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The Impacts of User Evaluationsof the Task-Technology Fit to Employees’ Performance: A Case Study at The Information System of the Directorate General of Taxation (SIDJP), Pratama Taxpayers’ Office in the Regional Office Daerah Istimewa Yogyakarta SIGIT WIJANARKO; SYAIFUL ALI
The Indonesian Journal of Accounting Research Vol 16, No 3 (2013): IJAR September 2013
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.279

A key concern in Information System (IS) research has been to betterunderstand the linkage between information systems and individuals’ performance.The presence of technology in an organization will help the organization provideaccurate and relevant information to support individuals in making decisions.The level of technology utilization and task-technology compatibility determinethe effective impact of the technology on individuals’ performances. This study reexaminesa part of the Technology-to-Performance Chain (TPC) model by incorporatingindividual characteristics but it does not include the construct of utilization.When utilization is mandatory, it does not need to be considered. Unlikeprevious studies, the model is tested using a Structural Equation Model (SEM) toprovide evidence on the effectiveness of the TPC model. Data used in this studywere collected from individual information technology usersof the Sistem InformasiDirektorat Jenderal Pajak (SIDJP) in theregional office Daerah IstimewaYogyakarta, Directorate General of Taxes. Data were collected using 322 questionnairesthrough a contact person. Of those, 252 questionnaires were fit to beused (response rate 78.26%). Data analysis was conducted using multivariatestructural equation modeling by AMOS 7. The result shows that the individualcharacteristics of the users are associated with the task-technology fit. The TPCmodel test indicates that the model is robust with a goodness-of-fit index over 0.90.This research highlights the importance of the fit between technologies, users’tasks and users’ characteristics in achieving individual performance impacts frominformation technologies. The conclusion suggests that the needs and abilities ofindividual users be taken into consideration whenever an information system isimplemented. Another conclusion is to take the managerial level (echelon IV andabove) as a respondent to better measure the task characteristics which are definedby non-routine tasks and interdependence tasks.

Keadilan, Komitmen pada Tujuan, dan Job-relevant Information dalam Penganggaran Partisipatif Windu Mulyasari; Slamet Sugiri
The Indonesian Journal of Accounting Research Vol 8, No 3 (2005): JRAI September 2005
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.145

The relationship between participative budgeting and management performance has interested many researchers. Prior empirical studies, however, find inconsistent evidence. Shields and Shields (1998) suggest that budgetary participation does not have a direct effect on performance, but is rather conditioned on other intervening variables. The current study is aimed to investigate the interrelationship of participative budgeting with managerial performance through social, motivational, and cognitive factors. Data are collected by sending questionnaires to managers of service and manufacturing companies throughout Java. Only eighty-nine respondents fill the questionnaires. Using structural equation models, the current study finds that: (1) the direct relationship between participative budgeting and management performance is not statistically significant; (2) procedural fairness, but not distributive fairness, and job-relevant information statistically significantly affect the relationship between participative budgeting and management performance; and (3) goal commitment does not statistically significantly affect management performance.

The Effect of Earnings Quality on Cost of Equity Through Information Asymmetry: An Empirical Study of the Manufacturing Companies in the Indonesia Stock Exchange Dewi Melinda; Zuni Barokah
The Indonesian Journal of Accounting Research Vol 22, No 3 (2019): IJAR September 2019
Publisher : The Indonesian Journal of Accounting Research

This research examines the effect of earnings quality on the cost of equity and whether information asymmetry affects the relationship as a mediator. A hundred and twenty-three manufacturing companies listed in the Indonesia Stock Exchange during 2007-2012 were selected through a purposive sampling method. This study uses absolute discretionary accruals (|DA|) to measure earnings quality, bid-ask spread to proxy information asymmetry, and CAPM to measure the cost of equity. Using the bootstrapping method in the hypotheses testing, this study finds a significant negative effect of earnings quality on the information asymmetry. However, there is no support on the positive association between information asymmetry and the cost of equity, as well as the role of information asymmetry as a mediator on the negative association between earnings quality and cost of equity.

