ANALISIS KESIAPAN PEMERINTAH DAERAH DALAM PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL (Studi pada Pemerintah Daerah Kabupaten Bondowoso)

2015 ◽  
Vol 11 (2) ◽  
pp. 92
Author(s):  
Moh. Mashudi Arif ◽  
Hendrawan Santosa Putra ◽  
Taufik Kurrohman
Keyword(s):  
Information Systems ◽  
Human Resources ◽  
Qualitative Approach ◽  
Primary Data ◽  
The Road ◽  
Road Map ◽  
External Analysis ◽  
Preparation Period ◽  
System Information ◽  
Map Analysis

The purpose of this study was to describe the eventual regency government readiness in implementing SAP accrual. The indicators used to assess the readiness include commitment/ integrity, human resources, facilities, and information systems. In addition this study will also describe the conditions and obstacles that occur during the preparation period and will provide an overview of SAP's strategy of accelerating the implementation of accrual through internal and external analysis. This study used a qualitative approach with quantitative tools as a medium for describing readiness. The data used is primary data obtained from observations, interviews and questionnaires. The results of this study explains that when viewed in terms of commitment, human resources, facilities, and information systems the regency government can be categorized quite ready in the analysis in general. This indicates that most on education still has the ability and capacity to implement accrual-based SA . based on the percentage of readiness on education , 50 % on education categorized as “less”, while the “good” only 3.8 % remaining in the category of “pretty” by 46.2 %. The analysis of each variable is also not much different, of the four variables used commitment, human resources, and infrastructure criteria entered into the “pretty” and only variables or indicators of system information that has the criteria of “good”. The results of the road map analysis explaining that the regency government has some weaknesses and obstacles in implementing SAP accrual. The weaknesses include the lack of qualified human resources and infrastructure as well as less than the maximum support from the leadership on education. Strategies that can be used by the regency government as a form of accelerated accrual of SAP implementation, namely the aggressive strategy. Keywords: SAP Accrual, Readiness, Commitment, Human Resources, Infrastructure, Information Systems

scholarly journals BAZNAS JAWA TIMUR DAN PEMBERDAYAAN MASYARAKAT DISABILITAS PONOROGO

2020 ◽  
Vol 7 (3) ◽  
pp. 544
Author(s):  
Zahratul Hayati Utomo ◽  
A. Syifaul Qulub
Keyword(s):  
Human Resources ◽  
Research Method ◽  
Secondary Data ◽  
Disabled Persons ◽  
Community Empowerment ◽  
Qualitative Approach ◽  
Journal Articles ◽  
Case Study Method ◽  
The Road

This study aims to find out how the East Java BAZNAS is in the empowerment of disability communities in Sidoharjo Village, Jambon District, Ponorogo, East Java, and to look at the problems that exist to find a solution together. The descriptive qualitative approach with the case study method is the research method used. Using interviews with informants, namely, people who are trusted by BAZNAS to distribute and monitor what is needed by the community and he is also an officer of the Kesra sub-district in Sidoharjo Village. The secondary data comes from journal articles, textbooks and other literature. The results of the study were that the BAZNAS program was very instrumental in helping the community in Sidoharjo Village. Assistance is given aiming to empower people with disabilities; in reality, it fails in the middle of the road. For this reason, community participation is needed considering that human resources are vital to assist them because they can still be empowered as long as they are patient, especially those with mild and moderate disabilities.Keywords: East Java Baznas, Community Empowerment, Disabled Persons, Disability Community Empowerment

Analisis Faktor-Faktor Penyebab Fraud Pada Badan Usaha Milik Daerah

2016 ◽  
Vol 3 (2) ◽  
pp. 97-119
Author(s):  
Muhamad Erfin Fatoni ◽  
Abdul Halim
Keyword(s):  
Human Resources ◽  
Control Systems ◽  
Internal Control ◽  
Secondary Data ◽  
Qualitative Approach ◽  
Primary Data ◽  
Fraud Triangle ◽  
Fraud Prevention ◽  
Internal Control System

