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Paulus Parnyoto
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realpaul@ugm.ac.id
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abis-maksi.feb@ugm.ac.id
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INDONESIA
ABIS: Accounting and Business Information Systems Journal
Published by Universitas Gadjah Mada
ISSN : 23021500     EISSN : 23021500     DOI : 10.22146/abis
Core Subject : Economy,
Economics, Econometrics & Finance
ABIS : Accounting and Bussiness Information Systems Journal, terbitan ini berisi artikel bidang ilmu Akuntansi dan Sistem Informasi yang diterbitkan secara berkala satu tahun 4 kali yaitu pada bulan Februari, Mei, Agustus dan November.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol 1, No 4 (2013): November" : 5 Documents clear
PENGARUH FAKTOR INTERNAL DAN EKSTERNAL APLIKASI TERHADAP E-LEARNING OUTCOMES DIREKTORAT JENDERAL PAJAK Bagus Wahyu Tendroutomo
ABIS: Accounting and Business Information Systems Journal Vol 1, No 4 (2013): November
Publisher : Master in Accounting Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (383.451 KB) | DOI: 10.22146/abis.v1i4.59375

Abstract

E-learning telah diadopsi sebagai cara revolusioner pembelajaran pada Direktorat Jenderal Pajak untuk mempercepat perkembngan penetahuan. Penelitian ini berusaha untuk menentukan faktor penting yang mempengaruhi e-learning outcomes Direktorat Jenderal Pajak di Indonesia. Dengan mengintegrasikan kualitas sistem, penggunaan sistem, kualitas sistem, kepuasan pengguna, self-efficacy, self-regulated learning behavior, normative beliefs, dan subjective norm, penelitian ini menguji kausalitas dari faktoryang dapat memprediksi e-learning outcomes. Sebanyak 151 respon valid yang tidak ganda digunakan dalam analisis Partial Least Square. Hasil menyatakan bahwa kualitas sistem, penggunaan sistem, kualitas sistem, self-efficacy, self-regulated learning behavior, normative beliefs, dan subjective norm merupakan prediktor signifikan untuk memprediksi e-learning outcomes. Kepuasan pengguna tidak mempengaruhi memprediksi e-learning outcomes. Temuan pada penelitian ini memiliki implikasi yang signifikan pada e-learning Direktorat Jenderal Pajak. Pertama, normative beliefs, dan subjective norm memiliki dampak yang besar, sehingga Direktorat Jenderal Pajak sebaiknya memiliki orang penting yang dapat memotivasi sesama pegawai. Kedua, self-efficacy dapat diraih dengan melatih pegawai dan membuat rekrutmen yang baik. Ketiga, e-learning sebaiknya menyediakan akses informasi yang cepat.
EVALUASI SISTEM PENGUKURAN KINERJA KANTOR PELAYANAN PERBENDAHARAAN NEGARA (STUDI PADA KPPN YOGYAKARTA) Dian Pustakawan
ABIS: Accounting and Business Information Systems Journal Vol 1, No 4 (2013): November
Publisher : Master in Accounting Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (180.116 KB) | DOI: 10.22146/abis.v1i4.59376

Abstract

This study aims to evaluate peformance measurement system (PMS) in state treasury office (KPPN) Yogyakarta. Using data gathered from document review and interview with chief and staff of KPPN Yogyakarta, it was found that PMS using Balanced Scorecard in KPPN had accurately measured performance both organization and individual. In contrary, the implementation of PMS had not been used optimaly.
PENGARUH CORPORATE GOVERNANCE TERHADAP EARNINGS MANAGEMENT (SELAMA DAN SESUDAH KRISIS EKONOMI GLOBAL) Faris Himadri
ABIS: Accounting and Business Information Systems Journal Vol 1, No 4 (2013): November
Publisher : Master in Accounting Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (562.68 KB) | DOI: 10.22146/abis.v1i4.59378

