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The Role of Perceived Usefulness on User Satisfaction of Regional Finance Information System Utama, Sendy Cipta; Purnomosidhi, Bambang; Andayani, Wuryan
Jurnal Economia Vol 13, No 2: October 2017
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (863.89 KB) | DOI: 10.21831/economia.v13i2.15172

Abstract

Abstract: The Role of Perceived Usefulness on User Satisfaction of Regional Finance Information System. This study aims to investigate empirically the influence of system quality, information quality, service quality and perceived usefulness on user satisfaction of the Regional Finance Information System. This study also examines the role of perceived usefulness on the effect of system quality, information quality, service quality on user satisfaction. Analysis technique using SEM (Structural Equation Modelling). Data were gathered from 147 staff of the finance management on all Regional Unit in Pemerintah Kota Batu. The samples selected by judgment sampling method. The findings show that the better of information quality and the higher of the user's perceived that the information systems were useful will increase user satisfaction. In addition, information quality will increase user trust on its support to decision making. Thus, will effect on the increase of user satisfaction. Keyword: System Quality, Information Quality, Service Quality, Perceived Usefulness, User SatisfactionAbstrak: Peran Mediasi Kegunaan Persepsian pada Kepuasan Pengguna Sistem Informasi Keuangan Daerah. Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh kualitas sistem, kualitas informasi, kualitas layanan dan kegunaan persepsian terhadap kepuasan pengguna Sistem Informasi Keuangan Daerah (SIKD). Penelitian ini juga menguji peran mediasi kegunaan persepsian pada pengaruh kualitas sistem, kualitas informasi, kualitas layanan terhadap kepuasan pengguna SIKD. Teknik analisis menggunakan SEM (Structural Equation Modelling). Data didapatkan dari 147 staff pengelola keuangan daerah di seluruh Satuan Kerja Perangkat Daerah (SKPD) di Pemerintah Kota Batu. Sampel dipilih dengan metode judgment sampling. Hasil penelitian menunjukkan semakin baik kualitas informasi dan semakin tinggi kepercayaan pengguna bahwa sistem informasi bermanfaat akan meningkatkan kepuasan pengguna. Selanjutnya, Informasi yang berkualitas akan meningkatkan kepercayaan penggunanya bahwa informasi yang digunakan sebagai dasar pengambilan keputusan semakin baik sehingga berdampak pada meningkatnya kepuasan pengguna. Kata kunci: Kualitas Sistem, Kualitas Informasi, Kualitas Layanan, Kegunaan Persepsian, Kepuasan Pengguna
Revisiting The Effects of Corporate Social Responsibility on Financial Perfomance: Organizational Culture as a Moderating Variable Ardiniamalia, Utari; Ghofar, Abdul; Andayani, Wuryan
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 8, Issue 2, December 2023
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v8i2.46049

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This research aims to examine the influence of corporate social responsibility on financial performance and explore the effect of organizational culture as a moderating variable. This research uses a sample of banking companies listed on the Indonesia Stock Exchange in 2017-2021. Measuring corporate social responsibility uses content analysis with the help of a checklist. Financial performance is measured using return on assets (ROA). Testing in this research uses multiple regression methods and moderated regression analysis (MRA). Based on the purposive sampling method, 105 observations were obtained during the research period. The research results show that corporate social responsibility does not affect financial performance. Clan, adhocracy, and hierarchy cultures strengthen the relationship between corporate social responsibility and financial performance. Market culture does not enhance the relationship between corporate social responsibility and financial performance.
DETERMINANTS OF HEAVILY DAMAGED FIXED ASSETS MANAGEMENT SUCCESSFUL MODERATED BY LEADER COMMITMENT Yulianti, Lia; Andayani, Wuryan; Ghofar, Abdul
Jurnal Apresiasi Ekonomi Vol 12, No 3 (2024)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v12i3.824

