Garuda - Garba Rujukan Digital

Pengembangan Sistem Manajemen dan Analisis Key Performance Indicator “Smart Kpi” Berbasis Web Meiliana, Meiliana; Bryan, Bryan; Joshua, Felix; Raymond, Raymond
ComTech: Computer, Mathematics and Engineering Applications Vol 5, No 2 (2014): ComTech
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/comtech.v5i2.2429

The goals of organization or company are achieved by the given objectives of all the employees. In order to measure the achievement of the employees, the organization or company can use Key Performance Indicator (KPI). However, most of the application of KPI is done manually, for example in inputting scores, result submission, score checking, and report creation. Seeing this condition, an application called “Smart KPI” is developed to provide an effective and efficient KPI System, to provide the valid KPI data to assist the monitoring of employees performance, and to create the organizational structure by relating the supervisor with the subordinate. This application is developed using Scrum research method that consists of backlog and sprint. The backlog consists of literature studies, comparing previous research or product, distributing questionnaires, and interviewing IT experts. Sprint consists of sprint and release planning and actual sprint work. The result is a PHP based web application for KPI processing for an organization or company that depends on the structure of users and indicators that have been set in the back-end and apply the settings and process the KPI in the front-end. The conclusion that obtained is this application will help the KPI processing which match the user requirement and has a good user interface and performance.

Perencanaan dan Penjadwalan Pariwisata dengan Konsep Jejaring Sosial Meiliana, Meiliana; Nugraha, Krishna; Liemunandar, Kevin
ComTech: Computer, Mathematics and Engineering Applications Vol 5, No 2 (2014): ComTech
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/comtech.v5i2.2191

Most of tourist will choose new unvisited tourism spot as their new tourism destination. However, limited information of the new tourism destination often becomes a barrier to plan and schedule their tourism activity. The purpose of this research is to create an application called IndoLista, to provide complete tourism spot information, create tourism planning and schedule with social media concept. The social media concept will facilitate communication and interaction between user to get updated information in effective way. Eachuser will be able to organize their tourism planning with application's feature provided, completed by detail information of tourism spot. Research methodology is divided into two parts; analysis method by book andjournals study literature, analyze similar application, user data collection with quisioner and and design method with UML tools. Quisioner evaluation conclude society opinion that the application as research result, give asolution to user in the interest of planning and schedulling online tourism trip by providing complete information of tourism spot and facilitating interaction and communication between user via social media concept.

Struktur Tata Kelola Perusahaan Dan Pengungkapan Modal Intelektual Perusahaan Meiliana, Meiliana; Merina, Kho Lidya
Global Financial Accounting Journal Vol 1 No 1 (2017)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (509.219 KB)

This study aimed to determine the effect of corporate governance structures on the extent of intellectual capital disclosure. Variables used in this study are board size, independent commissioner, audit committee, audit committee meeting, external auditor, firm size, leverage, and profitability. The population of this study was companies listed in the Indonesia Stock Exchange (IDX). Samples of this study were the 46 companies listed on Kompas 100 Index in the period 2009-2013, which selected using purposive sampling method. The data of this study were the annual reports. The data obtained were tested with panel regression. The results of this study indicate independent and control variables simultaneously had significant impact on intellectual capital disclosure. Partially, the results show that the board size, independent commissioner, audit committee, external auditor, firm size, leverage, and profitability had significant impact on intellectual capital disclosure. Other variable such as the audit committee meeting has no significant effect on intellectual capital disclosure.

Analisis Pengaruh Struktur Dewan Direksi terhadap Kinerja Perusahaan Meiliana, Meiliana; Julia, Iven
Global Financial Accounting Journal Vol. 6 No. 1 (2022)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v6i1.6683

Purpose - This study aims to determine the effect of the board structure on company performance. This study has 6 independent variables, which consist of the size of the board of directors, independent directors, board of directors meetings, board of directors education, female directors, and managerial ownership. Research Method - The sample used in this research is quantitative data with a purposive sampling technique. Based on the criteria, the samples collected from 473 companies in the period 2014-2018. The sample data is tested using panel data regression. Findings - This study concludes that all the independent variables have no significant effect on company performance. Board of directors still needs to be controlled to achieve good performance. Independent directors rarely interfere on other director decision. Board of directorâ€™s meetings only incurs unnecessary expenses. Board of director's education is just a qualification. Women's board of directors in each country could have difference effect because of cultural differences. There are still many directors in public companies that do not have ownership in the company, so there is still no visible effect on managerial ownership. Implication - The findings of this study imply that corporate governance still needs to be strengthened to improve company performance. There are still many problems within the company due to poor governance.

TRANSFER PRICING RISK ASSESSMENT: UN GUIDELINES, PRACTICES IN AUSTRALIA, AND RECOMMENDATIONS FOR INDONESIA Meiliana, Meiliana; Tambunan, Maria R.U.D.
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 3 (2024): IJEBAR, VOL. 8, ISSUE 3, September 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i3.15033

The Directorate General of Taxes has implemented the Compliance Risk Management (CRM) application, including the CRM Transfer Pricing (CRM TP) program, as a tool to map risks in transfer pricing practices. However, the effectiveness of CRM TP in ensuring compliance and preventing tax avoidance still requires further evaluation. According to a study by Maydiana (2023), the implementation of CRM faces various challenges, such as lack of support, data limitations, and insufficient system integration. At the international level, the United Nations (UN) guidelines for transfer pricing risk assessment have been successfully implemented in Australia. This research will explore the transfer pricing risk assessment approach by referring to the UN guidelines and Australia's experience, as well as provide strategic recommendations for The Directorate General of Taxes. The research employs a qualitative approach, using literature review as the method of data collection. The findings indicate that the assessment criteria, both quantitative and qualitative, do not accurately cover all relevant factors. Moreover, the effectiveness of the risk identification and monitoring processes also requires improvement, particularly in the use of data analysis applications that are not yet optimal and integrated. The monitoring and feedback mechanisms also need to be evaluated to be more adaptive to changing risks. The strategic recommendations proposed include the implementation of an integrated risk assessment approach, optimization of data utilization from Country by Country Reports, development of data analysis technology and monitoring systems, application of risk classification and compliance guidelines, as well as the enhancement of governance and documentation. These steps are expected to strengthen the transfer pricing risk assessment system, improve tax compliance, and create a more transparent business environment.

