Articles
<![CDATA[ANALISIS PENGARUH PEMILIHAN METODE AKUNTANSI TERHADAP PEMASUKAN PENAWARAN PERDANA ]]>
<![CDATA[Jogiyanto Hartono]]>;
<![CDATA[Syaiful Ali]]>
<![CDATA[ Journal of Indonesian Economy and Business (JIEB) Vol 17, No 2 (2002): April ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Gadjah Mada ]]>
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DOI: 10.22146/jieb.6726
<![CDATA[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.]]>
<![CDATA[Fixed Assets Revaluation and Future Firm Performance: Empirical Evidence from Indonesia ]]>
<![CDATA[Achmad Faizal Azmi]]>;
<![CDATA[Syaiful Ali]]>
<![CDATA[ The Indonesian Journal of Accounting Research Vol 22, No 3 (2019): IJAR September 2019 ]]>
Publisher : <![CDATA[The Indonesian Journal of Accounting Research ]]>
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DOI: 10.33312/ijar.454
<![CDATA[Indonesia's government issued a temporary tax cut law in 2015, which serves as a tax incentive that encourages Indonesian firms to revalue their fixed assets and disclose them in the financial statements according to the assets' fair value. We investigate the association between the revaluation of fixed assets and future firm performance for Indonesian firms. The result shows that the revaluation of fixed assets by Indonesian firms is significantly positively associated with changes in operating income one year after revaluation. Meanwhile, there is no positive association between the revaluation of fixed assets and operating cash flow after two years of revaluation. This result implied that the motivation of revaluation is mainly related to the effort to disclose the fair value of the fixed assets to the user of financial statements. We can conclude that the temporary tax cut law is effective in fostering the future operating performance of the Indonesian firms. ]]>
<![CDATA[Pengaruh Emosi Negatif dalam Pemilihan Alternatif Investasi Modal: Perbandingan Keputusan Individu dan Kelompok (Studi Eksperimen pada PTS di Surabaya) ]]>
<![CDATA[Izza Ashsifa]]>;
<![CDATA[Syaiful Ali]]>
<![CDATA[ The Indonesian Journal of Accounting Research Vol 10, No 3 (2007): JRAI September 2007 ]]>
Publisher : <![CDATA[The Indonesian Journal of Accounting Research ]]>
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DOI: 10.33312/ijar.179
<![CDATA[One kind of managerial decision that affect organization's viability is capital investment decision. This decision needs long-term commitment from organization resources. Traditionally, managers choose capital investment project which give the highest expected financial return. This research will be conducted for two purposes. First, to test the effect of negative emotions (as one kind of non-financial factors) in capital investment decisions, and second, to test the effect of group decision in controlling the negative emotions' effect. A 2x2 mixed-subjects experimental design will be conducted to test Faculty of Economics' undergraduate students in randomly assignment. Between-subject factor is cases with and without emotional trigger events, while within-subjects factor is individual and group judgment task. Analyzed data using non-parametric statistical tests supported both hypotheses. This result consistent with prior research that suggests decision makers should consider both financial data and affect reactions when evaluating investment alternatives. Furthermore, management should also consider the effectiveness of group decisions.]]>
<![CDATA[The Effect of Information Technology Investment Governance on Information Technology Performance and Organizational Performance: a Case Study ]]>
<![CDATA[Izza Ashsifa]]>;
<![CDATA[Syaiful Ali]]>
<![CDATA[ The Indonesian Journal of Accounting Research Vol 22, No 2 (2019): IJAR May 2019 ]]>
Publisher : <![CDATA[The Indonesian Journal of Accounting Research ]]>
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DOI: 10.33312/ijar.468
<![CDATA[The increase in information technology (IT) investment and organizational competition are the reasons for the evaluation of investment decisions in the IT field. The evaluation that needs to be done is to set priorities for IT investments, given the limited resources and human resources. The determination of IT investment priorities must be carefully considered by managing effective IT investments to provide positive results for the organization. The purpose of this research is to investigate IT investment governance and to investigate how to determine and govern IT investment projects' priorities in improving IT performance and organizational performance at one of the largest universities in Indonesia. The method used in this research is a qualitative method. Data collection techniques in this study are interviews and document reviews, and the NVIVO application is used to analyze the data. The results of the study show that IT investment governance at the university is still in the process of development, but has been implemented quite good. This is indicated by the existence of functional structures, processes, and relational mechanisms that are following several policies and regulations applied at the university. Although it has been carried out quite well, IT investment governance cannot be said to be effective because it still has weaknesses, namely that the university still does not have a clear IT governance standard or framework.]]>
<![CDATA[Computer Anxiety and Personality Types of Accounting Students ]]>
<![CDATA[FADILAH -]]>;
<![CDATA[Syaiful Ali]]>
<![CDATA[ The Indonesian Journal of Accounting Research Vol 16, No 2 (2013): IJAR May 2013 ]]>
Publisher : <![CDATA[The Indonesian Journal of Accounting Research ]]>
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DOI: 10.33312/ijar.274
