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PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP BUDGETERY SLACK DENGAN JOB RELEVANT INFORMATION, OPPURTUNISTIC BEHAVIOR, DAN KETIDAKPASTIAN LINGKUNGAN SEBAGAI VARIABEL PEMODERASI Tun Huseno
Jurnal Ilmiah Wahana Bhakti Praja Vol 8 No 1 (2018)
Publisher : Lembaga Riset dan Pengkajian Strategi Pemerintahan IPDN

This study aims to examine the effect of budgetary participation on budgetery slack with job relevant information, oppurtunistic behavior, and environmental uncertainty as moderating variables. This research is an explanatory research, which is a study that explains the relationship between variables through hypothesis testing. The data analyzed in this study were primary data collected through questionnaires containing a list of structured questions aimed at respondents who were selected purposively namely echelon IV and III officials in the tourism department, education offices, inspectorates, regional development planning agencies, cooperative and SMEs, numbering 70 people. The analysis technique used is the analysis of partial least square (PLS) based on variance. The results of this study are as follows: 1). Budgeting participation has a positive and significant effect on budgetary slack. 2). Job relevant information is not proven to moderate the influence of budgetary participation on budgetary slack. 3). Job relevant information has a positive and significant effect on budgetary slack. 4). Opportunistic behavior is not proven to moderate the effect of budgetary participation on budgetary slack and also has no significant effect on budgetary slack. 5). Environmental uncertainty is proven to moderate the influence of budgeting participation on budgetary slack and is pure moderation.

Peranan Guru Dalam Penggunaan Media Pembelajaran Berbasis Information And Communication Technology (ICT) Di SDN RRI Cisalak Iis Dewi Lestari
SAP (Susunan Artikel Pendidikan) Vol 3, No 2 (2018)
Publisher : Universitas Indraprasta PGRI Jakarta

The most important thing in a learning process is the teacher and learning media. Learning media appropriately selected and used by a teacher will certainly have an effect on the learning process and result. The information and Communication Technology (ICT)-based learning media is very important in the development of education. ICT is a program used as a tool for manipulating and conveying information. With ICT, the learning process in the classroom becomes easier because the knowledge and information can be manipulated, manageed and transferred easily. The ICT-based learning media can develop students' thinking skills and professionally improve the ability of teachers. Teachers become more motivated and creative during the class. The purpose of this study is to know the role of teachers in using ITC-based learning media at RRI Cisalak Elementary School. The method used in the research is a qualitative descriptive method. The research conducts in-depth interview, observation and literature review. The samples are taken using a purposive sampling technique. The data are analyzed in some steps, namely data reduction, data presentation, and conclusion. The results of the research show that teachers at SD RRI Cisalak have been able to carry out the learning process by using ICT-based learning media. Teachers play a very big role in the continuity of ICT-based learning. The role of the teacher is also supported by the school principal and school committee by increasing the number of facilities, infrastructures and ICT-based learning media in schools

Factors Influencing The Extent of Accounting Information Usage In Cooperatives In The Province of Yogyakarta Special Region Sungkono Sungkono
EBBANK Vol 4, No 2 (2013): EBBANK Vol.4 No.2 Desember 2013
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan

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Accounting information should be used by interested parties (stakeholders) as one of the basic for business decision making. In fact, accounting information has not been used optimally, especially by the principals of SMEs, including cooperatives. Many factors affect the extent of usage of accounting information, namely the scale of business, business age, type of business, manager education and training of accounting. This article presents the results of research on the factors that affect the extent of the usage of accounting information by the cooperative,it examines the influence of scale, age, business and accounting training on the extent of the usage of accounting information by the cooperative. This research took 30 cooperatives in the district of Sleman as the sample. The sampling method used was 'purposive random sampling'. The hypothesiswhich was tested with multiple regression test shows that the three factors, namely business scale, age of business and accounting training both totally and partially affect the extent of the usage of accounting information by the cooperative

