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Remedy for Unproductive Researches and Disintegrated Information in Islamic Finance: ‘Riba Information Queries Digital Portal’ TAHREEM khan
Global Review of Islamic Economics and Business Vol 5, No 2 (2017)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Abstract: Islamic finance industry evolution and development has been a central concern to scholars, researchers, and managers alike. However for last few years, academia and practitioners have indicated on a serious note that the success and growth of Islamic finance is getting affected because of lack of integration and collaborative approach between different institutions and key actors. Fragmentation plagues the thought process thus saps research productivity, it further create deadlock in research innovation, and makes it hard to be responsive according to the industry and customer needs. In that case, it is essential to find an answer: How a valuable and impactful platform can be designed which can add knowledge to individuals, bankers and society aswell? Realizing the challenge of fragmented information and disconnected issues in Islamic finance sector, this research attempt to propose a solution which can assist Islamic bankers, Islamic finance education providers, shariah scholars, students and researchers in gathering information and conducting more useful and productive research.

Information Presentation Pattern, Information Order and Framing Effect in Taking Investment Decisions Mochammad Zahid Muzammil Hadi; Luciana Spica Almilia; Riski Aprilia Nita
The Indonesian Journal of Accounting Research Vol 22, No 3 (2019): IJAR September 2019
Publisher : The Indonesian Journal of Accounting Research

The aims of this study are to examines the pattern of information presentation, the order of information and framing effect in investment decision making. the pattern of information presentation and the order of information explained by belief adjustment model developed by Hogarth and Einhorn (1992), beside that framing effect explained by prospect theory, fuzzy trace theory and probabilistic mental model. This study used experiment design 2x2x2 mixed design. Total subjects in this study were 104 students from STIE Perbanas Surabaya consisting of 90 students bachelor degrees of accounting and 14 students bachelor degrees of management. This study uses a pencil based experiment which filling out the questionare that was answered manually by participants.the results show that: (1) there are bias judgement especially recency effect in the presentation of step by step with the framing condition appropriate in information; (2) there are bias judgement when gives the presentation of step by step with the framing condition appropriate and not appropriate in information, and (3) when do mix of the pattern of information presentation with framing condition appropriate in information bias judgement happened. Overall this results show that the belief adjustment model developed by Hogarth and Einhorn (1992), prospect theory, fuzzy trace theory and probabilistic mental model is partially hold in investment decision making.

The Interaction of Information and Measurement Perspective in Decision Usefulness Approach of Accounting Information PINASTI, MARGANI
The Indonesian Journal of Accounting Research Vol 15, No 2 (2012): IJAR May 2012
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.253

This research examines the moderating effect of scope of disclosure on the correlation between earnings quality and earnings value relevance, and testing the moderating effect of earnings quality on the correlation between scope of disclosure and disclosure information content. This testing was done in order to analyze interaction between an information perspective and a measurement perspective. The interaction of these two perspectives is important, because two aspects of them, namely accounting number quality and largely disclosing information, cannot be ignored. Information perspective needs to consider the accounting number quality, and measurement perspectives needs to consider the size of disclosure. In this research, propositions about interaction of these two perspectives were developed and tested empirically. The results support measurement perspective and information perspective, and also support the proposition of interaction of these two perspectives. Result of empirical testing show a moderating effect of scope of disclosure on the correlation between earnings quality and earnings value relevance. The larger the disclosure, the weaker the correlation between earnings quality and earnings value relevance. This effect shows a role of scope of disclosure in measurement perspective as a source of alternative information for financial report users. The findings also indicate the presence of a moderating effect of earnings quality on the correlation between the scope of disclosure and disclosure information content. The higher the earnings quality, the weaker the correlation between the scope of disclosure and information content. This effect shows the role of earnings quality in information perspective; good quality of earnings can absorb information, so that it will decrease information overload in excessive disclosure.

