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The Effect Of Hexagon Fraud Dimensions And Abuse Of Information Technology On Academic Fraud (Case Study On Feb Students Of Trisakti University) Zayyan Nailah; Murtanto Murtanto
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 4 (2023): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i4.1417

Abstract

The purpose of this study is to determine how academic fraud is impacted by hexagon fraud (Pressure, Opportunity, Rationalization, Capability, Arrogance, and Collusion) dan misuse of information technology. 103 accounting students from Trisakti University made up the sample for this study. In this study, questionnaires were given out to collect the data. This study employed multiple linear regression analysis as its analysis method. The investigation's findings, which are the exclusive conclusions of this study, are as follows: (1) pressure has no bearing academic cheating (2) opportunity has no bearing on academic cheating (3) rationalization has no bearing on academic cheating (4) Academic cheating is not considerably impacted by capability (5) Academic cheating is considerably impacted by arrogance (6) Academic cheating is considerably impacted by collusion (7) Academic cheating is not significantly impacted by misuse of information technology.
The Effect of Asymmetry Information, Company Size, Profitability, Leverage and Employee Stock Ownership Programs in Earnings Management Dhiyaa Nabiilah; Murtanto Murtanto
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 4 (2023): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i4.1436

Abstract

This research aimed to examine the effect of Asymmetry Information, Company Size, Profitability, Leverage and Employee Stock Ownership Programs on Earnings Management. The population used in this research was consumer cyclicals sector companies listed on the Indonesia Stock Exchange (BEI) from 2019 until 2021. Sample was determined by the purposive sampling method. In line with that, there was 57 companies as the sample with 171 observation data. The method of analysis used was multiple regression analysis. Based on the result of testing the hypothesis in this study indicate that Asymmetry Information, Profitability, and Employee Stock Ownership Programs has no effect on earnings management, meanwhile Compnay Size and Leverage has a negative effect on earning management.
Anlysis of Sales And Cash Receipt Accounting Information Systems In Efforts To Improve Internal Control (Case Study CV. Andalan Prima) Hiltia Feni Fitria; Ahmad Sumarlan
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 4 (2023): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i4.1464

Abstract

This research aims to find out how to apply sales accounting information system analysis and cash receipts in an effort to improve internal control at CV. Prima Mainstay. This sales and cash receipts accounting information system plays a very important role in internal control, if there is no internal system then you cannot monitor the running of a company This research was conducted at CV. Andalan Prima is a distributor that sells various kinds of plastic. This research uses a descriptive qualitative. The data collection techniques in this research are observation, interviews and documentation. Meanwhile, the data analysis technique in this research uses comparative descriptive analysis by describing or illustrating the actual state of the research object. Based on research conducted regarding the sales accounting system at CV. Andalan Prima Bengkulu found that CV. Andalan Prima in its sales activities implements a cash sales system and a credit sales system. Meanwhile, the accounting information system run by the company uses two systems, namely a manual accounting system and a computerized accounting system. The accounting function is separate from the billing function and the cash receipts function.
The Effect Of Leadership Style, Work Facilities, Use Of Information Technology, And Benefits On Employee Work Motivation In Regional Development Planning Agency Nature Fence City Fherla Yudhi Aguslan; Hardiyansyah Hardiyansyah; NIsma Aprini
Journal of Indonesian Management Vol. 3 No. 2 (2023): June
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/jim.v3i2.1239

Abstract

This study aims to determine and analyze the influence of Leadership Style, Work Facilities, Use of Information Technology, and Allowances together on Employee Work Motivation at the Regional Development Planning Board of Pagar Alam City. This study uses quantitative research methods with respondents, namely employees of the Regional Development Planning Board of Pagar Alam City, totaling 41 respondents. Tests in this study used multiple linear regression analysis with the tools of the SPSS (Special Package and Service Solution) version 26 program.The results of the study show that Leadership Style, Work Facilities, Use of Information Technology, and Allowances have proven to have a significant effect on Employee Work Motivation at the Regional Development Planning Agency of Pagar Alam City, both partially and simultaneously.
The Effect Of Information Quality And Trust In Purchasing Decisions On The Lazada Marketplace (Case Study in Students of the Faculty of Economics and Business Muhammadiyah University of Bengkulu) Adek Nurhalimah; Taufik Bustami
Journal of Indonesian Management Vol. 3 No. 2 (2023): June
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/jim.v3i2.1243

Abstract

The title of this research is the effect of Information Quality and Trust on Purchasing Decisions on the Lazada Marketplace. This research aims to determine the effect of Information Quality and Trust in Purchasing Decisions on the Lazada Marketplace. The study was conducted in December 2021 – February 2022. This research sample is a Lazada Marketplace consumer at the Faculty of Economics and Business Students at the Muhammadiyah University of Bengkulu with the number is 150 people. The sampling technique is probability sampling. The method used in this study is a quantitative method with multiple linear regression analysis using SPSS 24 for windows. Based on the results of multiple linear regression obtained the following equation form: Y = 6,350 – 0.679 (X1) – 0.288 (X2). The results of the study and hypotheses in this study show that the Quality of Information (X1) and Trust (X2) have a positive and significant effect both partially and simultaneously on purchasing decisions (Y) on the Lazada Marketplace in the Muhammadiyah University of Bengkulu environment..
Analysis of Accounting Information Systems and E-Marketing for MSMEs in Pari Village Serdang Bedagai Noviani; Hernawaty Hernawaty; Sri Wahyuni; Miftahurrahman Sinaga
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 5 No. 4 (2024): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v5i4.2131

