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THE ANALYSIS OF ACCOUNTING INFORMATION SYSTEM SERVICE REVENUE CYCLE OF INSTALLING PREPAID ELECTRICITY (TOKEN) (Case Study at PT PLN (Persero) of East Java Distribution for Malang Area) Beuthy Rachmawanty; Wiwik Hidajah Ekowati
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 2: Semester Genap 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The purpose of this research is to analyse the accounting information system revenue cycle of installing a prepaid electricity that is applied by PT PLN (Persero) Distribution East Java Area Malang. Service revenue cycle of installing prepaid electricity begins from new customer to register prepaid electricity, then the PLN to conduct electricity meter installation until the light is on. The type of research is a qualitive research, which the research to develop a concept and gather avalaible facts but not using hypothesis testing. The goal is to provide an overview of the current existingsituation and circumstances. The data obtained through interviews and documentation. The result of this research is then evaluated and given an improved solution for any given problem. The result of the analysis concludes in general had the implementation of accounting information systems and intern control in the revenue cycle of installation prepaid electricity has been maintained by PT PLN (Persero) Distribution East Java Area Malang perfectly, which is in accordance with standards procedures determined by the company. The system used is computer based, which is System Application and Product in Data Processing (SAP). There are few weaknesses in the implementation of prepaid electricity system. The disadvantage is that customer must report to PLN office to seek an assistance to top up electricity credit due to power meter often damaged/eror, sales of physical voucher are not available when customer top up electricity credit, and the difficulty of checking electricity bill online through www.pln.co.id. Weaknesses that should be corrected immediately to one of the company’s value is sensitive to the needs of customer can be realized by the company. Keyword: Prepaid Electricity, Accounting Information System, Internal Control, Service Revenue of Installing Prepaid Electricity Internal Control, and SAP.
VALUE RELEVANCE OF ACCOUNTING INFORMATION AND MANAGERIAL ABILITY ( Manufacturer Companies at Indonesia Stock Exchange ) HAZM, AFWIAN ASHFI
Jurnal Ilmiah Mahasiswa FEB Vol 6, No 2: Semester Genap 2017/2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The objectives of this study to test theoretically the value relevance of accounting information and the value relevance of managerial ability. The value relevance of accounting information involve the value relevance of earning per share and the value relevance of book value equity. In addition, the purpose of this study also examines how managerial ability to measuring the relationship between accounting information and stock prices in manufacturing companies  listed  on  the  Indonesia  Stock  Exchange  (BEI)  in  2014-2016.  This  study  uses purposive sampling method in determining the number of samples used, and obtained 67 companies used as samples. This study uses secondary data sources. In this study the managerial skills  are  measured  using  Data  Envelopment  Analysis,  Data  is  analyzed  using  moderate regression analysis. The results showed that managerial ability have value relevance to measure firm value, through value of Earning Per Share and Book Value Equity. Keywords: value relevance,  earning per share,  book value equity, managerial  ability, Data Envelopment Analysis (DEA). 
The Role of Accounting Information System in Planning and Control of Sales at PT. Pupuk Kaltim (Surabaya Branch) Ramadhan Wiprayoga
Jurnal Ilmiah Mahasiswa FEB Vol 4, No 2 : Semester Genap 2015/2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Sales are one of the significant activities for company survival heavily upon the success of this activity, if sales increase so that companies had progress and vice versa. Successful of advisability management in doing his duty are dependent upon ability decision by using relevant and properly information.Accounting information system sales in part of information systems specialized for processing data coming from sales transactions only so that accounting information is generated that related to sales only. From the above condition, sales requires a sales accounting information system transactions that understands both carry out transactions, record book keeping and also reporting transactions.The purpose of this research is to find out how the role of accounting information system in decision making so that sales can do the planning and controlling of sales at PT. Pupuk Kaltim Surabaya Branch. The results showed that PT. Pupuk Kaltim Surabaya Branch has two sales systems which are subsidized fertilizer and non-subsidized fertilizer. In sales subsidized fertilizer is the main case must be considered to controlled the fertilizer available on the market according to farmer’s needs, in case if the fertilizer is too much in market it will cause possibility fertilizer to be leaked to another. Sales non-subsidized fertilizer different with subsidized fertilizer, sales for non-subsidized fertilizer can be served from the market request how much they want. Sales prices used the international market price. The main thing in decision making for the sales of non-subsidized fertilizer is determination of the sales price. Determination should consider several aspects that took place in the international market and domestic market. The role of accounting information in planning and control in sales at PT. Pupuk Kaltim Surabaya Branch for gathering information is complete and relevant, so it could take a decision for the right sale.Keywords: Sales, Accounting Information Systems, Sales Transactions. 
ANALISIS DIMENSI KESUKSESAN IMPLEMENTASI SISTEM APLIKASI KEUANGAN TINGKAT INSTANSI (SAKTI) PADA SATUAN KERJA WILAYAH PROVINSI JAWA TIMUR DENGAN PENDEKATAN DELONE AND MCLEAN INFORMATION SYSTEM SUCCESS MODEL Kukuh Haryu Pambudi
Jurnal Ilmiah Mahasiswa FEB Vol 6, No 2: Semester Genap 2017/2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The objectives of this study are to measure how successful the implementation of Institution Financial Application System (SAKTI) is in the early piloting phase and to investigate factors that influence the success using DeLone and McLean system information success model (2003). The data of this causal-explanatory study were collected from questionnaires distributed to 61 users working in vertical offices of Directorate General of Treasury in East Java, who were selected through purposive sampling method. The results from the analysis using Partial Least Square (PLS), an alternative method of Structural Equation Modelling (SEM), show that system quality, information quality and service quality of SAKTI positively influence user satisfaction. The results also show that user satisfaction positively influences SAKTI’s net benefits.Keywords: DeLone and McLean Information System Success Model, system quality, information quality, service quality, user satisfaction, net benefit, SAKTI, partial least square (PLS)
PENGARUH PROMOSI PARIWISATA TERHADAP KEPUTUSAN BERKUNJUNG WISATAWAN MANCANEGARA KE ODTW (Survei pada Tourist Information Center Malioboro Kota Yogyakarta) Bima Noveka Hartyanto; Edriana Pangestuti
Jurnal Administrasi Bisnis Vol 77, No 1 (2019): DESEMBER
Publisher : Fakultas Ilmu Administrasi Universitas Brawijaya

