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Keywords: "Management Accounting"

Analysis of Accounting Understanding, Accounting Information Systems and Internal Control Systems on the Quality of Financial Reports

Authors: Tetty Widiyastuti, Eko Cahyo M, Imam Suprapta, Zurlina Lubis, Muhammad Raja Siregar

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Tetty Widiyastuti: STIE Kesuma Negara Blitar
Eko Cahyo M: Universitas Tama Jagakarsa
Imam Suprapta: Universitas Saintek Muhammadiyah
Zurlina Lubis: Universitas Jakarta Internasional
Muhammad Raja Siregar: Universitas Labuhanbatu
Pages: 1303-1309
DOI:  10.35870/emt.v9i3.4698
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The Landscape of Current Cloud Accounting Research: A Systematic Literature Review

Authors: Indah Rodhiyah, Sambas Ade Kesuma, Fahmi Natigor Nasution, Keulana Erwin

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Indah Rodhiyah: Universitas Sumatera Utara
Sambas Ade Kesuma: Universitas Sumatera Utara
Fahmi Natigor Nasution: Universitas Sumatera Utara
Keulana Erwin: Universitas Sumatera Utara
Pages: 799-807
DOI:  10.35870/emt.v10i2.5931
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Penerapan Sistem Informasi Akuntansi

Authors: Widy Hastuty HS, Agus, Maisyarah Salsabila, Nurlaila Harahap

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Widy Hastuty HS: Politeknik Unggul LP3M Medan , Affiliation name not available
Agus: Universitas Islam Negeri Sumatera Utara
Maisyarah Salsabila: Universitas Harapan , Affiliation name not available
Nurlaila Harahap: Universitas Islam Negeri Sumatera Utara
Pages: 317-324
DOI:  10.35870/emt.v7i2.891
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Perbedaan Kepuasan Mahasiswa Program Studi Manajemen dan Akuntansi Terhadap Implementasi Program Merdeka Belajar Kampus Merdeka (MBKM) Fakultas Ekonomi dan Bisnis Universitas Nusa Bangsa

Authors: Dewi Fitrianti, Harmoko Sukayat, Rumna, Ichwan Rachmanu Widjadja

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Dewi Fitrianti: Universitas Nusa Bangsa
Harmoko Sukayat: Universitas Nusa Bangsa
Rumna: Universitas Nusa Bangsa
Ichwan Rachmanu Widjadja: Universitas Nusa Bangsa
Pages: 1027-1036
DOI:  10.35870/emt.v7i4.1576
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The Impact of Management Accounting Information Systems and Accounting Information Quality on Managerial Performance: Internal Control as a Moderating Factor

Authors: Baihaqi Ammy, Sindi Nadia

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Baihaqi Ammy: Universitas Muhammadiyah Sumatera Utara
Sindi Nadia: Universitas Muhammadiyah Sumatera Utara
Pages: 164-176
DOI:  10.35870/emt.v10i1.4882
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Determinants of Earnings Management in Public Manufacturing Firms During Covid-19

Authors: Dian Savitri, Mahameru Rosy Rochmatullah

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Dian Savitri: Universitas Muhammadiyah Surakarta , Affiliation name not available
Mahameru Rosy Rochmatullah: Universitas Muhammadiyah Surakarta , Affiliation name not available
Pages: 647-661
DOI:  10.35870/emt.v9i2.4006
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Pengaruh Akuntabilitas Pengelolaan Keuangan, Penerapan Standar Akuntansi, dan Sistem Pengendalian Intern terhadap Kualitas Laporan Keuangan (Studi Empiris pada Perusahaan LQ45 di Bursa Efek Indonesia Tahun 2020-2024)

Authors: Saskia Salmah, Silvia Sari

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Saskia Salmah: Universitas Pamulang
Silvia Sari: Universitas Pamulang
Pages: 553-560
DOI:  10.35870/emt.v10i2.5852
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Integrated Information Systems and Management Accounting System Design: A Global Bibliometric Analysis of Their Impact on Interorganizational Performance

Authors: Silmy Auliya Zahra

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Silmy Auliya Zahra: University of Padjadjaran
Pages: 697-707
DOI:  10.35870/emt.v10i2.5929
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Analisis Penerapan Akuntansi Manajemen untuk Mendukung Pertumbuhan dan Keberlanjutan UMKM

Authors: Fadali Rahman, M. Adi Purwanto, Runik Puji Rahayu, Rani Nur Fitrianti, Mohammad Herman Djaja, Rohmaniyah Rohmaniyah, Nurul Alfian, Ahmad Yudi Heryadi

