Browsing by Author "Sardjudin, Karhi Nisjar"

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    FACTORS THAT INFLUENCE DECISION MAKING THROUGH THE APPLICATION OF MANAGEMENT ACCOUNTING INFORMATION SYSTEMS
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 2, 2020) Fadjar, Achmad; Sardjudin, Karhi Nisjar
    The role of management accounting information system (MAIS) is very important in providing the information needed by managers for decision-making in a company. To achieve the success of implementation of MAIS requires the management commitment and organizational culture. The purposes of this research are to analyze the influence of management commitment and organizational culture on the implementation of MAIS and that implication to the decision making. The method employed in this research is the descriptive and explanatory research one. The type of the data used is the primary ones, and the measurement scale used is the ordinal one. The data collection is conducted by using survey technique through the instrument of questionnaires that are distributed to the three-four-and-five-star hotels in the province of West Java, and the respondents involved are line manager. The validity and reliability are tested towards the questionnaires that have been collected. Then the data are converted within the interval scale. The data analysis is conducted both descriptively and inferentially with the assistance of the Weighted Mean Score and Path Analysis statistics respectively. The results of the research indicate both management commitment and organizational cultur influence managers’ decision making through the application of MAIS.
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    THE INFLUENCE OF GROWTH CAPITAL EXPENDITURES AND FISCAL STRESS ON THE GROWTH OF LOCAL TAXES (Research on District/City in West Java Province)
    (International Conference on Social Science and Management (ICSSM), Higher Education Forum, 2015-05-07) Sari, Diana; Sardjudin, Karhi Nisjar; Anandhari, Mailinda Utami
    Availability of resources and readiness of potential areas is an important factor in the success of the regional autonomy era, but the availability of resources and the readiness potential in every area of the region is uneven causing fiscal stress. High fiscal stress reflects the regional effort to increase local taxes to reduce dependence on the central government level. Along with it, hopes to continue to improve its own admission it will be difficult to materialize when the allocation for capital expenditure is not increased because many more investors who want to invest in an area that has fulfilled its facilities. This research is intended to know the influence of growth capital expenditures and fiscal stress on the growth of local taxes. The study was conducted at the district/city in West Java province in 2008-2011 with a sample of 25 districts/ cities. The method used is the method explanatory. Statistical testing using multiple linear regression analysis, where the effect of partial tested using t-test and simultaneous effects were tested using F-test. The results of this study indicate that partial, significant capital spending growth and have a negatif relationship to the growth of local tax and fiscal stress significantly and positively related to the growth of local taxes. Simultaneously, growth capital expenditures and fiscal stress significantly and positively related to the growth of local taxes.