1,720,976 research outputs found
Pengaruh Partisipasi Pemakai Terhadap Kepuasan Pemakai Sistem Informasi Pada Perusahaan Yang Mengembangkan Sistem Informasi Berbasis Komputer (Pengujian Terhadap Tiga Variabel Perantara: Keterlibatan Pemakai, Kemampuan Pemakai Dalam Memberikan Pengaruh, Dan Resolusi Konflik)
Full text linkPengaruh partisipasi pemakai terhadap kepuasan pemakai dalam
pengembangan sistem informasi masih menjadi perhatian yang menarik bagi banyak
peneliti, karena antara hasil penelitian yang satu dengan yang lain hasilnya masih
ada yang tidak konsisten. Untuk menjelaskan keaneka ragaman hasil-hasil temuan
tersebut, serta untuk melakukan klarifikasi terhadap keberlakuan teori yang terkait
dengan pengembangan sistem informasi, maka dilakukan penelitian tentang
pengaruh langsung partisipasi terhadap kepuasan pemakai, serta pengaruh tidak
langsung partisipasi terhadap kepuasan pemakai melalui keterlibatan pemakai,
pengaruh pemakai, dan resolusi konflik.
Jenis penelitian ini adalah explanatory research, yaitu penelitian yang
bertujuan untuk menerangkan pengaruh atau hubungan beberapa variabel.
Pengambilan data dilakukan dengan metode survey dengan menggunakan
kuesioner. Populasi dalam penelitian ini adalah pemakai sistem informasi dengan
menggunakan System Development Life Cycle (SDLC), Karena populasinya adalah
infinite, maka sampel dipilih dengan menggunakan teknik convenience sampling,
dengan menyebarkan 500 kuesioner kepada manajer menengah dari perusahaan
yang mengembangkan sistem informasi berbasis komputer di Jawa Timur. Dari
seluruh kuesioner yang disebar, kembali sebanyak 192 eksemplar, namun 20
diantara kuesioner yang kembali tersebut digugurkan, karena datanya tidak lengkap
dan perusahaan tidak mengembangkan sistem sendiri, sehingga jumlah kuesioner
yang digunakan untuk analisis sebanyak 172 eksemplar.
Hasil analisis yang dilakukan terhadap 172 manajer tingkat menengah
sebagai responden, mengindikasikan bahwa partisipasi berpengaruh langsung
terhadap kepuasan pemakai sistem informasi, dengan koefisien path 0,406 pada
taraf signifikansi p < 0,005. Hal ini memiliki makna bahwa partisipasi pemakai sistem
informasi (user) tidak dapat diabaikan untuk mendapatkan hasil yang optimal dalam
pengembangan sistem informasi. Sebagai tambahan, variabel partisipasi
berpengaruh tidak langsung secara signifikan terhadap kepuasan pemakai, melalui
keterlibatan pemakai dengan koefisien path 0,082 pada taraf signifikansi p < 0,005.
Hal ini menunjukkan bahwa untuk mencapai kepuasan pemakai diperlukan juga
keterlibatan pemakai secara psikologis terhadap sistem yang dikembangkan
tersebut. Hasil pengujian juga menunjukkan terdapat pengaruh tidak langsung
partisipasi pemakai terhadap pengaruh pemakai, dan resolusi konflik, dengan
koefisien path 0,021 pada taraf signifikansi p < 0,005. Temuan ini mengindikasikan
bahwa pemberian wewenang terhadap pemakai untuk mempengaruhi hasil akhir dari
desain sistem yang dikembangkan tersebut (faktor kemampuan pemakai dalam
memberikan pengaruh), dan kemampuan untuk mengatasi setiap konflik dapat
meningkatkan kepuasan pemakai terhadap pengembangan sistem informasi.