<![CDATA[This research examined the personality type and other factorssuch as gender and GPA that may contribute to computer anxiety amongaccounting students. The following questions guided this investigation:Does a relationship exist between computer anxiety and accountingstudent’s personality type? Does a relationship exist between accountingstudents’ gender, GPA and their computer anxiety?The data used in this paper were derived from a paper-based questionnairedistributed to accounting students at the Faculty of Economicsand Business of Universitas Gadjah Mada. One hundred and thirtynine(139) survey instruments were distributed. One hundred and thirtynine(139) instruments were returned, representing a response rate ofone hundred percent (100%). This study revealed that computer anxietydid exist among accounting students; there was a significant relationshipfor those students who were classified as sensing-intuitive and thinking-feeling and computerphobia; whereas accounting students’ genderand GPA did not influence their computer anxiety]]>
<![CDATA[Pengaruh Pemilihan Metode Akuntansi terhadap Tingkat Underpricing Saham Perdana ]]>
<![CDATA[Syaiful Ali]]>;
<![CDATA[Jogiyanto Hartono]]>
<![CDATA[ The Indonesian Journal of Accounting Research Vol 6, No 1 (2003): JRAI January 2003 ]]>
Publisher : <![CDATA[The Indonesian Journal of Accounting Research ]]>
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DOI: 10.33312/ijar.90
<![CDATA[This paper studies the different effects of accounting method choices used by companies before initial public offerings to the underpricing during 1994-1999. From the perspective of litigation theory avoidance, Neill, et al. (1995) found that IPO companies using income increasing accounting methods (liberal) have greater underpricing rate compared to the companies using income decreasing accounting methods (conservative). The result indicated that underwriter and issuers attempted to reduce their risks exposure.We examined 129 IPO companies listed in Jakarta Stock Exchange during 1994-1999 and the result showed that there is significant effects of accounting method for fixed assets depreciation variable and ownerships signal over the underpricing. It is consistent with Neill, et. al (1995) research that indicated income increasing accounting method choices for fixed assets depreciation (liberal) positively related with underpricing. However, the research failed to prove the effect of accounting method for inventory valuation that probably due to the insignificant of financial effects of average inventory valuation accounting method.]]>
<![CDATA[The Impacts of User Evaluationsof the Task-Technology Fit to Employees’ Performance: A Case Study at The Information System of the Directorate General of Taxation (SIDJP), Pratama Taxpayers’ Office in the Regional Office Daerah Istimewa Yogyakarta ]]>
<![CDATA[SIGIT WIJANARKO]]>;
<![CDATA[SYAIFUL ALI]]>
<![CDATA[ The Indonesian Journal of Accounting Research Vol 16, No 3 (2013): IJAR September 2013 ]]>
Publisher : <![CDATA[The Indonesian Journal of Accounting Research ]]>
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DOI: 10.33312/ijar.279
<![CDATA[A key concern in Information System (IS) research has been to betterunderstand the linkage between information systems and individuals’ performance.The presence of technology in an organization will help the organization provideaccurate and relevant information to support individuals in making decisions.The level of technology utilization and task-technology compatibility determinethe effective impact of the technology on individuals’ performances. This study reexaminesa part of the Technology-to-Performance Chain (TPC) model by incorporatingindividual characteristics but it does not include the construct of utilization.When utilization is mandatory, it does not need to be considered. Unlikeprevious studies, the model is tested using a Structural Equation Model (SEM) toprovide evidence on the effectiveness of the TPC model. Data used in this studywere collected from individual information technology usersof the Sistem InformasiDirektorat Jenderal Pajak (SIDJP) in theregional office Daerah IstimewaYogyakarta, Directorate General of Taxes. Data were collected using 322 questionnairesthrough a contact person. Of those, 252 questionnaires were fit to beused (response rate 78.26%). Data analysis was conducted using multivariatestructural equation modeling by AMOS 7. The result shows that the individualcharacteristics of the users are associated with the task-technology fit. The TPCmodel test indicates that the model is robust with a goodness-of-fit index over 0.90.This research highlights the importance of the fit between technologies, users’tasks and users’ characteristics in achieving individual performance impacts frominformation technologies. The conclusion suggests that the needs and abilities ofindividual users be taken into consideration whenever an information system isimplemented. Another conclusion is to take the managerial level (echelon IV andabove) as a respondent to better measure the task characteristics which are definedby non-routine tasks and interdependence tasks.]]>
<![CDATA[INFORMATION TECHNOLOGY GOVERNANCE IN A SHARIA MICROFINANCE INSTITUTION: AN EVALUATION BASED ON COBIT 5 FRAMEWORK ]]>
<![CDATA[Zayyinatul Khusna]]>;
<![CDATA[Syaiful Ali]]>
<![CDATA[ Share: Jurnal Ekonomi dan Keuangan Islam Vol 9, No 1 (2020) ]]>
Publisher : <![CDATA[Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry ]]>
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DOI: 10.22373/share.v9i1.6288
