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All Journal Seminar Nasional Aplikasi Teknologi Informasi (SNATI) Jurnal Akuntansi & Auditing Indonesia Wahana Riset Akuntansi Gadjah Mada International Journal of Business Journal of Indonesian Economy and Business Kajian Bisnis STIE Widya Wiwaha Jurnal Ekonomi Dan Bisnis The Indonesian Journal of Accounting Research Jurnal Ekonomi Indonesia Akuntansi dan Teknologi Informasi Jurnal Riset Akuntansi dan Keuangan ABIS: Accounting and Business Information Systems Journal

Didi Achjari

Fakultas Ekonomika Dan Bisnis Universitas Gadjah Mada

Author-ID : 3278316

Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 24 Documents Claim Missing Document

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Penerapan sistem enterprise resource planning: dampak terhadap kinerja keuangan perusahaan Cornelia Endra Kristianti; Didi Achjari
Jurnal Akuntansi dan Auditing Indonesia Vol. 21 No. 1 (2017)
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.vol21.iss1.art1

This study aims to investigate the impact of implementation of Enterprise Resource Planning (ERP) system toward Â companyâ€™s financial performance. The company's financial performance is measured by the ratio of labor productivity (LP), Return on Assets (ROA), Net Profit Margin (NPM), Account Receivable Turnover (ART), and Inventory Turnover (IT). Sample used in this study are 34 public listed companies that have implemented ERP system in the period of 2002-2013. Data were analyzed by comparing the company's financial ratios for 3 years before and after ERP implementation. The results show that productivity, receivables and inventory management are improved after ERP implementation. Unfortunately, the current research fail to show that there is an increase in companyâ€™s profitability after the implementation.

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

Structural Equation Modeling (SEM) adalah salah satu cara analisis data multivariat yang popular di kalangan peneliti di bidang bisnis, seperti akuntansi dan sistem informasi. Para peneliti sebelumnya telah mengenal SEM berbasis kovarian seperti yang digunakan dalam LISREL dan AMOS. Sebenarnya masih ada lagi jenis SEM yaitu yang dikenal sebagai Partial Least Squares (PLS). Jenis ini menawarkan alternatif terhadap SEM berbasis 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 termasuk prosedur evaluasi modelnya juga dibahas.

POTENSI MANFAAT DAN PROBLEM DI E-COMMERCE Didi Achjari
Journal of Indonesian Economy and Business (JIEB) Vol 15, No 3 (2000): July
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (164.675 KB)

The advanced technology of internet has brought the new way of business by introduction of the e-commerce. Nevertheless, it has potential impact on both ways, positive and negative. From the positive side, it can be utilised to enhance overall company’s performance. However, it has a lot of potential problems as well, such as cybertax, security and audit trail. Therefore, everyone who involves in the e-commerce should account for those issues to reduce or mitigate its impact.

PEMANFAATAN INTERNET UNTUK RISET DAN IMPLIKASI TERHADAP RISET AKUNTANSI Didi Achjari
Journal of Indonesian Economy and Business (JIEB) Vol 15, No 2 (2000): April
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (218.725 KB)

Rapid development of internet technology can influence the way we do research. Yet there are some weaknesses of research by using internet such as anonymity, demography of respondent, accessibility, risk of plagiarism, and reliability, the benefit is obvious. Academic staffs, researchers or students are advantaged since they can use it for referencing tool, on-line database, mailing list and media for sampling dissemination. Indeed, this paper discuss the implication of internet development on accounting research since there are a lot of accounting related resources in the web that can be found easily by using on-line database or search engine.

CONTROL ISSUES IN MULTINATIONAL ORGANIZATION Didi Achjari
Journal of Indonesian Economy and Business (JIEB) Vol 14, No 3 (1999): July
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (72.104 KB)

Globalisasi di dunia usaha bisnis meningkatkan peran penting pengendaliandi organisasi atau perusahaan multinasional karena perbedaan yang dimilikinyadibanding dengan yang lokal atau domestik. Perusahaan multinasional mempunyailingkungan usaha yang berbeda di dalam hal-hal tertentu, misalnya: cara merekaberkomunikasi untuk mengatasi perbedaan lokasi dan waktu, perbedaan carapengukuran kinerja di antara kantor cabang perusahaan, dan budaya yang akanmempengaruhi cara berinteraksi. Faktor-faktor tadi akan tampak dalam halpemilihan bentuk perusahaan, mekanisme pengendalian dan tingkat pengendalian didalam kantor cabang. Hal yang penting bagi perusahaan multinasional dalammemilih bentuk kerja sama adalah tingkat kepercayaan, dan tingkat pemahamannyaterhadap situasi dan kondisi kantor cabang atau anak perusahaan.