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The objective of this research is to examine the effect of human resource (HR) competence, supervision and control, and regulation on successful damaged fixed assets management moderated by leader commitment in central government. The research was conducted at the Ministry of Public Works and Housing (PUPR) with 139 respondents whose selection was carried out with certain criteria or judgmental sampling method. The sample consists of employees who are accustomed to processing damaged fixed assets management so that they are expected to have a good understanding of State-Owned Assets (BMN) management. The data analysis method uses SEM-PLS with the help of the SmartPLS 3.0 program. The results showed that HR competence, supervision and control, and regulation positively affect the successful damaged fixed assets management. Furthermore, leader commitment as a moderating variable cannot strengthen the relationship between HR competence on the successful damaged fixed assets management, weaken the relationship between supervision and control on the successful damaged fixed assets management, but can strengthen the relationship between regulation on the successful damaged fixed assets management.
PEMBERDAYAAN UMKM KABUPATEN MALANG MELALUI PENYELENGGARAAN SOSIALISASI DAN BAZAR DI LINGKUNGAN MAHASISWA Andayani, Wuryan
PROFICIO Vol. 5 No. 1 (2024): PROFICIO: Jurnal Abdimas FKIP UTP
Publisher : FKIP UNIVERSITAS TUNAS PEMBANGUNAN SURAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36728/jpf.v5i1.2913

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Penelitian ini bertujuan utuk mendeskripsikan strategi dalam memberdayakan Usaha Mikro Kecil dan Menengah (UMKM) di Kabupaten Malang melalui pelaksanaan sosialisasi dan bazar di lingkungan mahasiswa. UMKM memiliki peran penting dalam perekonomian di Indonesia, tetapi seringkali menghadapi tantangan dalam hal pemasaran dan akses pasar. Penelitian ini bertujuan untuk menganalisis dampak dari penyelenggaraan sosialisasi dan bazar terhadap pemberdayaan UMKM. Metode pelaksanaan pengabdian berupa Service Learning (SL) melalui kegiatan bazar serta memberikan sosialisasi mengenai pemberdayaan UMKM Kabupaten Malang. Kegiatannya berupa penyelenggaraan Bazar, sekaligus pelatihan mengenai pengelolaan UMKM berbasis teknologi digital marketing dalam pemasaran produk. Hasilnya menunjukkan bahwa program dan pelatihan yang dijalankan sudah efektif dan bermanfaat bagi pelaku UMKM. Kegiatan bazar memberikan platform bagi pelaku UMKM memasarkan produk, meningkatkan penjualan, memperluas jangkauan pasar dan memahami preferensi pasar. Pendekatan ini berpotensi diterapkan untuk pemberdayaan UMKM di Kabupaten Malang.
Pengaruh Budaya Organisasi, Strategi Bisnis Dan Ketidakpastian Lingkungan Terhadap Kualitas Sistem Informasi Akuntansi Manajemen Novennia, Rievandra Devita; Andayani, Wuryan
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 1 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2022.1.1.6

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This study examines the effect of organizational culture, business strategies, and environmental uncertainty on the quality of management accounting information systems. This study employs a causal quantitative approach. The data are collected through a survey by distributing questionnaires. The object of the study involves PT Petrosea Tbk, which includes the samples of 40 respondents of finance and accounting division employees selected through a purposive sampling technique. The data are analyzed by multiple linear regression. The results of the analysis revealed that all hypotheses were accepted and affected the quality of management accounting information systems, implying that (1) stronger organizational culture in the company leads to a higher quality of the management accounting information system, (2) better business strategy leads to the higher quality of the management accounting information system, and (3) higher environmental uncertainty increases the number of competitors impacting on the delay in providing accurate information for the company. Abstrak Penelitian ini bertujuan untuk menguji pengaruh budaya organisasi, strategi bisnis dan ketidakpastian lingkungan terhadap kualitas sistem informasi akuntansi manajemen. Jenis penelitian ini adalah penelitian kuantitatif dengan studi kausal. Metode pengumpulan data menggunakan metode survei yang dilakukan dengan cara menyebarkan kuesioner. Objek dalam penelitian ini adalah PT Petrosea Tbk dengan total responden sebesar 40 orang. Sampel dalam penelitian ini adalah karyawan tetap yang berada di divisi keuangan dan akuntansi pada PT Petrosea Tbk. Sampel dalam penelitian ini dipilih menggunakan teknik purposive sampling. Analisis yang dilakukan adalah menggunakan metode regresi linear berganda. Berdasarkan hasil analisis diperoleh kesimpulan bahwa seluruh hipotesis yang dibuat diterima dan memiliki pengaruh terhadap kualitas sistem informasi akuntansi manajemen. (1) semakin kuat budaya organisasi dalam perusahaan, maka semakin tinggi pula kualitas sistem informasi akuntansi manajemen di sebuah perusahaan, (2) semakin baik strategi bisnis yang dimiliki, maka semakin tinggi pula kualitas sistem informasi akuntansi manajemen, (3) semakin tinggi ketidakpastian lingkungan, maka semakin banyaknya jumlah pesaing yang akan berdampak pada terhambatnya penyediaan informasi yang akurat bagi perusahaan.
Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas, dan Reputasi KAP terhadap Audit Delay Maylansri, Roro Ayu; Andayani, Wuryan
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 3 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2022.1.3.56

