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Faktor-faktor yang mempengaruhi budgetary slack 影响预算松弛的因素
Journal of Business and Information Systems (e-ISSN: 2685-2543) Pub Date : 2021-12-14 DOI: 10.36067/jbis.v3i2.101
Ningrum Pramudiati, Afida Erlinawati
{"title":"Faktor-faktor yang mempengaruhi budgetary slack","authors":"Ningrum Pramudiati, Afida Erlinawati","doi":"10.36067/jbis.v3i2.101","DOIUrl":"https://doi.org/10.36067/jbis.v3i2.101","url":null,"abstract":"This research aims to determine the effect of budgetary participation, budget emphasis and information asymmetry on budgetary slack at the OPD of Sleman. This research uses primary data in the form of a questionnaire. The study sample is 60 respondents involving employees on the OPD of Sleman engaged in the budgeting process. The sample selection uses a purposive sampling method with criteria, namely the head of office/agency, the director of finance, the chief of planning and planning staff who have a term of office at least one year. The data analysis used was the SPSS Version 26 with hypothesis testing using multiple linear regression. This study showed that indicate budgetary participation has no effect on budgetary slack on the OPD of Sleman. Still, the budget emphasis and information asymmetry have a significant positive impact on budgetary slack on the OPD of Sleman.","PeriodicalId":165070,"journal":{"name":"Journal of Business and Information Systems (e-ISSN: 2685-2543)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130573737","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Program kredit ultra mikro dan kemiskinan di Jawa Tengah pada masa pandemi
Journal of Business and Information Systems (e-ISSN: 2685-2543) Pub Date : 2021-12-14 DOI: 10.36067/jbis.v3i2.106
Suparjito Bin Karnoto
{"title":"Program kredit ultra mikro dan kemiskinan di Jawa Tengah pada masa pandemi","authors":"Suparjito Bin Karnoto","doi":"10.36067/jbis.v3i2.106","DOIUrl":"https://doi.org/10.36067/jbis.v3i2.106","url":null,"abstract":"This study focuses on the role of financing the ultra microprogram (UMi) to support government programs in poverty alleviation. There are two analyzes used: first descriptive analysis, which compares the number of micro-enterprises with the number of poor people in Central Java. Second, statistical analysis of Pearson correlation measures the correlation between the number of micro-entrepreneurs, the amount of ultra-micro credit financing disbursement, the number of poor people, and indicators related to poverty. The results of the descriptive analysis show that before the covid-19 pandemic, the average percentage of micro-enterprises and the number of poor people was 4.09 percent. In comparison, during the covid-19 pandemic, the average was 5.40 percent. Pearson correlation statistical analysis shows that the number of customers and the distribution of ultra-micro credit strongly correlate with the number of poor people. The number of poor people has a strong correlation with life expectancy and an average length of schooling. It has a reasonably strong correlation with other indicators related to poverty both before the 2019 COVID-19 pandemic and during the 2020 COVID-19 pandemic.","PeriodicalId":165070,"journal":{"name":"Journal of Business and Information Systems (e-ISSN: 2685-2543)","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123095943","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Pengujian kualitas informasi laporan keuangan pada organisasi perangkat daerah 测试区域设备组织的财务信息质量报告
Journal of Business and Information Systems (e-ISSN: 2685-2543) Pub Date : 2021-01-12 DOI: 10.36067/JBIS.V3I1.95
S. Widodo
