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All Journal EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Akuntansi dan Bisnis Journal Of Business, Finance, and Economics (JBFE)

Prihatnolo Gandhi Amidjaya

Universitas Sebelas Maret

Author-ID : 2889381

Economics, Econometrics & Finance

Published : 3 Documents Claim Missing Document

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Efektivitas Integrasi Sistem Informasi Perencanaan, Penatausahaan, dan Akuntansi: Studi pada Universitas Sebelas Maret Muhtar Muhtar; Sutaryo Sutaryo; Prihatnolo Gandhi Amidjaya
Jurnal Akuntansi dan Bisnis Vol 20, No 2 (2020)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

The existence of an empirical study on the effectiveness of information systems is necessary for university that implements an integrated information system in planning, administration and finance. This study comprehensively evaluates the effectiveness of integrated information system in Universitas Sebelas Maretand explores its determinants. The analysis results show that the implementationof integrated information system in Univerasitas Sebelas maret is considered to be effective, both in terms of informationquality, informationusefulness, user satisfaction, impact on individuals, and impact on entities. Furthermore, we find that system quality and management support had positive effect on information systemseffectiveness. This research contributes to the practice and development of integrated information systems at Universitas Sebelas Maret through relevant policies and contributes to enriching the literature on information systems studies in higher education institutions.Keberadaan studi empiris mengenai efektivitas sistem informasi sangat diperlukan bagi Universitas Sebelas Maret (UNS) sebagai salah satu perguruan tinggi negeri terkemuka di Indonesia yang menerapkan sistem informasi terintegrasi perencanaan, penatausahaan, dan keuangan. Penelitian ini secara komprehensif mengevaluasi efektivitas sistem informasi terintegrasi UNS serta mengeksplorasi lebih dalam mengenai faktor-faktor yang mempengaruhinya. Hasil analisis menunjukkan bahwa sistem informasi yang diterapkan di UNS dinilai telah efektif, baik dari segi kualitas informasi, kegunaan informasi, kepuasan pengguna, dampak bagi individu, dan dampak bagi entitas. Selanjutnya, ditemukan bahwa kualitas sistem dan dukungan manajemen berpengaruh positif pada efektivitas sistem informasi. Penelitian ini memberikan kontribusi bagi praktik dan pengembangan sistem informasi terintegrasi di UNS melalui kebijakan-kebijakan yang relevan serta berkontribusi memperkaya literatur studi sistem informasi di institusi perguruan tinggi.

DETERMINANTS OF AUDIT QUALITY: THE EFFECT OF OWNERSHIP STRUCTURE AND AUDIT COMMITTEE ACTIVITIES Agnes Silvia Ananda; Nurmadi Harsa Sumarta; Kingkin Kurnia Trio Satriya; Prihatnolo Gandhi Amidjaya
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 6 No 3 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

This study examines the effect of ownership structure and audit committee activities on audit quality in Indonesian listed companies. The ownership structures studied consisted of managerial, institutional, government, foreign, and family ownership. The population of our study consists of 506 listed companies in Indonesian Stock Exchange between 2015 and 2020 with 317 total samples. Audit quality is proxied by the earnings surprise benchmark. Ownership structure is measured using the percentage of ownership. Audit committee activity is measured using the number of meetings held. Research data is analyzed with logistic regression analysis using SPSS statistic program. Our findings suggest that managerial, institutional, foreign, and family ownership as well as audit committee activities significantly affect audit quality while government ownership does not have significant effect. The findings of this research are designed to give information and feedback on the company's shareholders, assist the organization in delegating audit committee responsibilities, and provide readers with extra knowledge.

ICT Usage and MSEs Growth: Evidence from Indonesia Sutaryo Sutaryo; Muhtar Muhtar; Jaka Winarna; Prihatnolo Gandhi Amidjaya
Journal Of Business, Finance, and Economics (JBFE) Vol 6 No 2 (2025): Desember : Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v6i2.7344

This study aims to examine the influence of the level of ICT usage in a region on the MSEs growth in Indonesia using a quantitative approach. This study uses secondary provincial-level data obtained from the Statistics Indonesia (BPS) and the Financial Services Authority (OJK), which are analyzed using descriptive statistics, correlation, and panel data regression. The study findings indicate that the level of ICT usage in a region has a positive effect on the MSEs growth in Indonesia. However, there are differences in the impact between regions, where the positive effect of ICT usage on MSE growth is consistent in the west Indonesia region, but not significant in the east Indonesia region. The researcher recommends that the government and other stakeholders pay more attention to the development of ICT infrastructure in Indonesia, particularly improving ICT in eastern Indonesia to create equality in technology utilization. In addition, increasing digital literacy and training for MSEs in Indonesia is crucial so they can utilize technology optimally. Thus, it is hoped that the positive effect of ICT usage on MSEs can be felt evenly throughout Indonesia.

Co-Authors Agnes Silvia Ananda JAKA WINARNA Kingkin Kurnia Trio Satriya Muhtar Muhtar Nurmadi Harsa Sumarta, Nurmadi Harsa Sutaryo Sutaryo

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