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THE EFFECT OF IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEMS, INTERNAL SUPERVISION, AND REWARD ON EMPLOYEE PERFORMANCE WITH WORK MOTIVATION AS MODERATING VARIABLES IN SERDANG BEDAGAI DISTRICT Sonia, Jihan
International Journal of Public Budgeting, Accounting and Finance Vol 2 No 3 (2019): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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The purpose of this study was to analyze the effect of Accounting Information Systems, Internal Control and Reward on employee performance with motivation to work as a moderating variable in Serdang Bedagai Regency. This type of research is causal research. The population in this study were 93 people, consisting of the Head of Office, Secretary of the Head of Office and Head of Finance. The method of determining the sample with the census method, so that the entire population is used as a research sample. The data in this study are primary data and data collection techniques using a questionnaire. Hypothesis testing uses the Structural Equation Model (SEM) with the help of the Partial Least Square (PLS) program. The results of this study prove that accounting information systems, internal controls and rewards have a positive effect on employee performance in Sergai Regency. Motivation to work as a moderating variable cannot moderate the effect of the accounting information system, internal supervision and rewards on employee performance in Serdang Bedagai District.

FACTORS AFFECTING THE PERFORMANCE OF FINANCIAL ADMINISTRATION OFFICER OF REGIONAL APPARATUS ORGANIZATION (FAO-RAO) IN THE ENVIRONMENT OF THE ACEH SOUTHEAST REGENCY GOVERNMENT USING INFORMATION TECHNOLOGY AS A MODERATING VARIABLE Handayana, Sidriana
International Journal of Public Budgeting, Accounting and Finance Vol 2 No 3 (2019): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (158.09 KB)

This study aims to: (1) analyse the dependent variable, namely the performance of financial administration officer of the regional apparatus organization(FAO-RAO) in the Southeast Aceh Regency Government by examining the independent variables in this study, namely: understanding of the accounting system, understanding of regional financial management, education and training, work experience, communication, motivation, mental attitude and organizational commitment. The following objectives are: (2) analysing moderating variables, namely the use of information technology which moderates the relationship between understanding the accounting system, understanding regional financial management, education and training, work experience, communication, motivation, mental attitude and organizational commitment with the performance of the Financial Administration Officer of the Regional Apparatus Organization . The population in this study is the Financial Management Officer, all populations are used as research samples. Data from this study are primary data consisting of questionnaires given directly to respondents and then collected on time. The data will be tried by the writer through multiple linear regression.

Rancang Bangun Sistem Informasi Posbakum Pada Pengadilan Agama Serang Mengguanakan GIS ( geografis information sistem ) berbasis website. Sarmuni, Sarmuni
Jurnal Sistem Informasi Vol 1 (2014)
Publisher : Universitas Serang Raya

Posbakum merupakan Pos Bantuan Hukum yang berfungsi Pemberian jasa bantuan hukum yang difasilitasi oleh negara melalui PA/Mahkamah Syar?iyah yang bertugas memberi bantuan hukum secara Cuma-Cuma bagi masyarakat pencari keadilan yang tidak mampu. Dalam proses peradilan perdata, baik yang menyangkut hukum materil dan formil, dikenal asas-asas yang bertujuan untuk melindungi kepentingan hukum dari para pihak (penggugat dan tergugat) yang berperkara di Pengadilan Agama. Analisis yang dilakukan adalah mempelajari sejumlah informasi dalam penanganan suatu masalah yang dikhususkan pada kegiatan hukum dan memetakan berbagai jenis informasi yang ada terhadap fungsi sistem informasi atau personil yang bertanggung jawab menyediakan dan juga mengakses informasi tersebut. Metode yang digunakan adalah studi kasus yang dilakukan di Pengadilan Agama Serang. Pengolahan data dilakukan dengan menggunakan alat Sistem Informasi POSBAKUM (Pos Bantuan Hukum) menggunakan GIS (Geografis Information Sistem). Sehingga akan dapat dikembangkan suatu system informasi yang berbasis komputer untuk mendukung penanganan berbagai permasalahan pada bidang peradilan.

