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All Journal Jurnal Riset Ekonomi dan Bisnis Jurnal Akuntansi dan Bisnis
Ehrmann Suhartono
Program Studi Akuntansi, Universitas Teknologi Yogyakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Model-Model Public Private Partnership pada Sektor Pelayanan Air Bersih Ehrmann Suhartono
Jurnal Akuntansi dan Bisnis Vol 5, No 1 (2005)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v5i1.22

Abstract

This article tries to provide a sight on public private partnership and its forms in water sector. The article begins with the definition of public private partnership and then go on through its forms, namely; service contract, build-operated transfer contract, concession, joint ventures and community based provision with their examples in several countries.
Pengaruh Motivasi terhadap Hubungan Kejelasan Sasaran Anggaran dan Partisipasi Penyusunan Anggaran dengan Akuntabilitas Kinerja Instansi Pemerintah Ehrmann Suhartono
Jurnal Akuntansi dan Bisnis Vol 6, No 2 (2006)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v6i2.44

Abstract

This study tries to understand and prove the influences of (1) local government budget goal clarity and local government budget participation on local government institution’s performance accountability (2) motivation on the relation of budget goal clarity and budget participation as well as local government institution’s performance accountability. The subjects of this study are 148 middle and lower managers in local government institutions including section heads/department heads/sub-section head in governmental institutions under the municipality and regencies in the Special Provinces of Yogyakarta. The results show that budget goal clarity and budget participation influence local government institution’s performance accountability. Then motivation acts as moderating variable in the relation of local government budget goal clarity and local government budget participation with local government institution’s performance accountability.
ANALISIS TECHNOLOGY ACCEPTANCE MODEL APLIKASI LINKAJA Anggit Esti Irawati; Ehrmann Suhartono
Jurnal Riset Ekonomi dan Bisnis Vol 13, No 3 (2020): DESEMBER
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/jreb.v13i3.2861

Abstract

Potensi penggunaan e-money sangat besar dan menarik perhatian sebagai cara pembayaran alternatif di seluruh dunia. Pemerintah melalui Bank Indonesia menggerakkan masyarakat untuk melakukan Gerakan Nasional Non Tunai (GNNT). Namun, hanya lapisan masyarakat tertentu yang sudah terbiasa menggunakan transaksi dengan e-money. Sebagian masyarakat beranggapan bahwa transaksi pembayaran menggunakan e-money masih terdapat banyak kekurangan. Penelitian ini bertujuan untuk menguji Technology Acceptance Model (TAM) yaitu perceived ease of use dan perceived usefulness, selain itu juga menambahkan perceived risk untuk mengetahui pengaruh terhadap attitude toward using dan actual use terhadap penggunaan aplikasi LinkAja. Metode analisis menggunakan Structural Equation Modeling (SEM) dengan alat analisis SmartPLS. Penelitian ini dilakukan dengan metode survei dan sampel diambil menggunakan teknik purposive sampling terhadap responden yang menggunakan aplikasi LinkAja di seluruh Indonesia. Responden yang diperoleh sebanyak 200 responden. Hasil penelitian menunjukkan bahwa perceived ease of use dan perceived usefulness berpengaruh positif signifikan terhadap attitude toward using dan actual use. Perceived risk tidak berpengaruh signifikan terhadap actual use aplikasi LinkAja.
Co-Authors Anggit Esti Irawati