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All Journal Jurnal Reviu Akuntansi dan Keuangan Journal of Accounting and Investment
Erni Suryandari, Erni
Universitas Muhammadiyah Yogyakarta
Economics, Econometrics & Finance

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Faktor-Faktor Perbedaan Individual dalam Keahlian End-User Computing Suryandari, Erni
Journal of Accounting and Investment Vol 3, No 1: January 2002
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (45.82 KB)

Abstract

The successful application of an information system will be affected by the system itself and executors. Personnel involved in a system covering end-user computing with varying levels of expertise. Computer skills is one of the factors associated with successful implementation of information systems sutu given the importance of these skills, necessary support for the development of such expertise. Factors individual differences associated with computer expertise. Harrison and Rainer (1992) grouping of individual differences into demographics, personality, cognitive style. The discussion is based on the literature and some of the results of empirical studies are concerned. The purpose of this paper is to show some evidence of the existence of various factors related to the EUC expertise involved in the application of accounting information system. The implications of the problem could provide insight for the development of a system and encourage further research.
EXPLORING PERFORMANCE MEASUREMENT SYSTEM FOR LECTURER (PMSL): COMPARISON AMONG THREE MODELS IN INDONESIA, SINGAPORE AND TURKEY Hafiez Sofyani; Ietje Nazaruddin; Caesar Marga Putri; Erni Suryandari Fathmaningrum
Jurnal Reviu Akuntansi dan Keuangan Vol. 9 No. 3: Jurnal Reviu Akuntansi Dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1464.887 KB) | DOI: 10.22219/jrak.v9i3.9639

Abstract

This study aims at exploring the Performance Measurement System for Lecturer (PMSL) through a comparison study in three countries, namely Indonesia (MY), Singapore (IT), and Turkey (IMU). We uses multiple case study approach by conducting a comparative study. The data are obtained mainly using interview. Those lecturers assuming some offices and play some roles in formulating the lecturer performance policy are chosen to be this study’s informants, they are: Management and Organization Chair, Chairman of the university senate, Vice Rector for Academic Affair, and Member of Information Systems Audit Control. The results reveal that there are different PMSL patterns from the three research objects, i.e. MY (Indonesia), IT (Singapore) and IMU (Turkey). MY have fairly aggressive PMSL policy as compared to the other two campuses since they have to work harder to improve the performance of their lecturers who in this case have relatively lesser academic experiences at international level. MY reward special incentives for certain performance target and hold a science camp mentoring to improve their lecturers’ capabilities. Meanwhile, IT perform PMSL by classifying lecturer’s performance measurement into two tracks, namely teaching and research tracks. This makes lecturers more focused on and satisfied with their job, and eventually leads to an optimal performance level. Additionally, at IMU Turkey, to achieve lecturer optimal performance, the university prepares a policy related to three aspects: pedagogic (mentoring), knowledge management, and administration easiness. This research result is expected to give real contribution to the refinement of PMSL policy model at universities in Indonesia to allow it to trigger globally-competitive lecturer performance improvement (Global Achievement). This study explains how PMSL as a derivative of goal setting theory is effectively successfully implemented at a University in three different countries which in this case have different organizational cultures.
Determinants of Fixed Asset Revaluation Decision and Its Impacts on Market Reaction: A Comparative Study in Indonesia and Singapore Erni Suryandari Fathmaningrum; Satrio Kusumo Yudhanto
Journal of Accounting and Investment Vol 20, No 2: May 2019
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1476.85 KB) | DOI: 10.18196/jai.2002118

Abstract

The purpose of this study is to examine the influence of firm size, fixed asset intensity, liquidity, leverage, declining cash flow from the operation, and its impact on market reaction. The population in this study is manufacturing companies in Indonesia and Singapore in 2015-2016 period. The sample in this research was taken using a purposive sampling method, a total of 228 manufacturing companies in Indonesia and 255 in Singapore were used as the sample. The data were analyzed using logistic regression and simple linear regression. The results showed that firm size, fixed asset, and leverage affected revaluation policy in Indonesia, while liquidity and declining cash flow from operation did not affect fixed asset revaluation policy in Indonesia. In contrast to what occurred in Singapore, the results showed that fixed asset intensity and leverage proved to affect fixed assets revaluation policy, and firm size, liquidity, and declining cash flow from operation variables did not affect the policy of fixed asset revaluation in Singapore. In addition, this study also found the effect of fixed asset revaluation on market reaction in Indonesia and Singapore. Finally, the study also found differences in the adoption of fixed asset revaluation policies in Indonesia and Singapore.
Co-Authors Caesar Marga Putri Etty Soesilowati Eva Banowati Hafiez Sofyani Ietje Nazaruddin Satrio Kusumo Yudhanto