Abstract

This study was aimed to test the influence of managerial ownership, institutional ownership, size of board of commissioners, independent commissioners, and auditor reputation factors on earnings management during global economic crisis and after global economic crisis.The sample was all companies in manufacturing category in Indonesia Stock Exchange (BEI). Observation period was 2007-2008 and 2009-2012 periods. The use of periods was aimed to separate the period during global economic crisis and after global economic crisis or recovery period.The result of this study showed that only independent commissioner variable showed significant negative influence on earnings management, both during global economic crisis and after global economic crisis. Moreover, the result of difference test showed that the influence of corporate governance on earnings management during global economic crisis was relatively similar to the period after global economic crisis.
PENGUJIAN KESUKSESAN IMPLEMENTASI ERP (ENTERPRISE RESOURCE PLANNING) MENGGUNAKAN MODEL DELONE DAN McLEAN PADA PT SARI HUSADA GENERASI MAHARDHIKA Siti Rahmi
ABIS: Accounting and Business Information Systems Journal Vol 1, No 4 (2013): November
Publisher : Master in Accounting Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (291.014 KB) | DOI: 10.22146/abis.v1i4.59379

Abstract

This study aims to testing and obtain empirical evidence implementation of Enterprise Resource Planning (ERP)PT Sari Husada Generasi Mahardhika Yogyakarta using the updated DeLone and McLean model. Delone and McLean model is a model of successful testing of information technology system that are based on processes and causal relationshipof the dimensions of the model. The dimensions of this model are quality system, information quality, system usage, user satisfaction and net benefits.The research method is quantitative method of mail survey methods to company officials who daily use the ERP. This study uses version 2.0 SmartPLS program assitence as a tool to test hypotheses in the study.Based on the results of data analysis, in getting that all constructs in this study has fulfilled the requirements of validity and reliability. Where to terms of validity, the value of loading factor must exceed 0,7 and its reliability requirement given the level of Cronbach’s Alpha above 0,7. Based on the results of hypothesis testing shows there are several hypothesis are supported, such as HI,HI2,H3,H5,H6,H8. And there are also the hypothesis that are not supported, for example H4,H7,H9.
Implementasi Penganggaran Berbasis Kinerja : (Studi Pada Satuan Kerja Pusat Survei Geologi) Suprayogi Suprayogi
ABIS: Accounting and Business Information Systems Journal Vol 1, No 4 (2013): November
Publisher : Master in Accounting Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (205.161 KB) | DOI: 10.22146/abis.v1i4.59380

Abstract

Penelitian ini membahas mengenai Penerapan dan Pelaksanaan Penganggaran Berbasis Kinerja di Pusat Survei Geologi. Materi studi kasus ini terdiri dari proses-proses penganggaran termasuk perencanaan, penerapan, pengukuran dan evaluasi kinerja serta pelaporan. Studi kasus ini menggambarkan kendala-kendala yang dihadapi dalam proses penganggaran, pelaksanaan dan evaluasi.Dengan menggunakan penelitian kualitatif, data diperoleh dengan setting alamiah. Teknik pengumpulan data dilakukan dengan kuesioner, observasi, wawancara dan studi dokumentasi. Hasil pengumpulan data dianalisis dengan metode triangulasi menggunakan paradikma diskriptif. Teori pendekatan yang digunakan untuk mendiskripsikan pemahaman yang mendalam dari proses penganggaran di Pusat Survei Geologi. Hasil dari penelitian ini menunjukkan bahwa secara umum Penganggaran Berbasis Kinerja yang ideal belum tercapai, para pegawai dan pimpinan belum memahami makna Penganggaran Berbasis Kinerja.Ada beberapa kesalahan dalam tahapan proses penganggaran termasuk perencanaan, implementasi, pengukuran dan evaluasi kinerja serta pelaporan. Kurangnya sistem penghargaan dan sangsi, Pengendalian Intern serta etika kerja menjadi penyebab-penyebab permasalahan yang ada.

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