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INDONESIA
Journal of Contemporary Information Technology, Management, and Accounting
Published by Perkumpulan Praktisi Akuntansi Indonesia
ISSN : -     EISSN : 2715677X     DOI : -
Core Subject : Economy, Science,
Computer Science & IT Economics, Econometrics & Finance
Journal of Contemporary Information Technology, Management, and Accounting (JCITMA) is an international, peer-reviewed journal which aims to bring its readers the very best analysis and discussion in the developing field of information, technology, management, and accounting. Articles may range from empirical to analytical, from practice-based to the development of new techniques, but must be related to problems facing the integration of accounting and information technology. The journal will address (but will not limit itself to) the following specific issues: control and auditability of information systems; management of information technology; artificial intelligence research in accounting; development issues in accounting and information systems; human factors issues related to information technology; development of theories related to information technology; methodological issues in information technology research; information systems validation; human–computer interaction research in accounting information systems. The journal welcomes and encourages articles from both practitioners and academicians.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 34 Documents
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Use of Fintech for Payment: Approach to Technology Acceptance Model Modified Ardhya Yudistira Adi Nanggala
Journal of Contemporary Information Technology, Management, and Accounting Vol 1 No 1 (2020): Behavioral Information System in Private Sector Organizations
Publisher : Perkumpulan Praktisi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.5527891

Abstract

This study examined the effect of two main perceptions on TAM models along with web security perceptions of the attitudes and intention to use fintech. Web security perceptions are considered as additional variables are important in influencing attitudes and intention to use of fintech because users will use information systems. Sample was selected by the snowball method. Fintech usage questionnaire was developed using existing scales from prior tam instruments and modified where appropriate. 147 participants completed the survey questionnaire measuring their responses to perceived usefulness, perceived ease of use, attitudes towards usage and behavioral intention to use. The results showed that the variable perception of the usefulness of a positive influence on the attitude of the use of fintech, perceived security web effect on the attitude of the use of fintech and attitudes towards usage influence intention to use of fintech. The perceived ease of use and the perceived ease of use are not significant effect on the perception of the use of fintech.
Effect of Commitment, Motivation and Feedback to Job Performance Sulis Rochayatun; Marida Fandi Setiawan
Journal of Contemporary Information Technology, Management, and Accounting Vol 1 No 1 (2020): Behavioral Information System in Private Sector Organizations
Publisher : Perkumpulan Praktisi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.5527948

Abstract

This study aims to determine the effect of variable commitment, motivation and feedback on Job Performance at PT BPR ADB and PT. BPR EUJ. Samples to be taken in this study of 100% of the target population. Data were collected using the questionnaire method by providing a list of questions or questionnaires directly to the respondents. Techniques of data analysis in this study using the data validity test with validity and reliability, multiple linear regression analysis, the classical assumption test, F test, t test, analysis of the coefficient of multiple determination and analysis of the partial coefficient of determination. The results showed that BPR. ADB, variable commitment, motivation and feedback simultaneously significant effect on Job Performance variables. The independent variables are: commitment to partially significant effect on Job Performance. Meanwhile, two other independent variables are: the motivation and the feedback effect is not significant to the performance. Commitment is an independent variable that has the most impact on performance. BPR. EUJ, variable commitment, motivation and feedback simultaneously significantly effect on Job Performance variables. The independent variables are motivation partially significant effect on Job Performance. Meanwhile, the two other independent variables are: commitment and the feedback effect is not significant to the performance. Motivation is an independent variable that has the most impact on performance.
Lelakon Sang Model: Mengurai Kuasa, Menjadi Rasa, Menjadi Cipta, Menjadi Karya Gardina Aulia Nuha; Dwima Nadya Maghvira; Wasilah Agustina
Journal of Contemporary Information Technology, Management, and Accounting Vol 1 No 1 (2020): Behavioral Information System in Private Sector Organizations
Publisher : Perkumpulan Praktisi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.5527967

