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All Journal The Indonesian Journal of Accounting Research Jurnal Pepadun Jurnal Ilmiah ESAI
Igo Febrianto
Universitas Lampung
Computer Science & IT Economics, Econometrics & Finance

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IDENTIFIKASI RISIKO SISTEM INFORMASI BP-REMUN UNIVERSITAS LAMPUNG MENGGUNAKAN METODE NIST SP 800-30 Aristoteles Aristoteles; Igo Febrianto; Rico Andrian; Indrianti Indrianti
Jurnal Pepadun Vol. 1 No. 1 (2020): December
Publisher : Department of Computer Science, Faculty of Mathematics and Natural Sciences, University of Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (173.602 KB) | DOI: 10.23960/pepadun.v1i1.15

Abstract

The implementation of remuneration information system make a various risks that can disturb of performance assessment and make a damage for the time or material for Remuneration Management Agency of Lampung University. This research intend to analyze the risk management of remuneration information system and to know the influence of factor the implementation system of risk management remuneration information to used NIST SP 800-30 method. This remuneration information system risk management held for anticipating the source of threat by the following step risk assesment, risk mitigation, and risk evaluation. The result of this risk management is, slow system performance, no features update data, human error, no synchronization with the staffing system, password, security server, differences in perception between verifiers, no notifications data which has not been verified, late data claim and invalid report. The from risk assesment for differences in perception between verifiers and late data claim is high risk, to reduce and eliminate the impact of risk Remuneration Management Agency of of Lampung University do risk mitigation with choose verifier who masters the lecturer performance and early warning system to remind lecturers who have not made claims. The factor that influencing remuneration information system Lampung University risk assesment is human resource that having and ability in information technology for convenience support to risk all risk in every circumstances.
Liquidity Risk Factors and Stock Returns’ Dynamic Relation in Bullish and Bearish Condition of Indonesia and Japan’s Capital Market Igo Febrianto; Erni Ekawati
The Indonesian Journal of Accounting Research Vol 18, No 2 (2015): IJAR May 2015
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1244.736 KB) | DOI: 10.33312/ijar.381

Abstract

Abstract: The purpose of this research is to examine the dynamic relation between liquidity as a risk factor and stock returns in different market conditions (i.e., bullish and bearish) and two different market developments (emerging and developed). Several measures of liquidity levels and variability level of liquidity are employed. In this research, Indonesia is chosen as a sample of a country with an emerging economy, while Japan is selected as a sample of a country with a developed economy. This study shows that liquidity is an essential factor affecting portfolio returns. In this research, liquidity is found to affect bullish and bearish stock market condition. Nonetheless, liquidity risk factors found to be incapable of explaining characteristic differences between emerging and developed stock market. On the other hand, this study shows that there is a correlation between liquidity effect and some liquidity categories in the developed portfolios. These findings highlight future avenues of accounting research, particularly in the area of liquidity risk factors and corporate’s information quality as well as transparency.Abstract: Tujuan dari penelitian ini adalah untuk menguji hubungan dinamis antara likuiditas sebagai faktor risiko dan pengembalian saham dalam kondisi pasar yang berbeda (yaitu, bullish dan bearish) dan dua perkembangan pasar yang berbeda (muncul dan dikembangkan). Beberapa ukuran tingkat likuiditas dan tingkat variabilitas likuiditas digunakan. Dalam penelitian ini, Indonesia dipilih sebagai sampel suatu negara dengan ekonomi yang sedang bangkit, sedangkan Jepang dipilih sebagai sampel suatu negara dengan ekonomi yang dikembangkan. Studi ini menunjukkan bahwa likuiditas merupakan faktor penting yang mempengaruhi pengembalian portofolio. Dalam penelitian ini, likuiditas ditemukan mempengaruhi kondisi pasar saham bullish dan bearish. Meskipun demikian, faktor risiko likuiditas ditemukan tidak mampu menjelaskan perbedaan karakteristik antara pasar saham yang muncul dan berkembang. Di sisi lain, penelitian ini menunjukkan bahwa ada korelasi antara efek likuiditas dan beberapa kategori likuiditas dalam portofolio yang dikembangkan. Temuan ini menyoroti berbagai penelitian akuntansi di masa depan, khususnya di bidang faktor risiko likuiditas dan kualitas informasi perusahaan serta transparansi.
Islamic Capital Asset Pricing Model: Sebuah Analisis Perbandingan Igo Febrianto; Artie Arditha Rachman
Jurnal Ilmiah ESAI Vol 10 No 1 (2016)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v10i1.1348

Abstract

Moslem investors often find dilemma about asset pricing while having investments in stock exchange.   Conventional asset pricing model, such as Capital Asset Pricing Model (CAPM), cannot accommodate the needs for asset pricing which is free from riba and interest as one of the sharia requirements. The aim of the current research is to compare the conventional model with others which are developed by using zakat and inflation as a replacement component for risk free rate in CAPM, called Islamic CAPM. Descriptive analysis result shows that moslem investors could use inflation as a replacement component for risk free rate.  The statistical evidence also shows that the accuracy of this model is similar to the conventional asset pricing model. Keywords: CAPM, Islamic CAPM, zakat, inflation
Co-Authors Andrian, Rico Artie Arditha Rachman Erni Ekawati Indrianti Indrianti