Abstract

Micro, Small and Medium Enterprises (MSMEs) are business sectors that consistently develop in the national economy. This research was conducted on MSME actors in the village of Kota Pari Serdang Bedagai, especially palm sugar business actors. This study aims to analyse accounting information systems and e-marketing for MSMEs in Kota Pari Village, Serdang Bedagai. This type of research is descriptive using a qualitative approach. Data analysis techniques used in this study include observation, interviews, and documentation. The results of this study are that MSMEs in Kota Pari Serdang Bedagai village have not carried out Accounting Information Systems and e-marketing properly. Bookkeeping records still use notebooks whose contents are only receipts and expenses. Marketing of brown sugar in MSMEs in Kota Pari village Serdang Bedagai has also not used an e-marketing system. Marketing of brown sugar products generally still runs traditionally, namely by word of mouth, the marketing channels carried out are only from producers to collector traders. Their obstacle is the lack of knowledge about e-marketing due to the level of education and lack of socialisation about the e-marketing system. From the results of research and discussion, it is known that the level of education affects the use of accounting information systems and e-marketing.
Pengaruh Penggunaan Human Resource Information System (HRIS) Terhadap Kinerja Pegawai dengan Job Involvement Sebagai Variabel Mediasi (Studi Kasus Badan Kepegawaian Pendidikan dan Pelatihan Kota Semarang) Nanik Iriyanti; Noni Setyorini; Noventia Karina Putri
Journal of Indonesian Management Vol. 5 No. 2 (2025): June
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/jim.v5i2.2439

Abstract

Pada Penelitian yang dilakukan ini mempunyai  manfaat untuk menguji dampak dari pengaplikasian Human Resource Information System (HRIS) terhadap kinerja pegawai dengan job involvement sebagai faktor mediasi. Sampel penelitian melibatkan 64 responden dari pegawai negeri sipil yang bekerja pada instansi pemerintah Badan Kepegawaian Pendidikan dan Pelatihan Kota Semarang. Metode pada penelitian ini mengaplikasikan pendekatan secara kuantitatif dengan metode analisis PLS-SEM (Partial Least Squares-Structural Equation Modeling) menggunakan SmartPLS 4.1.1.1. Hasil studi yang telah dilakukan memberikan data bahwa HRIS memiliki pengaruh signifikan terhadap job involvement (nilai-p = 0.000) dan meningkatkan keterlibatan kerja karyawan. Job involvement juga terbukti mempengaruhi kinerja secara positif (nilai-p = 0.000), serta memediasi pengaruh HRIS terhadap kinerja secara signifikan
The Role Of Accounting Information Systems In Improving The Tax Accounting Process Ahmed Kadhim Sendw
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 7 No. 3 (2026): July
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v7i3.3966

Abstract

The research aims to demonstrate the role of accounting information systems (AIS) in improving the tax assessment process, as well as to clarify the extent of their impact on this process. Sixty survey forms were distributed to study the opinions of the staff of the General Tax Authority and were statistically analyzed to test research theories. The researcher touched several deductions, the most significant being that the use of AIS by the tax administration will enhance trust between the parties involved in the tax assessment process, namely the taxpayer and the tax administration. Additionally, the relevance of accounting information helps increase the effectiveness, efficiency and diligence of assessors in ensuring the accuracy of the tax assessment process
Testing the Intention of Employees in Local Government to Adopt Blockchain Technology in Accounting Information Systems (AIS)
Public Accounting and Sustainability Vol. 1 No. 1 (2024): February
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/pas.v1i1.3

Abstract

Research aims: This study aims to determine the intention of local government employees to adopt blockchain technology in Accounting Information Systems (AIS) using the Technology Readiness and Acceptance Model (TRAM) theory. Design/Methodology/Approach: The research participants were individuals employed in Local Government Units (LGUs)  in Yogyakarta Special Region Province who were selected through a purposive sampling technique. Data were collected using a questionnaire and analyzed utilizing the Partial Least Square method. Research findings: The results revealed that the perceived usefulness of blockchain technology in AIS was determined by comfort, optimism, and security from fraud. Meanwhile, the perceived ease of use was determined by comfort, innovation, and security from fraud. These results also found that perceived usefulness and perceived ease of use positively influenced the intention of local government employees to use blockchain technology in AIS. Theoretical contribution/Originality: This research contributes to validating the TRAM theory in the context of blockchain technology adoption in AIS in local governments. Practitioner/Policy implication: The research findings offer valuable insight for relevant authorities, namely the Indonesian Ministry of Home Affairs, Ministry of Communication and Information, and local government entities, to prepare for implementing blockchain technology in AIS in local government. Research limitation/Implication: The study was conducted using quantitative methods with a limited sample size.
Factors Affecting Health Information System Quality: Can Top Management Support Be A Moderator?
Public Accounting and Sustainability Vol. 1 No. 1 (2024): February
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/pas.v1i1.6

Abstract

Research aims: This study aims to examine the factors that influence the quality of health information system (HIS) in hospitals in Bandung City and top management support as a moderating variable. Design/Methodology/Approach: This research method is a survey. Eighty-three users of HIS in hospitals participated as respondents. Hypotheses were tested using the partial least squares structural equation modeling (PLS-SEM) method. Research findings: The study results exhibited that software quality did not affect the health information system quality, even if it was moderated by top management support. While user competence significantly impacted health information system quality, top management support would strengthen the influence between user competence and health information system quality. Theoretical contribution/Originality: This study presents a conceptual framework for HIS quality, with a specific emphasis on the role of top management support. Practitioner/Policy implication: This study recommends that HIS should have interoperability. Additionally, there is a need for government policy support at both central and regional levels to ensure that the hospitals’ top management demonstrates a real commitment and contribution.

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