{"title":"Pengujian kualitas informasi laporan keuangan pada organisasi perangkat daerah","authors":"S. Widodo","doi":"10.36067/JBIS.V3I1.95","DOIUrl":"https://doi.org/10.36067/JBIS.V3I1.95","url":null,"abstract":"This aim of this research to know the effect of human resources quality, information technology utilization, internal control systems and supervision of the reliability and timeliness in regional financial reporting. The research was done in Organisasi Perangkat Daerah OPD Bantul. The obtained by questionnaires distributed to 129 respondents employee of the finance / accounting department. The method used in this research is multiple linear regression method. The results shows that first the of human resources quality, internal control systems, and supervision is significantly affected to the reliability and timeliness of regional financial reporting. Both the human resources quality, information technology utilization, and supervision do not affected to the reliability and timeliness of regional financial reporting.  \u0000Keywords: human resources quality, information technology utilization, internal control systems, supervision, reliability and timeliness","PeriodicalId":165070,"journal":{"name":"Journal of Business and Information Systems (e-ISSN: 2685-2543)","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-01-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126338760","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Pengaruh berbagi informasi terhadap kualitas produk yang dimediasi oleh keselarasan kualitas: Studi pada Kedai Kopi di Kabupaten Sleman, D. I. Yogyakarta 信息共享对产品质量的影响，由质量和谐协调:美国首都日惹斯雷曼区(Sleman district)的一项研究
Journal of Business and Information Systems (e-ISSN: 2685-2543) Pub Date : 2019-11-04 DOI: 10.36067/JBIS.V1I2.30
Fatahillah Akbar Kalam, Titik Kusmantini, Sri Isworo Ediningsih
{"title":"Pengaruh berbagi informasi terhadap kualitas produk yang dimediasi oleh keselarasan kualitas: Studi pada Kedai Kopi di Kabupaten Sleman, D. I. Yogyakarta","authors":"Fatahillah Akbar Kalam, Titik Kusmantini, Sri Isworo Ediningsih","doi":"10.36067/JBIS.V1I2.30","DOIUrl":"https://doi.org/10.36067/JBIS.V1I2.30","url":null,"abstract":"The purposes of this research are to determine the effect of Information Sharing and Product Quality with the mediation of Conformance Quality. The type of this research is observatory research, with a quantitative method approach. The research took place at Sleman, Yogyakarta. The size of the samples 65 coffee shops. The sampling technique uses convenience sampling. The data analysis techniques used in this research are path analysis and linear regression. The results of this research show that there is a significant effect of information sharing and conformance quality on product quality. There is a significant effect of information sharing on conformance quality. There is a significant effect of conformance quality as the mediation of information sharing and product quality. The result of this research demonstrated there is an effect on each other variables.","PeriodicalId":165070,"journal":{"name":"Journal of Business and Information Systems (e-ISSN: 2685-2543)","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114251875","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Which ones are more important: characteristics or complexities? A study of the disclosure in local government financial reports 特征和复杂性哪一个更重要?地方政府财务报告披露问题研究
Journal of Business and Information Systems (e-ISSN: 2685-2543) Pub Date : 2019-11-04 DOI: 10.36067/JBIS.V1I2.24
Hari Purnama, Putri Alfina
{"title":"Which ones are more important: characteristics or complexities? A study of the disclosure in local government financial reports","authors":"Hari Purnama, Putri Alfina","doi":"10.36067/JBIS.V1I2.24","DOIUrl":"https://doi.org/10.36067/JBIS.V1I2.24","url":null,"abstract":"Local Government Financial Report (LGFR) is one form of local government transparency in financial reporting for a period. The study aims to determine the effect of characteristics as proxied by the assets and size of local government, and complexity as proxied by the number of LGFRs and size of Legislature on the extent of financial report disclosure of local government. The data employed in this study are Local Government Financial Reports from 9 Municipal Governments and 18 Regencial Governments in West Java for the period 2014-2017. The results of this study suggest that the asset and size of local government have a positive effect on the degree of financial report disclosure of local government. On the other hand, the number of LGFR and legislature size has no effect on financial report disclosure of local government.","PeriodicalId":165070,"journal":{"name":"Journal of Business and Information Systems (e-ISSN: 2685-2543)","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126748551","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 5
