This study examines the implementation effect of accrual based accounting system to employee performance with adaptation and computer anxiety as the moderating variables. The sample in this research is the government officials in central Java, Indonesia. This research uses Moderated Regression Analysis (MRA) for data analysis. The results show that the implementation of accrual based accounting system affect the performance. Adaptation is not proven as a moderating variable however computer anxiety is proven to be a moderating variable.

The purpose of this study to determine the effect of organizational culture, organizational commitment and retaliation toward intention whistleblowing. This research uses purposive sampling technique, which is determine samples with particular criteria. The sample in this study is civil servants in KPP Pratama Purwokerto. Samples obtained as many as 78 respondents. Data collection techniques used survey techniques by distributing questionnaires as the research instruments. Data analysis techniques in this study used multiple linear regression analysis assisted by SPSS software. The results showed that organizational culture and organizational commitment have positive influence to intention whistleblowing. Retaliation have negative influence to intention whistleblowing. The results of this study are expected contribute in effort to enhance intention whistleblowing for civil servants in KPP Pratama Purwokerto by knowing the factors that can affect tendency of civil servants to report fraud.

The objective of this research is to analyze the influence of effectiveness of regional financial information system to officer performance,with the quality of information of financial report as intervening variable.Data was collected by 61 officer of SKPD Banyumas. The analysis method used is path analysis. The result of the analysis shows: (1) a strong influence between effectiveness of regional financial information system to officer performance (2) a moderate influence between effectiveness of regional financial information system to officer performance with the quality of information of financial report.

<p><span class="fontstyle0">This study aims to examine the influence of emotional intelligence, the level of idealism, learning behavior and the locus of control of students to the understanding of accounting. The sample consists of accounting students in Banyumas District. Data analysis using SPSS. The results showed that the emotional intelligence, the level of idealism, and the locus of control students influence the understanding of accounting, while the behavior of learning proved not to affect the understanding of accounting.</span></p>

The Covid-19 pandemic has had an impact on various economic sectors in Indonesia, and consequently on Micro, Small, and Medium Enterprises (MSMEs) which have faced a decline in sales figures. The pandemic has forced MSME actors to reorganize their business strategies. Several MSMEs that could survive the impact of Covid-19 in Banyumas have implemented Technology-Based Financial Management which includes the use of software in managing their financial data so that MSME actors are able to calculate, manage, budget, predict expenses and profits to be achieved. The long-term goal of this research is to enrich the development of science, particularly, to examine bounded theory as the dominant factor influencing the intention of MSME actors in using financial software. Further, this research analyzes whether the financial software developed by the research team could help the process of MSME operational activities and has an impact on the sustainability of MSMEs during the Covid-19 Pandemic. Data collection for this study was carried out by distributing questionnaires through online media to MSME actors in the Banyumas Regency who were respondents and a direct approach to MSMEs concerning the use of financial software. The random sampling technique has been applied for this research, meanwhile, for data analysis the Statistical Product and Service Solution (SPSS), version 22.0, has been used. The expected results from this research may help to analyze and provide empirical evidence that bounded theory is the dominant factor influencing the intention of MSME actors in using financial software. The output of this paper can contribute to knowledge, especially regarding the implementation of financial software and theory development.

