Jurnal Akuntansi dan Bisnis
Jurnal Akuntansi dan Bisnis (JAB)is published by Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia. Published two times a year, February and August, JAB is a media of communication and reply forum for scientific works especially concerning the field of the business and accounting. Papers presented in JAB are solely that of author. Editorial staff may edit the papers, as long as not change its meaning. JAB has obtained an accreditation from Directorate General of Research and Development Strengthening, Ministry of Research, Technology, and Higher Education of the Republic of Indonesia by SK No. 21/E/KPT/2018.
Articles
148 Documents
<![CDATA[Efektivitas Integrasi Sistem Informasi Perencanaan, Penatausahaan, dan Akuntansi: Studi pada Universitas Sebelas Maret ]]>
<![CDATA[Muhtar, Muhtar]]>;
<![CDATA[Sutaryo, Sutaryo]]>;
<![CDATA[Amidjaya, Prihatnolo Gandhi]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 20, No 2 (2020) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (422.734 KB)
|
DOI: 10.20961/jab.v20i2.608
<![CDATA[The existence of an empirical study on the effectiveness of information systems is necessary for university that implements an integrated information system in planning, administration and finance. This study comprehensively evaluates the effectiveness of integrated information system in Universitas Sebelas Maretand explores its determinants. The analysis results show that the implementationof integrated information system in Univerasitas Sebelas maret is considered to be effective, both in terms of informationquality, informationusefulness, user satisfaction, impact on individuals, and impact on entities. Furthermore, we find that system quality and management support had positive effect on information systemseffectiveness. This research contributes to the practice and development of integrated information systems at Universitas Sebelas Maret through relevant policies and contributes to enriching the literature on information systems studies in higher education institutions.Keberadaan studi empiris mengenai efektivitas sistem informasi sangat diperlukan bagi Universitas Sebelas Maret (UNS) sebagai salah satu perguruan tinggi negeri terkemuka di Indonesia yang menerapkan sistem informasi terintegrasi perencanaan, penatausahaan, dan keuangan. Penelitian ini secara komprehensif mengevaluasi efektivitas sistem informasi terintegrasi UNS serta mengeksplorasi lebih dalam mengenai faktor-faktor yang mempengaruhinya. Hasil analisis menunjukkan bahwa sistem informasi yang diterapkan di UNS dinilai telah efektif, baik dari segi kualitas informasi, kegunaan informasi, kepuasan pengguna, dampak bagi individu, dan dampak bagi entitas. Selanjutnya, ditemukan bahwa kualitas sistem dan dukungan manajemen berpengaruh positif pada efektivitas sistem informasi. Penelitian ini memberikan kontribusi bagi praktik dan pengembangan sistem informasi terintegrasi di UNS melalui kebijakan-kebijakan yang relevan serta berkontribusi memperkaya literatur studi sistem informasi di institusi perguruan tinggi.]]>
<![CDATA[Factors Influencing Earnings Management in Railway Companies in Asia Pacific Region ]]>
<![CDATA[Romadani, Meina]]>;
<![CDATA[Aryani, Y Anni]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 21, No 1 (2021) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (496.525 KB)
|
DOI: 10.20961/jab.v21i1.632
<![CDATA[This study focuses on the factors that affect Earning Management in railway companies throughout the Asia Pacific, especially bonus plans, leverage, and government subsidies. These three factors are closely related to the characteristics possessed by the railway company. This research is quantitative using secondary data from the annual financial reports of railway companies in the Asia Pacific region from 2010 - 2019 with a sample size of 171 financial reports. The sampling technique was carried out using purposive sampling method. Modified Jones Model is used to measure earnings management. To test the hypothesis in this study using panel data regression analysis using the E-views 9 program. The results showed that the bonus plan has no effect on earning management. Leverage and government subsidies have a negative effect on earning management. Government subsidies have a positive effect on earnings management]]>
<![CDATA[Accounting for Startup: As scary as Freddy ]]>
<![CDATA[Sudibyo, Yudha Aryo]]>;
<![CDATA[Puspasari, Novita]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 21, No 1 (2021) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (392.907 KB)
|
DOI: 10.20961/jab.v21i1.606
