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"ABSTRACTThe purpose of this research is to examine and analyze the role of management accounting practices in the mediated relationship influences the quality of the accounting information system and Enterprise Resource Planning systems (ERP) against the performance of the company. Design/ methodology/ approach to hypothesis testing using partial least square approach (PLS). We perform an empirical study against the 89 companies in Indonesia that use ERP systems. Findings indicate that management accounting practices could bring impact on company performance of 63.7%. In this study found the findings that accounting techniques used after the use of Enterprise Resource Planning systems (ERP) can affect the performance of the company amounting to 68.5%. The influence of the use of management accounting provides the mediation role against the improved performance of the company. Research limitations/ implications of this model indicates that the effect of the use of mediation practice of management accounting is an important variable for understanding how to utilize a system of Enterprise Resource Planning (ERP) exactly, but if not There is a push from Top management in accepting changes to it will not be achieved. The practical implications of adopting the system of Enterprise Resource Planning (ERP) systems integration and ensure that the impact on the business value. In order for the system of Enterprise Resource Planning (ERP) has a positive impact on the value of the business, the process of integration with the Enterprise Resource Planning system (ERP) should be ensured. Originality/ value - this research provide new knowledge about the importance of the use of contemporary management accounting practices used with Enterprise Resource Planning systems (ERP) to improve the performance of the company."

"Industri konstruksi menjadi perhatian karena buruknya kualitas yang dihasilkan industri konstruksi jika dibandingkan dengan industri manufaktur. Untuk merespon itu, banyak perusahaan kontraktor mengadopsi dan mengimplementasikan strategi manajemen untuk meningkatkan kualitas. Salah satu pendekatan manajemen yang dapat digunakan untuk mencapai perbaikan kualitas berkelanjutan adalah Total Quality Management (TQM). Tujuan TQM dalam industri konstruksi adalah untuk menurunkan biaya produksi, sehingga dapat meningkatkan daya saing. Implementasi TQM membutuhkan perubahan mendasar dengan mengubah budaya, proses, strategi, dan keyakinan dalam suatu perusahaan. Orientasi pada kualitas ini lah yang menjadi kunci dari kepuasan pelanggan dan praktik bisnis. Quality Culture adalah bagian dari budaya organisasi yang berkaitan dengan kebiasaan, kepercayaan, nilai dan moral, dan perilaku untuk meningkatkan kualitas. Quality Culture juga dapat didefinisikan sebagai budaya organisasi yang berorientasikan kepada kualitas dalam setiap aktivitas yang dilakukan. Konsep dari TQM dan Quality Culture ini adalah pendekatan holistic dalam pengembangan industry kontstruksi untuk menciptakan produk tanpa cacat dan tanpa melakukan pekerjaan tambahan. Studi daya saing kontraktor sebelumnya menekankan pada harga tender dan relatif mengabaikan evaluasi atribut kinerja kontraktor. Mekanisme yang paling populer untuk memberikan kontrak kepada kontraktor masih merupakan daya saing harga. Namun, telah diakui bahwa layanan berkualitas tinggi tidak dapat dicapai jika tender terendah diterima yang mengakibatkan kebutuhan untuk beralih dari “kemenangan harga terendah” menjadi ke “pemilihan multi-kriteria” dalam proses pemilihan. DI Indonesia, perusahaan kontraktor secara umum masih lemah dalam berbagai hal, antara lain manajemen yang tidak efisien, dana dan teknologi yang terbatas, sumber daya manusia yang kurang kompeten. Hal ini akan menyebabkan kontraktor di Indonesia akan mengalami kesulitan besar dalam menghadapi persaingan dengan kontraktor asing. Meningkatnya persaingan global ini yang kemudian membuat perusahaan kontraktor di Indonesia harus mengadopsi TQM dan Quality Culture sebagai salah satu strategi untuk selalu melakukan perbaikan berkelanjutan sehingga memberikan kontribusi terhadap keunggulan daya saing dan kinerja perusahaan. Dibutuhkan sebuah alternative strategi untuk perusahaan kontraktor Indonesia agar dapat bersaing dengan kontraktor asing. Sebuah strategi dan suatu kerangka kerja untuk membantu pengembangan bisnis manajemen yang strategis. Kerangka kerja tersebut adalah hasil implementasi dari TQM dan Quality Culture, karena TQM dapat dilihat sebagai sebuah strategi yang meningkatkan kondisi ekonomi dan membantu perusahaan mencapai keunggulan daya saing.

