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Expression of Old Information in Indonesian Scientific Written Discourse Teguh Setiawan
Jurnal Penelitian Humaniora Vol 23, No 1: April 2018
Publisher : LPPM UNY

This study was aimed at describing the shape and type of old information marker. This research used descriptive method. The data source of this research were the languages used in student's thesis in FBS, UNY. This data collection technique was done through comprehensive reading followed by data recording into the data card. The data analysis methods used were padan and agih methods. The results show that, first, the results of information research are expressed in two forms, namely word and phrase forms. Second, the old information is expressed in the five forms of old information-marking types, namely (1) nouns, (3) pronouns, (3) personal identity, and (4) FN Takrif.EKSPRESI INFORMASI LAMADALAM WACANA TULIS ILMIAH BERBAHASA INDONESIAPenelitian ini bertujuan untuk mendeskripsikan bentuk dan jenis pemarkah informasi lama. Penelitian ini menggunakan metode deskriptif. Sumber data penelitian ini adalah bahasa yang digunakan dalam skripsi mahasiswa di FBS, UNY. Teknik pengumpulan data ini dilakukan dengan cara membaca secara seksama sumber data yang dilanjutkan dengan pencatatan data ke dalam kartu data. Metode analisis data yang digunakan adalah metode padan dan metode agih. Berdasarkan analisis data dapat ditarik dua simpulan. Pertama hasil penelitian informasi diekspresikan dalam dua bentuk, yaitu kata dan bentuk frasa. Kedua, informasi lama diekspresikan dalam lima bentuk, yaitu Jenis pemarkah informasi lama ada lima jenis, yaitu (1) nomina, (3) pronomina persona, (3) nama diri, dan (4) FN Takrif.

Company Characteristics as Antecedent of Mandatory Disclosure of Acounting Information Andian Ari Istiningrum
Jurnal Economia Vol 12, No 1: April 2016
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Abstract: Company Characteristics as Antecedent of Mandatory Disclosure of Acounting Information. The objective of this research was to get knowledge about the influence of company characteristics including company size, company age, profitability, leverage, and company growth toward mandatory disclosure. The research was research of causality. The sample used in this research was 47 manufacturing companies from 129 manufacturing companies listed in the Indonesia Stock Exchange in 2012. Purposive sampling was the technique used to select samples. Data was analyzed by using multiple linear regressions. Before multiple linear regressions were conducted, the normality, heteroscedasticity, linearity, and multicolinearity must be met. The results showed that company size, company age, profitability, leverage, and company growth had no effect to mandatory disclosure.Keywords: mandatory disclosure, company size, company age, profitability, leverage, company growthAbstrak: Karakteristik Perusahaan Sebagai Anteseden Pengungkapan Wajib Informasi Akuntansi. Penelitian ini bertujuan untuk mengetahui pengaruh karakteristik perusahaan yang meliputi ukuran perusahaan, umur perusahaan, profitabilitas, leverage, dan pertumbuhan perusahaan terhadap pengungkapan wajib. Penelitian ini merupakan penelitian kausalitas. Sampel yang digunakan yaitu 47 perusahaan manufaktur dari 129 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2012. Pemilihan sampel dilakukan dengan teknik purposive sampling. Data dianalisis dengan regresi linear berganda. Uji prasyarat analisis meliputi uji normalitas, heteroskedastisitas, linearitas, dan multikolinearitas dilakukan terlebih dahulu. Hasil penelitian menunjukkan bahwa ukuran perusahaan, umur perusahaan, profitabilitas, leverage, dan pertumbuhan perusahaan tidak berpengaruh terhadap pengungkapan wajib.Kata Kunci: pengungkapan wajib, ukuran perusahaan, umur perusahaan, profitabilitas, leverage, pertumbuhan perusahaan

