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Dalam penelitian atau artikel ilmiah, penelitian terdahulu atau relevan sangat penting karena membantu memperkuat teori dan perancangan hubungan atau pengaruh antar variable. Dalam artikel ini, literatur tentang sistem informasi akuntansi dikaji mengenai variabel yang memengaruhi sistem informasi, termasuk sumber daya manusia, bisnis, dan teknologi. Membangun hipotesis pengaruh antar variabel adalah tujuan dari tulisan ini. Hasil penelitian literatur ini adalah sebagai berikut: 1) Pengaruh Sumber Daya Manusia terhadap Sistem Informasi; 2) Pengaruh Bisnis terhadap Sistem Informasi; dan 3) Pengaruh Teknologi terhadap Sistem Informasi.

Previous research or relevant research is very important in a research or scientific article. Previous research or relevant research serves to strengthen the theory and phenomena of the relationship or influence between variables. This article reviews the factors that influence the Effectiveness of Accounting Information Systems, namely Information Technology Sophistication, Management Participation and Knowledge of Accounting Managers, a study of financial management literature. The purpose of writing this article is to build a hypothesis on the influence between variables to be used in further research. The results of this literature review article are: 1) Information Technology Sophistication affects the Effectiveness of Accounting Information Systems; 2) Management Participation affects the Effectiveness of Accounting Information Systems; and 3) Knowledge of Accounting Managers affects the Effectiveness of Accounting Information Systems.

In a research or scientific article, previous research or relevant research is very important. Leading research or relevant research is useful for strengthening theories and phenomena of the relationship or influence between variables. This article reviews the factors that influence inventory management, namely accounting information systems in the revenue cycle, expenditure cycle, and human resource cycle, a literature study on Accounting Information Systems. The purpose of this article is to develop a hypothesis of influence between variables that can be used in further research. The results of this literature review article are: 1) The accounting information system in the revenue cycle influences preparation management; 2) The accounting information system in the expenditure cycle affects inventory management; and 3) The accounting information system in the human resource cycle influences the preparatory management.  

The influence of social media on guest decision behavior in booking hotel rooms is increasingly relevant in today's digital era. Social media provides a broad platform for guests to seek information, interact, and make decisions regarding hotel room bookings. Perceived ease of use is an important factor influencing guests' decisions, where an intuitive interface, simple navigation, and a smooth booking process will influence their conclusion to make a booking through social media. In addition, perceived helpfulness is also a key consideration, where relevant information, reviews from previous guests, and useful recommendations on social media can shape positive perceptions and encourage guests to take the next step. Booking intention, as a result of perceived ease of use and usefulness, is also an important variable that influences guest behavior. This research aims to study and identify guests' decisions in booking hotel rooms through social media. One of them is to find out whether social media as a channel for booking hotel rooms is useful, easy to use, and easily accessible to the wider community. the type of research used is a quantitative approach with an explanation (explanatory research). The variables in this study are perceived easy use, perceived usefull, booking intention, and decision to book a hotel room. the population used in this study were UNP Hotel & Convention Center guests. The number of samples used was 111 respondents with purposive sampling technique and describe data from respondents' answers to questionnaires along with inferential statistical analysis techniques using the SEM (structural equilibrium modeling) data analysis method with the PLS (partial least square) approach. SmartPLS 3.intention order application. Booking intention significantly mediates between perceived ease of use and the decision to book a hotel room on social media. Social media. This is because the coefficients from X to M and M to Y are significant in both.

in this article the factors that influence the effectiveness of the Accounting Information System, namely Information Technology Utilization, Knowledge of Accounting Employees and Training as Control Variables, a literature study of Accounting information systems. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this literature review article are:  1) Information Technology Utilization affects the Effectiveness of Accounting Information Systems; 2) Knowledge of Accounting Section Employees affects the Effectiveness of Accounting Information Systems; and 3) Training as a Control Variable affects the Effectiveness of the Accounting Information System.

This study aims to see the effect of profitability on stock prices, especially for consumer companies listed on the Indonesia Stock Exchange in 2020-2022. This study uses the method of regression analysis to examine the effect of profitability on stock prices in consumer companies listed on the IDX. The independent variables used include return on assets (X1) and return on equality (X2) with the dependent variable being stock prices (Y). Where the results of this study indicate that ROA has a negative and insignificant effect on stock prices in consumer companies listed on the Indonesia Stock Exchange. Other results show that ROE has a negative and insignificant effect on stock prices in consumer companies listed on the Indonesia Stock Exchange.

