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Lutfi Haris
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OPERATIONAL AUDIT OF SP2D NON BELANJA PEGAWAI PUBLISHING SERVICE IN SEKSI PENCAIRAN DANA KPPN (Case Study in Kantor Pelayanan Perbendaharaan Negara (KPPN) Malang) Fajar Islakh Hayadi; Lutfi Haris
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Operational Audit of the service functions of publishing SP2D non Belanja Pegawai in Seksi Pencairan Dana KPPN Malang aims to assess the extent of service has run effectively and efficiently then identify any weaknesses found and make recommendations in order to achieve effectiveness and efficiency services. The research method used is descriptive qualitative approach to case study. Research data comes from study of documentation,  literature studies, field observation and interviews with the internal part of  KPPN Malang. Data analyzing process used a qualitative analysis method by compared four audit operational findings  elements called the conditions, criteria, causes and effects during the first half of 2013. The result of research showed that publishing SP2D non Belanja Pegawai in Seksi Pencairan Dana KPPN Malang service in the first half 2013 ineffective because (1) Timeliness of completion of SP2D Non Belanja Pegawai under 90%  (2)  Inconsistency in the implementation of SOP (3) the absence of restrictions on access entertainment in service hours (4) Coordination delays in the completion of the corrected letter of SP2D Non Belanja Pegawai returns correctly and on time (5) The rate of return SPM which have been accepted by Front Office high. And the another result of research was inefficient because (1) use of the number of employees was not optimal (2) Layouts existing has not supported line balancing on the middle office in order to achieve accuracy completion period of SP2D Non Belanja Pegawai. Based on these conditions, the authors provide some recommendations and options for improvement to be used as a consideration in the future.   Key words : operational audit, effectiveness, efficiency, SP2D Non Belanja Pegawai, condition, criteria, cause, effect and recommendation
Pengaruh Persepsi Privasi, Persepsi Keamanan, Persepsi Kepercayaan, Persepsi Risiko, Persepsi Kegunaan Dan Persepsi Kemudahan Penggunaan Terhadap Minat Penggunaan E-commerce Krisnu Putra Yutadi; Lutfi Haris
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 1: Semester Ganjil 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (648.169 KB)

Abstract

Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi minat dalam penggunaan e-commerce dengan menggunakan model  Technology Acceptance Model  (TAM) yang dikembangkan oleh Davis pada tahun 1989.  Penelitian ini dilakukan pada mahasiswa Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya (JAFEB UB) yang telah mengetahui transaksi  e-commerce. Sebanyak 242 data mahasiswa yang telah menggunakan  e-commerce  diolah dengan menggunakan Partial Least Square (PLS). Hasil analisis untuk model ini menunjukkan bahwa minat penggunaan  e-commerce  dipengaruhi secara positif oleh konstruk persepsi privasi, konstruk persepsi kepercayaan, konstruk persepsi risiko, konstruk persepsi kegunaan, dan konstruk persepsi kemudahan. Sedangkan konstruk persepsi keamanan tidak memberikan pengaruh positif terhadap minat penggunaan  e-commerce. Implikasi dari penelitian ini relevan bagi pihak manajemen dan analis sistem  e-commerce  agar memperhatikan kembali faktor persepsi privasi, persepsi kepercayaan, persepsi risiko, persepsi kegunaan, dan persepsi kemudahan dalam penerapan dan mengembangkan sistem transaksi  e-commerce.Kata Kunci: persepsi privasi, persepsi keamanan, persepsi kepercayaan, persepsi risiko, persepsi kegunaan, persepsi kemudahan, minat , e-commerce.
OPERATIONAL AUDIT OF SP2D NON BELANJA PEGAWAI PUBLISHING SERVICE IN SEKSI PENCAIRAN DANA KPPN (Case Study in Kantor Pelayanan Perbendaharaan Negara (KPPN) Malang) Hayadi, Fajar Islakh; Haris, Lutfi
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Operational Audit of the service functions of publishing SP2D non Belanja Pegawai in Seksi Pencairan Dana KPPN Malang aims to assess the extent of service has run effectively and efficiently then identify any weaknesses found and make recommendations in order to achieve effectiveness and efficiency services. The research method used is descriptive qualitative approach to case study. Research data comes from study of documentation,  literature studies, field observation and interviews with the internal part of  KPPN Malang. Data analyzing process used a qualitative analysis method by compared four audit operational findings  elements called the conditions, criteria, causes and effects during the first half of 2013. The result of research showed that publishing SP2D non Belanja Pegawai in Seksi Pencairan Dana KPPN Malang service in the first half 2013 ineffective because (1) Timeliness of completion of SP2D Non Belanja Pegawai under 90%  (2)  Inconsistency in the implementation of SOP (3) the absence of restrictions on access entertainment in service hours (4) Coordination delays in the completion of the corrected letter of SP2D Non Belanja Pegawai returns correctly and on time (5) The rate of return SPM which have been accepted by Front Office high. And the another result of research was inefficient because (1) use of the number of employees was not optimal (2) Layouts existing has not supported line balancing on the middle office in order to achieve accuracy completion period of SP2D Non Belanja Pegawai. Based on these conditions, the authors provide some recommendations and options for improvement to be used as a consideration in the future.   Key words : operational audit, effectiveness, efficiency, SP2D Non Belanja Pegawai, condition, criteria, cause, effect and recommendation
Pengaruh Persepsi Privasi, Persepsi Keamanan, Persepsi Kepercayaan, Persepsi Risiko, Persepsi Kegunaan Dan Persepsi Kemudahan Penggunaan Terhadap Minat Penggunaan E-commerce Yutadi, Krisnu Putra; Haris, Lutfi
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi minat dalam penggunaan e-commerce dengan menggunakan model  Technology Acceptance Model  (TAM) yang dikembangkan oleh Davis pada tahun 1989.  Penelitian ini dilakukan pada mahasiswa Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya (JAFEB UB) yang telah mengetahui transaksi  e-commerce. Sebanyak 242 data mahasiswa yang telah menggunakan  e-commerce  diolah dengan menggunakan Partial Least Square (PLS). Hasil analisis untuk model ini menunjukkan bahwa minat penggunaan  e-commerce  dipengaruhi secara positif oleh konstruk persepsi privasi, konstruk persepsi kepercayaan, konstruk persepsi risiko, konstruk persepsi kegunaan, dan konstruk persepsi kemudahan. Sedangkan konstruk persepsi keamanan tidak memberikan pengaruh positif terhadap minat penggunaan  e-commerce. Implikasi dari penelitian ini relevan bagi pihak manajemen dan analis sistem  e-commerce  agar memperhatikan kembali faktor persepsi privasi, persepsi kepercayaan, persepsi risiko, persepsi kegunaan, dan persepsi kemudahan dalam penerapan dan mengembangkan sistem transaksi  e-commerce.Kata Kunci: persepsi privasi, persepsi keamanan, persepsi kepercayaan, persepsi risiko, persepsi kegunaan, persepsi kemudahan, minat , e-commerce.
Co-Authors Fajar Islakh Hayadi Krisnu Putra Yutadi