<![CDATA[This research aimed to analyze the implementation of Information Technology (IT) management and to measure the level of IT management in Bina Ummat Sejahtera KSPPS BMT (Saving-Loan Cooperation and Sharia Financial Baitul Maal Wat Tamwil) using the COBIT framework 5. Bina Ummat Sejahtera KSPPS BMT is one of the Sharia Micro Finance Institutions in Central Java. The process capability model in COBIT 5 was used to measure the level of IT management in Bina Ummat Sejahtera KSPPS BMT. This research applied a qualitative approach using interviews and documentation to collect data. The results show that Bina Ummat Sejahtera KSPPS BMT has implemented the management process and met all the process domains in the COBIT 5 framework. Also, the level of IT governance at Bina Ummat Sejahtera KSPPS BMT is currently at level 3 (established process), the defined process level. Overall, the management process can only reach the level of "largely achieved" (L) so that it makes assessment unable to proceed to the next level, which is the deployment process. The results are expected to provide information and input to Bina Ummat Sejahtera KSPPS BMT in optimizing the implementation of its IT management.==================================================================================================Tata Kelola Teknologi Informasi pada Lembaga Keuangan Mikro Syariah: Evaluasi Berdasarkan Kerangka COBIT 5. Penelitian ini memiliki tujuan untuk menganalisis penerapan tata kelola Teknologi Informasi (TI) dan mengukur tingkat pengelolaan TI pada KSPPS BMT Bina Ummat Sejahtera dengan menggunakan framework COBIT 5. KSPPS BMT Bina Ummat Sejahtera adalah salah satu Lembaga Keuangan Mikro Syariah di Jawa Tengah. Model kapabilitas proses dalam COBIT 5 digunakan untuk mengukur tingkat pengelolaan TI pada KSPPS BMT Bina Ummat Sejahtera. Penelitian ini menggunakan pendekatan kualitatif dengan metode pengumpulan data wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa KSPPS BMT Bina Ummat Sejahtera telah menerapkan proses tata kelola dan memenuhi semua domain proses pada framework COBIT 5. Selanjutnya, tingkat pengelolaan TI pada KSPPS BMT Bina Ummat Sejahtera saat ini berada pada level 3 established process tingkat proses definisi. Pada tingkat proses definisi secara keseluruhan proses tata kelola hanya dapat dicapai sebagian besar atau largely achieved (L), sehingga penilaian tidak dapat dilanjutkan pada tingkat selanjutnya yaitu proses penyebaran. Hasil dari penelitian ini diharapkan dapat memberikan informasi dan masukan kepada KSPPS BMT Bina Ummat Sejahtera dalam mengoptimalkan pelaksanaan tata kelola TI. ]]>
<![CDATA[Determinants of Effective E-Procurement System: Empirical Evidence from Indonesian Local Governments ]]>
<![CDATA[Dhiona Ayu Nani]]>;
<![CDATA[Syaiful Ali]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 7, No 1 (2020): March 2020 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v7i1.15671
<![CDATA[This study investigates the effect of the strategy-technology-organization-people-environment (STOPE) variables on the effectiveness of e-procurement implementation in improving accountability, transparency, efficiency, and effectiveness of local governments in Indonesia. The population of this study is local government procurement services (or LPSE) in Indonesia. The sample, 96 LPSE, was selected using simple random sampling method. The data was collected through questionnaires distributed via email to 289 LPSE. The respondents were 33 managers and 63 information technology professionals of local government procurement services (33% response rate). Partial least squares (PLS) was used to analyze the data and test the hypotheses. The findings showed that strategies, objectives, integration between organizations and systems, and human resource assistance can improve the accountability, transparency, efficiency, and effectiveness of the government in implementing procurement activities]]>
<![CDATA[Digital Transformation at Forefront: Impact of Digital Orientation, Capabilities, and IT-Business Synergy on Higher Education Institutions Performance ]]>
<![CDATA[Renta, Muhammad Prans Panca]]>;
<![CDATA[Ali, Syaiful]]>
<![CDATA[ The Indonesian Journal of Accounting Research Vol 28, No 1 (2025): IJAR January 2025 ]]>
Publisher : <![CDATA[The Indonesian Journal of Accounting Research ]]>
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DOI: 10.33312/ijar.831
<![CDATA[This study investigates the impact of digital orientation, digital capabilities, and IT-business synergies on digital transformation. Additionally, it explores how these three variables influence higher education institutions' performance, using digital transformation as a mediating factor. This research was conducted based on the reality gap between the demands of adapting and making changes or transforming towards digital and higher education readiness. This research was conducted during the COVID-19 pandemic, a phenomenon that has triggered digital transformation. The object of this research is higher education institutions. This research adds IT factors and business synergy, which means the business in this research is educational programs and services in higher education. Data was gathered through an online survey of higher education institutions across Indonesia. The number of questionnaires processed was 124. The data was then analyzed using the SEM-PLS method. The study's findings reveal that digital orientation, digital capabilities, and IT-business synergy all significantly and positively impact digital transformation. Furthermore, digital transformation mediates the influence of digital orientation, digital capabilities, and IT-business synergy on collegiate performance. This research provides several things that need to be paid more attention to by higher education institutions when it comes to the findings in this study. First, higher education institutions must write clearly in their policies. Second, higher education institutions do not only focus on human resources but must also be supported by qualified technological resources. Third, higher education institutions must consider the involvement of the teaching team in IT projects.]]>
