Garuda - Garba Rujukan Digital

THE IMPLEMENTATION OF ACCOUNTANCY INFORMATION SYSTEM OF MABRUR SAVINGS PRODUCT AT BANK SYARIAH MANDIRI AT BOGOR BRANCH OFFICE MUHAMMAD NUR RIZQI
The Accounting Journal of Binaniaga Vol 2, No 01 (2017): June 2017
Publisher : STIE Binaniaga

Pirgrimage (Haj’s) saving is one of common banking products. Mabrur pilgrim saving is one of the products of Bank Syariah Mandiri. Bank Syariah Mandiri has been operating this system for more than 10 years. The Accountancy Information System is an integrated system required and one of the samples is SISKOHAT. This research is discussing about the registration procedure and the payment procedure regarding regular pilgrim at Bank Syariah Mandiri which have been identified on the related flowchart. In general those two procedures have been applied properly and have become a reliable accountancy information system to prepare a financial report accordingly.Keywords : SIA, Saving Product Mabrur BSM.

THE INFLUENCE OF BUDGETING PARTICIPATION AND ASYMMETRIC INFORMATION AGAINST THE BUDGETING VARIANTS REFERS TO THE ORGANIZATION COMMITMENT AS THE INTERVENING VARIABLE OF THE SURVEY AT FOOD AND BEVERAGE COMPANY IN THE INDUSTRIAL AREA JABABEKA KARAWANG Syarief Gerald Prasetya; Yustiana Wardhani
The Accounting Journal of Binaniaga Vol 1, No 01 (2016): June 2016
Publisher : STIE Binaniaga

The study was based on the issue of managers in setting budgets often the difference (variance) is quite large and aims to demonstrate empirically the direct and indirect effects of budgetary participation and information asymmetry partially on budgetary slack. The analytical method used is path analysis with the participation of the budget, the asymmetry of information and organizational commitment as exogenous and endogenous budgetary slack variables. The sample used in this study as many as 78 people functional managers who have a tenure of more than five years, so hopefully they have experience in budgeting.The survey results revealed that the budgetary participation has positive effect directly against budgetary slack, the information asymmetry positive effect directly against budgetary slack, budgetary participation negatively impact directly on organizational commitment, the information asymmetry negative effect directly on organizational commitment, organizational commitment negatively affect directly to the budgetary slack, budgetary participation indirect positive effect on budgetary slack through organizational commitment, the information asymmetry indirect positive effect on budgetary slack through organizational commitment and it is known that the model in the study track is fit.Keywords: budgetary participation, information asymmetry, organizational commitment and budgetary gap.

PENGARUH PENGGUNAAN MATERI BACAAN BERBASIS KEARIFAN LOKAL PADA MATA KULIAH READING FOR INFORMATION Sukmawati Yasim; Rusdiah Andalucia
Al-Lisan: Jurnal Bahasa Vol 3 No 2 (2018): Al-Lisan: Jurnal Bahasa
Publisher : LP2M IAIN Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (662.092 KB)

This research aims to know (1) how significant the influence of reading text based on local wisdom in reading for information subject; (2) studentsâ€™ perception on using reading text based on local wisdom in reading for information subject. The population of this research was the second semester of students of English Education Department, social and Politic science Faculty, Western Sulawesi University by taking 50 students as samples. The research method was pre-experimental design, with pre-test, six times of treatment, and post-test. Data was collected through multiple choice and questionnaire. Data analaysis used SPSS. The result shows that t-test score and studentsâ€™ score in post-test was p< 0.05. There was significant differences of studentsâ€™ score between pre-test and post-test after the treatment with reading text based on local wisdom in Reading for Information subject. Questionaire analysis shows that studentsâ€™ perception on material using was influencing.