<![CDATA[Indonesia has enormous numbers of startup companies which grow rapidly in the past four years. However, many startups fail in the first year due to their lack of business sustainability. The problem for most startups is measurement. In order to measure its growth and efficiency, startup companies need accounting. This study aims to explore and gain an in-depth understanding from the view of startup companies on accounting. With a qualitative approach, this study used the ZMET (Zaltman Metaphor Elicitation Technique) method to dig information from seven startup companies as research participants. Using ZMET’s projective techniques through image metaphors, the study has identified thirteen important constructs which describe a mental model of startup companies toward accounting. Connections among constructs are described in the consensus map, which explains three main themes of this study’s findings: mental block of accounting, accounting as a tool, and ultimate startup goal. This study has theoretical contributions, practical contributions, and methodological contributions.Indonesia memiliki sejumlah besar perusahaan startup yang tumbuh pesat dalam empat tahun terakhir. Namun, banyak startup gagal pada tahun pertama karena kurangnya keberlanjutan bisnis. Masalah yang banyak dihadapi oleh startup adalah pengukuran. Akuntansi diperlukan oleh startup untuk mengukur pertumbuhan dan efisiensinya. Penelitian ini bertujuan untuk mengeksplorasi dan memperoleh pemahaman mendalam dari perusahaan startup mengenai akuntansi. Studi ini menggunakan pendekatan kualitatif, metode ZMET (Zaltman Metaphor Elicitation Technique) digunakan untuk menggali informasi dari tujuh perusahaan startup yang dijadikan partisipan. Proyeksi ZMET mengidentifikasi tiga belas konstruk penting yang menggambarkan model mental perusahaan startup terhadap akuntansi. Hubungan antar konstruk digambarkan melalui consensus map yang menjelaskan tiga temuan penting yaitu mental block akuntansi, akuntansi sebagai alat dan tujuan akhir startup. Penelitian ini mempunyai kontribusi terhadap teori, praktik dan metodologi.]]>
<![CDATA[Kepemilikan Saham Asing, Dewan Komisaris Asing dan Direksi Asing Terhadap Penghindaran Pajak di Indonesia ]]>
<![CDATA[Maisaroh, Siti]]>;
<![CDATA[Setiawan, Doddy]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 21, No 1 (2021) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (107.641 KB)
|
DOI: 10.20961/jab.v21i1.636
<![CDATA[This study aims at examining the effect of foreign interest on tax avoidance in Indonesia. Sample of the study consists of non-financial listed firm in Indonesia Stock Exchange during 2017-2019. There are 911 firm-year observation for the study. Independent variable of the study is foreign interest that consists of foreign ownership, foreign board of commissioner and foreign board of directors towards tax avoidance in Indonesia. Dependent variable is tax avoidance conducted by non-financial firms. The result of the study shows that that foreign ownership and foreign commissioners have a negative effect on tax avoidance. Therefore, the higher foreign ownership in the ownership structure provides negative impact on the tax avoidance. Foreign ownership push management to minimize tax avoidance. Further, foreign commissioner also negatively affects tax avoidance. Meanwhile, foreign directors have no effect on tax avoidance in Indonesia. It can be concluded that the foreign parties have significant effect on the tax avoidance, specifically foreign ownership and foreign commissioners. The higher the foreign share ownership and the number of foreign commissioners on the board of commissioners, the lower the tax avoidance practice in Indonesia. Penelitian ini memiliki tujuan untuk memberikan bukti empiris tentang dampak keberadaan pihak asing terhadap penghindaran pajak di Indonesia. Sampel penelitian ini adalah perusahaan non-keuangan di Bursa Efek Indonesia periode 2017 hingga 2019. Jumlah sampel penelitian sebanyak 911 perusahaan-tahun. Variabel independen penelitian ini adalah keberadaan asing yang diwakili dengan kepemilikan saham asing, komisaris asing dan direktur asing di perusahaan tersebut, sedangkan variabel dependen adalah penghindaran pajak. Hasil penelitian menunjukkan kepemilikan saham asing dan komisaris asing berpengaruh negatif terhadap penghindaran pajak. Hal ini menunjukkan keberadaan pihak asing di jajaran pemegang saham memberikan tekanan kepada manajemen untuk mengurangi penghindaran pajak. Selanjutnya, komisaris yang merupakan warga negara asing juga memberikan dampak negatif terhadap penghindaran pajak. Direksi asing tidak memberikan dampak signifikan terhadap penghindaran pajak. Hasil penelitian ini menunjukkan keberadaan pihak asing, terutama kepemilikan saham dan proporsi di dewan komisaris, memberikan dampak negatif terhadap praktik penghindaran pajak.]]>
<![CDATA[Pengaruh Audit Fee Stickiness Terhadap Kualitas Audit ]]>
