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<![CDATA[PENGUKURAN KINERJA PERGURUAN TINGGI (STUDI PADA FKIP UNIVERSITAS LAMBUNG MANGKURAT) ]]>
<![CDATA[Maulana Rizky]]>
<![CDATA[ ABIS: Accounting and Business Information Systems Journal Vol 1, No 2 (2013): May ]]>
Publisher : <![CDATA[Master in Accounting Program ]]>
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DOI: 10.22146/abis.v1i2.59404
<![CDATA[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.]]>
<![CDATA[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) ]]>
<![CDATA[Nindya Felensia Simatauw]]>
<![CDATA[ ABIS: Accounting and Business Information Systems Journal Vol 1, No 2 (2013): May ]]>
Publisher : <![CDATA[Master in Accounting Program ]]>
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DOI: 10.22146/abis.v1i2.59405
<![CDATA[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.]]>
<![CDATA[THE INFLUENCE OF FACTORS IN LOCAL GOVERNMENT FINANCIAL MANAGEMENT ASPECTS TO THE REMAINING BUDGET (SILPA) IN THE CITY OF TARAKAN ]]>
<![CDATA[Ninuk Sri Wanarni]]>
<![CDATA[ ABIS: Accounting and Business Information Systems Journal Vol 1, No 2 (2013): May ]]>
Publisher : <![CDATA[Master in Accounting Program ]]>
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DOI: 10.22146/abis.v1i2.59406
<![CDATA[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.]]>
<![CDATA[EVALUASI PENYUSUNAN INDIKATOR KINERJA PADA PEMERINTAH KOTA SURAKARTA ]]>
<![CDATA[Zul Qadri A Sadik]]>
<![CDATA[ ABIS: Accounting and Business Information Systems Journal Vol 1, No 1 (2013): February ]]>
Publisher : <![CDATA[Master in Accounting Program ]]>
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DOI: 10.22146/abis.v1i1.59407
<![CDATA[Konsep NPM (New Public Management) merupakan konsep yang berkaitan erat dengan akuntabilitas yang merupakan salah satu indikator tercapainya Good Gov-ernance, konsep ini lebih menekankan pemerintah sebagai pemberi pelayanan kepada masyarakat dituntut untuk lebih mengedepankan aspek (result) dibandingkan dengan sekedar kontrol terhadap pembelanjaan anggaran dan kepatuhan terhadap prosedur. Penelitian ini mencoba melihat kinerja Pemerintah Kota Surakarta dengan menggunakan model Ongoing Performance Management And Measurement .Pendekatan Ongoing Performance Management And Measurement (perfor-mance blueprint) dapat digunakan untuk mengukur kualitas indikator kinerja yang disusun dan dilaporkan oleh pemerintah kota Surakarta dengan menggunakan dua tools yakni logic model dan four quadrant analysis. Metode penelitian dilakukan dengan menganalisis data dan mengonfirmasikannya dengan wawancara dan kuisioner.Hasil penelitian ini menunjukkan bahwa indikator kinerja pemerintah kota Su-rakarta belum menunjukkan kesesuaian informasi pada dokumen perencanaan hingga dokumen pelaporan. Selain itu indikator kinerja pemerintah kota Surakarta masih ber-basis pada service-delivery outcome belum berbasis pada hasil atau cummunity outcome.]]>
<![CDATA[Faktor-Faktor Yang Mempengaruhi Pengguna Untuk Mengadopsi Teknologi Komputasi Awan Di Yogyakarta ]]>
<![CDATA[Angga Permadi Karpriana]]>
<![CDATA[ ABIS: Accounting and Business Information Systems Journal Vol 1, No 1 (2013): February ]]>
Publisher : <![CDATA[Master in Accounting Program ]]>
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DOI: 10.22146/abis.v1i1.59408
<![CDATA[Penelitian ini berjudul “Faktor-Faktor yang mempengaruhi pengguna untuk mengadopsi teknologi komputasi awan di Yogyakarta” yang bertujuan untuk menguji faktor-faktor apa saja yang mempengaruhi para pengguna dalam mengadopsi atau menggunakan layanan komputasi awan di Yogyakarta. Penelitian ini fokus terhadap variabel Keamanan, Kualitas Koneksi Internet, Sikap Terhadap Penggunaan dan juga dua variabel yang terdapat dalam Technology Acceptance Model (TAM).Penelitian ini mengambil sampel para pengguna yang telah menggunakan komputasi awan di Yogyakarta. Sampel responden diambil dengan menggunakan teknik sampling aksidental, dari seluruh kuisioner yang tersebar sejumlah 150, yang dapat kembali dan diolah sebanyak 116 sampel. Pengujian dilakukan dengan menggunakan program SmartPLS ver 2.0.Dari enam hipotesis yang diujikan pada penelitian ini keseluruhan hipotesis menunjukkan hasil yang signifikan. Hipotesis tersebut menunjukkan bahwa keseluruhan variabel yang diajukan ke dalam penelitian ini mempengaruhi perilaku pengguna dalam menggunakan layanan komputasi awan.]]>
