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The Impact of Adoption of XBRL on Information Risk in Representative Countries of Scandinavian Region Valentina Tohang; Michellen Lan
Jurnal Keuangan dan Perbankan Vol 21, No 4 (2017): October 2017
Publisher : University of Merdeka Malang

This study aimed to examine the impact of the adoption of eXtensible Business Reporting Language (XBRL) in reduced the information risk of financial reporting disclosures. Information transparency, information asymmetry, the efficiency of the information and also the quality of the information disclosures will impact upon information risk. An increased of information risk and information asymmetry will reduce transparency and efficiency of the financial disclosures due to the unqualified financial and non-financial information provided by the companies (Kim, Kim, No, 2011). Event return volatility (ERV) used to represent the occurrence of information risk. Used a sample of listed companies in the Scandinavian region of the European Union (EU), we found that XBRL adoption had lowered the occurrence of information risk. This finding supported by prior studies which stated, that a decrease in the degree of ERV, as a proxy of lower information risk, may directly impact the information quality, information efficiency, and information transparency. By detected the existence of information risk, stakeholders can more aware of the necessity to ensured the quality of the reporting information disclosure. This paper also highlighted the benefits of adopting XBRL as a reporting standard to improved the company’s reporting disclosure.DOI: https://doi.org/10.26905/jkdp.v21i4.1525

PUBLIC ATTENTION AND FINANCIAL INFORMATION AS DETERMINANTS OF FIRMS PERFORMANCE IN THE TELECOMMUNICATION SECTOR Ridwan Nurazi; Berto Usman
Jurnal Keuangan dan Perbankan Vol 19, No 2 (2015): May 2015
Publisher : University of Merdeka Malang

The remarkable progress of information technology had driven every firm to publish their financial performance by using internet. This circumstance resulted in the high public attention in order to generate the stock return. In addition, financial information such as financial ratio namely DER, LEV, NPM, ROI, and ROE were supposed to influence the firm’s performance either in positive or negative effects. This study focused on the investigation of public attention (PA) and financial information as determinants of financial performance on four companies in Telecommunication sector, Indonesia Stock Exchange (IDX), within time period from 2007 to 2012. Hereby, we pointed out that public attention and financial information considerably contribute to firm performance, in which the Pooled Least Square (EGLS) with cross section and period weight was employed. The results showed that Public Attention (PA) positively contributed towards stock return. Further, financial ratio such as debt-to-equity ratio (DER) negatively influenced the return. Leverage (LEV), net profit margin (NPM) and return on investment (ROI) positively related to return. However, return on equity (ROE) showed the contrary sign, in which it negatively influenced the return but was statistically insignificant. Then, we reported that the stock price (LNSP) did not significantly contribute towards return (RET).

INFORMATION GAP: DEMAND SUPPLY ENVIRONMENTAL DISCLOSURE DI INDONESIA Djoko Suhardjanto; Umi Choiriyah
Jurnal Keuangan dan Perbankan Vol 14, No 1 (2010): January 2010
Publisher : University of Merdeka Malang

The purposes of this study were to invest igate informat ion gap of environmentaldisclosure in Indonesian and to examine relat ionship between company characterist ics andits environmental disclosures. Company characterist ics were ident if ied as size, prof itability,leverage, prof ile, and companys operat ion territory. This study also examined proport ion ofindependent commissioner and the educat ional background of commissioner president ascont rol variable. Primary and secondary data were used in this research. Interview and questionnaire to 50 respondents as broader stakeholders were used as primary data. On average,there was high demand f rom respondents on environmental disclosure (score of 3.95 within5 Likert scale). Under purposive sampling, 100 annual reports of companies in BEI were selectedas secondary data. There was 44% of those disclosed environmental informat ion. Underweighted index, the level of disclosure was 4.84%. High demand f rom broader stakeholdersto disclose environmental informat ion does not supply properly by Indonesian companies.Thus, there was informat ion gap in environmetal disclosure. Result of logist ic regressionshowed that the determinants for Indonesian companies to disclosure environmentalinformat ion were Prof itabilit y; Leverage and Proport ion of Independent Commissioner. Inaddit ion, the signif icant predictors for the level of disclosure were Leverage; Proport ion ofIndependent Commissioner and the Educat ional Background of Commissioner President .

