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INDONESIA
Journal of Contemporary Information Technology, Management, and Accounting
Published by Perkumpulan Praktisi Akuntansi Indonesia
ISSN : -     EISSN : 2715677X     DOI : -
Core Subject : Economy, Science,
Computer Science & IT Economics, Econometrics & Finance
Journal of Contemporary Information Technology, Management, and Accounting (JCITMA) is an international, peer-reviewed journal which aims to bring its readers the very best analysis and discussion in the developing field of information, technology, management, and accounting. Articles may range from empirical to analytical, from practice-based to the development of new techniques, but must be related to problems facing the integration of accounting and information technology. The journal will address (but will not limit itself to) the following specific issues: control and auditability of information systems; management of information technology; artificial intelligence research in accounting; development issues in accounting and information systems; human factors issues related to information technology; development of theories related to information technology; methodological issues in information technology research; information systems validation; human–computer interaction research in accounting information systems. The journal welcomes and encourages articles from both practitioners and academicians.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 7 Documents
 1 
Search results for , issue "Vol 3 No 1 (2022)" : 7 Documents clear
The Analysis of the Influence of Card-Based Payment and Electronic Money on Money Supply Adhinda Rachma Aminy
Journal of Contemporary Information Technology, Management, and Accounting Vol 3 No 1 (2022)
Publisher : Perkumpulan Praktisi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.7536143

Abstract

The development of technology has changed many areas of people's lives, one of which is in the transaction process. Non-cash payment instruments such as non-cash payment instruments and electronic money are increasingly being used by the community. This increase affects the money supply. Through multiple linear regression tests, this study aims to see the influence of card-based payments and electronic money on the money supply. The data taken is the nominal credit card, debit card, electronic money as the independent variable, and the money supply as the dependent variable. The data taken is only limited to the period from January 2016 to April 2020. The results of the analysis show that debit cards and electronic money have a significant positive effect on the money supply, while credit cards have a significant negative effect on the money supply.
Analysis of the Role of SMEs in Indonesia's Economic Growth in 2009-2018 Winda Fitriatus Soleha Winda
Journal of Contemporary Information Technology, Management, and Accounting Vol 3 No 1 (2022)
Publisher : Perkumpulan Praktisi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.7536145

Abstract

SMEs are considered to have an important role in encouraging the accelerated increase in per capita income and the improvement of the economy of a region. SMEs players are required to develop the economy of a country and compete between countries, so that they are able to advance the Indonesian economy. The data used in this research are secondary data from the Central Bureau of Statistics, the Ministry of Cooperatives and SMEs and literature studies related to this research. The dependent variable in this study is Indonesia's Gross Domestic Product (GDP), the independent variable used is the variable total of SMEs, the total of labor SME, investment and exports. This research uses multiple linear regression method. The purpose of this study was to analyze the effect of the total of SMEs, the effect of the total of labor SME, the effect of investment and the influence of exports from the SME sector on Indonesia's GDP. From the research results, it is known that the variables of the total of SMEs, investment and exports have no effect on GDP. It is different from the total of SME labor variable which significantly affects GDP. Overall the SME sector can affect Indonesia's economic growth.
The Effect of Earning Per Share and Cash Flow of Operating on Stock Prices Muhammad Ilham Ramadhani
Journal of Contemporary Information Technology, Management, and Accounting Vol 3 No 1 (2022)
Publisher : Perkumpulan Praktisi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.7536099

Abstract

The company is an entity that aims to seek profit for the welfare of the owner. Achieving company profits requires resources in carrying out its business processes. One of the resources that companies really need is funds. Companies can raise funds in various ways, one of which is by issuing securities such as shares on the stock exchange. Stock is an investment that has a big risk so that investors need to consider more to invest in stocks, one of which is by considering the earnings per share and the company's cash earning ability in the company's main activities. So as to know the effect of earnings per share and operating cash flow on stock prices. If earnings per share and operating cash flow are attractive to investors, the demand for shares in the company will increase, causing share prices to rise. Therefore, a regression test is conducted to determine the effect of earnings per share and operating cash flow on stock prices, the results are that earnings per share and operating cash flow have a significant effect on stock prices, these results are supported by previous research results which has the same test result.
The Effect of Good Corporate Governance Mechanism on Earnings Management Zaqiatus Sholiha
Journal of Contemporary Information Technology, Management, and Accounting Vol 3 No 1 (2022)
Publisher : Perkumpulan Praktisi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.7536076