The Role of Perceived Usefulness on User Satisfaction of Regional Finance Information System Utama, Sendy Cipta; Purnomosidhi, Bambang; Andayani, Wuryan
Jurnal Economia Vol 13, No 2: October 2017
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Abstract: The Role of Perceived Usefulness on User Satisfaction of Regional Finance Information System. This study aims to investigate empirically the influence of system quality, information quality, service quality and perceived usefulness on user satisfaction of the Regional Finance Information System. This study also examines the role of perceived usefulness on the effect of system quality, information quality, service quality on user satisfaction. Analysis technique using SEM (Structural Equation Modelling). Data were gathered from 147 staff of the finance management on all Regional Unit in Pemerintah Kota Batu. The samples selected by judgment sampling method. The findings show that the better of information quality and the higher of the user's perceived that the information systems were useful will increase user satisfaction. In addition, information quality will increase user trust on its support to decision making. Thus, will effect on the increase of user satisfaction. Keyword: System Quality, Information Quality, Service Quality, Perceived Usefulness, User SatisfactionAbstrak: Peran Mediasi Kegunaan Persepsian pada Kepuasan Pengguna Sistem Informasi Keuangan Daerah. Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh kualitas sistem, kualitas informasi, kualitas layanan dan kegunaan persepsian terhadap kepuasan pengguna Sistem Informasi Keuangan Daerah (SIKD). Penelitian ini juga menguji peran mediasi kegunaan persepsian pada pengaruh kualitas sistem, kualitas informasi, kualitas layanan terhadap kepuasan pengguna SIKD. Teknik analisis menggunakan SEM (Structural Equation Modelling). Data didapatkan dari 147 staff pengelola keuangan daerah di seluruh Satuan Kerja Perangkat Daerah (SKPD) di Pemerintah Kota Batu. Sampel dipilih dengan metode judgment sampling. Hasil penelitian menunjukkan semakin baik kualitas informasi dan semakin tinggi kepercayaan pengguna bahwa sistem informasi bermanfaat akan meningkatkan kepuasan pengguna. Selanjutnya, Informasi yang berkualitas akan meningkatkan kepercayaan penggunanya bahwa informasi yang digunakan sebagai dasar pengambilan keputusan semakin baik sehingga berdampak pada meningkatnya kepuasan pengguna. Kata kunci: Kualitas Sistem, Kualitas Informasi, Kualitas Layanan, Kegunaan Persepsian, Kepuasan Pengguna

ADOPTION OF INFORMATION AND COMMUNICATION TECHNOLOGY TO ENHANCE VETERINARY PHARMACOLOGY EDUCATION IN NIGERIAN UNIVERSITIES Adamkolo Mohammed Ibrahim; Mohammed Bashir Tijjani
Informasi Vol 49, No 1 (2019): INFORMASI
Publisher : Universitas Negeri Yogyakarta

In resource-constraint countries like Nigeria, it is envisaged that the adoption of information and communication technology (ICT) in veterinary pharmacology education at university level can enhance both quality knowledge delivery and improve students’ performance as well as ICT use skills. The literature consistently demonstrates that exposure to variety of digital and online educational resources and facilities encourages critical thinking among the students and enhance their independent problem-solving capabilities. It is long overdue cost-effective and efficient technology systems suitable for e-learning and teaching in Nigerian university education system, particularly in veterinary pharmacology academic context are explored. Emphasis should be placed on audio-visual e-learning systems such as large screen computer, digital projector and whiteboard in addition to constant power supply and Wi-Fi internet service. Being a medical course, veterinary pharmacology education will be immense enhanced if digital collaborative research and education systems are provided. To achieve this objective, relevant software and applications tailored to veterinary pharmacology students’ specific needs in the e-education process are strongly recommended given the rapid innovations in the ICT sector, which is increasingly making both hardwater and software more affordable and user-friendly.Di negara-negara dengan keterbatasan sumber daya seperti Nigeria, diperkirakan adopsi teknologi informasi dan komunikasi (TIK) dalam pendidikan farmakologi veteriner di tingkat universitas dapat meningkatkan penyampaian pengetahuan yang berkualitas dan dapat meningkatkan kinerja siswa serta keterampilan penggunaan TIK. Literatur secara konsisten menunjukkan bahwa paparan berbagai sumber daya dan fasilitas pendidikan digital dan sarana melalui (online) mendorong pemikiran kritis di antara siswa dan meningkatkan kemampuan pemecahan masalah independen mereka. Hal ini sudah lama diharapkan sebagai sebuah sistem teknologi yang hemat biaya dan efisien serta cocok untuk pembelajaran e-learning dan pengajaran di sistem pendidikan universitas Nigeria, terutama dalam konteks akademik farmakologi veteriner yang dieksplorasi. Penekanannya ditempatkan pada sistem-sistem perpustakaan dengan sistem online audio-visual seperti komputer layar besar, proyektor digital dan papan tulis di samping catu daya yang konstan dan layanan internet Wi-Fi. Melalui kursus medis, pendidikan farmakologi veteriner akan mudah ditingkatkan jika penelitian kolaboratif digital dan sistem pendidikan disediakan. Untuk mencapai tujuan ini, perangkat lunak dan aplikasi yang relevan yang disesuaikan dengan kebutuhan spesifik mahasiswa kedokteran hewan dalam proses e-edukasi sangat disarankan mengingat inovasi berkembang cepat di sektor TIK, yang semakin menjadikan air keras dan perangkat lunak lebih terjangkau dan ramah pengguna.