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The construction industry is a concern because of the poor quality produced by the construction industry when compared to the manufacturing industry. In response, many contracting companies adopted and implemented management strategies to improve quality. One of management approach that can be used to achieve continuous quality improvement is Total Quality Management (TQM). The purpose of TQM in the construction industry is to reduce production costs, thereby increasing competitiveness. Implementation of TQM requires a fundamental change by changing the culture, processes, strategies, and beliefs in a company. This quality orientation is the key to customer satisfaction and business practices. Quality Culture is a part of organizational culture related to habits, beliefs, values and morals, and behavior to improve quality. Quality Culture can also be defined as an organizational culture oriented to quality in every activity undertaken. The concept of TQM and Quality Culture is a holistic approach in the development of the construction industry to create products without defects and without doing additional work. Previous contractor competitiveness studies emphasized tender prices and relatively ignored evaluations of contractor performance attributes. The most popular mechanism for awarding contracts to contractors is still price competitiveness. However, it has been recognized that high quality service cannot be achieved if the lowest tender is accepted which results in the need to move from "lowest price wins" to "multi-criteria selection" in the selection process. In Indonesia, contractor companies are generally weak in many ways, including inefficient management, limited funds and technology, and less competent human resources. This will cause contractors in Indonesia to experience great difficulties in facing competition with foreign contractors. The increasing global competition which then makes contracting companies in Indonesia must adopt TQM and Quality Culture as one of the strategies to always make continuous improvements so as to contribute to the company's competitive advantage and performance. An alternative strategy is needed for Indonesian contracting companies to compete with foreign contractors. A strategy and a framework to help develop strategic business management. The framework is the result of the implementation of TQM and Quality Culture, because TQM can be seen as a strategy that improves economic conditions and helps companies achieve competitive advantage."

"Penelitian ini bertujuan untuk menguji pengaruh praktik pajak internasional terhadap tax avoidance serta pengaruh langsung dan tidak langsung terhadap kualitas laba. Penelitian ini juga menambahkan peran manajemen resiko pajak dan corporate governance dalam hubungan tersebut. Penelitian ini menggunakan data panel balance atas perusahaan multinasional di negara ASEAN–4, untuk tahun pengamatan dari 2010 sampai dengan 2016. Hasil penelitian menunjukkan bahwa praktik pajak internasional dapat meningkatkan besaran penghindaran pajak dan menurunkan kualitas laba. Sebaliknya manajemen resiko pajak dan corporate governance menunjukkan semakin memperkuat pengaruh praktik pajak internasional terhadap tax avoidance dan memperlemah pengaruh praktik pajak internasional terhadap kualitas laba.

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This study aims to examine the effect of international tax practices on tax avoidance as well as direct and indirect effects on earnings quality. This study also adds the role of tax risk management and corporate governance in this relationship. This study uses panel balance data on multinational companies in ASEAN-4 countries, for the observation year from 2010 to 2016. The results show that international tax practices can increase the amount of tax avoidance and reduce the quality of earnings. On the contrary, tax risk management and corporate governance have shown to strengthen the influence of international tax practices on tax avoidance and to weaken the effect of international tax practices on earnings quality"

