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Dedik Nur Triyanto
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Fakultas Ekonomi dan Bisnis, Universitas Telkom, Jl. Telekomunikasi Terusan Buah Batu Bandung 40257
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JAF- Journal of Accounting and Finance
Published by Universitas Telkom
ISSN : -     EISSN : 25811088     DOI : https://doi.org/10.25124/jaf
Core Subject : Economy,
Economics, Econometrics & Finance
JAF-Journal of Accounting and Finance publishes papers in issues related to accounting and finance, including: Accounting and Financial Information, Accounting Information Systems, Auditing, Behavioral financial and accounting research, Corporate finance, Cost Accounting, Ethical Issues in Accounting and Financial Reporting, Financial Accounting, Financial Management, International Accounting and Finance, Investments, Management Accounting, Portfolio, Management, Risk Management, Social and Environmental Accounting, Corporate Finance, Capital Market, Market Disipline, Behavioral Finance, International Finance, Market Microstructure.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
 1 
Search results for , issue "Vol 1 No 01 (2017): JAF- Journal of Accounting and Finance- Sept 2017" : 6 Documents clear
PENGARUH PERSEPSI MANFAAT, KEMUDAHAN, KERUMITAN, DAN SIKAP PENGGUNAAN TERHADAP MINAT UNTUK MENGGUNAKAN ERP Fristiana Ningtyas; M Rafki Nazar
JAF (Journal of Accounting and Finance) Vol 1 No 01 (2017): JAF- Journal of Accounting and Finance- Sept 2017
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v1i01.886

Abstract

This research describes the individual acceptance by Accounting students of Telkom University on ERP using a variable Technology Acceptance Model (TAM) to perceived usefulness, ease of use, attitude use, and intention to use and also external variable of TAM to perceived complexity. This research aims to knowing the influence of perceived usefulness, ease of use, complexity, and attitude use on intention to use ERP of simultaneously and partial. A methods of this research used the quantitative approach to intends of descriptive. The kind of data is the primary data of respondent’s answers on the questionnaires from 207 students who were sample to Accounting students of Telkom University class of 2013 and 2014. Analysis of data in this research using descriptive analysis and multiple regression analysis. The results of data processing showed that variable perceived usefulness, ease of use, attitude use, and intention to use are on good category, while perceived complexity be in the not good. F test results showed that there were influence simultaneously between variables perceived usefulness, ease of use, complexity, and attitude use against the intention to use ERP. The results of the t test showed that the perceived usefulness variable it has significant of intention to use, perceived ease of use it has significant of intention to use, perceived complexity have significant of intention to use, and attitude use it has insignificant of intention to use.
PENGARUH KEPEMILIKAN MANAJERIAL, LEVERAGE, DAN PROFITABILITAS TERHADAP MANAJEMEN LABA Elsya Manora Manurung; Deannes Isynuwardhana
JAF (Journal of Accounting and Finance) Vol 1 No 01 (2017): JAF- Journal of Accounting and Finance- Sept 2017
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v1i01.899

Abstract

Earnings management can be defined as a deliberate intervention by management in determining the profit in the process of preparation of financial reporting, in order to gain personal profit. The existence cases earnings management not only the make the company concerned went bankrupt, but Also resulted in the perpetrators are punished as perpetrators of economic crimes, indication of earnings management by the news media that the capacity of the financial statements to report financial information to various parties become less relevant. This research aims is to analyze the effect factors that include ownership managerial, leverage and profitabilitas to earnings management. This research methode uses is quantitative research method which is classified to causality verificative descriptive research. Population research is company mining sector registered at the indonesian stock exchange ( IDX ) periode 2013 to 2015, There are 24 mining companies included, and 72 data processed. Data process is taken from secondary data, Method analysis data is regression panel data using eviews program versi 8.0. The result show that there are significant influence between managerial ownership, leverage and profitability with earning management either simultaneously. Partially, ownership managerial and leverage have no significant effect on earning management. While Probability has significant positif effect on earnings management
PENGARUH LIKUIDITAS, LEVERAGE DAN PERTUMBUHAN PERUSAHAAN TERHADAP PERINGKAT OBLIGASI Putri Kinanti Azani; Khairunnisa khairunnisa
JAF (Journal of Accounting and Finance) Vol 1 No 01 (2017): JAF- Journal of Accounting and Finance- Sept 2017
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v1i01.900