Individual and Group Performance Evaluation Decission: A Test on An Interaction Between Outcome Information and Group Polarization Ainun Na’im
The Indonesian Journal of Accounting Research Vol 1, No 1 (1998): JRAI January 1998
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.5

Many decisions are made by groups of individuals such as committees rather than by individuals. In group performance evaluation decisions, two issues can be raised: group polarization and hindsight bias. This experimental study provides a direct test if outcome information interacts with decision levels (individual vs. groups) affecting performance evaluation decisions.This study found that the effect of outcome information is greater in group decisions than those in individual decisions. Regardless of information available ex ante, decision makers are evaluated more favorably by groups than by individuals when the decisions have successful results. On the contrary, when the results are unsuccessful, the decision makers are evaluated more unfavorably by groups than by individuals. Key Words: Hindsight bias, group decision, group polarization, and performance evaluation.

THE USE OF SATELLITE REMOTE SENSING DATA AND GEOGRAPHIC INFORMATION SYSTEMS ON CRITICAL LAND ANALYSIS Suharyanto, Agus; Suhartanto, Ery; Pudyono, Pudyono
AGRIVITA Journal of Agricultural Science Vol 35, No 2 (2013)
Publisher : Faculty of Agriculture University of Brawijaya in collaboration with PERAGI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17503/agrivita.v35i2.182

Critical land classification can be analyzed using combination between Top Soil Thickness - Land erosion method, and BRLT methods. Both methods are needed soil erosion data as one of input data. The soil erosion data can be analyzed using USLE and MUSLE methods. The combination of two critical land analyses methods with input soil erosion data from two analyses methods will be produced four combinations of critical land classification. In this research, four of the critical land classification and two soil erosion classification will be analyzed using GIS. The best method to classify critical land will be investigated in this research. The best classified critical land is the classified critical land data is nearest with the field condition.Percentage of vegetation cover (PVC) is one of the most important input data in the critical land classification analysis using BRLKT method. This data have 50% weight. PVC condition is classified into five categories i.e. very good, good, fair, poor, and very poor. Each category have score 5, 4, 3, 2, 1 respectively. To analyze this PVC classification, NDVI generated from satellite remote sensing data is used in this research. From the four methods of land critical classification analyses used in this research, critical land classified using BRLKT method with input soil erosion analyzed using method is produced the critical land classification nearest with the critical land condition in the field.Keywords: Critical land, Land erosion, GIS, Satellite Remote Sensing Data, NDVI

Building Information Modeling (BIM) for Dams-Literature Review and Future Needs Yunitta Chandra Sari; Catur Ayu Wahyuningrum; Nindyo Cahyo Kresnanto
Journal of the Civil Engineering Forum Vol. 6 No. 1 (January 2020)
Publisher : Department of Civil and Environmental Engineering, Faculty of Engineering, UGM

Dam is a structure with high beneficial values and these include, serving as the source of raw water supply and electrical energy, ensuring flood reduction, tourist attractions, and habitat protection. It is, however, associated with a very complex development process ranging from the planning/design, construction, as well as operation and maintenance. Therefore, there is a need for special attention, accuracy, and good coordination at every stage from the parties involved as well as the integration of all fields starting from the Architecture, Engineering, and Construction (AEC) elements. Moreover, ensuring an effective and efficient construction process presents a serious challenge for the owner/government, designers, consultants and contractors which is now being resolved through the use of a technological innovation known as the Building Information Modeling (BIM).This study was conducted to determine the scientific developments of BIM for dam management and also to identify further related areas to be researched in the future. Moreover, the analysis was concentrated on the potential added value of the technological innovations on dams, explained its advantages, and assesses the potential challenges hampering its effectiveness in Indonesia. It was discovered that the use of BIM for dam projects is possible as long as there are adequate government regulations and the availability of qualified human resources while the consequence would be an increase in the investment cost. The findings of this research are expected to encourage the use of BIM in dam construction and management in Indonesia and also to increase efficiency and effectiveness in all aspects.