KARTU INDEKS DAN SOAL-SOAL TERSTRUKTUR BERBASIS (INFORMATION AND COMMUNICATION TECHNOLOGY) ICT TERHADAP HASIL BELAJAR Dian Safitri; Suaedir Bachtiar
BIOSEL (Biology Science and Education): Jurnal Penelitian Science dan Pendidikan Vol 5, No 1 (2016): BIOSEL (Biology Science and Education): Jurnal Penelitian Science dan Pendidikan
Publisher : INSTITUT AGAMA ISLAM NEGERI AMBON

The Six Sigma Approach for the Development of Accounting Information System Performance Hendra Gunawan; Himmatun Karimah
Journal of Applied Accounting and Taxation Vol 2 No 1 (2017): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

The study investigates six sigma approach in manufacturing companies to prove its influence on the development of accounting information systems performance. Total of 80 respondent data from processed questionnaire consist of low management (64%), middle management (38%) and top management (7%). Statistically significant were found for application six sigma and development of accounting information systems performance. The result shows six sigma has significant effect to accounting information system performance. The findings show that companies implement six sigma at high altitudes. Six sigma has criteria such as support and commitment from top management, organizational culture, customer focus, and training. Criteria for support and commitment from top management and organizational culture are not proven to significantly influence the development of accounting information system performance.

Internet Based Infertility Information in Bahasa Indonesia Quality Survey Hestiantoro, Andon; Kusumaningtyas, Intan
Indonesian Journal of Obstetrics and Gynecology Volume 6. No. 1. January 2018
Publisher : Indonesian Socety of Obstetrics and Gynecology

Objective: To assess the quality of websites providing informationon infertility and its management in Bahasa.Methods: Differences between website types and affiliates wereassessed for the credibility, accuracy and ease of navigation usingpredefined criteria. We used Google search engine with the keyword"infertilitas" and we assessed 50 websites in Bahasa that relates withinfertility.Results: The content credibility for most of the sites has adequatescore with range of score 60 to 80 for 68% sites. Content accuracyfor most of the sites have scores more than 60, with 24% or 12sites with scores 60 to 80 and 44% or 22 sites have scores above80. The ease of navigation for most of the sites, 47 sites or 94%has scores more than 60.Conclusion: The quality of internet based infertility information inBahasa is adequate for category credibility, accuracy and ease ofnavigation.[Indones J Obstet Gynecol 2018; 6-1: 28-33]Keywords: bahasa, infertility, information, internet, quality

PEMANFAATAN KETRAMPILAN LITERASI INFORMASI BAGI GURU-GURU SMP (INFORMATION LITERACY) (Studi di SMP Negeri 1 Jatiagung Lampung Selatan) Sugiyanta, Sugiyanta
PROSIDING KOMUNIKASI PROSIDING : AKSELERSI PEMBANGUNAN MASYARAKAT LOKAL MELALUI KOMUNIKASI DAN TEKNOLOGI INFORMASI (BUKU
Publisher : PROSIDING KOMUNIKASI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (464.186 KB)

Sumber daya manusia dalam masyarakat informasi dapat diketahui dari tingkat kesadaran, pemahaman, pengetahuan, dan pendayagunaan teknologi informasi dan komunikasi yang disebut literasi informasi. Seiring dengan perkembangan teknologi informasi dan komunikasi, konsep-konsep literasi informasi mengalami penambahan kompetensi yang ditekankan pada penggunaan teknologi. Perkembangan teknologi dewasa ini, terutama internet, telah mempengaruhi berbagai aspek kehidupan masyarakat, termasuk dalam bidang pendidikan. Sesuai dengan uraian terdahulu, maka tujuan dari kegiatan penulisan ini adalah memberikan pemahaman kepada para guru-guru SMP mengenai pentingnya keterampilan information literacy dalam rangka menggunakan informasi untuk kepentingan pembelajaran. Berdasarkan tabel di atas, secara keseluruhan focus observasi terhadap guru masih ada kekurangan dan belum bisa dikatakan berhasil yang dilaksanakan dengan diklat pada hari pertama atau atau tindakan I. guru masih malu-malu untuk mengajukan pertanyaan kepada peneliti. Kriteria penilaian 70% hasil ini mununjukan bahwa aspek yang diamati oleh penulis kepada guru belum di katakana baik karena pengamatan masih jauh dari sempurna. Berdasarkan tabel di atas, secara keseluruhan focus observasi terhadap guru peserta diklat mulai menunjukan hasil yang diharapkan dan sudah menunjukan hasil yang baik. Guru sudah mampu untuk memanfaatkan literasi informasi, meskipun masih ada sedikit kekurangan, dari hasil observasi Tindakan II hasil 95 % dapat disimpulkan diklat pemanfaatan literasi informasi sudah dapat dikatakan mengalami kemajuan dan berhasil, karena hasil penelitian mengalami peningkatan dari Tindakan pertama. Kata kunci: Literasi informasi