The Impact of Undergraduate Program Developers and User Participation on the Quality of School Information System Nur W. Rahayu; Novi Setiani; Hanson P. Putro; Irena Yolanita Maureen
Jurnal Pendidikan Teknologi dan Kejuruan Vol 24, No 2 (2018): (October)
Publisher : Faculty of Engineering, Universitas Negeri Yogyakarta

Developer's expertise and user participation are two critical factors of successful School Information System (SIS). Many researchers focus on user-initiated and professional SIS, while this study observes a campus-initiated SIS which involves undergraduate developers and volunteer users. We qualify the system using the System Usability Scale (SUS) and observation. The final prototype reaches an acceptable level of SUS and the outcomes among students whose GPA above 3.0 are not much different, but we recommend to find students with good grades in the supporting courses. The volunteer users come from 2 public and two private schools in Yogyakarta, Indonesia. We also examined user participation and found they were good and even excellent, although each developer may have a different standard of perceiving user participation. This study also reveals user inconsistency and interface issues were still become problematic, as changes cause the project to be overdue.

ANALYSIS AND DESIGN CASH SALES ACCOUNTING INFORMATION SYSTEM AT UTAMA ALUMINIUM STORES Azhelia Syafira; Lana Sularto
Jurnal Ilmiah Ekonomi Bisnis Vol 23, No 3 (2018)
Publisher : Universitas Gunadarma

This research was conducted at Utama Aluminum Store which is a companyengaged in general trading or general supplier and manufacture of various doors, frames, windows, X Panda, mosquito wire, and window displays. The purpose of this study was to determine and evaluate the cash sales accounting information system that was running at Utama Aluminum Store and to provide an alternative design of cash sales accounting information systems at Utama Aluminum Store. The data used in this study are primary data obtained directly from Utama Aluminum Store and secondary data obtained in the form that has been in the form of publications. The analytical tool used in this study is a qualitative descriptive analysis tool by analyzing the system using the COSO method, which then continues the conceptual design phase by designing a document flow chart (flowchart), Data Flow Diagram (DFD), Entity Relationship Diagram (ERD), Normalization. After that proceed to the physical design stage but only limited to designing database design, input and output design. Based on the results of the study, the researchers found that the cash sales system run by the company was less effective because there were still a number of tasks in the sales section, and the warehouse section, and also the documents used were still not meeting the system requirements. In addition, the resulting report is a sales report that is only recorded in a book that can cause the resulting report to be ineffective and cause fraud. Furthermore, the researchers designed a cash sales accounting information system that is able to overcome these weaknesses and shortcomings.

