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Pengaruh Komitmen Manajemen, Kemampuan Teknik Personal Dan Information Technology Sophistication Pada Kinerja Sistem Informasi Akuntansi Luh Gede Ira Pratiwi Swara; Ni Luh Sari Widhiyani
E-Jurnal Akuntansi Vol 28 No 1 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v28.i01.p27

Abstract

This study aims to empirically the effect of management commitment, personal technical skills and information technology sophistication on the performance of accounting information systems in rural banks in Badung Regency. The population of this study was 52 rural banks in Badung Regency. Sampling used saturated sample technique or census, where the entire study population will used samples, so that the samples used as many as 52 BPR. Respondents in this study then selected 3 people in each BPR. Data analysis technique used multiple linear regression analysis. The results show that: 1) management commitment has positive and significant effect on the performance of BPR accounting information systems in Badung Regency, 2) personal engineering skills have positive and significant effect on the performance of BPR accounting information systems in Badung Regency and 3) information technology sophistication positive and significant effect on the performance of the BPR accounting information system in Badung Regency. Keywords: Management commitment, personal technical ability, IT sophistication, SIA performance.
PENGARUH PARTISIPASI PENGANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN BUDAYA ORGANISASI DAN JOB RELEVANT INFORMATION SEBAGAI PEMODERASI I Gusti Ayu Sucitrawati; Maria M. Ratna Sari
E-Jurnal Akuntansi Vol 20 No 3 (2017)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect on performance budgeting partisipai manajerialdan variables influence organizational culture and job relevant information in relation moderate budgetary participation on managerial performance. Research conducted at the regional work units Badung and population used in this study is the official head of the structural level / field in Badung regency SKPD. The sample was 86 people determined using purposive sampling method. Data research data sourced from questionnaires distributed to respondents and data analysis techniques used are moderate regression analysis. The results of their research analysis found a positive effect of participation budgeting on managerial performance, organizational culture capable of moderating and strengthen the relationship between budgetary participation on managerial performance and job relevant information was not able to moderate and weaken the relationship between budgetary participation on managerial performance.
Pengaruh Partisipasi Anggaran dan Gaya Kepemimpinan Terhadap Kinerja Manajerial dengan Job Relevant Information sebagai Pemoderasi Muhammad Syukri; Ni Ketut Surasni; Lalu M. Furkan
E-Jurnal Akuntansi Vol 29 No 3 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v29.i03.p06

Abstract

The study aims to reveal the effect of budgetary participation and leadership style on managerial performance as well as the influence of job relevant information in strengthening the influence of budgetary participation relationships and leadership style on managerial performance. Sources of data in the study using a questionnaire distributed to 43 West Lombok Regency OPD. The results showed budget participation and leadership style involved managerial performance and the original sample value showed positive budget participation and leadership style related to the direction of managerial performance, work related information did not support job relevant information did not support improvement of leadership style on managerial performance and sample value Original shows negative. Keywords : Budgetary Participation; Leadership Style; Job Relevant Information Managerial Performance.
Assessing the Implementation of the Audit Management Information System (SIMAUDI) in the Directorate General of Customs and Excise Using the DeLone and McLean Model Ardi Galung Pradana; Machmudin Eka Prasetya
E-Jurnal Akuntansi Vol 34 No 11 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i11.p04

Abstract

A Management Information System (MIS) provides managers with essential tools and information to facilitate informed decision-making. This study evaluates the implementation of the Audit Management Information System (SIMAUDI) at the Directorate General of Customs and Excise (DGCE) using the DeLone and McLean Information System Success Model (ISSM). The research focuses on SIMAUDI users at the DGCE, including auditors, structural officials, and staff, with respondents selected through purposive sampling fromboth the DGCE Headquarters and Regional Offices. A mixed-methods approach was employed, combining quantitative and qualitative methodologies. Data collection involved surveys, interviews, and document analysis to capture a comprehensive understanding of the system's effectiveness. The findings reveal that system quality enhances accessibility and reliability, though challenges with outdated data persist. Information quality supports audit monitoring but requires improvement to ensure timeliness. Service quality expedites technical responses, although training opportunities remain limited. While system usage facilitates administrative tasks, its adoption is still constrained. User satisfaction is influenced by perceived efficiency, and the system's overall impact contributes to productivity but has yet to significantly reduce the manual workload. In conclusion, SIMAUDI demonstrates considerable potential to improve accountability and transparency in the audit process. However, regular evaluation and continuous improvements are essential to optimize its performance and fully realize its benefits.
PENGARUH PARTISIPASI ANGGARAN, JOB RELEVANT INFORMATION DAN ASIMETRI INFORMASI PADA BUDGET SLACK Ida Bagus Agung Adi Prasetya; I Ketut Muliartha RM
E-Jurnal Akuntansi Vol 20 No 2 (2017)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2017.v20.i02.p25

