Articles
<![CDATA[The Role of Accounting Information System Afflication In Reliability Financial Reporting ]]>
<![CDATA[lesi Hertati]]>;
<![CDATA[Otniel Safkaur]]>;
<![CDATA[Dwi Yanti]]>;
<![CDATA[Irlan Fery]]>;
<![CDATA[Peny Cahaya Azwardi]]>
<![CDATA[ Ilomata International Journal of Tax and Accounting Vol. 2 No. 1 (2021): January 2021 ]]>
Publisher : <![CDATA[Yayasan Ilomata ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (336.372 KB)
|
DOI: 10.52728/ijtc.v2i1.208
<![CDATA[The manifestation of regional financial autonomy can be seen in the regional financial accounting information system as a good government system characterized by increasingly low problems so that the information generated by the central government and regional governments in Indonesia is a form of quality financial reporting and effective application of accounting systems by various government agencies in Indonesia. Indonesia. This study aims to find out how the successful application of accounting information systems on financial reporting performance was produced. This study uses causality and population verification methods in this study are the district and city governments in the provinces of Papua and West Papua. The sampling technique uses a census so that all members of the population become research samples. The results of this study show empirical evidence that the successful application of accounting information systems and financial reporting performance is transparent and accountable.]]>
<![CDATA[Peran Desa Wisata Noken Kerajinan Masyarakat Adat Raja Empat Papua Era Covid-19: Peran Desa Wisata Noken Kerajinan Masyarakat Adat Raja Empat Papua Era Covid-19 ]]>
<![CDATA[Otniel Safkaur]]>;
<![CDATA[Lesi Hertati]]>;
<![CDATA[Lilis Puspitawati]]>;
<![CDATA[Rilla Gantino]]>;
<![CDATA[Meifida Ilyas]]>
<![CDATA[ Jurnal Abdimas Sosek (Jurnal Pengabdian dan Pemberdayaan Masyarakat Sosial Ekonomi) Vol. 1 No. 1 (2021) ]]>
Publisher : <![CDATA[Departemen Pengabdian Masyarakat Perkumpulan Dosen Manajemen Indonesia (PDMI) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (666.643 KB)
<![CDATA[Kebudayaan adalah keseluruhan sistem gagasan, tindakan, dan hasil karya manusia dalam kehidupan masyarakat yang dijadikan milik diri manusia diakui oleh sekelompok masyarakat dan dipergunakan oleh sekelompok masyarakat. Sebuah industry kerajinan tangan masyarakat adat yaitu industri rumahan dan juga industri berskala luas mempunyai suatu bahan baku serta jenisnya yang diproses dan diolah sebagai sebuah produk. Proses pengolahan bahan baku Noken cara buadaya hidup masyarakat adat yang mengikutin perkembangan dan dimiliki bersama oleh sebuah kelompok orang dan diwariskan dari generasi ke generasi. Budaya terbentuk dari banyak unsur yang rumit, termasuk sistem agama dan politik, adat istiadat, bahasa, perkakas, pakaian, bangunan, dan karya seni. Sehingga barang tersebut dapat menjadi barang jadi, ataupun barang setengah jadi yang tradisi adat dalam memenuhi kebutuhan hidup manusia. Raja Empat adalah desa wisata tua yang mempunyai banyak tradisi-tradisi dalam bidang seni, upacara, serta tradisi unik lainnya yang sangat unik. Desa wisata ini terletak di Raja Empat Papua yang merupakan sebuah desa tua yang masih eksis memegang dan menjalankan tradisi-tradisi leluhurnya. Keunikan dari tradisi-tradisi tersebut tidak terlepas dari bagaimana perjalanan sejarah desai. Dilain hal kebudayaan-kebudayaan yang beragam di Indonesia harus tetap dileastarikan karena keberagama budaya Indonesia merupakan suatu identitas bangsa sesuai dengan semboyan Bhineka Tungal Ika. Beraneka ragam adat budaya dan kerajinan masyarakat adat Papua seperti desa wisata Noken kerajinan masyarakat adat Papua Era Covid-19.]]>
<![CDATA[Model Accountability And Transparency On Financial Management Nonlaba ]]>
<![CDATA[Otniel Safkaur]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 15, No 2 (2023): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2023 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.17509/jaset.v15i2.51019
<![CDATA[This research aims to determine the policies and practices of Accountability, Transparency, Management and Accountability of Non-Profit Financial Institutions of the Evangelical Christian Church in Klasis Jayapura. Combined accountability and transparency in financial management and accountability systems are used as a theoretical framework. Data collection was carried out by distributing Google Form questionnaires and manual questionnaires to church congregation respondents as the primary data population. The test tools used in the analysis include Partial Least Square (PLS) and Structural Equation Modeling (SEM). The target population of 500 people gathered only 315 congregations of the Jayapura