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E-commerce, Automatic Exchange of Information, Self Assesment, dan Niat Penghindaran Pajak Vita Aprilina
Jurnal Ekonomi KIAT Vol. 31 No. 1 (2020): Juni 2020
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/kiat.2020.vol31(1).2735

Abstract

Tujuan penelitian ini adalah untuk mengetahui apakah terdapat pengaruh E-commerce, Automatic Exchange of Information, Self Assesment terhadap niat penghindaran pajak. Data penelitian ini adalah data primer dengan menyebarkan kuisioner kepada wajib pajak orang pribadi yang melakukan perdagangan lewat media sosial (e-commerce) dengan menggunakan purposive sampling. Analisis data menggunakan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa e-commerce berpengaruh positif dan signifikan terhadap niat melakukan penghindaran pajak sedangkan automatic exchange of information dan self assesment tidak berpengaruh terhadap niat melakukan penghindaran pajak.
Analisis Pengaruh Perilaku Manajer, Job Relevant Information, dan Pengetahuan Manajer terhadap Kinerja Anggaran dengan Pengawasan sebagai Pemoderasi pada PT Angkasa Pura II (Persero) Fergieta Sanra; Yulia Efni; Novita Indrawati
Jurnal Ekonomi KIAT Vol. 32 No. 1 (2021): Juni 2021
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/kiat.2021.vol32(1).2906

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh perilaku manajer. informasi yang relevan dengan pekerjaan, pengetahuan manajer tentang kinerja anggaran dengan moderator supervisi. Populasi dalam penelitian ini adalah para manajer di 15 cabang wilayah kerja PT Angkasa Pura II (Persero) yaitu 398 orang. Sampel dalam penelitian ini adalah 199 orang. Teknik analisis data yang digunakan dalam penelitian ini adalah adalah Structural Equation Modeling (SEM). Hasil penelitian menunjukkan bahwa perilaku manajer berpengaruh signifikan terhadap kinerja anggaran. Job Relevant Information berpengaruh terhadap Kinerja Anggaran. Pengetahuan manajer berdampak pada kinerja anggaran. Perilaku manajer berpengaruh signifikan terhadap kinerja anggaran dengan pengawasan sebagai moderator. Informasi relevan pekerjaan berpengaruh pada kinerja anggaran dan dimoderatori oleh pengawasan. Pengetahuan manajer mempengaruhi kinerja anggaran yang dimoderatori oleh pengawasan. This study aims to determine the effect of manager behavior. job-relevant information, managers' knowledge of budget performance with moderator supervision. The population in this study were managers in 15 branches of the work area of PT Angkasa Pura II (Persero), namely 398 people. The sample in this study was 199 people. The data analysis technique used in this research is Structural Equation Modeling (SEM). The results showed that the behavior of managers had a significant effect on-budget performance. Job Relevant Information has an effect on Budget Performance. Manager's knowledge has an impact on-budget performance. Manager behavior has a significant effect on budget performance with supervision as a moderator. Job-relevant information affects budget performance and is moderated by supervision. Manager's knowledge affects budget performance which is moderated by supervision.
How to Improve The Quality of Accounting Information Systems from Organizational Perspective (Empirical Evidence from Banking Sector in Bandung – Indonesia) Elza Fransisca; Yenni Carolina; Rapina
Conference Series Vol. 3 No. 1 (2020): International Conference on Global Innovation and Trends in Economy 2020
Publisher : ADI Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Organizational structure and organizational commitment are the elements in the organization as well as the factors that support success in the application of AIS. Indonesian company phenomenon reveals that the Quality of AIS hasn't been properly applied in Indonesian banks. The aim of the research is to (1) study the impact of organizational structure and organizational commitment on the Quality of Accounting Information System (2) to look at the impact of the Quality of AIS on the quality of accounting information. This examination makes use of a survey methodology. Information gathering on this exam used questionnaires on 62 banking staff in Indonesia. The info that has been collected is processed utilizing SEM PLS. The outcomes of this examination is organizational structure and organizational commitment have an impact on the quality of accounting information and the quality of the AIS has a positive effect on the quality of accounting information.
Management Information System of IMBI Puskesmas, Jayapura Utara District Sitti Nur Alam; Siti Nurhayati; Preselia Kwando Bonai
IAIC International Conference Series Vol. 3 No. 1 (2020): SEMNASTIK 2020
Publisher : IAIC Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/conferenceseries.v3i1.399

