1,720,970 research outputs found
The Company’s Internal Characteristics and Mandatory Disclosure Size of Web-Based Financial Reporting
Full text linkThe new regulation on the Indonesian Capital Market (XK6-Bapepam-LK No. KEP-431/BL/ 2012), related to the disclosure of financial information on the company's website is the main motivation of this study, which is to analyze the extent to which issuers responded to the new regulation. The study was conducted on 50 companies included in the list of 50 companies with the highest score of corporate governance version IICD in 2013 - 2014 and 57 companies in the same industry as a control companies, with the total number of samples is 107 companies. The study was conducted by analyzing the factors (size, listing period, industry, the quality of corporate governance) that affect the level of disclosure by the company on their website. The results showed that not all sample companies do a full disclosure and the average disclosure is only 77%. Further, the factor of disclosure size was also influenced by the company's internal characteristics such as company size, type of industry and good corporate governance
Re-examination and expanding the EUCS Model on Cloud-based ERP system
Full text linkThe end-user computing satisfaction model (EUCS) has been widely used in previous studies, and Enterprise Resource Planning. Therefore, Enterprise Resource Planning (ERP) System, need to be developed in accordance with cloud computing that dominate current information technology devices. This study was carried out to test the expansion of the EUCS model in a cloud-based ERP system. Therefore, the purpose of this research is to re-examine the validity and reliability of the computer application satisfaction model and its relationship with user performance in cloud-based ERP system. The overall satisfaction variable is added as a mediation between the satisfaction model and user performance. Data was collected through snowball sampling with a questionnaire distributed to the cloud-based ERP users. Additionally, data processing was conducted using the Second-order concept in structural equation modeling with the Partial Least Square approach. Since data processing using WarpPLS confirmed the validity and reliability of the model and all relationships between variables, this research contributes theoretically to the study of end-user satisfaction from information technology applications. Its final section describes the limitations and opportunities for future research
Manager Satisfaction in Using the Enterprise Resource Planning (ERP) System and Managerial Performance
Full text linkThis study is aimed to test the manager’s satisfaction of the managers using the ERP and to test the influence of job satisfaction towards the performance in the decision process by the manager. The measurement of the satisfaction towards the ERP system will be conducted using the end user’s satisfaction computing model (EUCS), using the content, accuracy, formal ease of use, and timelines attributes (Doll and Torkzadeh, 1988). Whereas, the performance is measured using the instrument which was developed by Nicolaou (2000) consisting of 2 (two) question items about the reporting and continuing control, 7 (seven) items of questions adopted from the study results of Spathis and Constantinides (2004).
The data were collected through a survey using questionnaires distributed to companies that have used the ERP system. The data analysis used the Partial Least Square method with SmartPLS program. The results show that the concept of EUCS has a conformation and there is a significant effect between the ERP system user satisfaction with the manager’s performance, especially in the decision making process. This result contributes to the concept of EUCS and supports previous research related to user satisfaction in different types of information system applications
ANALIZYNG QUALITY OF ENGLISH MULTIPLE CHOICE MADE BY THE ENGLISH TEACHER AT THE SECOND GRADE STUDENTS OF SMAN 4 PALOPO
Full text linkStudent Satisfaction and Continuance Model of Enterprise Resource Planning (ERP) System Usage
Full text linkThe rapid growth through the use of Enterprise Resource Planning (ERP) systems by Indonesian companies has been responded by ERP vendors in providing skilled human resources in ERP environment by cooperating with universities. SAP as one of the ERP vendors has also cooperated with Atma Jaya Catholic University of Indonesia Jakarta, particularly for accounting students, training is conducted since 2013. This study will test the satisfaction model for the students after they complete the ERP training using the Technology Acceptance Model (TAM) and Continuance Model framework. This research is an explorative study that examines student satisfaction models in using ERP system. The Technology Acceptance Model and Expectation Continuance Model used to build a proposed model. Data collection was done by distributing questionnaires to 319 trainees at the end of the session. The result of analysis using Partial Least Square SEM method shows that confirmation variable, perceived ease of use, satisfaction with class, and satisfaction with an instructor have affected student satisfaction in using ERP system. Furthermore, satisfaction with class and instructor influence perceived ease of use, and, finally, students 'satisfaction effect on students' intention to keep using. Based on the analysis results can be concluded that students feel satisfied with ERP training and this affects their intentions in using ERP in the future
KARAKTERISTIK USAHA KECIL MENENGAH DAN PENERAPAN SISTEM INFORMASI AKUNTANSI SERTA SISTEM PENGENDALIAN INTERNAL UKM DI JAKARTA TIMUR