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Abstract

This research is motivated by the importance of considering election or decision making in visiting decision, which always influenced by promotional mix factors such as advertising, sales promotion, personal selling, and publicity towards foreign tourist decision to visit a tourism destination in Yogykarta while visit Tourist Information Center Yogyakarta. This research is a quantitative research with explanatory research type. Population in this research are foreign tourist who visited Tourist Information Center Yogyakarta by using purposive sampling technique. Data collection in this research using an offline questionnaire. Data in this research analysed with descriptive analysis technique, simple regression analysis and t test. The result of this research showed that the promotional mix has a significant influence on the visit decision. Hence it can be concluded that there is a significant influence between Promotional Mix (X) on Visit Decision (Y). This research is expected to be able to advise Tourist Information Center Yogyakarta to further improve activities on promotions. This research is also expected to be develop by the next similar research by adding other variables that have been used in this research. Keywords: Promotional Mix, Advertising, Sales Promotion, Personal Selling, Publicity, Visit Decision АBSTRАK Penelitian ini dilatar belakangi oleh pentingnya mempertimbangkan pemilihan atau mengambil keputusan dalam menentukan kunjungan wisata, yang selalu dipengaruhi oleh faktor-faktor bauran promosi seperti periklanan, promosi penjualan, penjualan pribadi, dan publisitas terhadap keputusan berkunjung wisatawan mancanegara ke ODTW di Yogyakarta yang berkunjung ke Tourist Information Center Yogyakarta. Penelitian ini adalah penelitian kuantitatif dengan jenis explanatory research. Populasi dalam penelitian ini yaitu wisatawan mancanegara yang berkunjung ke Tourist Information Center Yogyakarta dengan menggunakan teknik purposive sampling. Pengumpulan data dalam penelitian ini menggunakan kuesioner offline. Data dalam penelitian ini dianalisis dengan teknik analisis deskriptif, analisis regresi sederhana, dan uji t. Hasil dari penelitian ini menunjukkan bahwa Bauran Promosi berpengaruh signifikan terhadap Keputusan Berkunjung, maka dapat disimpulkan bahwa terdapat pengaruh yang signifikan antara Bauran Promosi (X) terhadap Keputusan Berkunjung (Y). Penelitian ini diharapkan dapat memberikan saran kepada Tourist Information Center Yogyakarta untuk lebih meningkatkan lagi kegiatan-kegiatan dalam bentuk promosi. Penelitian ini juga diharapkan dapat dikembangkan oleh penelitian sejenis yang berikutnya dengan menambahkan variabel-variabel lainnya diluar variabel yang ada dalam penelitian ini. Kata Kunci:     Bauran Promosi, Periklanan, Promosi Penjualan, Penjualan Pribadi, Publisitas, Keputusan Berkunjung  
PENINGKATAN PERFORMA ALGORITMA K-NEAREST NEIGHBOUR DENGAN SELEKSI FITUR INFORMATION GAIN UNTUK KLASIFIKASI PERSETUJUAN KREDIT Ivandari Ivandari; Tria Titiani Chasanah; M Adib Al Karomi
Prosiding SNATIF 2017: Prosiding Seminar Nasional Teknologi dan informatika (BUKU 3)
Publisher : Prosiding SNATIF

