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All Journal JURNAL BISNIS STRATEGI Journal of Economics, Business, & Accountancy Ventura Hasanuddin Economics and Business Review Jurnal Pendidikan dan Pembelajaran Indonesia (JPPI) Sustainable : Jurnal Akuntansi Balance: Jurnal Ekonomi
Pontoh, Grace Theresia
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Other

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Analisis Enterprise Resource Planning (ERP) Terhadap Business Model Inovation (BMI) Pontoh, Grace Theresia; Syamsuddin, Syamsuddin; Irwan, Rezkiyana Ulfha; Astari, Fitrah
JURNAL BISNIS STRATEGI Vol 30, No 1 (2021): Juli
Publisher : Magister Manajemen, Fakultas Ekonomika dan Bisnis Undip

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jbs.30.1.54-65

Abstract

This research was conducted at PT. Telekomunikasi Indonesia Tbk, which has a branch in Makassar with the aim of knowing how much influence Enterprise Resource Planning (ERP) has on Business Model Innovation (BMI). This study uses the interview method. Based on the research results, an ERP system helps automate various processes in a company both in automating customer management, financial management, and employee management. This ERP system software helps provide any information or data in realtime with a high degree of accuracy. The ERP system used by PT. Telekomunikasi Indonesia Tbk is a SAP R / 3 Enterprise.
The Effect of Internal Control Entities to Determining the High of Audit fee Winra, Nuryadi; Pontoh, Grace Theresia
Hasanuddin Economics and Business Review VOLUME 5 NUMBER 1, 2021
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v5i1.2773

Abstract

This research aimed to find out direct effect of the internal control entities to determining the high of audit fee, and indirect effect of the internal control entities to determining the high of audit fee through the extensive of auditor’s occupation. Data collection in this research used questionnaire which distributed to auditors who working in public accounting in Makassar. Analysis of the data used path analysis. The results of this research provided evidance that the internal control entities (X) had a significant direct effect to determining the high of audit fee (Y), and the internal control intities (X) had a significant indirect effect through the extensive of auditors’ occupation (M) to determining the high of audit fee (Y). The implication is if internal control entities is ineffective, it will be effect the larger of the extensive of auditor’s, so it will be also effect to the highest of amount in determining audit fee.
The Effect of Internal Control Entities to Determining the High of Audit fee Winra, Nuryadi; Pontoh, Grace Theresia
Hasanuddin Economics and Business Review VOLUME 5 NUMBER 1, 2021
Publisher : Faculty of Economics and Business, Hasanuddin University, Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v5i1.2773

Abstract

This research aimed to find out direct effect of the internal control entities to determining the high of audit fee, and indirect effect of the internal control entities to determining the high of audit fee through the extensive of auditor’s occupation. Data collection in this research used questionnaire which distributed to auditors who working in public accounting in Makassar. Analysis of the data used path analysis. The results of this research provided evidance that the internal control entities (X) had a significant direct effect to determining the high of audit fee (Y), and the internal control intities (X) had a significant indirect effect through the extensive of auditors’ occupation (M) to determining the high of audit fee (Y). The implication is if internal control entities is ineffective, it will be effect the larger of the extensive of auditor’s, so it will be also effect to the highest of amount in determining audit fee.
The effect of task characteristics on enterprise resource planning system success with user characteristics and organizational characteristics as mediating variables Pontoh, Grace Theresia; Siraja, Deng; Ibrahim, Muhammad Achyar
Journal of Economics, Business, and Accountancy Ventura Vol. 22 No. 1 (2019): April - July 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i1.876

Abstract

Enterprise Resource Planning(ERP) is an integrated system that provides a wide range of benefits for the company, but there are still many companies who have unsuccessfully implemented ERP system. This study aimed to analyze the effect of the task characteristic and the success of Enterprise Resource Planning (ERP) on the success of ERP, with the user characteristic and organizational characteristic as mediating variables. The data were collected by using a questionnaire distributed directly to users of Enterprise Resource Planning (ERP) in Indonesian companies listed in Indonesia Stock Exchange (ISE). The data were processed by using Partial Least Square (PLS). It was found that the suitability of the task significantly affects the success of an ERP system, either directly or mediated by the user variable characteristic and organizational characteristic. Task difficulty also significantly affects the success of an ERP system if mediated by the convenience variable (user characteristic). The success of the ERP system is determined by based tasks and task complexity through the system the user's convenience in using the information system.
Implementation Of The Use Of AIS On MSMEs In Facing The Industrial Revolution 4.0 Almira, Rahma; Depi, Sri; Pontoh, Grace Theresia; Mediaty, Mediaty
Jurnal Ekonomi Balance Vol. 18 No. 1 (2022): June 2022
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v18i2.7884

