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Does Sharia-Obedient Status Cause Firms to Be Less Involved in Accrual-Based Earnings Management? Nugroho, Bayu Adi; Annissa, Rizki; Juwono, Edhi; Wijayanti, Inung
Binus Business Review Vol 10, No 1 (2019): Binus Business Review (In Press)
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v10i1.5237

The main objective of the research was to investigate the accrual quality of Sharia-obedient firms listed in Indonesia Stock Exchange (IDX). Specifically, this research attempted to study whether Sharia was an effective monitoring mechanism in reducing opportunistic managerial behavior through accrual quality and increasing the accuracy of the accounting report. The accrual quality or accrual truthfulness was measured using two widely-used proxies of accrual-based earnings management. The researchers utilized fixed-effect panel data of 84 manufacturing firms in 2013-2017 or 420 observations for the accrual quality computation and cross-section for the regression models (84 observations). This research also employed Two-Stage Least Squares (2SLS) regression method and Ordinary Least Squares method as the comparison. The researchers find robust results after mitigating heteroscedasticity and endogeneity issues. It shows that Sharia-obedient firms have a significantly higher quality of earnings. It also reveals that the close examination by regulators can improve accounting quality and attract new investors in Islamic market. Hence, the findings of this research may give insights to rule-maker and another accountingrelated department to improve the quality of Islamic or Sharia accounting practices in Indonesia.

CRM STRATEGY, SOCIAL CRM, AND CUSTOMER LOYALTY: A PROPOSED CONCEPTUAL MODEL Mailangkay, Adele B. L.; Juwono, Edhi
Jurnal Ilmiah Widya Vol 3 No 2 (2015)
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah III Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (70.496 KB)

Untuk mengatasi persaingan di sebagian besar lingkungan usaha yang semakin ketat, terutama dalam menghadapi berlakunya Komunitas Ekonomi ASEAN pada akhir 2015, perusahaan - perusahaan harus menjaga hubungan dengan pelanggan sehingga mereka tidak akan meninggalkan produk dan jasa perusahaan. Salah satu cara untuk menjaga loyalitas pelanggan adalah dengan menerapkan customer relationship management (CRM). Belakangan ini, CRM telah berkembang menjadi sistem atau perangkat lunak aplikasi, dan juga memanfaatkan media sosial yang disebut dengan CRM Sosial (social CRM). Tujuan dari penelitian ini adalah untuk membangun sebuah model konseptual yang diterjemahkan ke dalam model penelitian yang dapat digunakan sebagai dasar untuk melakukan penelitian lapangan. Penelitian ini menggunakan kajian kepustakaan dengan melakukan eksplorasi pada penelitian sebelumnya tentang pengaruh strategi CRM terhadap loyalitas pelanggan dan penelusuran atas dampak dari CRM sosial terhadap loyalitas pelanggan. Dapat disimpulkan bahwa CRM sosial dan Strategi CRM merupakan pilihan solusi yang efektif untuk membangun loyalitas pelanggan.

IT, BUSINESS MODELAND ORGANIZATIONAL CAPABILITIES Juwono, Edhi; Mailangkay, Adele B.L.
Jurnal Ilmiah Widya Vol 4 No 3 (2018)
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah III Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1195.73 KB)

ABSTRAK: Peresmian Masyarakat Ekonomi Asean (Asean Economic Community/AEC) mendorong perusahaan untuk menyiapkan diriÂ dalam menyongsong lingkungan baru dan menghadapi lingkungan AEC. Masalah yang harus dipecahkan berupa pencapaian adalah kapabilitas organisasional (Organizational capabilities). Tujuan penelitian ini adalah untuk: (1) mengetahui kemampuan kapabilitas organisasi untuk menghadapi model persaingan industri yang baru yang diregulasi oleh AEC, (2) mengetahui kemampuan teknologi informasi (information technology) dan model bisnis (business model) dapat menghasilkan kapabilitas organisasl, (3) membangun model penelitian yang dapat diimplementasikan sebagai solusi dan diterjemahkan menjadi sebuah model konseptual. Metode yang digunakan adalah studi kepustakaan dengan pendekatan deskriptif eksploratif. Hasil penelitian adalah: (1) menurut prediksi, kapabilitas organisasi tidak dapat menghadapi persaingan industri yang diregulasi oleh AEC, (2) teknologi informasi (information technology) dan model bisnis (business model) dapat menghasilkan kapasitas organisasional, (3) dapat diformulasikan model problem-solusi dimana kapabilitas organsiasi adalah problem dan solusi yang dirancang untuk Teknologi Informasi dan model bisnis.Kata kunci: kapabilitas organisasional, teknologi informasi, model bisnisÂ ABSTRACT: The inauguration of the Asean Economic Community (AEC) at the end of 2015 drives companies to discover its readiness for entering the new and challenging environment AEC environment. The problem that has to be solved in a form of achievement is organizational capabilities. The objective of this research are: (1) to find out if the organization capabilities capable enough in facing the new industrial competition model regulated by AEC, (2) to inform technology and business model which can perform an organizational capabilities, (3) to build a researach methods and the solution which can be translated into a conceptual model. The methods used based on a library research with a descriptive, explorative approach. The conclusions are: (1) It can be predicted if companies cannot catch up with the AFI standard, they could be bounced out of the industry, (2) The information technology and business model can perform an organizational capabilities, (3) it can be formulated a problem-solution model where organizational capabilities are problems and the proposed solution is IT and Business model.Keywords: organisational capabilities, information technology, business model