Abstract

The article tells about model of technology acceptance. A system used by the end user necessary to test whether the system effectively and efficiently can be applied by user. Technology Acceptance Model (TAM) adopted the Theory of Reasoned Action (TRA) that is widely used to predict the acceptance and usefulness of the system information. TAM uses a comparison between the Theory of Reasoned Action (TRA) and the Theory of Planned Behavior (TPB). TAM is designed to predict the acceptance or use of information systems by users and profit for a job. An acceptance of the theory of information systems began to be implemented in Indonesia from 2004 until today, which adopts the model proposed Davis et al in 1989. The theory was apparently accepted by the public to assess the acceptance of a system by the user based on its core construct perceived Ease of Use (PEOU) and perceived usefulness (PU). In Indonesia some researchers are implementing TAM 1989 at different locations, in various sectors as well as the time and different situations by using several different methods of analysis in each study. A significant result of variables in TAM lead this theory can be applied further in other information systems in Indonesia in addition to that already done the research for TAM is very easy to apply and be accepted by the public in a variety of sectors, namely in the public sector, business or private.
Organizational Culture, Job Satisfaction, and Employee Performance (Case Study in PT. GMT Jember) Yulinartati Yulinartati; Eras Wike Dania
Journal of Contemporary Information Technology, Management, and Accounting Vol 1 No 1 (2020): Behavioral Information System in Private Sector Organizations
Publisher : Perkumpulan Praktisi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.5527974

Abstract

The study aims to analyze the influence of organizational culture and job satisfaction to employee performance with organizational commitment as intervening variable at PT. GMT Jember. In accordance with the above objective in this study formulated the five hypothesis. Samples obtained 30 respondents. The conclusion to be drawn from this study that the organizational culture and job satisfaction, and a significant positive effect on employee performance. Commitment to the organization and significant positive effect on employee performance. Organizational commitment is also positive and significant relation between cultural organization against employee performance. Organizational commitment influential significant positive and also mediate the relationship between job satisfaction to employee performance. Suggestions for further research, the sample should increase and expand the scope of the study, considers the other variables that are closely related to the variables in this study.
The Effect of Financing Trading, Profit Sharing and Ijarah to Falah in Sharia Banks Imam Mas’ud; Eko Setiawan; Norita Citra Yuliarti
Journal of Contemporary Information Technology, Management, and Accounting Vol 1 No 1 (2020): Behavioral Information System in Private Sector Organizations
Publisher : Perkumpulan Praktisi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.5527977

Abstract

Each industry or individual cannot be separated from the need for funding to finance the industry or carry out consumption. Financing can be very crucial because this financing factor is as the key of development of Islamic business in the future. Ideally, Islamic Bank financing is dominated by the principle of purchase and sales financing, the principle of profit-sharing financing and the principle of ijarah financing where those financing is held using bargaining agreements and profit-sharing which must be agreed by sharia principle. This research examines the effect of information content on the principle of purchase and sales financing, the principle of profit-sharing financing and the principle of ijarah financing to falah of Islamic bank (BUS). This sample uses purposive sampling method in BUS that exists and releasing financial statements between 2011 and 2016 in which they are not loss. Data is collected from Bank Indonesia and the BUS website's. The result of this research using Structural Equation Modeling (SEM) shows that two variables which are the principle of purchase and sales financing and the principle of profit-sharing financing have positive significantly affect to falah in Islamic bank.
The Application of Target Costing in Determining the Selling Price at Suwar-Suwir Producers in Jember Fitriyatul Amalia Febriana
Journal of Contemporary Information Technology, Management, and Accounting Vol 1 No 2 (2020): Financial Performance in the Private Sectors
Publisher : Perkumpulan Praktisi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.5527991

Abstract

This research aims to know the determination of selling price of suwar-suwir at UD Purnama Jati and UD Mutiara Rasa using the target costing. This research is a descriptive qualitative research using interview, observation, and documentation methods, and using primary and secondary data. Based on the results of research conducted at UD Purnama Jati and UD Mutiara Rasa shows that the application of target costing through value engineering, the both of companies can still get a profit from selling price per unit of product that is 30% at UD Purnama Jati and 20% at UD Mutiara Rasa. So, if UD Purnama Jati and UD Mutiara Rasa want to increase the selling price of their suwar-suwir, the both of companies will get a greater profit. Therefore, it can be concluded that the application of target costing in this research shows success because the both of companies can determine the lowest selling price among the current market prices, but they still get the desired profit and can manage production costs well.
Recognition of Construction Contract Revenue based on PSAK 34 at PT Tunggal Jaya Raya Firdaus Indra Faradiba; Sulis Rochayatun
Journal of Contemporary Information Technology, Management, and Accounting Vol 1 No 2 (2020): Financial Performance in the Private Sectors
Publisher : Perkumpulan Praktisi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.5527979

