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Cover JRMA Vol. 1 No. 1, Februari 2013 Mujilan, Agustinus
JRMA | Jurnal Riset Manajemen dan Akuntansi Vol 1, No 1 (2013)
Publisher : Fakultas Ekonomi dan Bisnis

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Abstract

Cover JRMA Vol. 1 No. 1, Februari 2013
KUALITAS LAYANAN INTERNET BANKING DAN KARAKTERISTIKNYA BERDASARKAN FREKUENSI PENGGUNAAN Mujilan, Agus
Widya Warta No. 01 Tahun XXXVII / Januari 2013
Publisher : Universitas Katolik Widya Mandala Surabaya Kampus Kota Madiun

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Abstract

This study reexaminesthe dimensions of Internet Banking (IB) Service Quality bythe Indonesian internet users.It analyses the impact of the frequency of IB use toward IB users’ quality perception. The internet userswere categorized into two types: IB users and non-users. An online and post mail surveyswere conducted to collect the data. The respondents were internet usersfrom: undergraduate accounting lecturers of Indonesian Catholic Universities, accounting staffs of private companies, email users, facebook users, and tokobagus users. The result indicates not all of the quality dimensions are significant. There is a different perception of IB users and non-users.Only assurance is significant for both users and non-users. The frequency of IB usealso makesa different perception on quality dimension. This study also shows that there is a different quality perception between countries. It means that studying internet banking quality or offering the internet banking serviceto customers must consider the characteristics of internet users in each area.
Cover JRMA Vol. 01 No. 2, Agustus 2013 Mujilan, Agustinus
JRMA | Jurnal Riset Manajemen dan Akuntansi Vol 1, No 2 (2013)
Publisher : Fakultas Ekonomi dan Bisnis

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Abstract

Cover JRMA Vol. 01 No. 2, Agustus 2013
POSISI SISTEM INFORMASI SEBAGAI AKTIVA DAN BIAYA PADA PELAPORAN KEUANGAN Mujilan, Agustinus
Widya Warta No. 02 Tahun XXXIII / Juli 2009
Publisher : Universitas Katolik Widya Mandala Surabaya Kampus Kota Madiun

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Abstract

Information system plays a crucial role in organizations or companies. It provides information needed by organizations and managements to support the decision making. Information  system  is actually as important  as other resources such  as  manpowers,  or raw materials. Some activities involved within information system are systems analysis and design, implementation, maintenance, safeguarding, etc. This study aimed to observe the financial reports, especially those of the companies listed in the Indonesia Stock Exchange. This work tried to investigate whether or not the companies classified and presented information system in their financial reports. It focused on the analysis of the positions of assets, costs, and expenses. The result of this survey showed that most of the companies didn’t explicitly write the information system on the balance sheet or in the lost and profit reports. But, some companies wrote it in the explanation of the financial report.
Cover JRM Vol. 2 No. 2, Agustus 2014 Mujilan, Agustinus
JRMA | Jurnal Riset Manajemen dan Akuntansi Vol 2, No 2 (2014)
Publisher : Fakultas Ekonomi dan Bisnis

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Cover JRM Vol. 2 No. 2, Agustus 2014
Cover JRMA, 2015, Vol. 03 No. 01, Februari Mujilan, Agustinus
JRMA | Jurnal Riset Manajemen dan Akuntansi Vol 3, No 1 (2015)
Publisher : Fakultas Ekonomi dan Bisnis

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Abstract

Cover JRMA, 2015, Vol. 03 No. 01, Februari
Cover JRMA, 2015, Vol. 03 No. 02, Agustus Mujilan, Agustinus
JRMA | Jurnal Riset Manajemen dan Akuntansi Vol 3, No 2 (2015)
Publisher : Fakultas Ekonomi dan Bisnis

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Abstract

Cover JRMA, 2015, Vol. 03 No. 02, Agustus
Cover JRMA, 2016, Vol. 04 No. 01, Februari Mujilan, Agustinus
JRMA | Jurnal Riset Manajemen dan Akuntansi Vol 4, No 1 (2016)
Publisher : Fakultas Ekonomi dan Bisnis

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Abstract

Cover JRMA, 2016, Vol. 04 No. 01, Februari
Cover JRMA, 2016, Vol. 04 No. 02, Agustus Mujilan, Agustinus
JRMA | Jurnal Riset Manajemen dan Akuntansi Vol 4, No 2 (2016)
Publisher : Fakultas Ekonomi dan Bisnis

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Cover JRMA, 2016, Vol. 04 No. 02, Agustus
DEBIT CREDIT FRAMING EFFECT IN THE INVESTMENT ALOCATION DECISION Mujilan, Agustinus
KINERJA Vol 21, No 2 (2017): KINERJA
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v21i2.948

Abstract

This study aims to test the effect of accounting information in the investment decision if information is framed in debit or credit. Also, this study attempts to develop or formulate the framing instruments that essenced in accounting debit credit concept. The quasi experiment is applied for undergraduate accounting students. Wilcoxon ranks test is applied to test the data. The results show that there are framing effects which asset information is more favorable than liabilities, revenue information is more favorable than asset, and equity information is more favorable than asset. There is a tendency that revenue information is more favorable than expenses. This research means that there is framing effect in the accounting information when information is given separately only debit or credit, it should be reduced by giving complete information of debit credit transactions.