Abstract

ABSTRAK Penelitian ini dilakukan di hotel bintang 3,4 dan 5 Kota Denpasar karena adanya penurunan tingkat peghunian pada kamar hotel padahal jumlah wisatawan yang berkunjung ke Provinsi Bali meningkat sebesar 6,24% dari tahun sebelumnya. Untuk mencapai tujuan penelitian ini yaitu menggunakan metode purposive sampling dengan kriteria 12 hotel berbintang 3, 4 dan 5 di kota Denpasar yang telah beroperasi selama dua tahun dan kriteria responden berjumlah 50 responden yang semuanya adalah kepala departemen yang berpartisipasi dalam pembuatan anggaran yang telah menjabat minimal satu tahun. Pengumpulan data dilakukan dengan menyebarkan kuesioner secara langsung kepada pihak hotel di Kota Denpasar. Teknik analisis yang digunakan adalah regresi linier berganda.Hasil analisis menunjukkan bahwa partisipasi dalam pembuatan anggaran tanpa adanya pengawasan dari atasan dapat mebuka kesempatan bagi pihak yang berpartisipasi untuk melakukan budget slack dengan adanya informasi asimetri yang berbeda dari pihak principal dan agent sehingga informasi yang disampaikan berbeda dari informasi yang sebenarnya, hal tersebut dapat menimbulkan slack pada anggaran, perlu adanya job relevant information dalam pembuatan anggaran sehingga manajer dapat menyampaikan informasi yang sebenarnya dalam berpartisipasi pembuatan anggaran dan memperkecil kemungkinan terjadinya budget slack. Penelitian ini menyimpulkan bahwa partisipasi anggaran dan asimetri informasi berpengaruh positif pada budget slack dan job relevant information yang tinggi berpengaruh negatif pada budget slack. Kata Kunci: asimetri informasi, job relevant information, budget slack , partisipasi anggaran
The Impact of Financial Distress, Free Cash Flow, Information Asymmetry, and Firm Size on Real Earnings Management Istiqomah Adi Luhung; Shinta Permata Sari
E-Jurnal Akuntansi Vol 34 No 9 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i09.p07

Abstract

Companies sometimes experience unfavourable situations, prompting managers to involve themselves in preparing financial reports to engage in earnings management practices. The existence of earnings management practices arises due to the influence of several factors. This research aims to examine the influence of financial distress, free cash flow, information asymmetry, and firm size on real earnings management. The population of this study comprises consumer non-cyclicals companies listed on the Indonesia Stock Exchange from 2020 to 2022. Purposive sampling was utilized as the sampling technique, resulting in a total sample of 64 companies. Multiple linear regression was employed as the analysis technique. The results of this research indicate that financial distress and free cash flow do not have a positive effect on real earnings management. Meanwhile, information asymmetry and firm size have a negative effect on real earnings management. Keywords: Asymmetry Information, Financial Distress, Firm Size, Free Cash Flow, Real Earning Management.
Causality of Financial Literacy and Non-Financial Information to Investment Decisions (Experimental Study) Ahmad Alfiyan; Fadlil Abdani
E-Jurnal Akuntansi Vol 33 No 2 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i02.p08

Abstract

The Covid-19 outbreak has hit various sectors of the economy, such as the capital market. The decline in IHSG made the number of investors increase to 15.96%. However, the increase in the number of investors is not supported by good financial literacy and sufficient non-financial information. If it is associated with signal theory, a person will react when he hears certain information that has an impact on his investment decisions. The purpose of this study is to test the main effect and interaction effect of financial literacy variables and non-financial information on investment decisions using experimental study research methods. This study used a factorial pattern of 2 x 2 between-subject and the sample used was 5th semester students. The data analysis technique will use Analysis of Variance (ANOVA) The results of the main effect state that the two variables have an influence on investment decisions while the interaction effect does not occur between the two variables on investment decisions. Keywords: Financial Literacy; Non-Financial Information; Financial Decisions
Analysis of Management Information System Utilization for Learning Outcome Evaluation and Student Welfare Enhancement Rohman, M Kholilur
Education and Sociedad Journal Vol. 1 No. 1 (2023): July - December
Publisher : Al-Qalam Institue

