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All Journal Jurnal Widya Manajemen & Akuntansi Gadjah Mada International Journal of Business JAM : Jurnal Aplikasi Manajemen Journal of Indonesian Economy and Business INDONESIAN JOURNAL OF PHARMACY Majalah Farmaseutik Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Jurnal Bisnis dan Akuntansi Global Financial Accounting Journal The Indonesian Journal of Accounting Research Indonesian Capital Market Review ABIS: Accounting and Business Information Systems Journal
Jogiyanto Hartono
Faculty Economics And Business, Universitas Gadjah Mada, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Medicine & Pharmacology

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The Formation of Rational and Irrational Behaviors in Risky Investment Decision Making: Laboratory Experiment of Coping Theory Implication in Investors’ Adaptation Model Wendy, Wendy; Asri, Marwan; Hartono, Jogiyanto
The Indonesian Capital Market Review Vol. 4, No. 2
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study analyzes the stock investor's rational and irrational behavior formation through Investor's Adaptation model. Hypotheses testings were conducted by manipulating four market conditions using between-subject experimental design. The results supported the hypotheses proposed in this study. When given treatment one (opportunity-high control), investors tended to adapt the profit maximizing strategy (rational). Meanwhile, when given treatment two (opportunity-low control), three (threat-high control) and four (threat-low control), they tended to adapt the profit satisfying strategy (rational-emotional), bad news handling strategy (emotional-rational), and self-preserving strategy (irrational) respectively. The application of rational strategies are intended to obtain personal benefits and profit, while adapting irrational strategy is intended to recover emotional stability and reduce some other tensions. Another finding showed that for the investors, the relatively irrational decision formation was "harder" than that of rational.
Evaluasi Penerapan Tata Kelola Teknologi Informasi (TI) Menggunakan Framework Cobit 2019 (Studi Kasus pada Perguruan Tinggi Harapan Maju) Annisya Fitri; Jogiyanto Hartono M
ABIS: Accounting and Business Information Systems Journal Vol 11, No 3 (2023): August
Publisher : Master in Accounting Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/abis.v11i3.86440

Abstract

Penelitian ini memiliki tujuan untuk menganalisis penerapan tata kelola TI yang berfokus pada sistem keamanan informasi dan analisis risiko TI di Perguruan Tinggi Harapan Maju dengan menggunakan framework COBIT 2019. Adapun metode penelitian yang digunakan ialah metode campuran dengan pendekatan sekuensial, pendekatan sekuensial merupakan pendekatan yang pelaksanaan pengumpulan datanya tidak secara bersamaan antara kuantitatif dan kualitatif, proses analisis data juga dilaksanakan bertahap. Tujuan keseluruhan dari desain ini adalah agar data kualitatif dapat membantu menjelaskan secara detail hasil kuantitatif. Prosedur yang umum dilakukan adalah mengumpulkan data survei, menganalisis data, dan kemudian menindaklanjuti dengan wawancara kualitatif untuk membantu menjelaskan tanggapan survei. Berdasarkan hasil pengolahan data ditemukan bahwa penggunaan aplikasi e-learning dan Silam di Perguruan Tinggi Harapan Maju saat ini sudah memberikan penciptaan nilai sehingga terjadi peningkatan efisiensi. Tingkat kapabilitas yang dicapai pada management objective EDM 03 dan DSS 05 yaitu level 1 (initial process) serta APO 13 mencapai tingkat kapabilitas pada level 0 (incomplete process). Jika dibandingkan dengan tingkat kapabilitas yang seharusnya, maka terdapat kesenjangan 2 sampai 4 level yang menunjukkan penerapan tata kelola TI di Perguruan Tinggi Harapan Maju dikategorikan sebagai penerapan yang rendah. Penelitian ini memberikan kontribusi terhadap pentingnya evaluasi tata kelola TI pada suatu organisasi yang sudah menerapkan TI, tata kelola memberikan informasi terkait kondisi TI saat ini dan mengarah kepada keselarasan antara TI dan tujuan organisasi. Penelitian ini menggunakan objek penelitian perguruan tinggi karena saat ini mereka belum memahami pentingnya tata kelola TI dalam ruang lingkup perguruan tinggi.
Pemilihan Virtual Hotel Operator: Metode Analytic Hierarchy Process (AHP) (Airbnb dan RedDoorz) Arsita Leni Sefindri; Jogiyanto Hartono M
ABIS: Accounting and Business Information Systems Journal Vol 11, No 3 (2023): August
Publisher : Master in Accounting Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/abis.v11i3.86441

