LICENSING ACCOUNTING EVALUATION ONLINE SINGLE SUBMISSION
(Study On DPMPTSP Kabupaten Blitar)
Abstract
Information and communication technology that is growing rapidly now influences the bureaucracy to utilize information technology as a means of improving the implementation of business acceleration. Through this online integrated Online Single Submission (OSS) licensing service, it is able to shorten the service time and making business licenses applied by Blitar DPMPTSP according to the mandate of Government Regulation Number 24 of 2018.The purpose of this study is to evaluate the Online Single Submission (OSS) licensing accounting system at DPMPTSP Blitar Regency. The research method used by researchers is qualitative descriptive with resource persons licensing officials. The results of the study confirm that there are still obstacles regarding the lack of public understanding of business licensing through Online Single Submission (OSS) so that there is a need for socialization and overall assistance to the community and related institutions.
References
Al Fatta, Hanif. 2009. Analisis dan Perancangan Sistem Informasi Keunggulan Bersaing Perusahaan dan Organisasi Modern. Yogyakarta: Andi.
Baridwan, Zaki. 2008. Sistem Akuntansi Penyusunan Prosedur dan Metode. Edisi ke-5. Yogyakarta: BPPE.
Dunn, William N. 2013. Pengantar Analisis Kebijakan Publik. Yogyakarta: Gadjah Mada University Press.
Kadir, Abdul. 2002. Pengenalan Sistem Informasi. Yogyakarta: Andi Offset.
Kertahadi. 2007. Sistem Informasi Manajemen. Jakarta: PT. Pustaka Binaman Pressindo.
Komariah dan Djaman Satori. 2011. Metode Penelitian Kualitatif. Bandung: Alfabeta.
Mahatmyo, Atyanto. 2014. Sistem Informasi Suatu Pengantar. Edisi 1, Cetakan ke-1. Yogyakarta: CV. Budi Utama.
Mulyadi. 2013. Sistem Akuntansi. Edisi 3, Cetakan ke-4. Jakarta: Salemba Empat.
Moleong, J Lexy. 2012. Metodelogi Penelitian Kualitatif. Bandung: Remaja Rosdakarya.
Nugroho, Widjajanto. 2009. Sistem Informasi Akuntansi. Jakarta: Erlangga.
Pasolong, Harbani. 2013. Metode Penelitian Administrasi Publik. Bandung: Alfabeta.
Pemerintah Indonesia. 2006. Permendag No. 24 Tahun 2006 tentang Pedoman Penyelenggaraan PTSP. Jakarta: Sekretariat Negara.
Pemerintah Indonesia. 2018. Peraturan Pemerintah N0. 24 Tahun 2018 tentang Peluncuran OSS. Jakarta: Menko Bidang Perekonomian.
Purnamasari, Evita, P. 2015. Panduan Menyusun Standard Operating Procedure (SOP). Yogyakarta: Kobis.
Romney, Marshall B dan Paul John Steinbart. 2017. Sistem Informasi Akuntansi. Edisi ke-13. Jakarta: Salemba Empat.
Soemohadiwidjojo. 2014. Prosedur Akuntansi. Jakarta: Indeks.
Subagyo, Joko. 2011. Metode Penelitian
Dalam Teori Dan Praktik. Jakarta: Rineka Cipta.
Subarsono, AG. 2016. Analisis Kebijakan Publik Konsep, Teori dan Aplikasi. Yogyakarta: Pustaka Belajar.
Sinambela, Poltak. 2010. Reformasi Pelayanan Publik Teori Kebijakan dan Implementasi. Jakarta: Bumi Aksara.
Sugiyono. 2017. Metode Penelitian Kuantitatif Kualitatif dan R & D. Bandung: Alfabeta.
Sulistyo, Basuki. 2010. Sistem informasi. Bandung: Graha Ilmu.
Supriyati. 2011. Metodologi Penelitian. Bandung: Labkat Press.
Susanto, Azhar. 2008. Sistem Informasi Akuntansi. Jakarta: Gramedia.
Copyright (c) 2020 JOSAR (Journal of Students Academic Research)
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish in this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