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61987/edsojou.v1i1.526

Abstract

This study aims to analyze the use of Management Information Systems (MIS) in evaluating learning outcomes and its implications for student welfare in Madrasah Aliyah. This study departs from the challenges faced by teachers and students in managing academic data and learning evaluations that are still carried out manually. The conventional evaluation process often affects administrative efficiency and the quality of interaction between teachers and students. Thus, the implementation of MIS is expected to improve evaluation efficiency, administrative accuracy, and provide a positive impact on student learning motivation and welfare. This study uses a qualitative approach with a descriptive type, combining data collection techniques in the form of interviews, observations, and documentation to explore the perspectives of teachers and students on the use of MIS. The results of the study indicate that the implementation of MIS can improve efficiency in the evaluation process, reduce administrative errors, and accelerate the provision of feedback to students. In addition, MIS also contributes to increasing student learning motivation, because they can quickly identify their shortcomings and make improvements before the final exam. This study is expected to provide an important contribution in describing how technology can improve the quality of learning and student welfare, especially in the madrasah environment, as well as provide recommendations for the development of more optimal educational technology infrastructure in Islamic schools.
PEMBELAJARAN BACA TULIS AL-QUR’AN MENGGUNAKAN MEDIA BERBASIS ICT (INFORMATION AND COMMUNICATION TECHNOLOGY) DAN KURRASAH AT THORIQOH AL-HAMIDIYAH FI TAHSINIL KITABAH AL-I’TIYADIYAH DI SEKOLAH MENENGAH PERTAMA (SMP) PLUS DARUS SHOLAH JEMBER nisa', qonitatun
IJIT: Indonesian Journal of Islamic Teaching Vol 4 No 2 (2021): Indonesian Journal of Islamic Teaching
Publisher : Pendidikan Islam Pascasarjana IAIN Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35719/ijit.v4i2.1587

Abstract

Pembelajaran Baca Tulis Al-Qur’an menggunakan media berbasis ICT (Information And Communication Technology) dan KurrasahAt Thoriqoh Al-Hamidiyah Fi Tahsinil Kitabah Al-I’tiyadiyah Di Smp Plus Darussholah Jember”. Tesis. Program studi pendidikan agama islam pascasarjana UIN KHAS Jember. Pembimbing I. Dr. H. Mashudi, M. Pd, pembimbing II. Dr. H. Ubaidillah, M. Ag.
Enhancing Public Information Disclosure through the Implementation of SP4N-LAPOR! Using the E-GovQual Model: A Case Study of the Pamekasan District Communications and Informatics Department Heru Irianto; Fierda Nurany; Laili Dwi Agustina
Soshum: Jurnal Sosial dan Humaniora Vol. 15 No. 1 (2025): March 2025
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/soshum.v15i1.44-52

Abstract

This study examines the implementation of the SP4N-LAPOR! Application using the E-GovQual model to enhance public information disclosure at the Pamekasan Regency Communication and Information Office. Employing a qualitative research method with a descriptive approach, data were collected through interviews, observations, and documentation. The study's analysis followed the data reduction, data presentation, and conclusion process. The research framework was based on the E-GovQual model, which consists of four key variables with 21 attributes. The findings indicate that the implementation of SP4N-LAPOR! Aligns with Pamekasan Regent Regulation No. 19 of 2022, which governs the Public Service Complaint Management Action Plan for 2020–2024. The analysis of the four E-GovQual variables reveals that: (1) Efficiency—SP4N-LAPOR! has enhanced the effectiveness of complaint handling and overall public service improvement; (2) Trust—the commitment of the Communication and Information Office ensures data security and proper application use; (3) Service Excellence—the system provides efficient and timely services to the community; and (4) Citizen Support—employees actively manage the application, delivering responsive and user-centred services. Overall, the implementation of SP4N-LAPOR! has significantly contributed to broader and more equitable public information disclosure, supporting sustainable governance and improved public service delivery in Pamekasan Regency.

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