doi":"10.55227/ijerfa.v1i2.29","DOIUrl":"https://doi.org/10.55227/ijerfa.v1i2.29","url":null,"abstract":"Investment is the placement of some funds at this time with the hope of obtaining future profits. The fundamental thing in the investment decision process is to understand the relationship between the expected rate of return and the risk of an investment. The uncertainty of risk makes investors take a strategy to form a portfolio. Portfolio is a combination or combination or a set of assets, both in the form of real assets and financial assets owned by investors. Investors always want to maximise the expected return with a certain level of risk that they are willing to bear, or look for a portfolio that offers the lowest risk with a certain level of return in forming a portfolio. The characteristics of such a portfolio are referred to as an efficient portfolio. An investor needs to understand the meaning of investment, investment objectives, investment risk, and investment return. This study aims to introduce the Markowitz model in analysing the expected rate of return and its risks. The research method used in writing this article uses qualitative research with literature studies. From the discussion, it can be concluded that an investment portfolio can consist of several classes of the same asset or the same asset but consists of several different names. Investors can find out what stocks can be included in the optimal portfolio and the proportion of funds for each of these stocks formed by the Markowitz model","PeriodicalId":178467,"journal":{"name":"International Journal of Economic Research and Financial Accounting (IJERFA)","volume":"236 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116328802","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Teguh Setiawan Wibowo, Yayuk Suprihartini, Daniel Tulasi, Amin Harahap, Stie Mahardhika, Politeknik Penerbangan, Indonesia Curug
Every organization in a government agency has a mission to achieve. Achievement of goals and objectives that have been set through a performance accountability system which is a general indicator for measuring mission achievement. This research aims to adhere to accountability, internal control siste and accounting information siste on organizational performance in government agencies. This study used a quantitative method with primary data obtained from respondents through questionnaires distributed to employees of the Regional Financial and Asset Management Agency located in the City of Sumatera. The data analysis technique used is progra SPSS version 20. The results of this study show that accountability has a significant positive effect on organizational performance, the internal control system has no positive and significant effect on organizational performance, the accounting information system has a positive and significant effect on organizational performance and accountability, the internal control system and the accounting information system together have a significant positsive effect on organizational performance.
政府机构中的每个组织都有自己的使命要完成。通过绩效问责制(衡量任务成就的一般指标)确定的目标和目的的实现情况。本研究旨在探讨问责制、内部控制和会计信息对政府机构组织绩效的影响。本研究采用定量方法，通过向位于苏门答腊市的区域金融和资产管理机构的员工发放问卷，从受访者中获得原始数据。使用的数据分析技术是SPSS version 20。本研究结果表明，问责制对组织绩效有显著的正向影响，内部控制制度对组织绩效没有显著的正向影响，会计信息系统对组织绩效和问责制有显著的正向影响，内部控制制度和会计信息系统共同对组织绩效有显著的正向影响。
{"title":"The Effect Of Accountability, Internal Control System, And Accounting Information System On The Performance Of The Organization In The Financial And Asset Management Agency","authors":"Teguh Setiawan Wibowo, Yayuk Suprihartini, Daniel Tulasi, Amin Harahap, Stie Mahardhika, Politeknik Penerbangan, Indonesia Curug","doi":"10.55227/ijerfa.v1i2.30","DOIUrl":"https://doi.org/10.55227/ijerfa.v1i2.30","url":null,"abstract":"Every organization in a government agency has a mission to achieve. Achievement of goals and objectives that have been set through a performance accountability system which is a general indicator for measuring mission achievement. This research aims to adhere to accountability, internal control siste and accounting information siste on organizational performance in government agencies. This study used a quantitative method with primary data obtained from respondents through questionnaires distributed to employees of the Regional Financial and Asset Management Agency located in the City of Sumatera. The data analysis technique used is progra SPSS version 20. The results of this study show that accountability has a significant positive effect on organizational performance, the internal control system has no positive and significant effect on organizational performance, the accounting information system has a positive and significant effect on organizational performance and accountability, the internal control system and the accounting information system together have a significant positsive effect on organizational performance.","PeriodicalId":178467,"journal":{"name":"International Journal of Economic Research and Financial Accounting (IJERFA)","volume":"203 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124881258","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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