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Electronic Commerce Success Model: A Search for Multiple Criteria Achjari, Didi; Quaddus, Mohammed A.
Gadjah Mada International Journal of Business Vol 6, No 1 (2004): January-April
Publisher : Master of Management, Faculty of Economics and Business, Universitas Gadjah Mada

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The current study attempts to develop and examine framework of e-commerce success. In order to obtain comprehensive and robust measures, the framework accomodates key factors that are identified in the literature concerning the success of electronic commerce. The structural model comprises of four exogenous variables (Internal Driver, Internal Impediment, External Driver and Exgternal Impediment) and one endogenous variable (Electornic Commerce Success) eith 24 observed variables. The study that was administered within large Australian companies using questionaire survey concluded that benefits for both internal organization and external parties from the use of e-commerce were the main factor tro predict perceived and/or expected success of electronic commerce.

PARTIAL LEAST SQUARES: ANOTHER METHOD OF STRUCTURAL EQUATION MODELING ANALYSIS Achjari, Didi
Journal of Indonesian Economy and Business Vol 19, No 3 (2004): July
Publisher : Journal of Indonesian Economy and Business

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Structural Equation Modeling (SEM) adalah salah satu cara analisis data multivariatyang popular di kalangan peneliti di bidang bisnis, seperti akuntansi dan sistem informasi.Para peneliti sebelumnya telah mengenal SEM berbasis kovarian seperti yang digunakandalam LISREL dan AMOS. Sebenarnya masih ada lagi jenis SEM yaitu yang dikenalsebagai Partial Least Squares (PLS). Jenis ini menawarkan alternatif terhadap SEMberbasis kovarian yang persyaratan penggunaannya cenderung lebih banyak dan rumit.Paper ini bertujuan untuk memberikan pemahaman mengenai Partial Least Squares.Berbagai aspek PLS seperti manfaat, keterbatasan, persyaratan penggunaan termasukprosedur evaluasi modelnya juga dibahas.Keywords: Structural Equation Modeling (SEM), LISREL, Partial Least Squares (PLS),Research Methodology, Reflective and Formative Indicators

DAMPAK PENGUMUMAN PENERAPAN TEKNOLOGI INFORMASI TERHADAP NILAI PERUSAHAAN Herdratmoko, Mohamad; ACHJARI, DIDI
Jurnal Riset Akuntansi dan Keuangan Vol 4, No 1 (2008): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2008.41.139

Nowadays, orgonizations tend to invest highty in infprmation technologt However the notion of podrctivity puadox indicates that the investments may not attain intended results. past studies show that the relationship between IT investment and productivity/company perform{mce shows mixed results. This stt$t aims to investigate-market reaction towwds IT implementatibn (mnotn cement in the context of Indonesia.The implementation is expected to provide a signal to tie market since it may have information content of pontential future economic benefits. The current research employs datafrom Inionesia stock Exchange fformerly btown as Bursa Efek Jakarta - BEq. The ziest was used to analyze the data. unfortunately, data analysis results indicate that the average abnormal rehnn before (t-1) and afier (t+t) the doy ofonnouncem9yt has no significant dffirence. The results suggest lhat iT implementition announcement have no- information-iontent for Indonesia's capital market/investor Lesson learnedfrom the current ,iray, is that, in the cgwext of Indonesia, IT implementation is not perceived tolead to produc"tivity improvement.Keywords : e-business, IT implementation, event study, productivity paradox, Jakarta Stock Exchange (Bursa Efek Jakarh), market reaction, IT investment.

PENGARUH INVESTASI TEKNOLOGI INFORMASI TERHADAP EFISIENSI ORGANISASI Arief Andani Hidayat; Didi Achjari
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 25 No 2 (2017): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

The relationship between information technology (IT) investment and non-financial measures of organizations has been studied mostlyin the developed countries. These studies are mostly conducted in the context of banking, securities and manufacture sectors. Therefore, a study that examine the impact of IT investments in the context of developing countries and other sectors,such as higher educationwill be worth studied. The current study is empirically examined the relationship between IT investment and organizational efficiency in public sector. Eighteen Faculties within Universitas Gadjah Mada (UGM) which is one of the autonomous state owned universities in Indonesia have been used as sampel. Data were obtained from year 2013 to 2015. Data were analyzed using panel data regression. The result shows that IT investment positively affects efficiency in the entity.

