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                <text>Azimah Dianah</text>
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                <text>THE EFFECT OF GROWTH OPPORTUNITIES, NET WORKING CAPITAL, AND FINANCIAL LEVERAGE TO CASH HOLDINGS IN LISTED COMPANIES FROM THE MANUFACTURING SECTOR AT THE INDONESIA STOCK EXCHANGEBy : Azimah Dianah Nim : 1309200070031        Adviser : 1. Dr. Hasan Basri, M.Com, Ak2. Dr. Muhammad Arfan, SE, M.Si, Ak, CAABSTRACTThe objective of this research is to examine the determine of growth opportunities, net working capital, and financial leverage either simultaneously or partially to cash holdings.The samples are manufacturing company listed on the Indonesia Stock Exchange during the three years (2010-2012). The sample selection is done by applying simple random sampling method. Data are proceed by using unbalanced panel data. Total samples of 2010 are 82 companies, of 2011 are 86 companies, and of 2012 are 86 companies. To annalyzed the data this study uses multiple linear regression.The results show that (1) the simultaneous growth opportunities, net working capital, and financial leverage have effect on cash holdings. (2) partially, growth opportunities, and net working capital have positive influence toward cash holdings, whereas financial leverage has negative influence toward cash holdings.Keywords: Growth opportunities, net working capital, financial leverage,       cash holdings PENGARUH PELUANG PERTUMBUHAN, MODAL KERJA BERSIH, DAN FINANCIAL LEVERAGE TERHADAP CASH HOLDING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIAOleh : Azimah Dianah Nim : 1309200070031Pembimbing : 1. Dr. Hasan Basri, M.Com, Ak2. Dr. Muhammad Arfan, SE, M.Si, Ak, CAABSTRAKPenelitian ini bertujuan untuk menguji pengaruh peluang pertumbuhan, modal kerja bersih, dan financial leverage baik secara bersama-sama atau parsial terhadap cash holding.Sampel pada penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama 3 periode (2010-2012). Pemilihan sampel dilakukan dengan menggunakan metode simple random sampling. Data di proses dengan menggunakan unbalanced panel data. Total sampel tahun 2010 sebanyak 82 perusahaan, tahun 2011 sebanyak 86 perusahaan, dan tahun 2012 sebanyak 86 perusahaan. Metode analisis yang digunakan pada penelitian ini adalah regresi linier berganda. Hasil penelitian ini menunjukkan bahwa (1) peluang pertumbuhan, modal kerja bersih, dan financial leverage secara bersama-sama berpengaruh terhadap cash holding. (2) Secara parsial peluang pertumbuhan, dan modal kerja bersih berpengaruh positif, sedangkan financial leverage berpengaruh negatif terhadap cash holding. Kata kunci: Peluang pertumbuhan, modal kerja bersih, financial leverage,        cash holding.</text>
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                <text>http://etd.unsyiah.ac.id//index.php?p=show_detail&amp;id=13732</text>
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                <text>PENGARUH PELUANG PERTUMBUHAN, MODAL KERJA BERSIH, DAN FINANCIAL LEVERAGE TERHADAP CASH HOLDING  PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA</text>
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                <text>Yuliani, Safrida; Alumni Program Magister Sains Akuntansi PPs Unsyiah</text>
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                <text>Nadirsyah, Nadirsyah; Fakultas Ekonomi Universitas Syiah Kuala</text>
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                <text>Bakar, Usman; Fakultas Ekonomi Universitas Syiah Kuala</text>
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                <text>Penelitian ini dilaksanakan atas dasar adanya fenomena hasil audit Badan Pemeriksa Keuangan Republik Indonesia (BPK-RI) bahwa laporan keuangan pemerintah daerah tidak memenuhi kriteria sebagai syarat-syarat laporan keuangan yang berkualitas. Kriteria dan unsur-unsur pembentuk kualitas laporan keuangan yaitu relevan, andal, dapat dibandingkan dan dapat dipahami. Faktor-faktor yang mempengaruhi kualitas laporan keuangan tersebut diduga adalah pemahaman akuntansi (X1), pemanfaatan sistem informasi akuntansi keuangan daerah (X2) dan peran internal audit (X3).Populasi dalam penelitian ini SKPD yang menyampaikan laporan keuangan. Data yang digunakan adalah data primer yang diperoleh dari responden melalui penyebaran kuesioner. Selanjutnya untuk pengujian data dilakukan uji validitas, uji reliabilitas dan pengujian hipotesis. Data yang diperoleh kemudian dilakukan analisis regresi linier berganda antara variabel independen dengan variabel dependen baik secara simultan maupun secara parsial.Hasil penelitian menunjukkan bahwa kesemua variabel independen yang diturunkan secara bersama-sama (simultan) berpengaruh positif terhadap kualitas laporan keuangan. Hal ini ditunjukkan oleh nilai R2 sebesar 0,281 lebih besar dari nilai 0. Pengaruh sebesar 28,1% menunjukkan bahwa pengaruhnya lemah karena nilai koefisien determinasi R2 = 0,281 lebih kecil dari 0,5. Diduga masih ada faktor lain yang mempengaruhi kualitas laporan keuangan. Sementara itu hubungan antara variabel independen dengan variabel dependen secara parsial menunjukkan bahwa pemahaman akuntansi mempengaruhi kualitas laporan keuangan sebesar 20,7%, pemanfaatan system informasi akuntansi keuangan daerah mempengaruhi kualitas laporan keuangan sebesar 5% dan peran internal audit mempengaruhi kualitas laporan keuangan sebesar 12,1%. Kata kunci : Pemahaman Akuntansi, Sistem Informasi Akuntansi Keuangan Daerah, Peran Interna Audit dan Kualitas Laporan Keuangan</text>
