Penelitian ini bertujuan untuk menganalisis seberapa sukses implementasi web SAKTI lengkap oleh pengguna pada unit kerja pelaksana pilot project SAKTI di lingkup 9 Kementerian. Data yang digunakan berasal dari kuesioner yang diisi oleh responden dan diperoleh 70 sampel yang berasal dari 9 kementerian. Analisis data menggunakan analisis statistik deskriptif dan SEM-PLS atau Structural Equation Model-Partial Least Square menggunakan software SmartPLS. Hasil penelitian menunjukkan bahwa kualitas sistem, kualitas informasi, berpengaruh signifikan dan positif terhadap kepuasan pengguna dan kepuasan pengguna berpengaruh signifikan dan positif terhadap manfaat bersih.
Tjokroaminoto's thought is used in this qualitative case study research to uncover the complexities of cash reconciliation practices for the preparation of the central government's financial statements and identify what went wrong in the practice so that appropriate recommendations can be formulated to overcome these problems. The audit result on LKPP 2018 and 2017 showed problems in the management and recording of cash, inventories, fixed assets, and intangible assets. These problems have impacts on the reliability of financial statements. Optimization of reconciliation to ensure reliability in the preparation of financial statements is questioned. The research results indicate several problems, namely lack of coordination, lack of knowledge, non-compliance, application, and less effective sanctions. This study formulates three recommendations for the government as research implications: increasing knowledge, developing integrated applications, and automating the imposition of sanctions.
Penelitian ini bertujuan untuk menganalisis pengaruh penerapan aplikasi SAIBA terhadap kepuasan pengguna dan kinerja pengguna berdasarkan perspektif modifikasi Model Delone dan McLean. Penelitian ini menggunakan enam variabel (kualitas sistem, kualitas informasi, kualitas layanan, kualitas pendidikan dan pelatihan, kepuasan pengguna dan kinerja pengguna). Penelitian ini menggunakan kuesioner. Responden adalah semua operator SAIBA di instansi atau satuan kerja mitra KPPN Semarang I dan II dengan menggunakan purposive sampling sebagai teknik pengambilan sampel. Data yang diperoleh dianalisis dengan menggunakan aplikasi IBM SPSS 22 dan WarpPLS 6.0. Hasil penelitian menunjukkan kualitas sistem, kualitas informasi, kualitas layanan, dan variabel kualitas pendidikan dan pelatihan memiliki pengaruh positif pada kepuasan pengguna dan kinerja pengguna.
The development of computer-based learning models (e-learning) is so rapid. In Indonesia, various universities have implemented e-learning for their students. In addition, in- general, there are many e-learning applications that offer learning packages that can be used by learners. However, the learning packages offered to the general public are still limited (some are paid). With the enthusiasm to succeed the independent learning policy launched by the government, the researcher proposes an e-learning application that presents material on public sector accounting. This public sector accounting e-learning application can be used for free by anyone, anytime, anywhere with any teacher.Given that users of public sector accounting e-learning are all levels of Indonesian society whose needs are difficult to identify, there will be a big challenge in developing e-learning that suits user needs. Therefore, the development of public sector accounting e-learning is proposed using the prototyping method. The system development steps consist of planning, analysis, design and implementation stages. In the analysis stage, the researcher develops an initial prototype and analyzes user needs by submitting a survey to get the level of user wawsatisfaction as measured by the Customer Satisfaction Index method and explores user needs.This study shows that the curriculum-based prototype of e-learning Public Sector Accounting provides a level of user satisfaction (Customer Satisfaction Index) which can be categorized into excellent criteria, which is 90.52%. In addition, based on a survey on the initial prototype, many students want learning media in the form of slides, videos and practice questions.
This research aims to analyze the effect of Return on Assets, Return on Equity, net interest margin, net profit margin, Earnings per Share and net income on the stock price of banking companies listed on the Indonesian stock exchange for the 2016-2020. Using secondary data with sampling technique and multiple linear regression, we found that return on assets and return on equity had a negative and significant effect on stock price, net interest margin had a negative and not significant effect on stock price, while net profit margin, earnings per share and net income had a significant positive effect on stock price. We also found that return on assets, return on equity, net interest margin, earnings per share and net income simultaneously have a significant effect on stock price. ABSTRAKPenelitian ini bertujuan untuk mengetahui dan membuktikan mengenai pengaruh return on asset, return on equity, net interest margin, net profit margin, earning per share dan net income terhadap stock price perusahaan perbankan yang listed dalam bursa efek Indonesia periode 2016-2020. Penelitian dilakukan menggunakan data sekunder dengan teknik pengambilan sampel menggunakan purposing sampling. Regresi linear berganda digunakan sebagai teknik untuk menganalisis data. Hasil penelitian menunjukkan bahwa return on asset dan return on equity mempunyai pengaruh negatif dan signifikan terhadap stock price, net interest margin mempunyai pengaruh negatif dan tidak signifikan terhadap stock price sedangkan net profit margin, earning per share dan net income berpengaruh siginifikan positif terhadap stock price. Kemudian return on asset, return on equity, net interest margin, earning per share dan net income secara simultan berpengaruh signifikan terhadap stock price.
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