Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal JURNAL TEKNOLOGI DAN OPEN SOURCE Akurasi : Jurnal Studi Akuntansi dan Keuangan
Dedhy Sulistiawan
Unknown Affiliation
Computer Science & IT Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Bagaimana Pendanaan Utang Menstimulasi Manajemen Laba ? Grace; Dedhy Sulistiawan
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 4 No 1 (2021): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Juni 2021
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v4i1.74

Abstract

Penelitian ini berupaya mengevaluasi pengaruh pendanaan utang dan manajemen laba, serta dampak dari keberadaan KAP besar terhadap kontrak perjanjian utang dan manajemen laba. Dengan menggunakan sampel perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2017-2019, studi ini menunjukkan bukti bahwa pendanaan utang berpengaruh negatif terhadap manajemen laba pada perusahaan rugi. Hal ini mengindikasikan bahwa pada perusahaan rugi dan berutang banyak akan diawasi oleh pemberi pinjaman sehingga tindakan manajemen laba akan tereduksi. Keberadaan KAP besar ternyata juga mempengaruhi relasi antara pendanaan utang dan manajemen laba. Temuan riset ini berkontribusi pada teori akuntansi positif, secara spesifik pada hipotesis perjanjian utang.
HEURISTIC THINKING ON DATA VISUALIZATION BASED ON DASHBOARD CASE STUDIES AT NATIONAL HOSPITAL SURABAYA R Hendarto Oktavianus; Dedhy Sulistiawan
JURNAL TEKNOLOGI DAN OPEN SOURCE Vol. 4 No. 1 (2021): Jurnal Teknologi dan Open Source, June 2021
Publisher : Universitas Islam Kuantan Singingi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36378/jtos.v4i1.1311

Abstract

Dashboard-based data visualization has various information is an option for presenting data is expected to support decision making. The ease of the dashboard isn't perfect, but it also has weakness. The nature of heuristic thinking makes users behave inconsistent with the rational decision-making process tobe an important issue. This study was conducted to explain the heuristic thinking behavior phenomenon from dashboard-based data visualization in the decision-making process. A qualitative approach is used with procedures and data collection based on interview techniques, observation and literature study. Data were observed from the National Hospital, Surabaya. The result is there is a bias in seeing data in a visual form, someone will tend to simplify the decision-making process. The contribution of this study is heuristic thinking on dashboard-based data visualization which can lead users to make irrational decisions.
Co-Authors Grace R Hendarto Oktavianus