<![CDATA[Jannah, Ayudia Putri Aliffia]]>;
<![CDATA[Harymawan, Iman]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 21, No 1 (2021) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (630.093 KB)
|
DOI: 10.20961/jab.v21i1.557
<![CDATA[This study aims to obtain empirical evidence regarding the association between Audit Fee Stickiness (which is divided into Upward and Downward stickiness) with Audit Quality. Audit fee stickiness is measured by capturing the percentage change in actual audit fees in reaction to a 1% increase or decrease in expected audit fees. Whereas audit quality is measured by discretionary accruals using the model of Modified Jones. 652 samples were selected from listed companies on the Indonesia Stock Exchange during 2014 – 2018. The research finding shows that audit fees are less sticky upward in Indonesia. Whereas less sticky upward of audit fees positively associated with audit quality and less sticky downward of audit fees were negatively associated with audit quality. Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai pengaruh kekakuan harga audit (Audit Fee Stickiness), yaitu Upward dan Downward stickiness terhadap Kualitas Audit. Audit fee stickiness diukur dengan perubahan prosentase actual audit fees sebagai reaksi terhadap kenaikan atau penurunan minimal 1% dari expected audit fees. Sedangkan untuk Kualitas Audit diukur menggunakan discretionary accruals model Modified Jones. Sebanyak 652 sampel dipilih dari perusahaan yang terdaftar di BEI selama tahun 2014 – 2018. Hasil penelitian menunjukkan bahwa audit fee di Indonesia cenderung untuk bersifat less sticky upward. Dengan hasil temuan yaitu terdapat pengaruh positif terhadap kualitas audit apabila kekakuan harga audit bersifat less sticky upward. Serta terdapat pengaruh negatif terhadap kualitas audit apabila kekakuan harga audit bersifat less sticky downward.]]>
<![CDATA[Pengaruh Perbaikan Integritas Terhadap Efisiensi Belanja Pemerintah Daerah ]]>
<![CDATA[Hasan, Hasan]]>;
<![CDATA[Mahi, Benedictus Raksaka]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 21, No 1 (2021) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (163.84 KB)
|
DOI: 10.20961/jab.v21i1.639
<![CDATA[This study aims to examine the effect of local government integrity on local government spending efficiency. This study uses the budget management index variable, which is the most relevant variable in the Integrity Assessment Survey constituent variables with regional expenditures. The sample in this study was 74 districts or cities in Indonesia using 2019 data. A two-step method was used in this study. The first method is Data Envelopment Analysis (DEA) which is used to determine the relative efficiency of the Regional Government with inputs in the form of total expenditure realization and output in the form of Economic Growth, Human Development Index, and the number of people who are not included in the category of poor people. After the efficiency value is determined, the next step is to test the effect of integrity on efficiency, using the multiple linear regression method. This study found that integrity in budget management has a positive and significant effect on the efficiency of local government spending. In other words, the less integrity a local government has, the higher the production costs and the less efficient the production process. Penelitian ini bertujuan untuk menguji pengaruh integritas pemerintah daerah terhadap efisiensi belanja pemerintah daerah. Penelitian ini menggunakan variabel indeks pengelolaan anggaran yang merupakan variabel penyusun Survei Penilaian Integritas yang paling relevan dengan belanja daerah. Sampel dalam penelitian ini adalah 74 kabupaten atau kota di Indonesia menggunakan data tahun 2019. Dua langkah metode digunakan dalam penelitian ini. Metode pertama yaitu Data Envelopment Analisys (DEA) yang digunakan untuk menentukan efisiensi relatif dari pemerintah daerah dengan input berupa realisasi belanja total dan output berupa Pertumbuhan Ekonomi, Indeks Pembangunan Manusia, dan jumlah penduduk yang tidak termasuk dalam kategori penduduk miskin. Setelah nilai efisiensi ditentukan, langkah berikutnya untuk menguji pengaruh integritas terhadap efisiensi, digunakan metode regresi linier berganda. Penelitian ini menemukan jika integritas dalam pengelolaan anggaran berpengaruh positif dan signifikan terhadap efisiensi belanja pemerintah daerah. Dengan kata lain, semakin tidak berintegritas suatu pemerintahan daerah, maka biaya produksi akan semakin tinggi dan proses produksi menjadi kurang efisien.]]>
<![CDATA[Analisis Aspek Keperilakuan dalam Proses Penganggaran ]]>
<![CDATA[Mahardika, Cindhita]]>;
<![CDATA[Rokhayati, Hijroh]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 21, No 1 (2021) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (435.366 KB)