Classical Evangelical Christian Church, proving that the financial accountability and transparency system has an influence on Management and Accountability Finance. The accountability and transparency policies and practices carried out at GKI Klasis Jayapura are based on the Interpretation of Financial Accounting Standards (ISAK) Number 35, accountability and transparency of GKI financial management and accountability at Klasis Jayapura. The research results show that the financial accountability of GKI Klasis Jayapura uses a traditional approach and is not in accordance with ISAK 35 Accountability and Transparency which was developed so that it does not reflect management and accountability in accordance with accounting standards. Previous research used primary and secondary data on profit-oriented organizations, but the current research uses primary data that was distributed directly to church congregation respondents. The financial position, cash flow reports show that there is no responsibility, this is proven by the lack of transparency regarding financial management.]]>
<![CDATA[Kreativitas Pembelajaran Berbasis Game Digital Akuntansi Dan Proses Bisnis Terhadap Peran Sistem Akuntansi Manajemen pada Dunia Pembelajaran ]]>
<![CDATA[Hertati, Lesi]]>;
<![CDATA[Syafitri, Lili]]>;
<![CDATA[Asmawati, Asmawati]]>;
<![CDATA[Safkaur, Otniel]]>
<![CDATA[ Jurnal Riset Akuntansi Vol 15 No 2 (2023): Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.34010/jra.v15i2.9670
<![CDATA[Penelitian ini bertujuan untuk memodifikasi Model Penerimaan Teknologi (TAM) dan menguji kemampuannya untuk memprediksi niat dosen program studi akuntansi dalam pembelajaran akuntansi untuk memberikan pembelajaran digital berbasis data, game, angka. Metode ini mengadopsi data kuantitatif dengan mensurvey populasi dengan membagikan kuesioner dibagikan kepada dosen akuntansi dan mahasiswa akuntansi melalui media sosial menggunakan Google Sheets. Berdasarkan data yang terkumpul 325 kuisioner dosen dan mahasiswa, model pembelajaran dianalisis menggunakan metode PLS-SEM yaitu menggunakan program SmartPLS versi 3.2. Temuan menunjukkan bahwa niat instruktur untuk mengadopsi pembelajaran digital berbasis game secara langsung dipengaruhi oleh beberapa faktor: dunia teknologi baru, kegunaan membuang rasa bosan, norma subyektif, dan inovasi pribadi. Bahkan jika tidak ada efek kurikulum yang ditemukan, efek kurikulum yang dimediasi dapat diasimilasi secara penuh dan bermanfaat oleh siswa.]]>
<![CDATA[PERUBAHAN STRUKTUR MODAL MENYEBABKAN PERUBAHAN KINERJA KEUANGAN ]]>
<![CDATA[Safkaur, Otniel]]>;
<![CDATA[Hertati, Lesi]]>
<![CDATA[ Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 9 No. 2: Juni 2020 ]]>
Publisher : <![CDATA[Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.34010/jika.v9i2.2713
<![CDATA[This research is conducted at Foreign Banks in Indonesia Data analysis techniques used is SEM. The results showed that changes in capital structure caused changes in financial performance. Problems between company managers and lenders and problems between company managers and company owners. The problem between company managers and creditors lies in the company's inability to return borrowed funds due to the misconduct or decisions of company managers. The role of the capital structure of financial institutions is similar to other non-financial companies where some of the opinions were based on the theory of Perfect World. Keyword: Capital Structure, Financial Performance, Finance, Foreign Bank, Financial Institutions ABSTRAK Penelitan ini dilakukan pada Bank Asing yang berada di Indonesia. Teknik analisis data yang digunakan adalah SEM. Hasil penelitian menunjukan bahwa perubahan struktur modal menyebabkan perubahan kinerja keuangan. Persoalan antara pengelola perusahaan dengan pemberi pinjaman dan persoalan antara pengelola perusahaan dengan pemilik perusahaan. Persoalan antara pengelola perusahaan dengan pemberi pinjaman terletak pada ketidakmampuan perusahaan mengembalikan dana yang dipinjam karena kesalahan tindakan atau keputusan pengelola perusahaan. Peran struktur modal institusi keuangan mirip dengan perusahaan non keuangan lainnya, dimana sebagian pendapat tersebut didasari oleh teori perfect world. Kata kunci: Struktur Modal, Kinerja Keuangan, Keuangan, Bank Asing, Lembaga Keuangan]]>
<![CDATA[PENGARUH SISTEM INFORMASI MANAJEMEN LINGKUNGAN TERHADAP GOOD GOVERMENT GOVERNANCE ]]>
<![CDATA[Hertati, Lesi]]>;
<![CDATA[Safkaur, Otniel]]>
<![CDATA[ Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 10 No. 1: Desember 2020 ]]>
Publisher : <![CDATA[Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.34010/jika.v10i1.3003