Breast milk contains various nutrients needed in the process of growth and development of infants. Exclusive breastfeeding, namely that babies are only given breast milk, without any liquid or solid food except vitamins, minerals or drugs in the form of drops or syrup until the age of 6 months. The main obstacle to achieving correct exclusive breastfeeding is the lack of proper knowledge about exclusive breastfeeding for mothers. Objective: A mother must have good knowledge of breastfeeding. The purpose of this study was to reveal the effect of social support on exclusive breastfeeding behavior, the influence of knowledge of breastfeeding mothers on exclusive breastfeeding behavior, as well as the effect of social support, knowledge of breastfeeding mothers on exclusive breastfeeding behavior. Methods: The research method used is quantitative, namely cross sectional analytic survey method. Results:The results of the analysis show that first, the direct effect of social support on exclusive breastfeeding behavior is 34.6% and the remaining 63.4% is influenced by other variables. Second, the effect of social support on the knowledge of breastfeeding mothers is 11.8%, the remaining 88.2% is influenced by other variables. Third, the effect of knowledge of breastfeeding mothers on exclusive breastfeeding behavior is 9.9% and the remaining 90.1% is influenced by other variables. Conclusion: this study is the influence of social support, knowledge of breastfeeding mothers on behavior of giving exclusive breast milk.

This study aims to examine and analyze the effect of income on consumption patterns of students of the Faculty of Islamic Economics and Business at UIN Sultan Maulana Hasanuddin Banten and to determine differences in consumption patterns of FEBI students at UIN BANTEN based on scholarship recipients, gender and place of residence. This study used a quantitative approach by distributing questionnaires to 30 respondents. Then the collected data were analyzed using a simple regression equation with the help of the Eviews program and the average difference test with the help of the SPSS program. The results of the simple linear regression equation obtained Y = 1.850 + 0.680X a constant of  1.850 which is the value of consumption before it is affected by income, then the regression coefficient equal to 0.680 is the value of income which has a positive and significant influence on the level of student consumption and if increased Rp. 100,000 it will increase consumption by Rp. 68,000. Then it can be seen that the coefficient of determination is 0.345 or when multiplied by 100 percent, 34.5% of the income variable will influence the level of consumption of FEBI students at UIN Banten in Serang City and the remaining 65.5% is influenced by other variables not included in the study This. The variable is additional income. The t test obtained t count > t table or obtained 3.840 > t table 2.048 thus Ho was rejected and Ha was accepted so that it can be stated that income has a positive and significant effect on the level of consumption of FEBI Banten UIN students in Serang City.      

Dalam penelitian atau artikel ilmiah, penelitian terdahulu atau relevan sangat penting karena membantu memperkuat teori dan fenomena hubungan atau pengaruh antar variable. Dalam artikel ini, dibahas mengenai factor-faktor sistem informasi akuntansi, yaitu teknologi informasi, pengendalian internal dan motivasi kerja, suatu studi literatur mata kuliah sistem informasi akuntansi. Membangun hipotesis pengaruh antar variable untuk digunakan pada riset selanjutnya adalah tujuan dari penulisan ini. Hasil artikel literature review ini adalah:  1) teknologi informasi berpengaruh terhadap sistem informasi akuntansi; 2) pengendalian internal berpengaruh terhadap sistem informasi akuntansi; dan 3) motivasi kerja berpengaruh terhadap sistem informasi akuntansi

This study aims to analyze the influence of the agricultural sector on the economy in Medan Province. The agricultural sector plays a vital role in the economy of a region, particularly in agrarian areas like Medan Province. The data used in this study are secondary data obtained from relevant institutions and statistical agencies. The research method employed is linear regression analysis, using the dependent variable of economic growth in Medan Province and the independent variable of agricultural sector production value. The results of the analysis indicate a positive relationship between the agricultural sector and economic growth in Medan Province. The regression results show that the production value of the agricultural sector contributes significantly to economic growth in the region. This indicates that the development of the agricultural sector has a positive impact on the economy of Medan Province. The study also identifies other factors that can influence the relationship between the agricultural sector and the economy, such as climate factors, government policies, and market factors. The findings of this research can serve as a basis for relevant stakeholders, both the government and industry players, in formulating policies and development strategies for the agricultural sector to enhance economic growth in Medan Province.  

