{"id":"https://openalex.org/W3203728290","doi":"https://doi.org/10.23960/jak.v26i1.237","title":"PENGARUH PENGENDALIAN INTERNAL, SISTEM INFORMASI AKUNTANSI, MOTIVASI KERJA DAN KAPASITAS SUMBER DAYA MANUSIA TERHADAP KINERJA KARYAWAN","display_name":"PENGARUH PENGENDALIAN INTERNAL, SISTEM INFORMASI AKUNTANSI, MOTIVASI KERJA DAN KAPASITAS SUMBER DAYA MANUSIA TERHADAP KINERJA KARYAWAN","publication_year":2021,"publication_date":"2021-01-24","ids":{"openalex":"https://openalex.org/W3203728290","doi":"https://doi.org/10.23960/jak.v26i1.237","mag":"3203728290"},"language":"en","primary_location":{"id":"doi:10.23960/jak.v26i1.237","doi":"https://doi.org/10.23960/jak.v26i1.237","is_oa":true,"landing_page_url":"https://doi.org/10.23960/jak.v26i1.237","pdf_url":"http://jurnal.feb.unila.ac.id/index.php/jak/article/download/237/156","source":{"id":"https://openalex.org/S4210217355","display_name":"Jurnal Akuntansi dan Keuangan","issn_l":"1410-1831","issn":["1410-1831","2807-9647"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Akuntansi dan Keuangan","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"http://jurnal.feb.unila.ac.id/index.php/jak/article/download/237/156","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5028802308","display_name":"Friska Septriyanda Patraini","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I12833781","display_name":"Lampung University","ror":"https://ror.org/05wtz9f44","country_code":"ID","type":"education","lineage":["https://openalex.org/I12833781"]}],"countries":["ID"],"is_corresponding":true,"raw_author_name":"Friska Septriyanda Patraini","raw_affiliation_strings":["-","Fakultas Ekonomi dan Bisnis, Universitas Lampung"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"-","institution_ids":[]},{"raw_affiliation_string":"Fakultas Ekonomi dan Bisnis, Universitas Lampung","institution_ids":["https://openalex.org/I12833781"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5055556304","display_name":"Fajar Gustiawaty Dewi","orcid":"https://orcid.org/0000-0002-9959-937X","observed_orcids":["https://orcid.org/0000-0002-9959-937X"]},"institutions":[{"id":"https://openalex.org/I12833781","display_name":"Lampung University","ror":"https://ror.org/05wtz9f44","country_code":"ID","type":"education","lineage":["https://openalex.org/I12833781"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Fajar Gustiawaty Dewi","raw_affiliation_strings":["Fakultas Ekonomi dan Bisnis Universitas Lampung"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fakultas Ekonomi dan Bisnis Universitas Lampung","institution_ids":["https://openalex.org/I12833781"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5003175588","display_name":"Dewi Sukmasari","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I12833781","display_name":"Lampung University","ror":"https://ror.org/05wtz9f44","country_code":"ID","type":"education","lineage":["https://openalex.org/I12833781"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Dewi Sukmasari","raw_affiliation_strings":["Fakultas Ekonomi dan Bisnis Universitas Lampung"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fakultas Ekonomi dan Bisnis Universitas Lampung","institution_ids":["https://openalex.org/I12833781"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5028802308"],"corresponding_institution_ids":["https://openalex.org/I12833781"],"apc_list":null,"apc_paid":null,"fwci":1.8672,"has_fulltext":true,"cited_by_count":6,"citation_normalized_percentile":{"value":0.87323944,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":93,"max":96},"biblio":{"volume":"26","issue":"1","first_page":"12","last_page":"21"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14309","display_name":"Employee Performance and Management","score":0.8349999785423279,"subfield":{"id":"https://openalex.org/subfields/3307","display_name":"Human Factors and Ergonomics"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T14309","display_name":"Employee Performance and Management","score":0.8349999785423279,"subfield":{"id":"https://openalex.org/subfields/3307","display_name":"Human Factors and Ergonomics"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.06689999997615814,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11543","display_name":"Employee Performance and Motivation","score":0.040300000458955765,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/internal-control","display_name":"internal control","score":0.9670000076293945},{"id":"https://openalex.org/keywords/accounting-information-systems","display_name":"accounting information systems","score":0.8539999723434448},{"id":"https://openalex.org/keywords/employee-motivation","display_name":"employee motivation","score":0.9779999852180481},{"id":"https://openalex.org/keywords/human-resource-capacity","display_name":"human resource capacity","score":0.9779999852180481},{"id":"https://openalex.org/keywords/job-performance","display_name":"employee performance","score":1.0},{"id":"https://openalex.org/keywords/construction-companies","display_name":"construction companies","score":0.9160000085830688},{"id":"https://openalex.org/keywords/layoffs","display_name":"layoffs","score":0.5410000085830688}],"concepts":[{"id":"https://openalex.org/C107645774","wikidata":"https://www.wikidata.org/wiki/Q5467169","display_name":"Human resources","level":2,"score":0.692577600479126},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6741701364517212},{"id":"https://openalex.org/C18762648","wikidata":"https://www.wikidata.org/wiki/Q42213","display_name":"Work (physics)","level":2,"score":0.5973528623580933},{"id":"https://openalex.org/C2780378061","wikidata":"https://www.wikidata.org/wiki/Q25351891","display_name":"Service (business)","level":2,"score":0.5514248609542847},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.5294175744056702},{"id":"https://openalex.org/C182306322","wikidata":"https://www.wikidata.org/wiki/Q1779371","display_name":"Order (exchange)","level":2,"score":0.5175318121910095},{"id":"https://openalex.org/C202372285","wikidata":"https://www.wikidata.org/wiki/Q1056396","display_name":"Human resource management","level":2,"score":0.4956430196762085},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.4787040054798126},{"id":"https://openalex.org/C21547014","wikidata":"https://www.wikidata.org/wiki/Q1423657","display_name":"Operations management","level":1,"score":0.46300768852233887},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3610745072364807},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.25916826725006104},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.2518676221370697},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.2401466965675354},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.20211264491081238},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.19639205932617188},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.11202064156532288},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.08811163902282715},{"id":"https://openalex.org/C78519656","wikidata":"https://www.wikidata.org/wiki/Q101333","display_name":"Mechanical engineering","level":1,"score":0.07347366213798523}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.23960/jak.v26i1.237","doi":"https://doi.org/10.23960/jak.v26i1.237","is_oa":true,"landing_page_url":"https://doi.org/10.23960/jak.v26i1.237","pdf_url":"http://jurnal.feb.unila.ac.id/index.php/jak/article/download/237/156","source":{"id":"https://openalex.org/S4210217355","display_name":"Jurnal Akuntansi dan Keuangan","issn_l":"1410-1831","issn":["1410-1831","2807-9647"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Akuntansi dan Keuangan","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.23960/jak.v26i1.237","doi":"https://doi.org/10.23960/jak.v26i1.237","is_oa":true,"landing_page_url":"https://doi.org/10.23960/jak.v26i1.237","pdf_url":"http://jurnal.feb.unila.ac.id/index.php/jak/article/download/237/156","source":{"id":"https://openalex.org/S4210217355","display_name":"Jurnal Akuntansi dan Keuangan","issn_l":"1410-1831","issn":["1410-1831","2807-9647"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Akuntansi dan Keuangan","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/8","display_name":"Decent work and economic growth","score":0.9211000204086304}],"sustainable_development_goals_aurora":[{"id":"https://metadata.un.org/sdg/8","display_name":"Decent work and economic growth","score":0.7200000286102295}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3203728290.pdf","grobid_xml":"https://content.openalex.org/works/W3203728290.grobid-xml"},"referenced_works_count":5,"referenced_works":["https://openalex.org/W274148733","https://openalex.org/W2644621268","https://openalex.org/W2949760691","https://openalex.org/W2970743615","https://openalex.org/W6800919641"],"related_works":["https://openalex.org/W2885472020","https://openalex.org/W4391686401","https://openalex.org/W4384132934","https://openalex.org/W3093816332","https://openalex.org/W3092975190","https://openalex.org/W4312595506","https://openalex.org/W4406130609","https://openalex.org/W4297138229","https://openalex.org/W7220001443","https://openalex.org/W3101652209"],"abstract_inverted_index":{"Layoffs":[0],"carried":[1],"out":[2],"by":[3,8,29,83,144],"construction":[4,33,49],"companies":[5],"are":[6,26,70],"caused":[7],"the":[9,16,46,65,75,98,132,145],"weak":[10],"performance":[11,47,111,140],"of":[12,48,67,100,134,147],"employees":[13],"working":[14],"at":[15],"company.":[17],"Apart":[18],"from":[19],"being":[20],"based":[21],"on":[22,45],"labor":[23],"issues,":[24],"layoffs":[25],"also":[27,113,129],"influenced":[28],"internal":[30,58,79],"problems":[31],"in":[32,72,92,95,121,124],"service":[34],"companies.":[35],"Given":[36],"this":[37,115],"phenomenon,":[38],"it":[39],"is":[40,60,81,116,128],"necessary":[41],"to":[42,54,118,131,151],"conduct":[43],"research":[44],"company":[50],"employees.":[51,125],"In":[52,108],"order":[53],"improve":[55],"employee":[56,110,139],"performance,":[57],"control":[59,80],"needed":[61],"that":[62,69,138],"can":[63,112],"reduce":[64],"occurrence":[66],"actions":[68],"not":[71],"accordance":[73,96],"with":[74,97],"rules.":[76],"Where":[77],"good":[78],"shown":[82],"an":[84],"efficient":[85],"and":[86,102],"effective":[87],"accounting":[88],"information":[89,94],"system,":[90],"especially":[91],"presenting":[93],"needs":[99],"management":[101],"other":[103],"parties":[104],"who":[105],"need":[106],"it.":[107],"addition,":[109],"decrease,":[114],"due":[117],"a":[119],"decrease":[120],"work":[122],"motivation":[123,127],"Work":[126],"related":[130],"capacity":[133,146],"human":[135,149],"resources,":[136],"so":[137],"must":[141],"be":[142],"supported":[143],"competent":[148],"resources":[150],"provide":[152],"optimal":[153],"benefits.":[154]},"counts_by_year":[{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":2}],"updated_date":"2026-09-07T09:17:50.787605","created_date":"2021-10-11T00:00:00"}