JOURNALS REVIEW

On Fulfilling 1st Task of System and Information Technology Subject

Presented by :
RIANTI PRATIWI
196020300111030

PROGRAM MAGISTER ILMU AKUNTANSI

PASCASARJANA FAKULTAS EKONOMI & BISNIS
UNIVERSITAS BRAWIJAYA
MALANG
2020
1st Article

1. Research Theme : Accounting Information System

2. Research Title : Industrial Revolution 4.0 and The Development of Accounting
Information System : an Imaginary Dialogue
3. Research Background : Accounting Information System’s development is affected by
Industrial Revolution 4.0. by influencing the design of it’s system. Researcher choose an
imaginary dialogue to explore a discussion between Accountant and Industrialist to have
better understanding on the radical change of industry 4.0 and the development of accounting
information system.
4. Research Question : How does Accounting Information System changes in insutrial
revolution 4.0 era ?
5. Research Objective : to explore the connection between IR4.0 and the development of
AIS.
6. Research Framework : -
7. Research Paradigm : Posmodernism
8. Research Method : imaginary dialogue
9. Research Reviews of the Literature
- Bagranoff et al, 2010 : The design of new AIS will be developed in line with how IR4.0
influenced. AIS "is a collection of data and processing procedures that creates needs
information for its users
- Wilkinson and Cerullo, 1997 : Another definition is "a unified structure within an entity,
that employs physical resources and other components to transform economic data into
accounting information, with the objective of satisfying the information needs of variety
of users.
- Saleh et al, 2010 : Furthermore, AIS is "the whole of the related components that are put
together to collect information, raw data or ordinary data and transform them into
financial data for the purpose of reporting them to decision makers
10. Research Contribution to Theory : extend literature of IR4.0 and AIS in post-modern
perspective
11. Research Contribution to Practice : Practitioner can get a better understanding on IR4.0 and
AIS through this research, to help them in applying accounting information system in industrial
revolution 4.0 era.
12. Research Sites : Researcher himself by imaging there are two actors ; accountant
and industrialist
13. Research informants : no informant because this research is imaginary dialogue
14. Research Findings : the development of AIS is influenced by many factors. Postmodern
AIS is almost unimaginable without the use of IR4.0. IR4.0 influences the way how AIS
operates, contributes a preparing, processing, presenting and delivering accounting
information. IR4.0 significantly contributes the accuracy and timeliness of accounting
information and the quality of AIS. Finally, the criteria of IR4.0: Interoperability, Virtualization,
Decentralization, Real Time Capability, Service Orientation, and Modularity is really needed
by AIS for better performance.
15. Research Implication : -
16. Research References (main Journal) :
Martin. 2017. Industry 4.0: Definition, Design, Principles, Challenges, and The Future of
Employment. https://www.cleverism.com/industry-4-0/
Saser, I.M. & Oluic, A. 2013. Information Technology and Accounting Information Systems’
Quality in Croatian Middle and Large Companies. Journal of Information and Organization
Sciences, Vol. 37, No. 2, 117-126.
17. Research References (main Book) :
Bagranoff, N.A., Simkin, M.G., and Norman, C.S. 2010. Core Concepts of Accounting
Information Systems, 11th Edition. Hoboken: John Wiley & Sons Inc.
Wilkinson, J. W. 1993. Accounting Information Systems: Essential Concepts and Applications,
Second Edition. New York: John Wiley & Sons Inc.
2nd Article

