Budgetary slack merupakan salah satu perilaku menyimpang yang membuat ketidakseimbangan terjadi antara anggaran yang disusun dengan potensi anggaran sesungguhnya. Penelitian ini bertujuan untuk menguji secara empiris pengaruh komitmen organisasi dan budaya organisasi terhadap potensi timbulnya budgetary slack dan untuk menguji secara empiris peran ketidakpastian lingkungan dalam memoderasi. Pen…
The purpose of this study is to see the implementation of operational transactions Sales, Purchases, Cash Receipts and Cash Disbursements at the Palembang Al-Fath Bookstore related to the Cash on Hand account. The type of data used in this research is qualitative transactions in the form of interviews, observations and data processing through the MYOB Accounting Version 18 application. The data…
This study aims to examine what factors influence the performance of accounting information systems consisting of top management support, system user training, formalization of system development, organizational size and user involvement in the performance of accounting information systems in MSMEs in South Sumatra. The type of data used in this study is primary data with the object of MSME res…
This study aims to determine how the performance assessment of Bukit Asam Medika Hospital (RS.BAM) Tanjung Enim using the Balanced Scorecard during the Covid-19 Pandemic. To find out, the researchers obtained data from Bukit Asam Medika Tanjung Enim Hospital. Data collection methods used are primary data and secondary data obtained from Bukit Asam Medika Hospital and the distribution of patient…
This study aims to determine the effect of technological progress and end use performance capabilities of Accounting Information Systems using the SimaPOS4 application as a supporting application at Fajar Sejatera Building Stores in the Belitung Region. This thesis uses qualitative research with a descriptive approach, by conducting observations, interviews, and documentation so that from a des…
This study aims to determine the effect of personal abilities, incentives, organizational commitment, education and training on accounting information systems effectivness. The type of data in this study is primary data obtained by distributing questionnaires directly to research subjects, namely 50 employees in the financial sector who use accounting information systems at the Public Health Ce…