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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 34 Documents
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The Influence of Transformational Leadership Style, Human Resources Competency Towards Implementation Performance Based Budgeting and Organization Culture Desi Kirana Putri
Journal of Contemporary Information Technology, Management, and Accounting Vol 2 No 1 (2021): Performance Measurement in the Private and Public Sectors
Publisher : Perkumpulan Praktisi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.5528012

Abstract

This research has the aim of recognizing and knowing the influence of transformational leadership style, the competence of human resources on the implementation of performance-based budgeting with organizational culture. This research was conducted using the quantitative method. Hypothetical testing in the study used SPSS v.23 analysis. The results of the research tested using SPSS gave results that the transformational leadership style and competence of human resources affected the implementation of performance-based budgets. However, according to organizational culture, the transformational leadership style and competence of human resources have no effect on the implementation of performance-based budgets.
The Effect of Working Capital on the Level of Profitability at PT Indofood Sukses Makmur Tbk in 2016-2019 Neny Wahyuning Tiyas
Journal of Contemporary Information Technology, Management, and Accounting Vol 2 No 1 (2021): Performance Measurement in the Private and Public Sectors
Publisher : Perkumpulan Praktisi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.5528006

Abstract

The purpose of this study was to determine the effect of working capital on the level of profitability at PT Indofood Sukses Makmur Tbk. The use of variables in this study which is Working Capital which is a variable (X) and Profitability is a variable (Y). Research Writing The data used are quantitative data using secondary data and simple linear data analysis which is used for hypothesis testing. This analysis also uses a way to assess the profitability of a company, one of which uses the (Gross Profit Margin) which functions to measure the rate of return of gross profit to the amount of net sales. One of the important things that is needed by the company, including PT Indofood Sukses Makmur Tbk, to operate the company and achieve the company's goals, namely achieving profit or profit, is Working Capital.
Effect of Operrationg Cash Flows on the Amount of Dividends Dividends towards the Company Galih Satrio Putra Prili
Journal of Contemporary Information Technology, Management, and Accounting Vol 2 No 1 (2021): Performance Measurement in the Private and Public Sectors
Publisher : Perkumpulan Praktisi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.5528014

Abstract

Every company that is listed on the Indonesia Stock Exchange (IDX) must have a different dividend policy as a return on funds provided by investors. This dividend policy includes distributing dividends distributing dividends or holding it for the progress of the company itself. The dividends that will be distributed later can be a benchmark for the company whether invesors are interested or not. This operating cash flow is used as an independent variable and for the dependent variable, dividends are distributed for the period. The population in this study were 20 companies that were on the IDX from 4 kinds of sectors, namely food, bangking, mining and also medicine. The method use later is descriptive statistical testing, classical assumption test and t test and f test. From the test results that have been tested, it is found that the operating cash flow has a significant effect on the company’s dividend distribution.
The Impact of Receiving Government Funds on Indications of Financial Data Falsification Hestie Fagie
Journal of Contemporary Information Technology, Management, and Accounting Vol 2 No 1 (2021): Performance Measurement in the Private and Public Sectors
Publisher : Perkumpulan Praktisi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.5527999

Abstract

Falsifying financial data is a terrifying finance scourge that "front burners" to discuss. Many people still think that financial data fraud only occurs in profit-oriented organizations. However, it can also happen to non-profit organizations such as universities. Based on ICW data for 2006-2016, there were 37 corruption cases with 14 procurement cases. Other research also explains the procurement of goods and services that are not based on Purchase Order specifications and costs given to the purchasing department. The study focused on whether there were indications of financial fraud and the effect of receiving government funds on indications of university financial fraud. The research method used a questionnaire and analysis of the financial statements of selected universities. Data analysis used the benefit index ratio and regression analysis. The results showed 21.93% of the total answers from 43 respondents stated that they found indications of falsification of financial data in tertiary institutions and from 8 colleges 1 was declared a manipulator, 3 were declared a gray organization. Meanwhile, he explained that the receipt of government funds did not affect indications of falsifying higher education financial data.
The Effect of Application of PSAK 69: Agriculture on Assets Biological against the Company Value of Agro-Industry in Indonesia Stock Exchange Yussi Stiefania
Journal of Contemporary Information Technology, Management, and Accounting Vol 2 No 1 (2021): Performance Measurement in the Private and Public Sectors
Publisher : Perkumpulan Praktisi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.5528008

Abstract

The treatment of biological assets has undergone a transformation which was previously measured using a cost-based approach, until January 1, 2018, the new rules of PSAK 69: Agriculture were effectively enforced, which implies fair value-based implementation. The existence of this new policy can affect several aspects of the company both in policy and in financial aspects, namely the resulting gain and loss on adjustments to biological assets. This will potentially affect the value of a company. This study reveals the facts related to whether there is an effect of the impact of the application of PSAK 69 on the value of the company that applies it. The quantitative approach is used and supported by secondary data collected through documentation techniques. The research sample was selected by purposive sampling method. The population of the research data was 21 agro-industrial companies listed on the IDX. Then as many as 15 companies (firm years) were declared to meet the sample criteria. This study is accompanied by two control variables: leverage and profitability. Data processing using statistical applications includes descriptive statistical test analysis techniques, classical assumption test, linear regression test, and hypothesis testing. The conclusions found by researchers are that there is a significant positive effect of the application of PSAK 69 on the value of agro-industrial firms, as well as the influence of leverage and profitability on firm value. Thus, the application of PSAK 69 can affect the increase or decrease in the value of agro-industrial companies.
Analysis of the Effect Between Operating Cash Flow, Profitability Ratio and Earnings Per Share on Share Price in Banking Sector in 2015-2019 Siti Nurul Khomariah
Journal of Contemporary Information Technology, Management, and Accounting Vol 2 No 2 (2021): Accounting and Market-based Performance Measurement
Publisher : Perkumpulan Praktisi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.5528709