Full text linkThe purpose of this study is to analyze the practice of accounting information system and internal control by Small Business in Indonesia. The Small businesses in Indonesia still face various problems, especially about funding. This funding issue arises because of the limitations of small businesses in the infrastructure of accounting records. There is no support to access funding from the Bank. Considering there are several levels of small businesses, it is also interesting to examine how the characteristics of small businesses are related to the extent of the application of accounting information systems, and the implementation of internal control. Data were collected through surveys using questionnaires distributed to small businesses in East Jakarta. The results of data analysis support previous research that small business has not apply the information system of accounting widely, scores obtained by most small business low both for accounting information system and internal control system
The Balanced Scorecard Approach to Assess the Influence of ERPS and SCM Usage with Strategic Alignment as a Moderator
Full text linkThe purpose of this research was to examine whether the Enterprise Resource Planning System (ERPS) usage by Indonesian companies affected the firm performance based on the balanced scorecard approach directly or moderated by strategic alignment. This research also assessed the performance between companies that applied ERPS with Supply Chain Management (SCM) and the companies applying ERPS without SCM. Data collection was conducted from October 2010 to April 2011 using questionnaires sent to respondents by e-mail and directly to the company. The sampling method used was convenience sampling by visiting companies in the survey. The final number of samples were 63 companies. Data analysis was conducted by using Structural Equation Model (SEM). The results show that ERPS usage directly affects firm performance as measured by the balanced scorecard that includes financial perspective, customer perspective, internal process perspective, and learning and growth perspectives. Moreover, the strategic alignment has been proven as a moderating variable in the relationship between ERPS usage and the firm performance. Finally, the modules addition such as SCM significantly affects the firm performance
Tinjauan Teoritis Tentang Migrasi Sistem Informasi Akuntansi Pendekatan Relasional ke Pendekatan Objek
No full textThe object-oriented approach in system design and development is gaining popularity. Some literature in information systems demonstrate that object-oriented approach is viewed as superior to conventional system development such as relational database approach. There were many advantages of object-oriented approach such as easier modeling, more efficient model reuse and more convenient maintenance.In this paper we introduce you to object-oriented design for Accounting Information Systems by migrate the relational approach to object-oriented approach based on Entity Relationship and REA diagram for revenue cycle.Keywords: ER Diagram, REA Model, object oriented design, terminologi, karakteristik
The Effect of Implementing Enterprise Resource Planning Systems on Profitability Ratios, Activity Ratios, and Solvency Ratios of Companies
Full text linkEnterprise Resource Planning (ERP) is an integrated information system designed to support the management of enterprise resources such as funds, people, and materials. Although ERP is expected to improve operational performance and efficiency, its implementation often faces significant challenges related to process integration complexity, time, and cost. This study aims to examine the effect of ERP implementation on firm performance with a focus on profitability, activity, and solvency ratios after three and five years of implementation. The quantitative method was used with a sample of 29 Indonesian companies listed on the Indonesia Stock Exchange and have implemented ERP. Data was analyzed using logarithmic regression through SPSS 23.0 to compare financial performance before and after ERP implementation. The results showed that in general ERP implementation did not have a significant effect on profitability, activity, and solvency ratios in the short (3 years) and medium (5 years) terms. However, there is a significant effect on the activity ratio after five years, namely a decrease in asset turnover and an increase in labor productivity. This finding indicates that the benefits of ERP are more visible in internal efficiency and productivity improvements rather than direct changes in financial performance. In conclusion, ERP provides long-term benefits especially in operational and decision-making aspects, although the financial impact is not always immediately apparent. This study suggests the need for long-term evaluation and adjustment of business processes to maximize ERP benefits
DISAIN DATABASE SISTEM INFORMASI PEMBELIAN DAN PENGELUARAN KAS UNTUK PT PARAMITA BANGUN SARANA TBK
Full text linkThis research was conducted at a construction company that handles civil building construction services, infrastructure development, mechanical, and electrical works, PT Paramita Bangun Sarana Tbk. The background of the research is the existence of obstacles in the manual-based cash purchase and disbursement information system, where the company has problems in the process of requesting raw material purchases in projects that must coordinate with the head office. The purpose of this study is to analyze the current cash purchase and disbursement information system, as well as to design an appropriate database for the company. Data was collected by means of observation and field interviews with related employees. The results of the study are in the form of a database design that can be used to process purchase information. The proposed database design is expected to be able to assist field officers in managing the materials needed for the project
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