Faktor-faktor Penentu Penggunaan World Wide Web sebagai Sarana Pendukung Pendidikan: Studi Empirik Mahasiswa Akuntansi di Yogyakarta Enggar Hestu Nugroho; Didi Achjari
Seminar Nasional Aplikasi Teknologi Informasi (SNATI) 2004
Publisher : Jurusan Teknik Informatika, Fakultas Teknologi Industri, Universitas Islam Indonesia

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The Internet, especially World Wide Web (WWW) has been used extensifely in manyfields including higher education. In this regard, business students are amongst the activeuser of the Internet because it can provide up-to-date information about business from allover the world. The current study that uses Davis’ TAM as a framework investigates the impactof external variables - such as internet self-efficacy, search engine knowledge, systemquality characteristics - on the use of WWW as the learning support tool. Respondents whowere accounting students from several universities in Yogyakarta were obtained using quotasampling method. Of the 240 sent questionnaires, 158 usable responses were obtained. Theresults of data analysis using multiple regressions indicate that all but one hypothesis aresupported.Keywords: Internet, World Wide Web (WWW), Technology Acceptance Model (TAM), e-Learning, student, accounting.

Pengukuran Konsep Efektivitas Sistem Informasi: Penelitian Pendahuluan Endah Widowati; Didi Achjari
Seminar Nasional Aplikasi Teknologi Informasi (SNATI) 2004
Publisher : Jurusan Teknik Informatika, Fakultas Teknologi Industri, Universitas Islam Indonesia

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Previous studies provide information system effectiveness measures. The current studyattempts to validate these measures in the Indonesian context. Based on the ReformulatedDeLone and McLean IS Success Model, this study conducted factor analysis to obtain a numberof underlying factors as well as items included in the model. The study that was administeredusing questionnaire survey concluded that there are some exogenous variables to explainnet benefits obtained from implementing an information system, for instance managementprocess, information existence, individual actualization, and decision-making effectiveness.Keywords: IS effectiveness, factor analysis, net benefits, IT satisfaction.

Electronic Commerce Success Model: A Search for Multiple Criteria Didi Achjari; Mohammed A. Quaddus
Gadjah Mada International Journal of Business Vol 6, No 1 (2004): January-April
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

The current study attempts to develop and examine framework of e-commerce success. In order to obtain comprehensive and robust measures, the framework accomodates key factors that are identified in the literature concerning the success of electronic commerce. The structural model comprises of four exogenous variables (Internal Driver, Internal Impediment, External Driver and Exgternal Impediment) and one endogenous variable (Electornic Commerce Success) eith 24 observed variables. The study that was administered within large Australian companies using questionaire survey concluded that benefits for both internal organization and external parties from the use of e-commerce were the main factor tro predict perceived and/or expected success of electronic commerce.

Kinerja Keuangan Perusahaan Teknologi dan Telekomunikasi: Komparasi Empiris Antar Negara-Negara Asean Didi Achjari; Sri Suryaningsum
Jurnal Akuntansi dan Auditing Indonesia Vol. 12 No. 2 (2008)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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The number of information and communication technology (ICT) compa¬nies increase in ASEAN countries. The current study investigates financial perfor¬mance profile of ICT companies in ASEAN. This study, extending Machfoedz’s (1999) study, uses four indicators to assess company financial performance: very good, good, poor, and very poor. Company’s performance is assessed in regard to four factors: liquidity, solvency, total profitability, and internal profitability. Data of ICT companies from six members of ASEAN countries for year 2004, 2005, 2006, and 2007 are used. ANOVA is employed to examine four financial performance fac¬tors in six countries. Another analysis using paired T-test is performed to assess four level of company’s financial performance in six countries of ASEAN. The results of com¬pany in ASEAN level suggest (1) very good liquidity and solvency, (2) good profita¬bility. Unfortunately, external profitability shows a poor performance. In addi¬tion, the analysis on each country indicates mixed results. Finally, the results of this study can be used by government in each ASEAN country to formulate suppor¬tive environment and policy for ICT companies.Kata kunci: Information and Communication Technology Companies, ASEAN Countries, Cur¬rent Ratio, Solvency, Internal Profitabilitay, External Profitability