1. Research Theme : Blockchain-Innovation and Accounting

2. Research Title : Friend versus Foe: Blockchain-Innovation and Accounting
(Rahmawati. Sukoharsono, Rahman & Prihatiningtias)
3. Research Background : The hype of Blockchain is sounded througout the world business
communities for almost ten years ago, Indonesia itself is in apparently in the “wait and see”
mode. Central Bank of Indonesia and Indonesian Financial Services Authority (Indonesian,
OJK) the regulators for Indonesian financial institutions, are seemsly in the puzzled manner.
Currently, they see this technology as a future asset that it is strongly believed it has gainned
many benefits, however it takes many years ahead to set up the blockchain regulation. The
biggest concern that Indonesia’s center data could be access throughout the globle. This is
conflicted with the Indonesia’s regulation that its center data must be stayed inside Indonesia.
On the contrary, the previous studies shown that Blockchain is attracking consideration from
the accounting and auditing profession.
4. Research Question : What extent do accountants and blockchain practitioners in
Indonesia perceive on Blockchain- Innovation?
5. Research Objective : to explore investigation of accountants’ and blockchain
practitioners’ perception on blockchain-innovation in Indoneia
6. Research Framework : -
7. Research Paradigm : Interpretive - Exploratory
8. Research Method : using qualitative approach
9. Research Reviews of the Literature
Casey et al, 2018 : Blockchain is an exclusive kind of computerised ledger, one that works on
cryptographic methods for creating consensus to capture and protect the data. It is designed
to be read by a computer, rather than read by the human eyes therefore it can minimize the
human error
10. Research Contribution to Theory : extend literature about AIS and blockchain-innovation
11. Research Contribution to Practice : enlarge practitioners’ perceptions on Blockchain-
Innovation in Indonesia.
12. Research Sites : Accountant firm in Indonesa
13. Research informants : Indonesian senior accountants and blockchain’s practitioners
14. Research Findings : Blockchain innovation affects both functions in particular. However,
all informants slightly pessimistic in term of blockchain could be fully implemented in
Indonesia. They do fully aware that the regulators in Indonesia seem not support this type of
innovation. On the other hand, they are highly believed that Blockchain will benefit their
organisations in term of effectiveness and transparency. Based on further analysis of the
interviews, there are few sufficient information on what and how the blockchain is and does.
Several of them think that blockchain is a high risk technology in term of data security. With
high worth of investment, they believe that their business not yet needed. In the last section,
it will discuss the thoughts of the future opportunities given by Blockchain. ‘Creating the value’
and Harness the big data’ were the keys of reasons in investing Blockchain.
15. Research Implication : -
16. Research References (main Journal) :
Dai, J., & Vasarhelyi, M. A. (2017). Toward Blockchain-Based Accounting and Assurance. The
Journal of Information Systems, Vol. 31, No. 3, 5-21.
17. Research References (main Book) :
Casey, M., et al. 2018. The Impact of Blockchain technology on Finance: A Catalyst for Change.
Geneva: International Center for Monetary and Banking Studies (ICMB)
3rd Article

1. Research Theme : Computerized Accounting System

2. Research Title : The Influence of Critical Factors on The Behavior Intention to
Computerized Accounting Systems (CAS) In Cement Manufactures In
Libya (Naheb, Sukoharsono & Baridwan, 2017)
3. Research Background : Previous research has shown that the successful adoption of new
technology by end users is mainly determined by their behavioral intentions. The business
environment is very aggressive and the role of technology in the business sector has become
an important source of reliable water and a major weapon for organizations. Successful
implementation (CAS) depends on the actual adoption by accountants in the organization.
Examination of factors related to end-user behavioral intentions towards IT adoption has
resulted in the emergence of several theories and adoption models. manufacturing cement in
Libya still uses the Manual Accounting System which is often characterized by storing large
numbers of books and is usually associated with errors in recording large volumes of
transactions. But company staff still refuse to new technology. Libyan organizations need to
be cost effective and timely in their accounting practices which cannot be achieved using
traditional means of accounting reporting.
4. Research Question :
- Is there a positive impact of Performance Expectations on the intention of the
Accountant's Behavior?
- Is there a positive impact of the Expectation Efforts on the intention of the Accountant's
Behavior?
- Is there a positive impact of the Task-technology match on the intention of the
Accountant's Behavior?
- Is there a positive impact of the Facilitation Conditions on the Behavior of Accountants?
- Is there a positive impact on Self Efficacy on the intention of the Accountant's Behavior?
5. Research Objective :
- To test and analyze the impact of Performance Expectations on the intention of the
Accountant's Behavior.
- To test and analyze the impact of Expectation Efforts on the Behavior of Accountants.
- To test and analyze the impact of Task-technology matching on the Behavior of
Accountants.
- To test and analyze the impact of the Facilitation Conditions on the Behavior of
Accountants.
- To test and analyze the impact of Self Efficacy on the Behavior of Accountants.
6. Research Framework :