DAMPAK PENGUMUMAN PENERAPAN TEKNOLOGI INFORMASI TERHADAP NILAI PERUSAHAAN Mohamad Herdratmoko; DIDI ACHJARI
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 INDIKATOR NONKEUANGAN DAN KEUANGAN TERHADAP KINERJA PERUSAHAAN (KOMPARASI EMPIRIS: INDONESIA, VIETNAM, DAN MALAYSIA) Didi Achjari; Sri Suryaningsum
Jurnal Ekonomi Dan Bisnis Vol 10, No 1 (2012): Jurnal Ekonomi dan Bisnis, Maret 2012
Publisher : Fakultas Ekonomi Universitas Pekalongan

The effect of indicators non-financial and financial Implementation has been interesting topics in Indonesia,Malaysia, and Vietnam. The current study aims to investigate transparation of indicators non-financial andfinancial especially in telecommunication and technology industry sector. The indicators of non-financial are measured using some surrogates such as corporate action, GCG elements inorganization structure, Bureau van Dijk Electronic Publishing (BvDEP) independence indicator, and auditedfinancial report result. The indicator of financial is measured using one surrogate as return of total assets. Samples used in this studyare telecommuncation and technology companies from three countries are Indonesia, Malaysia, and Vietnam.Data obtained from OSIRIS database from year 2005 to 2007 is examined using regression analysis. This study result is factors that influence net profit in Indonesia, Malaysia, and Vietnam are vary. In Indonesia,independence indicator and corporate action affect net profit. In Malaysia, the influencing factors are corporateaction, independence indicator, financial report result, and return of total assets. Meanwhile, in Vietnam,corporate actions, the number of GCG members and return of total assests influence the net profit oftelecommunication and technology companies.Keywords: indicators of financial & non-financial, telecommunication and technology industry, Indonesia, Vietnam, Malaysia.

Implementation of Good Corporate Governance and Financial Performance: Lessons from Telecommunication and Technology Sector in South East Asia Didi Achjari; Sri Suryaningsum; Ratna Candra Sari
The Indonesian Journal of Accounting Research Vol 12, No 3 (2009): IJAR September 2009
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.211

Implementation of Good Corporate Governance (GCG) has been interesting topics in Indonesia as well as in many other countries. The current study aims to investigate GCG implementation especially in communication and technology companies in ASEAN countries. GCG implementation is measured using some surrogates such as corporate action, GCG elements in organization structure, public ownership, audited financial report, and return of total assets. Samples used in this study are technology and telecommunication companies from six ASEAN countries. Data obtained from OSIRIS database from year 2005 to 2007 is examined using regression analysis. The study finds factors influencing net profit vary across the countries. In Indonesia, public ownership and corporate action affect net profit. In Malaysia, the influencing factors are corporate action, public ownership independence, quality of audited financial report, and return of total assets. Meanwhile, in Singapore the significant factors are corporate action, public ownership independence, and return of total assets. Further, Thailand's results show that all variables are significant. However, Philippine's results suggest that not all variables are significant. Lastly, in Vietnam, corporate actions, the number of GCG members and return of total assets influence the net profit.

Pelaporan Statistik Structural Equation Modeling:Temuan dari Tiga Jurnal Bisnis Didi Achjari
The Indonesian Journal of Accounting Research Vol 6, No 3 (2003): JRAI September 2003
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.104

There are extensive sets of statistics in structural equation modelling, particularly the covariance-based one. Researchers, therefore, may or may not report all these statistics due to some reasons. This paper aims to investigate the way these sets of statistics are reported in business journals. Data were collected from three business journals since 1998 until June 2003 editions. As a result, sample consisted of 12 papers were obtained, which then was analysed in two phases. Firstly, they were analysed in terms of the comprehensiveness of model fit report. Secondly, the report of other important statistics was also assessed. To conclude, this study indicates these papers present statistics of the structural equation modelling in many ways. Further, the findings call for more attention toward appropriate statistical reporting in this regard.

PEMANFAATAN INTERNET SEBAGAI SARANA PENDUKUNG PENDIDIKAN DI PERGURUAN TINGGI Eka Prastya; Didi Achjari
Akuntansi dan Teknologi Informasi Vol. 7 No. 1 (2008): Volume 7, No. 1, Mei 2008
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

The use of internet perticulary in higher education has been pervasive. The current study examines some factors that can affect accounting students' internet uses. The research model includes Internet Usage as the dependent variable. Meanwhile, the independent variables are Instruction of Lecturer, Availability, Outcome Expectations, and Internet Self-Efficacy. The study employed questionnaire survey that was administered to 128 undergraduate students at Accounting Department Universitas Gadjah Mada. The results of this study suggest that Instruction of Lecturer, Availability, and Internet Self-Efficacy, are the antecedents of Internet Usage. Unfortunately, the current research indicates a weak support toward Outcome Expectations. In conclusion, despite of abundant benefits of the internet, university students may not be interested to use it unless the lecturers ask them to do so and university provides the facilities. Students' Self-Efficacy also plays an essential role in the Internet Usage.

Co-Authors Alam, Azim Fairus Arief Andani Hidayat Cornelia Endra Kristianti Eka Prastya Endah Widowati Enggar Hestu Nugroho Herdratmoko, Mohamad Juliwati Limbong Mohamad Herdratmoko Mohammed A. Quaddus Mohammed A. Quaddus Negoro, Aulia Rahmadiani Ratna Candra Sari Ratna Dewi Kusumawati Sri Suryaningsum Sri Suryaningsum SRI SURYANINGSUM Suratman Suratman Willy Abdillah

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