THE EFFECT OF INFORMATION GAP ACTIVITIES ON STUDENTS' SPEAKING SKILL (A Study at the Eleventh Grade Students' of SMA Negeri 1 Sibabangun in 2019/2020 Academic Year) Dewi Sartika Nasution
JURNAL LINER (Language Intelligence and Educational Research) Vol 2 No 4 (2019): Vol.2 NO.4 Desember 2019
Publisher : JURNAL LINER (Language Intelligence and Educational Research)

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Abstract: The aim of this research are to know: 1) The extent of the application of information gap activities on students' speaking skill at the eleventh grade students of SMA Negeri 1 Sibabangun, 2) The extent of the student speaking skill before and after using information gap activities at the eleventh grade students of SMA Negeri 1 Sibabangun., 3) Whether there is any significant effect of using information gap activities on students' speaking skill at the eleventh grade students of SMA Negeri 1 Sibabangun. This research uses experimental method with true-experimental research design; post-test only control-group design. The population of this research is all of the eleventh grade students SMA Negeri 1 Sibabangun which consist of 196 students. Sample were 64 students which taken by simple random sampling. In collecting the data, the researcher uses observation sheet and test as an instrument. The result of the research: 1) The application of information gap activities is 3.5, it is categorized "Very Good". 2) The mean score of the students' speaking skill is 53.5, it is categorized "Less". Meanwhile after using information gap activities was 72.68, it is categorized "Good". The result of data analysis shows that ttest is higher than ttable (ttest 13.78 > ttable2.04). So, the hypothesis is accepted. It means that, 3) There is a significant effect of information gap activities on students' speaking skill at the eleventh grade students of SMA Negeri 1 Sibabangun in 2019/2020 Academic Year.

THE UTILIZATION OF REMOTE SENSING AND GEOGRAPHIC INFORMATION SYSTEMS FOR ANALYSIS OF LAND SUITABILITY FOR THE GROWING OF CIPLUKAN (PHYSALIS ANGULATA L.) Nur Adliani; Nirmawana Simarmata; Heriansyah Heriansyah
International Journal of Remote Sensing and Earth Sciences (IJReSES) Vol 16, No 1 (2019)
Publisher : National Institute of Aeronautics and Space of Indonesia (LAPAN)

Remote sensing data and geographic information systems are widely used for land suitability analysis for crops such as coffee and corn. This study aims to analyze and map suitable land for the plant known locally as ciplukan (Physalis angulata L.). As the cultivation of this plant is expected to be developed by the Institute of Technology of Sumatra, analysis of this type is needed. The parameters used in this study were slope, land use, rainfall and soil type. Information extraction from remote sensing data was carried out via visual interpretation of aerial photography used to create land-cover maps. Shuttle RADAR Topographic Mission (SRTM) data was converted from digital surface model (DSM) to digital terrain model (DTM) to provide elevation information. Land suitability analysis was performed using a scoring method and overlay analysis. The results obtained from the analysis identified several classes of land suitability for Physalis angulata L., categorized as suitable, less suitable, and not suitable. The less suitable class, scored at 9 to 11, comprised a total area of 180.96 ha, while the suitable area, scored at 12, comprised a total area of 49.1 ha.

INFLUENCE OF INFORMATION QUALITY, SYSTEM QUALITY, SERVICE QUALITY AND SECURITY ON USER SATISFACTION IN USING E-MONEY BASED PAYTREN APPLICATIONS winanda wahana wargadalam
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 3 No 2 (2019): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Nowadays technology grow extremely fast and it is helpful in communication and transactions, this effect to human behavior that people consider using technology intentively in daily activites cause of its facilities, one of facilities is digital economic transactions or e-money. Due to increasing of technology, there are some companies run their business form e-money based applications, one of the applications is the PayTren. The purposed of this research is to examine the satisfactory of the user who apply PayTren applications, such as the influence of information quality, system quality, service quality and security. The method of the research is based on DeLone and McLean models, then it will be modified. The research’s data is quantitative data. researchers collected 89 questionnaires from the population of PayTren application users in Batam by using a purposive sampling technique. The conclusion of the research show that there is an influence between the quality of information, service quality and security on the satisfaction of e-money users based on the PayTren application, while it is found that there is no influence between the quality of the system on the satisfaction of e-money users based on PayTren applications.

ANALYSIS OF ACCOUNTING INFORMATION SYSTEM DISTRIBUTION OF BOP RA FUND (CASE STUDY ON RA PERWANIDA KARANGREJO 02) Nur Ika Mauliyah; Dwinda Agus Prastiwi
AKUNTABILITAS: Jurnal Ilmiah Ilmu-Ilmu Ekonomi Vol 11 No 1 (2019): Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi
Publisher : Universitas Islam Balitar

The purpose of this study is to analyze the accounting information system of BOP RA funds distribution, the existence of accounting information system in the distribution of funds BOP RA as accounting information system has been run effectively as a provider of information. Analyzing the accounting information system conducted on the distribution of BOP RA funds. This research uses descriptive qualitative method that describes thoroughly to the implementation of accounting information system applied at school RA X and compared with technical guidance as well as theories related to accounting information system, so that it can produce result desired by researcher. The results of this study indicate that the accounting information system channeling BOP RA funds are in conformity with the reference and rules but not yet the formation of flowchart.

