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Village based information display of health facility data and public awareness of Dengue Hemorrhagic Fever: a lesson from Mlati Primary Health Care Center of Yogyakarta Province Setyaningrum, Veronika Evita; Purwandari, Ari; Sudiyo, Sudiyo; Hasanbasri, Mubasysyir
Journal of the Medical Sciences (Berkala Ilmu Kedokteran) Vol 50, No 1 (2018): SUPPLEMENT
Publisher : Journal of the Medical Sciences (Berkala Ilmu Kedokteran)

Public health agencies concern about the disease contraction processes at the population level. Early detection and prompt treatment can be made to prevent transmission in the earliest stage. Understanding that their areas are endemic to DHF and the fact that cases continue to occur from year to year, community and public health stakeholders have a reduced motivation to take actions to have precaution to dengue. The village community will not be aware of the problems until patients from their areas visit health facility. The goal of this paper is to illustrate health center initiative to raise DHF precaution through village based spatial data display of dengue for the villagers attention in raising agenda in the management of dengue hemorrhagic fever at the level where they live. The paper points out the success story of the team of health facility manager, active public health program managers, an information technology literate administrators, and participation of local and private health workers asking DHF suspects to have their blood test in the health center. Supporting staff with health informatics training background has been able to work together with laboratory workers. The laboratory workers input the computer application that translate patient thrombocyte count data into village based geographic-spatial display. These data provide quick evidence about what is happening in the population. Puskesmas manager has the MPH training with population health perspective and the moral of public health problem solving. By having this data, she could make the health promotion actions at the population level. This paper shows the ability of health center manager to link health facility data and the population level evidence for public health action. The data can be used to trigger community be aware of DHF and to raise agenda in the prevention of local diseases. This is an easy and feasible things to do. Primary care and public health are under the common responsibility of the puskesmas managers. It is clear that data of health facility serve as the warning system of disease contracting process at the population level and the promotion of simple evidence to push community to get involved in prevention activities.

Determining Factors of The Use of Accounting Information on Small and Medium Enterprises with Good Corporate Governance as An Intervening Variable Mustaghfiroh, Mustaghfiroh; Yanto, Heri
Accounting Analysis Journal Vol 5 No 4 (2016): November 2016
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i4.11995

Penelitian bertujuan untuk mengetahui bagaimana pengaruh pendidikan pemilik, umur perusahaan dan skala usaha terhadap penggunaan informasi akuntansi pada usaha kecil dan menengah dengan good corporate governance sebagai variabel intervening. Sampel yang digunakan dalam penelitian ini sejumlah 250 responden. Pengambilan sampel menggunakan teknik simple random sampling. Pengambilan data dilakukan dengan survey lapangan.Instrumen yang digunakan dalam pengambilan data adalah kuesioner. Analisis data dalam penelitian ini menggunakan analisis jalur dengan AMOS 21. Hasil penelitian menunjukkan bahwa pendidikan pemilik terhadap good corporate governance, skala usaha dan good corporate governance terhadap penggunaan informasi akuntansi dinyatakan berpengaruh positif dan signifikan. Sedangkan umur perusahaan dan skala usaha tidak berpengaruh positif yang signifikan terhadap good corporate governance. Good corporate governance terbukti memediasi pengaruh pendidikan pemilik, umur perusahaan dan skala usaha dalam penggunaan informasi akuntansi pada usaha kecil dan menengah di Kabupaten Kendal. The study aims to determine how the educational influence of the managers, a companys age and scale of the use of accounting information on small and medium enterprises with good corporate governance as an intervening variable. The sample used in this study a number of 250 respondents. Sampling using simple random sampling technique. Data were collected by field survey. The instruments used in data collection was a questionnaire. Analysis of the data in this study using path analysis with AMOS 21. The results showed that the managers education to good corporate governance, business scale and good corporate governance of the use of accounting information revealed positive and significant impact. While the age of the firm and the business scale is not a significant positive effect on good corporate governance. Good corporate governance shown to mediate the influence of managers education, the age of the company and the business scale in the use of accounting information on small and medium enterprises in Kendal.