Abstract

Bond rating is a risk scale which can illustrate the ability of a company in fulfilling its obligation to pay interest or pay off principal. The higher the bond rating, the more a company is considered able to fulfill its obligation punctually. Conversely, the lower the bond rating, the higher the risk of failure to pay. This study was aimed to determine factors influencing bond rate. The research variables were liquidity, leverage and company growth. The research object was bonds published by non-financial and non-banking companies rated by PT. PEFINDO in 2011-2015. The sampling technique was purposive sampling, which collected 105 bonds published by 7 companies. The data analysis model in this study was logistic regression analysis using SPSS 21 sofware. The research result showed that variables liquidity and leverage had significant positive influence on bond rating while company growth had significant negative influence on bond rating
PENGARUH PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH (PAD) Regina Usman
JAF (Journal of Accounting and Finance) Vol 1 No 01 (2017): JAF- Journal of Accounting and Finance- Sept 2017
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v1i01.902

Abstract

Local revenue (PAD) is a local earned revenue collected by the regional regulation in accordance with the legislation. Sources of revenue are derived from local tax, local retribution, regional owned enterprises and local wealth management results, and other revenues. The more the local needs can be financed by PAD, the higher the quality of the local autonomy. This study aims to determine the influence of local tax and local retribution to local revenue of Bandung period of 2011-2015 either simultaneously or partially. The population in this study is a Realized Regional Government Budget Report of Bandung in 2011-2015. Sample selection technique used is judgment sampling and obtained 60 samples, consisting of January to December 2011-2015. The data analysis method was multiple regression analysis. The results show that there is simultaneous significant difference between local tax and local retribution to local revenue. Partially, local tax has significant positive effect on PAD, while the local retribution has no significant effect on PAD
PENGARUH KUALITAS SISTEM, KUALITAS INFORMASI DAN KUALITAS LAYANAN HER REGISTRASI IGRACIAS TERHADAP KEPUASAN PENGGUNA Viliane Puspa Negara; Dudi Pratomo
JAF (Journal of Accounting and Finance) Vol 1 No 01 (2017): JAF- Journal of Accounting and Finance- Sept 2017
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v1i01.903

Abstract

This research was carried out by using the model's success Information System which has been designed by DeLone and McLean (2003) by taking several required dimensions or variables. The purpose of this study was to examine the influence of information quality, system quality, service quality Her Registration process to the satisfaction of a user (A Case Study of the iGracias application Telkom University). The sample used in this study were the students of Telkom University class of 2013, which at the time of the school year 2016/2017 be final year students so that more process Her Registration compared to other forces. The sampling technique using probability sampling, with probability sampling technique used is Proportionate stratified random sampling, so that the sample in this study were 371 respondents. The study proves that the information quality, system quality, and service quality significantly influence to user satisfaction simultaneously, as well as proving that the information quality, system quality, and service quality have a positive influence and significant to user satisfaction
ANALISIS KEBERHASILAN IMPLEMENTASI ENTERPRISE RESOURCE PLANNING Rika A Susanti; Dini Wahjoe Hapsari
JAF (Journal of Accounting and Finance) Vol 1 No 01 (2017): JAF- Journal of Accounting and Finance- Sept 2017
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v1i01.904

Abstract

This study was designed to analyze the effect of top management support, business process reengineering, effective project management, change management, training and education to the successful implementation of ERP in PT. Telekomunikasi Indonesia Tbk Japati, Bandung. This research method using regression analysis with a survey technique in which the population of this study is on the Enterprise & Analytic Platform Development. Research hypothesis testing is done using the F test and t test and descriptive analysis. The data were obtained using a questionnaire research instruments that contain a list of statements to measure the respondents to the study variables. The results from this research indicate that simultaneously successful implementation of ERP influenced by critical success factor with a value of r-square 79% and partially variable top management support, business process reengineering, effectiveness project management not associated with successful implementation of ERP and variable change management, training and education are significantly associated with successful implementation of ERP. Based on the research results, to improve the success of ERP implementation, Enterprise & Analytic Platform Development at Telkom should conduct change management and improving training and education to employees to enhance the ability of employees to use the ERP system

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