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Dul Muid
Dosen FE UNDIP Semarang
Economics, Econometrics & Finance

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PENGARUH PENGGUNAAN KOMPUTER TERHADAP KINERJA DAN KEPUASAN KERJA AKUNTAN PUBLIK : COMPUTER ANXIETY DAN ATTITUDE TOWARD USING MICRO COMPUTER SEBAGAI VARIABEL INTERVENING Rr. Sri Handayani; Warsito Kawedar; Dul Muid
Jurnal Dinamika Ekonomi & Bisnis Vol 1, No 2 (2004)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v1i2.34

Abstract

AbstractThe purpose of this study is to investigate the public accountants' perceptions to the microcomputer in relation with its affect to their work outcomes, job sati faction and job performance. A conceptual model of the interrelation between perception, anxiety, attitude, microcomputer use and work outcomes is developed in this study. Mail survey is used to collect the data.The result shows that toward using computer directly affect job performance and job satisfaction. Extend using computer directly affect to job performance but does not affect job satisfaction. Toward using computer have significant effect  to extend  using  computa  Higher level of computer anxiety is negatively affected by perceived  ease of use, but computer anxiety is not affected by perceived usefulness. Computer anxiety also does not have significant effect to toward using compute1: Higher levels of perceived ease of used and perceived usefulness heighten individuals' positive attitudes toward using computer. Perceived ease of used and perceived usefulness does not affect extend  using microcomputer. Keywords:       Perceived usefulness. perceived  ease of used, extend using microcomputer, toward using compute1; job pe1forma11ce, job satisfaction.
AUDIT UNTUK PERUSAHAAN KECIL Dul Muid
Jurnal Dinamika Ekonomi & Bisnis Vol 3, No 2 (2006)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v3i2.61

Abstract

AbstractThe obligations placed upon the auditor by the companies acts have universal application, and the some requirements for the audit at annual financial statement apply to all companies irrespective of their size However, in practice, there may be many different between the audits of large and small companies In general ihe audit of small companies bear wry little resemblance in scope, conduct and purpose to the audit of their large counterpart, other than la the production oj an audit report which refers to the some legal requirementsArising out of general concern about the legislative burden placed upon unall companies, the need for the publication ofa/ull set of annual Jlnanciul statements has been questioned, linked to this discussion is ihe issue of what is the purpose oj the audit of small companies. where, lit many cases, the managers and shareholders are the same small group of individualSo. for reasons to do with both the usefulness and the practice of auditing, the nature of the audit of small companies requires assessmentKeywords   Auditor, Audit, Smallcompanies
Co-Authors Rr. Sri Handayani Warsito Kawedar