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Paulus Parnyoto
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realpaul@ugm.ac.id
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+628994796772
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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 4, No 1 (2016): February" : 5 Documents clear
Evaluasi Penerimaan Sistem Teknologi Informasi Branch Delivery System di Kalangan Perbankan dengan Menggunakan Technology Acceptance Model (TAM) Enggar Kartika Cahyaning
ABIS: Accounting and Business Information Systems Journal Vol 4, No 1 (2016): February
Publisher : Master in Accounting Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (416.571 KB) | DOI: 10.22146/abis.v4i1.59339

Abstract

Tujuan dari penelitian ini adalah untuk menguji faktor-faktor yang mempengaruhi penerimaan teknologi Branch Delivery System di kalangan perbankan oleh para pegawai Bank XYZ area Yogyakarta dengan menggunakan Technology Acceptance Model (TAM). Variabel yang digunakan dalam penelitian ini adalah Computer Self Efficacy, Perceived Ease of Use, Perceived Usefulness, Perceived Enjoyment, Intention to Use dan Attitute Towards Using. Data yang dikumpulkan menggunakan metode survey. Data dianalisis dengan menggunakan metode Partial Least Square (PLS) yang merupakan metode alternatif dari Structural Equation Model (SEM). Penelitian ini berhasil membuktikan bahwa faktor-faktor yang berpengaruh positif terhada penerimaan Branch Delivery System adalah pengaruh computer self efficacy terhadap perceived usefulness, computer self efficacy terhadap perceived ease of use, perceived usefulness terhadap attitude towards using, perceived ease of use terhadap attitude towards using, perceived ease of use terhadap perceived enjoyment, dan perceived enjoyment terhadap attitude towards using, sedangkan untuk variabel yang terbukti tidak berpengaruh secara signifikan terhadap penggunaan Branch Delivery System adalah computer self efficacy terhadap perceived enjoyment, perceived usefulness terhadap intention to use, perceived ease of use terhadap perceived usefulness dan attitude towards using terhadap intention to use.
HUBUNGAN KUALITAS REVIU LAPORAN KEUANGAN SKPD DENGAN TEMUAN PEMERIKSAAN BPK DI PEMERINTAH DIY Falilla Amalia
ABIS: Accounting and Business Information Systems Journal Vol 4, No 1 (2016): February
Publisher : Master in Accounting Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (283.293 KB) | DOI: 10.22146/abis.v4i1.59340

Abstract

This research aims to evaluate the quality of Local Government Work Unit (SKPD)’s financial report review conducted by The Yogyakarta Special Region’s Inspectorate Agency, and to analyze the correlation between the review’s quality and the number of findings reported by the State Audit Agency (BPK). This researh uses a mixed approach method. The data used consist of primary data and secondary data, obtained through interviews and by using archive and document collections. The respondents for this research are auditors of the Inspectorate Agency who reviewed the finalcial report. The SKPDs involved here represent institutional, financial, planning, and monitoring fields. The results of this results show that the financial report review performed by the Provincial Inspectorate Agency shows high compatibility with the criteria set by each SKPD, namely, 84.47%; 80.26%; 81.05%; 85.53%, respectively. This research shows that there is a negative correlation between the review quality and the number of findings recorded by BPK, the correlation coefficient value is -0.949, which shows that there is a strong relationship between the variables. This means that the high quality of financial report review can reduce the number of findings by BPK
Evaluasi Sistem Pengendalian Intern atas Pengelolaan Piutang Pajak Daerah (Studi pada DPPKAD Kabupaten Kendal) Nurchasanah Nurchasanah
ABIS: Accounting and Business Information Systems Journal Vol 4, No 1 (2016): February
Publisher : Master in Accounting Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (583.464 KB) | DOI: 10.22146/abis.v4i1.59341

