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Paulus Parnyoto
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INDONESIA
ABIS: Accounting and Business Information Systems Journal
Published by Universitas Gadjah Mada
ISSN : 23021500     EISSN : 23021500     DOI : 10.22146/abis
Core Subject : Economy,
Economics, Econometrics & Finance
ABIS : Accounting and Bussiness Information Systems Journal, terbitan ini berisi artikel bidang ilmu Akuntansi dan Sistem Informasi yang diterbitkan secara berkala satu tahun 4 kali yaitu pada bulan Februari, Mei, Agustus dan November.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol 1, No 2 (2013): May" : 5 Documents clear
KUALITAS INFORMASI AKUNTANSI SEBELUM DAN SESUDAH KONVERGENSI IFRS DI INDONESIA (Studi Empiris pada Perusahaan Non Keuangan di BEI Periode 2005-2012) Hafida Istiqomah Nuraini
ABIS: Accounting and Business Information Systems Journal Vol 1, No 2 (2013): May
Publisher : Master in Accounting Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (236.54 KB) | DOI: 10.22146/abis.v1i2.59402

Abstract

The purpose of this study is to analyze the difference between the quality of accounting information before and after IFRS convergence in Indonesia. This study is using value relevance, earnings management, and timely loss recognition variables to examine the quality of accounting information.Data that is used in this research are all of companies that listed in IDX except banking and financial sectors at observation period before IFRS (2005-2008) and after IFRS (2009-2012). Tests of this study using multiple linear regression test and wilcoxon signed rank test.The result of this study shows that the application of International Financial Reporting Standards (IFRS) in Indonesia can raise quality of accounting information which is the increase of value relevance and the decrease of earnings management, but on the other hand, IFRS has not effect increase to timely loss recognition.
EVALUATION OF SUCCESSFUL IMPLEMENTATION OF LOCAL FINANCIAL MANAGEMENT INFORMATION SYSTEM (LFMIS) SUTDY AT YOGYAKARTA MUNICIPAL GOVERNMENT Ignatius Novianto Hariwibowo
ABIS: Accounting and Business Information Systems Journal Vol 1, No 2 (2013): May
Publisher : Master in Accounting Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (274.35 KB) | DOI: 10.22146/abis.v1i2.59403

Abstract

This study aimed to evaluate the success of the implementation of the Municipal Government LFMIS in Yogyakarta. LFMIS success will be evaluated using the model of DeLone and McLean (2003) by adding variables to the model hopes to complement the less variable in the model of DeLone and McLean (2003). Cognitive dissonance theory (cognitive dissonance theory) explains that the perception or performance will change to reflect the expectations. In the application of the system, while a system is forced to conform to the requirements, it can degrade the performance of the system for use in a control system can be ignored . In addition, the expectation confirmation theory (expectation confirmation theory) suggests that when expectations match the reality it would appear involvement or support for the implementation of systems that impact on the successful implementation of the system . The results of this study indicate that LFMIS successfully applied in the Municipal Government of Yogyakarta. This was indicated by the net benefits provided LFMIS the municipal government of Yogyakarta.
PENGUKURAN KINERJA PERGURUAN TINGGI (STUDI PADA FKIP UNIVERSITAS LAMBUNG MANGKURAT) Maulana Rizky
ABIS: Accounting and Business Information Systems Journal Vol 1, No 2 (2013): May
Publisher : Master in Accounting Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (301.185 KB) | DOI: 10.22146/abis.v1i2.59404

Abstract

Reform became a milestone of institutional and bureaucratic order of life in Indonesia, where all stakeholders started demanding the delivery of good governance of public sector organizations. Performance measurement into one of the tools to realize the management of public sector organizations based on principles of good governanceThis study aims to determine the achievement of the performance of a faculty State University (PTN), namely the Faculty of Teacher Training and Education (FKIP) Lambung Mangkurat University. Performance measurement at the FKIP Lambung Mangkurat University using variable financial performance, the performance of community service, educational performance and teaching, and research performance. In addition, to determine whether FKIP UNLAM has a planning tool or program evaluationThis study uses a mixed (mixed method). This method consists of two phases, namely the first phase of quantitative or hypotheses and then continued the second phase is the qualitative phase to strengthen the hypothesis test results. Quantitative methods using Structural Equation Models (SEM) with a variance approach, followed by using a qualitative method of thematic content analysis of interviews to the respondents.The results showed that all the variables of financial performance, the performance of community service, educational performance and teaching, and research performance has an influence on organizational performance FKIP UNLAM. Education and teaching performance has a very high influence, while the performance of research has least influence than 3 (three) other performance. Based on the research also showed that organizational performance is influenced by the Institutional Theory.
Expectation Gap Antara Persepsi Auditor Internal dan Auditee Terhadap Kinerja Auditor Internal Terkait dengan Pelaksanaan, Hasil, dan Tindak Lanjut Audit (Studi Pada Pemerintah Provinsi Maluku) Nindya Felensia Simatauw
ABIS: Accounting and Business Information Systems Journal Vol 1, No 2 (2013): May
Publisher : Master in Accounting Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (300.8 KB) | DOI: 10.22146/abis.v1i2.59405

Abstract

This study aims to empirically examine the expectation gap between the perceptions of internal auditors and auditees on the performance of the internal auditors related to the audit, the audit results, and follow-up of audit.The technique of collecting data used questionnaires and documentation. Sampling in this study usied census techniques for internal auditors and purposive sampling techniques for the auditee. Analysis used the Mann-Whitney test.Based on the results of the test data and data analysis, it can be stated that there is expectation gap between the perceptions of internal auditors and auditees on the performance of the internal auditors related to the implementation audit and follow-up of audit. However, there is no expectation gap that was found between the perceptions of internal auditors and auditees on the performance of the internal auditors related to the audit results.
THE INFLUENCE OF FACTORS IN LOCAL GOVERNMENT FINANCIAL MANAGEMENT ASPECTS TO THE REMAINING BUDGET (SILPA) IN THE CITY OF TARAKAN Ninuk Sri Wanarni
ABIS: Accounting and Business Information Systems Journal Vol 1, No 2 (2013): May
Publisher : Master in Accounting Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (188.283 KB) | DOI: 10.22146/abis.v1i2.59406

Abstract

SiLPA occur almost in every local government in Indonesia. SiLPA may occur due to the realization of revenue targets or exceeding a set budget and actual expenditures that are less than the predetermined budget. The high and low SiLPA not necessarily indicate good performance of the local government concerned. Still needed a deeper study to assess whether SiLPA shown in the LRA is an achievement or otherwise. Several factors must be considered to assess whether SiLPA SiLPA shown in the Statement of Budget Realization is an achievement or otherwise. Several factors must be considered in assessing SiLPA , namely the reform of local government financial management, local government revenue management, local government expenditure management, local government cash management and cash budget, local government asset management, local government debt management and investment, and the management of local government partnerships. These factors are summarized in the overall Local Government Financial Management. This study seeks to uncover the influence of these factors in the area of local government financial management aspects of the SiLPA . The hypothesis is built is that these factors positively influence SiLPA . This research was conducted in the City of Tarakan to sample some employees in SKPD and a financial manager SiLPA largest producer. Analysis of the data in this study using multiple linear regression, with the program SPSS 20. The results of this study indicate that the local government revenue management, local government expenditure management, local government cash management and cash budget, local government asset management, local government debt management and investment, and the management of local government partnerships positive give effect on SiLPA. The reform of local government financial management does not give a positive effect on SiLPA.

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