{"id":"https://openalex.org/W4393354656","doi":"https://doi.org/10.56127/jaman.v3i3.1026","title":"PENGARUH KARAKTERISTIK AKUNTANSI MANAJEMEN DAN KETIDAKPASTIAN LINGKUNGAN BISNIS TERHADAP KINERJA MANAJERIAL","display_name":"PENGARUH KARAKTERISTIK AKUNTANSI MANAJEMEN DAN KETIDAKPASTIAN LINGKUNGAN BISNIS TERHADAP KINERJA MANAJERIAL","publication_year":2023,"publication_date":"2023-12-01","ids":{"openalex":"https://openalex.org/W4393354656","doi":"https://doi.org/10.56127/jaman.v3i3.1026"},"language":"id","primary_location":{"id":"doi:10.56127/jaman.v3i3.1026","doi":"https://doi.org/10.56127/jaman.v3i3.1026","is_oa":true,"landing_page_url":"http://dx.doi.org/10.56127/jaman.v3i3.1026","pdf_url":"https://journal.admi.or.id/index.php/JAMAN/article/download/1026/1278","source":{"id":"https://openalex.org/S4387280738","display_name":"Jurnal Akuntansi dan Manajemen Bisnis","issn_l":"2828-688X","issn":["2828-688X","2828-691X"],"is_oa":false,"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 Manajemen Bisnis","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://journal.admi.or.id/index.php/JAMAN/article/download/1026/1278","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5025474841","display_name":"Ahmad Nurdin Hasibuan","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405274468","display_name":"Institut Bisnis dan Informatika Kosgoro 1957","ror":"https://ror.org/01sv6k838","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405274468"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Ahmad Nurdin Hasibuan","raw_affiliation_strings":["Institut Bisnis dan Informatika Kosgoro 1957"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Institut Bisnis dan Informatika Kosgoro 1957","institution_ids":["https://openalex.org/I4405274468"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5051043993","display_name":"Achmad Fauzi","orcid":"https://orcid.org/0000-0002-3507-3037","observed_orcids":["https://orcid.org/0000-0002-3507-3037"]},"institutions":[{"id":"https://openalex.org/I4405274468","display_name":"Institut Bisnis dan Informatika Kosgoro 1957","ror":"https://ror.org/01sv6k838","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405274468"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Achmad Fauzi","raw_affiliation_strings":["Institut Bisnis dan Informatika Kosgoro 1957"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Institut Bisnis dan Informatika Kosgoro 1957","institution_ids":["https://openalex.org/I4405274468"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5084347735","display_name":"Lutfi Azam Firmansyah","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405274468","display_name":"Institut Bisnis dan Informatika Kosgoro 1957","ror":"https://ror.org/01sv6k838","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405274468"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Lutfi Azam Firmansyah","raw_affiliation_strings":["Institut Bisnis dan Informatika Kosgoro 1957"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Institut Bisnis dan Informatika Kosgoro 1957","institution_ids":["https://openalex.org/I4405274468"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5094289225","display_name":"Shafa Mufidah","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405274468","display_name":"Institut Bisnis dan Informatika Kosgoro 1957","ror":"https://ror.org/01sv6k838","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405274468"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Shafa Mufidah","raw_affiliation_strings":["Institut Bisnis & Informatika Kosgoro 1957"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Institut Bisnis & Informatika Kosgoro 1957","institution_ids":["https://openalex.org/I4405274468"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5094289226","display_name":"Salsabilla Putri Mahawani","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405274468","display_name":"Institut Bisnis dan Informatika Kosgoro 1957","ror":"https://ror.org/01sv6k838","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405274468"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Salsabilla Putri Mahawani","raw_affiliation_strings":["Institut Bisnis dan Informatika Kosgoro 1957"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Institut Bisnis dan Informatika Kosgoro 1957","institution_ids":["https://openalex.org/I4405274468"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5094289227","display_name":"Siti Anisa Syafitri","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405274468","display_name":"Institut Bisnis dan Informatika Kosgoro 1957","ror":"https://ror.org/01sv6k838","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405274468"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Siti Anisa Syafitri","raw_affiliation_strings":["Institut Bisnis dan Informatika Kosgoro 1957"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Institut Bisnis dan Informatika Kosgoro 1957","institution_ids":["https://openalex.org/I4405274468"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5094289228","display_name":"Dessy Nursafitri","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405274468","display_name":"Institut Bisnis dan Informatika Kosgoro 1957","ror":"https://ror.org/01sv6k838","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405274468"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Dessy Nursafitri","raw_affiliation_strings":["Institut Bisnis dan Informatika Kosgoro 