The Effect of Information Technology Investment Governance on Information Technology Performance and Organizational Performance: a Case Study Izza Ashsifa; Syaiful Ali
The Indonesian Journal of Accounting Research Vol 22, No 2 (2019): IJAR May 2019
Publisher : The Indonesian Journal of Accounting Research

The increase in information technology (IT) investment and organizational competition are the reasons for the evaluation of investment decisions in the IT field. The evaluation that needs to be done is to set priorities for IT investments, given the limited resources and human resources. The determination of IT investment priorities must be carefully considered by managing effective IT investments to provide positive results for the organization. The purpose of this research is to investigate IT investment governance and to investigate how to determine and govern IT investment projects' priorities in improving IT performance and organizational performance at one of the largest universities in Indonesia. The method used in this research is a qualitative method. Data collection techniques in this study are interviews and document reviews, and the NVIVO application is used to analyze the data. The results of the study show that IT investment governance at the university is still in the process of development, but has been implemented quite good. This is indicated by the existence of functional structures, processes, and relational mechanisms that are following several policies and regulations applied at the university. Although it has been carried out quite well, IT investment governance cannot be said to be effective because it still has weaknesses, namely that the university still does not have a clear IT governance standard or framework.

Analisis Komparasi antara Model Concern for Information Privacy dan Model Internet User's Information Privacy Concern: Konsekuensi untuk Proses Penyelarasan Managemen Database (Studi Empiris di Jogyakarta) Sumiyana Sumiyana
The Indonesian Journal of Accounting Research Vol 10, No 2 (2007): JRAI May 2007
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.175

This research compares two models in information privacy domain. The research intends to find a refined model for behavioral dimensions of database management systems. The first model is Concern for Information Privacy (CFIP) and the second one Internet Users Information Privacy Concern (IUIPC). The research finds that both models do not fit for Indonesian users. This study finds empirical evidence that CFIP has medium-fit level and IUIPC has lower-fit level. Therefore, this study concludes that IT managers should be concerned with the relevant dimensions. Consequently, this research provides a new model that is more suitable for Indonesian users. The new model combines the two models and eliminates the irrelevant dimensions. The new model suggests that two out of five dimensions affect behavioural intention. It means that Indonesian users prefer to present their personal information privacy without considering control and anxiety. In addition, the study does not find that trusting belief mediate nor intervene the direct relationship between personal information privacy and the behavioural intentions. Finally, this research infers that contingent situations of Indonesian users have consequences on the alignment process of database management in the Indonesian firms.

Enhanced model for ergonomic evaluation of information systems: application to scientific research information system Khaoula Benmoussa; Majida Laaziri; Samira Khoulji; Kerkeb Mohamed Larbi; Abir El Yamami
International Journal of Electrical and Computer Engineering (IJECE) Vol 9, No 1: February 2019
Publisher : Institute of Advanced Engineering and Science

Considering the importance of the ergonomic aspect for information systems in providing an easy use of the computing systems, this paper focuses on the elaboration of a hybrid model for the ergonomic evaluation of information systems that merges a set of inspection dimensions such as accessibility, practicality, emotionality, and technological persuasion. Details on how the model has been constructed and data have been collected are presented. For the evaluation of our model, a situation of an information system for scientific research (SIMArech) in Moroccan Universities has been studied. This model can be used by ergonomist and human factor professionals. It is found that the proposed heuristics can effectively assess the most important dimensions of scientific research information systems.

Gammu and kalkun for information services and sales based on information technology Joseph Teguh Santoso; Mars Caroline Wibowo; Budi Raharjo; Mufadhol Mufadhol
International Journal of Electrical and Computer Engineering (IJECE) Vol 10, No 2: April 2020
Publisher : Institute of Advanced Engineering and Science

The rapid development of information technology forces everything to be done sophisticated, easy, and practical. During the information technology revolution 4.0 which is commonly called the disruptive era, the people need communication to exchange information and data. One of the communication systems that has been found today is handphone technology that can be used to communicate remotely through short message services. It can be ascertained that almost every adult having a handphone can be even more than one number, so it is a top priority for market sharing in business activities by utilizing gammu and kalkun technology. Gammu which is an open source program application was developed to build SMS gateways and or while the kalkun program application is used for web based SMS management system. This paper describes the use of gammu and kalkun in information technology to develop and manufacture and manage SMS SERVER effectively and certainly can save costs. This method is more efficient because it allows companies to easily manage their own information dissemination and sales activities and according transactions to business needs, so that the budget spent by the company can be reduced and more economical.

