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All Journal Seminar Nasional Aplikasi Teknologi Informasi (SNATI) Jurnal Manajemen dan Bisnis Sriwijaya CommIT (Communication & Information Technology) Journal of Economics, Business, & Accountancy Ventura Binus Business Review MITRA: Jurnal Pemberdayaan Masyarakat Atma Jaya Accounting Reseach (AJAR) Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Media Riset Akuntansi Auditing & Informasi
Weli Imbiri
Universitas Katolik Indonesia Atma Jaya Jakarta
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Mathematics Public Health Social Sciences Other

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The Balanced Scorecard Approach to Assess the Influence of ERPS and SCM Usage with Strategic Alignment as a Moderator Weli Weli
Binus Business Review Vol. 9 No. 3 (2018): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v9i3.4612

Abstract

The purpose of this research was to examine whether the Enterprise Resource Planning System (ERPS) usage by Indonesian companies affected the firm performance based on the balanced scorecard approach directly or moderated by strategic alignment. This research also assessed the performance between companies that applied ERPS with Supply Chain Management (SCM) and the companies applying ERPS without SCM. Data collection was conducted from October 2010 to April 2011 using questionnaires sent to respondents by e-mail and directly to the company. The sampling method used was convenience sampling by visiting companies in the survey. The final number of samples were 63 companies. Data analysis was conducted by using Structural Equation Model (SEM). The results show that ERPS usage directly affects firm performance as measured by the balanced scorecard that includes financial perspective, customer perspective, internal process perspective, and learning and growth perspectives. Moreover, the strategic alignment has been proven as a moderating variable in the relationship between ERPS usage and the firm performance. Finally, the modules addition such as SCM significantly affects the firm performance.
Optimizing the Use of Microsoft Excel for Employees' Administrative Tasks at Le Premier Hotel Kota Deltamas, Cikarang Weli Weli; Rilo Pambudi; Esther Meilia; Daniel Joshua
MITRA: Jurnal Pemberdayaan Masyarakat Vol 5 No 1 (2021): MITRA: Jurnal Pemberdayaan Masyarakat
Publisher : Institute for Research and Community Services

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/mitra.v5i1.1347

Abstract

This community service activity was motivated by the needs of the employees at Le Premier Hotel, Kota Deltamas, Cikarang. They are mostly unfamiliar with Microsoft Excel and do not use it for data processing and completing their daily tasks. Microsoft Excel is an automated data processing application that can be used for various administrative purposes, from simple to complex ones. Forty employees of Le Premier Hotel participated in this program. Preliminary analysis results show that only a few employees can use Microsoft Excel while the ability to use this application is needed as the work volumes and the timeline for finishing the increase of the work. This activity aims to train the employees at Le Premier Hotel Kota Deltamas, Cikarang on how to use Microsoft Excel in completing their daily tasks. With this, it is hoped that they could complete their work more quickly and more accurately which will improve their work performance and skill. The method adopted in implementing this community service program is tutoring and hands-on training of Microsoft Excel using a computer or a laptop. The results are positive, i.e. adding knowledge and skills of how to use some basic operations for report preparation needs. The activities ran smoothly as scheduled. In addition, the activity was easily and comfortably held because all the participants had a laptop provided by the Le Premier Hotel Kota Deltamas, Cikarang. The participants claimed that this community service program has benefited them, and expected to get more advanced training to improve their capabilities in using Microsoft Excel and to facilitate them in completing their tasks.
E-learning Acceptance Model in a Pandemic Period with an Expansion to the Quality of Work Life and Information Technology Self-Efficacy Aspects Weli Weli; Julianti Sjarief
CommIT (Communication and Information Technology) Journal Vol. 16 No. 2 (2022): CommIT Journal
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/commit.v16i2.8145

Abstract

The research is inspired by the COVID-19 pandemic which affects face-to-face learning and leads to the e-learning system. However, educational institutions and related parties are not prepared for this sudden change. So, it is interesting to research the students’ intentions related to learning during the pandemic in the framework of the Technology Acceptance Model (TAM). Specifically, the research aims to analyze the acceptance and satisfaction model of e-learning users amid the pandemic. The proposed model that predicts student intentions and satisfaction with e-learning is an expanded TAM with factors such as quality of work life and information technology self-efficacy. The research provides empirical evidence related to the quality of work balance and the ability to use information technology related to e-learning access, in addition to other factors in the TAM. The data are collected by distributing online questionnaires with a snowball sampling model. The sample includes students who voluntarily fill out the questionnaire from various Indonesian universities. Then, the structural equation model processes the data using a Partial Least Square (PLS) approach and analyzes it through the SmartPLS3 program. The results show that the variables of quality of work life and information technology self-efficacy, such as computers, the Internet, and communication, can explain the acceptance of elearning models, especially during a pandemic. As an implication of the results, the teachers should focus on elearning designs that facilitate access to learning material and student-teacher interactions to attract intentions and increase students’ satisfaction in using e-learning.
TINJAUAN TEORITIS TENTANG MIGRASI PENDEKATAN RELASIONAL DATABASE KE PENDEKATAN OBJEK SISTEM INFORMASI AKUNTANSI Weli ,
Media Riset Akuntansi, Auditing & Informasi Vol. 5 No. 2 (2005): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1041.742 KB) | DOI: 10.25105/mraai.v5i2.2794