<![CDATA[Analisis Contagion Informasi Kenaikan Pajak Warga Amerika Terhadap Indeks Pasar Modal Tujuh Negara Kaya Berkembang ]]>
<![CDATA[Aviandi Okta Maulana]]>
<![CDATA[ ABIS: Accounting and Business Information Systems Journal Vol 1, No 1 (2013): February ]]>
Publisher : <![CDATA[Master in Accounting Program ]]>
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DOI: 10.22146/abis.v1i1.59409
<![CDATA[This research examines contagion effect among seven new emerging economy countries around the incerease of U.S. household tax January2, 2013. Using one minutes intraday return as a data. Johansen cointegration test and Granger causality test is used for knowing contagion relation among study period. The result clearly shows that the increase of U.S. household tax causes contagion relationship among the capital markets and strong relationship between short-term capital market studied.]]>
<![CDATA[REAKSI PASAR SAHAM INDONESIA TERHADAP INVESTASI TEKNOLOGI INFORMASI BERDASARKAN KARAKTERISTIK INVESTASI TEKNOLOGI INFORMASI DAN PERUSAHAAN ]]>
<![CDATA[Haryadi Indrianto Nugroho]]>
<![CDATA[ ABIS: Accounting and Business Information Systems Journal Vol 1, No 1 (2013): February ]]>
Publisher : <![CDATA[Master in Accounting Program ]]>
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DOI: 10.22146/abis.v1i1.59410
<![CDATA[The rapid development of information technology affects almost every aspect of life, including the business world. Firms vigorously implement the most advanced information technology to improve firm performance.The big question to be answered by this study is whether the investment in information technology really has an impact on the firm. Impact on the firm can be measured through the firm's improved performance, as represented by the increase in the firm’s value. The value of the firm's shares will be adjusted, based on firm characteristics and the characteristics of the investment at the time of the announcement of the investment. The impact of information technology investment will be different in each firm, because every firm has different characteristics.The results of this study indicate that, in general, information technologyinvestment announcements do not have a significant effect on abnormal stock returns. This suggests that for the time being, the decision of investors in Indonesia are not so influenced by information technology investments made by the firm. Investors in Indonesia do not believe that the investment in information technology can provide added value to the firm in the future. However, for information technology investments with particular characteristics, which are made by companies with specific characteristics, can affect stock returns. Interaction effects can give explain variables that moderate the relationship between information technology investment announcements and market reaction.One of the contribution of this study is to provide an overview for managers who intend to invest in information technology. Companies with certain characteristics can leverage these investments as a means to communicate the business strategy to investors, with the aim to enhance shareholder value.]]>
<![CDATA[Evaluasi Sistem Pengadaan Barang/Jasa di Universitas Gadjah Mada (UGM) Berbasis Manajemen Risiko. ]]>
<![CDATA[Rizky Wulandari]]>
<![CDATA[ ABIS: Accounting and Business Information Systems Journal Vol 1, No 1 (2013): February ]]>
Publisher : <![CDATA[Master in Accounting Program ]]>
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DOI: 10.22146/abis.v1i1.59411