The purpose of this research is to analyze the factors that cause the occurrence of fraud in PD BPR Bank Dearah X which is one of the regional owned enterprises of Local Government X and identify the steps ways of fraud prevention which is effective in PD BPR Bank Daerah X. This research uses a qualitative approach with a case study. This study uses the primary data and secondary data. This research uses many data collection techniques by conducting an interview, an observation and a documentation. The results show that the factors that cause the occurrence of fraud in PD BPR Bank Daerah X can be classified into four, namely: (1) the pressure that comes from the external and internal influence, (2) an opportunity or a chance due to the weakness of internal control systems owned by BPR , sanctions are not strict enough for the wrongdoers of fraud, and misuse of authority committed by directors, (3) rationalization, and (4) collusion. The ways of fraud prevention which are done by the management of PD BPR Bank Daerah X and based on the results of interviews conducted by the researchers, can be identified as follows: (1) An improvement of the internal control system in PD BPR Bank Daerah X, (2) An implementation of policy of know your employee (KYE) as an effort of fraud prevention by controlling the aspects of human resources (HR); (3) A creation of a special line of fraud reporting policy;and (4) An establishment of policies and sanction procedures. Keywords: Fraud, Regional Owned Enterprises, Fraud Triangle, Anti-fraud Strategy.

scholarly journals ANALYSIS DEVELOPMENT OF COMPUTERIZATION ACCOUNTING INFORMATION SYSTEM IMPLEMENTATION USING TECHNOLOGY ACCEPTANCE MODEL (TAM)

2020 ◽  
Vol 6 (3) ◽  
Author(s):  
Siti Rahmi
Keyword(s):  
Information Systems ◽  
Human Resources ◽  
Technology Acceptance ◽  
Quantitative Research ◽  
Accounting Information ◽  
Perceived Usefulness ◽  
Primary Data ◽  
Quantitative Research Methods ◽  
Accounting Information Systems ◽  
Acceptance Model

This study aims to analyze the influence of infrastructure, human resources, costs, usefulness perceptions, and perceived ease of implementation of computerized accounting information systems. The population in this study were employees of the Padang Primary Tax Service Office. Based on the purposive sampling method, this study uses a sample of 47 respondents who work as employees of the accounting and finance department. For the dependent variable (y) of this study is the implementation of computerized accounting information systems. While for the independent variables are infrastructure (x1), human resources (x2), costs (x3), perceived usefulness (x4), and perceived ease (x5). The method used is quantitative research methods. This study uses primary data from the questionnaire. Data were analyzed using multiple regression analysis which was processed through IBM SPSS Statistic software ver 20. The results of this study indicate that human resources, perceived usefulness and perceived convenience have a positive and significant effect on the implementation of computerized accounting information systems. But infrastructure and costs do not affect the implementation of computerized accounting information systems. Keywords: Infrastructure, Human Resources, Costs, Perception of Use, Perception of Convenience, Implementation of Computerized Accounting Information Systems

scholarly journals EXPLORING THE ROAD MAP OF YOUNG NEWLY MARRIED MALAY COUPLES IN THE KLANG VALLEY ON THEIR QUEST FOR FINANCIAL WELL-BEING: A QUALITATIVE APPROACH

2021 ◽  
Vol 9 (1) ◽  
pp. 13-24
Author(s):  
LEYLAWATI JOREMI ◽  
◽  
ROZA HAZLI ZAKARIA ◽  
SITI HAJAR SITI HAJAR ABU BAKAR ◽  
◽  
...  
Keyword(s):  
Well Being ◽  
Qualitative Approach ◽  
The Road ◽  
Road Map ◽  
Klang Valley ◽  
Newly Married

scholarly journals Building Blocks Of Innovation Within A State-Owned Enterprise (Part Two)

2005 ◽  
Vol 3 (3) ◽  
Author(s):  
Betsie Van Zyl ◽  
Gert Roodt ◽  
Johan Coetzee
Keyword(s):  
Human Resources ◽  
Empirical Evidence ◽  
Building Blocks ◽  
Qualitative Approach ◽  
Primary Data ◽  
Barriers To Innovation ◽  
Espoused Theory ◽  
Theoretical Sampling ◽  
State Owned Enterprise ◽  
Contextual Setting