Pemanfaatan Information And Comunication Technology (ICT) Pada SLB Negeri 2 Makassar dolly Indra; Umar Mansyur; Ramdan Satra
Celebes Abdimas: Jurnal Pengabdian Kepada Masyarakat Vol 1 No 2 (2019): Oktober
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah IX Sulawesi

Pendidikan merupakan kebutuhan dasar setiap manusia untuk menjamin keberlangsungan hidupnya agar lebih bermartabat khususnya untuk Sekolah Luar Biasa (SLB) yang memiliki siswa yang mempunyai perbedaan dalam kempuan (difabel). Salah satu pendidikan yang menunjang perkembangan di Sekolah Luar Biasa (SLB) adalah dengan berbasis Information and Communication Technology (ICT) seperti pembuatan website sekolah, media pembelajaran menggunakan multimedia. Pentingnya website bagi sekolah sebagai media untuk menyebarkan informasi tentang sekolah tersebut kepada masyarakat luas. Aplikasi website dapat diakses tanpa terbatas ruang dan waktu melalui media internet menggunakan perangkat digital sementara aplikasi multimedia dapat membuat proses belajar mengajar menjadi lebih interaktif dan lebih efisien. Hasil pengabdian ini adalah telah menerapkan ICT pada sekolah SLB N 2 Makassar. Penerapan ICT pada SLB N 2 Makassar yaitu berupa website http://slbn2makassar.sch.id/ dan aplikasi berbasis Mobile Android dengan nama aplikasi UMIBISA. Hasil pengambilan data pengguna website dan aplikasi menunjukan bahwa penguna merasa tertarik dengan website dan aplikasi dan mereka mudah dalam menggunakan aplikasi dan website tersebut.

AUTOMATIC EXCHANGE OF INFORMATION SEBAGAI SARANA MENINGKATKAN EMPAT PILAR KEPATUHAN PAJAK Supriyadi Supriyadi
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 6, No 2: September 2019
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

The Government of Indonesia carr out extra efforts program to increase tax compliance and to explore potential tax revenues, one of which is through the use of Automatic Exchange of Information (AEoI). This aims of this study are to analyze the utilization of AEoI in order to increase tax compliance; to analyze AEoI to explore potential tax revenue; and to analyze the barrier of using AEoI in an effort to increase the four pillars of tax compliance. The four pillars of tax compliance include registration, payment, reporting and payment of tax arrears. This research is qualitative in nature by using the literature study method through combining several literature related to national and global implications of AEoI using secondary data. The entire data is collected by using data collection methods (library research). The results of the study indicate that the Directorate General of Taxes has not utilized the AEoI data to improve the four pillars of tax compliance. AEoI Data Management is still at the stage in the process of registration, reporting and change. The factors that inhibited the use of AEoI were that Directorat General of Taxes (DGT) was still in the process of preparing the operating standards and procedures for the use of AEoI and the establishment of a Directorate of Data and Information. Besides that, socialization to the vertical units of DGT and taxpayers is still limited.

THE EFFECT OF INFORMATION SERVICES TO REDUCE STUDENT SMOKING HABITS Hutasuhut, Dina Hidayati
ENLIGHTEN: Jurnal Bimbingan Konseling Islam Vol 1 No 2 (2018): Juli-Desember
Publisher : Program Studi Bimbingan dan Konseling Islam IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/enlighten.v1i2.762

The purpose of this study was to determine the effect of information services to reduce smoking habits. The subjects of this study were students of class VIII.5 totaling 35 students. This will be seen in the pre-test that will be done first. The instrument used was a questionnaire to capture data on students who smoked and tested to find out the validity and reliability of the questionnaire. Instruments are given before and after the provision of information services. The data analysis technique uses a different test (t test). The validity test in the questionnaire instrument that is shared with students can be declared valid, because the results of r count > r table are 0.335> 0.334. The results showed that the provision of information services had an effect on reducing smoking habits. It is clear that, t test with the results of t count > t table is 8,417 > 1,697. Based on the results of the t test there is a significant positive effect in the provision of information services to reduce smoking habits in class VIII YP. Nurul Hasaniah Private Middle School, it is acceptable.

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