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Analisis Penerimaan Teknologi E-retribusi Pasar dengan Pendekatan Theory of Reasoned Action Magdalena, Maria; Sediyono, Eko; Marwata, Marwata
JSINBIS (Jurnal Sistem Informasi Bisnis) Vol 8, No 2 (2018): Volume 8 Nomor 2 Tahun 2018
Publisher : Universitas Diponegoro

The Trade Service The Salatiga City Government applies non-cash market retribution (market e-retribution) in improving the quality of services that are transparent and accountable in traditional markets. Given that there has been no research discussing the acceptance of market e-retribution technology, this issue can be an interesting topic to study. Theory of Reasoned Action (TRA) is used as a conceptual model in this study with the aim of investigating the factors that influence the acceptance of market e-retribution technology in traditional market traders in the city of Salatiga. The results of this study indicate that perceptions of usefulness, perception of self-efficacy and subjective norms have a positive effect, but are not statistically significant, while perceptions of compatibility and attitude have a positive and statistically significant effect

Analisis Algoritma Apriori untuk Mendukung Strategi Promosi Perguruan Tinggi kusumo, haryo; sediyono, eko; marwata, marwata
Walisongo Journal of Information Technology Vol 1, No 1 (2019): Walisongo Journal of Information Technology
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/wjit.2019.1.1.4000

Every company and organization that wants to survive needs to determine the effectiveness of the right promotion strategy. Determination of the right promotion strategy will be able to reduce the cost of promotion and achieve the right promotional goals. One way that can be done to determine the promotion strategy is to use data mining techniques. Data mining techniques used in this case are using the Apriori algorithm. A priori algorithm is one of the classic data mining algorithms. A priori algorithms are used so that computers can learn the rules of association, look for patterns of relationships between one or more items in a dataset. This study is conducted by observing several research variables that are often considered by universities in determining their promotion goals, namely school, region, and department. The results of this study are in the form of interesting patterns resulting from data mining which is important information to support the right promotion strategy in getting new students.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN KEPULAUAN TALAUD (STUDI KASUS PADA SKPD PEMERINTAH KABUPATEN KEPULAUAN TALAUD) Tingginehe, Stasya M.; Andreas, Hans H.; Marwata, Marwata
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 9, No 1 (2021): JE VOL 9 NO 1 (2021)
Publisher : Universitas Sam Ratulangi

Kualitas laporan keuangan daerah dipengaruhi oleh beberapa faktor diantaranya komitmen organisasi, penggunaan teknologi, pemahaman kebijakan, penerapan Sistem Pengendalian Internal Pemerintah, dan pengawasan keuangan daerah. Tujuan penelitian menganalisis faktor-faktor yang mempengaruhi kualitas laporan keuangan pemerintah daerah Kabupaten Kepulauan Talaud. Jenis penelitian ini tergolong sebagai penelitian kuantitatif. Data dalam penelitian ini diperoleh melalui pembagian kuesioner. Populasi dalam penelitian ini dilakukan pada SKPD Kabupaten Kepulauan Talaud dengan jumlah 28 Satuan Kerja Perangkat Daerah (SKPD). Jumlah sampel sebanyak 199 orang. Teknik analisis data menggunakan statistik deskriptif kuantitatif dengan menggunakan alat regresi berganda. Hasil penelitian menunjukan bahwa Komitmen organisasi, penggunaan teknologi, penerapan SAP dan pengawasan keuangan daerah berpengaruh terhadap kualitas laporan keuangan daerah pada Satuan Kerja Perangkat Daerah (SKPD) pemerintah daerah Kabupaten Kepulauan Talaud. Sedangkan variabel penerapan SPIP tidak berpengaruh terhadap kualitas laporan keuangan daerah pada Satuan Kerja Perangkat Daerah (SKPD) pemerintah daerah Kabupaten Kepulauan Talaud.Â Kata kunci: Komitmen Organisasi, Penggunaan Teknologi, Penerapan SAP, Penerapan SPIP, Pengawasan Keuangan Daerah, Kualitas Laporan Keuangan

STUDI DESKRIPTIF INOVASI E-RETRIBUSI PASAR M., Maria Magdalena; Sediyono, Eko; Marwata, -
KRITIS Vol 29 No 2 (2020)
Publisher : Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/kritis.v29i2p135-143

The Salatiga City Government has launched an electronic market levy (market e-retribution) which is implemented by the Salatiga City Trade Office. Market e-retribution is an electronic market retribution management system innovation to improve the quality of services that are transparent and accountable, minimize revenue leakage and illegal levies, as well as orderly irregularities in market retribution for compulsory levies. Market e-retribution is included in the regional non-cash transaction implementation agenda in the City of Salatiga. The application of new market e-retribution innovations was carried out in two traditional markets, namely Blauran I Market and Pasar Raya I as a pilot project before being implemented in other traditional markets. This article is a qualitative research with a descriptive approach. This article will focus on discussing the innovation of market e-retribution in the City of Salatiga.

