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THE IMPLEMENTATION OF EXCHANGE OF INFORMATION IN THE BANKING INDUSTRY FIRLY ROSALINI; MARIA R.U.D. TAMBUNAN
Jurnal Bisnis dan Akuntansi Vol 22 No 2 (2020): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v22i2.688

This study aims to analyze the implementation of Automatic Exchange of Information by Financial Institution especially at PT Bank XYZ Indonesia, a subsidiary of bank that serves over 38 million customers covers 66 countries worldwide, in Europe, Asia, the Middle East, and North Africa, North and Latin America. This study uses a qualitative approach with data collection through library and field research conducted by interviews with related parties. The results of the study show that Bank XYZ as a Reporting Financial Institution is required to implement the provisions of international reporting standards, namely Common Reporting Standard (CRS), which is used to classify data in accordance with its reporting objectives. Some obstacles were found, namely the need for further guidance issued by the Directorate General of Taxes as a competent authority that regulates in more detail the instructions for filling in reports to be reported when reporting financial information data, and also the Directorate General of Taxes must anticipate the possibility related problems when reported by the reporting financial institution.

ENVIRONMENTAL INFORMATION DISCLOSURE TERHADAP FINANCIAL PERFORMANCE DENGAN NILAI PERUSAHAAN SEBAGAI PEMODERASI: PENDEKATAN GAYA PENGUNGKAPAN MIFTHAKUL JANAH; SUSI HANDAYANI
Jurnal Bisnis dan Akuntansi Vol 22 No 2 (2020): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v22i2.714

Companies with a high level of sensitivity to environmental problems will disclose social responsibility reports and sustainability reports as a form of awareness. There is no environmental disclosure standard, causing disclosure to be voluntary, so this study divides the two types of disclosure styles (substantive and symbolic styles). This study aims to determine the effect of EID on financial performance with firm value as a moderating variable with a two-style disclosure approach. The sample in this study was high profile companies listed on the Indonesia Stock Exchange 2017-2018 with 400 samples total divided into two types disclosures through a purposive sampling technique. Data analysis techniques used multiple linear regression and Moderated Regression Analysis through SPSS 25. The results showed that both the subtantive and symbolic EID styles had a positive effect on financial performance, because the more total EID subtantical and symbolic styles, the more financial performance improved. Then the company's value can moderate the effect of EID on the financial performance of a substantive style company, while the effect of EID on the financial performance of a symbolic style company cannot be moderated by the value of the company, because the substantive style can increase investor confidence through quantitative and actual information disclosed, while the symbolic style is impressed greenwashing in its disclosure so that it cannot give investors confidence.

Implementation of Electronic Government as a Media of Information and Public Openness in Dadirejo Village, Wonosobo District, Tanggamus Andreas Andoyo; Rani Ramadhani
JTKSI (Jurnal Teknologi Komputer dan Sistem Informasi) Vol 4, No 1 (2021): JTKSI
Publisher : JTKSI (Jurnal Teknologi Komputer dan Sistem Informasi)

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Electronic government is a government-based electronic website, aiming to improve the relationship between the government and other parties. The e-government provides 24-hour online public services. The village of Dadirejo is a village located in the District of Tanggamus District, Dadirejo Village still has not used E-government as a public service, to overcome it in creating a new system that can be used as a medium of information to the public. The process of making E-government in Dadirejo Village is done by analyzing the existing system, then using some diagrams namely, DFD (Flow Diagram), ERD (Entity Relationship Diagram), and flow chat. Continued premises designing web and MySQL database. E-government in Dadirejo Village is expected to make it easier to provide services and information to the community quickly, accurately, and indefinitely

Personnel Information System at PT Tri Canis Aurum Ferdiansyah Ferdiansyah; Steven Saputra; Mulyati Mulyati
JTKSI (Jurnal Teknologi Komputer dan Sistem Informasi) Vol 4, No 1 (2021): JTKSI
Publisher : JTKSI (Jurnal Teknologi Komputer dan Sistem Informasi)

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A personnel management information system is a systematic procedure to collect, store, retain, retrieve, and validate data needed by an organization regarding human resources, personnel activities, characteristics of organizational units. PT Tri Canis Aurum is a private company engaged in acacia tree nursery services. In its business process, PT Tri Canis Aurum is still experiencing obstacles, namely the rectification process, managing employee data, calculating salaries, monitoring attendance, monitoring violations, applying for permits/leave, resigning, and assessing employee performance. The purpose of this research is to build a website-based personnel information system at PT Tri Canis Aurum to solve solutions to problems faced with employment. The methodology used is the iteration method, the problem analysis used is PIECES. At the design, the stage used Data Flow Diagrams (DFD) and Entity Relationship Diagrams (ERD). System development using Visual Studio Code and MySQL as the database. The results of the development of an employee information system at PT Tri Canis Aurum can help simplify the employee recruitment process, file employee data more effectively and efficiently, facilitate the attendance monitoring process, communicate between field supervisors and directors more effectively, more accurately calculate salaries and monitor violations