Implikasi dari penelitian ini relevan bagi praktisi dan akademisi untuk
menjelaskan kapan, mengapa, dan dimana partisipasi diperlukan. Temuan dalam
penelitian ini menunjukkan terdapat beberapa hal yang perlu diperhatikan oleh
perusahaan yang mengembangkan sistem informasi sendiri, agar tidak terjadi
kegagalan dalam pengembangan sistem informasi tersebut, yaitu ikut sertanya
pemakai untuk berpartisipasi dalam pengembangan sistem informasi, serta
pemberian wewenang/ kemampuan memberikan pengaruh terhadap desain akhir,
ii
karena apabila pemakai tidak memiliki wewenang untuk memberikan pengaruh
terhadap desain akhir, maka ia akan merasa bahwa partisipasinya tidak memiliki
makna. Hal penting lainnya yang perlu diperhatikan adalah adanya pencegahan dan
pemecahan terhadap konflik-konflik yang timbul, terutama terkait dengan
interpersonal conflict dan intergrups conflict, selain itu perlu juga diperhatikan
perasaan terlibat secara emosional dari pemakai, karena dengan merasa terlibat
secara emosional, pemakai akan merasa bahwa sistem informasi yang
dikembangkan tersebut penting secara personal. Keterlibatan pemakai yang tinggi
diharapkan dapat meningkatkan kepuasan terhadap sistem yang ada
PENGARUH LOCUS OF CONTROL TERHADAP HUBUNGAN KOMITMEN PROFESIONAL DAN KEPUASAN KERJA AKUNTAN PENDIDIK
Full text linkThe Influence of Locus of Control on The Relationship between Professional Commitment And The Job Satisfaction Of Accountant Academician. The effect of locus of control on the relationship between professional commitment and job satisfaction were investigated, because there has not been consistently empirical research. As suggested in the literature, this research tests hypotheses that these specific contingency factor should aid in identifying situations where professional commitment would have a strong relationship with job satisfaction. Analysis of 41 accountant academician, who becomes the respondents, indicated that professional commitment has direct relationship with job satisfaction. In addition, the contingency factor was found to play key role on this relationship. The result of moderated regression analysis proved that locus of control to be pure moderator variable, and has a negative effect to the relationship between professional commitment and job satisfaction, so that the relationship between professional commitment and job satisfaction was significantly stronger for accountant academician with internal locus of control than in accountant academician with external locus of control. The implication of this study is relevant to university management and to academicians seeking to explain how, when, and where professional commitment is needed.Key words: job satisfaction, locus of control professional commitmen
Deteksi Manajemen Laba di Sektor Perbankan
Full text linkProxy of discretionary accruals as an indication of earnings management were developed in many ways whereas each model was claimed to be more powerful than another.Therefore, this study aims to examine the power of several discretionary accruals models to confirm which model that is suficient to measure earnings management. This study also conducts a t-test to know whether there is a diference in discretionary accruals results among the models. The test is conducted in conventional banks listed in LQ45 as most market capitalization banks. The most powerful model is Shivakumar (1996) and followed by Kasznik (1999). It means non-discretionary accruals mostly are formed by cash fows from operation; gross revenue; and investment in property, plant, and equipment that cannot be managed. Accruals but of these three are classifed as discretionary accruals. Results implicate that Shivakumar (1996) model can be used to improve the power of discretionary accruals measurement. This study also found that there is a diference in discretionary accruals among the models. The investigation of discretionary accruals in many contexts still become a concern. Keywords: earnings management, accruals, discretionary accruals, non-discretionary accruals, conventional banks
Development of a Mapping Program to Teach Online-Based Financial Accounting Courses During the COVID-19 Pandemic
Full text linkThe purpose of this research was to develop a mapping program for online-based teaching, using the instructional learning design based on ICT. Developing the mapping program consisted of three stages: the analysis stage, design stage and development stage, where each step had an output that supported the process of content development of the learning media. This mapping program is expected to support online learning for the Financial Accounting course during the COVID-19 Pandemic.