Apakah intellectual capital penting bagi kinerja & nilai pasar perusahaan? Riset pada perusahaan Perbankan dan Asuransi di Indonesia 智力资本对公司的业绩和市场价值是否重要?印尼银行和保险公司的调查
Journal of Business and Information Systems (e-ISSN: 2685-2543) Pub Date : 2019-11-04 DOI: 10.36067/JBIS.V1I2.22
Yennisa Yennisa, Maisyaroh Maisyaroh
{"title":"Apakah intellectual capital penting bagi kinerja & nilai pasar perusahaan? Riset pada perusahaan Perbankan dan Asuransi di Indonesia","authors":"Yennisa Yennisa, Maisyaroh Maisyaroh","doi":"10.36067/JBIS.V1I2.22","DOIUrl":"https://doi.org/10.36067/JBIS.V1I2.22","url":null,"abstract":"\u0000This research aims to test the effect of intellectual capital with three components (value-added efficiency of human capital, capital employed, and structural capital) on a firm and market performance. This research uses quantitative data; 130 of financial statements from banking and insurance companies from 2012–2016. This research use Value Added Intellectual Coefficient model (VAIC) and conduct test with multiple regression analysis. The result shows VAIC implication to firm and market performance. Value-Added Efficiency of Capital Employed (VACA) is the only one from the VAIC component does impact on firm performance. VACA and VAHU have an impact on market performance. Research implication for financial reporting or annual report emphasizes on voluntary disclosures in the future. \u0000 ","PeriodicalId":165070,"journal":{"name":"Journal of Business and Information Systems (e-ISSN: 2685-2543)","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125157643","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pengaruh akuntabilitas dan transparansi lembaga zakat terhadap tingkat kepercayaan muzakki (Studi Kasus pada Lembaga Amil Zakat Masjid Jogokariyan Yogyakarta) zakat机构问责制和透明度对muzakki信仰水平的影响(Amil zakat Masjid的案例研究)
Journal of Business and Information Systems (e-ISSN: 2685-2543) Pub Date : 2019-11-04 DOI: 10.36067/JBIS.V1I2.26
Septiani Rahayu, S. Widodo, Enita Binawati
{"title":"Pengaruh akuntabilitas dan transparansi lembaga zakat terhadap tingkat kepercayaan muzakki (Studi Kasus pada Lembaga Amil Zakat Masjid Jogokariyan Yogyakarta)","authors":"Septiani Rahayu, S. Widodo, Enita Binawati","doi":"10.36067/JBIS.V1I2.26","DOIUrl":"https://doi.org/10.36067/JBIS.V1I2.26","url":null,"abstract":"This research was conducted to determine the transparency of zakat in the Jogokariyan Mosque in Yogyakarta. Zakat reporting is published in the Yogyakarta Jogokariyan Mosque bulletin, which is made periodically. This study aims to determine the effect of accountability and transparency of zakat institutions on the level of muzakki trust. This research is quantitative. The population taken in this study is the Jogokariyan Mosque of Yogyakarta worshipers. The sample in this study was muzakki at the Amil Zakat Institute of Jogokariyan Mosque in Yogyakarta, with 50 respondents. The type of data in this study uses primary data. Data were analyzed using validity, reliability, and multiple regression analysis. The results show that accountability and transparency have a significant effect on the level of trust in Muzakki.","PeriodicalId":165070,"journal":{"name":"Journal of Business and Information Systems (e-ISSN: 2685-2543)","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133586623","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 9
Diamond fraud analysis in detecting financial statement fraud 钻石舞弊分析在财务报表舞弊检测中的应用
Journal of Business and Information Systems (e-ISSN: 2685-2543) Pub Date : 2019-11-04 DOI: 10.36067/JBIS.V1I2.23
R. E. Diansari, Arum Tri Wijaya