Abstract

Imbi Jayapura in carrying out its duties and functions, supported by patient registrationmanagement, management of each poly, pharmacy management, laboratory management, andadministrative management. The recording process in all management is still manual, and patientregistration services can only be done using a prospective patient having to come directly to thePuskesmas, a manual registration process so that it takes a long time to provide health services at thePuskesmas. It is deemed necessary to have a system that can support all management activities. There isno accumulation of patients when registering, faster in service, and accurate in solving patients andreporting problems. This study encourages IMBI puskesmas to serve prospective patients who wish toregister online using the website, carry out medical record management at each clinic, pharmacy andlaboratory quickly and precisely, and carry out the direction of patient reports at Puskesmas Imbi speedilyand accurately. This research resulted in the Puskesmas Imbi Jayapura Management Information Systemused by Puskesmas officers to manage all Puskesmas activities.
Building Data Collection Information System in the Papua Province Building and Environmental Arrangement Work Unit Muhammad Taher Jufri; Mursalim Tonggiroh; Arga Permana Reysamputra
IAIC International Conference Series Vol. 3 No. 1 (2020): SEMNASTIK 2020
Publisher : IAIC Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/conferenceseries.v3i1.400

Abstract

The Papua Province Environmental and Building Arrangement Work Unit is still carried out conventionally in carrying out building data collection. Data collection is still using a questionnaire form, then entered into a computer using Microsoft Excel. This study aims to build an online building data collection information system. Data obtained through direct observation on the object of research and interviews with the building data collection field. The analytical method used to analyze problems in the ongoing system is the PIECES analysis method. The design is carried out using an object-oriented design method, namely, UML design. And the system testing stage uses the black box method. With the existence of an online building data collection information system, it is expected to be a solution to simplify and speed up the process of the survey team conducting building data collection.
Information exposure relating with reading behavior on packaged food product among college students in Fikes Uhamka Aisya Desy Novitamanda; Nanang Prayitno; Izna Nurdianty
ARGIPA (Arsip Gizi dan Pangan) Vol 5 No 2 (2020)
Publisher : UHAMKA PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/argipa.v5i2.3968

Abstract

In this era, food products had a high interest in the community because it is easy to consume but not followed by behavior to read the food label. The objective of this study was to analyze the relationship between food label knowledge and information exposure with food label reading behavior on college students in FIKES UHAMKA. This study was quantitative research with a cross-sectional design. This study conducted in July–August 2019 with 239 subjects. Data analyzed used Chi-Square statistical test. The result showed 52,7% of subjects always reading food labels. Food label knowledge did not have a relationship with food label reading behavior. Information exposure variable has a relationship with food label reading behavior.
INFORMATION DISORDER & THE ONLINE’S GATEKEEPING MECHANISM STRUGGLE IN POST TRUTH ERA roziana febrianita; Astri Wulandari
JCommsci - Journal Of Media and Communication Science Vol. 3 No. 3 (2020)
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jcommsci.v3i3.78

Abstract

Online journalistic practice in Indonesia has become a singular phenomenon in the digital era. Along with the rapid development of communication technology, the news portals in this country are also growing. The ease of access to any information; which is able to be accessed by anyone and anywhere has emerged to be one of many factors why online news sites tendecially being used as the main reference for any kind of information. Oppositely, there has been a wide spreading of misinformation, malinformation as well disinformation, which are circulated on social media and micro-blogging media. The concepts authors initiate in this research are the gatekeeping mechanism and disorder information. This has become the focal point of the paper to observe how the gatekeeping mechanism struggle with the occurrence. This paper method is qualitative, preserverving the interview data collecting technique. Informants in this paper are the editorial team of Liputan6.com and Detikcom. The conclusions of this article are : (a) Liputan6.com implemented traditional gatekeeping yet a gatewatching for the reader(s), Detikcom performing a processing journalism, (b) both media stated Information selection based on certain criteria, (c) Liputan6com expending SCTV East Java Bureau for disseminating the local news, Detikcom has representative in the back office in East Java for the local news, (d) both media having the awareness whether the selecting information leading to online news term’s and phenomenon nowadays. Keywords: Information Disorder, Gatekeeping Mechanism, Online News Portal, Post Truth Era, Online Journalism
Sistem Informasi Sebaran Data Alumni Berbasis Website GIS (Geographic Information System) pada Politeknik Sains dan Teknologi Wiratama Maluku Utara Lia Muawarsiati; Hindun Hasan; Muhdar Abdurahman; Syahril Hasan
Jurnal Ilmiah ILKOMINFO - Ilmu Komputer & Informatika Vol 4, No 1 (2021): Januari
Publisher : Akademi Ilmu Komputer Ternate