Abstract

All companies have the aim to get profit with maximum. One of the elements related to the acquisition of profit is income. In each type of company certainly have different methods in recognizing its income. In the construction company there are two ways of revenue recognition namely completion percentage and contract completion. This research aims to determine how the revenue recognition of the construction contracts used by PT Tunggal Jaya Raya. This research uses qualitative research methods. The results showed that the company in recognizing its earnings on the basis of cash receipts or cash bases, with a period of 4 months. The company is working on a project with a period of 4 months using the system, but the record is not in accordance with PSAK No. 34. The conclusion of this research is that the company in recognizing the income of contracts if using recognition by the method of settlement percentage preferably with a cost approach so that the value of income and profit value can be recognized more precisely. However, looking at the project time period of 4 months, the company should use the completed contract method.
Financial Statements Analysis in Measuring Financial Performance of the PT. Mayora Indah Tbk, Period 2014-2018 Tuti Maisharoh; Setyo Riyanto
Journal of Contemporary Information Technology, Management, and Accounting Vol 1 No 2 (2020): Financial Performance in the Private Sectors
Publisher : Perkumpulan Praktisi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.5527989

Abstract

The purpose of the PT Mayora Indah Tbk research is to analyze financial statements to measure financial performance over the period 2014 to 2018. Financial performance can be measured by calculating financial ratios. Information data for analyzing financial statements is obtained from the IDX / Indonesia Stock Exchange web site openly or transparently. Financial ratios are the most appropriate method to measure financial performance using Liquidity, Solvency, Activity, and Profitability data. These four financial ratios can produce numbers, from these results can be seen as experiencing good or bad interpretation. After conducting research, the results of the liquidity ratio using the Current Ratio, Quick Ratio, and Cash Ratio overall have increased which means experiencing liquidity. The results of the Solvency Ratio using Debt to Asset Ratio (DAR) experienced solvable and Debt to Equity Ratio (DER) experienced insolvable. The results of the Activity Ratio fluctuate, which means the data every year to year experience an increase or decrease. While the results of the Profitability Ratio always decreases resulting in companies experiencing losses and need to be increased again.
Analysis of Implementation in Cash Budgeting to Facilities and Setting of the Residential Area in Public Housing Department (DPRKP) of Magelang District Lazimatus Salamah; Ghina Fitri Ariesta Susilo
Journal of Contemporary Information Technology, Management, and Accounting Vol 1 No 2 (2020): Financial Performance in the Private Sectors
Publisher : Perkumpulan Praktisi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.5527995

Abstract

The aim of this study is to analyze the application of the budget in the facilitation and structuring of residential areas at (DPRKP) in Magelang. This research uses qualitative methods. Interview and direct observation methods are used for getting the research data. The interview method was conducted with three informants from Dinas Perumahan Rakyat dan Kawasan Permukiman (DPRKP) of Magelang Regency. The results showed the process of preparing a saving budget in DPRKP for facilitation activities and structuring of residential areas in the Magelang Regency is using the implementation of a performance-based cash budget and guided by the Dokumen Pelaksanaan Anggaran (DPA).
Analysis of Factors Affecting the Earnings Management on the Consumer Goods Industry Issuers on the IDX Yuni Triliawati
Journal of Contemporary Information Technology, Management, and Accounting Vol 1 No 2 (2020): Financial Performance in the Private Sectors
Publisher : Perkumpulan Praktisi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.5527981

Abstract

This study aims to analyze and test the effect of factors in diamond fraud theory on earning management actions in the issuers of the consumer goods industry sector. These factors consist of pressure (financial stability, leverage, personal financial need, financial targets), opportunity (nature of industry, ineffective monitoring), rationalization, capability. The sampling technique in the study used purposive sampling. The research sample is 80 financial data from 20 listed companies during the 2015-2018 period based on established criteria. Data analysis methods in this study used descriptive statistics, data quality tests, classic assumption tests, and hypothesis testing which consisted of multiple linear regression analysis methods, coefficient of determination test, F test, and t test. The results showed that leverage and financial targets affect the earning management actions, while financial stability, personal financial needs, nature of industry, ineffective monitoring, rationalization, and capability do not affect earning management.

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