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                <text>http://jurnal.unsyiah.ac.id/TRA/article/view/340</text>
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                <text>Program Magister Akuntansi Unsyiah</text>
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                <text>http://jurnal.unsyiah.ac.id/TRA/article/view/340/325</text>
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                <text>Jurnal Telaah dan Riset Akuntansi; Vol 3, No 2 (2010): Jurnal Telaah &amp; Riset Akuntansi; 206-220</text>
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                <text>1693-3397</text>
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                <text>PENGARUH PEMAHAMAN AKUNTANSI, PEMANFAATAN SISTEM INFORMASI AKUNTANSI KEUANGAN DAERAH DAN PERAN INTERNAL AUDIT TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi pada Pemerintah Kota Banda Aceh)</text>
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                <text>Roy Satriadi</text>
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                <text>Penelitian ini bertujuan untuk untuk menguji pengaruh pemahaman anggaran berbasis kinerja dan pemanfaatan sistem informasi pengelolaan keuangan daerah online, baik secara bersama-sama maupun secara parsial terhadap efektivitas penyusunan anggaran satuan kerja perangkat Aceh di Pemerintah Aceh. Populasi dalam penelitian ini adalah seluruh SKPA yang ada di Pemerintah Aceh dengan rincian 8 unit sekretariat, 22 dinas, 18 lembaga teknis dan setiap SKPA diwakilkan oleh pejabat di bidang perencanaan/program. Teknik pengumpulan dilakukan secara dua tahap yaitu dokumentasi dan penyebaran kuesioner yang terdiri atas 38 item pernyataan. Metode analisis yang digunakan adalah regresi linear berganda dengan bantuan program SPSS v.20. Hasil penelitian menunjukkan bahwa variabel pemahaman anggaran berbasis kinerja dan pemanfaatan sistem informasi pengelolaan keuangan daerah online, baik secara bersama-sama maupun secara parsial berpengaruh terhadap efektivitas penyusunan anggaran satuan kerja perangkat Aceh di Pemerintah Aceh.</text>
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                <text>Banda Aceh</text>
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            <description>The file format, physical medium, or dimensions of the resource</description>
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                <text>http://etd.unsyiah.ac.id//index.php?p=show_detail&amp;id=15946</text>
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            <name>Language</name>
            <description>A language of the resource</description>
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                <text>id</text>
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            <name>Publisher</name>
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                <text>Fakultas Pasca Sarjana</text>
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                <text>PENGARUH PEMAHAMAN ANGGARAN BERBASIS KINERJA DAN PEMANFAATAN SISTEM INFORMASI PENGELOLAAN KEUANGAN DAERAH ONLINE TERHADAP EFEKTIVITAS PENYUSUNAN ANGGARAN SATUAN KERJA PERANGKAT ACEH DI PEMERINTAH ACEH</text>
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                <text>Iqlima A. Manaf</text>
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                <text>Penelitian ini bertujuan untuk menguji pengaruh pemahaman tentangstandar akuntansi pemerintahan dan sistem pengendalian intern terhadap prosesreviu laporan keuangan pemerintah daerah oleh inspektorat dan implikasinyaterhadap kualitas laporan keuangan pemerintah daerah baik secara bersama-samamaupun parsial.  Populasi dalam penelitian ini adalah seluruh pegawai aktif inspektoratkabupaten/kota di provinsi aceh yang terlibat dalam reviu laporan keuanganpemerintah daerah dan sampel yang dijadikan penelitian sebanyak 72 orang.Sumber data penelitian ini adalah data primer yang diperoleh dari penyebarankuisioner ke reponden penelitian. Metode analisis yang digunakan adalah analisisjalur.  Hasil penelitian menunjukkan bahwa pemahaman tentang standarakuntansi pemerintahan dan pemahaman sistem pengendalian intern berpengaruhterhadap proses reviu laporan keuangan pemerintah daerah oleh inspektorat baiksecara bersama-sama maupun parsial. Pemahaman tentang standar akuntansipemerintahan, sistem pengendalian intern dan proses reviu laporan keuanganpemerintah daerah oleh inspektorat secara bersama-sama berpengaruh terhadapkualitas laporan keuangan pemerintah daerah kab/kota di provinsi Aceh. Hasilpenelitian secara parsial menunjukkan hanya pemahaman standar akuntansipemerintahan, dan proses reviu laporan keuangan pemerintah daerah olehinspektorat yang berpengaruh terhadap kualitas laporan keuangan pemerintahdaerah sedangkan pemahaman sistem pengendalian intern tidak berpengaruhterhadap kualitas laporan keuangan pemerintah daerah kab/kota di provinsi Aceh  Kata kunci: Pemahaman tentang standar akuntansi pemerintaha, pemahaman sistem pengendalian intern, proses reviu laporan keuangan dan kualitas laporan keuangan</text>
