Papers by Dharma Ediraras
Peer Review: Faktor-faktor yang mempengaruhi Jenis Audit Internal Sistem Informasi Akuntansi: Survei Terhadap Perusahaan-Perusahaan yang terdaftar di Bursa Efek Jakarta
Technology Analysis Model (Tam) Analysis Toward Implications on the Use of Ict Kukm in Indonesia (Studi Participants in Empirical Kukm Icta Ug-2008)
Jurnal Ilmiah Ekonomi Bisnis, 2008
UG Journal, Sep 29, 2021
The general objective of this study is to give a real portrait of ICT adoption in Micro, Small an... more The general objective of this study is to give a real portrait of ICT adoption in Micro, Small and Medium Enterprises (MSMEs) in Depok and Qingdao on 2011 by using Technology Acceptance Method (TAM) approach. This research is using primary data by distributing questionnaire and surveying the MSMEs directly. This research consist of 7 MSMEs from Qingdao and 46 MSMEs from Depok. There are perceived ease of ICT use-PEOU, perceived usefulness of ICT-PU, user attitude towards ICT-AT, strategic value of ICT-SV and acceptance towards ICT-ACC and all variables taken from the previous research. Path analysis and Independent sample T-test performed in this research to analyze the data and the result is PU is the key factor of MSMEs to adopt ICT and the ICT adoption within MSMEs in Qingdao is better than MSMEs in Depok. Keyword: perceived ease of ICT use-PEOU, perceived usefulness of ICT-PU, user attitude towards ICT-AT, strategic value of ICT-SV and user acceptance towards ICT ACC, Micro, Small and Medium Enterprises (MSMEs) and Technology acceptance model (TAM).
Antecedent of risk-based capital of public non-life insurance companies in Indonesia
Global Business and Economics Review, 2022
Global Journal of Sociology: Current Issues, 2017
This study was to analyze the empirical evidence about the difference perceptions of IFRS into ac... more This study was to analyze the empirical evidence about the difference perceptions of IFRS into accounting curriculum integration between female students with male students, and students who are under or equal to 20 years with a student over the age of 20 years. Survey I conducted by distribution of a set questionnaires using purposive sampling method to accounting unfergraduate students of some university with A Accreditation Jakarta. Research Results state that there is a difference between the perception of female students with male students about the integration of IFRS into accounting curriculum, and there is no difference in perception between students aged below or equal to 20 years with a student over the age of 20 years. Keywords: Perception, IFRS integration, accounting curriculum, gender
International Journal of Research Publications, 2022
Remote auditing has been going on for several years especially in latency area, but COVID-19 has ... more Remote auditing has been going on for several years especially in latency area, but COVID-19 has driven innovation in auditing activities. The internal auditor's audit profession is to optimize remote technology to face the challenges of the remote audit process as well as offer strategies to overcome every part of the audit process in teh site of auditee area. This study aims to determine the effect of the role of remote auditing and the challenge of remote auditing on the quality of internal audi during pandemic (work from home). Survey conducted to Piblic Entities in Jakarta, capitaol of Indonesia. 87 Auditor internals are research samples whose were taken by convenience sampling method. This study collected Primary data using by distributing questionnaires via google form. Research hypotheses were tested using by multiple regression analyse. The research results show that the Remote Audit Role and Remote Audit Challenges simultaneously have big simultant effect on the Quality of Internal Audit and the challenge of Remote Audit has moderate effect on the Quality of Internal Audit.
policy of the Government of the Republic of Indonesia to grant special autonomy to the Provincial... more policy of the Government of the Republic of Indonesia to grant special autonomy to the Provincial Government of Nangroe Aceh Darussalam (NAD) through the concept of asymmetric decentralization accompanied by the issuance of a law on the implementation of Islamic Sharia in a kaffah manner, opening opportunities for the government and the people of NAD Province to increase the pace of development economy based on faith and piety to Allah SWT. How the impact of the implementation of these policies on regional economic growth in the Province of NAD has not been widely studied.The purpose of this dissertation is to analyze the causal relationship between regional economic growth and its determinants and to analyze the moderating role of the intensity of the application of Islamic law on the causal relationship. The target population is districts/cities in NAD Province and the sample consists of 23 units of analysis (5 cities and 18 districts). Secondary data on a ratio scale to measure r...
The Impact of Technology Strategies on Manufacturing Performable an Empirical Study in Indonesia
Technological strategies (TS) have positive impacts on manufacturing performance and other compet... more Technological strategies (TS) have positive impacts on manufacturing performance and other competitive drivers. Many previous studies found that TS was directly related to the following competitive drivers, average change-over process, finished product defect rate, new product ' introduction lead time, on-time delivery, productively and increased customer morale. Lower cost is achieved (i.e. total cost, material cost. Labor cost, and overhead cost) when the finns use appropriate technology to its maximum potential. It can be concluded that TS was found to be generally a significant factor in explaining manufacturing performance in manufacturing companies.