<![CDATA[An Environmental Management Information System is an information system that produces outputs using inputs that can process all the information needed to meet the organization's objectives for management activities. A good Environmental Management Information System is able to balance the costs and benefits to be gained, meaning an environmental management information system that will save costs, increase revenue that arises from very useful information. The organization must realize that meticulous technology can design and implement an environmental management information system to suit its desires in determining cost limits from the point of benefit to be obtained, then the resulting Environmental Management Information System will provide benefits and money. Integrated and flexible information technology is an environmental management information system tool, in information processing in order to design an environmental management information system that is able to serve the main task. The purpose of the environmental management information system is to meet the general information needs of all managers in the company or within the organizational subunits of the company. The environmental management information system provides users with information in the form of reports and outputs from various mathematical simulation models. The results of this study indicate that the environmental management information system can provide good or bad changes in Good Government Governance that are managed by the company. This research was conducted at PT Bukit Asam Indonesia located in South Sumatra. Keywords: Environmental Management Information System, Good Government Governance]]>
<![CDATA[Implementing Management Accounting Information Systems using Software Applications and its Implications on Individual Performance ]]>
<![CDATA[Hertati*, Lesi]]>;
<![CDATA[Asmawati, Asmawati]]>;
<![CDATA[Syafitri, Lili]]>;
<![CDATA[Ilyas, Meifida]]>;
<![CDATA[Safkaur, Otniel]]>
<![CDATA[ Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 12 No. 1: Desember 2022 ]]>
Publisher : <![CDATA[Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.34010/jika.v12i1.8396
<![CDATA[This study aims to determine the effect of accounting training applications, and accounting information system techniques on the implementation of management accounting information systems, and implications on the individual performance of retail organization managers. This study uses primary data with population units used by units related to retail store management employees, namely 10 retail stores in South Sumatra by using a probability sampling technique for as many as 155 retail store manager employees. The results of the study prove that the application of accounting training, and accounting information system techniques have an effect on the application of management accounting information systems resulting in the individual performance of information system software users. Keywords: Accounting Training Application; Accounting Information System Engineering; Application of Management Accounting Information System; Information System Software; Finance Penelitian ini bertujuan untuk mengetahui pengaruh aplikasi pelatihan akuntansi, teknik sistem informasi akuntansi terhadap penerapan sistem informasi akuntansi manajemen implikasi pada kinerja individual pengelola organisasi retail. Penelitian ini menggunakan data primer dengan unit populasi yang digunakan unit-unit terkait karyawan pengelola toko retail yaitu 10 toko-toko retail yang ada di Sumatera Selatan dengan menggunakan teknik probability sampling sebanyak 155 karyawan pengelola toko retail. Hasil penelitian membuktikan bahwa aplikasi pelatihan akuntansi, teknik sistem informasi akuntansi berpengaruh pada penerapan sistem informasi akuntansi manajemen berakibat pada kinerja individual pengguna software sistem informasi. Kata Kunci: Aplikasi Pelatihan Akuntasi; Teknik Sistem Informasi Akuntansi; Penerapan Sistem Informasi Akuntansi Manajemen; Software Sistem Informasi; Keuangan]]>
<![CDATA[PREDICTION TEKNOLOGI INFORMASI BERPENGARUH PADA MODEL BISNIS KEUANGAN MASA COVID-19 ]]>
<![CDATA[Hertati, Lesi]]>;
<![CDATA[Safkaur, Otniel]]>;
<![CDATA[Syafarudin, Afriapollo]]>;
<![CDATA[Fery, Irlan]]>
<![CDATA[ I-Economics Vol 6 No 2 (2020): I-ECONOMIC: A Research Journal on Islamic Economics ]]>
Publisher : <![CDATA[Islamic Economics Program, Faculty of Islamic Economics and Business ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.19109/ieconomics.v6i2.6211
