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The Impact of Sustainability Disclosure And Information Asymmetry on The Cost of Equity: The Moderating Role of Leverage Senja, Meta
Indonesian Management and Accounting Research Vol. 21 No. 2 (2022): INDONESIAN MANAGEMENT AND ACCOUNTING RESEARCH
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisns, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/7w4ksw13

Abstract

Sustainability disclosures play a crucial role in reducing the cost of equity by enhancing corporate transparency, yet their impact still needs to be explored in emerging markets like Indonesia. This study aims to bridge this gap by investigating the influence of economic, environmental, and social sustainability disclosures and information asymmetry on the cost of equity, with leverage serving as a moderating factor. Using multiple regression analysis on data from companies listed on the Indonesia Stock Exchange (IDX) between 2014 and 2018, the study reveals that economic sustainability disclosure significantly lowers the cost of equity, while environmental and social disclosures do not show a significant impact. Additionally, information asymmetry is found to increase the cost of equity, aligning with Agency Theory. Leverage, however, does not significantly moderate the relationships between sustainability disclosures and the cost of equity. The findings underscore the importance of economic transparency in reducing capital costs and highlight the need for more robust regulatory frameworks to enhance the effectiveness of environmental and social disclosures.
Utilization of the use of technological devices in delivering communication information in the learning process Irsyad, Irsyad; Anisah, Anisah; Ramadhan, Iwan; Lumbantoruan, Jitu Halomoan
International Journal of Informatics and Communication Technology (IJ-ICT) Vol 13, No 3: December 2024
Publisher : Institute of Advanced Engineering and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/ijict.v13i3.pp547-555

Abstract

The development of increasingly sophisticated technology today brings education to participate in using the features available in today’s media such as the transition from face-to-face learning communication in schools to face-to-face assisted by technology such as laptops, tablets, cellphones and other multimedia. Technology currently provides innovation in the learning process both from home and from school. However, there are still many teachers and students who have not utilized technology such as laptops, tablets, cellphones and other multimedia in the learning process. The purpose of the study was to analyze the benefits and relationships of the four main variables of communication assessment elements with digital devices. The research method used was quantitative with a sample of 148 teachers randomly selected from schools that use technology in the learning process. Data collection techniques with instruments. The instruments used were four indicator instruments, namely technology from laptops, tablets, cellphones and other multimedia. Data analysis techniques with descriptive statistics using SPSS version 26.0 calculated the mean, standard deviation, and correlation test. The results of the study found that the four indicators had high reliability and the four indicators had significant utilization, were mutually positive and had a high relationship with each other. The conclusion is that the four technological devices are good for use in digital communication during the learning process and laptops and tablets are more recommended in this study.
Mastering information security through standard implementation Ahmedi, Basri; Ibrahimi, Aferdita
International Journal of Informatics and Communication Technology (IJ-ICT) Vol 13, No 3: December 2024
Publisher : Institute of Advanced Engineering and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/ijict.v13i3.pp428-435

Abstract

This paper aims to enhance information security within an organization, considering the perennial concern for security in organizations utilizing ICT applications. Educational institutions also exhibit deficiencies in the domain of data security. The adoption of international organization for standardization (ISO) 27001-2013 served to pinpoint potential vulnerabilities and non-compliance with safety standards, aiming to minimize associated risks. Through this framework, an assessment of data security within public educational institutions in our country was conducted, focusing on a public university as a case study. Given the sensitive nature of this field, guidance is provided on identifying security-related issues based on ISO 27001 standards and on-ground situations. Surveys were employed, aligning with the required standards, to scan the prevailing situation. Data from surveys at public academic institution were collected and analyzed using the SPSS application. The findings underscore instances where security protocols can prevent or mitigate abuses, consequently enhancing the overall level of data security. Emphasizing education as a pivotal recommendation, this study advocates for educating personnel who handle sensitive data, derived from the application of these standards. This paper accounts for potential risks that could expose organizational weaknesses and thoroughly elucidates the steps and procedures undertaken in this approach, substantiated by illustrated examples.
Voters response to public information disclosure policies in the local head election of Ciamis Regency 2024 Kiki Endah; Irfan Nursetiawan; Endah Vestikowati
Otoritas : Jurnal Ilmu Pemerintahan Vol 14, No 3 (2024): (December 2024)
Publisher : Department of Government Studies Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/ojip.v14i3.15846