Abstract

The object-oriented approach in system design and development is gaining popularity. Some literature in information system demonstrate that object-oriented approach is viewed as superior to conventional system development such as relational database approach. There were many advantages of object-oriented approach such as easier modeling, more efficient model reuse and more convenient maintenance. In this paper we introduce you to object-oriented design to Accounting Information Systems by migrate the relational approach to object-oriented approach based on entity relationship diagram for revenue cycle.
Pengaruh Pengungkapan Sistem Pengendalian Internal terhadap Nilai Perusahaan dengan Agency Cost Sebagai Mediator Miranda Ariani; Weli Weli
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 5, No 2 (2022): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v5i2.y2022.p149-164

Abstract

This study aims to analyze the effect of internal control disclosure on firm value and Agency Cost as a mediator. The measurement of the internal control disclosure variable follows the standard guidelines for the internal control system of commercial banks issued by the Financial Services Authority (Number 35/SEOJK.03/2017) and Bank Indonesia (Lamp. SE No. 5/22/DPNP dated September 29, 2003) which consists of of 15 criteria. Firm value is measured by Tobin's Q while agency cost is measured by management ownership. The data analysis method is descriptive statistical analysis and hypothesis testing using path analysis with PROCESS, on SPSS Version 25. The population of this study is all banking companies listed on the Indonesia Stock Exchange in 2016-2019. Based on the research criteria that have been determined, there are 18 banking companies with 59 sample data. The results of hypothesis testing indicate that the internal control disclosure variables and agency costs have an effect on firm value. However, the research results do not provide empirical support for the mediating effect of agency costs. The practical implication of this research is that banking companies can maintain good internal control system disclosure practices in order to maintain a response from the market. Transparency of information is needed by the market so that it contributes to increasing the value of the company.
The Influence of Environmental, Social, and Governance (ESG) Disclosure on Firm Value: An Asymmetric Information Perspective in Indonesian Listed Companies Putri Angir; Weli Weli
Binus Business Review Vol. 15 No. 1 (2024): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v15i1.10460

Abstract

The research explored how Environmental, Social, and Governance (ESG) disclosure impacted company value, with information asymmetry as the mediator. Data collection involved content analysis of sustainability and annual reports, supplemented by market data, including quarterly stock prices collected immediately after the publication of the sustainability report. The measurement for ESG disclosure used the index scoring method with disclosure indicators based on technical guidelines from SEOJK No. 16 of 2021. Meanwhile, measuring information asymmetry applied the bid-ask spread formula, and company value employed the approximate Tobin's Q formula. Then, market data utilized quarterly stock prices taken in the period immediately after the sustainability report was published to observe market reactions reflected in stock price movements. The population consisted of public companies listed on the Indonesian Stock Exchange from 2019 to 2021, with purposive sampling by selecting only companies that provided information relevant to ESG indicators. Data collection resulted in 286 analysis units from 109 companies. Using SPSS 27.0 and the Hayes Macro process for path analysis, the findings indicate that ESG disclosure has no impact on information asymmetry. Similarly, information asymmetry does not affect firm value or mediate the relationship between ESG disclosure and firm value. However, it should be noted that ESG disclosure has a negative impact on company value. The novelty of the research lies in the use of instruments to assess the quality of ESG disclosure and the utilization of information asymmetry as a mediator between ESG disclosure and company value.
Profitability as a Moderating Factor in Voluntary Sustainability Report Disclosure and Firm Value in Indonesian Non-Bank Corporations Weli Weli; Muhammad Afif Tamin
Binus Business Review Vol. 16 No. 2 (2025): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v16i2.12542

Abstract

The research investigated the effect of voluntary sustainability reporting on firm value, moderated by profitability, specifically targeting Indonesian non-financial public companies. Its originality lied in examining sustainability reporting as voluntary disclosure, given that Indonesian regulations mandated it only after 2020. The research introduced a new approach by integrating moderating variables that differentiated effects at different profitability levels, where this measure was an extension of previous studies. The research also investigated whether the level of profitability affected the strength of the relationship between sustainability reporting disclosure and firm value, as measured by stock price. The sample consisted of 41 sustainability reports from non-financial public companies between 2018 and 2020, allowing the researchers to capture the impact of voluntary disclosure on firm value before the regulatory requirements. The research utilized the PROCESS Macro by Hayes in the SPSS program to analyze the data. The findings indicate that voluntary sustainability reporting disclosure positively impacts firm value, and profitability significantly moderates this relationship. Specifically, firms with lower profitability exhibit a greater positive effect of sustainability disclosure on firm value, underscoring the importance of financial performance in enhancing the impact of voluntary disclosure. These findings contribute to stakeholder theory by highlighting the role of profitability in shaping the effectiveness of sustainability reporting. The research adds to the literature by providing new insights into the strategic value of voluntary sustainability disclosure for non-financial firms, particularly those with strong financial performance, in enhancing firm value.
Co-Authors Agatha Fatmawati Febriana Daniel Joshua Esther Meilia Jennifer Karina Jessica Widjaja Medio Rahmat Gustimuda Taruna Miranda Ariani Muhammad Afif Tamin Putri Angir Rilo Pambudi Sjarief, Julianti