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Abstract

AbstrakKredit merupakan salah satu perilaku ekonomi modern. Dalam prakteknya kredit dapat berupa peminjaman sejumlah uang atau pembelian barang dengan proses pembayaran secara bertahap dan dalam jangka waktu yang telah disepakati. Kondisi perekonomian yang kurang mendukung serta kebutuhan masyarakat yang tinggi membuat masyarakat memilih membeli barang dengan proses kredit ini. Sayangnya kebutuhan yang tinggi ada yang tidak diimbangi dengan kemampuan melakukan pembayaran sesuai dengan perjanjian awal. Kondisi ini yang memungkinkan proses pembayaran menjadi tidak lancar atau disebut juga dengan istilah kredit macet. Penelitian ini menggunakan data publik yaitu dataset kartu kredit dari UCI repository serta data private yaitu dataset persetujuan kredit dari perbankan lokal. Algoritma information gain digunakan untuk menghitung bobot dari masing masing atribut yang ada. Dari hasil perhitungan diketahui bahwa semua atribut memiliki bobot yang berbeda. Penelitian ini menghasilkan kesimpulan bahwa tidak semua atribut data mempengaruhi hasil klasifikasi. Misalkan atribut A1 pada dataset UCI serta atribut type pinjaman pada dataset lokal yang memiliki bobot information gain 0 (nol). Hasil klasifikasi menggunakan algoritma K-Nearest Neighbour menunjukkan bahwa terjadi peningkatan sebesar 7,53% untuk dataset UCI dan 3,26% untuk dataset lokal setelah dilakukan seleksi fitur pada kedua dataset. Kata kunci: Akurasi KNN, seleksi fitur, Persetujuan Kredit.
EFEK MODERASI TINGKAT PENDIDIKAN PADA DELONE & MCLEAN INFORMATION SYSTEM SUCCESS MODEL (STUDI KASUS DIGITAL LIBRARY UNIVERSITAS GADJAH MADA (UGM)) Wicaksana, Iyon Sukma; Hartanto, Rudy; Nugroho, Lukito Edi
Prosiding SNATIF 2017: Prosiding Seminar Nasional Teknologi dan informatika (BUKU 1)
Publisher : Prosiding SNATIF

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Abstract

Abstrak Digital library Universitas Gadjah Mada merupakan layanan yang diberikan kepada mahasiswa untuk mempermudah dalam mengakses informasi/referensi. Terdapat beberapa faktor terkait yang mempengaruhi suksesnya penerapan digital library. Keberadaan faktor-faktor tersebut menjadi penting untuk diketahui sejauh mana kesuksesan penerapan digital library. Dengan demikian diharapkan fasilitas digital library digunakan secara optimum oleh mahasiswa.Penelitian ini akan melakukan penelitian efek moderasi tingkat pendidikan terhadap penggunaan digital library. Metode yang digunakan menggunakan model DeLone dan McLean yang di modifikasi. Pengumpulan data dilakukan dengan menggunakan kuesioner yang disebar kepada seluruh mahasiswa UGM yang pernah menggunakan digital library. Hasil penelitian menujukkan bahwa hubungan antara kualitas informasi dan kepuasan pengguna di moderasi oleh tingkat pendidikan, Hubungan antara kualitas sistem, kualitas layanan dengan kepuasan pengguna tidak di moderasi oleh tingkat pendidikan. Penggunaan berulang digital library di pengaruhi oleh 3 faktor yaitu kualitas informasi, kualitas sistem dan kualitas layanan.  Kata kunci: Digital library,DeLone dan McLean,SEM
Analyzing Patent Information on Canning Technology for Food to Enhance Potential Industrial Development Tommy Hendrix
Fiat Justisia: Jurnal Ilmu Hukum Vol 14 No 2 (2020)
Publisher : Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25041/fiatjustisia.v14no2.1772