<![CDATA[Information technology is developing so rapidly virtually, where technology allows users to interact with an environment that is simulated online, a tool that has a number of accurate information that can be accessed online to receive information. Copid_19 information technology has a bad impact on the business activities of small and medium businesses so that the supply of goods becomes using, considering that performance targets other than profit are declining for the company because it does not obtain sales transactions, ultimately the flow of funds from customers is more hampered. The copid-19 outbreak caused it to reduce company financial statements and business practices and profitability according. Copid-19 information technology outbreaks cause customers to make the decision to stay at home with no outside activities, ultimately stopping business practices and other transactions for the company. Public media such as the Web, private social networks, wikis and blogs are important tools for companies to communicate, collaborate and share information about sales through the system and even evaluate directly how sales take place. The data analysis technique used in this study is the Structural Equation Modeling (SEM) technique, in micro and small medium enterprises in Indonesia that are related and 112 samples are collected in micro small and medium businesses spread across Indonesia. The results showed that the copid-19 outbreak information technology was quite influential on the company's financial statements and business practices. Companies must consider losses due to obsolescence of inventory and company income will decrease. This research was conducted at micro small and medium enterprises in Indonesia which were affected by Corona.]]>
<![CDATA[Analisis Faktor-Faktor Yang Mempengaruhi Nilai Informasi Pelaporan Keuangan Pada Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Tolikara ]]>
<![CDATA[Kodon, Klemens]]>;
<![CDATA[Safkaur, Otniel]]>;
<![CDATA[Ngutra, Risky Novan]]>;
<![CDATA[Salle, Hesty Theresia]]>
<![CDATA[ KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 8 No 3 (2023) ]]>
Publisher : <![CDATA[Universitas Cenderawasih ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.52062/keuda.v8i3.3310
<![CDATA[This study aims to analyze the factors that affect the value of financial reporting information. Factors that affect the value of financial reporting information are measured by variables of human resource quality, information technology utilization, internal control systems, regional financial supervision. The research approach used is associative. The sampling technique used in this study was a saturated sample with the number of respondents as many as 60 people at the Regional Financial and Asset Management Agency of Tolikara Regency. Data collection is carried out by distributing questionnaires. Data analysis using multiple linear regression with the help of SPSS. This study provides results that partially human resources, the use of information technology and regional financial supervision do not have a significant effect on the value of financial reporting information, while the internal control system has a positional effect on the value of financial reporting information. Human resources, internal control systems, the use of technology and information, and regional financial supervision simultaneously affect the value of financial reporting information.]]>
<![CDATA[Implementasi Pengelolaan Dana Kampung (Studi Kasus di Kampung Asey Besar Distrik Sentani Timur) ]]>
<![CDATA[Lampung, Jasrinaldo]]>;
<![CDATA[Safkaur, Otniel]]>;
<![CDATA[Paru, Sara]]>
<![CDATA[ JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 19 No 1 (2024): Mei ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.52062/jaked.v19i1.3809
<![CDATA[This research aims to analyze the implementation of Village Fund management based on Minister of Home Affairs Regulation Number 20 of 2018. This research is a qualitative descriptive research. The data analysis method used in this research is case study research, which is an appropriate strategy to use in research that uses how or why as the main research question, the researcher has little time to control the events being studied, and the focus of the research is contemporary phenomena, to track contemporary events. The results obtained from this research are, Based on the research results described above, it can be concluded that.”Implementation of Village Fund Management in Asey Besar Village from the activity planning stage to final accountability refers to Permendagri Number 20 of 2018 concerning provisions for Village financial management. At the planning stage for village financial management, the Asey Besar village government held village deliberations to determine the Village Revenue and Expenditure Budget (APBK), involving community participation in providing input in the form of suggestions or opinions relating to planned activities to be carried out.]]>