The Impact of Self-Esteem and Internet Use on Academic Performance Juwono, Edhi; Winarta, I. Hardhy
ComTech: Computer, Mathematics and Engineering Applications Vol 8, No 1 (2017): ComTech
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/comtech.v8i1.3780

The students? academic performance is one of important evaluation factors in accreditation. It is interesting to explore the factors which give impact to the academic achievement or performance. This research put academic performance as the research problem. Since this research was combining two disciplines: information systems (IS) and educational management (EM), it set Internet Use (representing IS) and self-esteem (representing EM) as factors impacting the academic performance. Moreover, this research used the quantitative method. Based on the quantitative research model, the research used primary data collected from students of ABFI Institute of Perbanas, Jakarta. The data was calculated using a statistical tool called SPSS. The descriptive statistics was also applied to describe the variables, and regression technique was for describing the relationship between the variables. After analyzing the data, the research finds that self-esteem affects the academic performance significantly and positively, but the Internet use does not impact the academic performance significantly.

Do Leading Macroeconomic Factors Impact on Optimal Portfolio Return in Indonesia? Bayu Adi Nugroho; Edhi Juwono; Inung Wijayanti
Binus Business Review Vol. 9 No. 1 (2018): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v9i1.3960

There were two objectives in this research. Those were to construct an optimal portfolio and to analyze the impact of inflation, Bank of Indonesia (BI rate), and Rupiah to US Dollars exchange rate to the optimal portfolio return in Indonesia. The constant correlation portfolio model and ordinary least square regression method were implemented. This research used the stocks from the consistently selected stocks in the Bisnis-27 Index from 2012 to 2016. Microsoft Excel 2010 was used to construct an optimal portfolio. Meanwhile, to compute the regression and statistical analysis, SPSS version 20 was utilized. The obtained results show that only the stocks from PT Telekomunikasi Indonesia, PT Kalbe Farma, PT Charoen Pokphand Indonesia, PT Bank Rakyat Indonesia, PT Bank Central Asia, and PT Bank Negara Indonesia are included in the optimal portfolio. In addition, from the three leading macroeconomic indicators, only exchange rate change (Rupiah to US Dollars rate of change) impacts the return of the constant correlation model portfolio in Bisnis-27 Index significantly and negatively.

Does Sharia-Obedient Status Cause Firms to be Less Involved in Accrual-Based Earnings Management? Bayu Adi Nugroho; Rizki Annissa; Edhi Juwono; Inung Wijayanti
Binus Business Review Vol. 10 No. 1 (2019): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v10i1.5237

The main objective of the research was to investigate the accrual quality of Sharia-obedient firms listed in Indonesia Stock Exchange (IDX). Specifically, this research attempted to study whether Sharia was an effective monitoring mechanism in reducing opportunistic managerial behavior through accrual quality and increasing the accuracy of the accounting report. The accrual quality or accrual truthfulness was measured using two widely-used proxies of accrual-based earnings management. The researchers utilized fixed-effect panel data of 84 manufacturing firms in 2013-2017 or 420 observations for the accrual quality computation and cross-section for the regression models (84 observations). This research also employed Two-Stage Least Squares (2SLS) regression method and Ordinary Least Squares method as the comparison. The researchers find robust results after mitigating heteroscedasticity and endogeneity issues. It shows that Sharia-obedient firms have a significantly higher quality of earnings. It also reveals that the close examination by regulators can improve accounting quality and attract new investors in Islamic market. Hence, the findings of this research may give insights to rule-maker and another accountingrelated department to improve the quality of Islamic or Sharia accounting practices in Indonesia.

The Impact of Self-Esteem and Internet Use on Academic Performance Edhi Juwono; I. Hardhy Winarta
ComTech: Computer, Mathematics and Engineering Applications Vol. 8 No. 1 (2017): ComTech
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/comtech.v8i1.3780

The students’ academic performance is one of important evaluation factors in accreditation. It is interesting to explore the factors which give impact to the academic achievement or performance. This research put academic performance as the research problem. Since this research was combining two disciplines: information systems (IS) and educational management (EM), it set Internet Use (representing IS) and self-esteem (representing EM) as factors impacting the academic performance. Moreover, this research used the quantitative method. Based on the quantitative research model, the research used primary data collected from students of ABFI Institute of Perbanas, Jakarta. The data was calculated using a statistical tool called SPSS. The descriptive statistics was also applied to describe the variables, and regression technique was for describing the relationship between the variables. After analyzing the data, the research finds that self-esteem affects the academic performance significantly and positively, but the Internet use does not impact the academic performance significantly.