In this article (the second part of a two-part study) the focus is on establishing a theoretical framework of state owned enterprise (SOE) managers’ espoused theory of building blocks of innovation. A qualitative approach, namely Grounded Theory, supported by Theoretical Sampling, was applied in generating the primary data for the study from different management levels in the SOE. The managers’ espoused theory, based on empirical evidence, shows that innovation consisted of five important building blocks, namely contextual setting; strategic enablers; business enablers; foundational enablers; and human resources; each with its own categories and sub-categories. The study also identified barriers to innovation. An innovation diffusion framework, specifically for implementation in a government context, was proposed.

scholarly journals KINERJA ROLE ONLINE SYSTEM TICKETING RAHARJA (ROOSTER) DALAM MENUNJANG SISTEM PELAYANAN IDUHELP! PADA PERGURUAN TINGGI

CCIT Journal ◽  
2014 ◽  
Vol 7 (2) ◽  
pp. 166-183
Author(s):  
Untung Rahardja ◽  
Meta Amalya Dewi ◽  
Citra Destianty
Keyword(s):  
Service System ◽  
Current System ◽  
Accurate Information ◽  
Online System ◽  
The Road ◽  
Road Map ◽  
System Requirements ◽  
Three Stages ◽  
System Information ◽  
Education Platform

The advancement of information technology has positive impacts on life, especially in the service system. Current university has implemented a system information, applicable campuswide known as iDuHelp service system. However, problems are identified in the iDuHelp service system, which will be further described in detail. The problem is then resolved with the support of the performance from ROOSTER (Role Online System Ticketing Raharja), by providing unique ticket numbers which will be transferred to the relevant parties in order to provide accurate information. Many related methods of this study, including the methods of iLearning, also the road map of the study and mindmapping, arefurther described in detail and will eventually produce clearer research outcomes. The method of analysis is also done through three stages, namely the identification of information needed, identification of system requirements, and eventually the survey on the current system. Described in this article are the problems that arise and the solution to the problem under study. There is also a flowchart workflow. In the prototype implementation of iDuHelp, will be shown the system performance of ROOSTER and the listing program. It can be concluded that the performance of ROOSTER can maximize the service system iDuHelp on higher education platform .

scholarly journals Proposed Business Strategy for Publishing Company (Case Study: CV Gema Usaha in Solo)

2020 ◽  
Vol 5 (4) ◽  
Author(s):  
Nadhira Khairunnisa ◽  
Harimukti Wandebori
Keyword(s):  
High School ◽  
Human Resources ◽  
Business Model ◽  
Junior High School ◽  
Business Strategy ◽  
Publishing Industry ◽  
Primary Data ◽  
Demand Model ◽  
Book Publishing Industry ◽  
External Analysis

CV Gema Usaha is a company running in book publishing industry, provides school books for junior high school, high school, and vocational school in Indonesia. For the past 3 years (2016-2018) the company has been suffering from some problems that affect the business sustainability. Looking from the internal perspectives, the company has high inventory, lacking in human resources, and high receivables which affect the business at CV Gema Usaha. This condition causes a value-reducing for the company. To be able to survive in the publishing industry, improvements need to be made to their business strategy. Business strategy improvement is proposed based on internal and external analysis. An evaluation of the business model currently applied is also carried out by analyzing the current business model canvas. This study uses qualitative methods using primary data and secondary data. The results of internal and external analysis produce SWOT analysis which is then used to propose strategic solutions in the form of TOWS matrix and new business model. The strategy proposed for the company is to adapt the integrated cost leadership and differentiation business strategy, and shift the publishing business model from a conventional publishing to a base on demand model, by implementing the long tail business model that is equipped with a multi-sided platform. This strategy is expected to solve the main problem of the company namely high inventories, low in cash, and limited human resources.

scholarly journals Improvement of Human Resources Capacity And Management of Payo Agro Tourism as an Efforts to Improve Local Economy

