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DETERMINASI KUALITAS AUDIT SEKTOR PUBLIK: INDEPENDENSI, KEAHLIAN, ETIKA PROFESI, DAN KETERBUKAAN INFORMASI PUBLIK: DETERMINING THE QUALITY OF PUBLIC SECTOR AUDITS: INDEPENDENCE, EXPERTISE, PROFESSIONAL ETHICS, AND PUBLIC INFORMATION DISCLOSURE Melissa Nur Adhitya Wantasen; Amrie Firmansyah
Jurnal Kontemporer Akuntansi Vol. 6 No. 1 (2026): Volume 6, No.1, Maret 2026
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh independensi, keahlian, dan etika profesi terhadap kualitas audit, serta menilai peran moderasi keterbukaan informasi publik dalam memperkuat hubungan tersebut. Penelitian ini dilatarbelakangi oleh pentingnya menjaga kualitas audit di lingkungan sektor publik, khususnya pada Badan Pemeriksa Keuangan (BPK), sebagai lembaga yang bertugas memeriksa pengelolaan dan tanggung jawab keuangan negara. Data primer diperoleh melalui penyebaran kuesioner kepada 193 auditor BPK yang tersebar di 16 perwakilan wilayah Jawa dan Sumatera. Teknik pengambilan sampel menggunakan purposive sampling, dengan kriteria auditor yang telah mengikuti pelatihan dan memiliki sertifikasi pemeriksa ahli. Analisis data dilakukan menggunakan metode Structural Equation Modeling Partial Least Squares (SEM-PLS) dengan bantuan perangkat lunak SmartPLS 4.0. Hasil penelitian menunjukkan bahwa keahlian dan etika profesi berpengaruh positif terhadap kualitas audit, sedangkan independensi tidak berpengaruh. Selain itu, keterbukaan informasi publik tidak terbukti memoderasi pengaruh independensi, keahlian, maupun etika profesi terhadap kualitas audit. Hal ini menunjukkan bahwa kualitas audit lebih ditentukan oleh atribut internal auditor dibandingkan oleh faktor eksternal seperti transparansi publik. Penelitian ini memberikan kontribusi terhadap literatur sektor publik dengan menegaskan pentingnya penguatan kompetensi dan integritas auditor dalam menjamin kualitas audit keuangan pemerintah. Selain itu, temuan ini memperkaya kajian mengenai efektivitas keterbukaan informasi publik dalam mendorong kinerja audit yang andal, serta menjadi masukan bagi BPK dalam merumuskan kebijakan pengembangan sumber daya manusia dan sistem informasi publik.
A Web-Based Information System for Supervising Students’ Final Projects and Scientific Papers Dr. drg. Supriyana , M.Pd.; Bambang Sutomo; Setya Wijayanta; Esti Handayani; Sri Wahyuni; Waris Agung Widodo
Jurnal Kesehatan Gigi Vol. 13 No. 1 (2026): June 2026
Publisher : Jurusan Kesehatan Gigi, Poltekkes Kemenkes Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31983/jkg.v13i1.14383

Abstract

Conventional final-project supervision in higher education is often ineffective, poorly documented, and difficult to monitor in real time. This study aimed to develop SIBIMA, a web-based information system for final-project supervision that supports communication, documentation, and monitoring of student supervision activities. This research used a Research and Development approach with the Waterfall model, consisting of needs analysis, system design, implementation, and testing. Functional testing was conducted using black-box testing, while the user interface and user experience were evaluated by 62 respondents, including program administrators, supervisors, and heads of study programs. The developed system facilitated title submission, supervision, revision documentation, scheduling, and structured monitoring of final-project progress. The evaluation indicated that the system functioned as intended and was well received by users across the main supervision workflows. SIBIMA has strong potential as a digital solution for improving the effectiveness of communication, supervision documentation, and monitoring of final-project preparation.
Implementation Of The Flight Information Region Boundary Adjustment Agreement Between Indonesia And Singapore Salsa Nur Ramadhani Hermandasari; Herlita Eryke
PALAR | PAKUAN LAW REVIEW Vol. 12 No. 2 (2026): Volume 12, Number 2 April-June 2026
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/palar.v12i2.160

