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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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Analysis of the Influence of the Company's Internal Environment and the External Environment of the Company on Accountant Professional Code of Conduct Sulvia Trifatmala
Journal of Contemporary Information Technology, Management, and Accounting Vol 3 No 2 (2022)
Publisher : Perkumpulan Praktisi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.7536167

Abstract

This study aims to determine the effect of the company's internal environment and the company's external environment on the code of ethics for the accountant profession. The research problems are as follows: Does the company's internal environment and the company's external environment affect the code of ethics for the accountant profession? The purpose of this study is to determine whether the company's internal environment and the external environment of the company affect the code of ethics for the accountant profession. This study examined 35 respondents by giving them a questionnaire before collecting data. The analytical method used is multiple linear regression statistical analysis and uses the T test to analyze the closeness of the relationship between individual variables, while testing the instrument using validity and reliability tests. The results of the analysis show that the company's internal environment and the company's external environment have no positive effect on the code of ethics for the accounting profession.
Analysis of Information Utilization of Budget Realization on Performance in Regional Goverment Silfin Nabila
Journal of Contemporary Information Technology, Management, and Accounting Vol 3 No 2 (2022)
Publisher : Perkumpulan Praktisi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.7536170

Abstract

The budget realization report provides benefits for decisions that will later be accounted for. In government agencies, the performance of users of reports is very important to understand the information on budget realization reports. Where the budget realization report provides information on an overview of the sources, allocations, and use of economic resources managed by the government. This budget realization report is prepared to provide relevant information on the financial position and all transactions carried out by an entity during one period, hereby the performance of the report users must understand the benefits of the budget realization report itself. This study aims to specifically analyze the effect of user performance characteristics on the utilization of budget realization report information. Data were collected from distributing questionnaires to students to understand the performance that should be done in government. Statistical testing was performed using regression analysis using the SPSS 23.0 statistical tool.
Analysis of the Application of the Capital Asset Pricing Model (CAPM) Method to Final Decision in Share Investment Nuralista Prihastiwi
Journal of Contemporary Information Technology, Management, and Accounting Vol 3 No 2 (2022)
Publisher : Perkumpulan Praktisi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.7536174

Abstract

Investment is delaying or reducing consumption at present in order to get benefits in the future. This activity requires a significant investment (long-term financing). Before making an investment decision, investors must conduct a review first. The benefits of this research are not only for making a decision on several investment instruments, but also related to company assets. Given the increasing interest of investors in investing, to avoid investment failure it is necessary to conduct research on investment decisions through the 'capital price model and rate of change in the method of return. Therefore, researchers took the initiative to conduct the same research. The reason for choosing shares listed on the LQ45 index is because the stocks listed in the LQ45 index are stocks that have high liquidity on the Indonesia Stock Exchange (IDX). In other words, shares listed on the LQ45 index are stocks that are actively traded on the stock market. Of course, this determines potential investors because these shares are active stocks. From this research, there are 3 undevalued stocks from 5 samples that are worth buying by investors.
The Effect of Transparency, Accountability, Supervision, and Community Participation on Budget Management Desi Kirana Putri
Journal of Contemporary Information Technology, Management, and Accounting Vol 3 No 2 (2022)
Publisher : Perkumpulan Praktisi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.7536179

Abstract

Public sector accounting is accounting used by a public institution or an organization to account for what has been done to the public. One part of the public sector is the Regional Planning and Development Agency (BAPPEDA). Bappeda in carrying out good budget management must apply the principles of transparency, accountability, supervision and community participation. This study aims to determine the effect of transparency, accountability, supervision and community participation on the management of the budget for assistance to the poor. The population in this study were all employees of Bappeda Situbondo Regency. The sampling technique used was purposive sampling with primary data collection by distributing questionnaires according to the criteria of the research sample. The total research sample according to the researcher's criteria is 40 respondents. The data analysis method used is quantitative research with descriptive statistical testing, data instrument testing, classical assumption testing and hypothesis testing. The results of this study indicate that there is a insignificant effect of the variables of transparency, accountability and public participation on the management of the budget for assistance to the poor, while for the supervision variable there is a significant influence on the management of the budget for assistance to the poor.

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All Issue Vol 3 No 2 (2022) Vol 3 No 1 (2022) Vol 2 No 2 (2021): Accounting and Market-based Performance Measurement Vol 2 No 1 (2021): Performance Measurement in the Private and Public Sectors Vol 1 No 2 (2020): Financial Performance in the Private Sectors Vol 1 No 1 (2020): Behavioral Information System in Private Sector Organizations