Abstract

The lack of political education for the people of Ciamis Regency in local head elections has an impact on the lack of voter information on local head candidates, so that political behavior is based on assumptions and non-rational factors. Voters are vulnerable to negative influences in the local head election process and are rooted in political fraud at the grassroots. This study aims to determine Voters response to public information disclosure policies in the local head election of Ciamis Regency 2024. The research method uses qualitative research with an explanatory approach. The results showed that the level of community response in Ciamis Regency in the pre-election process of local head elections was quite high, as evidenced by the many positive comments and the enthusiasm of the community to express their opinions on social media platforms regarding candidates for Regent and Deputy Regent in the 2024 local head elections. Furthermore, to increase voter participation in future local head elections, the General Election Commission of Ciamis Regency must increase the intensity of socialization, political education, and conduct extensive social media monitoring.
Improving village information systems for sustainable development in Karawang Regency, Indonesia Lina Aryani; Rastri Kusumaningrum
Otoritas : Jurnal Ilmu Pemerintahan Vol 14, No 3 (2024): (December 2024)
Publisher : Department of Government Studies Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/ojip.v14i3.16303

Abstract

The village information system is a critical factor in rural development. The information system allows the government to accurately identify the direction of village development, in accordance with the needs and resources of the village. This research aims to examine and analyze the dimensions that affect the implementation and development of village information systems, as one of the village government's tools in realizing Sustainable Development Goals.  This research used a case study approach with qualitative methods, where data was collected through documentation, observation, and interview techniques. The results identified many challenges in the implementation of village information systems in Karawang Regency, such as the lack of regulations at the local level, limited human resource capacity, less information technology infrastructure, and suboptimal performance of pilot applications. Based on these findings, strategic policy recommendations for improvement include formulating local regulations, investing in technology infrastructure, training and developing human resources. This research has positive implications for the application of village-based information systems in realizing the Village SDGs in Karawang.
International Trade, Information and Communication Technology, and the Covid-19 Pandemic: Indonesian Empirical Evidence Belantika, Bernica Tiyas; Kartiasih, Fitri
Indonesian Journal of Economics and Management Vol. 5 No. 1 (2024): Indonesian Journal of Economics and Management (November 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v5i1.5759

Abstract

Information and communication technology (ICT) innovations play an important role in helping poor and developing countries improve their trade relations with other countries. In Indonesia, the information and communication sector is one of the contributing sectors to gross domestic product, which grew positively among the six other sectors during the Covid-19 pandemic, while other sectors experienced contractions. The impact of the Covid-19 pandemic has limited economic activity, one of which is international trade. ICT can be an alternative solution to Indonesia's decline in international trade. This study aims to analyze the influence of ICT and the Covid-19 pandemic on Indonesia's exports and imports with the 14 largest trading partner countries in 2005–2021 using the gravity model in the data panel. The results showed that percentage of individuals using internet in trading partner countries and the number of mobile cellular subscriptions in Indonesia and trading partner countries significantly increased the value of Indonesia’s export. Meanwhile, the percentage of individuals using internet in trading partner countries and the number of mobile cellular subscriptions in Indonesia significantly increased the value of Indonesia's imports. ICT has a large role, so that the influence of the Covid-19 pandemic is only temporary and does not significantly affect international trade.
Does Innovation Affect Company Performance? Exploring the Mediation Effects of Management Accounting Information Systems Miftah, Desrir; Julina
International Research Journal of Business Studies Vol. 13 No. 2 (2020): August-November 2020
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.13.2.189-200