{"title":"Diamond fraud analysis in detecting financial statement fraud","authors":"R. E. Diansari, Arum Tri Wijaya","doi":"10.36067/JBIS.V1I2.23","DOIUrl":"https://doi.org/10.36067/JBIS.V1I2.23","url":null,"abstract":"\u0000This study aims to analyze the influence of variable pressure proxied by financial stability, personal financial need, financial targets, external pressure, the opportunity proxied by nature of the industry, ineffective monitoring, rationalization, and capability of the financial statement fraud. The sample used 72 manufactured company listing on the Indonesia Stock Exchange during the 2014-2017 period. Multiple linear regression test is used to test the influence of the independent variable on the dependent variable. The result showed that financial stability, the ratio of the change in total assets, and external pressure, as measured by leverage, showed an influence on financial statement fraud while the personal financial need, financial targets, nature of industry, ineffective monitoring, rationalization, and capability does not influence financial statement fraud.","PeriodicalId":165070,"journal":{"name":"Journal of Business and Information Systems (e-ISSN: 2685-2543)","volume":"972 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116444859","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 9
Implementasi enterprise resource planning dan proses akuntansi: Studi eksploratori pada perusahaan manufaktur skala besar 企业资源规划与会计进程的实施:大规模制造业的探索性研究
Journal of Business and Information Systems (e-ISSN: 2685-2543) Pub Date : 2019-11-04 DOI: 10.36067/JBIS.V1I2.25
Agnes Utari Widyaningdyah
{"title":"Implementasi enterprise resource planning dan proses akuntansi: Studi eksploratori pada perusahaan manufaktur skala besar","authors":"Agnes Utari Widyaningdyah","doi":"10.36067/JBIS.V1I2.25","DOIUrl":"https://doi.org/10.36067/JBIS.V1I2.25","url":null,"abstract":"The competitive business environment has forced companies to compete by providing real-time accounting data in the strategic decision-making process. Enterprise Resource Planning (ERP) is a solution that can be applied to help the company offers real-time accounting information through the integrated accounting process. This study aims to examine the underlying reasons and the impacts of the ERP implementation on accounting processes in manufacturing companies. This research is an exploratory study using a mixed-method approach via questionnaires, observations, and depth interviews with the ERP users in two large-scale manufacturing enterprises in Surabaya. The result indicates that the impact realized after the ERP systems went live related to the main reasons for ERP implementation. But this study fails to provide evidence that ERP implementation brings new accounting methods and practices. The reasons for this phenomenon will be discussed in-depth in this paper. This research is expected to contribute to the realm of accounting information systems that the implementation of an information system should be aligned with the needs and the company's business strategy.","PeriodicalId":165070,"journal":{"name":"Journal of Business and Information Systems (e-ISSN: 2685-2543)","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125047146","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 3
Apakah pengendalian intern berpengaruh pada kualitas informasi laporan keuangan? 内部控制是否影响财务报表信息质量?
Journal of Business and Information Systems (e-ISSN: 2685-2543) Pub Date : 2019-06-28 DOI: 10.36067/JBIS.V1I1.10
E. Wahyuni, S. Widodo
{"title":"Apakah pengendalian intern berpengaruh pada kualitas informasi laporan keuangan?","authors":"E. Wahyuni, S. Widodo","doi":"10.36067/JBIS.V1I1.10","DOIUrl":"https://doi.org/10.36067/JBIS.V1I1.10","url":null,"abstract":"This research aims to determine the effect of accrual-based application, internal control, IT utilization and HR competency on the quality of financial statement information. The research is a quantitative approach with primary data source. The population in this research was 29 Organisasi Perangkat Daerah (OPD) of Sleman Regency. The sample in this research amounted to 107 respondents taken using a purposive sampling. Data collection in this research using a questionnare. The data analysis using a multiple regression. The result of this research show that the accrual-based application, IT utilization and HR competency have a positive effect on the quality of financial statement information, while internal control has no significant affect on the quality of financial statement information.","PeriodicalId":165070,"journal":{"name":"Journal of Business and Information Systems (e-ISSN: 2685-2543)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133916075","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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