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This study aims to examine the effect of company size, profitability, solvability, and public accounting firm reputation on audit delay. This study involves secondary data obtained from the company’s official website, www.idx.co.id. The samples include 38 trade, service, and investment companies listed on the Indonesia Stock Exchange from 2018 to 2020 selected through the purposive sampling method. The results of the multiple regression analysis indicated that profitability with the proxy of return on assets (ROA), solvability with the proxy of debt to assets ratio (DAR), and audit firm reputation had a significant negative effect on audit delay. Whilst, company size with the proxy of the natural logarithm of the total assets had no effect on audit delay.
The Effect Of Corporate Governance On Company Performance Among Indonesian Public Company Reynaldi, Alessandro; Andayani, Wuryan
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 4 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2022.1.4.71

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This study aimed to examine the effect of good corporate governance on company performance in property and real estate companies in 2016-2018. The independent variables are managerial ownership, institutional ownership, independent commissioner, and company size, and the dependent variable is the company's performance as measured using ROA. Company data were accessed through www.idx.co.id. Sampling was done by purposive sampling. The research sample consisted of 59 companies. This study used Multiple Linear Regression Analysis to test the effect of independent variables on the dependent. The results show that managerial ownership, institutional ownership, and independent commissioners have a positive effect on company performance.   Abstrak Penelitian ini bertujuan untuk menguji pengaruh good corporate governance terhadap kinerja perusahaan pada perusahaan property dan real estate tahun 2016-2018. Variabel bebasnya adalah kepemilikan manajerial, kepemilikan institusional, komisaris independen, ukuran perusahaan, dan variabel terikatnya adalah kinerja perusahaan yang diukur dengan ROA. Data perusahaan diakses melalui www.idx.co.id. Pengambilan sampel dilakukan secara purposive sampling. Sampel penelitian terdiri dari 59 perusahaan. Penelitian ini menggunakan Analisis Regresi Linier Berganda untuk menguji pengaruh variabel independen terhadap dependen. Hasil penelitian menunjukkan bahwa kepemilikan manajerial, kepemilikan institusional, komisaris independen berpengaruh positif terhadap kinerja perusahaan.
Penerapan Prinsip Transparansi Dan Akuntabilitas Dalam Pengelolaan Dana Desa (Studi Kasus: Nagari Aie Angek, Kecamatan Ⅹ Koto, Ka-bupaten Tanah Datar, Provinsi Sumatera Barat) Alvin; Andayani, Wuryan
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 1 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2023.2.1.109