THE ROLE OF QUALITATIVE CHARACTERISTICS OF ACCOUNTING INFORMATION ON THE INVESTMENT EFFICIENCY AT MANUFACTURING COMPANIES IN INDONESIA Oktorina, Megawati; Rajagukguk, Lasmanita; Widyastuti, Etty
Journal Economics & Business Atmajaya Indonesia Vol 2 No 1 (2018): Journal of Economics & Business (JEBI)
Publisher : Penerbit Atma Jaya Catholic University of Indonesia

This study aims to examine whether the attributes of the quality of accounting information reflect the qualitative characteristics of financial statements and examine the effect of the quality of accounting information on investment efficiency. The attributes of the quality of accounting information are predictability, discretionary revenue, discretionary accruals. Investment efficiency is measured by investment inefficiency as underinvestment and overinvestment. The sample was a manufacturing companies listed on the Indonesia Stock Exchange in 2012 until 2015 as many as 493 observations for examine the attributes of the accounting information quality to form factors that reflect the quality of the financial statements. While the sample of 479 observations used to test the influence of the quality of accounting information against underinvestment. Observation of overinvestment was not analyzed in this study because it has only 14 observations. Data analysis technique used is factor analysis and multiple linear regression. The results showed that the three attributes of the accounting information quality form two factors, the first factor called predictability and the second factor is called discretion. Both of these factors reflect the qualitative characteristics of the accounting information. However, the quality of accounting information measured by these two factors has no significant effect on underinvestment. Likewise, the operating cycle, ROA, and age have no effect on underinvestment. Meanwhile, firm size, tangibility , and dummy loss have a significant effect on underinvestment

Development of Academic Assessment Management Information System (Case Study: KB & TK Permata Iman) Antono, Firnanda Ifitah Dewi; Wicaksono, Satrio Agung; Pinandito, Aryo
Journal of Information Technology and Computer Science Vol. 3 No. 1: June 2018
Publisher : Faculty of Computer Science (FILKOM) Brawijaya University

Education becomes an important thing to advance a nation. Therefore, everyone must follow the education level. One of education level is early childhood education. KB & TK Permata Iman which was established in 2005 is a private educational institution and focus on early childhood education. In learning evaluation, KB & TK Permata Iman still use conventional method. The conventional method takes much time because teachers need to collect daily grade until the end of a semester for final grade calculation and prepare the results in grade book. The semester learning evaluation process can be shortened and simplified using a web-based academic assessment management information system. The system can store, directly perform calculations when teachers add studentsâ€™ grade and make grade book from saved grade. From the testing result, the time efficiency increased to 94.94% when evaluating semester learning using the system and it can help the teacher to save time and do another task.

PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN JOB RELEVANT INFORMATION DAN GAYA KEPEMIMPINAN SEBAGAI VARIABEL MODERASI (Studi Empiris Seluruh Manajer Rumah Sakit Umum Pemerintah di Provinsi Riau) Idrianto, Odi; Azlina, Nur; Rusli, Rusli
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

The purpose of this research was to identify and analyze about (1) The effect of budgetary participation on managerial performance, (2) The effect of budgetary participation on managerial performance with job relevant information as moderating variable, and (3) The effect of budgetary participation on managerial performance with leadership style as moderating variable. Study was conducted at government general hospital in Riau Province, which amount to 13 general hospital. The data used in this research was primary data with questionnaire as an instrument. The method that used to the sample selection was simple random sampling. The number of samples in this research were 120 respondents. Hypothesis test used in this research was statistical t-test. Data analysis techniques used in this research was multiple linear regression analysis using Statistical Product and Service Solution (SPSS) version 17.0 for Windows as data processing software program. Results of hypothesis test using statistical ttest showed the significant value of budgetary participation variable 0.000 < 0.05, which means that H1 accepted, the job relevant information variable 0.008 < 0.05, which means that H2 accepted, and leadership style variables 0.040 < 0.05, which means the H3 accepted. The results showed budgetary participation, job relevant information, and leadership style has effect on managerial performance.Keywords : budgetary participation, managerial performance, job relevant information, and leadership style.

Filter By Year

Found 27,067 documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Filter By Year

Found 27,067 documents Search Information

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Found 27,067 documents
Search