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                <text>id</text>
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                <text>Prog. Pascasarjana</text>
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                <text>GOVERNMENT ACCOUNTING</text>
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                <text>PENGARUH PEMAHAMAN TENTANG STANDAR AKUNTANSI PEMERINTAHAN DAN SISTEM PENGENDALIAN INTERN TERHADAP PROSES REVIU LAPORAN KEUANGAN PEMERINTAH DAERAH OLEH INSPEKTORAT DAN IMPLIKASINYA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH PADA INSPEKTORAT KABUPATEN/KOTA DI PROVINSI ACEH</text>
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                <text>ADDINA WULANDARI</text>
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                <text>Banda Aceh</text>
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                <text>Fakultas Kedokteran Hewan</text>
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                <text>PENGARUH PEMANASAN PADA PROSES PENGERINGAN TERHADAP KADAR NUTRISI PELET AMPAS KEDELAI YANG DIFERMENTASI ASPERGILLUS NIGER</text>
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            <name>Creator</name>
            <description>An entity primarily responsible for making the resource</description>
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                <text>Aisyah, Yuliani</text>
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                <text>Rasdiansyah, Rasdiansyah</text>
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            <name>Date</name>
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                <text>Vegetables is one of popular food for people in Indonesia. It is usually consumed in the form of fresh plant or after going through the process of cooking such as boiling, steaming and stirring-fry. Vegetable also contains many antioxidant components such as ascorbic acid, carotenoids, flavonoids, melanoidin, certain organic acids, reducing agents, peptides, tannin and tocopherol. Factor in this study is a type of vegetable and method of heating. Types of vegetable used i.e. S1 = Eggplant, S2 = Carrots, S3 = Broccoli and heating method comprising: P1 = without heating, P2 = boiling, P3 = steaming and P4 = stirring-fry. The results showed that the type of vegetable and methods of heating, as well as the interaction between the type of vegetable and method of heating gave very real effect on antioxidant activity. Effect of heating (boiling, steaming and stirring-airy) in some vegetables (eggplant, carrots and broccoli) gave different antioxidant activity.  </text>
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            <description>The file format, physical medium, or dimensions of the resource</description>
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                <text>http://jurnal.unsyiah.ac.id/TIPI/article/view/2063</text>
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                <text>10.17969/jtipi.v6i2.2063</text>
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                <text>eng</text>
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            <description>An entity responsible for making the resource available</description>
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                <text>Agricultural Faculty</text>
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            <description>A related resource</description>
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                <text>http://jurnal.unsyiah.ac.id/TIPI/article/view/2063/2018</text>
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              <elementText elementTextId="39279">
                <text>Jurnal Teknologi dan Industri Pertanian Indonesia; Vol 6, No 2 (2014): JTIPI June 2014</text>
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              <elementText elementTextId="39281">
                <text>2442-7020</text>
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                <text>2085-4927</text>
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          <element elementId="50">
            <name>Title</name>
            <description>A name given to the resource</description>
            <elementTextContainer>
              <elementText elementTextId="39285">
                <text>Pengaruh Pemanasan terhadap Aktivitas Antioksidan pada Beberapa Jenis Sayuran</text>
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                <text>vegetables; heating; antioxidant activity</text>
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        <name>Dublin Core</name>
        <description>The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/.</description>
        <elementContainer>
