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All Journal Jurnal Akuntansi Multiparadigma Jurnal Bisnis dan Akuntansi International Journal of Economics, Business and Accounting Research (IJEBAR)
WAHYU MEIRANTO
Universitas Diponegoro
Economics, Econometrics & Finance

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HUBUNGAN MANUSIA DAN SISTEM PENGANGGARAN SAHMUDDIN; WAHYU MEIRANTO; A. SANTOSA A.; ANDWIANI SINARASRI
Jurnal Bisnis dan Akuntansi Vol 3 No 3 (2001): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1375.897 KB)

Abstract

Dalam makalah ini, akan dibahas tentang hubungan manusia dan sistem penganggaran dengan menitikberatkan pada aspek hubungan manusia dari sudut keterlibatan manusia pada tujuan/hakekat penganggaran itu sendiri. Kemudian makalah ini juga akan membahas konsekuensi negatif dari anggaran, kaitannya dengan gaya kepemimpinan, game spirit, dan pada bagian akhir akan dikemukakan tentang tekanan lingkungan dan perilaku anggaran.
KAJIAN ONLINE SISTEM INFORMASI BRI (BRINETS): PENDEKATAN TECHNOLOGY ACCEPTANCE MODEL (TAM) Wahyu Meiranto
Jurnal Akuntansi Multiparadigma Vol 2, No 1 (2011): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (466.336 KB) | DOI: 10.18202/jamal.2011.04.7112

Abstract

Study of BRI Online Information System (BRINETS): Technology Acceptance Model (TAM) Approach. The purpose of this research is to analyze  factors that effecting acceptance and actual use of BRI technology information system (BRINETS) using TAM (Technology Acceptance Model). Two variables of TAM used in this research are perceived ease of use and perceived of usefullness. Samples of the research were BRINETS users at BRI Semarang. There were 70 respondents involved. The data was analyzed by using PLS. The results indicate that experience and complexity have significant effect to perceived ease of use. Furthermore, perceived ease of use significantly affected the attitude toward using technology. Finally, behaviour intention significantly influence the actual use of technology  Kajian Online Sistem Informasi BRI (BRINETS): Pedekatan Technology Acceptance Model (TAM). Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi penerimaan dan penggunaan aktual Sistem Teknologi Informasi BRI ((BRINETS) ditinjau dari penggunaan TAM (Technology Acceptance Model). Dua variabel TAM yang digunakan dalam penelitian ini adalah persepsi kemudahan penggunaan dan persepsi kegunaan. Sampel penelitian ini adalah karyawan pengguna BRINETS pada BRI Cabang Semarang. Terdapat 70 responden yang dilibatkan. Analisis data menggunakan PLS. Hasil penelitian menunjukkan bahwa pengalaman dan kompleksitas berpengaruh signifikan terhadap persepsi kemudahan penggunaan. Berikutnya, kemudahan penggunaan secara signifikan mempengaruhi perilaku menuju penggunaan teknologi. Terakhir,minat perilaku berpengaruh secara signifikan terhadap penggunaan teknologi aktual.
PROFILING INTELLECTUAL CAPITAL PERFORMANCE AND RETURN ON INVESTED CAPITAL: EVIDENCE FROM INDUSTRIAL INDONESIAN BANKING Elen Puspitasari; Bambang Sudiyatno Sudiyatno; Gregorius Masdjojo; Wahyu Meiranto
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 2 (2023): IJEBAR, VOL. 07 ISSUE 02, JUNE 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i2.9172

Abstract

The purpose of this research is to profiling Return on Invested Capital and Intellectual Capital Performance by conducting tests and analyzing their effects on Industrial of Indonesian Banking. Measuring a company efficiency in allocating capital to profitable investments gives a sense of how well a company is using capital to generate profits. The main of finding is to asses return on invested capital become more informative as a financial performance. The research population consisted of 124 banking companies listed on IDX. Based on the sample selection criteria, we obtained 99 observational data samples. The method of analysis in this research was a quantitative method using program Eviews-Econometric Views. The analysis technique used in this research was panel data regression analysis. The results of this research show that human capital efficiency has a significant but negative effect on return on invested capital. Structural Capital Efficiency has a significant and positive effect on Return On Invested Capital. Capital Employed Efficiency has no significant effect on Return on Invested Capital. This study applied Resource Based Theory to develop the research hypotheses. This research novelty is the use Indonesian Banking Industry for profiling their return on invested capital and three angels efficiency, which consist of human, structural and capital employee.
Co-Authors A. SANTOSA A. ANDWIANI SINARASRI Bambang Sudiyatno Sudiyatno Elen Puspitasari Gregorius Masdjojo SAHMUDDIN