"Di era pembangunan saat ini, pelaksanaan proyek konstruksi dan infrastuktur sedang marak, yang menuntut perusahaan dalam industri untuk meningkatkan kinerjanya. Dalam upaya meningkatkan kinerja dan menciptakan efisiensi pada perusahaan di industri konstruksi dan infrastruktur khususnya BUMN, pemerintah Indonesia mengeluarkan kebijakan untuk dilakukannya implementasi Enterprise Resource Planning (ERP). Tujuan dari Penelitian ini adalah untuk melakukan evaluasi hasil implementasi Enterprise Resource Planning terhadap peningkatan kinerja proses bisnis pada salah satu BUMN konstruksi dan Infrastruktur. Analisis Peta Proses Bisnis sebelum dan setelah Implementasi ERP, dan Survey dilakukan untuk mengevaluasi kinerja dari proses bisnis pengelolaan biaya usaha di perusahaan hasil implementasi ERP. Kriteria Evaluasi dikembangkan berdasarkan empat dimensi kinerja proses bisnis yaitu waktu, biaya, kualitas dan fleksibilitas. Hasil analisis proses bisnis dan survei mengindikasikan bahwa implementasi ERP telah memberikan dampak positif terhadap kinerja proses bisnis, namun ditemukan adanya kelemahan yang dirasakan user dalam implementasinya. Melalui penelitian ini, peluang perbaikan teridentifikasi untuk membantu perusahaan membuat keputusan dalam mengimplementasikan ERP dengan lebih baik

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In this development era, many construction & infrastructure projects are being held all over the world, that requires company in the industry to improve their performances. Furthermore, in an effort to increase performances and finally create efficiency, The Indonesian Government issues policy that directs the construction & infrastructure companies especially State-Owned Enterprise’s (SOE’s) to implement Enterprise Resource Planning (ERP). The purpose of this research is to evaluate the results of ERP implementation towards the business process performances improvement in one of the constructions & infrastructure SOE which has a crucial role in the establishment of the Trans Sumatera Toll Road Megaproject in Indonesia. Analysis of business process before and after implementation is carried out as well as the survey to evaluate the performances of expenditure management business process in the company after the ERP implementation. The evaluation criteria are developed based on the four dimensions of Business Process Performance, which is time, cost, quality and flexibility. The results from the study indicate that ERP Implementation has given positive effect toward business process performance improvement, while there are still some weak points in the implementation. Due to this research, opportunities for improvement are identified to support company in making decision for better ERP implementation."

"Penelitian ini dilakukan bertujuan untuk memberikan rekomendasi perancangan pengembangan atau penyempurnaan sistem informasi yang saat ini digunakan oleh PT. Bank XYZ, Tbk., sehingga siklus keuangan dan pengeluaran dapat dikelola dengan efektif dan efisien oleh Manajemen Bank. Metode penelitian yang digunakan adalah metode kualitatif dengan lebih menekankan pada aspek pendalam data untuk mendapatkan kualitas dari penelitian yang dilakukan. Hasil penelitian menyimpulkan bahwa sistem informasi Spend Management System (SMS) adalah usulan perancangan yang dapat digunakan untuk mengintegrasikan proses penganggaran, pengadaan dan penerimaan barang dan/atau jasa dan pembayaran, termasuk mengintegrasikan transaksi non pembayaran seperti pengelolaan beban akrual, status uang muka dan kas kecil dengan pembayaran terkait. Usulan perancangan sistem informasi SMS ini menggantikan proses permohonan persetujuan pembayaran dari semula menggunakan kertas dan dibutuhkan tanda tangan basah menjadi paperless melalui sistem tersebut, termasuk memberikan informasi terkini status setiap proses dan persetujuan yang dilewati.

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The aim of this research is to provide a recommendation of system design to develop or enhance existing information system that being used by PT. Bank XYZ, Tbk., thus financial cycle and expenditure can be managed effectively and efficiently by the Bank Management. This research is using qualitative method approach and emphasize data. The research method used is a qualitative method with more emphasis on deepening aspects of the data to get the quality of the research conducted. The results of the study concluded that the Information System Management System (SMS) is a system design that can be used to integrate the budgeting process, procurement and receipt of goods and/or services and payments, including integrating non-payment transactions such as accrual expense management, cash in advance status and petty cash that related to its payments. The proposed design of the SMS information system replaces the process of requesting payment approval from paper and requires a wet signature to be paperless through the system, including providing up-to-date information on the status of each process and approval passed."

