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All Journal AFEBI Accounting Review JPPI (Jurnal Penelitian Pendidikan Indonesia) Jurnal Penelitian Pendidikan Indonesia
Djuminah Djuminah
Sebelas Maret University
Economics, Econometrics & Finance Education Other

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E-Procurement Implication on The Budgets Absorption in Indonesian Local Government (East Java Provincial Government Cases) Puji Nurhayati; Djuminah Djuminah
AFEBI Accounting Review Vol 2, No 2 (2017)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (344.837 KB) | DOI: 10.47312/aar.v2i02.86

Abstract

Utilization of e-procurement technology in government is very important to achieve accelerated implementation of National and Local Budget that should be indicated in the absence of budget accumulation at the end of the year. The purpose of this study is to examine the effect of the use of e-procurement technology on budget absorption through the practice of procurement of goods / services and procurement performance of goods / services. This study uses primary and secondary data. The sample of this research was 71 units of Local Government Work Unit (SKPD) in East Java Provincial Government. The results show that the utilization of e-procurement technology has a positive effect on budget absorption through the practice of procurement of goods/services. Utilization of e-procurement technology negatively affect the practice of procurement of goods/services and procurement performance of goods/services. Utilization of e-procurement technology negatively affect the performance of procurement of goods/services through the practice of procurement of goods/services. However, the use of e-procurement technology has no effect on budget absorption and has no effect on budget absorption through procurement performance of goods/services because of the attitude of the technology users who are reluctant in the utilization of e-procurement technology.Keywords: e-Procurement, Budget Absorption, Goods/Services Procurement Practice, Procurement Performance of Goods/Services, Utilization of e-Procurement Technology
Determinants of internal audit function on emerging markets: SEM-PLS approach Ahmad Subaki; Rachmawati Rachmawati; Wahyu Widarjo; Djuminah Djuminah
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 8, No 3 (2022): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020221573

Abstract

The existence of an internal audit function (IAF) is very important to describe companies that follow the criteria of good corporate governance, so it needs to be investigated further because there is still a lack of research that discusses IAF. This research is a quantitative study using secondary data in the form of company annual reports included in LQ45 on the Indonesia Stock Exchange. Data processing is carried out with a different approach using SEM-PLS. The purpose of this study was to determine the effect of internal and external risk management on the internal audit function. So, from our findings, it can be concluded that the level of internal risk, external agency risk, and corporate governance is not significant to the internal audit function (IAF).
E-Procurement Implication on The Budgets Absorption in Indonesian Local Government (East Java Provincial Government Cases) Puji Nurhayati; Djuminah Djuminah
AFEBI Accounting Review Vol. 2 No. 2 (2017): December
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v2i02.86

Abstract

Utilization of e-procurement technology in government is very important to achieve accelerated implementation of National and Local Budget that should be indicated in the absence of budget accumulation at the end of the year. The purpose of this study is to examine the effect of the use of e-procurement technology on budget absorption through the practice of procurement of goods / services and procurement performance of goods / services. This study uses primary and secondary data. The sample of this research was 71 units of Local Government Work Unit (SKPD) in East Java Provincial Government. The results show that the utilization of e-procurement technology has a positive effect on budget absorption through the practice of procurement of goods/services. Utilization of e-procurement technology negatively affect the practice of procurement of goods/services and procurement performance of goods/services. Utilization of e-procurement technology negatively affect the performance of procurement of goods/services through the practice of procurement of goods/services. However, the use of e-procurement technology has no effect on budget absorption and has no effect on budget absorption through procurement performance of goods/services because of the attitude of the technology users who are reluctant in the utilization of e-procurement technology.Keywords: e-Procurement, Budget Absorption, Goods/Services Procurement Practice, Procurement Performance of Goods/Services, Utilization of e-Procurement Technology
Determinants of internal audit function on emerging markets: SEM-PLS approach Ahmad Subaki; Rachmawati Rachmawati; Wahyu Widarjo; Djuminah Djuminah
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 8, No 3 (2022): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020221573

Abstract

The existence of an internal audit function (IAF) is very important to describe companies that follow the criteria of good corporate governance, so it needs to be investigated further because there is still a lack of research that discusses IAF. This research is a quantitative study using secondary data in the form of company annual reports included in LQ45 on the Indonesia Stock Exchange. Data processing is carried out with a different approach using SEM-PLS. The purpose of this study was to determine the effect of internal and external risk management on the internal audit function. So, from our findings, it can be concluded that the level of internal risk, external agency risk, and corporate governance is not significant to the internal audit function (IAF).
Co-Authors Ahmad Subaki Puji Nurhayati Rachmawati Rachmawati Wahyu Widarjo