PENERAPAN METODE INFORMATION ECONOMIC (IE) UNTUK ANALISIS KELAYAKAN APLIKASI SIPSIBA (Studi Kasus: SMK Muhammadiyah 10 Jakarta) Tri Hartati; Noer Hikmah
Journal of Information System, Applied, Management, Accounting and Research Vol 5 No 2 (2021): JISAMAR : Volume 5, Nomor 2, May 2021
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v5i2.406

Teknologi informasi yang terus berkembang mengikuti kebutuhan manusia pada saat ini sangat membantu manusia dalam memenuhi dan menyelesaikan banyak pekerjaan. Teknologi informasi juga menjadi basis perkembangan suatu industri sehingga membuat perusahaan-perusahaan saling berkompetisi untuk memajukan usahanya dengan berinvestasi secara nyata pada sistem informasi yang mendukung kemajuan usahanya. Tidak hanya perusahaan yang bersifat komersial yang memanfaatkan teknologi informasi/sistem informasi, akan tetapi perusahaan yang non-komersial pun ikut bersaing untuk memajukan bisnisnya. Dalam hal berinvestasi di bidang SI/TI, pihak perusahaan harus teliti dalam memperhitungkan resiko yang kemungkinan akan terjadi di masa mendatang. Dan untuk mencegah atau mengurangi dampak kerugian tersebut, maka sistem informasi yang akan diterapkan pada perusahaan tersebut harus dianalisa kelayakannya terlebih dahulu dengan menggunakan metode information economic (IE). Studi kasus yang penulis ambil adalah menguji/menganalisa kelayakan aplikasi SIPSIBA (Sistem Informasi Penerimaan Siswa Baru) yang akan diterapkan pada SMK Muhammadiyah 10 Jakarta. Analisa yang dilakukan untuk menentukan manfaat melalui kombinasi dari analisis enhanced ROI, penilaian bidang bisnis, dan penilaian bidang teknologi.

DEVELOPING ORDER AND CUSTOM PRODUCTION INFORMATION SYSTEM WITH ORDER TRACKING SYSTEM IN BATIK BALQIS COLLECTION Carlina, Selvi; Ayundyayasti, Prima
KEUNIS Vol. 9 No. 2 (2021): JULI 2021
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Batik Balqis Collection is a boutique and batik producer that most of the goods are self-produced. In conducting their business, Batik Balqis Collection provides services in the form of custom orders that are still carried out manually, so it is difficult to describe the details of the order design and inaccuracies in calculating the cost of goods manufactured for each order. This research aims to design and develop order and custom production information systems with tracking information for Batik Balqis Collection customers. The method used to develop the system is the Prototype method. The prototype method phase consists of initial requirement, design, prototyping, customer evaluation, review and update, system development, and system implementation. Data collection methods used are interviews and observation. The system's outputs are purchase report, order report, material inventory report, work in process inventory report, finished good inventory report, and cost of goods manufactured report. By implementing this system, users are expected to run their business processes more efficiently.

Studi Corporate Information Transparency On The Internet (e-CTI) Pada Bursa Efek Indonesia, Malaysia, Dan Thailand Freddy Nathaniel Alexander; Tarsisius Renald Suganda; Sendy Cahyadi
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 23, No 2 (2020)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v23i2.215

The purpose of this study is to analyze the influence of macro and micro factors on e-CTI in three countries namely Indonesia, Malaysia, and Thailand. The three countries have a partnership called Indonesia Malaysia Thailand - Growth Triangle (IMT-GT). The research sample consisted of 90 of the most liquid companies listed on the Indonesia Stock Exchange (LQ45), the Malaysian Stock Exchange (KLCI), and the Thailand Stock Exchange (SET50). The results showed that the size of the board of directors had an influence on e-CTI. If there are more boards of directors, it will increase its ability to encourage management to be more transparent. With the existence of regulations in the three countries that regulate the duties and responsibilities of the board of directors towards stakeholders, it will encourage management to be more transparent.