PENGARUH KEAMANAN ASET PEMERINTAH DAERAH TERHADAP PENYALAHGUNAAN PERALATAN KANTOR: STUDI KASUS DI DINAS PEKERJAAN UMUM DAN PENATAAN RUANG KOTA SALATIGA Seplina Wulandari; Marwata Marwata
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 6, No 1 (2020): Mei 2020
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v6i1.2802

This research aims to describe the forms, preventions, intention of abuse, and intentions of report in abusing the official tool assets. In government, it is essential to have adequate asset management because a regional asset is the important resource for a regional government. The research is descriptively using with quantitative approach and primary data. The Sample used is non-probability sampling; purposive sampling. Data collection technique is survey. The research result pointed out that employee at Salatiga Public Work and Space Management Office assumed the use of office tools for personal use in working hours and outer of it, bringing them home, returning, and keeping them in the following time were forms of abusing office tools.

Visual learning methods: strategy for mitigating unethical decisions in accounting education Natasia Alinsari; Intiyas Utami; Marwata Marwata
The Indonesian Accounting Review Vol 10, No 1 (2020): January - June 2020
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v10i1.1905

The purpose of this study is to examine the causality between obedience pressures and unethical decisions making and whether the causality can be mitigated by visual-based ethics learning methods. This study employs 2x2 between subjects factorial experiment methods with 114 participants from undergraduate students in accounting. The result of this study shows that there is a causal relationship between obedience pressures and unethical decisions making and that visual-based learning methods have encouraged subjects to make more ethical decisions. In addition, this study also finds that the most ethical decision outcomes are generated by the subjects who are under high obedience pressures and receive visual-based ethics learning methods.

Audit Internal Universitas X: Suatu Refleksi David Adechandra Ashedica Pesudo; Marwata Marwata; Gustin Tanggulungan
Jurnal Ekonomi dan Bisnis Vol 20 No 1 (2017)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

The purpose of this study is to provide empirical evidence on the dynamics of the operation of internal audit function at a private university by describing various factors that influence the operation of internal audit function in universities. More specifically, this study describes the conditions of various factors that influence the effectiveness of internal audit function in nonprofit organizations identified by Ahmad et al., (2009) in a specific organizational context of a private university. We use a qualitative case study approach as our research strategy and analysis. We generate our research data by conducting in-depth interviews with various informants who have sufficient information on the internal audit activities at our case. Our study shows that the dynamics of the operation of internal audit function is affected by various supporting factors, namely the number of internal audit staff, cooperation from auditee, competence/ knowledge of audit techniques, follow-up actions of audit findings, recommendations of auditees/ management, and audit experience. We also identify some factors that do not support the dynamics of the operation of internal audit function, namely top management commitment, training, independence, organizational changes in the internal audit division, auditees’ perception on internal audit function, and human resources.Abstrak Penelitian ini bertujuan untuk menyediakan bukti empiris tentang dinamika beroperasinya fungsi audit internal dalam sebuah universitas swasta dengan mendeskripsikan berbagai faktor yang mempengaruhi keefektifan fungsi audit internal di sebuah universitas. Secara khusus, studi ini mendeskripsikan kondisi berbagai faktor yang mempengaruhi keefektifan fungsi audit internal dalam organisasi nirlaba yang diidentifikasi oleh Ahmad et al.., (2009) dalam suatu konteks organisasi sebuah universitas swasta. Studi ini menggunakan strategi penelitian studi kasus dengan menggunakan pendekatan kualitatif untuk menganalisis data. Wawancara mendalam dengan berbagai pihak yang memiliki pengetahuan tentang kegiatan audit internal di universitas yang menjadi studi kasus menjadi sumber utama data untuk studi ini. Penelitian ini menunjukkan bahwa dinamika beroperasinya fungsi audit internal universitas swasta yang menjadi studi kasus dipengaruhi oleh berbagai faktor. Beroperasinya fungsi audit internal di organisasi dipengaruhi oleh sejumlah faktor yang bersifat mendukung yaitu jumlah staf audit internal, kerjasama dari auditee, kompetensi/pengetahuan tentang teknik audit, tindakan pada temuan audit dan rekomendasi oleh auditee/manajemen, dan pengalaman audit. Sementara itu, sejumlah faktor bersifat tidak mendukung bagi beroperasinya fungsi audit internal, yaitu komitmen dari manajemen puncak, pelatihan, independensi, perubahan dalam organisasi divisi audit internal, persepsi dari auditee terhadap fungsi audit internal, dan sumber daya.