<![CDATA[Penelitian ini bertujuan untuk Untuk mengidentifikasi risiko-risiko yang terdapat pada sistem pengadaan barang/jasa di Universitas Gadjah Mada sehingga terbentuk risk register atas sistem pengadaan barang/jasa di UGM, Mengidentifikasi jenis risiko yang sangat potensial dan perlu diwaspadai pada sistem pengadaan barang/jasa oleh manajemen Universitas Gadjah Mada, Mengajukan masukan pengembangan sistem pengadaan barang/jasa di UGM untuk mengurangi risiko di masa yang akan datang. Berdasarkan hasil audit BPK dan KAI UGM, masih terdapat permasalahan-permasalahan pengadaan barang/jasa di UGM. Penelitian ini menilai risiko sistem pengadaan barang.jasa di UGM menggunakan dasar penilaian manajemen risiko. Proses penilaian risiko dilakukan melalui FGD dengan 7 karyawan KAI UGM dan wawancara mendalam dengan 4 middle management bagian pengadaan. Hasil penilaian ini menghasilkan risk register sistem pengadaan barang/jasa di UGM dan menunjukkan bahwa potensi risiko sistem pengadaan barang/jasa di UGM termasuk pada kategori medium sampai dengan tinggi. Manajemen universitas dapat memperlakukan risiko tersebut dengan mengurangi keterjadian (likelihood) dan mengrangi dampak (impact).]]>
<![CDATA[ANALYZING THE IMPLEMENTATION OF VILLAGE FUND IN BANTUL REGENCY IN 2019 (A SYUDY IN TRIHARJO, KEBONAGUNG, AND NGESTIHARJO VILLAGE) ]]>
<![CDATA[Zaennul Mubarrok]]>
<![CDATA[ ABIS: Accounting and Business Information Systems Journal Vol 8, No 4 (2020): November ]]>
Publisher : <![CDATA[Master in Accounting Program ]]>
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DOI: 10.22146/abis.v8i4.61766
<![CDATA[The realization of village fund as reported by the head of the village office department and the village secretary of Bantul Regency in 2017 revealed that three villages in Bantul Regency showed low realization of the fund, namely Triharjo 64.43%, Kebonagung 61.91%, and Ngestiharjo 69.19%. This research was to explore the implementation of village fund in Bantul Regency in 2017 (A Study in Triharjo, Kebonagung and Ngestiharjo Village), to identify problems that occurred, and to find solutions to the problems. It was qualitative research with a case study approach. Data were collected through interviews, document analyses, and direct observations in three villages in Bantul Regency, namely Triharjo, Kebonagung and Ngestiharjo. The results indicated that the implementation of the fund in the three villages in 2017 was not satisfactory yet as indicated by the low realization of the fund. The problems can be attributed to the low capacity of the village apparatus and regulation constraints. In addition to this, they could not yet perform planning, responsibility, and programs. ]]>
<![CDATA[Pengembangan Desain Sistem Kompensasi: Kasus Pada PT Lingkar Aneka Konstruksi Indonesia ]]>
<![CDATA[Indra Yerymias Nababan Nababan]]>
<![CDATA[ ABIS: Accounting and Business Information Systems Journal Vol 8, No 4 (2020): November ]]>
Publisher : <![CDATA[Master in Accounting Program ]]>
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DOI: 10.22146/abis.v8i4.61768
<![CDATA[Internal dan eksternal alignment merupakan proses yang dapat dilakukan guna meningkatkan objektivitas kompensasi di suatu perusahaan. Penelitian awal menemukan bahwa tidak terdapat proses internal dan eksternal alignment pada desain sistem kompensasi PT Lingkar Aneka Konstruksi Indonesia. Kompensasi yang didesain hanya berdasarkan pengalaman pendiri perusahaan dan sangat subjektif. Hal ini dapat berisiko memunculkan masalah yang lebih besar pada masa depan terkait dengan keadilan ataupun motivasi karyawan yang pada akhirnya dapat berdampak pada pencapaian tujuan perusahaan. Tujuan dari penelitian ini adalah mengembangkan desain sistem kompensasi yang telah ada agar menjadi lebih objektif melalui proses internal dan eksternal alignment. Selain itu, penelitian ini juga berkontribusi dalam membuat pengelompokan biaya-biaya proyek berdasarkan jenisnya sebagai respons terhadap ditemukannya informasi biaya proyek perusahaan yang dinilai terlalu sederhana. Pada tahap internal alignment penelitian ini melakukan analisis pekerjaan menggunakan metode wawancara dan kuesioner, serta melakukan evaluasi pekerjaan menggunakan metode poin. Pada tahap eksternal alignment penelitian ini melakukan survei ke beberapa perusahaan sejenis dan menggunakan data gaji yang diperoleh dari situs Badan Pusat Statistik. Penelitian ini juga menggunakan analisis regresi linear sederhana pada tahap merge internal dan eksternal. Hasil menunjukkan bahwa terjadi peningkatan gaji pokok secara keseluruhan untuk setiap jabatan pada perusahaan, penentuan alokasi bonus berdasarkan pada job value, adanya penambahan metode work premium pada bonus, dan penambahan tunjangan BPJS ketenagakerjaan pada paket tunjangan.]]>