"Tesis ini menjelaskan tentang peningkatan efektivitas manufaktur automobile terkait fenomena kegagalan kualitas dan performa mesin produksi. Perusahaan automobile merupakan salah satu industri yang banyak berdiri di berbagai negara. Hal ini dikarenakan automobile merupakan produk transportasi yang banyak dipakai baik untuk tujuan pengangkutan manusia maupun barang. Kualitas produk automobile yang buruk berdampak pada keselamatan pengguna, biaya pengeluaran tambahan, dan nama baik merk yang akan jatuh. Kemudian performa mesin produksi yang buruk akan mengganggu produktivitas internal sehingga akan berpengaruh terhadap kestabilan profit industri.Salah satu faktor penyebab kegagalan kualitas engine adalah pada saat proses pembersihan komponen engine sebelum perakitan. Permasalahan kualitas washing component pada manufacture engine assembling adalah proses washing yang belum efektif dikarenakan performa washing machine abnormal yang disebabkan aktivitas analisis predictive maintenance yang masih belum optimal, dan metode monitoring kualitas temperature water chemical 1x / hari sehingga tidak bisa mendeteksi abnormal kondisi water chemical yang berpotensi produk kualitas buruk akan flow out.Development SCADA system akan berfokus dalam dua hal yakni monitoring & control kualitas temperature water chemical dan monitoring equipment sebelum abnormal (predictive maintenance) secara real time. Metode monitoring & control dilakukan secara otomatis dengan menggunakan sensor sebagai pengambilan data, Programable Logic Controller sebagai Remote Terminal Unit kemudian data akan dikirim ke server melalui komunikasi CC-Link IE Field dan nantinya akan di rekam dan dianalisa melalui display SCADA. Kemudian akan dilakukan analisis investasi menggunakan break even Point (BEP) sebagai pertimbangan investasi dalam proses bisnis. Hasil dari penelitian dengan mengoptimalkan kualitas temperature water chemical dan performa mesin menggunakan SCADA system adalah efektif dengan kegagalan kualitas tidak terjadi dan performa mesin washing meningkat 96,2%.

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This thesis presents ways to increase the effectiveness of automobile manufacturing related to the phenomena of quality failure and production machine performance. Automobile companies are one of the many industries that exist in various countries. This is because automobiles are transportation products that are widely used both for the purpose of transporting people and goods. Poor-quality automobile products have an impact on user safety, Additional expenses, and brand reputation. Then the poor performance of production machines will disrupt internal productivity so that it will affect the stability of industrial profits.

One of the factors causing engine quality failure occurs during the cleaning process of engine components before assembly. The problem with the quality of washing components in manufacturing engine assembling is that the washing process is not yet effective due to abnormal washing machine performance caused by predictive maintenance analysis activities that are still not optimal, and the method of monitoring the quality of water chemical temperature 1x/day means that it cannot detect abnormal water chemical conditions that have the potential to lead to bad quality products.

The development of the SCADA system will focus on two things, namely monitoring and controlling the quality of water's chemical temperature and monitoring equipment before it becomes abnormal (predictive maintenance) in real time. The monitoring and control method is carried out automatically by using sensors for data retrieval and a Programmable Logic Controller as a Remote Terminal Unit. Then, data will be sent to the server via CC-Link IE Field Communication and will later be recorded and analyzed through the SCADA display. Then an investment analysis will be carried out using a break-even Point (BEP) as an investment consideration in business processes. The results of research show that optimizing the quality of temperature, water, chemicals, and engine performance using the SCADA system is effective, with quality failures not occurring and machine performance of washing process increasing by 96.2%."