2019 ◽  
Vol 20 (2) ◽  
pp. 80
Author(s):  
Adek Kurnia Fiza ◽  
Ernawati Ernawati ◽  
Arif Ardian ◽  
Susanti Retnaningtyas
Keyword(s):  
Human Resources ◽  
Community Service ◽  
Positive Impact ◽  
Qualitative Approach ◽  
Local Economy ◽  
Primary Data ◽  
State University ◽  
Community Members ◽  
Service Program ◽  
The City

Tourism has become the driving force for the economy in the community, various regions have applied the pattern, and managed to have a positive impact. This condition is the background of research on the success of the community service program from the Padang State University (UNP) team in Tanah Garam Village. The study was conducted in June to November 2019, the method used was a qualitative approach. Primary data were obtained from interviews with the Head of Tourism and Culture of the City of Solok, community leaders in Tanah Garam, Pokdarwis Payo, and community members in the Payo area (Tanah Garam). Interviews were conducted in accordance with guidelines related to the success of the UNP community service program in increasing the capacity of human resources (HR) and the ability to manage Payo agrotourism, thus providing economic impact for the community. The results showed that the service program succeeded in improving the economy of the community after the ability to manage tourism was increased.

scholarly journals ANALYSIS DEVELOPMENT OF COMPUTERIZATION ACCOUNTING INFORMATION SYSTEM IMPLEMENTATION USING TECHNOLOGY ACCEPTANCE MODEL (TAM)

2020 ◽  
Vol 6 (3) ◽  
Author(s):  
Siti Rahmi
Keyword(s):  
Information Systems ◽  
Human Resources ◽  
Technology Acceptance ◽  
Quantitative Research ◽  
Accounting Information ◽  
Perceived Usefulness ◽  
Primary Data ◽  
Quantitative Research Methods ◽  
Accounting Information Systems ◽  
Acceptance Model

This study aims to analyze the influence of infrastructure, human resources, costs, usefulness perceptions, and perceived ease of implementation of computerized accounting information systems. The population in this study were employees of the Padang Primary Tax Service Office. Based on the purposive sampling method, this study uses a sample of 47 respondents who work as employees of the accounting and finance department. For the dependent variable (y) of this study is the implementation of computerized accounting information systems. While for the independent variables are infrastructure (x1), human resources (x2), costs (x3), perceived usefulness (x4), and perceived ease (x5). The method used is quantitative research methods. This study uses primary data from the questionnaire. Data were analyzed using multiple regression analysis which was processed through IBM SPSS Statistic software ver 20. The results of this study indicate that human resources, perceived usefulness and perceived convenience have a positive and significant effect on the implementation of computerized accounting information systems. But infrastructure and costs do not affect the implementation of computerized accounting information systems. Keywords: Infrastructure, Human Resources, Costs, Perception of Use, Perception of Convenience, Implementation of Computerized Accounting Information Systems

IMPACT OF AIS AND STRESSED OUT AN EMPLOYEES TO THEIR PERFORMANCE AT PT EFRATA RETAILINDO

2019 ◽  
Vol 5 (1) ◽  
pp. 22-30
Author(s):  
Wiwit Ayu Retno Sari ◽  
Suhendro Suhendro ◽  
R. Riana Dewi
Keyword(s):  
Information Systems ◽  
Work Stress ◽  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Accounting Information System ◽  
Accounting Information Systems

This research aims to test the influence of accounting information system and work stress on performance of employees of PT Efrata Retailindo. The type of research used in this research is quantitative research. The source of the data in the research is primary data. The population in this study are all employees of PT Efrata Retailindo totalling 47 people. Sampling techniques in the study using a purposive sample. While the data collection method used is to use the questionnaire to all employees of PT Efrata Retailindo. Data analysis techniques using multiple linear regression analysis. Based on the results of the study it can be concluded that work stress had no effect on performance of employees of PT Efrata Retailindo, while information systems accounting effect on the performance of the employees of PT Efrata Retailindo. The value of the coefficient of determination (R2) amounting to 0.106. This indicates that variansi on a variable performance practice undertaken by the company PT Efrata Retailindo of 10.6% can be explained by work stress variables and accounting information systems, while the remaining 89.4% explained by other factors outside the researched.

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