Abstract

Modern movement has many impacts from R & D results, which becomes a general issue enabling technology enhancement to enter market requirement, primarily from portfolio through patent analysis. A patent is an intellectual property right granted under the law to protect an invention toward infringement. From patent information occurs product technology, especially connected to process that influences growth and restructuring of industrial leverage to enhance the economics of a community. Canning technology for foods as the entity of industrial process captures and introduces the chance of potential, innovative, and efficient strategies for global knowledge from appropriate technology and offers the possibilities for implementation based on reducing tools specification, timing process, and operational budgeting. The purpose of this paper is to know the competition among the same product through the utilization patent database registered on WIPO fields with patent analysis. The method in this research is patent analysis using Innography software from online WIPO database as potential leading patent-issuing authorities with 1747 patent document that is registered. This study intended as a reference and recommendation in the information for product canning technology for food benchmarking, which tailor to the capabilities and capacity R & D results from differences in significance innovation development for commercial in market needs
ANALYSIS OF SUCCESS FACTORS IMPLEMENTATION OF STATE CIVIL APPARATUS MANAGEMENT INFORMATION SYSTEM Arsyanur, Mustika Retno; Suroso, Arif Imam; Sukmawati, Anggraini
Jurnal Aplikasi Manajemen Vol. 17 No. 3 (2019)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2019.017.03.12

Abstract

The State Civil Apparatus Management Information System, commonly called as SIM ASN, is used to manage staff data that contains all information about the State Civil Apparatus at the Ministry of Agriculture. This study aims to analyze the factors that influence the success of SIM ASN, in accordance with DeLone and McLean's information system success model (2003). Specifically, the purpose of this study is to analyze the effect of information quality,system quality, and service quality on use and user satisfaction. Analyze the effect of the use on user satisfactionand analyze the use and user satisfaction on net benefits. The respondents involved in this study are 142 users of the SIM ASN.This study was analyzed using Structural Equation Modeling (SEM). The results showed that information quality, system quality, and service quality had a significant effect on user satisfaction, but only service quality had a significant effect on use;use does not have a significant effect on user satisfaction; use and user satisfaction have a significant effect on net benefits. By looking at the results, it can be concluded that the DeLone and McLean (2003) models were confirmed to be used in assessing the success of SIM ASN at the Ministry of Agriculture. Suggestion for further research is to develop a net benefit variable that is not only assessed on individuals but also benefits at the organizational level and needs research on the user competency model to find out competency standards for users of management information systems.
EFFECT OF INFORMATION SHARING TOWARD EQUILATERAL AGILITY WITH KNOWLEDGE EXPLOITATION AND EXPLORATION AS AN INTERVENING VARIABLE Nurcholis, Lutfi; Cahyono, Budhi
Jurnal Aplikasi Manajemen Vol. 17 No. 4 (2019)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2019.017.04.18

Abstract

This paper aims to investigate the effect of information sharing toward responsiveness, operational flexibility and business relationship with knowledge exploitation and exploration. Data were collected from 201 SMEs in Indonesia and were analyzed by using Structural Equation Modeling (SEM). The result shows that Information sharing significantly affect knowledge exploitation and responsiveness, knowledge exploration significantly affect business relationship and operational flexibility, knowledge exploitation significantly affect operational flexibility. Furthermore, information sharing does not significantly affect knowledge exploration, operational flexibility and business relationship, knowledge exploration does not significantly affect responsiveness and knowledge exploitation does not significantly affect business relationship and responsiveness. Recommendations for future researchers are expected to apply to the business sector with a larger scale and wider geographical area.

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