Effect of Successful Implementation of SIPKD and Human Resource Competence in Supply Chain Management and Budget Decision Making (Survey of Local Governments in West Java and Banten Provinces)

Int. J Sup. Chain. Mgt Vol. 9, No. 1, February 2020

Kurniawan, Sri Mulyani, Harry Azhar Azis, Srihadi Winarningsih

Abstract- This study aims to determine the effect of the successful implementation of SIPKD and human resource competencies on supply chain management and budget decision-making quality. Hypothesis-testing research is conducted using qualitative primary data collected from questionnaires. The total population of the data set was 37 local governments. Structural equation modeling is the analytical method used to measure the successful application of SIPKD and human resource competence on financial statement quality and budget decision-making quality. The results of this study indicate that the successful implementation of SIPKD and human resource competence significantly influence financial statement quality. An improvement in financial statement quality is influenced by the successful implementation of SIPKD, and human resource competencies improve budget decision-making quality.
Keywords- successful implementation of SIPKD, human
resource competencies, quality of financial reports, supply
chain management.

The Influence of Using Enterprise Resource Planning (ERP) Technology and Knowledge Management on the Quality of Accounting Information Systems.

International Journal of Supply Chain Management Vol. 8, No. 5, Oct 2019
IJSCM, ISSN: 2050-7399 (Online), 2051-3771 (Print)

Bakri and Sri Mulyani

Abstract: This study aims to determine the effect of using enterprise resource planning (ERP) technology and knowledge management on the quality of accounting information systems. The study was conducted on 30 state-owned enterprises in Gorontalo province where the respondents were managers, and financial heads / supervisors, using survey methods. Data testing uses Structural Equation Modeling (SEM) with Part Least Square (PLS) analysis approach. The results of the study prove that the use of enterprise resource planning (ERP) technology affects the quality of accounting information systems.The use of ERP technology in state-owned companies in Gorontalo province has been integrated from all subsystems and interconnected all lines including payroll, inventory, and accounting information systems to produce a report. knowledge management influences the quality of accounting information systems. Knowledge management in state-owned enterprises in Gorontalo province is illustrated by the distribution and coordination of knowledge implemented in the form of modules so that all employees can learn, so that the company’s operations run effectively. Enterprise Resource Planning technology has been integrated in all lines in stateowned enterprises, as well as knowledge management has been implemented well in all organizational lines.
Keywords: Enterprise resource planning technology, Knowledge management, quality of accounting information systems.

Developing Business Management Strategy Based on the Factors that Affecting Willingness to Pay Tax: Evidence from Indonesia

Industrial Engineering & Management Systems
Vol 18, No 3, September 2019, pp.551-562 https://doi.org/10.7232/iems.2019.18.3.551
ISSN 1598-7248│EISSN 2234-6473│

Vitra Yozi, Sri Mulyani, Citra Sukmadilaga, Hamdi A Pertama

ABSTRACT
This study aims to prove the relationship between just implementation of taxation regulations and tax law enforcement and tax evasion rates and willingness to pay taxes in Indonesia. Data analysis using the structural equation modelling approach. The results of this study prove that (1) just implementation of tax regulations affects the level of tax evasion but does not affect taxpayer willingness to pay; (2) tax law enforcement lowers the rate of tax evasion and increases taxpayer willingness to pay; and (3) a decrease in the tax evasion rate has an impact on increasing taxpayer willingness to pay.
Keywords: Business Management Strategy, Just Implementation of Tax Regulations, Tax Law Enforcement, Tax Evasion, Willingness to Pay Taxes

Empirical Testing of the Implementation of Supply Chain Management and Successful Supporting Factors of Management Accounting Information Systems

International Journal of Supply Chain Management
IJSCM, ISSN: 2050-7399 (Online), 2051-3771 (Print)
Copyright © ExcelingTech Pub, UK  Vol. 8, No. 4, August 2019

Leny Suzan, Sri Mulyani, Citra Sukmadilaga, Ida Farida

Abstract-This study aims to measure empirically tested conceptual models regarding the magnitude of intellectual capital influence, operational risk management, and business strategy on the effectiveness of management accounting information systems and their implications on the performance of a balanced scorecard based company. This research used sensus as sampling technique, it used all existing population. This research was conducted using a survey method in Banking Sectors in Indonesia based on the supply chain management. Data analysis was performed using Structural Equation Model (SEM) approach alongside a Linear Structural Relationship (LISREL) analysis tool. The results of the study found that intellectual capital, operational risk management, and business strategy have a significant positive effect on the effectiveness of accounting information system; while its significance on the performance of balanced scorecard based company, operational risk management and business strategy alone has a significant positive effect. While the effectiveness of accounting information systems are known to have significant implications on the company’s performance-based balanced scorecard.
Keywords – Intellectual capital, supply chain management,operational risk management,business strategy.