Performance Expectancy

Effort Expectancy

Behaviour Intention
Task-technology fit

Facilitating Condition

Self-Efficavy

7. Research Paradigm : Positivist

8. Research Method : Quantitative approach – archival data
9. Research Reviews of the Literature
Venkatesh, 2003 : Scholars from information system research have constructed a unified
model that summarizes the factors influencing user acceptance and behavior within
information systems, known as the Unified Theory of Acceptance and Use of Technology.
Effort expectancy is defined as the degree of ease associated with the use of the system. Based
on the UTAUT, it is thought that individual acceptance of system will depend on whether or
not the accessibility of m-Internet is easy and effortless.
Goodhue and Thompson, 1995 : TTF model that extends TAM keeping in mind how tasks affect
users. More specifically, the TTF model illustrates that an innovation will give preference to
the use of all-around individually, and the allocation of innovations does not depend entirely
on how well the new innovation fits the supported business.
Hasan, 2003 : Self-efficacy (SE) is the trust in one’s capabilities to mobilize the motivation,
cognitive resources, and courses of action needed to meet given situational demands Bandura
(1986). Self- efficacy also refers to one’s interest and willingness to use and interact with
information technology
10. Research Contribution to Theory : extend literature of Computerized Accounting System
11. Research Contribution to Practice : providing practitioners (ex: employee or manager) with
the findings of the behavior intention to Using Computerized Accounting Systems (CAS) In
Cement Manufactures in Libya.
12. Research Sites : Cement manufactures in Libya
13. Research informants : Accountant employees at the Libya cement plant
14. Research Findings :
H1 is supported, this means that if Performance Expectancy (X1) increases, then and Behavior
Intention of using CAS (Y) will increase and vice versa.
H2 is not supported, this means that if Effort Expectancy (X2) increase will not affect the
Behavior Intention of using CAS (Y).
H3 is supported, this means if Task Technology Fit (X3) increases, then Behavior Intention of
using CAS (Y) will increase and vice versa.
H4 is supported, this means if Facilitating Conditions (X4) increases, then Behavior Intention
of using CAS (Y) will increase and vice versa.
 H5 is supported, this means if Self-Efficacy (X5) increases, then Behavior Intention of using
CAS (Y) will increase and vice versa.

15. Research Implication :

The company should conduct IT training for the employees (e.g. courses on IT languages or
training short course).
The company should reduce the difficulties.
The company should increase accountant’s knowledge on modem technologies through
various communication channels (e.g. conferences and workshops).
The government also should improve the existing infrastructure at the local and national level
to increase the number of PC and core IT requirements.
16. Research References (main Journal) :
Venkatesh, V., et al. (2003). User Acceptance of Information Technology: Toward A Unified
View. MIS Quarterly, Vol. 27, No. 3, 425-478.
17. Research References (main Book) :
Alamin, A., Yeoh, W., Warren, M., & Salzman, S. (2015). an Empirical Study of Factors
Influencing ACCOUNTING INFORMATION SYSTEMS ADOPTION. Twenty-Third European
Conference on Information Systems (ECIS), 11.
4th Article