Keywords: Financial Accounting, Mapping Program, Online-Based Financial Accounting Course
Program Pemetaan dalam Desain Intruksional Berbasis WEB untuk Mata Kuliah Pengantar Akuntansi
No full textMata Kuliah Pengantar akuntansi merupakan matakuliah yang wajib ditempuh oleh seluruh mahasiswa di prodi Akuntansi. Setelah menempuh mata kuliah ini diharapkan mahasiswa memiliki pemahaman dan keterampilan dalam melakukan analisis, pencatatan, pengklasifikasian informasi keuangan serta menyusun laporan keuangan untuk perusahaan jasa dan dagang. Matakuliah Pengantar Akuntansi merupakan matakuliah inti prodi akuntansi, sehingga diharapkan seluruh mahasiswa dapat mencapai kompetensi yang diharapkan. Selama ini sebagian besar proses pembelajaran untuk mata kuliah Pengantar Akuntansi 1 menggunakan metode konvensional, sehingga diperlukan berbagai upaya agar dapat meningkatkan motivasi belajar mahasiswa dengan menerapkan inovasi pembelajaran. Salah satu upaya yang dapat dilakukan agar mahasiswa dapat mencapai kompetensi yang ada, adalah tersedianya multiple learning resource berbasis TIK, yang dapat membantu mahasiswa dalam mempelajari mata kuliah Pengantar Akuntansi 1 secara mandiri dengan memanfaatkan berbagai media pembelajaran TIK tersebut
Perataan laba terhadap reaksi pasar dengan mekanisme GCG dan CSR disclosure : penelitian pada perusahaan yang listed di Bursa Efek Indonesia
No full textFactors That Influence the Intention of MSMEs to Apply Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in Malang City
Full text linkThe intention of MSMEs to implement SAK EMKM is as a form of effort by MSME actors in using SAK EMKM, the use of SAM EMKM is as a guide or guideline when making business financial reports. The purpose of holding this study is to understand the influence of understanding SAK EMKM, self-motivation, and participation in socialization and training on the intention of MSMEs to implement SAK EMKM in Malang City. The research carried out is classified as an explanatory type of quantitative research, where the population is all MSMEs in Malang City which has been recorded by the Office of Cooperatives, Industry, and Trade, which is 3915 units. The study was conducted using primary data, where questionnaires were distributed to respondents. The sample was obtained using a simple random sampling method that resulted in 100 respondents. As a data analysis method, this study applies multiple linear regression analysis methods. Based on the results of the study, it can be proved that: 1) Understanding SAK EMKM has a significant positive effect on the intention of MSMEs to implement SAK EMKM. 2) Self-motivation does not affect the intention of MSMEs to implement SAK EMKM. 3) Participation in socialization and training has a significant positive effect on the intention of MSMEs to implement SAK EMKM. The suggestion for the next research is to pay more attention to the process of filling out the questionnaire to reduce the risk of the dishonesty of respondents, besides that it is also advisable to examine other factors such as digitization and human resources.
Keywords: MSME intention to implement SAK EMKM, understanding SAK EMKM, self-motivation, participation in socialization and trainin
Design of Learning Media for Investment Management Study
Full text linkShare prices on the stock exchange (secondary market) are influenced by supply and demand. Investors in any decision-making are always dependent on the information they receive. Investors need complete, relevant, accurate, and timely information to make investment decisions, whether they will buy, sell or hold existing shares. It is necessary to have a software that can provide an accurate information, which can help investors to determine the value of current shares. The purpose of this research is to design Investment Decision Support Software, that is connected online to the Indonesia Stock Exchange (www.idx.com), so it can be useful to users of financial statements The research method is the product development process and expert judgment (validation and revision). This software can also be beneficial for the learning process of accounting, especially Investment Management Study, which addresses the issue of stock assessment for investment decisions, because the discussion of the stock assessment in the classroom is limited to the understanding of the theoretical approach, and do not connected directly on the condition of the companies listed on the Stock Exchange
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
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