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All Journal JAB (Jurnal Akuntansi & Bisnis) Tadulako Master Law Journal
Awaliyah, Awaliyah
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Law, Crime, Criminology & Criminal Justice

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PENGARUH PARTISIPASI MANAJEMEN, PELATIHAN DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI (STUDI KASUS PADA PT.PJB UNIT BISNIS JASA O & M SE INDONESIA) Awaliyah, Awaliyah; Alliyah, Siti
JAB (Jurnal Akuntansi & Bisnis) Vol 3, No 01 (2017): Vol. 3, No. 01 JUNI 2017
Publisher : JAB (Jurnal Akuntansi & Bisnis)

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Abstract

This research aims to examine, analyze the effect of management participation, training and utilization of information technology on the effectiveness of accounting information systems at PT PJB O & M Services Business Units throughout Indonesia. The sample used in this research are employees who use SIA at PT PJB O & M Services Business Units throughout Indonesia. Hypothesis testing in this research using multiple linear regression analysis. Data were analyzed using SPSS version 19. The results of this research showed that: (1) management participation had a significant negative effect on the effectiveness of SIA, (2) training had no significant negative effect on the effectiveness of SIA, (3) the use of information technology had a significant positive effect on the effectiveness of SIA. The coefficient of determination of 15.6% indicates that the effectiveness of SIA contained in PT PJB O & M Services Business Units throughout Indonesia is able to be explained by the variables of management participation, training and utilization of information technology by 15.6% and the remaining 84.4% able explained by other factors outside the research model. Keywords:    Management Participation, Training, Information Technology    Utilization and Effectiveness of Accounting Information Systems
CRIMINAL ACTS HANDLING: THE CONCEPT OF CRIMINAL LAW REFORM Purnamasari, Andi Intan; Awaliyah, Awaliyah; Utami, Fidyah Paramita
Tadulako Master Law Journal Vol 5, No 1 (2021): FEBRUARY
Publisher : Universitas Tadulako

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Data shows that 24 cases in Central Sulawesi in 2019 were all sentenced to prison or imprisonment which is still the favorite type of sanction. How not, even 18 of the 24 cases did not need to serve a period of detention, but underwent various probationary periods, at least 1 month of probation and a maximum of 12 months. However, it needs to be realized that if the imposition of this criminal sanction does not need to be implemented, why should it impose sanctions in the form of conventional punishment, the answer is of course because the legality principle only gives room to the criminal, so it is necessary to have an alternative description of what the maker can use the law in formulating the sanctions for resolving election criminal acts as an effort to redesign the model for tackling election crime in Indonesia, particularly in the Central Sulawesi region. The issue in this research covers criminalization in case study election crimes in Central Sulawesi with the perspective of ius constitutum and alternative punishment in case study election crimes in central Sulawesi from the perspective of ius constituendum. The research method uses normative juridical research methods. The results achieved are that the type of Election Crime as an ius constitutum still uses the conventional system, so to achieve the ius constituendum it is necessary to modify the sanctions in the form of alternative types of sanctions that are more efficient, such as the cancellation sanction as a candidate for candidate in the election contest.
Co-Authors Andi Intan Purnamasari Siti Alliyah Utami, Fidyah Paramita