Abstract

Changes in share price are influenced by several aspects. In this study using operating cash flow variables, the level of profitability ratios and earnings per share. From the company's operating cash flow, investors can measure the company's performance in allocating its funds. And investors need to measure the level of company profitability and earnings per share in order to see and assess the profit that will be received by investors. This purpose of this research to analyze the level of influence of operating cash flow and profitability and earnings per share on stock prices. This research is quantitative and the data source used is the financial statements duplicated annually by the IDX for 5 years from the 2015-2019 period. The research subjects are banking companies listed on the IDX. The results showed that cash flow had no effect on stock prices in the banking sector, while the level of profitability ratios and earnings per share had a significant effect on stock prices on the IDX. Simultaneously, the operating cash flow variable, the level of profitability ratio and earnings per share have an effect on banking stock prices.
The Effect of Good Corporate Governance Implementation on the Decrease of Going Concern Audit Opinion Achievements in the Industry Sector of Consumption Goods Manufacturing 2017-2019 Hania Novitawati
Journal of Contemporary Information Technology, Management, and Accounting Vol 2 No 2 (2021): Accounting and Market-based Performance Measurement
Publisher : Perkumpulan Praktisi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.5528676

Abstract

The company is not only oriented towards profitability, but also in the survival of the company. Companies that have a strong relationship with financial statements that give rise to information asymmetry in line with agency theory. A third party, namely an auditor, is needed to review business continuity. Auditors provide reports in the form of opinions. A going concern opinion audit shows that the company is unable to maintain business continuity. This can be overcome by implementing good corporate governance. This study aims to examine the elements of good corporate governance that include audit ownership, managerial ownership, institutional ownership, independent commissioners, and audit committee on the acquisition of good governance audits. The method used is a quantitative approach, with descriptive analysis and logistic regression, because the dependent variable is a dummy variable, with a value ranging from 0 or 1. The data used is secondary data sourced from the related company's financial statements. The results of this study indicate that ownership, managerial ownership, institutional ownership, independent commissioners, and the audit committee have no significant effect on the acquisition of good governance audit opinion in the consumer goods industry sector listed on the IDX in 2017-2019.
Analysis the Effect of Total Liability on Net Income in PT. Pos Indonesia (Persero) Shafira Cindy Meivianda
Journal of Contemporary Information Technology, Management, and Accounting Vol 2 No 2 (2021): Accounting and Market-based Performance Measurement
Publisher : Perkumpulan Praktisi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.5528699

Abstract

Companies that want to expand their business, apart from using personal capital, can also seek external funds such as creditors. By increasing the liabilities / debt, it is expected that the company's performance will be much better so that it can get the desired net profit. The company's performance will also be said to be good if the profit generated is also good. With good profits and performance, the company can be glimpsed by investors. PT. Pos Indonesia (Persero) is an Indonesian State-Owned Enterprise (BUMN) which is engaged in postal services. This article will examine the effect of total debt or liability on net income at PT. Pos Indonesia (Persero). The result of this research is that there is no influence between liabilities / debts on the net income of PT. Pos Indonesia (Persero).
The Effect of Company Size on the Implementation of Fixed Assets Depreciation Method Rosalinda Agustin
Journal of Contemporary Information Technology, Management, and Accounting Vol 2 No 2 (2021): Accounting and Market-based Performance Measurement
Publisher : Perkumpulan Praktisi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.5528720

Abstract

This study aims to determine the effect of company size on the determination of the depreciation method of fixed assets. The research problem is as follows: Does company size affect the choice of depreciation method. The purpose of this study is to determine the effect of company size on the choice of depreciation method for fixed assets. This study uses secondary data obtained from the Indonesia Stock Exchange, namely companies that are members of the LQ45 company in 2019. The data analysis methods used are descriptive statistics, classical assumption tests, and hypothesis testing consisting of Simple Linear Regression Methods, Coefficient of Determination, and T test. The results of this study are the effect of company size on the depreciation method of fixed assets shows an insignificant relationship, this proves that company size does not have an influence in determining the method of depreciation of fixed assets.
Analysis the Effect of Profitability, Liquidity and Solvability on the Completeness Financial Statement Disclosures Anggraeni Anggraeni
Journal of Contemporary Information Technology, Management, and Accounting Vol 2 No 2 (2021): Accounting and Market-based Performance Measurement
Publisher : Perkumpulan Praktisi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.5528693

Abstract

Disclosure of information in financial reports is a form of company management accountability in facing dynamic business conditions. Financial reports are used as material for evaluation and consideration for stakeholders, so they must be presented in full with the hope of providing accurate information. A financial report is said to be complete if full disclosure or important information has been included in the financial report. Therefore, every company has an obligation to make improvements to financial reports so that the information submitted is right on target and accurate, including Blue Chip companies. The Blue Chip company is a company that has a national reputation, in terms of quality, ability and reliability to operate profitably in various economic situations. Many factors affect the level of completeness of financial statement disclosure, such as profitability, liquidity, and solvency. This study aims to determine the effect of the level of profitability, liquidity and solvency on the completeness of disclosure of Blue Chip company financial statements in Indonesia. In this study, the level of profitability, liquidity and solvency had no effect on the completeness of financial statement disclosures. Research conducted using quantitative methods with a descriptive approach.

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