          <element elementId="39">
            <name>Creator</name>
            <description>An entity primarily responsible for making the resource</description>
            <elementTextContainer>
              <elementText elementTextId="29685">
                <text>Dedek Patimah</text>
              </elementText>
            </elementTextContainer>
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          <element elementId="40">
            <name>Date</name>
            <description>A point or period of time associated with an event in the lifecycle of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="29687">
                <text>2013</text>
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            </elementTextContainer>
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          <element elementId="41">
            <name>Description</name>
            <description>An account of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="29689">
                <text>Kata Kunci: Pemanfaatan Notebook/Laptop, Prestasi Belajarpenelitian ini berjudul "Pengaruh Pemanfaatan Notebook/Laptop Terhadap Prestasi Belajar Mahasiswa Pendidikan Ekonomi Universitas Syiah Kuala". populasi penelitian ini adalah seluruh Mahasiswa Pendidikan Ekonomi Universitas Syiah Kuala angkatan 2009-2011 yang berjumlah 120 Mahasiswa yang memiliki notebook/laptop. Menggingat populasi terlalu banyak yaitu lebih dari 100 maka penelitian mengambil sampel sebanyak 30 mahasiswa angkatan 2009-2011. pendekatan yang digunakan dalam penelitian ini adalah pendekatan kuantitatif dan jenis penelitian deskriftif. Untuk mengumpulkan data dilakukan dengan metode dokumentasi dan angket. Untuk pengolahan data digunakan analisis regresi sederhana dan uji determinasi. Untuk menguji hipotesis digunakan tes Statistik uji t. Hasil analisis dan pengolahan data menunjukkan ada pengaruh signifikan antara pemanfaatan notebook/laptop dengan prestasi belajar, ditunjukkan dari persamaan regresi sederhana Y=1,851+0,386x dan nilai r sebesar 0,649, hal ini penelitian berhasil dimana t hitung 4,517&gt; t tabel 2,0484 yang berarti ada pengaruh yang signifikan antara Pemanfaatan Notebook/Laptop Terhadap Prestasi Belajar Mahasiswa Pendidikan Ekonomi Universitas Syiah Kuala.</text>
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                <text>Banda Aceh</text>
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          </element>
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            <name>Format</name>
            <description>The file format, physical medium, or dimensions of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="29693">
                <text>SKR</text>
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            <name>Identifier</name>
            <description>An unambiguous reference to the resource within a given context</description>
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                <text>http://etd.unsyiah.ac.id//index.php?p=show_detail&amp;id=2360</text>
              </elementText>
            </elementTextContainer>
          </element>
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            <description>A language of the resource</description>
            <elementTextContainer>
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            </elementTextContainer>
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            <name>Publisher</name>
            <description>An entity responsible for making the resource available</description>
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              <elementText elementTextId="29699">
                <text>Fakultas Keguruan dan Ilmu Pendidikan</text>
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          <element elementId="49">
            <name>Subject</name>
            <description>The topic of the resource</description>
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                <text>EDUCATIONAL MEDIA</text>
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                <text>EDUCATIONAL PSYCHOLOGY</text>
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            <name>Title</name>
            <description>A name given to the resource</description>
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                <text>Pengaruh Pemanfaatan Notebook/Laptop Terhadap Prestasi Belajar Mahasiswa Pendidikan Ekonomi Universitas Syiah Kuala</text>
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          <name>Dublin Core</name>
          <description>The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/.</description>
          <elementContainer>
            <element elementId="50">
              <name>Title</name>
              <description>A name given to the resource</description>
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                  <text>ETD USK</text>
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              </elementTextContainer>
            </element>
          </elementContainer>
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      </elementSetContainer>
    </collection>
    <elementSetContainer>
      <elementSet elementSetId="1">