1. Research Theme : E-Banking (Implementation and Acceptance)

2. Research Title : E-banking Implementation and Technology Acceptance in The
Rafidain and Rasheed Banks in Iraq: an Employee Perspective
(Riyadh, Sukoharsono & Baridwan, 2016)
3. Research Background : Studies in the implementation of e-banking among countries
discovered the variation in thee- banking usage growth rate due to many factors. The
variations have given rise to the consideration of the fundamental determinants of staff
acceptance and ability in internet banking system. Therefore, this study was aimed to identify
factors which included perceived ease of use, perceived usefulness, perceived IT beliefs, task
technology fit, and attitude and intention towards e-banking system of the Iraqi employees of
banks implementing e-banking system.
4. Research Question :
- Is there any impact of Perceived Usefulness (PU) on employee Attitude of E-Banking
system?
- Is there any impact of Perceived of Ease Of Use (POEU) on employee Attitude to use of E-
Banking system?
- Is there any impact of Perceived IT Beliefs (PITB) on employee Attitude to use of E-Banking
system?
- Is there any impact of Task Technology Fit (TTF) on employee Attitude to use of E- Banking
system?
- Is there any impact of employee Attitude on Intention (ATT) to use of E-Banking system?
5. Research Objective :
- To test and analyze the impact of Perceived Usefulness (PU) on Attitude of E-Banking
system.
- To test and analyze the impact of Perceived of Ease Of Use (POEU) on Attitude to use of
E-Banking system.
- To test and analyze the impact of Perceived IT Beliefs (PITB) on Attitude to use of E-
Banking system.
- To test and analyze the Impact of Task Technology Fit (TTF) on Attitude to use of E-
Banking system.
- To test and analyze the impact of Attitude (ATT) E-Banking system on Intention to use of
E-Banking system.
6. Research Framework :
7. Research Paradigm : Positivism
8. Research Method : Quantitative approach – exploratory approach
9. Research Reviews of the Literature
Technology Acceptance Model Technology Acceptance Model (TAM) is of the most important
theories used to study user intention to adopt Internet banking. This was originally proposed
by Davis (1989).
Perceived IT Beliefs (PITB) Studies in Management Information System (MIS) found that
perceived beliefs in compatibility, image, and trial ability of an innovation are the key factors
in the technology adoption of the behavior (Davis et al, 1989;Agarwal & Prasad, 1997; and
Liao, 2000).
Task-Technology Fit (TTF) Goodhue and Thompson (1995) proposed the TTF model that
extends the TAM by considering how the task affects uses. More specifically, the TTF model
describes that a technology will provide an advantage to individual performance if it is well
utilized, and technology adoption depends partly on how well the new technology fits with
the supported task
10. Research Contribution to Theory : extend literature of of system information technology
focuses on e-banking implementation and technology acceptance.
11. Research Contribution to Practice : Help practitioners’ on implemented e-banking
12. Research Sites : AL-RAFIDAIN & AL-RASHEED Banks in Iraq
13. Research informants : employees of both banks
14. Research Findings :
- H1 is supported, it means if Perceived Usefulness (X1) increases, then intention to use E-
Banking system (Y2) will increase and vice versa.
- H2 is not supported, it means if Perceived of Ease Of use (X2) increases will not affect
intention to use E-Banking system (Y2).
- H3 is supported, it means if Perceived IT Beliefs (X3) increases, then intention to use E-
Banking system (Y2) will increase and vice versa.
- H4 is supported, it means if Task Technology Fit (X4) increases, then intention to use E-
Banking system (Y2) will increase and vice versa.
- H5 is supported, it means if Attitude E -banking system (Y1) increases, then intention to
use E-Banking system (Y2) will increase and vice versa.

15. Research Implication :

There is a need of boosting bank staff awareness of modem banking technologies through
various communication channels (e.g. conferences and workshops).
There is a need for the provision of manuals about how to use the new technology for every
department. It is important as staff felt that there was insufficient time available for them to
attend every training session.
The existing telecommunications infrastructure has to be improved at both local and national
level.
The level and process of IT training have to be increased (e.g. courses on IT languages or
training short course). It is a vital action because so far the experience and level of IT training
programmers were too low to prepare staff for the more complex procedures that have to be
managed with e-banking technologies. The companies need to pick pioneers within the bank
to be role models for others to follow. This is seen as a key support in the adoption of e-
 banking systems because social networking has a greater cultural base in Iraq than in western
countries. In fact, the recommendation from one colleague to another related to the
usefulness of a particular process or technology in Iraq is more powerful than that in other
countries.
16. Research References (main Journal) :
Davis, F. D. (1989). Perceived Usefulness, Perceived Ease of Use, and User Acceptance of
Information Technology. MIS quarterly, Vol. 13, No. 3, 319-340.
17. Research References (main Book) :
Al-Shomali, S. A., Gholami, R., & Clegg, B. (2008). Internet banking acceptance in the context
of developing countries: An Extension of the Technology Acceptance Model. European
Conference on Management of Technology, Nice, France. September 2008.
5th Article

