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All Journal JURNAL ECONOMIA Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi Multiparadigma Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Endang Mardiati
Universitas Brawijaya
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Public Health Social Sciences Other

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DETERMINAN MINAT KEPERILAKUAN DAN PERILAKU MENGGUNAKAN SISTEM ENTERPRISE RESOURCE PLANNING Kurniasari Novi Hardanti; Imam Subekti; Endang Mardiati
Jurnal Akuntansi Multiparadigma Vol 5, No 1 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (443.04 KB) | DOI: 10.18202/jamal.2014.04.5003

Abstract

Abstrak: Determinan Minat Keperilakuan dan Perilaku Menggunakan Sistem Enterprise Resource Planning. Studi ini bertujuan untuk menguji determinan minat keperilakuan untuk menggunakan sistem Enterprise Resource Planning (ERP) pada manajer dan karyawan PT PLN Distribusi Jawa Timur dengan menggunakan metode survei. Studi ini merupakan pengembangan model Theory of Planned Behaviour (TPB). Hasil studi menunjukkan bahwa kontrol perilaku persepsian, kegunaan persepsian, dan kompatibilitas memengaruhi minat dalam menggunakan sistem ERP. Selain itu, minat keperilakuan dan pengalaman menggunakan komputer berpengaruh terhadap perilaku untuk menggunakan sistem ERP. Analis sistem dan manajer seharusnya memastikan bahwa sistem yang diperkenalkan pada pengguna merupakan hal yang berguna.Abstract: Determinant of Behaviour Intention and Behaviour on Using Enterprise Resource Planning System. The purpose of this study was to examine effect of determinant of behaviour intention and behaviour on using Enterprise Resource Planning (ERP), by employing survey method. These determinants are developed from the Theory of Planned Behaviour (TPB) model. This research revealed that perceived behaviour control, perceived usefulness, and compatibility affected behavioural intention in using ERP system. Further, the behavioural intention and the experience of using computer affect behaviour in using ERP system. Systems analyst and manager should ensure that the ERP system introduced to the user is useful.
The Influence of Profitability, Board of Commissioners, Independent Commissioners, and Idiosyncratic Risk on Dividend Payout Ratio Rino Tam Cahyadi; Lilik Purwanti; Endang Mardiati
Jurnal Economia Vol 14, No 1: April 2018
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (946.496 KB) | DOI: 10.21831/economia.v14i1.19404

Abstract

Abstract: The Influence of Profitability, Board of Commissioners, Independent Commissioners, and Idiosyncratic Risk on Dividend Payout Ratio. This study aimed to empirically assess the influence of company’s profitability, commissioners, independent commissioners, and idiosyncratic risk on Dividend Payout Ratio (DPR). Samples were selected by using purposive sampling method and this research utilize panel data regression with common effect model to analyze the data. This study found that, profitability had a significantly positive influence on DPR, independent commissioners had a significantly negative influence on DPR; and board of commissioners and idiosyncratic risk had no influence on DPR. Keywords: profitability, board of commissioners, independent commissioners, idiosyncratic risks, dividend payout ratioAbstrak: Pengaruh Profitabilitas, Dewan Komisaris, Komisaris Independen dan Risiko Idiosinkratis Terhadap Dividend Payout Ratio. Penelitian ini bertujuan untuk menguji pengaruh langsung profitabilitas, dewan komisaris, komisaris independen, dan risiko idiosinkratis terhadap Dividend Payout Ratio (DPR). Teknik pemilihan sampel menggunakan purposive sampling dan analisis data menggunakan regresi data panel dengan model common effect. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh positif terhadap DPR, komisaris independen berpengaruh negatif terhadap DPR, sementara dewan komisaris dan risiko idiosinkratis tidak memiliki pengaruh terhadap DPR. Kata Kunci: profitabilitas, Dewan Komisaris, Komisaris Independen, risiko idiosinkratis, Dividend Payout Ratio
Strengthening Government Apparatus for the Success of Technology-Based Local Finance Information Systems (SIKD) Rahayu Indriasari; Made Sudarma; Rosidi Rosidi; Endang Mardiati; Fibriyani Nur Khairin
Journal of Economics, Business, & Accountancy Ventura Vol 20, No 2 (2017): August - November 2017
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i2.1129

