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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Widya Warta JRMA (Jurnal Riset Manajemen dan Akuntansi) Kinerja Jurnal Akuntansi Multiparadigma Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JIMEK : Jurnal Ilmiah Mahasiswa Ekonomi ASAWIKA: Media Sosialisasi Abdimas Widya Karya
Mujilan, -
Prodi Akuntansi Universitas Katolik Widya Mandala Madiun
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Journal : widya warta

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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.
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.
PERAN KOMPETENSI DOSEN DALAM PEMAHAMAN KULIAH AKUNTANSI Mujilan, Mujilan; Rustiyaningsih, Sri
Widya Warta No. 02 Tahun XLII/Juli 2018
Publisher : Universitas Katolik Widya Mandala Surabaya Kampus Kota Madiun

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Abstract

This study aimed to empirically test the students' perceptions of lecturer competence in the courses they had taken. The research samples were undergraduate accounting students of Economic and Business Faculty Universitas Katolik Widya Mandala Madiun in the academic year of 2016/2017. The samples were obtained by purposive sampling method. Data were collected by distributing the questionnaire directly to the respondents. Hypothesis was tested by multiple regression analysis. The test results showed that the lecturer’s pedagogic competence, the personality competence, the professional competence and the social competence did not affect the level of the students’ understanding on accounting courses. This means that the competency instruments and the understanding of learning methods in students still need further attention. Similarly, synergy is needed among the students, the lecturers, the materials, and the methods used in the learning process.
KONSEP KESESUAIAN SISTEM ANGGARAN DAN AKUNTANSI KEUANGAN DALAM SISTEM AKUNTANSI UNIVERSITAS Mujilan, Agustinus
Widya Warta No. 01 Tahun XXXIX/Januari 2015
Publisher : Universitas Katolik Widya Mandala Surabaya Kampus Kota Madiun

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Abstract

This study aims to design a university accounting system based on budget and financial accounting reporting. It focuses on the explanation of the basic handling of accounting systemin higher learning institutes which can accommodate the budget system for financial accounting reporting of non-profit organization. Basically, this research identifies therequirement of system which suits the software generally used to handle accounting processes, such as Excel and Mysql web based. The method applied is the part of SystemDevelopment Life Cycle (SDLC), especially the analysis and design system. The results revealed the concept of accounting coding, budgeting coding, and unit coding to support theautomation system, as well as the database structure, accounting transaction processing and the form of accounting data recording. The process started with the designing of database and table structure, journal, general ledger, financial accounting reporting, and budget reporting. So, this study explained the process of transaction handling to achieve the output of budget and financial accounting reporting.
PEMOTIVASI KNOWLEDGE SHARING MANAJERIAL MELALUI MEDIA INTERNET Mujilan, Mujilan; Purbandari, Theresia
Widya Warta No. 02 Tahun XXXIX/Juli 2015
Publisher : Universitas Katolik Widya Mandala Surabaya Kampus Kota Madiun

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Abstract

This study identifies the factors that influence knowledge sharing via internet. The factors are categorized into internal motivation, external motivation, and sharing barriers. It is motivations and barriers that influence the intention of sharing through knowledge sharing attitudes. The data were collected by surveying the lecturers of S-1 Program of Accounting Department in East Java. Hypothesis testing made use of SmartPLS Graph software version 2.0. The results proved that there were factors that significantly influence the attitudes, namely perceived enjoyment in helping others as internal motivation, perceived affiliation as external motivator, and perceived loss of knowledge power as barriers for sharing. The direction of influence for the motivating factor in attitudes was positive and that for the barrier factor was negative. Attitudes had a strong positive influence on the intention of knowledge sharing. But, there was no significant influence of information technology facilities and information technology support on the attitudes of knowledge sharing. This means that there were characteristics of knowledge sharing in the context of managerial information in the lecturers of S-1 Program of Accounting Department. Some non-significant motivating variables indicated that there were unique characteristics of the respondents which might be different from those of other respondents.
PENGARUH KAPABILITAS DINAMIS, IMPLEMENTASI SAP BERBASIS AKRUAL, KUALITAS SDM TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH Rustiyaningsih, Sri; Mujilan, Mujilan
Widya Warta No. 02 Tahun XLIII/Juli 2019
Publisher : Universitas Katolik Widya Mandala Surabaya Kampus Kota Madiun

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Abstract

This study aimed to examine the effect of dynamic capabilities, accrual-based SAP implementation, and quality of human resources on the quality of local government financial reports. The samples in this study were employees in the regional apparatus organization (OPD) ofMadiun City that are directly related to the use and presentation of financial statements, namely the authority of the budget user, to the agency/office, employees in the accounting and finance division (treasurer). The sampling technique used purposive sampling with employee criteria in Madiun City OPD directly related to financial reporting, namely budget users, cusa budget users, treasurers, and the accounting department. The tests used multiple regression and path analysis.The results showed that dynamic capabilities, accrual-based SAP implementation and HR quality significantly influence the quality of financial statements. Dynamic capability has a direct effect on the quality of financial statements and is also proven to have an indirect effect on the quality of financial statements through the implementation of accrual-based SAP. Testing the variable elements of dynamic capabilities, and the results of learning capabilities and sensing capabilities affect the financial statements.
Co-Authors Candra, Ricki Handayani, Dwi Handayani, Dwi Hardianto, Syaddah Hariani, Dinar Haris Wibisono Hendratmo, Yoseph Kus Himawan, Ricky Sendi Intan Immanuela Intan Immanuela Krisnawati, Andris Mahesti, Febrijani Sri Mongilala, Maria Stella Mukti, Rhyza Rahma Muryati, Ninik Ningtias, Ariati Winda Pertiwi, Desi Prasetyo, Dedy Tri Purbandari, Theresia Purbandari, Theresia Purbandari, Theresia Purbandari, Theresia Purbandari, Theresia Putra, Erick Pradhika Rubiantoro, Surya Agung Rustiyaningsih, Sri Rustyaningsih, Sri Setiawan, Andik Sri Rustiyaningsih Sukoco, Y. Djoko Theresia Purbandari Wibisono, Haris Wibisono, Haris Yosta, Petrus Kanisius Yuwani, Dhita Rizkya