Leverage, Asymmetric Information, Firm Value, and Cash Holdings in Indonesia Aldea Mita Cheryta; Moeljadi Moeljadi; Nur Khusniyah Indrawati
Jurnal Keuangan dan Perbankan Vol 22, No 1 (2018): January 2018
Publisher : University of Merdeka Malang

This research aimed to analyze the effect of leverage and asymmetry information on the firm value through cash holding as mediation variable. The populations of this research were all the firms which listed on the Indonesia Stock Exchange since 2012 – 2015. A sample of this research was a saturated sample and census, consisted of 56 firms related to the population criteria. This research used secondary data from the firm financial report through path analysis method. This research showed that leverage had a negative effect on the cash holdings, asymmetry information had a negative effect on the firm value through cash holding, and cash holding had a negative effect on the firm value. With leverage and effect on cash, holding cannot affect the firm value, due to investor risk-averse, investor risk seeker, and neutral investor has their own point of view in assessing the company. Cash holdings can lead to asymmetric information that can lead to agency conflict that can affect a company's performance, so that indirectly, with the existence of asymmetry information had an effect on the declining the firm value.JEL Classifications: G32, G35DOI: https://doi.org/10.26905/jkdp.v22i1.1334

Initial Effects of Mandatory XBRL Adoption across the Indonesia Stock Exchange`s Financial Information Environment Muhammad Zamroni; Y Anni Aryani
Jurnal Keuangan dan Perbankan Vol 22, No 2 (2018): April 2018
Publisher : University of Merdeka Malang

This research aims to investigate the initial effects of mandatory eXtensible Business Reporting Language (XBRL) across the Indonesia Stock Exchange`s financial information environment. Financial information environment is measured by event return volatility, absolute cumulative abnormal return, change in standard deviation of returns, abnormal bid-ask spread, and abnormal trading volume. Comparing the effects of pre- and post- XBRL period, we provide evidence that there is no significant implication in the first year of XBRL adoption. It is showed that event return volatility, changes in the standard deviation of returns, and abnormal bid-ask spread was not reduced in the post- XBRL period. On the other hand, it was able to intensify the stock trading volume which noted by the increased abnormal trading volume after mandatory XBRL policy was enacted.JEL Classification: G31; G32; G34DOI: https://doi.org/10.26905/jkdp.v22i2.2092

Understanding Information Seeking Behavior of Indonesian Postgraduate Students in Malaysian Universities: An Empirical Study Subhan, Muhammad; Abdul Ghani, Ahmad Bashawir
Jurnal ILMU KOMUNIKASI Vol 5, No 2 (2008)
Publisher : FISIP Universitas Atma Jaya Yogyakarta

Abstract : This study investigates Indonesian postgraduate studentÃ¢â‚¬â„¢s experience at the pre-sessional program of the process of seeking information and the strategies they used throughout the process. The objective is to understand their information seeking behavior particularly academic-related information in order to improve the effectiveness of educational communication in Malaysia higher institutions. Two research questions are addressed: what experiences do pre-sessional students face in the process of information seeking that can be articulated and described? What stages do pre-sessional students experience in the process of information seeking construction? Using the qualitative method, the study found that the pre-sessional students have different patterns in the constructive process of information seeking in two different groups i.e. writing and reading classes. Six stages and four stages of the search process were identified respectively for the two groups.

Peningkatan Kapasitas Guru dalam Mengembangkan Media Pembelajaran Information and Communication Technology (ICT) di Madrasah Ibtidaiyah Thoriqul Huda Randuharjo Pungging Mojokerto Nadhifah Nadhifah; Imam Muslih
MODELING: Jurnal Program Studi PGMI Vol 4 No 2 (2017): September
Publisher : Program Studi PGMI Sekolah Tinggi Ilmu Tarbiyah Nahdlatul Ulama Al Hikmah Mojokerto

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The development of information and communication technology are now pervasive in many areas of life, is also in the field of education. In this regard teachers as educators have an obligation to recognize or technological literacy in learning activities. This obligation is intended to further improve the ability and skills to operate a medium of learning in order not to fall behind in the development of information. The capacity of teachers in implementing the learning process required to better utilize existing facilities. Similarly, in the media, teachers are expected to use learning media information and communication technology (ICT) so that the learning process is readily accepted by learners. The conditions found in the majority of teachers in Government Elementary School (MI) Thoriqul Huda Randuharjo Pungging District of Mojokerto in developing learning media is not maximized. This encourages this devotion to study and try to provide solutions through the development of training activities based learning media information and communication technology (ICT). With training and mentoring are expected to improve the capacity of teachers to develop instructional media-based information and communication technology (ICT). The strategic steps to be taken in the process of implementing service programs in the field of education are: Preliminary Study; Focus Group Discussion (FGD); Preparation of the Action Plan; ICT learning media development training; Mentoring action; Reflection - Action Service - Recommendations. This assistance activities provides the following results: the teachers involved in the process of intensive ICT training which plays an active role during the training and mentoring; teachers train in ICT-based learning media microsoft office powerpoint and macromedia flash; and teachers practice teaching media ICT in the learning process in low grade and high grade in MI Thoriqul Huda Randuharjo. While students in grade of 2nd MI lowly grade and high grade ie Grade of 5th MI in the learning activities are actively involved in the learning process and are more receptive to learning materials.