This research is motivated by a phenomenon. As this phenomenon and previous studies present different research gaps and have been conducted for quite some time, further studies are needed to test the consistency of the results of previous studies and also to revisit existing research gaps. is needed.The focus of my research in writing this journal is how monetary policy has a material impact on Indonesia's Islamic commercial bank lending products and how the inflation rate has a material impact on Indonesia's Islamic commercial bank lending products and the magnitude of the impact of monetary policy. Monetary Policy Politics and inflation rates in the Indonesian economy. The data used in this study are secondary data. Secondary data is research data obtained indirectly (acquired and recorded by others) through an intermediary medium. Secondary data for this study were obtained from the Indonesian Stock Exchange (IDX) Islamic Commercial Bank Listed Companies Annual Reports, OJK Shariah Bank Statistical Financial Statements (SPS), and financial statements issued by Bank Indonesia. The analysis method used in this study is multiple regression analysis. The purpose of this regression analysis is to obtain a comprehensive picture of the relationship between the independent and dependent variables of each company's performance. Before running multiple linear tests, this method requires a classical assumption test for best results. SPSS software version 23 is used to process the data.

Green Accounting is an accounting system that regulates between companies and the surrounding environment. Green Accounting can provide useful information for business people to manage, design, and evaluate related company systems in order to have a positive impact on the surrounding environment and the general public. This research aims to recognize the effect of Green Accounting on profitability in the manufacturing industry of the lower industrial zone and chemical cement sub-zone in 2020-2022. The research was conducted using quantitative methods. It was found that Green Accounting has a positive effect on the profitability of manufacturing companies. This is evidenced by the results of calculations with the research variables of environmental performance and the use of environmentally friendly products, which refer to the sustainability reports of manufacturing companies in the cement sub-sector in 2020-2022.

Overconfidence and Investment Decision are very important instruments for individuals, especially investors in the capital market. Overconfidence is the first step if an individual wants to invest, because every investment instrument carries risks. If they have a confident attitude, they will dare to take risks. Investment decisions are very important in investment instruments. Individuals must be able to analyze portfolios by properly weighing risk and return. Overtrust and investment decisions must be determined by financial literacy, because if financial literacy is low, investors can become entangled in illegal investments. The purpose of this study is to empirically prove the effect of financial literacy on overconfidence and investment decisions. The sampling technique in this study used purposive sampling. Test the quality of the data used, namely test the validity and reliability test, test the model and test the hypothesis using multiple linear regression analysis. The results showed that the financial literacy variable had a positive and significant effect on overconfidence and investment decisions

This study aims to determine the effect of liquidity (CR) and profitability (ROA)  on debt policy (DER) in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange. This research was conducted in food and beverage sub-sector companies listed on the Indonesia Stock Exchange with a population of 84 in 2019-2022. The sampling method in this study used a purposive sampling technique so that a sample of 31 companies was obtained. This research is an associative quantitative research. The population in this study is the entire financial statements of the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2019 – 2022. Based on the results of the research conducted, it can be seen that the variables of profitability and liquidity partially have a negative and significant effect on debt policy. Simultaneously the variables of profitability and liquidity and sales growth have a positive and significant effect on debt policy

To find out the company's financial condition in one period, it is reviewed through the financial statements issued by the company. The information for interested parties such as creditors, investors, government and users of financial statements is the responsibility of company management. Components in the presentation of its financial statements that already exist in PSAK No. 1 with issuance from the Indonesian Accounting Association, these components include the company's statement of financial position, the income statement, the report on changes in the company's equity, the report on its cash flows and the notes to the financial statements. 1 As for one of the methods in compiling a financial report issued by companies, namely the preparation of financial reports using the principle of accounting conservatism. Accounting conservatism includes actions taken to present the company's financial statements using the precautionary principle in which the company slows down recognizing profits and assets and accelerates recognizing losses and debts. The consequence of using this principle can result in lower profit and income values while costs tend to be relatively high. 2 The benefits of using conservatism can minimize risks to managers who have excessive optimism. However, excessive use of the principle of conservatism can cause differences in profits and losses by not reflecting the actual state of the company3 Judging from the above phenomenon, profitability can be a consideration in the application of accounting conservatism in companies listed on the Jakarta Islamic Index The purpose of this research is to find out how profitability affects the application of accounting conservatism in companies listed on the Jakarta Islamic Index. The number of samples in the research in this study amounted to 42 samples using a quantitative approach. The technique used in taking the sample uses non-probability sampling techniques, namely techniques in taking samples from the population where members of the population do not have the same opportunity to be used as samples. In this non-probability sampling technique, the researcher uses a purposive sampling technique, namely the sampling technique is based on certain criteria or requirements set by the researcher. The data obtained is processed using Eviews and the research data is panel data. The results of this study indicate that the value of tcount = 2.741973 > table = 1.68957 with probability = 0.0096 <α = 0.05. Based on this comparison it can be stated that Profitability has a significant positive influence on the application of accounting conservatism so that if the Profitability variable increases, the accounting conservatism variable will also increase  