Abstract

The purpose of this study is to analyze the effect of Good Corporate Governance (GCG) on earnings management. Good Corporate Governance (GCG) is represented by the size of the board of commissioners, the composition of the independent board of commissioners and the size of the audit committee, while for earnings management, it is measured by discretionary accruals. This study uses a population in the form of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018 and 2019. The sample was selected by purposive sampling method, the criteria were manufacturing companies engaged in the consumer good industry sub-sector and produced 84 companies as research samples. The method of testing the hypothesis is done by using multiple linear regression method. The results of this study indicate that the size of the board of commissioners, the composition of the independent commissioner board and the size of the audit committee have an effect on earnings management.
Analysis of the Effect of Good Corporate Governance Implementation on Banking Financial Performance Measured Through the ROA & ROE Ratio in Sharia Commercial Banks in Indonesia Prystina Ajeng Pratiwi
Journal of Contemporary Information Technology, Management, and Accounting Vol 3 No 1 (2022)
Publisher : Perkumpulan Praktisi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.7536107

Abstract

The implementation of Good Corporate Governance for Islamic banking is regulated in PBI No. 11/33 / PBI / 2009 concerning the Implementation of Good Corporate Governance for Islamic Commercial Banks and Sharia Business Units. This study will show whether there is a relationship or influence from the implementation of GCG through several indicators such as the number of boards of directors, the board of commissioners, the number of meetings on the sharia supervisory board, and also the number of meetings of the audit committee at each Islamic commercial bank in Indonesia, with the dependent variable, namely financial performance as measured by Return on Assets (ROA) and Return on Equity (ROE). The number of research samples is from 10 Islamic commercial banks listed on the IDX for the period 2018-2019 with a purposive sampling technique. This study uses secondary data from annual reports and GCG implementation reports from each Islamic commercial bank. The analytical method used in this research is through hypothesis testing with regression analysis using the IBM SPSS V21. The test results found that simultaneously through the simultaneous F test, GCG has a positive effect on Return on Assets, and GCG simultaneously has no effect on Return on Equity.
Determinant Factors of Retail Trading Company Funding Decision to Reduce Company Financial Distress Dhiena Aprelenia Maharani
Journal of Contemporary Information Technology, Management, and Accounting Vol 3 No 1 (2022)
Publisher : Perkumpulan Praktisi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.7536113

Abstract

Retail trading companies are one of the pioneers in supporting Indonesia's GDP growth with a contribution of 12.56%, and still making a high and positive contribution in the first quarter of 2020. A high contribution does not guarantee that the company's financial condition is adequate. BPS data (2020) shows that there was a decline in revenue for trading companies during the pandemic. Companies must establish appropriate funding policies to improve efficient business operations so as not to experience financial distress that could potentially bankrupt. This study aims to analyze the determinants in determining funding that can reduce the financial distress of retail trading companies. The data used are the financial statements of retail companies from 2018 and 2019 with the method used is descriptive quantitative. Path analysis method to analyze hypotheses using the SME model in SPSS AMOS 26. The results of this study indicate; (i) company size 0.335, (ii) tax 0.196, and (iii) revenue growth 0.195 are determinants of funding, but they cannot reduce financial distress. If the manager decides to finance using these three factors, it will not affect the company's financial distress
The Effect of Company Size, Solvency, and Public Accounting Firm Size on Audit Delay Indah Kusumawati
Journal of Contemporary Information Technology, Management, and Accounting Vol 3 No 1 (2022)
Publisher : Perkumpulan Praktisi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.7536139

Abstract

This study aims to examine and analyze the effect of company size, solvency, and public accounting firm size on audit delay in agricultural companies listed on the IDX from 2017-2019 as partially and simultaneously. This research uses quantitative research using the purposive sampling method. The analysis method in this research study used descriptive statistics, classic assumption tests, hypothesis testing which consisted of simple and multiple linear regression with a significance level of 5%. This research was conducted by selecting research data according to the sample criteria of 15 agricultural companies based on established criteria. The type of data used secondary data obtained from IDX and the company's official website. The results of this research show for the partial test such as company size and public accounting firm size does not affect audit delay, but for solvency affects the audit delay. The result simultaneously tests for company size, solvency, and public accounting firm size tests do not affect audit delay.

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