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This study aims to understand the implementation of transparency and accountability principles in village fund management through a qualitative case study. The data, collected from documentation and interviews with Nagari officials and Nagari Aie Angek people, are analyzed by interactive model in three stages, including data reduction, presentation, and conclusion. This study applies Ellwood's theory of public accountability in Mardiasmo describing 4 dimensions of public accountability. The test results exhibited that the transparency and accountability principle implementation in the fund management of Nagari Aie Angek was conducted horizontally to the community and vertically to the Regency Government in accordance with Minister of Home Affairs Regulation Number 113 of 2014 and Law Number 6 of 2014. However, the Nagari Aie Angek Government must improve information about Nagari fund management and knowledge of the principles of transparency, and accountability in Nagari financial management. Abstrak Penelitian ini bertujuan untuk memahami penerapan prinsip transparansi dan akuntabilitas dalam pengelolaan keuangan desa. Metode penelitian yang  digunakan adalah  kualitatif dengan  pendekatan studi  kasus,  teknik pengumpulan data menggunakan dokumentasi dan wawancara yang dilakukan kepada Perangkat Nagari dan masyarakat Nagari Aie Angek. Teknik analisis data dalam penelitian ini menggunakan analisis data interaktif melalui tiga tahap yaitu reduksi data, penyajian, dan penarikan kesimpulan. Teori  yang digunakan adalah teori akuntabilitas publik Ellwood dalam Mardiasmo yang melihat akuntabilitas publik dari 4 dimensi akuntabilitas publik. Hasil pengujian menunjukkan bahwa penerapan prinsip transparansi dan akuntabilitas dalam pengelolaan keuangan Nagari Aie Angek dijalankan secara horizontal kepada masyarakat dan secara vertikal kepada Pemerintah Kabupaten sesuai dengan Peraturan Mendagri Nomor 113 Tahun 2014 dan Undang-Undang Nomor 6 Tahun 2014. Meskipun demikian, Pemerintah Nagari Aie Angek harus meningkatkan informasi tentang pengelolaan keuangan Nagari dan pemahaman tentang prinsip transparansi, akuntabilitas pengelolaan keuangan Nagari.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2019-2021 Ibrahim, Ahmad Dzaky; Andayani, Wuryan
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 3 No. 1 (2024): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2024.3.1.204

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Profitability exhibits company management’s efficiency and effectiveness in utilizing assets and managing its operational activities. This study aims to test and provide empirical evidence of the effect of corporate social responsibility disclosure, firm size, and leverage on the profitability of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019, 2020 and 2021. Involving the sample of 15 companies selected through purposive sampling method with predetermined criteria. The secondary data of annual reports and sustainability reports are analyzed quantitatively by multiple linear regression utilizing IBM Statistical Package for Social Science (SPSS) software. The test results indicate that Corporate Social Responsibility disclosure and firm size have no effect on profitability while leverage has a negative effect on profitability.
Cooperatives Growth or Togetherness: Which One Do You Choose? Musmini, Lucy Sri; Ludigdo, Unti; Roekhudin, Roekhudin; Andayani, Wuryan
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 3 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2023.2.3.276