More corporate action based on CEO narcissism character Edi, Edi; Meiliana, Meiliana; Tanza, Evelyn
Jurnal Siasat Bisnis VOL 29, NO 2 (2025)
Publisher : Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jsb.vol29.iss2.art3

Purpose – This research finds out the effect of a firm reputation on international acquisition with international acquisition experiences and CEO narcissism as moderating variables.Design/methodology/approach – Research data samples are companies on the Indonesia stock exchange between 2018 till 2021. To select the research sample, this research conducted purposive sampling.Findings – The results of this study show that Experience of International Acquisition and CEO Narcissism can moderate the effect of a firm reputation on international acquisitions. This research also found that CEO Narcissism can be the moderating variable for firm reputation and international acquisitions.Research limitations/implications – The limitation of this research is the object of this research are focusing on cross-border acquisitions. While still there are companies making domestic acquisitions and rarely do cross-border acquisitions, so the data sought is limited and it takes time to find the data. The data can only be accessed via Google and a lot of data is blocked, so it makes it less effective in finding the data needed for research. And some data needed is paid data so it is difficult to access.Practical implications – The practical implications of this study contributes to helping management when conducting mergers and acquisitions. Management shall be adding CEO narcissism as a new requirement for new recruitment standards. If a CEO has a highly narcissistic character, it will bring more acquisition and merger chances to the company. Adding the prospective CEO’s narcissism will simplify the company for deciding to recruit prospective CEO.Originality/value – The value of this research are using CEO narcissism and LQ45 which is still a new research topic in acquisition research.

Assessing the Impact of Prime Age Composition and Biological Asset Intensity on Sustainable Growth: In Indonesia Agriculture Case Suhardjo, Iwan; Meiliana, Meiliana; Justin, Justin; Phang, Serena; Cuandra, Aurelia Priscilla; Agustinus, Viandi
Mimbar Agribisnis : Jurnal Pemikiran Masyarakat Ilmiah Berwawasan Agribisnis Vol 10, No 1 (2024): Januari 2024
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ma.v10i1.13225

The study aims to examine the levels of sustainable growth influenced by the global climate, the prime age composition, the intensity of biological assets, and the certification of agricultural industry in Indonesia, which will provide an overview of the sensitivity of each factor to sustainable growth in the Company that will help in the development of the Company's future performance strategies that are synergistic with sustainability. The measurement method used in this study is the experimental quantitative method. The selection of samples for this study is based on the criteria that have been determined with the number of samples as many as 11 agricultural companies listed on the Indonesian Stock Exchange (BEI). The results of the research conducted are the prime age composition, biological asset intensity, global climate change that moderates the composition of prime age and biological asset intensity, and plantation certification that moderates biological asset intensity has no significant effect on sustainable growth. Whereas certification that moderates the prime age composition has a significantly negative effect on the level of sustainable growth, this is due to the higher costs of demanding certification requirements. Other reasons that explain the variable's lack of effect are the influence of efficiency levels and management strategies, environmental development strategies of agricultural practices, and management factors which are believed to be more influential than the independent variables studied.

TRANSFER PRICING RISK ASSESSMENT: UN GUIDELINES, PRACTICES IN AUSTRALIA, AND RECOMMENDATIONS FOR INDONESIA Meiliana, Meiliana; Tambunan, Maria R.U.D.
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 3 (2024): IJEBAR, VOL. 8, ISSUE 3, September 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i3.15033

The Directorate General of Taxes has implemented the Compliance Risk Management (CRM) application, including the CRM Transfer Pricing (CRM TP) program, as a tool to map risks in transfer pricing practices. However, the effectiveness of CRM TP in ensuring compliance and preventing tax avoidance still requires further evaluation. According to a study by Maydiana (2023), the implementation of CRM faces various challenges, such as lack of support, data limitations, and insufficient system integration. At the international level, the United Nations (UN) guidelines for transfer pricing risk assessment have been successfully implemented in Australia. This research will explore the transfer pricing risk assessment approach by referring to the UN guidelines and Australia's experience, as well as provide strategic recommendations for The Directorate General of Taxes. The research employs a qualitative approach, using literature review as the method of data collection. The findings indicate that the assessment criteria, both quantitative and qualitative, do not accurately cover all relevant factors. Moreover, the effectiveness of the risk identification and monitoring processes also requires improvement, particularly in the use of data analysis applications that are not yet optimal and integrated. The monitoring and feedback mechanisms also need to be evaluated to be more adaptive to changing risks. The strategic recommendations proposed include the implementation of an integrated risk assessment approach, optimization of data utilization from Country by Country Reports, development of data analysis technology and monitoring systems, application of risk classification and compliance guidelines, as well as the enhancement of governance and documentation. These steps are expected to strengthen the transfer pricing risk assessment system, improve tax compliance, and create a more transparent business environment.

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