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Fadali Rahman: Universitas Madura
M. Adi Purwanto: Universitas Madura
Runik Puji Rahayu: Universitas Madura
Rani Nur Fitrianti: Universitas Madura
Mohammad Herman Djaja: Universitas Madura
Rohmaniyah Rohmaniyah: Universitas Madura
Nurul Alfian: Universitas Madura
Ahmad Yudi Heryadi: Universitas Madura
Pages: 942-949
DOI:  10.35870/emt.v10i2.5347
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Pengaruh Financial Self Efficacy dan Financial Knowledge Terhadap Pengelolaan Keuangan Pribadi Mahasiswa S-1 Akuntansi

Authors: Nelli Novyarni, Destria Ayu Atikah, Reni Harni, Krisnando

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Nelli Novyarni: Affiliation name not available , Sekolah Tinggi Ilmu Ekonomi Indonesia
Destria Ayu Atikah: Affiliation name not available , Sekolah Tinggi Ilmu Ekonomi Indonesia
Reni Harni: Affiliation name not available , Universitas Sali Al-Aitaam
Krisnando: Affiliation name not available , Sekolah Tinggi Ilmu Ekonomi Indonesia
Pages: 570-578
DOI:  10.35870/emt.v8i2.2145
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Analysis of Cash Turnover to Improve Company Profitability at PT Hutama Karya

Authors: Amy Badriyah Siregar, Nazwa Hadiarani, Suci Agsani, Henny Andriyani Wirananda, Sri Wardany

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Amy Badriyah Siregar: Universitas Muslim Nusantara Al-Washliyah
Nazwa Hadiarani: Universitas Muslim Nusantara Al-Washliyah
Suci Agsani: Universitas Muslim Nusantara Al-Washliyah
Henny Andriyani Wirananda: Universitas Muslim Nusantara Al-Washliyah
Sri Wardany: Universitas Muslim Nusantara Al-Washliyah
Pages: 2323-2329
DOI:  10.35870/emt.v10i4.7392
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The Impact of Debt Financing on Financial Performance and Business Risk at PT PLN (Persero)

Authors: Arifah Zahirani, Aisyah Putri, Saddam Arafit Siregar, Henny Andriyani Wirananda, Indra Fauzi

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Arifah Zahirani: Universitas Muslim Nusantara Al-Washliyah
Aisyah Putri: Universitas Muslim Nusantara Al-Washliyah
Saddam Arafit Siregar: Universitas Muslim Nusantara Al-Washliyah
Henny Andriyani Wirananda: Universitas Muslim Nusantara Al-Washliyah
Indra Fauzi: Universitas Muslim Nusantara Al-Washliyah
Pages: 2394-2402
DOI:  10.35870/emt.v10i4.7395
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Dampak Manajemen Rantai Pasok Halal terhadap Kinerja Rantai Pasok: Tinjauan Literatur Sistematis

Authors: Riziq Maulana Yusuf, Effy Zalfiana Rusfian

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Riziq Maulana Yusuf: - , Universitas Indonesia
Effy Zalfiana Rusfian: Universitas Indonesia
Pages: 1059-1070
DOI:  10.35870/emt.v10i2.6170
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An Analysis of Securities Investment in PT Bank Central Asia Tbk within the Indonesian Capital Market Context

Authors: Ravina Alya Lubis, Atika Farandina Rangkuti, Nadila Natasya, Henny Andriyani Wirananda, Shita Tiara

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Ravina Alya Lubis: Universitas Muslim Nusantara Al-Washliyah
Atika Farandina Rangkuti: Universitas Muslim Nusantara Al-Washliyah
Nadila Natasya: Universitas Muslim Nusantara Al-Washliyah
Henny Andriyani Wirananda: Universitas Muslim Nusantara Al-Washliyah
Shita Tiara: Universitas Muslim Nusantara Al-Washliyah
Pages: 2411-2419
DOI:  10.35870/emt.v10i4.7396
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Comparative Analysis of Inventory Recording Systems Using the Perpetual Method in MSMEs in Medan City

Authors: Adinda Chairatunnisa, Nabilla Lubis, Hallisa Amalliya, Suci Abdillah, Henny Andriyani Wirananda

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Adinda Chairatunnisa: Universitas Muslim Nusantara Al-Washliyah
Nabilla Lubis: Universitas Muslim Nusantara Al-Washliyah
Hallisa Amalliya: Universitas Muslim Nusantara Al-Washliyah
Suci Abdillah: Universitas Muslim Nusantara Al-Washliyah
Henny Andriyani Wirananda: Universitas Muslim Nusantara Al-Washliyah
Pages: 2352-2360
DOI:  10.35870/emt.v10i4.7393
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Model Manajemen Usaha dan Hubungannya dengan Kinerja UKM (Studi Kasus pada UKM Sembung Batik Kulonprogo Jogyakarta)

Authors: H Fikriah, Muhaimin, Muhammad Arya Dirgantara

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H Fikriah: Universitas Islam Jakarta
Muhaimin: Universitas Islam Jakarta
Muhammad Arya Dirgantara: Universitas Islam Jakarta
Pages: 513-520
DOI:  10.35870/emt.v7i2.1164
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Pengaruh Manajemen Laba Akrual, Ukuran Perusahaan, Kualitas Audit, dan Profitabilitas terhadap Kualitas Laba pada Perusahaan Manufaktur