1. Research Theme : Information System and Customer Service Online E-ticket

2. Research Title : Effect of Quality Information, Quality System and Quality Service to
Customer Satisfaction and Customer Loyalty (Empirical Study on Customer Service Online E-
ticket in PT. BTRAV Connection Malang) (Schwake, Sukoharsono & Handayani, 2015)
3. Research Background : Use of E-Commerce can boost cost efficiency and productivity of the
company, thus increasing the company's ability to compete. In line with the development
information of technology, the Internet has emerged as an alternative system of distribution
of travel information. E-Ticketing or online ticket sales is one way for people to buy tickets for
local events. An online ticket booking facility that is designed to help people who do not have
access to this type of system. It allows communities to increase activity and sell tickets online.
That situation inspired PT. Btrav Connection to develop online-based company services.
4. Research Question :
- Is there any impact of quality of information on customer satisfaction?
- Is there any impact of quality of information on customer loyalty?
- Is there any impact of quality of the system on customer satisfaction?
- Is there any impact of quality system on customer loyalty?
- Is there any impact of quality of service on customer satisfaction?
- Is there any impact of quality of service on customer loyalty?
- Is there any impact of customer satisfaction on customer loyalty?
5. Research Objective :
- To test and analyze the impact of quality of information on customer satisfaction.
- To test and analyze the impact of quality of information on customer loyalty.
- To test and analyze the impact of quality of the system on customer satisfaction.
- To test and analyze the impact of quality system on customer loyalty.
- To test and analyze the impact of quality of service on customer satisfaction.
- To test and analyze the impact of quality of service on customer loyalty.
- To test and analyze the impact of quality of customer satisfaction on customer loyalty
6. Research Framework :

7. Research Paradigm : Positive

8. Research Method : Explanatory
9. Research Reviews of the Literature
 Quality of Information according to O 'Brien (2006) gives a three-dimensional measurement
of the quality of information, the third dimension is time (time), content (content), and form
(format). Time dimension includes timeliness (timeliness), currency (actual), frequency
(frequency), time period (period of time).
Quality System the quality of the online transaction system more broadly discusses what is
perceived by consumers to the website (Jarvenpaa and Todd, 1997). In this study using a
composite indicator developed by Cheung and Lee (2005) Navigation (Navigation), a system
that is well coordinated and consistent navigation on online services, Ease of use (easy to use),
the ease of operation of the system will allow users to use the system. Response time (speed
of response), the time required by the system to respond to input. Security of the system, the
system's readiness to deal with the security services used.
Quality of Service Parasuraman et al., (1988; in Tjiptono and Chandra, 2005) suggests several
characteristics or dimensions and of the quality of service (SERVEOUAL) are as follows:
(Tangibels) is the appearance of physical facilities, equipment, personnel and equipment-
perlengakapan communication and sistern, (Realibility) is related to the ability to carry out
services that should be appropriate, involve the consistency of the system for performance
and kenadalan system, focusing on whether the system is good, useful and can be assumed,
(Responsiveness) related to the readiness of the system to provide services to users system
and pay particular attention to whether the system is working well or quickly., (Assurance)
refers to the knowledge and kindness contained in the system and the system's ability to
generate trust and confidence in the security, (Empathy) refers to the concern (care) and
special attention provided by the system to the user. Customer Satisfaction customer
satisfaction is very dependent on the perceptions and expectations of customers, then as a
supplier of products need to know the factors that influence it. In this study, there are two
indicators of customers, namely: customer satisfaction and customer satisfaction process to
outcome.
Customer Loyalty: loyalty is the amount of consumption and frequency of purchases made by
a customer to a company. And they managed to find that the quality of connectedness which
consists of satisfaction, trust and commitment has a positive relationship with loyalty.
10. Research Contribution to Theory : extend literature about information system and customer
service of online E-ticket and customer loyalty.
11. Research Contribution to Practice : enlarge practitioners’ understanding on the quality of
information and system and how it affects customer satisfaction and loyalty.
12. Research Sites : PT. BTRAV Connection Malang
13. Research informants : customers who ever make an online transaction in PT. BTRAV
Connection Malang
14. Research Findings :
H1 is accepted, there is a significant relationship between quality information to customer
satisfaction.
H2 is rejected, quality of information is not significant effect on customer loyalty.
H3 is accepted, there is a significant relationship between the quality system for customer
satisfaction.
H4 is accepted, there is a significant relationship between the quality system to customer
loyalty.
 H5 is accepted, there is a significant relationship between quality of service to customer
satisfaction.
H6 is rejected, quality of service not significant effect on customer loyalty.
H7 is accepted, there is a significant relationship between customer satisfaction to customer
loyalty.
15. Research Implication : -
16. Research References (main Journal) :
Cheung, C. M., & Lee, M. K. (2005). Research Framework for Consumer Satisfaction with
Internet Shopping. Working Papers on Information Systems, 1-17.
17. Research References (main Book) :
Bhote, Keki R.1996.Beyond Customer Satisfaction to Customer Loyalty.American
Management Association.
6th Article

