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Effective Information Technology Governance Mechanisms: An Australian Study Ali, Syaiful
Gadjah Mada International Journal of Business Vol 8, No 1 (2006): January-April
Publisher : Master of Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (297.171 KB)

Growing importance of information technology (IT), as a strategic factor for organizations in achieving their objectives, have raised the concern of organizations in establishing and implementing effective IT governance. This study seeks to empirically examine the individual IT governance mechanisms that influence the overall effectiveness of IT governance. The data were obtained by using web based survey from 176 members of ISACA (Information Systems and Audit Control Association) Australia. This study examines the influences of six proposed IT governance mechanisms on the overall effectiveness of IT governance. Using Factor Analysis and Multiple Regression techniques, the current study finds significant positive relationships between the overall level of effective IT governance and the following four IT governance mechanisms: the existence of ethics/ culture of compliance in IT, corporate communication systems, an IT strategy committee, and the involvement of senior management in IT.

ANALISIS PENGARUH PEMILIHAN METODE AKUNTANSI TERHADAP PEMASUKAN PENAWARAN PERDANA Hartono, Jogiyanto; Ali, Syaiful
Journal of Indonesian Economy and Business Vol 17, No 2 (2002): April
Publisher : Journal of Indonesian Economy and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (236.625 KB)

IPO (initial public offerings) has been characterized by a lack of publicly available information. In the offerings process, financial statement disclosures are especially critical to the market price-setting process (Neill et al. 1995). In this paper, we examine the accounting methods choices accompanying the initial public offerings of 100 companies that listed at Jakarta Stock Exchange for 1994-1999 periods. Using regression analysis, the methods choice of the sample firms are examined with regard to the company initial offering proceeds.Accounting choice is viewed as a means by which issuers may affect the proceeds of the initial offering. We hypothetized that the issuers with accounting methods result in larger income and asset values (income-increasing methods), has higher initial proceeds than the issuers using income decreasing methods. The accounting methods that we examined are accounting method for inventory valuation and depreciation methods. Other independent variable, which included in the research model are equity book value and ownership signal.Our result indicate no positive association between the initial proceeds from an offering and the selection of accounting methods that result in larger income and asset values. The result is not consistent with the hypotheses of Neill et.al (1995) study, which indicate a marginally positive association.Keywords: IPO, income-increasing methods, income-decreasing methods.

ADOPTION OF FREE/OPEN SOURCE SOFTWARE PRODUCTS IN HEALTHCARE INDUSTRY: AN INDONESIAN CASE STUDY Putratama, Surya Handika; Ali, Syaiful
Jurnal Reviu Akuntansi dan Keuangan Vol 10, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Industri layanan kesehatan secara luas menggunakan produk-produk Sistem Informasi Manajemen Rumah Sakit (SIMRS) tidak berbayar/open source sebagai alternatif dari produk-produk SIMRS komersial. Tujuan dari penelitian ini adalah untuk mengidentifikasi faktor-faktor yang membuat institusi mengadopsi produk SIMRS tidak berbayar/open source. Kerangka Teknologi-Organisasi-Lingkungan (TOE) diterapkan untuk memeriksa fenomena adopsi produk tersebut. Penelitian ini adalah penelitian kualitatif dengan pendekatan studi kasus. Data dikumpulkan menggunakan pendekatan tatap muka dan wawancara telepon. Tujuh responden dari tiga lembaga berpartisipasi dalam penelitian ini. Hasil menunjukkan tiga faktor utama untuk mengadopsi produk, yaitu (a) biaya adopsi yang terjangkau, (b) fitur produk lengkap, dan (c) dukungan dari pengembang produk. Faktor-faktor lain seperti pengembangan kolaboratif dan dorongan peraturan pemerintah Indonesia juga menentukan keputusan untuk mengadopsi HMIS tidak berbayar/open source.

ADOPTION OF FREE/OPEN SOURCE SOFTWARE PRODUCTS IN HEALTHCARE INDUSTRY: AN INDONESIAN CASE STUDY Surya Handika Putratama; Syaiful Ali
Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Industri layanan kesehatan secara luas menggunakan produk-produk Sistem Informasi Manajemen Rumah Sakit (SIMRS) tidak berbayar/open source sebagai alternatif dari produk-produk SIMRS komersial. Tujuan dari penelitian ini adalah untuk mengidentifikasi faktor-faktor yang membuat institusi mengadopsi produk SIMRS tidak berbayar/open source. Kerangka Teknologi-Organisasi-Lingkungan (TOE) diterapkan untuk memeriksa fenomena adopsi produk tersebut. Penelitian ini adalah penelitian kualitatif dengan pendekatan studi kasus. Data dikumpulkan menggunakan pendekatan tatap muka dan wawancara telepon. Tujuh responden dari tiga lembaga berpartisipasi dalam penelitian ini. Hasil menunjukkan tiga faktor utama untuk mengadopsi produk, yaitu (a) biaya adopsi yang terjangkau, (b) fitur produk lengkap, dan (c) dukungan dari pengembang produk. Faktor-faktor lain seperti pengembangan kolaboratif dan dorongan peraturan pemerintah Indonesia juga menentukan keputusan untuk mengadopsi HMIS tidak berbayar/open source.