ANALYSIS AND DESIGN ACCOUNTING INFORMATION SYSTEM OF FUNDING AND FINANCING AT KOPERASI SERBA USAHA SYARIAH BAITUL MAAL WAT TAMWIL BAKTI NURUL HUDA Malicha Aulia Zatalini; Imam Subaweh
Jurnal Ilmiah Ekonomi Bisnis Vol 23, No 3 (2018)
Publisher : Universitas Gunadarma

This research conducted at Kopsyah BMT Bakti Nurul Huda and applied a computerized system of funding and financing activities. The purpose of this research is to find out and analyze how the accounting information system of funding and financing activities have been running, whether the system has been running well and how alternatives system is effectively applied in Kopsyah. The research method used is descriptive analysis method with qualitative data. Data analysis techniques consist of literature study, observation, interview, and documentation. The primary data were collected from interviews, notes, and documents which related to accounting activities, while secondary data consist of organizational structure, job description, documents, forms, and accounting records.The analysis tool consists of system analysis and design system with DFD, ERD, normalization, database, and design input as well as output. The results show that Kopsyah has double positions on Baitulmaal between secretary with accounting and cashier or teller with the head of KUB, on Baitultamwil between the cashier or teller with accounting.Documents and the copies have been made, although there are some documents that do not have copies. Recording and data storage are analyzed with daily cash book, control card and Excel. The researcher proposes to separation positions by adding cashier or teller for Baitulmaal, one accounting and one finance manager.The researcher also proposed to replace membership book from manual to printed form, eliminate the function of some documents in Baitulmaal, such as daily cash book, control card, and letter of application to become member, add documents and copies, such as receipt which consists of two sheets, deposit slip, withdrawal slip, slip of disbursement financing and slip of installment financing consists of three sheets and use computerized system and server as well as data storage with database.

THE INFLUENCE OF INTERNAL CONTROL SYSTEM EFFECTIVENESS, COMPENSATION COMPLIANCE, AND INFORMATION ASYMMETRY ON THE TENDENCY OF ACCOUNTING FRAUD (A CASE STUDY ON SEHATI CREDIT UNION) Amalia Nurul Hidayah; Misdiyono Misdiyono
Jurnal Ilmiah Ekonomi Bisnis Vol 24, No 1 (2019)
Publisher : Universitas Gunadarma

A cooperative is a governmental organization established to enhance economic growth and national unity. As the development of the law on cooperatives, the present and developing institutions similar to Savings and Loan Union is called Credit Union. A cooperative is very vulnerable to the risk of loss. Insecurity is possible because of the tendency of accounting fraud. Some things that can affect the tendency of accounting fraud are internal control, compliance compensation, and information asymmetry. This research aims to determine whether there is any influence of internal control system effectiveness, compensation compliance, and information asymmetry on the tendency of accounting fraud. The research uses the quantitative method, and the research subject is Sehati Credit Union. The research data consist of primary and secondary data, especially the purposive sampling data which are collected from 36 respondents. Whereas, the data analysis technique uses multiple regression analysis using SPSS 21 software for Windows. The research concludes that the effectiveness of internal control system has a partially positive significant influence on the tendency of accounting fraud, compensation compliance has a partially negative significant influence on the tendency of accounting fraud, and information asymmetry has a partially positive significant influence on the tendency of accounting fraud. It means that the effectiveness of the internal control system, compensation compliance, and the information asymmetry have significant influences on the tendency of accounting fraud.

DESIGNING THE ACCOUNTING INFORMATION SYSTEM OF CASH RECEIPT AND CASH DISBURSEMENT (CASE STUDY IN PT. INCORE KARYA UTAMA) Michelle, Michelle
Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE) Vol 9, No 2 (2020): Jurnal Mahasiswa Akuntansi
Publisher : Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)