Average Weight Information Gain Untuk Menangani Data Berdimensi Tinggi Menggunakan Algoritma C4.5 Suntoro, Joko; Indah, Cahya Nurani
Jurnal Buana Informatika Vol 8, No 3 (2017): Jurnal Buana Informatika Volume 8 Nomor 3 Juli 2017
Publisher : Universitas Atma Jaya Yogyakarta

Abstract. In the recent decades, a large data are stored by companies and organizations. In terms of use, big data will be useless if not processed into information according to the usability. The method used to process data into information is called data mining. The problem in data mining especially classification is data with a number of attributes that many and each attribute are irrelevant. This study proposes attribute weighting method using weight information gain method, then the attribute weights calculates the average value. Having calculated the average value of the attribute selection, the selected attributes are those with a value weights above average value. Attributes are selected then performed using an algorithm C4.5 classification, this method is named Average Weight Information GainÂ C4.5 (AWEIG-C4.5). The results show that AWEIG-C4.5 method is better than C4.5 method with the accuracy of the average value of each is 0.906 and 0.898.Â Keywords: data mining, high dimensional data, weight information gain, C4.5 algorithmAbstrak. Dalam beberapa dekade terakhir, data yang besar disimpan oleh perusahaan dan organisasi. Dari segi penggunaan, data besar tersebut akan menjadi tidak berguna jika tidak diolah menjadi informasi yang sesuai dengan kegunaan. Metode yang digunakan untuk mengolah data menjadi informasi adalah data mining. Masalah dalam data mining khususnya klasifikasi adalah data dengan jumlah atribut yang banyak atau dalam bahasa komputer disebut data berdimensi tinggi. Pada penelitian ini diusulkan metode pembobotan atribut menggunakan metode weight information gain, kemudian bobot atribut tersebut dihitung nilai rata-rata. Setelah dihitung nilai rata-rata dilakukan pemilihan atribut, atribut yang dipilih adalah atribut dengan nilai bobot di atas nilai rata-rata. Atribut yang terpilih kemudian dilakukan klasifikasi menggunakan algoritma C4.5, metode ini diberi nama Average Weight Information Gain C4.5 (AWEIG-C4.5). Hasil penelitian menunjukkan metode AWEIG-C4.5 lebih baik daripada metode C4.5 dengan nilai rata-rata akurasi masing-masing adalah 0,906 dan 0,898. Dari uji paired t-Test terdapat perbedaan signifikan antara metode AWEIG C4.5 dengan metode C4.5.Kata Kunci: data mining, data berdimensi tinggi, weight information gain, algoritma C4.5

DESIGN OF ACCOUNTING INFORMATION SYSTEM FOR PRODUCTION CYCLE USING ACCURATE ACCOUNTING SOFTWARE TO INCREASE INTERNAL CONTROL IN “X” FIRM Cindy Sadlin; Adhicipta R. Wirawan
CALYPTRA Vol. 2 No. 1 (2013): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (September)
Publisher : Perpustakaan Universitas Surabaya

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This research has purpose to design accounting information system for production cycle in small manufacturing firm that does not run computerized system. As small firm is the starting point of a bigger firm, the design of accounting information system needs to be considered, especially for the internal control. In manufacturing firm, when the internal control has been properly conducted, the production operation effectiveness and efficiency can be achieved. In designing new accounting information system, qualitative approach is used for this research. Besides, accounting software that supports manufacturing module is very helful to design the accounting information system. As the result, design of accounting information system for production cycle in “X” firm uses Accurate accounting software.

ANALYZING AND EVALUATING THE INFORMATION TECHNOLOGY SYSTEM IN PT. REPEX PERDANA INTERNATIONAL’S LOGISTIC ACTIVITIES Zulfahmi Azis Rauf
CALYPTRA Vol. 2 No. 2 (2014): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)
Publisher : Perpustakaan Universitas Surabaya

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Innovations are one of the most important jobs that are conducted by almost all organizations, business and firms in order to improve their current operation capabilities. In this research, the chosen company, Repex Perdana International (RPI) the license owner of FedEx International, innovate a new information technology into their system in order to improve their performance in the logistics. The goal of this research is to “analyzing and evaluating the recent implementation of Information Technology (IT) system in RPI, specify in its effectiveness and efficiency”. The purpose of analyzing the IT system is to see what kind of improvement that achieved so far and at the end devise a possible recommendation and suggestion to improve it. As the research undertaken, some conclusions have been made on the basis of research findings which are showing positive results of the investment. However some drawbacks also founded from the system and in the end there will be recommendations to counter these drawbacks, future improvement, as well as future research.

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