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Local financial management improvements needs to be realized for good governance. Regulation No. 17 of 2003 requires regional governments to better manage their finances through technology based Local Finance Information Systems (SIKD). In practice, it often causes behavioral problems because it leads to changes in the system in a short time by claiming to gain a better system that complies with the financial administration system in Indonesia. Thus, the government has to pay attention to their apparatus. This study tries to find out factors for strengthening the finance staff for implementing technology-based SIKD. It used a phenomenological approach and the data were collected through observation, in-depth interview, and document analysis. Informants in this study are those who directly involved in technology-based SIKD, finance staff, and policy makers. It shows that there are three important factors for the success of technology-based SIKD. Firstly, the staff’s commitment to self- integrity. Secondly, ethics and morality for staff’s building character, and thirdly, improve the government apparatus’ capacity. In conclusion, the government should be proactive in improving the human resources quality for implementing technology-based SIKD, through socialization or training. Results of this study suggest that regional government regulates human resource development for the successful implementation of technology-based SIKD.
PENGELOLAAN UMKM BERBASIS TEKNOLOGI : PENDEKATAN COMMUNITY BASED PARTICIPATORY RESEARCH Nurlita Novianti; Endang Mardiati
Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Vol 3 (2022): PROSIDING SEMINAR NASIONAL PENGABDIAN KEPADA MASYARAKAT - SNPPM2022
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Negeri Jakarta

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Abstract This community service activity aims to provide knowledge and input to the community regarding the importance of financial management, especially in the MSME sector. The place for community service activities is in Giripurno Village, Bumiaji District, Batu City. The implementation method used in this community service activity is Community Based Participatory Research (CBPR) in the form of a direct approach by researchers to target MSME actors. The implementation of this community service activity is carried out by providing knowledge and assistance to MSMEs in Giripurno Village in carrying out simple bookkeeping related to their business activities using a technology basis. The result of community service activities after mentoring is that MSME actors are able to manage simple bookkeeping independently. Abstrak Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan pengetahuan dan masukan kepada masyarakat terkait pentingnya pengelolaan keuangan terutama di sektor UMKM. Tempat pelaksanaan kegiatan pengabdian kepada masyarakat adalah di Desa Giripurno Kecamatan Bumiaji Kota Batu. Metode pelaksanaan yang digunakan dalam kegiatan pengabdian kepada masyarakat masyarakat ini adalah Community Based Participatory Research (CBPR) yang berupa pendekatan secara langsung yang dilakukan peneliti kepada pelaku UMKM sasaran. Pelaksanaan kegiatan pengabdian kepada masyarakat ini dilakukan dengan cara memberikan pengetahuan serta pendampingan kepada UMKM di Desa Giripurno dalam melakukan pembukuan sederhana yang berkaitan dengan kegiatan usahanya dengan menggunakan basis teknologi. Hasil dari kegiatan pengabdian kepada masyarakat setelah dilakukan pendampingan adalah pelaku UMKM mampu mengelola pembukuan sederhana secara mandiri.
Jenis Industri dan Ukuran KAP sebagai Pemoderasi Hubungan Auditor Internal dan Audit Delay Rediyanto Putra; Sutrisno; Endang Mardiati
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 2 No. 3 (2017): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v2i3.205

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Riset ini memiliki tujuan untuk membuktikan efek negatif auditor internal pada audit delay. Riset ini juga menganalisis efek moderasi dari jenis industri industri dan ukuran Kantor Akuntan Publik (KAP) pada pengaruh auditor internal pada audit delay. Populasi penelitian adalah perusahaan publik yang terdaftar di Bursa Efek Indonesia periode 2013 hingga 2015. Proses penentuan sampel penelitian dilakukan dengan metode purposive sampling. Penelitian ini menggunakan model persamaan struktural berbasis varians (SEMPLS). Proses pengujian hipotesis dilakukan dengan menggunakan dua metode yaitu uji direct impact dan analisis multigrup. Hasil penelitian menunjukkan bahwa waktu tunda audit yang dimiliki oleh perusahaan publik di Bursa Efek Indonesia tahun 2013 hingga 2015 adalah 6 hari hingga 194 hari. Hasil pengujian pengaruh langsung membuktikan adanya efek negatif dari auditor internal terhadap rentang waktu terjadinya audit delay. Hasil pengujian analisis multigrup membuktikan adanya efek moderasi dari jenis industri dan ukuran KAP pada pengaruh auditor internal terhadap audit delay.
Pengembangan Pelaporan Persediaan Farmasi Berbasis Database Sebagai Informasi Pendukung Laporan Keuangan Puskesmas Endang Mardiati; Yuki Firmanto; Novita Mukti Wibowo
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 4 No. 5 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) SPECIAL ISSUE
Publisher : Sistem Informasi dan Teknologi (Sisfokomtek)