1957"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Institut Bisnis dan Informatika Kosgoro 1957","institution_ids":["https://openalex.org/I4405274468"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4405274468"],"apc_list":null,"apc_paid":null,"fwci":0.3378,"has_fulltext":true,"cited_by_count":1,"citation_normalized_percentile":{"value":0.62935661,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":91,"max":95},"biblio":{"volume":"3","issue":"3","first_page":"126","last_page":"136"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9961000084877014,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9961000084877014,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"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/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.001500000013038516,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"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/T13744","display_name":"Financial Literacy and Behavior","score":0.0006000000284984708,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"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/business-environment-uncertainty","display_name":"business environment uncertainty","score":0.8560000061988831},{"id":"https://openalex.org/keywords/managerial-performance","display_name":"managerial performance","score":0.9309999942779541},{"id":"https://openalex.org/keywords/managerial-effectiveness","display_name":"management effectiveness","score":0.8149999976158142},{"id":"https://openalex.org/keywords/managerial-efficiency","display_name":"management efficiency","score":0.9200000166893005}],"concepts":[{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.44197970628738403},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.28107309341430664}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.56127/jaman.v3i3.1026","doi":"https://doi.org/10.56127/jaman.v3i3.1026","is_oa":true,"landing_page_url":"http://dx.doi.org/10.56127/jaman.v3i3.1026","pdf_url":"https://journal.admi.or.id/index.php/JAMAN/article/download/1026/1278","source":{"id":"https://openalex.org/S4387280738","display_name":"Jurnal Akuntansi dan Manajemen Bisnis","issn_l":"2828-688X","issn":["2828-688X","2828-691X"],"is_oa":false,"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 Manajemen Bisnis","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.56127/jaman.v3i3.1026","doi":"https://doi.org/10.56127/jaman.v3i3.1026","is_oa":true,"landing_page_url":"http://dx.doi.org/10.56127/jaman.v3i3.1026","pdf_url":"https://journal.admi.or.id/index.php/JAMAN/article/download/1026/1278","source":{"id":"https://openalex.org/S4387280738","display_name":"Jurnal Akuntansi dan Manajemen Bisnis","issn_l":"2828-688X","issn":["2828-688X","2828-691X"],"is_oa":false,"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 Manajemen Bisnis","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4393354656.pdf","grobid_xml":"https://content.openalex.org/works/W4393354656.grobid-xml"},"referenced_works_count":11,"referenced_works":["https://openalex.org/W1503991653","https://openalex.org/W1806519469","https://openalex.org/W2589617310","https://openalex.org/W2808265270","https://openalex.org/W2891332168","https://openalex.org/W2902536914","https://openalex.org/W2942292005","https://openalex.org/W3133750705","https://openalex.org/W4236220365","https://openalex.org/W4383561704","https://openalex.org/W4384376551"],"related_works":["https://openalex.org/W4389683803","https://openalex.org/W7032908760","https://openalex.org/W7033893021","https://openalex.org/W2887710748","https://openalex.org/W4409318388","https://openalex.org/W7121678181","https://openalex.org/W7216390766","https://openalex.org/W4412814955","https://openalex.org/W2887375481","https://openalex.org/W2754995199"],"abstract_inverted_index":{"Dilangsungkannya":[0],"penelitian":[1,44,126,136],"ini":[2,45,65],"mempunyai":[3],"suatu":[4,135],"tujuan":[5],"agar":[6,81],"bisa":[7,82,130],"memberikan":[8],"ilmu":[9],"beserta":[10,53,85],"pemahaman":[11],"tentang":[12],"pengaruh":[13,118],"karakteristik":[14,32],"akuntansi":[15,33,48,108],"manajemen":[16,26,34,49,52,61,109],"juga":[17,99],"tingkat":[18],"ketidakpastian":[19,36,55],"lingkungan":[20,37,115],"bisnis":[21,58,116],"kepada":[22],"efektivitas":[23,51,60],"manajemen.":[24,122],"Kinerja":[25],"dapat":[27],"memiliki":[28,117],"dampak":[29,47,54],"signifikan":[30],"pada":[31,42,56,91],"dan":[35,110],"bisnis.":[38],"Pertanyaan":[39],"yang":[40,75,100,127,137],"dibahas":[41],"berlangsungnya":[43],"yaitu:":[46],"terhadap":[50,59,120],"lingkup":[57],"efisiensi.":[62],"Artikel":[63],"ilmiah":[64],"penulisannya":[66],"memakai":[67],"dua":[68],"jumlah":[69],"metode":[70],"yaitu":[71,94],"pertama":[72],"kuantitatif":[73],"serta":[74],"kedua":[76],"tinjauan":[77],"pustaka.":[78],"Tujuannya":[79],"adalah":[80],"mengevaluasi":[83],"teori":[84],"hubungan":[86],"ataupun":[87],"interaksi":[88],"diantara":[89],"variabel":[90],"segala":[92],"sumber":[93],"semacam":[95],"Google":[96],"Scholar,":[97],"Crossref,":[98],"lainnya.":[101],"Dan":[102,123],"hasil":[103],"survei":[104],"menunjukkan":[105],"bahwa":[106],"kesadaran":[107,111],"akan":[112],"ketidakstabilan":[113],"dalam":[114],"besar":[119],"efisiensi":[121],"melalui":[124],"sebuah":[125],"dihasilkan":[128],"ini,":[129],"didapatkan":[131],"bahan":[132],"referensi":[133],"bagi":[134],"berikutnya.":[138]},"counts_by_year":[{"year":2026,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2024-04-01T00:00:00"}