1. Research Theme : Interest on using Information Technology System

2. Research Title : Faktor Determinan Minat Individu Menggunakan Sistem Informasi
Berbasis Internet Banking (Priyanto & Sukoharsono, 2014)
3. Research Background : Hadirnya internet dimanfaatkan oleh berbagai bisnis, salah satunya
adalah sektor perbankan. Perbankan menyediakan internet banking untuk bermacam-macam
aktivitas seperti pengecekan saldo rekening, pembayaran tagihan-tagihan, transfer dana
antarrekening atau antarbank, hingga pemesanan tiket. Sehingga, dapat dikatakan bahwa
hadirnya internet banking memberikan manfaat bagi berbagai pihak, baik pihak bank maupun
nasabah. Tetapi, fakta menunjukkan bahwa mahasiswa jurusan Akuntansi jarang
menggunakan fasilitas pembayaran SPP atau UKT secara online. Oleh sebab itu, peneliti
memiliki ketertarikan untuk melakukan penelitian terkait persepsi apa saja yang
mempengaruhi individu terhadap minat penggunaan internet banking.
4. Research Question :
- Apakah persepsi kegunaan berpengaruh terhadap sikap penggunaan internet banking?
- Apakah persepsi kemudahan berpengaruh terhadap sikap penggunaan internet banking?
- Apakah persepsi kenyamanan berpengaruh terhadap sikap penggunaan internet
banking?
- Apakah keamanan dan privasi berpengaruh terhadap sikap penggunaan internet
banking?
- Apakah persepsi risiko berpengaruh terhadap sikap penggunaan internet banking?
- Apakah sikap penggunaan berpengaruh terhadap minat penggunaan internet banking?
5. Research Objective : untuk menguji faktor-faktor yang mempengaruhi sikap (persepsi
kegunaan, persepsi kemudahan, persepsi kenyamanan, keamanan dan privasi, serta persepsi
risiko) dan minat penggunaan (sikap penggunaan) layanan internet banking
6. Research Framework :

7. Research Paradigm : Positif

8. Research Method : Kuantitatif - Survei
9. Research Reviews of the Literature
Cheng et al. (2004) menjelaskan bahwa persepsi kegunaan memiliki pengaruh terhadap sikap
peneriman internet banking. Hasil ini didukung oleh penelitian yang dilakukan oleh al-somali
et al. (2008) yang menghasilkan bahwa persepsi kegunaan memiliki pengaruh yang signifikan
terhadap penggunaan internet banking. Penelitian tentang persepsi kemudahaan juga
dilakukan olehnya yang menjelaskan bahwa persepsi ini tidak mempunyai dampak terhadap
sikap diterimanya internet banking.
Noor dan pearson (2007) yang menyebutkan bahwa tidak adanya pengaruh yang diberikan
oleh persepsi kemudahan terhadap minat untuk dilakukannya penerimaan.
 Pikkarainen et al. (2004) menjelaskan bahwa persepsi kenyamanan dan keamanan dan privasi
memiliki pengaruh sikap terhadap peneriman internet banking.
Nasri (2011) yang menjelaskan bahwa persepsi risiko mempunyai pengaruh pada minat
penggunaaninternet banking.

10. Research Contribution to Theory : memperkuat grand theory yang digunakan yaitu teori
sistem informasi keperilakuan technology acceptance model (tam) yang dikembangkan oleh
davis (1989) yang merupakan hasil pengembangan dari theory of reasoned action (tra), yang
lebih dahulu dikembangkan oleh fishbein dan ajzen pada 1980.
11. Research Contribution to Practice : bagi pihak manajemen bank dan analis internet banking
agar memperhatikan persepsi kegunaan, persepsi kenyamanan, keamanan dan privasi, dan
persepsi risiko dalam menerapkan dan mengembangkan layanan internet banking pada
sistem perbankannya.
12. Research Site : Masiswa Strata 1 Jurusan Akuntansi FEB Univ. Brawijaya
13. Research informants : Indonesian senior accountants and blockchain’s practitioners
14. Research Findings :
- H1 didukung, yaitu persepsi kegunaan berpengaruh terhadap sikap penggunaan internet
banking.
- H2 tidak didukung, yaitu persepsi kemudahan tidak berpengaruh terhadap sikap
penggunaan internet banking.
- H3 didukung, yaitu persepsi kenyamanan berpengaruh terhadap sikap penggunaan
internet banking.
- H4 didukung, yaitu keamanan dan privasi berpengaruh terhadap sikap penggunaan
internet banking.
- H5 didukung, yaitu persepsi risiko berpengaruh terhadap sikap penggunaan internet
banking.
- H6 didukung, yaitu sikap penggunaan berpengruh terhadap minat penggunaan internet
banking.
15. Research Implication : Pihak manajemen bank dan analis internet banking agar
memperhatikan persepsi kegunaan, persepsi kenyamanan, keamanan dan privasi, serta
persepsi risiko dalam menerapkan dan mengembangkan layanan internet banking pada
sistem perbankannya.
16. Research References (main Journal) :
Davis, F.D. 1989. Perceived usefulness, perceived ease of use, and user acceptance of
information technology. Mis quarterly. Volume 13, nomor 3, hlm. 319-340.
17. Research References (main Book) :
Sukoharsono, Eko Ganis. 2008. Sistem Informasi Manajemen. Malang: Surya Pena Gemilang.
7th Article