Kinerja Keuangan, Harga Saham dan Pemecahan Saham MARWATA MARWATA
The Indonesian Journal of Accounting Research Vol 4, No 2 (2001): JRAI May 2001
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.56

Stock splits have long been a puzzling corporate phenomenon. A split is a cosmetics corporate event, yet it is reacted by the market. Two competing theories have emerged in the finance literature as the explanations of stock splits. According to signaling theory, managers declare stock splits to convey favorable private information about the value of the firm. According to trading range theory, stock split is a means to realign per-share prices to preferred price range, so that the price is not overpriced.This paper intents to describe the stock splits phenomenon and to examine whether the signaling theory and the trading range theory are valid to explain stock splits phenomenon. Independent t-test to compare means is used to test whether the performance and share price of the splitting firms differ from nonsplitting firms. Forty-one listed companies in the basic and chemial industry of The Jakarta Stock Exchange (JSX) are selected as the unit of analysis. Paired t-test to compare means is used to test whether the fifty-four firms of The JSX which splitting their shares during July 1996-June 1997 period have net income increasing experiences prior to stock splitting.The results of the study indicate that the splitting firms do not differ from the nonsplitting firms in term of performance as measured by net income nor by earnings per share. This is not consistent with the signaling theory. The splitting firms differ from the nonsplitting in term of share price as measured by price to book value, but not by price to earnings. This is consistent with the trading range theory. The splitting firms have net income increasing experiences during the three years prior to stock splitting.

Analysis of Public Perception in Jayapura Regency Towards The Implementation of Online Public Services by The Jayapura Regency Government, Papua Province Zumrotun, Fika; Kameo, Daniel D.; Marwata, Marwata
Advances In Social Humanities Research Vol. 3 No. 2 (2025): Advances In Social Humanities Research
Publisher : Sahabat Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/adv.v3i2.350

The implementation of online public services by the Jayapura Regency Government was expected to improve licensing processes by enhancing speed, transparency, and efficiency. However, challenges persist, particularly in remote areas where internet access and digital literacy are limited. This study aims to assess public perception regarding the online licensing services provided by the Jayapura Regency Government and identify the factors affecting service quality. A qualitative approach was used, involving interviews, observations, and document analysis. Key informants, including service users and officers from the DPMPTSP office, were engaged to explore their experiences with online licensing services. The study found that service quality has declined, as indicated by low satisfaction levels among applicants. Issues such as inadequate officer responsiveness, poor communication, lack of infrastructure, and slow internet connectivity were identified as key barriers. Additionally, the absence of prior socialization about the online system further hindered the public’s ability to understand licensing requirements. The research highlights the need for improved training for service officers, better infrastructure, and enhanced community outreach to increase the effectiveness of online licensing services. Addressing these issues is essential for achieving the objectives set by the central government and improving service delivery in Jayapura Regency.

Visual learning methods: strategy for mitigating unethical decisions in accounting education Alinsari, Natasia; Utami, Intiyas; Marwata, Marwata
The Indonesian Accounting Review Vol. 10 No. 1 (2020): January - June 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v10i1.1905

The purpose of this study is to examine the causality between obedience pressures and unethical decisions making and whether the causality can be mitigated by visual-based ethics learning methods. This study employs 2x2 between subjects factorial experiment methods with 114 participants from undergraduate students in accounting. The result of this study shows that there is a causal relationship between obedience pressures and unethical decisions making and that visual-based learning methods have encouraged subjects to make more ethical decisions. In addition, this study also finds that the most ethical decision outcomes are generated by the subjects who are under high obedience pressures and receive visual-based ethics learning methods.

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