Authors: Upekha Tri Muliani, Mahroji Mahroji

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Upekha Tri Muliani: Universitas Esa Unggul
Mahroji Mahroji: Universitas Esa Unggu
Pages: 775-785
DOI:  10.35870/emt.v10i2.6002
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The Role of Auditor Ethics as Moderating Variable in Relationship Between Auditor Accountability and Quality of the Audit

Authors: Abdul Manap, Rini Yulia Sasmiyati, Norman Edy, Lilik Swarta Angga Buana, Yoesoep Edhie Rachmad

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Abdul Manap: Universitas Jayabaya
Rini Yulia Sasmiyati: Universitas Jayabaya
Norman Edy: Universitas Jayabaya
Lilik Swarta Angga Buana: Universitas Jayabaya
Yoesoep Edhie Rachmad: Universal Institute of Professional Management , Affiliation name not available
Pages: 382-388
DOI:  10.35870/emt.v7i2.1040
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Peran Literasi Akuntansi sebagai Moderasi Hubungan Penggunaan Aplikasi Keuangan dan Literasi Keuangan Gen Z di Provinsi Sumatera Utara

Authors: Metyria Imelda Hutabarat, Tetty Widiyastuti

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Metyria Imelda Hutabarat: Politeknik Unggulan Cipta Mandiri
Tetty Widiyastuti: STIE Kesuma Negara Blitar
Pages: 1753-1759
DOI:  10.35870/emt.v10i3.6681
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Dominansi Pengaruh Literasi Keuangan, Kecerdasan Emosional, Financial Self-Efficacy, dan Pembelajaran Keuangan di Kampus terhadap Perilaku Pengelolaan Keuangan Mahasiswa (Studi Kasus Mahasiswa STIE Indonesia Jakarta)

Authors: Nelli Novyarni, Nabilah Amanda, Reni Harni, Kartijo Kartijo

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Nelli Novyarni: Sekolah Tinggi Ilmu Ekonomi Indonesia
Nabilah Amanda: Sekolah Tinggi Ilmu Ekonomi Indonesia
Reni Harni: Universitas Sali Al-Aitaam
Kartijo Kartijo: Universitas Sali Al-Aitaam
Pages: 2506-2521
DOI:  10.35870/emt.v10i4.7556
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Pengaruh Sistem Informasi Akuntansi dan Pengendalian Internal Pemerintah Terhadap Kualitas Laporan Keuangan Daerah Pesawaran

Authors: Erwin Novriansyah, Afrizal Nilwan

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Erwin Novriansyah: Universitas Bandar Lampung
Afrizal Nilwan: Universitas Bandar Lampung
Pages: 311-319
DOI:  10.35870/emt.v8i1.2050
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Analisis Pengelolaan Akuntansi Aset Tetap Berdasarkan PSAP 07 pada Badan Penanggulangan Bencana Daerah (BPBD) Kota Tanjung Balai

Authors: Heriandy Panjaitan, Henny Andriyani Wirananda

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Heriandy Panjaitan: Universitas Muslim Nusantara
Henny Andriyani Wirananda: Universitas Muslim Nusantara
Pages: 1267-1273
DOI:  10.35870/emt.v9i3.4839
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Penerapan Aplikasi SIAPIK dalam Penyusunan Laporan Keuangan UMKM BRILink Muh. Hasib Kabupaten Bone

Authors: Ayu Pratika, Muhammad Aziz, Samsinar Samsinar

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Ayu Pratika: Universitas Negeri Makassar
Muhammad Aziz: Universitas Negeri Makassar
Samsinar Samsinar: Universitas Negeri Makassar
Pages: 2473-2481
DOI:  10.35870/emt.v10i4.7324
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Strategi Penentuan Harga Produk Pemeriksaan Penanda Kanker Kolorektal di Laboratorium Medis Swasta Nusa Dua Bali

Authors: Anugrah Akbar Pambudi, Erliany Syaodih, Kahar Mulyani

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Anugrah Akbar Pambudi: Universitas Adhirajasa Reswara Sanjaya
Erliany Syaodih: Universitas Adhirajasa Reswara Sanjaya
Kahar Mulyani: Universitas Adhirajasa Reswara Sanjaya
Pages: 1594-1607
DOI:  10.35870/emt.v9i4.4730
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Analisis Asset Intensity, Profitability, dan Leverage Terhadap Cost Stickiness

Authors: Disa Muqiita Prawesti, Kurnia Rina Ariani

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Disa Muqiita Prawesti: Affiliation name not available , Universitas Muhammadiyah Surakarta
Kurnia Rina Ariani: Affiliation name not available , Universitas Muhammadiyah Surakarta
Pages: 1048-1057
DOI:  10.35870/emt.v8i3.2811
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