Abstract

An Internal Control System must be performed by every government agency to provide reasonable assurance that the governance has been implemented as required by the State Financial Regulation. This study aimed to evaluate the Internal Control System implementation of the local tax receivables management in Kendal Regency and identify the weaknesses in its implementation. This research uses a qualitative descriptive method with a case-study strategy. Variables discussed in this research are the implementation of the Internal Control System on the activities of the local tax determination, local tax receivable collection, and local tax receivable reporting. The Internal Control System’s implementation of the local tax receivables management is evaluated by verifying its compliance with the implementation of an adequate Internal Control System based on Government Regulation No. 60, 2008.The implementation of tax receivable management’s internal control, overall is adequate enough, with an assessment results score of 60.53%. The assessment results on tax determination and tax receivables collection activities is still inadequate, where the score for both is 58.92%. On the activities of local tax receivable reporting , implementation of internal control is sufficient, with an assessment score of 63.76%. The lack of commitment on competence, inadequate of formal directions, the lack of human resources, and lack of socialization about the implementation of the Internal Control System are some of the weaknesses identified in this research.
STUDI UTANG PEMERINTAH REPUBLIK INDONESIA SEBAGAI PEMBIAYAAN ANGGARAN PENDAPATAN DAN BELANJA NEGARA (APBN) TAHUN 2000-2016 Yanuar Pribadi
ABIS: Accounting and Business Information Systems Journal Vol 4, No 1 (2016): February
Publisher : Master in Accounting Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1160.561 KB) | DOI: 10.22146/abis.v4i1.59342

Abstract

This research, thus, is primarily aimed at identifying the trigger of the ever soaring Sovereign Debt using qualitative approach in a case study on The Directorate General of Budget Financing and Risk Management (DJPPR) as a working unit in charge of managing sovereign debt. The data were collected through participant interviews and data analysis of the sovereign debt throughout the course of 2000-2016 as managed by the DJPPR, as well as an analysis on the data of Central Government Financial Report (LKPP).On the basis of this research, it is revealed that the increasing sovereign debt is mainly attributed to the discrepancy and disparity between Indonesia and peer countries for its slow growth and the discrepancy between one region to another throughout the country. On this course, it is understandable that the government take measurement to develop the infrastructure in order to catch up with the rapid growth of other countries. In addition, the increasing liabilities is also due to the fluctuating currency. One of the best strategies to cut down the rising sovereign debt is by optimizing tax income and minimizing expenses. Moreover, it is also advisable that the government collaborate with the private sector to build infrastructure through the available mechanism at KPBU (Public Private Partnership) which may deduct debt financing. It is also worthwhile to diversify debt portfolio management in order to avoid an attempt of doing the “Ponzy Scheme” (paying off debt using the new loan) in the management of sovereign debt as the financial source of Indonesian State Budget
EVALUASI IMPLEMENTASI SISTEM AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (Studi pada Kantor Pengawasan dan Pelayanan Bea dan Cukai Kudus) Yuli Wijayanto
ABIS: Accounting and Business Information Systems Journal Vol 4, No 1 (2016): February
Publisher : Master in Accounting Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (374.367 KB) | DOI: 10.22146/abis.v4i1.59343

Abstract

Tujuan penelitian ini ialah untuk mengevaluasi implementasi Sistem Akuntabilitas Kinerja Instansi Pemerintah (SAKIP) di Kantor Bea Cukai Kudustahun 2015 dan 2016. Penelitian ini berupaya untuk menjawab tiga pertanyaan penelitian, yaitu1) Bagaimana keselarasan komponen SAKIP mulai dari perencanaan strategis sampai dengan pelaporan kinerja di Kantor Bea Cukai Kudus? 2) Bagaimana kategori indikator kinerja dalam implementasi SAKIP di Kantor Bea Cukai Kudus? 3) Faktor-faktor apakah yang berperan dalam implementasi SAKIP di Kantor Bea Cukai Kudus?Data hasil dokumentasi dan data hasil wawancara dikumpulkan untuk menjawab tiga pertanyaan penelitian tersebut. Data hasil dokumentasi dievaluasi dengan menggunakan model Performance Blueprint (PB) yang dikembangkan oleh Dr. Paul J. Longo (2002), sedangkan data hasil wawancara dievaluasi dengan menggunakan Siklus Analisis dari Hennink dkk (2011).Penelitian ini menemukan adanya ketidakselarasan antara dokumen rencana strategis, perjanjian kinerja, dan pelaporan kinerja. Indikator kinerja di Kantor Bea Cukai Kudus tahun 2015 dan 2016 sebagian besar berorientasi pada penyedia layanan,belum berorientasipada masyarakat. Selanjutnya, penelitian ini menemukan faktor-faktor yang berperan dalam implementasi SAKIP, yaitu faktor teknis organisasi dan faktor motivasi. Selain itu, tekanan isomorfisma koersif dan normatif ada dalam implementasi SAKIP di Kantor Bea Cukai Kudus.

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