Influence of Auditor Competency in Using Information Technology on the Success of E-audit System Implementation

EURASIA Journal of Mathematics, Science and Technology Education, 2019, 15(10), em1769 ISSN:1305-8223 (online)

Taufiq Supriadi ; Sri Mulyani ; Eddy Mulyadi Soepardi ;Ida Farida

ABSTRACT
Indonesia has recently witnessed a development in accounting information system with the inrtroduction of computer-assisted mechanism. The Audit Board (BPK) while implementing the e-Audit system, aimed at reducing conflicts between auditors and state bureaucrats. This study is based on the phenomenon that occurred regarding the low quality of the e-audit system in several agencies, like government agencies, and private institutions. The study aims to analyze the extent to which auditor’s competencies can help in successful implementation of the e-Audit system. The study used a sample of 380 BPK Auditors through random sampling using a questionnaire. The data was analyzed through statistical descriptive analysis and structural equation modeling techniques. The results provide empirical evidence that Auditor Competence in Using Information Technology has a significant positive influence on the success of the e-Audit System Implementation.
Keywords: auditor’s competency, use of information technology, e-Audit System, AIS

The Use of Information Technology of E-audit system on Audit Quality

Opción, Año 35, No.89 (2019): 475-493 ISSN 1012-1587/ISSNe: 2477-9385

Taufiq Supriadi,; Sri Mulyani; Eddy Mulyadi Soepardi; Ida Farida

ABSTRACT

This research was conducted to determine an effect of the use of information technology and successful implementation of e-audit systems on audit quality via descriptive and verificative statistical analysis using statistical tool. As a result, the use of information technology does not affect audit quality while the successful implementation of e-audit systems have an effect on audit quality. In conclusion, the successful implementation of the e-audit system on Audit Quality has not been fully qualified as the implementation of the e-audit system is reflected by the efficiency and effectiveness of the inspection process.

Keywords: Information Technology, Successful Implementation, Quality..

Relationship between Supply Chain Management Effects on the Tax Information System and Willingness to Pay Taxes

International Journal of Supply Chain Management (IJSCM), (2019) Vol. 8, No. 3, ISSN: 2050-7399 (Online), 2051-3771 (Print)

Vitra Yozi, Sri Mulyani, Citra Sukmadilaga, Hamdi A Pertama

Abstract

The main purpose of this study paper was to examine whether user satisfaction of the tax information systems can increase willingness to pay taxes. We investgated the supply chain management effects on the performance of the tax payment for eller and the user. So we surveyed 234 taxpayers in 16 tax offices in Indonesia. The data were analysed using structural equation modelling. The result showed that the higher user satisfaction on the tax information systems were associated with the greater willingness of taxpayer to pay tax. The findings of this study can be contribute as a premise that can form the basis for further research in the field of technology and tax compliance issues.

Key Words : Tax information system, willingness to pay tax, structural equation modelling, information technology, Supply chain management

The Effect of Internal Control System’s Effectiveness on Village Government’s Performance

Uskara, A.M ; Mulyani, Sri ; Akbar, Bahrullah; Sudrajat

Opción, Año 35, No.89 (2019): 195-214
ISSN 1012-1587/ISSNe: 2477-9385

Abstract

The present study aims to proof the effect(s) of the internal control system’s effectiveness on village government’s performance, measured through levels of fraudulent activities in village fund management. Data was analyzed using Structural Equation Model (SEM)-LISREL method. The result shows that the lower the internal control effectiveness is, the higher level of fraudulent activities in village fund management are; which may lead to low performance of village government. In conclusion, an effective internal control system plays a crucial role in reducing frauds in village fund management.

Keyword: Internal, control system, fraud, performance.

Influence of Accounting Information Systems and Internal Audit on Fraudulent Financial Reporting

Sri Mulyani, Erlynda Kasim, Winwin Yadiati, Haryono Umar

Published : Opción, Año 35, Especial No.21 (2019): 323-338

ISSN 1012-1587/ISSNe: 2477-9385

Abstract

This study examines whether accounting information systems, internal audits, and corporate culture factors affect fraudulent financial reporting and the activities of corporate sustainability. This study was conducted in banks in Indonesia, using structural equation modelling (SEM). This model is based on a covariant known as Based Structural Equation Modeling (CBSEM). The results showed that accounting information systems, internal auditing, and corporate culture significantly affect financial reporting fraud. Similarly,  Accounting and Corporate Culture Sustainability have a positive effect on companies. Fraudulent Financial Reporting also negatively affects corporate sustainability. In conclusion, this study fails to prove that Internal Auditing affects Corporate Sustainability.

Keywords: Corporate, sustainability, fraudulent, financial, reporting.

Influence of Auditor Competency in Using Information Technology on the Success of E-audit System Implementation

EURASIA Journal of Mathematics, Science and Technology Education, 2019, 15(10),

Taufiq Supriadi, Sri Mulyani, Eddy Mulyadi Soepardi, Ida Farida

 

ABSTRACT

Indonesia has recently witnessed a development in accounting information system with the inrtroduction of computer-assisted mechanism. The Audit Board (BPK) while implementing the e-Audit system, aimed at reducing conflicts between auditors and state bureaucrats. This study is based on the phenomenon that occurred regarding the low quality of the e-audit system in several agencies, like government agencies, and private institutions. The study aims to analyze the extent to which auditor’s competencies can help in successful implementation of the e-Audit system. The study used a sample of 380 BPK Auditors through random sampling using a questionnaire. The data was analyzed through statistical descriptive analysis and structural equation modeling techniques. The results provide empirical evidence that Auditor Competence in Using Information Technology has a significant positive influence on the success of the e-Audit System Implementation.

Keywords: auditor’s competency, use of information technology, e-Audit System, AIS