Abstract

The existence of an Accounting Information System (SIA) in a Micro, Small and Medium Enterprise (MSME) is useful for compiling reports needed by MSMEs to produce efficient and valid reports. Seeing this phenomenon, in this article the researcher intends to find out more about how to implement an Accounting Information System (AIS) in the era of the industrial revolution 4.0 in MSMEs. The method used in this research is the Systematic Literature Review (SLR) which examines previous studies. The data analysis used in this study was in the form of 20 selected articles from 2017-2022 in the Google Scholar and Elsevier databases. Based on the results of the study, it was found that there are five important roles of accounting information systems in digital form that play a role in improving the performance of MSMEs, including (1) organizational performance, (2) customer service, (3) reporting on buying and selling transaction activities, (4) improvement financial reporting, and (5) Performance improvement related to decision making for all parties with authority. The limitations in this study are the lack of international articles that discuss related topics and the limited international articles that make SMEs the object of research.
Pengaruh Sikap, Pengetahuan, dan Norma Subjektif terhadap Niat Mahasiswa Telibat dalam Akuntansi Lingkungan Parabak, Triana Chatarinne; Pontoh, Grace Theresia; Afdal
SUSTAINABLE Vol 6 No 1 (2026): Volume 6, No. 1, Mei 2026
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v6i1.31076

Abstract

Environmental sustainability issues show an increasing urgency in the development of educational practices and systems in the modern era. The purpose of this study is to investigate how attitudes, knowledge, and subjective norms affect students’ intention to engage in environmental accounting. This study was carried out at Hasanuddin University’s Faculty of Economics and Business using a quantitative methodology. The primary data used in this study was collected by questionnaires and subjected to PLS-SEM analysis. The study’s findings show that intentions to engage in environmental accounting are influenced by attitudes, knowledge, and subjective norms. The implication is that it is necessary to strengthen learning strategies to shape attitudes, increase understanding, and reinforce subjective norms in order to encourage students’ intentions in the field of sustainability accounting.
Pengaruh Pembelajaran Sistem Informasi Akuntansi terhadap Peningkatan Keterampilan Mahasiswa: Peran Motivasi Belajar sebagai Variabel Moderasi Kalolu, Maximilian Anting; Pontoh, Grace Theresia; Arif, Hermita
Jurnal Pendidikan dan Pembelajaran Indonesia (JPPI) Vol. 6 No. 2 (2026): Jurnal Pendidikan dan Pembelajaran Indonesia (JPPI), 2026 (2)
Publisher : Yayasan Pendidikan Bima Berilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53299/jppi.v6i2.4241

Abstract

Tujuan studi ini adalah menganalisis pengaruh pembelajaran pada rumpun mata kuliah Sistem Informasi Akuntansi terhadap peningkatan keterampilan mahasiswa secara holistik yang mencakup keterampilan teknologi keterampilan lunak dan keterampilan riset serta menguji peran moderasi motivasi belajar. Penelitian kuantitatif korelasional ini menggunakan pendekatan Structural Equation Modeling melalui perangkat lunak SmartPLS dengan sampel sebanyak 234 mahasiswa akuntansi Universitas Hasanuddin angkatan 2023. Hasil analisis membuktikan bahwa pembelajaran terintegrasi pada rumpun mata kuliah sistem informasi akuntansi berpengaruh positif dan signifikan terhadap peningkatan keterampilan holistik mahasiswa. Selain itu motivasi belajar terbukti secara signifikan memperkuat pengaruh tersebut sekaligus bertindak sebagai moderasi semu yang memberikan dampak positif secara langsung terhadap pengembangan kompetensi. Kesimpulannya integrasi kurikulum berbasis teknologi yang komprehensif diiringi tingginya motivasi belajar merupakan strategi esensial untuk mengoptimalkan kesiapan profesional mahasiswa menghadapi dinamika industri masa depan. Sebagai tindak lanjut dari temuan ini penelitian di masa mendatang disarankan untuk memperluas cakupan sampel ke berbagai perguruan tinggi lainnya guna menguji konsistensi model serta mengeksplorasi variabel prediktor tambahan seperti kompetensi pedagogik dosen kelengkapan fasilitas laboratorium maupun pengalaman magang mahasiswa.
Co-Authors Afdal Almira, Rahma Astari, Fitrah Depi, Sri Hermita Arif Ibrahim, Muhammad Achyar Irwan, Rezkiyana Ulfha Kalolu, Maximilian Anting Mediaty Parabak, Triana Chatarinne Salsabila, Unik Hanifah Siraja, Deng Winra, Nuryadi