Faktor-faktor yang Mempengaruhi Jenis Audit Internal Sistem Informasi Akuntansi Survei Terhadap Perusahaan-Perusahaan Yang Terdaftar di Bursa Efek Jakarta
Program Klasifikasi Manajemen Laba Pada Bank Syariah Menggunakan Logika Fuzzy Berbasis Matlab
Earnings management behavior is management's intervention in the financial accounting process... more Earnings management behavior is management's intervention in the financial accounting process to produce financial reports to external parties in order to achieve a certain profit level, which aims to benefit himself or the entity. A Fuzzy method is a system built with definitions, ways of working, and clear descriptions based on Fuzzy logic theory and has several processes such as Fuzzy rules, inference, fuzzification, defuzzification. A Fuzzy method can handle the obscurity, uncertainty of the variables used and can map an input space into the output space using Fuzzy rules. Earnings management is defined as the efforts of company managers to intervene or influence the information in financial statements to trick stakeholders who want to know the performance and condition of the company. A program to classify several Sharia banks in Indonesia and Malaysia is made to find out and compare whether the Sharia banks do earnings management. The input used is the calculation result o...
Tujuan penelitian ini adalah untuk menganalisa para pelaku UKM dalam penerapan akuntansi, pemanfa... more Tujuan penelitian ini adalah untuk menganalisa para pelaku UKM dalam penerapan akuntansi, pemanfaatan akuntansi sebagai dasar pembuatan keputusan usaha dan sebagai alat untuk peningkatkan kinerja UKM. Survei dilakukan terhadap 110 UKM di wilayah Depok. Data primer dikumpulkan melalui distribusi angket. Hasil penelitian menunujukkan bahwa sebagian besar UKM telah menerapkan akuntansi, dan dari hasil akuntansi tersebut dijadikan sebagai dasar dalam pengambilan keputusan usaha. Implikasi dari penelitian ini diharapkan dapat menyadarkan dan meletakkan tanggung jawab para pelaku UKM akan arti pentingnya akuntansi terhadap kinerja usahanya, sehingga mereka mulai dan terus menerapkan akuntansi untuk peningkatan UKM.
ANALISA PERBANDINGAN APLlKASI AKUNTANSI LOKALANTARA ZAHIR V.4 PERSONAL VS ABIPRO 2000
Artikel ini difokuskan pada faktor efisiensi pengoperasian dalam interaksi manusia dan komputer y... more Artikel ini difokuskan pada faktor efisiensi pengoperasian dalam interaksi manusia dan komputer yaitu direct manipulation tasks. Pengujian quasi eksperimental telah dilakukan terhadap aplikasi akuntansi lokal dengan membandingkan antara paket Zahir vs Paket AbiPro. Lebih dari 30 mahasiswaJi semester I program studi S I-Akuntansi sebuah PTS terkemuka di Jakarta, berpartisipasi sebagai unit analisis dalam kajian ini. Data mengenai panel orientasi, panel lokasi dan ikon grafis (variabel bebas); waktu akuisisi dan jumlah kesalahan (variabel terikat) diverifikasi menggunakan analisa statistik deskriptif dan ANOV A dengan uji non parametrik kruskal Wally dan Chi-square. Hasil eksperimen menunjukkan bahwa hanya panel lokasi berpengaruh terhadap efisiensi waktu pengoperasian aplikasi. Studi lebih lanjut dibutuhkan, dengan memuat paket aplikasi open office (open source) dan memperbesar jumlah unit sampel serta partisipan adalah mahasiswa semester lanjut.
Cash Sales Accounting System at Pt. Togamas Pranata Widyantara (TM Bookstore) Branch Depok
To get a clear picture as a practical work report writing, the writer conducted practical work fo... more To get a clear picture as a practical work report writing, the writer conducted practical work for 1 month and observed firsthand how the system of cash sales at TM Bookstore. The aim was to determine whether cash sales accounting system implemented by TM Bookstore has been done well and in according to the theory applied in the TM Bookstore. Methods used in this practical work report were field study, observation and interviews. The results obtained were the data in the form of cash sales accounting system that has been applied at PT. Togamas institution Widyantara (TM Bookstore). After doing research, it can be concluded that the accounting system of cash sales done in TM Bookstore sales are cash accounting which has an important role in the company in order to gain profit.
International Journal of Science, Technology & Management
 Policy of the Government of the Republic of Indonesia to grant special autonomy to the Provinci... more  Policy of the Government of the Republic of Indonesia to grant special autonomy to the Provincial Government of Nangroe Aceh Darussalam (NAD) through the concept of asymmetric decentralization accompanied by the issuance of a law on the implementation of Islamic Sharia in a kaffah manner, opening opportunities for the government and the people of NAD Province to increase the pace of development economy based on faith and piety to Allah SWT. How the impact of the implementation of these policies on regional economic growth in the Province of NAD has not been widely studied. The purpose of this dissertation is to analyze the causal relationship between regional economic growth and its determinants and to analyze the moderating role of the intensity of the application of Islamic law on the causal relationship. The target population is districts/cities in NAD Province and the sample consists of 23 units of analysis (5 cities and 18 districts). Secondary data on a ratio scale to measu...
