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Earnings Management Impact on Financial Performance: Accounting Information System Effectiveness as Moderation Nur Ariskawati; Silvya Eka Marenza; Sugiyarti Fatma Laela
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i1.5858

Abstract

This research examines the impact of earnings management on financial performance, with a focus on the moderating role of the effectiveness of Accounting Information Systems (AIS). The research sample consisted of 16 Islamic commercial banks registered with the Financial Services Authority during the 2019-2022 period. Return on Equity (ROE) is used as an indicator of financial performance, while earnings management practices are measured through Discretionary Loan Loss Provisions (DLLP). The effectiveness of AIS is assessed through the timely publication of financial reports and restated reports. This research finds, through panel data regression analysis, that earnings management and an effective AIS increase the financial performance of Islamic banks. Furthermore, AIS effectiveness moderates the positive impact of earnings management on financial performance. The moderation effect shows that a well-functioning AIS can strengthen the impact of efficient earnings management on financial performance. The implications of this research highlight the importance of transparency, and efficient earnings management through an effective AIS. As a result, an investment in AIS is crucial for Islamic banks.
Analysis of the Influence of HR Information System Quality, Work Discipline, Training, and Career Development on Performance (A Study of Educators in Jatiroto District) Akhiryan, Muhammad Tabah; Kusdiyanto, Kusdiyanto
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 1 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i1.5873

Abstract

This study aims to analyze the influence of HR information system quality, work discipline, training, and career development on the performance of educators in the Jatiroto District. The method used is a structural model with independent variables including HR information system quality, work discipline, training, and development, and educator performance as the dependent variable. Model evaluation was conducted through tests of convergent validity, discriminant validity, and composite reliability. The results of the study indicate that work discipline and career development have a positive and significant influence on educator performance, while HR information system quality and training do not have a significant effect. The R-squared value of 0.85 indicates that 85% of the variation in performance can be explained by these four variables. These findings highlight the importance of work discipline and career development in improving educator performance and provide implications for human resource management in the education sector, particularly concerning discipline management and career development.
The Influence of Information Technology, Work Environment, and Work Efficiency on Employee Performance (A Case Study of Employees at PT Permodalan Nasional Madani in Pati City) Apriliana, Kartika Maulida; Kusdiyanto, Kusdiyanto
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 1 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i1.5874

Abstract

This study aims to analyze the influence of Information Technology, Work Environment, and Work Efficiency on Employee Performance at PT Permodalan Nasional Madani in Pati City. The method used is quantitative, with primary data collected through a questionnaire distributed to 140 employees. The data were analyzed using statistical analysis with Partial Least Squares (PLS) Structural Equation Modeling (SEM) utilizing SmartPLS 3.0. The results of the study indicate that Information Technology does not have a significant effect on employee performance (t-statistic = 1.415; P value = 0.079), leading to the rejection of the first hypothesis (H1). Conversely, the Work Environment has a positive and significant impact on employee performance (t-statistic = 2.372; P value = 0.009), resulting in the acceptance of the second hypothesis (H2). Additionally, Work Efficiency also demonstrates a positive and significant effect on employee performance (t-statistic = 5.079; P value = 0.000), thereby accepting the third hypothesis (H3). This study concludes that to enhance employee performance, the company should focus on developing a positive work environment and improving work efficiency, as well as investing in supporting technologies.
Implementation of Internal Control Information System to Improve The Effectiveness of The Company's Financial Supervision Anniza Rezky Z; F.X. Kurniawan Tjakrawala
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.6268

Abstract

Effective financial supervision is an essential element in the success of a company's management. With the development of technology, the implementation of internal control information systems is increasingly becoming the main need. This study aims to analyze how the internal control information system can improve the effectiveness of a company's financial supervision. The research method used is a literature review and empirical analysis of companies implementing internal control information systems. The study results show that companies that use internal control information systems can reduce errors in financial records, increase transparency, and minimize the risk of financial fraud. This study implies that the implementation of an internal control information system can help companies improve operational efficiency and strengthen overall corporate governance, which ultimately has an impact on increasing investor and stakeholder confidence.
Transformation Of Print Media To Digital Media In Facing The Era Of Information Technology Daud, Rosy Febriani; Wiwiek Nurkomala Dewi
ARRUS Journal of Social Sciences and Humanities Vol. 4 No. 6 (2024)
Publisher : PT ARRUS Intelektual Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/soshum3278