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Abstract

Pada saat ini sedang maraknya puskesmas berganti status menjadi BLUD (Badan Layanan Umum Daerah). Salah satu puskesmas yang sudah berstatus BLUD ada pada wilayah Kabupaten “X”. Pada tahun 2021 puskesmas tersebut harus mulai membuat Laporan Keuangan yang menjadi salah satu laporan pertanggungjawaban badan yang sudah berstatus BLUD. Setelah ditelusuri lebih lanjut, auditor eksternal memberikan beberapa koreksi salah satunya yakni perlu adanya pelaporan persediaan farmasi dengan metode FIFO (First In Firs Out). Pada kenyataanya puskesmas sudah memiliki aplikasi sistem persediaan farmasi secara FIFO namun dalam hal pelaporan pada sistem masih belum bisa menampilkan laporan persediaan farmasi FIFO. Oleh karena itu, Universitas Brawijaya melalui program pengabdian kepada masyarakat Fakultas Ekonomi Bisnis Universitas Brawijaya sebagai stakeholder pada sisi akademisi memberikan pelatihan pengolahan sumber data sistem menjadi laporan persediaan farmasi FIFO, sehingga terciptanya sistem persediaan farmasi yang sesuai dan tepat. Metode pengabdian masyarakat yang tepat untuk permasalah ini adalah Praticipatory Action Research (PAR). Metode ini memiliki empat tahapan yaitu observasi/evaluasi, refleksi, rencana aksi dan tindakan. Hasil dari kegiatan pengabdian ini adalah penanggungjawab farmasi puskesmas dapat menyusun laporan FIFO menggunakan sumber data dari aplikasi sistem persediaan farmasi dan penanggungjawab farmasi puskesmas dapat mengkonversi laporan FIFO menjadi laporan LPLPO (Laporan Pemakaian dan Lembar Permintaan Obat).
Analisis Kinerja Keuangan Perusahaan Sektor Teknologi Sebelum Dan Saat Pandemi Covid-19 (Perusahaan Listing di Bei) Mira Permatasari Putri; Endang Mardiati
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 4 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) In Press
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to test and analyze the financial performance differences of technology companies listed on the IDX before and during the pandemic, involving four ratios (profitability, liquidity, activity, and solvency). This study employs quantitative approach analyzing secondary data sources from the samples of 17 technology companies—listed on the Indonesia Stock Exchange from 2018 to 2021 with data accessibility and completeness for each variable—selected through purposive sampling method. The data are analyzed by paired difference test or the Wilcoxon signed rank test utilizing SPSS version 25 software. The study results exhibit the four ratios significantly indicating the technology companies’ financial performance differences IDX before and during the pandemic, in which the value of profitability, liquidity, and activity ratios increased during the Covid-19 pandemic. It implies that companies stand a chance for business development and good prospects in the future; proven that, during the pandemic, the companies can still fulfill their obligations and manage all assets in increasing sales to support improvements in the technology sector. Whilst, the solvency ratio values are likely to decrease during the pandemic. That is, the companies’ condition is considered good because its ability to manage its assets is not heavily funded by debt, as such, the risk of bankruptcy is minimal or negligible.
Pengaruh Penerapan Sistem Perpajakan (E-Filing), Pengetahuan Dalam Penggunaan Internet, Pengetahuan Perpajakan, Kesadaran Wajib Pajak, Dan Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak (Studi Pada Wajib Pajak Orang Pribadi Kpp Pratama Ponorogo) Tiara Mudyanasari; Endang Mardiati
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 2 No. 1 (2024): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) In Press
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The self assessment system is achieved by voluntary taxpayer compliance; as such, KPP Pratama Ponorogo reached its tax revenue target in 2021 although not all taxpayers comply with their tax obligations. This study aims to quantitatively examine and analyze the effect of the e-filing implementation, internet knowledge, taxation knowledge, taxpayer awareness, and tax officer services on individual taxpayer compliance at KPP Pratama Ponorogo. The data are collected through survey utilizing questionnaires from the samples of 100 respondents, and analyzed by multiple linear regression utilizing SPSS version 25. The results exhibit that the e-filing implementation, internet knowledge, taxation knowledge, and tax officer services positively affect the individual taxpayer compliance. However, taxpayer awareness does not affect the individual taxpayers compliance.
Co-Authors Fibriyani Nur Khairin Imam Subekti Kurniasari Novi Hardanti Lilik Purwanti Made Sudarma Mira Permatasari Putri Novita Mukti Wibowo Nurlita Novianti Rahayu Indriasari Rediyanto Putra Rino Tam Cahyadi, Rino Tam Rosidi Rosidi SUTRISNO Tiara Mudyanasari Yuki Firmanto