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Rudy Suryanto

Unknown Affiliation

Author-ID : 2561265

Arts Humanities Economics, Econometrics & Finance Education Social Sciences

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Penerimaan Sistem Informasi Akuntansi Pada Pusat Kesehatan Masyarakat Yang Baru Menjadi Badan Layanan Umum Daerah (BLUD) Rudy Suryanto; Mohamad Abdul Latif; Hafiez Sofyani
Jurnal Reviu Akuntansi dan Keuangan Vol. 5 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study aims to analyze the acceptance of public service agency (BLUD) accounting information system at BLUD health center in Boyolali, Center Java. TAM model is used in this study with behavioral theory perspective that used to for examine information technology adopted process. The samples used in this research is accounting and financial staffs at BLUD health center in Java that using BLUD accounting information system that developed by PT. Syncore Indonesia. Data obtained from questionnaires distributed be procesed using partial least square (PLS).The result of this research indicated 8 of 11 hipotheses are accepted. Where the result of this research showed relationship between users abilities and skills (UAS) toward percieved ease of use (PEOU), accounting information system (SIA) toward percieved usefulness (PU), percieved ease of use (PEOU) toward percieved usefulness (PU), percieved ease of use (PEOU) and percieved usefulness (PU) toward attitude toward using (ATU), percieved usefulness (PU) and attitude toward using (ATU) toward behavioral intention to use (BITU), and behavioral intention to use (BITU) toward actual system usage (ASU) are positif significant. Keywords: Accounting Information System, Public Service Agency (BLUD), Structural Equation Model, Technology Acceptance Model (TAM)

IMPLEMENTASI EXPERENTIAL LEARNING & PLACEMENT CENTER UNTUK MENINGKATKAN KETERSERAPAN LULUSAN AKUNTANSI Rudy Suryanto
SOSIOHUMANIORA: Jurnal Ilmiah Ilmu Sosial dan Humaniora Vol 2 No 2 (2016)
Publisher : LP2M Universitas Sarjanawiyata Tamansiswa

Educational unemployment is a big issue in Indonesia. Unemployment in 2014 is 5.94% and surprisingly among them around 41.8% is educated. The distribution of educated unemployment are higher education graduates 12.78%, high school graduates 11.9%, vocational high school graduates 11.87%, junior high school graduates 7.45%, and elementary school graduates 3.81%. This fact was well known and considered by education institution and government. There were a lot of initiatives already taken such as link-and-match concept during Soeharto era, competency based curriculum and recently is national qualification framework standard (SKKNI). Those initiatives aimed to narrow down the gap between industry and education sector. However the result of those initiatives is still limited. This paper argue that we should follow the India example on how to train the nearly graduate to prepare entering working environment. Based on the evidence in the field, the difficulty of graduates to enter the working environment is not only because lack of technical skills, but more because of lack of soft skills. This paper suggests a model of using experiential learning and placement center to enhance the ability of graduate to adapt into working environment.Â Keywords : Accounting Education, Experential Learning, Placement Center, Graduate Employability, Educational Unemployment

Menakar tata kelola badan usaha milik desa di Indonesia Harjanti Widiastuti; Wahyu Manuhara Putra; Evy Rahman Utami; Rudy Suryanto
Jurnal Ekonomi dan Bisnis Vol 22 No 2 (2019)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

The purpose of this study is to identify the governance indicators and capture the governance practices of Village-Owned Enterprise (BUMDes). The contributions of the research are (1) constructing Village-Owned Enterprise’s governance indicators, which as far as the researcher knows, there has been no prior research, and (2) providing the preliminary description of Village-Owned Enterprise practices that have run. This research is a qualitative descriptive study. The research methods were literature study, focus group discussion, and survey. Focus group discussion was conducted with three Village-Owned Enterprises; BUMDes Amarta (Sleman), BUMDes Srimartani (Bantul), and BUMDes Dlingo Giritama (Bantul). Based on the results of the study, it showed that (1) most of the Village-Owned Enterprises that were the objects of the research were start-up and growing so that the basic governance were contained in the rules of association and internal bylaws (AD-ART) of Village-Owned Enterprise, but most of them have not compiled governance documents specially financial accountability documents, (2) the application level of Village-Owned Enterprise Governance in Indonesia was relatively low, the lowest element of applicability was in the sustainability and accountability aspects. This result seems to correlate with the period of Village-Owned Enterprises that is relatively new (three years in average). The indicators arranged are too ideal for start-up village-Owned Enterprises so that there are many indicators that have not been achieved. As a result, future research needs weighting indicators that can distinguish between start-up, growth and mature Village-Owned Enterprise. This research has implications on the requisite to provide the guidance for Village-owned Enterprise in terms of governance documents, such as Strategic Plans, Internal Control systems, and Financial Administration.

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