1. Research Theme : Web-Based ERP System

2. Research Title : Web-Based Enterprise Resource Planning (ERP) system in action
at the case of a catering industry company in Indonesia
3. Research Background : ERP system is definitely needed by any company, either small to
large companies which want to survive and be more successful and competitive in this
globalization era. In fact, it does relatively cost a lot of money to apply or to implement the
system in the company. But, the cost is dependent upon its scale of the comnay. Adjustment
to the new systems and frequent discussions with the employees of the systems should
be seriously considered. All of these efforts will be very fruitful when the systems can be
run well and be able to improve the company’s performance to be more efficient and
effective.
4. Research Question : How does Anugrah Jasa Caterindo impement ERP system ?
5. Research Objective : To explore the integration among divisions in ERP system
implementation in Anugrah Jasa Caterindo
6. Research Framework : -
7. Research Paradigm : Interpretive Paradigm
8. Research Method : Case study – Qualitative. Using in depth interviews and references.
9. Research Reviews of the Literature
a. ERP system in general : Based on Wreden (1999) and O’leary (2001), writer conclude
that ERP system is an important software which can help integrate and automate
many internal processes and company’s data. The company’s data can be about
marketing processes, production, purchasing, accounting, which are important to
carry-out a company’s operation and to achieve success.
b. Types of ERP system : From the application’s point of view, ERP system is devided into
two , the licensed or proprietary and the open source.
c. ERP Modules : Common ERP software have 3 core ERP modules include (1) financial,
(2) distribution and manufacturing (3) human resoures
d. Critical Success Factor (CFS) of ERP : the most important critical success factors are (1)
top management support (2) business plan and vision (3) re-engineering business
process (4) project management and project champion (5) teamwork and
composition (6) ERP system selection (7) education and training
10. Research Contribution to Theory : extend the latest research in the field of ERP system with
specific object (catering industry)
11. Research Contribution to Practice : using this research, company can picturize how particular
entity implement ERP system so they can improve their system implementation, effectiveness
and efficiency of the operational activities
12. Research Sites : Anugerah Jasa Caterindo
13. Research informants : staffs from various divisions of Anugerah Jasa Caterindo company
14. Research Findings : based on the study of ERP systems at the Company, the system has
been well implemented which can be seen from the 3 aspects namely knowledge on ERP, ease
to operate the ERP systems and level of integrity. All informants have understood the
definition and benefits of ERP, and have agreed that it is easy to operate the ERP. The
 informants are of the opinion that ERP is very helpful in integrating the available data and
Divisions at the Company
15. Research Implication : company has consistently and continuously seek the best way to
overcome those problems.
16. Research References (main Journal) :
- Alballaa, H., & Al-Mudimigh, A. S. (2011). Change Management Strategies for Effective
Enterprise ResourcePlanning Systems: A Case Study of a Saudi Company. International
Journal of Computer Applications, Vol. 17, No. 2, 14-19.
- Wong, A., Scarbrough, H., Chau, P., & Davison, R. (2005). Critical Failure Factors in ERP
Implementation. Proceedings, 1-14.
17. Research References (main Book) : Leon, A. 2007. Enterprise ResourcePalnning. New Delhi:
Tata McGraw-Hill Education Private Limited.