|
DOI: 10.20961/jab.v21i1.600
<![CDATA[This study aims to synthesize and analyze various theories that explain behavioral aspects of the budgeting process and its supporting factors. This study examined a number of 56 articles from 1973 to 2019, which were obtained through Googlesholar. The results of this study are behavioral aspects mapping into 3 stages of the budgeting process which include; goal setting, implementation and evaluation through the perspective of the theory used. The results of this study confirm that the behavioral aspects of the budget do not have theoretical cohesion. Various theories from the perspective of economics, organizational behavior, sociology and psychology are used to explain this issue. This study also provides a practical contribution to management in the form of an executive summary of managerial suggestions from theoretical reviews and empirical studies of previous research. This study provides a theoretical contribution in the form of a framework that elaborates the budgeting process and presents research gaps for future research. Penelitian ini bertujuan untuk mensintesis dan menganalisis berbagai teori yang menjelaskan aspek keperilakuan dalam proses penganggaran beserta faktor-faktor pendukungnya. Penelitian ini mengkaji sejumlah 46 artikel sejak tahun 1973 sampai dengan tahun 2021. Hasil penelitian ini memetakan aspek keperilakuan dalam 3 tahapan proses penganggaran yang meliputi; penetapan tujuan, implementasi dan evaluasi melalui prespektif teori yang digunakan. Hasil penelitan ini mempertegas bahwa aspek keperilakuan dalam anggaran tidak memiliki kohesi teori. Berbagai teori dalam prespektif ekonomi, perilaku organisasi, teori sosiologi dan psikologi digunakan untuk menjelaskan prose penganggaran. Penelitian ini memberikan kontribusi praktis bagi manajemen berupa ringkasan eksekutif mengenai saran-saran manajerial dari tinjauan teoritis maupun kajian penelitian terdahulu. Penelitian ini memberikan kontribusi teoritis berupa kerangka kerja yang mengelaborasi proses penganggaran dan menyajikan riset gap untuk penelitian masa depan.]]>
<![CDATA[Pengaruh CEO Dan CFO yang Memiliki Pengalaman Sebagai Auditor Terhadap Kualitas Laporan Keuangan ]]>
<![CDATA[Wicaksono, Sigit Setya]]>;
<![CDATA[Nasih, Mohammad]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 21, No 1 (2021) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (147.96 KB)
|
DOI: 10.20961/jab.v21i1.635
<![CDATA[The CEO and CFO's experience as auditors has a significant impact on financial reporting. This study describes the experience with the CEO and CFO experience as auditors or partners in an accounting firm. This study was conceived to find out how the CEO and CFO's experience as auditors relate to the quality of the company's financial statements. The study was conducted on non-financial companies listed on IDX in 2014-2018 and a sample of 1993 companies. The researcher uses multi-linear analysis using STATA 14 software to test whether earnings management is related to the variables mentioned above. The results show that CEOs experienced with auditors impact earnings management, while CFOs experienced with auditors do not influence earnings management.Pengalaman CEO dan CFO sebagai auditor memiliki dampak yang penting dalam menghasilkan laporan keuangan. Pengalaman dalam varibel ini digambarkan dengan riwayat kerja CEO dan CFO yang pernah menjadi auditor atau partner dari sebuah perusahaan akuntan publik. Peneliti coba menginvestigasi mengenai hubungan CEO dan CFO yang memiliki pengalaman sebagai auditor dan pengaruhnya terhadap kualitas laporan keuangan perusahaan. Penelitian dilakukan pada perusahaan non keuangan yang terdaftar di BEI pada periode 2014-2018 dengan sampel sebanyak 1993 perusahaan. Penulis menggunakan analisis linear berganda dengan menggunakan software STATA 14 untuk menguji apakah earning management terkait dengan variabel diatas. Hasil dari penelitian menunjukan bahwa CEO yang berpengalaman sebagai auditor berpengaruh terhadap earning management, sedangkan CFO yang berpengalaman sebagai auditor tidak berpengaruh terhadap earning management.]]>
<![CDATA[Institutional Ownership, Family Firms, Leverage, and Earnings Management ]]>
<![CDATA[Kuncara Widagdo, Ari]]>;
<![CDATA[Rahmawati, Rahmawati]]>;
<![CDATA[Djuminah, Djuminah]]>;
<![CDATA[Ratnaningrum, Ratnaningrum]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 21, No 2 (2021) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (792.024 KB)
|
DOI: 10.20961/jab.v21i2.702