Abstract

Flight Information Region (FIR) boundary adjustment agreement which was agreed upon by the Indonesian Government with the Singapore Government on January 25 2022, which was later ratified through Presidential Decree No. 109 of 2022, is the result of Indonesia's long struggle. In the implementation of the FIR boundary adjustment agreement, issues regarding Indonesia's sovereignty and the substance of the agreement are not in accordance with Indonesian national regulations, such as Article 2 of the FIR adjustment agreement, Indonesia is obliged to delegate management of Riau air to Singapore's FIR and Article 7 which states that the duration of this agreement is valid for 25 years. . This is not in line with the mandate of the Aviation Law which states that all flight navigation services managed by other countries must be completely taken over by Indonesia by 2024. So it is necessary to conduct research on the Implementation of the FIR Boundary Adjustment Agreement between Indonesia and Singapore. With analytical material based on the efforts of the Indonesian Government in resolving the Riau FIR problem and implementing the Indonesian FIR agreement with Singapore which was agreed upon by both parties. This research uses a juridical-normative legal research method with a historical approach, a statutory approach and a conceptual approach. The research results show that First, there is a long history of the Indonesian Government's efforts to take over air sovereignty and FIR management in the Riau Islands airspace. Second, the implementation of the FIR boundary adjustment agreement between Indonesia and Singapore has been implemented, but the Indonesian Government needs to re-evaluate the substance of the FIR Agreement. Keywords : Management, FIR, Agreements, Indonesia, Singapore, Air Sovereignty, Air Space, Flight Information Region, ICAO, International Aviation Law.
Peran Accounting Information Bagi Investor Islami Aspirandi, Rendy Mirwan; Setianingsih, Wahyu Eko; Ramadhana, Ramadhana; Maftahah, Riif
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 3, No 2: October 2020
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.030229

Abstract

Kustodian Sentral Efek Indonesia (KSEI) melaporkan bahwa pertumbuhan jumlah investor di Indonesia mencapai 44,06%. Pada kenyataannya pertumbuhan jumlah investor tidak sebanding dengan pertumbuhan kinerja IHSG. Tujuan penelitian ini adalah menganalisis peran Accounting Information terhadap pengambilan keputusan investasi. Metode yang digunakan adalah analisis distribusi frekuensi. Hasil analisis menunjukkan bahwa peringkat pertama dalam kasus sangat dipertimbangan investor dalam mengambil keputusan investasi adalah Analisis terhadap laporan keuangan perusahaan saat ini yang merupakan indikator variabel Accounting Information. Analisis variabel Accounting Information ditemukan bahwa Investor yang terdaftar di GI BEI Universitas Muhammadiyah Jember lebih mempertimbangkan Accounting Information dibandingkan dengan Investor yang terdaftar di tempat lainnya. Investor berusia 21-30 tahun ditemukan lebih mempertimbangkan Accounting Information dibandingkan investor lainnya. Investor bertingkat pendidikan S1 lebih mempertimbangkan Accounting Information dibandingkan yang lainnya. Investor yang memiliki pengalaman berinvestasi selama 4-6 tahun lebih mempertimbangkan Accounting Information dibandingkan investor lainnya. Investor islami memiliki proporsi 63,44% mempertimbangkan Accounting Information. 
Development of Education Accounting Information System Permatasari, Carolina Lita; Luhsasi, Dwi Iga; Salsabila, Shafira Salwa
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 7, No 2: October 2024
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v7i2.22047

Abstract

The purpose of this research is to develop an education accounting information system and determine the feasibility of using an education accounting information system. This research and development used the ADDIE model. The partner in this research was the OSF Semarang Education Commission Institution. Data collection techniques were carried out using questionnaires, interviews, observations, and documentation. The feasibility results obtained for this education accounting information system include: validation by material experts obtained an assessment of 3.94 with the category ‘Feasible’, validation by media experts obtained an assessment of 4.76 with the category ‘Very Feasible’, and validation by users obtained an assessment of 4.54 with the category ‘Very Feasible’. Based on the validation results, it can be concluded that the education accounting information system is very feasible to be implemented at the OSF Semarang Education Commission Institution so that it can facilitate the work of the Institution Management and College Management in preparing financial reports. The implications of this research include improving the efficiency and accuracy of institutional financial management through technology, providing guidelines for transparency and accountability, and improving the quality of education and public trust in budget management.
Illegal Oil Well Mitigation: Environmental Sustainability: Strengthening the Oil and Gas Accounting Information System Hertati, Lesi; Umar, Haryono
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 7, No 2: October 2024
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v7i2.23561

Abstract

This study focuses on exploring aspects of illegal mining in the Musi Banyuasin area, South Sumatra Province-Indonesia. The research includes green accounting, human resources, sustainable environment, and oil and gas accounting information systems. This study uses a qualitative descriptive approach with an exploratory method to explore the phenomenon in detail. Data were obtained through structured interviews, field observations, focus group discussions (FGDs), and supporting document reviews. The collected data were analyzed thematically to identify, review, and report findings based on interviews. The results of the study indicate that the application of green accounting practices, human resource management, and the use of accounting information systems in the oil and gas sector are important foundations for creating a sustainable environment. Sustainable environments not only support economic aspects but also social, cultural, and ecological aspects. This research implies that it contributes to the preservation of green vegetation, reducing greenhouse gas emissions and environmental damage. Theoretically, this research provides insight into the theoretical benefits of green environmental sustainability.
Hubungan Antara Informasi Dan Sikap WUS (Wanita Usia Subur) Dengan Keikutsertaan Pemeriksaan IVA Di Desa Gunungan Wilayah Kerja Puskesmas Kartoharjo Magetan: The Relationship Between Information and Attitudes of Reproductive Age Women (WUS) with Participation in IVA Examination in Gunungan Village, the Work Area of Kartoharjo Health Center Magetan Hesty Nur Hasanah; Evi Yunita Nugrahini; Rekawati Susilaningrum
Gema Bidan Indonesia Vol. 11 No. 1 (2022): Maret
Publisher : Jurusan Kebidanan Politeknik Kesehatan Kemenkes Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36568/gebindo.v10i3.11