Fixed Assets Recording by Using the Applications Sap (System Application and Product in Data Processing) at Pt. PLN
PT. PLN (Persero) Distribution Office Jakarta Raya and Tangerang as a working unit of PT. PLN (Pe... more PT. PLN (Persero) Distribution Office Jakarta Raya and Tangerang as a working unit of PT. PLN (Persero) began in 1897, namely the development of electricity by one of the Dutch companies (NV NIGM) marked by the establishment of central power generation (power plant) which was located in Gambir. Definition according PSAK No, 16, Fixed assets are tangible assets acquired in the form of ready-built or the first, yamg used in operations, not intended for sale within the framework of normal kegiata company that has a useful life of more than a year . SAP software applications (System Application and Products in data procesing) at PT. PLN (Persero) which is used to record the financial statements, this software is a set or arrangement of instructions that must be correct to order the right order too. PCs that will be used to run software applications SAP (System Application and Products in data procesing) In every firm always wants to have a reporting system that is composed of financial ...
Accounting Transactions at Directorate General of Space Organization Department of General Works Affair
Today, accounting has become part of business life and government. One reason for the rapid devel... more Today, accounting has become part of business life and government. One reason for the rapid development of accounting today is because of the development of business in Indonesia, which resulted in the increased need for financial accountability. For that we need a basic accounting knowledge in order to avoid mistakes. With a good accounting system will generate the proper financial statements. Bookkeeping was done manually by the treasurer, and head work unit to keep books. Bookkeeping the Director General of Spatial Planning and the financial public space is done by matching evidence SP2 and SP2D transaction consisting of: SP2D-UP SP2D closed, SP2D-LS, and SPM, the results of the tax payment and tax revenues as well as transactions in the DIPA (Entry List Implementation budget) which then putting into a book concerned with the orderly conduct the opening ceremony the head of the unit can find out the amount of money and fund the remaining budget, the comparison between the plan an...
Analisis Technology Acceptance Model (Tam) Terhadap Implikasi Pemanfaatan Tik Pada Kukm DI Indonesia (Studi Empiris Pada Kukm Peserta Ug-Icta 2008)
Penelitian ini bertujuan untuk menganalisis implikasi pengunaan TIK pada Koperasi, Usaha Kecil da... more Penelitian ini bertujuan untuk menganalisis implikasi pengunaan TIK pada Koperasi, Usaha Kecil dan Menengah (KUKM) peserta UG-ICTA 2008 dengan pendekatan Technology Acceptance Model (TAM). Metode penelitian adalah survei terhadap Koperasi, Usaha Kecil dan Menengah (KUKM) peserta UG-ICTA 2008. Data diolah dan dianalisis dengan model statistik regresi linear sederhana dan berganda dengan menggunakan bantuan perangkat lunak SPSS versi 13. Hasil penelitian ini menunjukkan bahwa persepsi pengguna terhadap kemudahan dalam menggunakan TIK (PEOU) berpengaruh secara signifikan terhadap persepsi pengguna terhadap kegunaan TIK (PU). Penelitian ini berhasil membuktikan bahwa persepsi pengguna terhadap kemudahan dalam menggunakan TIK (PEOU) tidak berpengaruh secara signifikan terhadap sikap pengguna terhadap penggunaan TIK (ATU) sedangkan persepsi pengguna terhadap kegunaan TIK (PU) berpengaruh secara signifikan terhadap sikap pengguna terhadap penggunaan TIK (ATU). Penelitian ini juga berhasil ...
Efisiensi Operasi Interaksi Manusia Dan Komputer Analisa Perbandingan Apllkasi Akuntansi Lokal Antara Zahir V.4 Personal VS Abipro 2000
Kesesuaian Kebijakan Strategis Pembangunan Ilmu Pengetahuan dan Teknologi Nasional dengan Agenda Penelitian di Bidang Komputer & Sistem Itelijen
Profil Kontestan Pilkada Dki 2012
Penelitian ini bertujuan melakukan analisis proit kontestan Pilkoda DKI dalam tiga tahap. Untiik ... more Penelitian ini bertujuan melakukan analisis proit kontestan Pilkoda DKI dalam tiga tahap. Untiik itii pertama-tama dijelaskan strategi pemasaran politik yang dapat digunakan oleh kandidat untuk memenangkan pemilihan. Para kontestan menggunakan teori manajemen citra dalam kampanye untuk memperoleh reputasi yang bagus. Selanjutnya dipaparkan analogi strategi militeryang dilaksanakan di medan politik yang sejauh ini terbukti cukup handal di sejumlah negara di Eropa. Tulisan inijuga dimaksudkan untuk menantang para ahliguna merumuskan strategi pemasaran politik dalam memetakan proit peserta Pilkada maupun calon pemilihnya.
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Papers by Dharma Ediraras