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All Journal JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Prapti Ningsih
UPN Veteran Jakarta
Economics, Econometrics & Finance

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The Influence of Capital Expenditures, Government Size, and Audit Opinions on Disclosure of Government Financial Statements of Nusa Tenggara Prapti Ningsih
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 4 No 2 (2020): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v4i2.2488

Abstract

This study is a quantitative study that aims to examine the effect of capital expenditure as measured by total expenditure transformed to Ln capital expenditure, Government Size measured by total asets transformed to Ln total asets and Number of SKPDs, and audit opinion measured by grading levels opinion obtained by the Regency / City in Nusa Tenggara. The population in this study were all districts / cities in Nusa Tenggara 2016-2018, the sample in this study used a saturated sample. Testing the hypothesis in this study using Multiple Regression Analysis with the SPSS program. Hypothesis testing results show that (1) capital expenditure has a significant effect on the disclosure of local government financial statements (2) government size on asets does not have a significant effect on the disclosure of local government financial statements (3) government size on the number of SKPD does not significantly influence the disclosure of government financial statements regional (4) audit opinion has a significant effect on the disclosure of local government financial statements
PERANAN KEBERHASILAN PENERAPAN SOFTWARE AKUNTANSI MELALUI KUALITAS SISTEM INFORMASI , KUALITAS INFORMASI DAN PERCEIVED USEFULNESS Prapti Ningsih
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 5 No 2 (2021): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v5i2.3498

Abstract

Proses implementasi perangkat lunak akuntansi berarti bagaimana suatu perangkat lunak akuntansi dapat memfasilitasi kinerja pengguna untuk menghasilkan informasi yang berkualitas dan membantu pengguna informasi dalam pengambilan keputusan. Perusahaan dapat mengukur keberhasilan implementasi perangkat lunak akuntansi berkenaan dengan kualitas sistem informasi, kualitas informasi, dan kegunaan yang dirasakan sangat terkait dengan pengguna perangkat lunak akuntansi. Proses penerapan software akuntansi yang baik akan membantu perusahaan mencapai tujuan bisnisnya. Berdasarkan hal tersebut, penelitian ini bertujuan untuk mengalisis peneranan keberhasilan software akuntansi melalui variabel Kualitas Sistem Informasi , Kualitas Informasi dan Perceived Usefulness. Populasi dalam penelitian adalah pegawai bank yang bekerja di Jakarta Selatan. Sampel dalam penelitian ini menggunakan sampling aksidental ditujukan kepada pegawai bank yang menggunakan sistem informasi pada tahun 2021. Pengujian hipotesis dalam penelitian ini menggunakan Analisis Regresi Berganda dengan program SPSS. Hasil pengujian hipotesis menunjukan variabel , dan secara parsial berpengaruh signifikan terhadap Peranan Keberhasilan Penerapan Software akuntansi. Hasil pengujian hipotesis menunjukan bahwa (1) Kualitas Sistem Informasi berpengaruh signifikan terhadap Peranan Keberhasilan Penerapan Software akuntansi (2) Kualitas Informasi berpengaruh signifikan terhadap Peranan Keberhasilan Penerapan Software akuntansi (3) Perceived Usefulness berpengaruh signifikan terhadap Peranan Keberhasilan Penerapan Software akuntansi
KEMAMPUAN TEKNIK PERSONAL SISTEM INFORMASI, UKURAN ORGANISASI, KETERLIBATAN PEMAKAI DALAM SISTEM TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI Prapti Ningsih; Danang Mintoyuwono; Wianda Bias Intan Sepvie
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 5, No 2 (2019): Vol 5, No. 2 (2019)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (353.882 KB) | DOI: 10.34204/jiafe.v5i2.1498

Abstract

This research was conducted to examine the effect of the technical ability of personal information systems, organizational size, user involvement in the system on the performance of accounting information systems. The population in this study includes all employees who use accounting information systems, namely tellers and back offices in conventional banks in the South Jakarta area. The sampling method used in this study is Simple Random Sampling. The final data generated are 48 samples that are ready to be analyzed and tested. The analysis technique used is multiple linear regression and uses the name of the SPPS statistical application with a significance level of 5%. The results of this study indicate that (1) the technical ability of personal information systems has a significant influence on the performance of accounting information systems, (2) the size of the organization has no significant effect on the performance of accounting information systems, (3) user involvement in the system has a significant influence on accounting performance information Systems.
Co-Authors Danang Mintoyuwono Wianda Bias Intan Sepvie