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The study is aims to design the accounting information system of cash receipt systems and cash disbursement systems in PT. Incore Karya Utama. The author will also give the best practice of accounting information system for PT. Incore Karya Utama, especially in cash receipt systems and cash disbursement systems. It is expected can help the company to organize the cash neatly which is affected in maintaining the company?s wealth. The current study uses the qualitative methodology in the case study research design and the used type of data is the secondary data. The data is collected using 3 methods, such as interview, documentation, and observation. The author is used the Miles and Huberman model as the analysis data technique which contains 3 steps, such as data reduction, data display, and verification. After that, the data is analyzed using 2 step, such as data processing and system design. The result of the research are there are some weaknesses in the accounting information system of cash receipt and cash disbursement of PT. Incore Karya Utama, such as there is no function separation between the managing of cash-in and cash-out with the receipt or disburse of physical money and the financial statement made by the accounting staff is not examined by the financial director. The recommendation of AIS for PT. Incore Karya Utama have been made. It is proper and fit with the company situation. It is expected that PT. Incore Karya Utama can used those recommendations, so that the company can run well its business activities.Keyword: Accounting Informations Systems, Cash Receipts, Cash DisbursementREFERENCES Anonymous. (2017, November 20). Dipetik November 4, 2019, dari https://www.situstekniksipil.com/2017/11/definisi-kontraktor.htmlBahri, S. E., M. S. A., S. (2016). Pengantar Akuntansi. Yogyakarta: CV. ANDI OFFSET.Baridwan, M.Sc., Akuntan, D. (2002). Sistem Informasi Akuntansi. Yogyakarta: BPFE.Bodnar, G., & Hopwood, W. (2010). Accounting Information System. 10th Edition. United State of America: Pearson Education Inc.Erika. (2010). Laporan Prakter Kerja Lapangan tentang Sistem Akuntansi Penerimaan dan Pengeluaran Kas pada PT. Yepupe Perise Ramadhani Pekanbaru.Esteria, N. W., Sabijono, H., & Lambey, L. (2016). Analisis Sistem Akuntansi Penerimaan dan Pengeluaran Kas pada PT. Hasjrat Abadi Manado. Jurnal Berkala Ilmiah Efisiensi, 16 No.4.Fahmi, M. I., Kertahadi, & Azizah, D. F. (2015). Analisis Sistem Akuntansi Penerimaan dan Pengeluaran Kas Guna Mendukung Pengendalian Intern Perusahaan (Studi pada PT. Tambora Mulyorejo Malang Jawa Timur). Jurnal Administrasi Bisnis, 26 No.2.Hall, J. (2010). Accounting Information Systems. United Stated of America: Cengage Learning.Halman, S. U. (2014, September 10). Dipetik October 7, 2019, dari http://utamitamii.blogspot.com/2014/10/analisis-data-kualitatif-model-miles.htmlHery, S. (2015). Pengantar Akuntansi. Jakarta: Grasindo.Kieso, D., Jerry, W., & Terry, W. (2014). Intermediate Accounting (2 ed.). USA: Wiley.McLeod, R., & Shell, G. (2006). Management Information System (10th ed.). Prentice Hall.Moscove, S., & Simkin, M. (1981). Accounting Information System Concepts and Practice for Effective Decision Making. New York: John Wiley and Sons, Inc.Mukjizatiah, S., & Arisman, A. (2017). Analisis Sistem Informasi Akuntansi Penerimaan dan Pengeluaran Kas pada PT. Mardiatama Konstruksi Palembang.Mulyadi. (2001). Sistem Akuntansi. Jakarta: Penerbit Salemba Empat.Murdick, et al, R. (1978). Accounting Information System. Englewood Cliffs N. J.: Prentice Hall, Inc.Mursyidi. (2010). Sistem Akuntansi. Bogor: Ghalia Indonesia.Nisa, K. (2017). Analisis dan Perancangan Sistem Informasi Akuntansi Penerimaan dan Pengeluaran Kas PT. Adiyasa Cipta Gemilang.Nur, M. (2013). Analisis Sistem Akuntansi Penjualan pada PT. Tiga Berlian Sejahtera.O'Brien, J., & Marakas, G. (2011). Management Information System (10th ed.). McGraw-Hill Education.Pranandari, R. P. (2017). Perancangan Sistem Akuntansi Penerimaan Kas pada Usaha Cucian Mobil "Static Car Wash" Jl. Damai No.9, Sleman, Yogyakarta.Puspita, V. A. (2016). Evaluasi Sistem Informasi Akuntansi Penerimaan dan Pengeluaran Kas (Studi Kasus di PT. Anugrah Estate, Desa Luan, Kecamatan Muara Samu, Kabupaten Tana Paser, Kalimantan Timur).Romney, M., & Steinbart, P. (2012). Accounting Information Systems (12th ed.). England: Pearson.Rosita, I. A. (2005). Sistem Akuntansi Penerimaan dan Pengeluaran Kas pada PT. Pelayaran Nasional Indonesia Cabang Semarang.Samryn, S. E., Ak., M. M., CA, L. (2011). Pengantar Akuntansi. Depok: PT. Rajagrafindo Persada.Satori, MA, P., & Komariah, M. Pd, D. (2013). Metodologi Penelitian Kualitatif. Bandung: Alfabeta.Somantri, D. (2004). Memahami Siklus Akuntansi Perusahaan Jasa dan Dagang SMK untuk Tingkat 1 Bidang Keahlian Bisnis dan Manajemen. Bandung: CV. ARMICO.Sugiyono. (2013). Metode Penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.Sugiyono, P. D. (2010). Memahami Penelitian Kualitatif (6 ed.). Bandung: ALFABETA.Sugiyono, P. D. (2014). Metode Penelitian Bisnis (Vol. 18). Bandung: Penerbit Alfabeta.Suroso. SE., M. A. (2016). Sistem Informasi Akuntansi Penerimaan dan Pengeluaran Kas pada PT. Sinar Galuh Pratama. Jurnal Ilmiah "DUNIA ILMU" No.1, 2.Umar, A., Hasiholan, L. B., Paramita, P. D., Pranaditya, A., & Santoso, E. B. (2017). Sistem Informasi Akuntansi pada Perusahaan Jasa Kontraktor CV. Cipta Adhi Jaya (Studi Kasus pada Pembangunan GUEST HOUSE, Jl. Ngesrep Barat, Semarang).Warren, C., Reeve, J., & Duchac, J. (2007). Accounting (Vol. 22e). USA: Thomson-South Western.