<![CDATA[This study aims to record the empirical finding on the influence of family firms and institutional ownership on earnings management. It also examines the effect of leverage on the correlation between family firms and institutional ownership to earnings management. The object of the study comprises manufacturing firms registered in the Indonesia Stock Exchange from 2017 through 2020. The observations are 44 firm years in total. The data were collected from their annual financial reports, using panel regression as the analysis method. The findings suggest that family firms negatively influence earnings management, whereas institutional ownership has no impact on earnings management. This implies that the family firms ownership tends to generate an alignment effect. Furthermore, leverage negatively influences earnings management, but it has a positive impact on the relationship between family firms with earnings management, likewise has no consequence to the relationship institutional effect with earnings management. It indicates that family firms with high leverage intend to minimize the chance of violation against debt covenants and, at the same time, intensify the firm's negotiation power over debt negotiation. Studi ini bertujuan untuk menguji secara empiris pengaruh perusahaan keluarga dan kepemilikan institusional terhadap manajemen laba. Kami juga menguji apakah leverage memiliki pengaruh pada hubungan antara perusahaan keluarga dan kepemilikan institusional terhadap manajemen laba. Kami secara khusus memeriksa perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama 2017-2020. Total observasi adalah 44 perusahaan-tahun. Data penelitian dikumpulkan dari laporan keuangan tahunan. Analisis data menggunakan regresi data panel. Bukti menunjukkan bahwa perusahaan keluarga berpengaruh negatif terhadap manajemen laba, sedangkan kepemilikan institusional tidak berpengaruh terhadap manajemen laba. Hal ini menunjukkan bahwa kepemilikan perusahaan keluarga cenderung menghasilkan efek keselarasan. Selanjutnya, leverage berpengaruh negatif terhadap manajemen laba, tetapi berpengaruh positif terhadap hubungan antara perusahaan keluarga dengan manajemen laba, tetapi tidak berpengaruh terhadap hubungan institusional dengan manajemen laba. Hal ini menunjukkan bahwa perusahaan keluarga dengan leverage yang tinggi ingin mengurangi kemungkinan pelanggaran perjanjian utang dan meningkatkan kekuatan negosiasi perusahaan selama negosiasi utang.]]>
<![CDATA[Efektivitas Pelaporan Keuangan Sebelum dan Sesudah Implementasi Sistem Informasi Manajemen Keuangan Daerah (SIMDA Keuangan) Pemerintah Daerah ]]>
<![CDATA[Silfiani, Santi]]>;
<![CDATA[Hasanah Purnomowati, Nasyiah]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 21, No 2 (2021) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (781.371 KB)
|
DOI: 10.20961/jab.v21i2.743
<![CDATA[This study aims to examine how the implementation of SIMDA Finance at the Government of Magelang Regency, how the obstacles in implementing SIMDA Finance at the Government of Magelang Regency and how the effectiveness of financial reporting before and after the implementation of SIMDA Finance. This type of research is study case qualitative research. The object of this research is the Magelang Regency Government with the research samples are 11 SKPD in the Magelang Regency. The result of this research is that the implementation of SIMDA Finance at the Magelang Regency Government has been in accordance with existing procedures. Constraints in implementing SIMDA Finance at the Magelang Regency Government include lack of human resource knowledge, network/connection problems, hardware/hardware problems, and software/software problems. The implementation of SIMDA increases the effectiveness of financial reporting compare to before the SIMDA implementation and the quality of the financial reports is higher than before the implementation of SIMDA. Penelitian ini bertujuan untuk meneliti bagaimana implementasi SIMDA Keuangan pada Pemerintah Kabupaten Magelang, bagaimana kendala dalam inplementasi SIMDA Keuangan pada Pemerintah Kabupaten Magelang dan bagaimana efektivitas pelaporan keuangan sebelum dan sesudah Implementasi SIMDA Keuangan. Jenis penelitian ini yaitu penelitian kualitatif studi kasus. Objek penelitian yaitu Pemerintah Kabupaten Magelang dengan sampel penelitian yaitu 11 SKPD di Pemerintah Kabupaten Magelang. Hasil dari penelitian ini yaitu implementasi SIMDA Keuangan pada Pemerintah Kabupaten Magelang telah sesuai dengan prosedur yang ada. Kendala dalam implementasi SIMDA Keuangan pada Pemerintah Kabupaten Magelang diantaranya kurangnya pengetahuan SDM, masalah jaringan/koneksi, masalah pada hardware/perangkat keras, dan masalah pada software/perangkat lunak. Implementasi SIMDA meningkatkan efektivitas pelaporan keuangan daripada sebelum implementasi SIMDA dan Kualitas laporan Keuangan yang dihasilkan lebih berkualitas daripda sebelum implementasi SIMDA.]]>