KESIAPAN USAHA MIKRO, KECIL DAN MENENGAH INDUSTRI KREATIF UNTUK MENGADOPSI TEKNOLOGI INFORMASI Didi Achjari; Willy Abdillah; Sri Suryaningsum; Suratman Suratman
Jurnal Akuntansi dan Auditing Indonesia Vol. 15 No. 2 (2011)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Adopsi teknologi informasi (TI) dapat dikaji dari perspektif kesiapan pengguna. Studi ini mengkaji tingkat kesiapan Usaha Mikro, Kecil, dan Menengah (UMKM) industri kreatif di Daerah Istimewa Yogyakarta (DIY) dalam mengadopsi TI. Desain dan model penelitian dikembangkan menggunakan Technology Acceptance Model (TAM) dan Technology Readiness Index (TRI). Penyampelan menggunakan prosedur non-probabilitas dengan teknik penyampelan purposif. Pengumpulan data menggunakan metoda survei kuesioner dan dianalisis menggunakan metoda Partial Least Square (PLS). Secara umum, temuan penelitian mengindikasi bahwa UMKM industri kreatif di DIY memiliki kesiapan dalam mengadopsi TI. Namun, temuan penelitian juga mengindikasi bahwa persepsi ketidaknyamanan dan ketidakamanan merupakan isu utama yang berpotensi menghambat adopsi TI oleh UMKM industri kreatif. Implikasi bagi pemangku kepentingan dan riset empiris didiskusikan lebih lanjut.Kata-kata kunci: Technology Readiness Index, Technology Acceptance Model, UMKM, Daerah Istimewa Yogyakarta.

Analisis hubungan kualitas situs web dan kualitas informasi akuntansi persepsian Juliwati Limbong; Didi Achjari
Jurnal Akuntansi dan Auditing Indonesia Vol. 18 No. 2 (2014)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol18.iss2.art2

Manager Investasi (MI) sebagai pengelola reksadana bertanggung jawab memilih portofolio investasi misal saham dan obligasi yang tersedia di pasar modal. Dalam pembentukan komposisi portofolio investasi, MI bergantung pada ketersediaan informasi emiten yang bisa diperoleh melalui situs web. Tujuan penelitian ini adalah untuk mengetahui sejauh mana pengaruh kualitas situs web emiten terhadap kualitas informasi akuntansi persepsian, dan meneliti adanya variabel pemoderasi hubungan kedua variabel tersebut. Selain itu penelitian ini juga ingin mengetahui sejauh mana pengaruh kualitas informasi akuntansi persepsian terhadap kepercayaan (trust) akan kualitas informasi akuntansi. Kuesioner disebar ke perusahaan managemen aset secara purposive sampling. Sampel penelitian ini adalah 87 perusahaan managemen aset yang terdaftar di Bursa Efek. Hasilnya adalah 33 perusahaan memberikan respon yang bisa dianalisis. Data diolah menggunakan PLS SEM. Hasil pengujian hipotesis menunjukkan Kualitas Situs Web berpengaruh positif terhadap Kualitas Informasi Akuntansi Persepsian. Sebaliknya, Asimetri Informasi Persepsian dan Kredibilitas Signal tidak terbukti memoderasi hubungan antara Kualitas Situs Web dan Kualitas Informasi Akuntansi Persepsian. Sebagai tambahan, penelitian ini menunjukkan bahwa Kualitas Informasi Akuntansi Persepsian mempengaruhi Kepercayaan (trust) para MI atas Kualitas Informasi Akuntansi emiten.Kata kunci: Kualitas Situs Web, Asimetri Informasi Persepsian, Kredibilitas Signal, Kepercayaan akan Kualitas Informasi Akuntansi.

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