Abstract

Cervical cancer ranks first, which affects many women in Indonesia. According to WHO about 240,000 cases of female deaths, 80% of cases occur in developing countries. According to data from the Magetan District Health Office in 2017 the IVA examination results, namely (5.79%) were still below the target (30%). Kartoharjo Health Center is a Puskesmas with the lowest IVA examination in 2017, which is equal to (1.01%). The purpose of this study was to find out information and attitudes of WUS with the participation of IVA examinations in Gunungan Village, the working area of Kartoharjo Magetan Health Center. This study is using a cross sectional design. The study sample was 150 women of childbearing age (WUS), using simple random sampling techniques. The independent variable in this study is information and attitude, while the dependent variable in this study is the participation of IVA examination. Data analysis using Chi Square test (α <0.05). The results showed that most of the WUS who had received information had conducted IVA examinations. WUS, which has a positive attitude, has already conducted IVA examinations. Information IVA with the participation of IVA examination obtained Chi Square test results with a p value of 0.00. While the WUS attitude towards the participation of IVA examination was obtained by Chi Square test with a p value of 0.00. There is a relationship between the information and the participation of the IVA examination and there is a relationship between the attitude of WUS and the participation of examination IVA.
Pengaruh Paritas dan Akses Informasi Kesehatan Terhadap Pengetahuan Ibu Hamil Mengenai Kegawatdaruratan Dalam Kehamilan di Puskesmas Panekan, Kabupaten Magetan: The Effect of Parity and Access to Health Information on Pregnant Women's Knowledge of Emergencies in Pregnancy at the Panekan Health Center, Magetan Regency iik bekti budyawati; Triana Septianti Purwanto; subagyo subagyo
Gema Bidan Indonesia Vol. 10 No. 2 (2021): September
Publisher : Jurusan Kebidanan Politeknik Kesehatan Kemenkes Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36568/gebindo.v10i2.12

Abstract

Pregnancy can be a determinant of maternal and fetal well-being. Lack of maternal knowledge in emergencies during pregnancy is one of the causes of a lack of early detection which causes a lack of anticipation of the dangers of pregnancy. To prove the effect of parity and access to the health information on the knowledge of pregnant women regarding emergency pregnancies at Panekan Health Center. This study is an analytical study that is cross-sectional. Samples were taken with a sampling technique of 80 respondents. Data collection using a closed questionnaire. The influence of the dependent and independent variables was tested using Linear Regression with p-value <0.005. The results of the statistical test using linear regression on the variable parity to the knowledge of pregnant women obtained a value of p = 0.022 so that there is an influence between parity and knowledge of pregnant women regarding the emergency of pregnancy. The results of statistical tests on health information access variables on the knowledge of pregnant women using linear regression obtained p-value = 0,000 so that there is a significant influence between access to health information with the knowledge of pregnant women regarding emergency pregnancies. This is also supported by the results of the significance tests of the three variables tested together using linear regression which shows 0,000. The concluded that there is an influence of parity and access to health information on the knowledge of pregnant women regarding emergency pregnancies at Panekan Health Center, Magetan Regency.
Web-Based Information System for Listing Goods at the Semoga Jaya Store Ramadhan, Ade Prasetyo; Asroni, Asroni; Kurnianti, Aprilia
Emerging Information Science and Technology Vol. 2 No. 1: May 2021
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/eist.v2i1.16855

Abstract

Manual processing at the Semoga Jaya Store troubles the owner. This issue necessitates an information system that the business owner and customers can access immediately, at any time, and from any location. The system must offer precise, fast, and accurate information on the available stock. Hence, this study created a web-based information system designed with the Hypertext Processor (PHP) programming language and the MySQL database. The system could ease the store’s financial data management, offer information on its stock, and facilitate customers to discover information on the goods. This research involved needs analysis, system design, implementation, and testing. Functional testing was conducted on this stock list information system, revealing that it could facilitate data processing and provide information effectively and efficiently.
Development of a Web-Based School Payment Administration Information System Using the Laravel Framework Arifin, Samsul; Asroni, Asroni; Kurniawati, Aprilia
Emerging Information Science and Technology Vol. 2 No. 1: May 2021
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/eist.v2i1.16857

Abstract

A school’s payment administration management system is crucial for its well-being because all activities require payment administration to run successfully. The administration department is responsible for managing the payment, including recording payment of Education Development Contribution (SPP) and other contribution fees and generating reports. Unfortunately, these tasks are carried out manually and have not been digitized, resulting in the possibility of erroneous data and a lengthy recording procedure. Accordingly, it necessitates developing a web-based system for school payment administration management to decrease the risk of payment and recording errors. Laravel was utilized as the application’s framework, with PHP as the language. Database management system employed MySQL. Observation, interviews, and system analysis were performed to create a web application. This application could resolve issues, making payment data recapitulation more effective and efficient while reducing the risk of data inaccuracy

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