Abstract

Penelitian ini bertujuan untuk menguji metode Analytical Hierarchy Process (AHP) dalam menentukan kriteria utama dalam pemilihan virtual hotel operator pada pengguna Airbnb dan RedDoorz; dan menguji metode analytical hierarchy process dalam menentukan alternatif utama dalam pemilihan virtual hotel operator pada pengguna Airbnb dan RedDoorz. Hasil penelitian ini menunjukkan bahwa kriteria utama pemilihan virtual hotel operator dengan menggunakan metode Analytical Hierarchy Process (AHP) ialah kriteria price memiliki prioritas tertinggi dengan nilai bobot sebesar 0,246, diikuti dengan kriteria usability 0,244, kriteria trust 0,239, kriteria information quality 0,151 dan terakhir memiliki nilai bobot terendah ialah kriteria customer relationship sebesar 0,119. Alternatif Airbnb mendapatkan prioritas tertinggi yang dipilih pengguna virtual hotel operator dengan nilai bobot sebesar 0,638 dan RedDoorz mendapatkan perolehan nilai bobot sebesar 0,362.
THE EFFECT OF FAMILY OWNERSHIP ON PROFIT AND PERFORMANCE COMPANY MANAGEMENT: BASED ON THE THEORY OF STEWARDSHIP Andayani, Wuryan; Hartono, Jogiyanto; Supriyadi, Supriyadi; Miharjo, Setiyono
Jurnal Aplikasi Manajemen Vol. 16 No. 2 (2018)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (166.998 KB) | DOI: 10.21776/ub.jam.2018.016.02.17

Abstract

This study examines the relationship between family ownership of a company and its implications for earnings quality. In the family ownership, the family can affect the quality of earnings that are reported in two ways, namely through the entrenchment and the alignment effect. Earnings are managed opportunistically shows a low earnings quality. Whereas the influence of alignment shows a high quality where earnings are not managed opportunistically. The study also examines if the family ownership has a positive effect on company performance. There are five factors that affect innate accruals quality, namely the company size, the standard deviation of operating cash flows, the standard deviation of sales, duration of operating cycles, and negative earnings. Quality of accruals consists of accruals that reflect economic conditions and accruals that reflect managerial choices. This study shows that family-owned companies in Indonesia do not perform earnings management opportunistically. Earnings management used is the one that is in line with the company's business model, company industrial environment and economic conditions as represented by innate accruals. This suggests that family ownership has an earnings quality and shows an alignment of interest between the company management and the owners. Thus the alignment of the interests lends support to the stewardship theory.
Co-Authors . Sujoko ., Satibi Abd Hamid Habbe Achmad Djunaedi Achmad Djunaedi Achmad Fudholi Ainun Na′im Ainun Na’im Almilia, Luciana Spica Almilia Anak Agung Gede Sugianthara Annisya Fitri Arsita Leni Sefindri Bambang Hartadi Bambang Riyanto BAMBANG RIYANTO LS Bandi Bandi Dedhy Sulistiawan Dedhy Sulistiawan Dewi Ratnaningsih Dewi Ratnaningsih Dewi Ratnaningsih Dewi Ratnaningsih Doddy Setiawan Eduardus Tandelilin Eko Suwardi Ertambang Naharto Ertambang Nahartyo FIRMAN PRIBADI fitrijanti, TetTet Fudholi, Achmad Hani Handoko Hani Handoko Hargo Utomo Hari Kusnanto Heni Pujiastuti JONI JONI Junaidi Junaidi _ Khiyarunnas Khiyarunnas Kusnanto, Hari Lindrianasari Luciana Spica Almilia Mamduh M. Hanafi Mamduh M. Hanafi Marwan Asri Nofie Iman Novi Indriana Soepratikno Satibi Satibi Setiyono Miharjo Setiyono Miharjo SETIYONO MIHARJO Setiyono Setiyono Setiyono Setiyono Slamet Sugiri Sri Wahyuni Sri WAHYUNI Sri Wahyuni Sumiyana Sumiyana Sumiyati Sumiyati SUMIYATI SUMIYATI Supriyadi . Supriyadi Supriyadi Syaiful Ali Triyono Triyono Wahyu Anggraini Wahyuni Reksoatmodjo Wahyuni Reksoatmodjo Wendy Willy Abdillah Willy Abdillah Wuryan Andayani Zainuddin Zainuddin Zaki Baridwan Zaki Baridwan