This study aims to determine how much influence employee discipline and work environment have on employee performance in the PGS Cimanggis Village. The research method is a quantitative approach using non-probability sampling data collection techniques. The number of samples taken using the slovin formula is as many as 52 respondents. Primary data was collected using questionnaires in Likert scale units. Data processing uses SPSS 26 software for instrument testing, classical assumption testing, multiple linear regression analysis, hypothesis testing, and the coefficient of determination. The results of the study show that work discipline partially has a positive and significant relationship to employee performance. The work environment also has a positive and significant relationship to employee performance. Then through simultaneous testing of the two variables of work discipline and the work environment have a positive and significant relationship to employee performance

There..are..several..factors that cause the.low skills and learning achievement of PAK students in class XI Multimedia 1 SMK Marsudirini St. Francis Semarang. One of these factors is the way the teacher teaches, which is still teacher-centered and uses the lecture method, which makes students less proficient in PAK learning. so that learning tends to be monotonous, and the resulting formulation..of..the..problem..is as follows: Is learning with the Concept Map method assisted by Canva media effective for increasing students' skills and learning achievement in PAK learning, to discuss this problem, quantitative research is carried out using independent variables: process skills which will be marked X and the dependent variable: learning achievement marked Y with the instruments of observation sheets, tests, and questionnaires, with research subjects being students of class XI Multimedia 1 as the experimental class and class XI Multimedia 2 as the control class. The results of this study were as many as 70.8% of experimental class students achieved a higher mastery score than the control, there was an increase in the average learning achievement in class XI Multimedia 1 by 9.5% before and after learning, and showed the effect of skills on learning achievement of 38.9%, although these results were not dominant, the results were positively distributed so that the use of the Canva media-assisted Concept Map learning method was effective in increasing PAK learning achievement in class XI Multimedia 1.

This study aims to analyze the influence of service quality, price and the location of the success of the Akang Squeeze Orange Ice business in JIn.Cendrawasih, Pasir Putih Village, South Jambi District, Jambi City. The sampling method used is purposive sampling method. The sample in this study were 98 customers from Akang Peras Jeruk Peras and then an analysis was carried out on the data obtained using quantitative and qualitative data. Methods of data collection by conducting interviews, questionnaires, and observation. Testing the hypothesis using the t test shows that the three independent variables studied proved to have a significant partial effect on the dependent variable of business success.

This study aims to determine how big the Influence of Direct Village Fund Cash Assistance (BLT DD) on the Welfare of the People of Parenring Village, Lilirilau District, Soppeng Regency, using survey research, namely only a portion of the population is used as a sample. The population in this study were 71 people, then to determine the sample used the Yamane taro formula and produced a sample of 42 people, the sample used was random sampling (random sample). Data collection techniques using observation, questionnaires and documentation. For data analysis techniques used are quantitative descriptive analysis techniques and quantitative associative analysis techniques. The results showed that there was a fairly strong influence between BLT DD on community welfare in Parenring Village, Lilirilau District, Soppeng Regency with a correlation value (R) of 0.511. This shows that the percentage contribution of the BLT DD variable to community welfare is 26.1%, while the remainder is 100% - 26.1% = 73.9% which is influenced or explained by other variables.

Every organization is established based on certain goals and targets. Likewise with school. Every school has its own goals. This goal will not be realized without the support of adequate human resources. Because human resources are very influential on the success or failure of a school in achieving goals. Every school always tries to increase employee productivity in order to survive, develop and have high trust from outsiders. In order to increase employee productivity, it is often necessary to improve and improve the human resources of employees. However, activities to increase the human resources of employees often do not achieve what they expect, namely achieving the goals of the school organization such as increasing employee productivity. Even though they already have the resources qualified employees, employees may not necessarily be able to provide good work results for school organizations if they are still in the shackles of a work culture that is less supportive and not conducive. This research is a type of quantitative research using a survey approach which intends to test the combination/influence of the independent variables on the dependent variable, namely organizational culture on employee productivity at UPT SMAN 3 Wajo. The number of samples taken from UPT SMAN 3 Wajo employees is 40 people from the total employees. there are 67 people. Based on the results of data processing using the SPSS 22 for windows program where a person correlation value of 528 was obtained, this shows that between organizational culture and employee productivity at UPT SMAN 3 Wajo is in a fairly strong category and a relation coefficient (R) is obtained of 0.528 which shows that the relationship between Organizational Culture variables and employee productivity at UPT SMAN 3 Wajo is in a fairly strong category.