Psychological Capital Mediation on the Relationship between Auditor Experience and Acceptance of Under-Reporting Time: An Indonesian Study Faiz Zamzami; Syaiful Ali; Dina Natasari
Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study aimed to examine the auditor's psychological capital and psychological capital mediation experience on the relationship between the auditor's experience and the acceptance of under-reporting time. To maintain the quality of audit report results, efforts are needed to prevent dysfunctional behavior from auditors. It is also necessary to determine the factors that trigger dysfunctional behavior, especially under-reporting time. This study uses online surveys with respondents from government auditors who work at the Supreme Audit Agency, spread across regional offices throughout Indonesia. Sixty-nine respondents participate in this study. The results showed a relationship between auditors’ experience, psychological capital, and under-reporting time acceptance. This study proves that experience influences psychological capital and psychological capital mediates the relationship between experience and acceptance of under-reporting time. The result contributes to the literature's psychological capital. This study is the first to introduce the relationship between psychological capital, auditor experience, and under-reporting time acceptance.

Effective Information Technology Governance Mechanisms: An Australian Study Syaiful Ali
Gadjah Mada International Journal of Business Vol 8, No 1 (2006): January-April
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

Growing importance of information technology (IT), as a strategic factor for organizations in achieving their objectives, have raised the concern of organizations in establishing and implementing effective IT governance. This study seeks to empirically examine the individual IT governance mechanisms that influence the overall effectiveness of IT governance. The data were obtained by using web based survey from 176 members of ISACA (Information Systems and Audit Control Association) Australia. This study examines the influences of six proposed IT governance mechanisms on the overall effectiveness of IT governance. Using Factor Analysis and Multiple Regression techniques, the current study finds significant positive relationships between the overall level of effective IT governance and the following four IT governance mechanisms: the existence of ethics/ culture of compliance in IT, corporate communication systems, an IT strategy committee, and the involvement of senior management in IT.

Evaluasi Peran Pemberian Konsultansi Inspektorat Daerah: Studi Kasus Pada Kabupaten Padang Lawas Utara Dio Agung Herubawa; Syaiful Ali
Jurnal Akuntansi dan Bisnis Vol 19, No 1 (2019)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Government Regulation Number 60 of 2008 concerning the Government's Internal Control System has implications for the implementation of the role of the regional inspectorate as the Government Internal Supervisory Apparatus (APIP). The role of the APIP, which previously was only a giver of assurance, then increased its role in terms of providing consultancy. This study aims to evaluate the new role and identify the factors that become obstacles in its implementation. The study was conducted from March to April 2018 and involved nine participants from six agencies in North Padang Lawas District, North Sumatera. Evaluation of the role of providing optimal consultancy must be able to fulfill four assessment criteria following the Internal Audit Capability Model (IACM) method. Of the four assessment criteria, the North Padang Lawas Inspectorate District only meets one of the criteria so that the role of the consultancy provider is not optimal. The results of the study also revealed factors that were an obstacle for the North Padang Lawas Inspectorate in implementing the role of consultants. These factors are the lack of the number of auditor personnel, limited HR competence, communication between the inspectorate and the object of examination that is less effective, inadequate facilities and infrastructure, and customs that are still strong. Peraturan Pemerintah Nomor 60 Tahun 2008 tentang Sistem Pengendalian Internal Pemerintah berimplikasi terhadap pelaksanaan peran inspektorat daerah sebagai Aparat Pengawas Internal Pemerintah (APIP). Peran APIP yang sebelumnya hanya pemberi keyakinan saja, kemudian bertambah peran dalam hal pemberian konsultansi. Studi ini bertujuan untuk mengevaluasi peran baru tersebut dan mengidentifikasi faktor-faktor yang menjadi kendala dalam pelaksanaanya. Studi ini dilakukan pada bulan Maret hingga April tahun 2018 dan melibatkan sembilan partisipan dari enam instansi di Kabupaten Padang Lawas Utara, Sumatera Utara. Evaluasi terhadap peran pemberian konsultansi yang optimal harus dapat memenuhi empat kriteria penilaian sesuai dengan metode Internal Audit Capability Model (IACM). Dari empat kriteria penilaian tersebut, Inspektorat Kabupaten Padang Lawas Utara hanya memenuhi satu kriteria yang ada sehingga peran pemberi konsultansi yang dilakukan belum optimal. Hasil penelitian juga mengungkapkan faktor-faktor yang menjadi kendala bagi Inspektorat Padang Lawas Utara dalam pelaksanaan peran pemberi konsultansi. Faktor-faktor tersebut adalah kurangnya jumlah personel auditor, kompetensi SDM yang terbatas, komunikasi antara inspektorat dengan objek pemeriksaan yang kurang efektif, sarana dan prasarana yang belum memadai, dan adat istiadat yang masih kuat.