        <name>Dublin Core</name>
        <description>The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/.</description>
        <elementContainer>
          <element elementId="39">
            <name>Creator</name>
            <description>An entity primarily responsible for making the resource</description>
            <elementTextContainer>
              <elementText elementTextId="42642">
                <text>Seri Murni</text>
              </elementText>
            </elementTextContainer>
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          <element elementId="40">
            <name>Date</name>
            <description>A point or period of time associated with an event in the lifecycle of the resource</description>
            <elementTextContainer>
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          <element elementId="41">
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            <description>An account of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="42646">
                <text>ABSTRAKPenelitian ini bertujuan untuk mengetahui tingkat kecerahan warna ikan koi (Cyprinus carpio)dengan pemberian pakan pellet dengan  campuranperasan wortel (Daucus carrota L). Penelitian ini telah dilakukan pada bulan Februari-Maret 2013 di Unit PelaksanaTeknis Dinas-Budidaya AirTawar (UPTD-BAT) Jantho Baru.Rancangan yang digunakan dalam penelitian ini adalah Rancagan Acak Lengkap (RAL) non faktorial dan SPSS. Faktoryang diteliti adalah tingkat kecerahan warna, pertumbuhan mutlak,laju pertumbuhan harian, dan kelangsungan hidup ikan koi dengan pemberian perasan wortel dengan dosis yang berbeda yaitu 0%,10%, 20%, 30%, dan 40%.Namun tidak berbeda nyata, dimana (P Sig&gt;0,05) dan hanya pengamatan pada responden yang terdapat perbedaan nyata di mana (P Sig</text>
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                <text>Banda Aceh</text>
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            </elementTextContainer>
          </element>
          <element elementId="42">
            <name>Format</name>
            <description>The file format, physical medium, or dimensions of the resource</description>
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                <text>SKR</text>
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            </elementTextContainer>
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            <name>Identifier</name>
            <description>An unambiguous reference to the resource within a given context</description>
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                <text>http://etd.unsyiah.ac.id//index.php?p=show_detail&amp;id=3595</text>
              </elementText>
            </elementTextContainer>
          </element>
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            <description>A language of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="42654">
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            </elementTextContainer>
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            <name>Publisher</name>
            <description>An entity responsible for making the resource available</description>
            <elementTextContainer>
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                <text>Fakultas Kelautan dan perikanan</text>
              </elementText>
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            <name>Subject</name>
            <description>The topic of the resource</description>
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                <text>CYPRINUS CARPIO (COMMON CARP)</text>
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            <description>A name given to the resource</description>
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                <text>PENGARUH PEMANFAATAN PERASAN WORTEL (Daucus carota L) DALAM PAKAN TERHADAP TINGKAT KECERAHAN WARNA PADA IKAN KOI (Cyprinus carpio)</text>
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              <description>A name given to the resource</description>
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        <name>Dublin Core</name>
        <description>The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/.</description>
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            <name>Creator</name>
            <description>An entity primarily responsible for making the resource</description>
            <elementTextContainer>
              <elementText elementTextId="89211">
                <text>Cut Maulida Niati</text>
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            <name>Date</name>
            <description>A point or period of time associated with an event in the lifecycle of the resource</description>