THE APPLICATION OF INTERNET TECHNOLOGY AND SMS GATEWAY FOR MEMBER DATA MANAGEMENT AND INFORMATION DISSEMINATION OF PERTUNI CENTRAL JAVA Hestiningsih, Idhawati; Mardiyono, Mardiyono; Sukamto, Sukamto; Handoko, Slamet; N, Ari Sriyanto
Journal of Community Research and Service Vol 1, No 1: January 2017
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jcrs.v1i1.7029

Abstract Pertuni member data (Indonesian Blind Union) of Central Java has not been managed well, so when the institution requesting the data for researching and empowering for the blind within the country or abroad, Pertuni party can not give the accurate data. Information delivery is still using the letter sent through post office which will take a long time, so it will often lead the miscommunication and delay of the information between the board and members of the branch. The purpose of this activity is the provision of facilities supporting media data management and information dissemination member of Pertuni Central Java so it will have the better management. The results of these activities are Pertuni Central Java has the member information system and SMS Gateway system which can easily accessed by the blind.Keywords: blind, member information system, SMS Gateway

UTILIZATION OF INFORMATION TECHNOLOGY FOR REALIZATION OF GOOD GOVERNANCE IMPLEMENTATION IN THE PILOT PROJECT AREA AT RAJABASA IN BANDAR LAMPUNG Purwiyanti, Sri; Yuniati, Yetti; Permata, Diah
Journal of Community Research and Service Vol 1, No 2: July 2017
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jcrs.v1i2.9339

AbstractImplementation of good governance’s principles at Rajabasa, Bandar Lampung has not done well. It caused by the lack of communication between government (public officials) and citizens. Therefore, the purpose of this public service activity is to resolve the problem by using information technology. The activity chooses a smaller government scope, which is a neighborhood area. The activity involves two steps, which is website creation and training step. The website contains are statistic data of citizens, procedures to apply the resident documents completing with the required forms, activities announcement, interactive forum for conveying critics and suggestions between citizens and government, and promotion forum for industry players. As a result, the website successfully displays a variety of information needed by citizens, and provides a means of communication for citizens and public officials. Training step about procedure for using the website also has been done. Certainly, evaluation about the liveliness of citizens in accessing the website is still required. However, good communication, efficiency, and effectiveness can begin to form well, which leads to better implementation of good governance.Keywords: good governance, information technology, public service

Tata Kelola Evaluasi Sistem Informasi Berdasarkan Control Objective For Information And Related Technology (COBIT) Domain Deliver And Support (DS) Karuniawati, Fardiana
JURNAL AGRI-TEK Vol 16, No 1 (2015): JURNAL AGRI-TEK
Publisher : JURNAL AGRI-TEK

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Organizational’ Activity needs Information Systems to perform the processes of activities at Organizational. Design of Information Systems used to get Information Systems’s quality better. Assessment of information systems use COBIT 4.1 Domain Deliver and Support (DS) .The results of this assessment are the point priority design of Information System deliver of IT Goals and IT proccess against COBIT assessment points.Keywords: Sistem Informasi,COBIT, Plan and Organize

Exploring Information Systems/Technology Outsourcing in Saudi Organizations: An Empirical Study Ahmad A. Abu-Musa
Journal of Accounting, Business and Management (JABM) Vol 18 No 2 (2011): October
Publisher : STIE Malangkucecwara

