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Journal : Jurnal Visi Manajemen (JVM)

Transformasi Organisasi untuk Meningkatkan Kreativitas Produk dan Inovasi Layanan Ngadi Permana; Ruslaini Ruslaini; Muhammad Rizal
Jurnal Visi Manajemen Vol. 10 No. 3 (2024): Jurnal Visi Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/jvm.v10i3.525

Abstract

This study aims to analyze the relationship between big bath accounting, corporate governance, and information asymmetry on audit fees through a qualitative literature review approach. Big bath accounting, a practice of manipulating earnings by reducing profits in one period to boost profits in the subsequent period, is known to increase audit risks, which subsequently leads to higher audit fees. Strong corporate governance is believed to mitigate the negative impact of this practice by providing more effective internal controls and reducing the level of information asymmetry. Low information asymmetry between management and shareholders reduces the auditor's uncertainty regarding the quality of financial statements, which can help lower audit fees. This study reviews recent literature on the relationship among these three variables, comparing findings from previous studies to provide a deeper and more comprehensive understanding. The study's findings suggest that good corporate governance and high levels of transparency play an important role in reducing audit fees caused by big bath accounting practices and information asymmetry. These findings are expected to contribute to the development of more effective governance policies that enhance financial transparency and control audit costs.
Kajian Literatur Adopsi Cloud Computing pada UMKM : Perspektif Strategis dan Dinamika dalam Satu Dekade Ruslaini Ruslaini; Eka Wahyu Kasih; Seger Santoso
Jurnal Visi Manajemen Vol. 10 No. 3 (2024): Jurnal Visi Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/jvm.v10i3.526

Abstract

This study examines the adoption of cloud computing in Small and Medium Enterprises (SMEs) with a focus on analyzing trends, theories, and factors influencing adoption during the period from 2011 to 2020. Using a systematic literature review approach, this research analyzes 76 articles published during this period, aiming to provide a deeper understanding of data analysis techniques, cloud computing services commonly studied, and key factors driving or hindering adoption. The findings reveal that the most frequently used analysis techniques are Partial Least Squares Structural Equation Modeling (PLS-SEM) and interpretative analysis. The most analyzed cloud computing service is Software as a Service (SaaS), while the primary factor driving adoption is cost savings. This study also identifies that the majority of studies are not based on clear theoretical frameworks, and research has been predominantly focused in the Asian region. The findings offer insights for future research on developing cloud computing implementation in SMEs, as well as factors to consider in accelerating the adoption of this technology among SMEs globally.
Co-Authors A. Sigit Pramono Hadi Abdillah, Satria Yuda Abdul Rahman Abizar Abizar Abizar AGUS KURNIA Agustinus, Rendy Amalia, Yessica Amir Mukhlis Andrew Subhana Anggoro Sugeng Ardana, Pitharia Ariesta, Tierza Aryadita, Bimo Putra Asban, Asban Aslan, La Ode Muhammad Benardi Budi, M. Wahid Setio Cahyatih Kumandang Chandra Purnama, Chandra Choirunnisak, Choirunnisak Dadang Irawan Daniel Happy Putra Derren Christof Wilson Diajeng Herika Hermanu Dwi Aprilia, Sabrina Eka Wahyu Kasih Eri Kusnanto Ernawati Ernawati F Fatimah, F Fadilla, Fadilla Farah Qalbia Firnanda, Riska Frisella, Ella Gozali, Luthfi Grace Yulianti Heri Sutopo Iba, Wa Indriana, Nova Iskandarsyah, Egastia Lazuardie Jumianti, Jumianti Kafiden Langsar Waruwu Kasmin, Rosmida La Ode Baytul Abidin Liana Ependi, Zelsy Manovri Yeni Mawardi Megawatie, Megawatie Mohamad Chaidir Mohammad Chaidir Muhammad Fillah Muhammad Idris Muhammad Rizal MUHAMMAD RIZAL Munawir Munawir Nasutiah Nasutiah Ngadi Permana Nina Ramadhani Wulandari Nofita, Nofita Noor Islahudin, Ahmad Perwitasari, Malida Praningsih, Tati Pribadi, Bhakty Abda Purba, John Tampil Ramadhani W, Nina Ramdhani W, Nina Rina Amelia Riska, Cut Rizki Ramdanti, Elma Rohana Rinjani Manurung, Ully Romadan, Gilang Royan Mustofa, Muhammad Rudy Haryanto S Sumarno Sahala Harahap Sari, Lidya Sekar Seger Santoso Shinta Amelia Siti Masitah Sri Utami Nurhasanah Sulistiani Sulistiani, Sulistiani Tanti Sugiharti Ulil Albab Ulil Albab Wahyu Wulandari Wara, Zahratul Wulandar Abizari, Nina Ramadhani Yessica Amelia Yumerza, Revi Zaenal Arifin