"Upaya mengimbangi peningkatan kebutuhan terhadap SDM Kesehatan adalah melalui peningkatan pendidikan. Pendidikan tinggi merupakan lanjutan pendidikan dari tingkat menengah, dimana sumber daya yang dihasilkan sudah semestinya memiliki kualitas/mutu yang sanggup bersaing di dunia kerja. Institusi pendidikan kesehatan dapat secara efektif membantu mengurangi prevalensi perilaku kesehatan berisiko di kalangan mahasiswa dan memiliki pengaruh positif pada kinerja akademik mahasiswa. Mutu pendidikan mengandung tiga komponen penting yaitu kualitas luaran, kualitas cara/proses penyampaian, dan daya tarik khusus/citra umum institusi, ketiga dimensi tersebut dapat dijabarkan ke dalam banyak dimensi butir mutu. Akreditasi BAN-PT terhadap STIKES PHI untuk Jurusan S1 Kesehatan Masyarakat berdasarkan Keputusan BAN-PT No: 031/BAN-PT/Ak-XIV/S1/X/2011 memiliki peringkat C dengan nilai 250 (BANPT, 2011). Jurusan D3 Keperawatan belum terakreditasi BAN-PT dan hanya memiliki akreditasi dari Dinas Kesehatan dengan nilai B. Hal ini disebabkan sistem manajemen mutu belum terintegrasi dimana tidak ada komunikasi data dan koordinasi antar unit, sehingga monitoring dan evaluasi internal (monevin) kurang berjalan. Tujuan studi ini untuk membangun model sistem informasi manajemen mutu (SIMM) berbasis administrasi akademik. Studi menggunakan pendekatan kualitatif dengan metode pengembangan SDLC dengan pendekatan RAD yaitu system prototyping. Penelitian dilakukan di STIKES PHI, melibatkan Mahasiswa, Dosen, Ketua STIKES, Unit Akademik, Unit Kemahasiswaan, Unit Keuangan dan Kepegawaian, Unit Penjaminan Mutu. Hasil penelitian yaitu adanya masalah input, proses dan output. SDM, sarana dan alat serta sistem informasi yang kurang memadai turut menjadi penyebab terhambatnya manajemen mutu. Aplikasi SIMM dirancang berbasis administrasi akademik untuk kecepatan akses dan menyediakan informasi, alat bantu monevin mutu STIKES. Desain SIMM memberikan kemudahan pada input, proses dan output secara otomatis dengan cepat dan tepat dimana through put time dari entry, proses dan reporting berkurang sampai > 80%. Desain SIMM menghasilkan data backup borang akreditasi BAN-PT, dimana data backup merupakan butir-butir borang akreditasi yang diakomodir yaitu Standar 3, Standar 4, Standar 5, Standar 6, dan Standar 7 dengan pemilihan variabel yang dapat dikuantifikasi.

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Efforts to compensate for the increased demand for health human resources is through increased education. Higher education is the education of advanced secondary level, where resources are produced should have the quality that can compete in the working world. Health education institutions can effectively help reduce the prevalence of health-risk behaviors among students and have a positive influence on students' academic performance. Quality of education contains three important components of quality outcomes, quality way or delivery process, and the special attraction or general institutional image, the third dimension can be translated into many dimensions of quality grain. BAN-PT accreditation against STIKES S1 PHI to the Department of Public Health Decree No. BAN-PT: 031/BAN-PT/Ak-XIV/S1/X/2011 has a rating of C with a value of 250 (BAN-PT, 2011). Diploma of Nursing majors have not been accredited by BAN-PT and only has accreditation from the Department of Health with grade of B. This is due to the quality management system has not been integrated where there is no data communication and coordination between the units, so that the internal monitoring and evaluation (Monevin) walk less.

The purpose of this study to establish a quality management information system model (SIMM)-based on academic administration. The study used a qualitative approach to SDLC development method with the RAD approach of system prototyping. The study was conducted in STIKES PHI, involving students, lecturers, STIKES Chairman, Academic Unit, Student Affairs Unit, Finance and Personnel Unit, Quality Assurance Unit. The result is a problem input, process and output. Human resources, facilities and equipment, and inadequate information systems has contributed to the delays in quality management. SIMM application is designed to speed access to academic administration and provide information, tools of quality Monevin of STIKES. SIMM is designed to provide convenience to input, process and output automatically quickly and precisely where the through put time of entry, processing and reporting decreases by> 80%. SIMM design produces a data backup BAN-PT accreditation forms, where data backup is a grain of accreditation forms that accommodated the Standard 3 Standard 4 Standard 5 Standard 6 Standard 7 and the selection of variables that can be quantified."