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This research aims to identify the concept of outsourcing of systems Information Systems/Information Technology (IS/IT) and to empirically examine the main benefits and risks of domestic IS/IT outsourcing in Saudi enterprises. An empirical study using a self-administered questionnaire survey was carried out. Five hundred questionnaires were distributed to a random sample of Saudi organizations, where 160 valid completed questionnaires - representing 32% response rate - were collected and analyzed. The results of the study show that the majority of the Saudi organizations are using partial or total IS/IT outsourcing. Most Saudi organizations are pricing the IS/IT outsourcing services either on a cost based or a fixed lump sum price. The results also show that most Saudi enterprises own the data centers facilities, while a small number of organizations own the IT assets such as equipment and programs. Saudi organizations prefer best breed multiple suppliers rather than relying on one supplier to reduce the outsourcing risk. A high percentage of Saudi organizations are regionally outsourcing the development and maintenance of the software, hardware, and integrated information systems, as well as staff training and education. The findings suggest that the main advantages of IS/IT outsourcing in Saudi organizations are: enhancing organizations information technology (IT) competence, improving the original quality and efficiency of information services, increasing access to skilled IS/IT personnel and expertise, and reducing the risk of technological obsolescence. While the main risks of IS/IT outsourcing in Saudi enterprises are: the lack of commitment of service providers of the contracts items, the problems of maintaining and sustaining the confidentiality and security of information, the potential loss of a company's secrets and intellectual property, the inability to retain professional expertise and maintain critical IS/IT skills and competences, insufficient qualification of some of the providers staff, the inability of service providers to respond and react to occasional and unexpected IS/IT problems, and the loss of control over quality and the timetable of IS/IT projects From a practical standpoint, manages and practitioners alike stand to gain from the findings of this study. The results of the paper enable them to better understand and evaluate the benefits and risks of IS/IT outsourcing, and to champion IS/IT development for business success in their organizations.

Information content of intangible non-current assets : Evidence during economic crisis period in Malaysia Zaleha Abdul Shukora; Hamezah Md Nora; Muhd Kamil Ibrahim; Jagjit Kaur
Journal of Accounting, Business and Management (JABM) Vol 12 No 1 (2005): January
Publisher : STIE Malangkucecwara

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This paper examines value-relevance and information content of capitalized intangible non-current assets (INCA). Specifically, we investigate the changes in the information content of INCA due to changes in the economic environment among firms listed on the main board of Bursa Malaysia. The empirical method use time-varying and fixed effects models for the period 1995-1999. Our focus is investigating the information content of INCA during the economic crisis period of 1997-1998 in Malaysia. Based on the association of analysts earnings forecasts errors (AFE) with capitalized INCA, we find evidence of increase information content on INCA during economic crisis periods compared to pre-crisis periods.

Evaluation of The Effectiveness of Control Systems in Computerized Accounting Information Systems: An Empirical Research Applied on Jordanian Banking Sector Hayale, Talal H.; Abu Khadra, Husam A.
JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Vol 13 No 1 (2006): October
Publisher : JABM

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The objective of this study is to evaluate the level of Control Systems effectiveness in Computerized Accounting Information Systems (CAIS) that is implemented in the Jordanian banking sector to preserve confidentiality, integrity and availability of the banks data and their CAIS. An empirical survey using self-administrated questionnaire has been carried out to achieve the above-mentioned objectives. The study results reveal that Jordanian domestic banks are using effective fraud and error reduction controls. The study also reveals that these banks lack in the application of other Control System dimensions (Physical access, Logical access, Data security, Documentation standard, Disaster Recovery, Internet, communication and E-Control and Output security controls). The studys main recommendation is for Jordanian domestic banks to increase the CAIS control system strength for all dimensions, in order to avoid any possible threats that could threaten their CAIS.

The Effect of Self Efficacy and Information Quality on Behavioral Intention with Perceived Usefulness as Intervening Variable Muslichah Muslichah
Journal of Accounting, Business and Management (JABM) Vol 25 No 1 (2018): April
Publisher : STIE Malangkucecwara

The rapid development of technology requires universities to develop an integrated academic information system to support the education process. With the application of the information system, universities can provide better information services to students. The aim of this study is to examine the influence of self-efficacy and information quality on behavioral intention toward academic information system with perceived usefulness as an intervening variable. This study used survey questionnaire in collecting data from one higher institution - STIE Malangkuçeçwara(Malangkuçeçwara School of Economic). The population in this study is all students in the sixth semester. A questionnaire was administered to all 377 students, 311 were returned yielding a response rate 82.5%. This study has three significant findings. First, the direct effect of self-efficacy on behavioral intention to use academic information system (AIS) is significant. Second, the direct effect of information quality on behavioral intention to use AIS is significant. Third, The indirect effect of self-efficacy and information quality on behavioral intention to use AIS through perceived usefulness is not significant

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