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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Studi Pemerintahan JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Journal of Accounting and Investment JBTI : Jurnal Bisnis : Teori dan Implementasi JMMR (Jurnal Medicoeticolegal dan Manajemen Rumah Sakit) Riset Akuntansi dan Keuangan Indonesia Public Health of Indonesia Jurnal Akuntansi dan Ekonomika Syntax Literate: Jurnal Ilmiah Indonesia Jati: Jurnal Akuntansi Terapan Indonesia Muhammadiyah International Journal of Economics and Business Jambura Journal of Health Sciences and Research Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi Mega Aktiva: Jurnal Ekonomi dan Manajemen Jurnal Akuntansi Reviu Akuntansi dan Bisnis Indonesia Jurnal Ilmiah Ekonomi Manajemen : Jurnal Ilmiah Multi Science Improvement: Jurnal Manajemen dan Bisnis Journal AK-99
Rizal Yaya, Rizal
Universitas Muhammadiyah Yogyakarta
Humanities Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : Journal of Accounting and Investment

 1 
Kesenjangan Harapan Antara Nasabah dan Manajemen terhadap Penyampaian Informasi Keuangan dan Non Keuangan Bank Syariah Yaya, Rizal; Abdurahim, Ahim; Nugraha, Danang Aji
Journal of Accounting and Investment Vol 8, No 1: January 2007
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (379.787 KB)

Abstract

The use of revenue sharing between depositors and the bank in the operation of Islamic Banks, has created an agency problem. Regarding with this problem, Banks should provide both financial and non financial information for the depositors. This research tries to find out the possibility of the existence of expectation gap in the information provided by banks as the provider of information to the depositors as the user of the information. Based on assimetry information theory, depositors as a party with less information, would  demand more information to the banks. However for some reasons, banks might restrict the information provided to the depositors. One hundred ninety-two depositors and one hundred thirty-eight staffs of Islamic banks in Yogyakarta and Surakarta has been surveyed with questionnaire. This research used independent sample t-test in analyzing the expectation gap of the two groups. The result shows that (1) the user of information have significantly  less expectation than the provider of  financial information, (2) there is no expectation gap between the user and the provider of banks’  information in non financial information  
Exploration of the challenges and benefits of implementing management accounting information systems in private higher education institutions: A case study at University X Mawarti, Anggis; Yaya, Rizal
Journal of Accounting and Investment Vol. 26 No. 2: May 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i2.26301

Abstract

Research aims: This study investigates the implementation of the Management Accounting Information System (MAIS) within Private Higher Education Institutions (PHEIs), emphasizing identifying its advantages, the challenges encountered, and strategies for optimizing its effectiveness. Design/Methodology/Approach: This research adopts a qualitative approach, utilizing in-depth interviews with key stakeholders to gather comprehensive insights. Employing a case study approach, the research focuses on University X to examine the role of MAIS in enhancing operational efficiency and supporting informed financial decision-making. The informants in this study are nine persons, including administrators and academic officials.Research findings: The findings reveal that although the MAIS has notably enhanced financial transparency and operational efficiency, several challenges remain, most notably internal limitations related to inadequate human resource capacity in system utilization and external barriers stemming from rigid regulatory frameworks.Theoretical contribution/Originality: This study offers novel critical and theoretical reasoning on exploring the challenges and benefits of implementing MAIS based on the Resource-Based View (RBV) theory and the Technology Acceptance Model (TAM).Practitioner/Policy Implication: Private Higher Education Institutions (PHEIs) should actively seek opportunities for collaboration with financial institutions and technology partners to enhance access to development financing. Furthermore, a comprehensive assessment of security measures and risk mitigation strategies is necessary for implementing MAIS, given the critical importance of data protection in digital financial environments.Research limitation: This study does not delve deeply into the technological dimensions of system security, particularly the risks associated with cyberattacks and the corresponding mitigation strategies in the context of MAIS implementation.
Co-Authors Aji, Nugroho Bayu Alek Murtin, Alek Arrasyid, Raihan Rizqy As’ari, Tengku Muhamad Hasan Budianto, Muhammad Raihandra Putra Danang Aji Nugraha, Danang Aji Diah Savitri, Diah Edi Supriyono Fathul Huda Anjumi, Fathul Huda Firman Pribadi Furqaini, Nisa Hafiez Sofyani Hanifa, Zulfaiq Shafiyya Hasan, Faradillah Hawwa, Rinanda Salsabiil Ilham Maulana Saud, Ilham Maulana Jati, Dita Kusuma Lestari, Rohmaida Lintang Nurul Annisa, Lintang Nurul Mariska Urhmila, Mariska Marwati, Triani Maryandi, Muhammad Samsul Mawarti, Anggis Nadia Ramadhani Nosihana, Ariefia Pradibta, Annisa Ayu Purnami, Kartika Dewi Putra, Adli Zuliansyah Rizkiyah, Nisa Rudy Suryanto, Rudy Santosa Santosa Tensia, Kurnia Oktavianti Wiwik Kusumawati, Wiwik