THE USE OF INFORMATION GAP TECHNIQUE IN TEACHING FLUENCY IN SPEAKING Sari, Jamila; Sofian, Sofian; Rosnija, Eni
Jurnal Pendidikan dan Pembelajaran Khatulistiwa Vol 8, No 2 (2019): Februari 2019
Publisher : Jurnal Pendidikan dan Pembelajaran Khatulistiwa

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AbstractThe purpose of this research was to answer the research question â€œis the use of information gap techniqueeffective to increase studentsâ€™ fluency in speaking?â€ The researcher focused on the eleventh grade students of Madrasah Aliyah Raudhatul Ulum Meranti in Academic Year 2016/2017 by administering a spoken test of asking and giving opinion before and after the treatments. In conducting this research, the researcher applied a-Quasi Experimental Study with provide two groups; experimental group and control group. The population of this research was all students on eleventh grade and the sample was taken from class A (28 students) and class B (28 students).Â The data were calculated and the result showed that the score of studentsâ€™ post-test in experimental group (43.285) was higher than score of studentsâ€™ post-test in control group (35.357) in conclusion, it is clear that the use of information gap technique effect on increasing studentsâ€™ fluency in speaking. Therefore, the Null Hypothesis that says â€œthere is no difference between the students achievementin increasing fluency in speaking using Information Gap Technique and without using Information Gap Techniqueâ€was rejected, and the Alternative Hypothesis that says â€œthere is significant different between studentsâ€™ achievement increasing fluencyÂ in speaking using Information Gap Technique and without using Information Gap Techniqueâ€ was accepted.Â Keywords: A-Quasi Experimental study, fluency, information gap technique, speaking

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