Abstract

This study attempt to determine the direct effect of innovation on company performance and its indirect effect through Management Accounting Information Systems (MAIS) as an mediating/intervening variable. Samples were managers in the manufacturing industry that produces Crude Palm Oil (CPO) operating in Riau Province. Data collected through questionnaires and processed using SEM-PLS. The results found that innovation affects firm performance. Management Accounting Information Systems mediates the effect of innovation and firm performance. Research on MAIS as intervening variable in the palm oil industry was first carried out especially in Indonesia. Innovations made by company through a good Management Accounting Information System will improve the performance of CPO producing company
The Role of Information and Communication Industry (ICT) in the Reduction of Greenhouse Gas Emissions in Canada Abdollahbeigi, Bentolhoda; Salehi, Farhang
International Research Journal of Business Studies Vol. 13 No. 3 (2020): December 2020 - March 2021
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.13.3.307-315

Abstract

According to the concerted efforts to reduce global greenhouse gas emissions (GHGE), the Information and Communication Industry (ICT) has received little attention as a significant contributor to GHG. ICT has a very significant role to play in reducing greenhouse gas emissions in Canada. While climate challenges increase, there is a growing need to reduce Greenhouse gas emissions. The ICT sector has an important role in enabling significant reductions in those emissions and costs. This current study aims to examine the effects of GHGE on climate change in Canada with a focus on the ICT sector. This paper will provide a review of ICT definitions and Greenhouse gases and how GHGE can be reduced. This paper presents an approach to investigating the impact of information and communication technologies (ICTs) on Greenhouse gases emission and its effect on climate change in Canada.
CSR Practice and Asymmetry Information of Indonesian Public Listed Companies Usman, Berto; Yennita, Yennita
International Research Journal of Business Studies Vol. 11 No. 1 (2018): April - July 2018
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.11.1.45-66

Abstract

Our study examines the relationship between Corporate Social Responsibility (CSR) practice and asymmetry information in the Indonesian Stock Exchange. We conjecture that these two concepts are negatively associated. To empirically test their association, we use the availability of CSR report, environmental score, and social score as the surrogate indicators of CSR practice. While, bid/ask spread (BAS) and price volatility (PV) are employed as the proxies of Asymmetry information. Using the quarterly data spans from the second quarter of 2012 to the fourth quarter of 2016, we collect as many as 39 companies that voluntarily disclosed their CSR-related information. To investigate the importance of CSR practice in the truncation of asymmetry information, we use the univariate analysis and multivariate analysis. We find that CSR practice is negatively associated with the asymmetry information. Our results remain consistently after we control for the firm-specific, year, and industry fixed-effect.
Study of the Artificial Intelligence Role in Achieving Cybersecurity for Critical Information Infrastructure Agus Kurniati
Monas: Jurnal Inovasi Aparatur Vol. 6 No. 2 (2024): November
Publisher : Badan Pengembangan Sumber Daya Manusia Provinsi DKI Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54849/monas.v6i2.251

Abstract

This research aims to examine the role of Artificial Intelligence (AI) in strengthening cybersecurity for critical information infrastructure (CII) in Indonesia. The research methodology used is a systematic literature review (SLR) involving identification, review, and evaluation, data collected through literature studies relevant to the research topic. Data were analyzed using critical synthesis method, gap analysis and SOAR (Strengths, Opportunities, Aspirations, Results) analysis, compared with the NIST Cybersecurity Framework to determine suitable strategic alternatives. The research results indicate that AI can strengthen cybersecurity in the CII sector by enhancing threat detection and response capabilities and optimizing risk management. The study also identified potential opportunities, such as cross-sector collaboration and the development of innovative technologies, as well as challenges, including the need to maintain transparency and ethical AI. In addition, the proposed strategy to realize AI as a tool in cyber security includes strengthening investment in technology, increasing human resource skills, and supporting development policies while taking into account potential risks that may arise, such as privacy violations, data leaks, and potential bias in decision making by AI systems. It is hoped that the results of this research will provide insight for stakeholders in efforts to strengthen cyber security in the IIV sector in Indonesia.

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