The Determinant of Regional Financial Information Transparency on the Official Website of Local Government Annisa, Rifka; Murtini, Henny
Accounting Analysis Journal Vol 7 No 1 (2018): March 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i1.18213

This study aims to determine the effect of political competition, local governmentÃ¢â‚¬â„¢s size, local governmentÃ¢â‚¬â„¢s financial independency, audit opinion, and complexity of government to the availability and accessibility of regional financial information (IKD) on the official website of the local government. The measurement of the availability of IKD used component total of LKPD and APBD 2015, while the measurement accessibility of IKD used index of IKD. The population of this study is all of local governments on Java Island that consist of regency government, and district government. The amount of local governments is 119. To collect the data, the writer took 91 local governments from the population as the sample by using Purposive Sampling. The writer also used documentation technique to collect data. Research data analysis uses descriptive analysis statistical and multiple regression analysis with SPSS version 21. The result of this research showed that political competition and audit opinion gives effect to IKD availability on the first research model. The second research model results are political competition and complexity of government gives effect to regional financial information accessibility. The conclusion of this study explain political competition, audit opinion and government complexity affect the availability and accessibility of IKD.

The Influence of Information and System Quality Towards SIREMUN Veranika, Putri; Murtini, Henny
Accounting Analysis Journal Vol 6 No 3 (2017): November 2017
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i3.18453

Penelitian ini bertujuan untuk mengevaluasi implementasi sistem remunerasi Universitas Negeri Semarang (Siremun). Sebagai upaya transparansi laporan keuangan dalam mewujudkan clean government dan good university governance. Penelitian ini membandingkan persepsi perancang dan pengguna Siremun. Populasi penelitian ini adalah karyawan Universitas Negeri Semarang (UNNES) sebesar 1667. Sampel diperoleh melalui kuesioner kepada 85 responden sebagai perancang dan pengguna Siremun. Pengumpulan data menggunakan teknik kuesioner. Teknik pengambilan sampel yang digunakan adalah probability sampling yaitu propotionate stratified random sampling. Teknik analisis data yang digunakan adalah analisis statistik deskriptif, analisis regresi berganda dan independent simple t-test. Hasil penelitian menunjukkan bahwa kualitas sistem dan kualitas informasi berpengaruh positif terhadap kepuasan. Hasil analisis lanjutan, terdapat perbedaan persepsi antara perancang dan pengguna sistem pada kepuasan implementasi Siremun. Berdasarkan hasil penelitian, dapat disimpulkan bahwa kepuasan implementasi Siremun dipengaruhi oleh kualitas informasi dan kualitas sistem. This study aims to evaluate the Implementation Remuneration System of Universitas Negeri Semarang (Siremun), as an effort to transparency of annual report to create clean government and good university governance. This study compares the perceptions of developer and user of the system. The research population is 1667 employees of Universitas Negeri Semarang (UNNES). The sample in this study was conducted with a survey by using a questionnaire to 85 respondents as developer and users of Siremun. Data collection is using questionnaire technique. Sampling technique used is probability sampling that is proportionate stratified random sampling. The analysis technique used is descriptive statistical analysis, multiple regression analysis and independent simple t-test. The results showed that the quality of system and information has positive effect on satisfaction. Results of continuation analysis show that there is a difference of perception between the developer and the user system towards implementation satisfaction of Siremun. Based on the research results, it can be concluded that the satisfaction implementation Siremun is influenced by quality of information and quality of system.

Analisis dan Perancangan Geographic Information System pada Pelacakan Lokasi Kurir Secara Real Time Muhamad Anbiya Nur Islam; Much Aziz Muslim; Hendi Susanto
Techno.Com Vol 17, No 2 (2018): Mei 2018
Publisher : LPPM Universitas Dian Nuswantoro

Kecepatan akses informasi menjadi pembahasan cukup penting dalam pembuatan aplikasi. Teknologi yang mulai merambah pada dunia serba mobile menjadikan kecepatan dan kepraktisan akses informasi menjadi prioritas utama dalam pelayanan fitur sebuah aplikasi. Aktivitas logistik yang melibatkan banyak komponen pengguna memerlukan suatu sistem informasi yang dapat memberikan layanan informasi cepat dan akurat. Pada penelitian ini penulis membuat Real time system berbasis Geographic Information System, untuk mengakomodasi kebutuhan komunikasi data lokasi antara kurir dan outlet. Metode yang digunakan dalam penelitian ini memanfaatkan Aplication Programming Interface yang disediakan oleh Google, yaitu Google Maps API. Data spasial yang digunakan pada penelitian ini mengambil dari data Maps milik Google. Hasil penelitian ini adalah suatu sistem yang saling berkomunikasi mengirim data spasial berupa latitude, longitude, distance, time estimation, route, dan real time marker. Penggunaan GIS berbasis Google Maps API ini sangat efektif dalam membantu estimasi dan monitoring proses pengiriman dan jual beli.

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

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