Factors Determining the Perceived Security Dimensions in B2C Electronic Commerce Website Usage: An Indonesian Study Santos Marianus; Syaiful Ali
Journal of Accounting and Investment Vol 22, No 1: January 2021
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research aims: This study aims to analyze the perceived security dimensions and build a research model using perceived ease of use and perceived usefulness as variables mediating the link between perceived security and the intention to use Indonesia's B2C e-commerce websites. Design/Methodology/Approach: Using a purposive sampling approach, this study conducted an online survey of respondents who had done online transactions, such as business-to-customer (B2C) transactions. Research Findings: The study's results showed that perceived security significantly correlated with buyers' intention to use B2C websites. Theoretical contribution/Originality: This study contributes to developing and validating key dimensions of perceived security and their constructs. Mediation effect test results from TAM, which were perceived ease and perceived use, indicated that only the perceived usefulness variable significantly mediated the relationship between perceived security and intention to use B2C e-commerce websites. Perceived use's mediation was not supported. Practitioner/Policy implication: This research empirically supports the perceived security construct as a second-order construct involving confidentiality, availability, non-repudiation, and privacy. Research limitation/Implication: This study used data from Indonesian individuals, which may differ from other countries' characteristics. It may limit the research' finding generalization. Research aims: This study aims to analyze the perceived security dimensions and build a research model using perceived ease of use and perceived usefulness as variables mediating the link between perceived security and the intention to use Indonesia's B2C e-commerce websites.Design/Methodology/Approach: Using a purposive sampling approach, this study conducted an online survey of respondents who had done online transactions, such as business-to-customer (B2C) transactions.Research Findings: The study's results showed that perceived security significantly correlated with buyers' intention to use B2C websites.Theoretical contribution/Originality: This study contributes to developing and validating key dimensions of perceived security and their constructs. Mediation effect test results from TAM, which were perceived ease and perceived use, indicated that only the perceived usefulness variable significantly mediated the relationship between perceived security and intention to use B2C e-commerce websites. Perceived use's mediation was not supported.Practitioner/Policy implication: This research empirically supports the perceived security construct as a second-order construct involving confidentiality, availability, non-repudiation, and privacy.Research limitation/Implication: This study used data from Indonesian individuals, which may differ from other countries' characteristics. It may limit the research' finding generalization.

Determining Factors of Cloud Computing Adoption: A Study of Indonesian Local Government Employees Nur Restu Amalia Salam; Syaiful Ali
Journal of Accounting and Investment Vol 21, No 2: May 2020
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research aims: This study aims to identify the factors that influence the Indonesian local government employees to adopt cloud computing.Design/Methodology/Approach: A Unified Theory of Acceptance and Use of Technology (UTAUT) theory were employed to identify these factors. Research data were obtained using an online survey of employees, working in local governments in Indonesia. This study obtained 123 responses, which were then processed utilizing the structural equation modeling approach.Research findings: The results showed that Performance Expectations, Business Expectations, and Perception of Availability had a positive effect on the intention of local government employees to use cloud computing.Theoretical contribution/ Originality: This study expanded the UTAUT model by including security factors. Thus, creating a new cloud computing adoption model contributed to a theoretical finding in the context of government cloud computing adoption.Practitioner/Policy implication: The results of this study make practical contributions to cloud computing service providers in order to understand what factors drive the adoption of cloud computing by local government employees. In addition, the study also helps the top management in local government organizations to develop adoption strategies by understanding the influential determinants of cloud computing adoption on their employees.Research limitation/Implication: The context of this study is restricted to Indonesian local government employees. The local government employees have their characteristics, and it is different from other government employees in the central government.

Determining Factors of Purchase Intention in Personalized Website Context for Indonesian Consumers Mutiara Sakina; Syaiful Ali
Journal of Economics, Business, & Accountancy Ventura Vol 24, No 1 (2021): April - July 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v24i1.2287

Personalized services can increase customer satisfaction, encourage emotional consumers, help consumers choose a product, and build relationships between service providers and consumers. This study combines the variables embedded in Technology Acceptance Model (TAM), Theory Planned Behavior (TPB), shopping experience, enjoyment, and trust in a research framework model, to examine factors determiningindividual purchase intentions with personalization features on online shopping sites. This study uses primary data obtained by the online survey method. The number of samples analyzed in this study is 303 e-commerce consumers in Indonesia. This study proves that consumer purchase intentions on websites with personalization are positively and significantly related to three factors: the perceived ease of use, perceived enjoyment, and trust. Furthermore, the results also show that the utilitarian value is more influential on these factors than the hedonic value. Further implications of the research results are also discussed in this paper.

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