CHILDREN BENEFIT INFORMATION SYSTEM INFORMATION SYSTEM IN THE SEMARANG SETARA NGO Pouty Delima, Revael Miralia; Agus Diartono, Dwi
Information Technology and Telematics Vol 8 No 2 (2018)
Publisher : Information Technology and Telematics

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

Abstract - The equivalent foundation is a child protection organization that focuses on the fulfillment of child rights. As partners from the government and international NGOs, the foundation is equivalent to having hundreds of families and children accompanied. The purpose of this study was to design an archival system application for beneficiaries of assisted children shaded by the Setara NGO in Semarang. The method used to design the system is to use the waterfall method. While the software used (software) used is Mysql as a database. The results of research on NGOs Equivalent can be concluded that with the construction of archival information system of beneficiaries of Setara Semarang can minimize archive storage and facilitate the search for child data.

The objectives of this research were to identify gender relation, communication channels and the use of agricultural information, to analyze the correlation between gender relation and communication channels, the correlation between communication channels and the use of agricultural information. The research was conducted in the Sub-District of Pacet, District of Cianjur and Sub-District of Megamendung, District of Bogor in the West Java Province. The research used a method of survey taking 134 Krishnarini Matindas; Aida V.S. Hubeis; Amiruddin Saleh; Harsono Suwardi
Forum Pasca Sarjana Vol. 34 No. 1 (2011): Forum Pascasarjana
Publisher : Forum Pasca Sarjana

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

The objectives of this research were to identify gender relation, communication channels and the use of agricultural information, to analyze the correlation between gender relation and communication channels, the correlation between communication channels and the use of agricultural information. The research was conducted in the Sub-District of Pacet, District of Cianjur and Sub-District of Megamendung, District of Bogor in the West Java Province. The research used a method of survey taking 134 samples of organic vegetable farmers consisting of 67 men and 67 women. The quantitative data was obtained from the questionnaires given to the farmers and supported by qualitative data collected by in-depth interviews. The research results indicate that men often used personal communication, but women seldom choose the personal channel. Both men and women seldom used the mass media channel. Both men and women often use agricultural information for themselves for practice and comparison but seldom for discussion with others. Men and women were both active in information seeking and discussing the received information, but in the control of agricultural information men were more dominant than women. Among women, the group had a significant relationship with information control, whereas among men the mass media had a significant correlation with information control. The agricultural information from a personal channel was used by men for themselves for the purpose of practice, comparison, discussion, or diffusion. However, among women, the agricultural information was used for comparison, discussion, and diffusion. The group channel omong men was used to diffuse agricultural information whereas among woman it was for comparison, discussion and diffusion. The agricultural information from the mass media was used by men for their own knowledge, comparison and diffusion. Women liked to discuss agricultural information with husbands and families. Key words: communication channels, access, control of agricultural information, gender

ACCOUNTING INFORMATION, NON-ACCOUNTING INFORMATION AND LENDING DECISION Mariana, Mariana; Abdullah, Syukriy; Nadirsyah, Nadirsyah
Jurnal Reviu Akuntansi dan Keuangan Vol 8, No 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study aims to examine the effect of accounting information and non-accounting information on lending decisions on banking institutions in Pidie Jaya Regency, which amounted to 6 (six) banks for the period January 2014-February 2015. The data analyzed were debtor data using multiple linear regression. The results show that return on net worth, debt to equity ratio, and non-accounting information have a significant effect, while fixed assets turn over does not affect the lending decision in Pidie Jaya Regency.

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