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                <text>ABSTRAK       Penelitian ini bertujuan untuk menguji pengaruh pemanfaatan teknologi informasi dan pengendalian internal terhadap kinerja individual pada PT PLN (Persero) Wilayah Aceh. Jenis penelitian yang digunakan pada penelitian ini adalah studi korelasi (correlation study). Jumlah sampel pada penelitian ini adalah 60 karyawan dengan menggunakan metode probability sampling dengan teknik  simple random sampling dan menggunakan rumus slovin.       Jenis data yang digunakan adalah data primer yang diperoleh dari penyebaran kuesioner secara langsung kepada responden. Data yang terkumpul berasal dari 60 karyawan pada PT PLN (Persero) Wilayah Aceh. Hipotesis dalam penelitian ini diuji dengan analisis regresi berganda (multiple regression analysis) untuk menguji pengaruh pemanfaatan teknologi informasi dan pengendalian internal terhadap kinerja individual pada PT PLN (Persero) Wilayah Aceh.       Hasil penelitian ini menunjukkan bahwa (1) pemanfaatan teknologi informasi dan pengendalian internal bersama-sama berpengaruh signifkan  terhadap kinerja individual (2) pemanfaatan teknologi informasi  berpengaruh signifikan terhadap kinerja individual (3) pengendalian internal berpengaruh signifkan  terhadap kinerja individual.Kata Kunci : Kinerja   Individual, Pemanfaatan Teknologi Informasi,  Pengendalian Internal</text>
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                <text>Banda Aceh</text>
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            <name>Format</name>
            <description>The file format, physical medium, or dimensions of the resource</description>
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                <text>SKR</text>
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            <name>Identifier</name>
            <description>An unambiguous reference to the resource within a given context</description>
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                <text>http://etd.unsyiah.ac.id//index.php?p=show_detail&amp;id=10664</text>
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            <description>A language of the resource</description>
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                <text>id</text>
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                <text>Fakultas Ekonomi</text>
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            <name>Subject</name>
            <description>The topic of the resource</description>
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                <text>PERFORMANCE</text>
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                <text>ACCOUNTING</text>
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            <name>Title</name>
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                <text>PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI DAN PENGENDALIAN INTERNAL TERHADAP KINERJA INDIVIDUAL(STUDI KASUS PADA PT PLN(PERSERO) WILAYAH ACEH)</text>
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                  <text>ETD USK</text>
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                <text>chandra kurniawan</text>
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                <text>ABSTRACTThe objectivesof this research was to determine the effect of Information Technology on Productivity and Work Behavior Users of Accounting Information Systems in Banking in the city of Banda Aceh. To obtain accurate and relevant data in this study data collection techniques are the first study (Field Research). The second is a Research Library (library research). The technique used is distributing questionnaires qualitative, descriptive, where the results of the questionnaires were collected and then processed using a data processing software IBM SPSS version 20. Data obtained from field studies with theory and literature in comparison, so it can be concluded and provide suggestions that are constructive. As well as improvements that are to build in fixing flaws in the research process.Based on the results of research on the impact of information technology on productivity and work behavior in the banking information system users in the city of BandaAceh, it can be concluded that the use of information technology in banking in the city of Banda Aceh in running its operations have been going well so far. Procedures and rules that guide the use of information technology has been implemented well. Banking employees work behavioral so began to open to the development of information technology, it is particularly advantageous in the application of Banking, monitoring, evaluating and maximizing the performance of individuals, which can then be used by the third-party agency management primarily as a measure to increase user productivity and information systems basic information and wisdom in making decisions that may be necessary.Keywords: Effect of Information Technology, Work Behavior, Users ProductivityOf Accounting Information Systems in Banking.</text>
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                <text>http://etd.unsyiah.ac.id//index.php?p=show_detail&amp;id=2301</text>
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                <text>Pengaruh Pemanfaatan Teknologi Informasi dan Perilaku Kerja terhadap Produktivitas Pengguna Sistem informasi Akuntansi pada Perbankan di Kota Banda Aceh</text>
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