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In practice, growth and togetherness have a trade-off implication for cooperatives. As an economic organization, cooperatives need to gain a profit for their growth, however, they should prioritize togetherness as well. This study explores how cooperatives determine their main goal, between growth and togetherness. A qualitative approach with the phenomenological method is employed in this research. This method explores phenomena, based on the experience of the research subject to reveal a form of awareness related to the research object. The study results indicate that the goal of realizing togetherness in cooperatives is more important than the growth goal. However, in practice, policies prioritizing togetherness in cooperatives align with the goals of cooperative development. Cooperative financial management should consider the value of togetherness in making policies for receiving and disbursing funds. Cooperative financial management that prioritizes the value of togetherness can indirectly encourage cooperative growth. This paper shows that it is important to prioritize the value of togetherness in cooperative financial management to actualize its identity. Cooperatives prioritizing the value of togetherness in cooperative financial management policies can encourage the maintenance of cooperative solidarity and independence values. Abstrak Dalam praktiknya, pertumbuhan dan kebersamaan mempunyai implikasi trade-off bagi koperasi. Sebagai organisasi ekonomi, koperasi perlu mencari keuntungan untuk pertumbuhannya, namun tetap mengedepankan kebersamaan. Penelitian ini bertujuan untuk mengeksplorasi bagaimana koperasi menentukan tujuan utamanya, antara pertumbuhan dan kebersamaan. Pendekatan kualitatif dengan metode fenomenologis digunakan dalam penelitian ini. Metode ini mengeksplorasi fenomena, berdasarkan pengalaman subjek penelitian untuk mengungkap suatu bentuk kesadaran terkait objek penelitian. Hasil penelitian menunjukkan bahwa tujuan mewujudkan kebersamaan dalam koperasi lebih penting dibandingkan tujuan pertumbuhan. Namun dalam praktiknya, kebijakan yang mengedepankan kebersamaan dalam koperasi selaras dengan tujuan pengembangan koperasi. Pengelolaan keuangan koperasi hendaknya mempertimbangkan nilai kebersamaan dalam mengambil kebijakan penerimaan dan pencairan dana. Pengelolaan keuangan koperasi yang mengedepankan nilai kebersamaan secara tidak langsung dapat mendorong pertumbuhan koperasi. Tulisan ini menunjukkan pentingnya mengedepankan nilai kebersamaan dalam pengelolaan keuangan koperasi untuk mewujudkan jati diri koperasi. Koperasi dengan mengedepankan nilai kebersamaan dalam kebijakan pengelolaan keuangan koperasi dapat mendorong terpeliharanya nilai solidaritas dan kemandirian koperasi.
Co-Authors . Rosidi Abdul Ghofar Ali Djamhuri Ali Hamzah Alvin Amiroh Nur Amaliyah Anelies Yustisia Anggraini, Rosalina Yuri Ardiniamalia, Utari Arum Prastiwi Aulia Fuad Rahman Bambang Purnomosidhi Bambang Subroto Bambang Subroto Bambang Subroto Bambang Subroto Deepa Sayeesha Segara Demas Taufiq Suganda Deuis Fitriani Dipayana, Muhammad Avicinna Dwi Anggraini, Septia Endang Mardiati Eris Nanda Mufarikha Erwin Saraswati Eza Gusti Anugerah Fachruddin Nur Fajriana, Nadia Fauziah, Aminatul Tanaya Fawwaz, Faiq Muhammad Fernandez, Felix Hadi Gina Zahira Gugus Irianto Hariadi, Bambang Harning Priyastuty I Wayan Pradnyantha Wirasedana Ibrahim, Ahmad Dzaky Iqbal Lhutfi Iwan Triyuwono Jogiyanto Hartono Kartika Putri Kumalasari Lia Yulianti Lilik Purwanti Lucy Sri Musmini M. Iswahyudi Made Sudarma Maharani Wuryantoro Mariatul Ulfa Mansyur Marshaninda, Fayyaza Ghania Mayasari, Rosalina Pebrica Maylansri, Roro Ayu Melinda Ibrahim Muhammad Ikbal Muhammad Rusydi Aziz Nadia Fajriana Namla Elfa syariati Novennia, Rievandra Devita Nur, Fachruddin Rachmawati Rachmawati Rahmah, Layla Fatimah Retno Wulandari Reynaldi, Alessandro Rita Sari Roekhudin, Roekhudin Romadhan, Fadilatur Rosidi Rosidi Salsabilla, Shafira Saputra, Ahmad Yamin Sari Atmini Septilia Woro Anggini Setiyono Miharjo Sheila Gita Aditya Sidarta, Alphasyah Lazuardy Simamora, Masrowaty Rebecca Siregar, Mercy Irene Christine Sony Warsono Supriyadi Supriyadi Sutrisno T Sutrisno T Sutrisno T Sutrisno T Sutrisno T, Sutrisno T Syafiqah, Intan Syaiful Iqbal Tael Batak, Felicia Andrea Tifani Hestikawati Tri Gunarsih Trisno, Sutrino Unti Ludigdo Utama, Sendy Cipta Wirawan Purwa Yuwana Wulan Retnowati Wuryantoro, Maharani Yanti Nova Lita Simorangkir Yusifa Pascayanti Yuwana, Wirawan Purwa Yuwana, Wirawan Purwa Zamal, Syahrul