This research aimed to examine the eff ect of BRI's online information systems (BRINETS) implementation on the performance of employees with perceived enjoyment and computer playfulness as moderating variables. This research is an empirical study with census sampling technique. Data obtained from 38 respondents employees of PT. BRI Banyumas. The data were processed using SPSS. Hypothesis testing results showed that all hypothesis is accepted. The results of the fi rst and second hypothesis testing showed that the implementation of BRI's online information systems (BRINETS) eff ect on employee performance, and perceived enjoyment and computer playfulness are able to moderate the eff ect of BRI's online information systems (BRINETS) implementation on employee performance. ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh penerapan sistem informasi online BRI (BRINETS) terhadap kinerja karyawan dengan perceived enjoyment and computer playfulness sebagai variabel moderating. Penelitian ini merupakan penelitian empiris dengan teknik sampling sensus. Data diperoleh dari 38 responden karyawan PT. BRI Banyumas. Data diolah dengan menggunakan SPSS. Hasil pengujian hipotesis menunjukkan bahwa semua hipotesis diterima. Hasil pengujian hipotesis pertama dan kedua menunjukkan bahwa penerapan sistem informasi online BRI (BRINETS) berpengaruh terhadap kinerja karyawan, dan perceived enjoyment and computer playfulness dapat memoderasi pengaruh penerapan sistem informasi online BRI (BRINETS) terhadap kinerja karyawan. . Kata kunci: Implementasi sistem informasi online BRI (BRINETS), perceived enjoyment, computer playfulness, kinerja karyawan

The long-term goal of this research is to contribute to the theory and be a material consideration and policy for management in quality human resources and develop various strategies that are able to develop factors that influence whistleblowing actions and for the development of accounting science in the auditing field. Data collection in this study was carried out by distributing questionnaires through distribution or direct delivery to internal auditors in the banking industry who were respondents in Banyumas Regency which was also a population. This study aims to examine the antecedents consisting of professional auditors and work ethics that influence the act of carrying out auditors' whistleblowing. The sampling technique in this study using the census technique. While for data analysis using Statistical Product and Service Solution (SPSS) version 25.00 with multiple linear regression programs. The results of the study show that acceptance of the proposed hypothesis is that the auditor's professional variables and work ethics are proven to influence the actions of conducting auditors' whistleblowing. ABSTRAKTujuan jangka panjang penelitian ini adalah untuk memberikan kontribusi terhadap teori dan menjadi bahan pertimbangan serta kebijakan bagi pihak manajemen dalam sumber daya manusia yang berkualitas dan menyusun berbagai strategi yang mampu mengembangkan faktor-faktor yang mempengaruhi tindakan whistleblowing serta untuk pengembangan ilmu akuntansi di bidang auditing. Pengumpulan data dalam penelitian ini dilakukan dengan menyebarkan kuesioner melalui penyebaran atau antar langsung kepada auditor internal pada industri perbankan yang menjadi responden di Kabupaten Banyumas yang sekaligus merupakan populasi. Penelitian ini bertujuan untuk menguji anteseden yang terdiri atas profesional auditor dan etika kerja yang mempengaruhi tindakan melakukan whistleblowing para auditor.Teknik pengambilan sampel dalam penelitian ini menggunakan teknik sensus. Sedangkan untuk analisis data mengunakan Statistical Product and Service Solution (SPSS) versi 25.00 dengan program regresi linier berganda. Hasil penelitian menunjukkan penerimaan terhadap hipotesis yang diajukan yaitu variabel profesional auditor dan etika kerja terbukti mempengaruhi tindakan melakukan whistleblowing para auditor. Kata kunci: profesional audit, etika kerja, audit internal, tindakan whistleblowing

This research aims to determine the effect of variable Level Education, Socialization of SAK ETAP, Business Scale, and Business Age on Understanding and Use of SAK ETAP at Getuk Goreng entrepreneurs in Banyumas Regency. The sample in this study amounted to 54 entrepreneurs of Getuk Goreng in Banyumas Regency by using the census method, which is to take a sample of the population. The Theories used in this research are Human Capital Theory and Unified Theory of Acceptance and Use of Technology (UTAUT). The data collection in this research was taken by distributing questionnaires, which the process by visiting directly the place of Getuk Goreng business and submitting the questionnaire that was compiled. The results obtained from the field will be analyzed using the Validity & Reliability Test, Classic Assumption Test, Multiple Linear Regression Test and this test is processed with SPSS application. The results of research that have been obtained show that the variable Socialization of SAK ETAP and Business Scale have a positive effect on the understanding and use of SAK ETAP while, the other variables are Level Education and Business Age do not affect the understanding and use of SAK ETAP.