THE EFFECT OF AUDITOR’S COMPETENCE AND INDEPENDENCE ON INFORMATION SYSTEM AUDIT QUALITY Santy Setiawan; Yenni Carolina; Aura Kristiani
Asia Pacific Fraud Journal Vol 5, No 2: Volume 5, No. 2nd Edition (July-December 2020)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v5i2.155

Users of financial statements always rely on the results of audits conducted by competent andindependent auditors because the audits are carried out through quality processes and efforts. Competent and independent auditors are needed to obtain quality audit results. Because most modern information systems use information technology, the information technology audits become an important component in all external and internal audits. This study aims to examine the effect of auditor’s competence and auditor’s independence on the information systems audit quality. The research sample used in this study is external auditors working in public accounting firms in West Java. The statistical test instrument used is a multiple regression test. The results show that the auditor's competence has an effect on information systems audit quality, while the auditor’s independence has no effect on information systems audit quality.

THE IMPLEMENTATION OF INFORMATION AND COMMUNICATION TECHNOLOGY (ICT) IN ANTI-CORRUPTION TO SUSTAIN ECONOMIC GROWTH Muhammad Arfan Pratama
Asia Pacific Fraud Journal Vol 5, No 2: Volume 5, No. 2nd Edition (July-December 2020)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v5i2.156

Corruption is an extraordinary crime which gives domino effect on government systems. The impacts include low economic growth and high poverty rate. Corruption enriches certain class only so that the budget which is allocated for the development of the country cannot be fully absorbed. Public service facilities for health, education, and administration cannot operate optimally due to the stalled building construction. To increase the economic growth of a country, a structured improvement is needed by involving the role of citizen in monitoring the government system. The development of Information and Communication Technology (ICT) enhances the transparency of ongoing government systems and public services. Studies conducted by Qiang (2009) and Andersen (2009) showed that the implementation of ICT proved to be able to increase economic growth in developing and developed countries with an increase in GDP. Khan and Majeed (2019) also proved that the implementation of ICT and E-Government also increased GDP for Southeast Asian countries in the period 1980-2015. The ICT developments include e-government, big data analysis, blockchain technology, and whistleblowing systems. The implementation of ICT in government systems, such as licensing systems and procurement systems, provides increased transparency and quality so that economic growth also increases. It takes a lot of money to implement ICT in the government system, but it also becomes an opportunity for state officials to abuse their authority. An example of the use of ICT in Indonesia is the procurement of E-ID Cards. Therefore, the integrated whistleblowing system can be sought to guard the benefits of implementing ICT in increasing economic growth.

Analisis Kesiapan Implementasi Rekam Medis Elektronik dengan Pendekatan DOQ-IT (Doctor’s Office Quality-Information Technology) Eka Wilda Faida; Amir Ali
Jurnal Manajemen Informasi Kesehatan Indonesia (JMIKI) Vol 9, No 1 (2021)
Publisher : Asosiasi Perguruan Tinggi Rekam Medis dan Informasi Kesehatan Indonesia- APTIRMIKI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33560/jmiki.v9i1.315

Rumah Sakit Haji Surabaya dalam memberikan pelayanan terkait rekam medis masih belum memenuhi standar capaian yang ditentukan, dimana standar waktu penyediaan dokumen rekam medik rawat jalan yang seharusnya ≤ 20 menit masih mencapai standar 23,58 %, standar waktu penyediaan dokumen rekam medik pelayanan rawat inap yang seharusnya ≤ 15 menit masih mencapai standar 49,32%, waktu pelayanan surat keterangan medis yang seharusnya ≤ 2 hari masih mencapai standar 95,14%, Kelengkapan dokumen medis rawat inap masih mencapai 81,20% dan Pengembalian dokumen medis rawat inap 2x24 masih mencapai 80,9%. Hal ini merupakan indikator pelayanan yang kurang baik, melalui RME (Rekam Medis Elektronik) diharapkan dapat meminimalisir keterlambatan pengiriman data pasien. Agar masalah tidak menjadi berlarut maka perlu analisis kesiapan implementasi RME di rumah sakit. Tujuan penelitian ini adalah menganalisis kesiapan implementasi RME dengan pendekatan DOQIT (Doctor’s Office Quality-Information Technology) di RS Haji Surabaya. Penelitian ini dengan menggunakan jenis penelitian deskriptif kuantitatif dengan pendekatan cross sectional. Berdasarkan hasil penelitian yang telah dilakukan, maka dapat diperoleh informasi bahwa pada aspek sumber daya manusia, budaya kerja organisasi, tata kelola kepemimpinan, dan infrastruktur secara keseluruhan memiliki kategori sangat siap.Kata Kunci : Kesiapan, Rekam Medis Elektronik, DOQIT

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