Evaluasi Penerimaan Fintech dengan Menggunakan Metode Tam terhadap Nasabah Aplikasi Fintech XYZ Adele Mailangkay; Santa Uli; Edhi Juwono
Jurnal Pendidikan dan Konseling (JPDK) Vol. 4 No. 6 (2022): Jurnal Pendidikan dan Konseling
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jpdk.v4i6.8968

Teknologi dan inovasi dalam dunia perbankan telah mengarah ke sebuah tren yang semakin kompleks yang disebut dengan fintech (finance technology). Fintech merupakan inovasi yang didukung oleh teknologi yang dapat menghasilkan model bisnis baru bagi, aplikasi, proses atau produk yang berhubungan dengan layanan keuangan. Industri perbankan saat ini bersaing agar semakin unggul salah satunya dengan memberikan produk fintech kepada nasabahnya agar dapat melakukan transaksi sehari-hari dengan menggunakan website atau telepon genggam di mana saja dan kapan saja. Produk fintech yang unggul belum tentu mampu diterima oleh masyarakat dengan cepat. Penelitian ini adalah hasil penelitian empiris kuantitatif. Data yang terkumpul berasal dari pengguna aplikasi fintech XYZ dengan melalui kuesioner tertutup dan terbuka. Hasil kuesioner dianalisis dengan menggunakan SPSS. Tujuan dari pengumpulan data empiris adalah untuk mengetahui niat perilaku pengguna aplikasi fintech XYZ dengan menggunakan TAM (Technology Acceptance Model). Fenomena yang mendasari penelitian ini adalah adanya kekurangtertarikan pengguna Fintech XYZ dalam transaksi keuangan yang disebabkan oleh kebingungan terhadap rancangan antarmuka seperti menu, tombol-tombol yang tidak jelas, atau informasi yang ditampilkan tidak mencerminkan fungsi sebenarnya. Penelitian ini melibatkan variabel Perceived Ease of Use, Perceived Usefulness, Attitude Toward Using, dan Actual Usage. Hasil penelitian berdasarkan analisis dan pembahasan variabel yaitu Perceived Usefulness, Perceived Ease of Use, Atttitude Toward Using, dan Actual System Usage yang dapat digunakan oleh bagian manajer dan tim pengembang untuk mengambil keputusan dan melakukan peningkatan layanan kedepannya. Penelitian ini juga bisa digunakan untuk penelitian lebih lanjut dalam bidang fintech.

Determinants of customer trust in fintech as a means of payment through an approach technology acceptance model Adele Mailangkay; Edhi Juwono
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 9, No 3 (2023): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020232237

The development of technology and information is growing rapidly along with the emergence of the digital era. This study aims to determine and analyze the determinants of customer trust in fintech as a means of payment through the technology acceptance model approach. The research method uses quantitative descriptive analysis with a sample of 150 respondents. The results showed that perceived ease of use had a positive and significant effect on perceived usefulness. The perception of ease of use and the perception of usability have a positive and significant effect on attitudes. The perception of usefulness and attitude have a positive and significant effect on the intention to use fintech. Therefore, FinTech is seen as a good opportunity by regulators as supervisors and organizers, and by the community as users of FinTech.

Parallel multivariate deep learning models for time-series prediction: A comparative analysis in Asian stock markets Widiputra, Harya; Juwono, Edhi
IAES International Journal of Artificial Intelligence (IJ-AI) Vol 13, No 1: March 2024
Publisher : Institute of Advanced Engineering and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/ijai.v13.i1.pp475-486

This study investigates deep learning models for financial data prediction and examines whether the architecture of a deep learning model and time-series data properties affect prediction accuracy. Comparing the performance of convolutional neural network (CNN), long short-term memory (LSTM), Stacked-LSTM, CNN-LSTM, and convolutional LSTM (ConvLSTM) when used as a prediction approach to a collection of financial time-series data is the main methodology of this study. In this instance, only those deep learning architectures that can predict multivariate time-series data sets in parallel are considered. This research uses the daily movements of 4 (four) Asian stock market indices from 1 January 2020 to 31 December 2020. Using data from the early phase of the spread of the Covid-19 pandemic that has created worldwide economic turmoil is intended to validate the performance of the analyzed deep learning models. Experiment results and analytical findings indicate that there is no superior deep learning model that consistently makes the most accurate predictions for all states' financial data. In addition, a single deep learning model tends to provide more accurate predictions for more stable time-series data, but the hybrid model is preferred for more chaotic time-series data.

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