The Indonesia Public Information Disclosure Act (UU-KIP): Its Challenges and Responses Muharman Lubis; Tien Fabrianti Kusumasari; Lukmanul Hakim
International Journal of Electrical and Computer Engineering (IJECE) Vol 8, No 1: February 2018
Publisher : Institute of Advanced Engineering and Science

Information Public Disclosure is one of the regulation that has purpose to encourage good governance for public service and citizen participation in national development. The enactment of Act No.14/2008 (UU KIP) has been strengthen the mandate to enforce the necessity of information disclosure in actualizing transparency and accountability in resource management and budget uses. It also become the primary instrument to prevent corruption, monopolistic competition and information disputes. However, there are certain provinces has not yet established information committee nor when it will be as entrusted by the regulation. Meanwhile, the remedies in term of jail duration and fines, arguably, it could not create deterrent effect to the perpetrator. Furthermore, the concern from ministry and public institution also in question in regard their roles of responsibility, lack of cooperation and continuous support. Thus, human resource, technology infrastructure, public participation, supervision and socialization become crucial factor to increase the awareness and satisfaction towards this regulatory compliance. This study is a qualitative research to evaluate the implementation of this Act by observing its consideration, background, principles and relevant article verses as primary sources through content analysis based on number of legal experts.

Utility Function-based Pricing Strategies in Maximizing the Information Service Provider’s Revenue with Marginal and Monitoring Costs Robinson Sitepu; Fitri Maya Puspita; Anggi Nurul Pratiwi; Icha Puspita Novyasti
International Journal of Electrical and Computer Engineering (IJECE) Vol 7, No 2: April 2017
Publisher : Institute of Advanced Engineering and Science

Previous research only focus on maximizing revenue for pricing strategies for information good with regardless the marginal and monitoring costs. This paper aims to focus on the addition of marginal and monitoring costs into the pricing strategies to maintain the maximal revenue while introduce the costs incurred in adopting the strategies. The well-known utility functions applied to also consider the consumer’s satisfaction towards the service offered. The results show that the addition costs incurred for setting up the strategies can also increase the profit for the providers rather than neglecting the costs. It is also showed that the Cobb-Douglas utility functions used can enhance the notion of provider to optimize the revenue compared to quasi linear and perfect substitutes.

Measurement of Information System Project Success Based on Perceptions of the Internal Stakeholders A'ang Subiyakto; Abd. Rahman Ahlan; Mira Kartiwi; Husni Teja Sukmana
International Journal of Electrical and Computer Engineering (IJECE) Vol 5, No 2: April 2015
Publisher : Institute of Advanced Engineering and Science

In this research, adoption of the DeLone and McLean (D&M) information system (IS) success model and its adaptation with the project success theories were used to explore state of IS project success and to examine factors which affect its success. A survey towards the internal project stakeholder in an univerity with response rate 48% was carried out to collect the raw data for Partial Least Squares Structural Equation Modeling (PLS-SEM) analysis. Majority of the participants (80.7%) stated that level of the project success is more than 50% where information quality, system quality, service quality, system use, and user satisfaction substantially explain 64.5% of variance in the success variable. The three quality factors together explain 43.2% of the variance of system use and 70.4% of the variance of user satisfaction. Although, a number of the findings were consistent with the prior studies, these findings also presented inconsistencies especially related to aspects of information quality and system use. Accordingly, researchers and practitioners will be stand to benefit from the information provided in this study and it is hoped that future research will build upon the findings reported herein as efforts are made to attain the IS project success especially in the sampled institution.

Organization Goal-Oriented Requirements Elicitation Process to Enhance Information System Fransiskus Adikara; Bayu Hendradjaya; Benhard Sitohang
International Journal of Electrical and Computer Engineering (IJECE) Vol 6, No 6: December 2016
Publisher : Institute of Advanced Engineering and Science

This paper introduces and proposes an approach in goal-oriented requirements elicitation process that using Key Performance Indicators (KPIs), in information system enhancement process. KPIs can be used to control and reduce user requirements problems caused by personal interests of users in requirements elicitation process. An information system enhancement project for a distribution company has been used as a case study to demonstrate this approach. The case study shows that the requirements can be elicited from the organization goals and current information system condition rather than from user requirements. This approach also showed that KPIs have been able to control some user requirements that have difference point of view with high level stakeholder requirements. Compared with the previous research, IT goals and KPIs are more easily identified in the enhancement process rather than through development of a brand new information system.

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