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47324/ilkominfo.v4i1.111

Abstract

Abstrak: Sistem Informasi Persebaran Data Alumni Berbasis Website GIS (Geographic Information System) Pada Politeknik Sains dan Teknologi Wiratama Maluku Utara.Politeknik Sains dan Teknologi Wiratama Maluku Utara merupakan kampus Swasta yang berlokasi di Kota Ternate, Kelurahan Jati Ternate Selatan, yang setiap tahun memiliki lulusan alumni dan data alumni yang cukup banyak, tetapi data tersebut kurang dimaksimalkan karena tidak diolah lebih lanjut untuk menjadi informasi dan pada saat ini khususnya bagi kalangan  mahasiswa kurang mengetahui informasi persebaran alumni secara spesifik karena belum adanya  sistem yang melakukan hal tersebut. Untuk mengatasi permasalahan tersebut dapat memanfaatkan teknologi Geographic Information System (GIS), dimana GIS memiliki kemampuan untuk menyajikan informasi dalam bentuk grafis dengan menggunakan peta sebagai antar muka, sehingga persebaran alumni dapat diketahui secara spesifik. Penelitian ini bertujuan untuk mengembangkan Sistem Informasi Data Alumni Berbasis Website GIS (Geographic Information System) Pada Politeknik Sains dan Teknologi Wiratama Maluku Utara. Penelitian ini dilaksanakan dikampus Politeknik Sains dan Teknologi Wiratama Maluku Utara. Pengumpulan data penelitian menggunakan  dokumentasi dan wawancara. Hasil penelitian ini dapat membantu dan mempermudah mahasiswa wiratama  untuk mengetahui sistem persebaran alumni wiratama.Kata Kunci : Sistem Informasi, Data Alumni, Berbasis Web GISAbstract: Alumnus Data Distribution Information System Based on GIS Website (Geographic Information System) at the North Maluku Wiratama Science and Technology Polytechnic. The North Maluku Wiratama Polytechnic of Science and Technology is a Private campus located in Ternate City, Jati Ternate District, South Ternate, which annually has a large number of alumni graduates and alumni data. However, the data is not maximized because it is not processed more further to be informed and, mainly, for students not knowing information about alumni's specific distribution. After all, there is no system to do this. To overcome these problems, we can utilize Geographic Information Systems (GIS) technology, where GIS can present information in graphical form using maps as an interface so that alumni's distribution can be explicitly known. This study aims to develop a GIS Web-Based Alumni Data Information System (Geographic Information System) at the North Maluku Wiratama Science and Technology Polytechnic. This research was carried out at the North Maluku Wiratama Science and Technology Polytechnic. Research data collection using documentation and interviews. This study's results can help and make it easier for Wiratama students to find out the distribution systems of Wiratama alumni.Keywords: Information Systems, Alumni Data, Gis Web-Based
BUDGETARY SLACK: INFORMATION ASYMMETRY AND EMPHASIS OF BUDGETARY AS MODERATING EFFECT Sri Maryati; Roni Hendrawan
AKUNTABILITAS Vol 14, No 2 (2020): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v14i2.11780

Abstract

The purposeof  this study empirically to test the relationship of budgetary participation to budgetary slack with information asymmetry and budgetary emphasis as a moderating. Inconsistency some research such as Dunk's (1993); Dewi and Erawati (2014); Alfebriano (2013); Tresnayani (2016); Raudhiah (2014); Utami (2012); Mahadewi (2014); Anggasta (2014); Pratama (2013); Yanti and Maria (2016); Falikhatun (2007); Putranto (2012); Rahmiati (2013); Dewik; Suartana (2016); Irfan (2016); Armaeni (2012); and Alfebriano (2013) to bea motivation of research to conduct further studies with modification of object. The object of this study was 22 Regional Government Organizations of Tulang Bawang Regency with a number of questionnaires distributed by 104. Data was processed using SEM. Based on the results of the analysis it can be concluded that budgetary participation has no effect on budgetary slack, information asymmetry can strengthen the relationship of budgetary participation to budgetary slack while the budgetary emphasis is not able to strengthen the relationship of budgetary participation to budgetary slack
The Influence of Technology and Accounting Information Systems Development Against The Accountant Profession in Minimarket Padang Sri Yuli Ayu Putri; Yuli Ardiany; Delori Nancy Meyla
EAJ (Economic and Accounting Journal) Vol 3, No 3 (2020): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v3i3.y2020.p185-194

Abstract

Market agencies such as mini-markets require the use of accounting information systems. Mini-markets have thousands of products that are sold to the public in a variety of types to fulfill the needs of the community and reporting sales per day and purchasing goods from suppliers in the form of financial statements needed by management in a hasty manner.Seeing these conditions, one of the important things in managing a business unit is to make decisions using a computerized accounting information system. This research aims to know the effect of partially or simultaneously the technology and accounting information systems development on the accountant profession at the mini-market inPadang. The analytical method used is multiple linear regression analysis. I expect the outputs of this research to be published in the accredited National Journal and IPR publishing. Based on the results of the analysis and discussion of the influence of the Development of Accounting Information Technology and Systems on the Professional Absorption of Accountants, the following conclusions are, the development of technology partially influences the Professional Absorption of Accountants, accounting Information and the system partially has no effect on the Professional Absorption of Accountants.he development of Accounting Information Technology and System simultaneously influences the Professional Absorption of Accountants.

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