Abstract

Over time, the development of information technology has changed the perspective of transforming print media into digital media. In this modern era, we have witnessed a significant shift from conventional publications to digital platforms like today, creating challenges and opportunities to gain new opportunities. In the past, print media has now begun to adapt to the changes that occur in the current information technology era. In facing the transformation from print media to digital media, this shift not only affects business models but also changes the way audiences search for information in the media digital. This research uses a qualitative method for the data analysis stage using literature study. In this approach, researchers collect and evaluate various literature sources such as books, articles, journals and related documents to form a solid conceptual framework for constructing verification or conclusions. The findings of this research state that the transformation of print media to digital media in the era of information technology has had a major influence on people's search for information.
Utilization of Virtual Reality as a Sustainable Tourism Promotion Strategy Based on Information Technology in Banten Province Permana, Basuki Rakhim Setya; Kenedi, Kenedi; Huda, Miftahul
JINAV: Journal of Information and Visualization Vol. 5 No. 2 (2024)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.jinav3055

Abstract

The rapid development of technology has introduced Virtual Reality (VR) as a new approach to promoting sustainable tourism. This research focuses on the utilization of VR as an innovative strategy for tourism promotion in Banten Province, Indonesia, particularly in key tourist destinations such as Anyer Beach, Tanjung Lesung Beach, Umang Island, and the Great Mosque of Banten. By leveraging VR, tourists can experience a more immersive and interactive preview of these locations, fostering greater interest in visiting and supporting sustainable tourism practices. The research was conducted using surveys, gathering responses from 1,000 participants. The findings indicate that VR significantly enhances tourists' experience by offering detailed visualizations, increasing awareness of environmental sustainability, and encouraging eco-friendly travel behavior. This study demonstrates that VR can be a powerful tool in promoting sustainable tourism, offering both educational and entertainment value, while contributing to the preservation of local culture and natural resources. The results suggest that the integration of VR in tourism promotion strategies can play a key role in advancing eco-friendly tourism development.
Utilization of Virtual Assistance (Chatbot) for an Integrated Information Portal as Part of a Marine Tourism Promotion Strategy in Banten. Hamdan, Hamdan; Romli, Ombi; Auliana, Sigit; Permana, Basuki Rakhim Setya
JINAV: Journal of Information and Visualization Vol. 5 No. 2 (2024)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.jinav3056

Abstract

This study aims to develop and analyze the implementation of Virtual Assistance (Chatbot) as an integrated information medium for marine tourism promotion in Banten Province. The chatbot technology is designed to provide easy access to real-time information about tourist destinations for prospective visitors. The research was conducted at several popular beaches in Banten, such as Carita, Anyer, Sawarna, and Tanjung Lesung. Through surveys of visitors and tourism operators, data on the effectiveness of chatbots were collected and analyzed. The results show that the implementation of chatbots helps improve tourist satisfaction in information-seeking and strengthens the promotion of marine tourism in Banten.
Communication Audit as a Barometer for the Effectiveness of Indonesian Tourism Information Dissemination Devi Wening Astari; Bela Fataya Azmi
Jurnal Komunikasi Ikatan Sarjana Komunikasi Indonesia Vol. 9 No. 2 (2024): December 2024 - Jurnal Komunikasi Ikatan Sarjana Komunikasi Indonesia
Publisher : Ikatan Sarjana Komunikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25008/jkiski.v9i2.1072

Abstract

The dissemination of information or publications with clear messaging and appropriate media selection is crucial. This research evaluates the dissemination of information or publications and the choice of communication media by the Ministry of Tourism and Creative Economy through their Instagram account @kemenparekraf.id, to ascertain its accessibility and comprehensibility across all sectors of society. To address this issue, the researcher employed the evaluative audit method using content analysis and readability study design. The selected audit method was Taylor's cloze test procedure.  Data collection involved distributing questionnaires based on the selected publication texts or captions related to the “Bangga Berwisata di Indonesia” (BBWI) with the hashtag #DiIndonesiaAja. Research respondents included both followers and non-followers of @kemenparekraf.id on Instagram, selected through accidental sampling technique, amounting to a sample size of 100 respondents. This study found that the average readability score for the first caption was 35%, indicating the text was difficult to understand, while the second caption scored 50%, indicating moderate to understand. These findings suggest that readability levels remain low and need improvement. Efforts are necessary from the communication bureau or content creators to prioritize audience diversity, choose language that is easily understandable by all societal segments, add content aligned with the promoted programs, enhance creativity in content posts, and begin fostering two-way communication to their audience.
Analysis Management Risk Technology Information on CV. Aren Jaya Use ISO 31000:2018 Muhamad Rizky; Faaza Bil Amri
International Journal of Electrical Engineering, Mathematics and Computer Science Vol. 1 No. 4 (2024): December : International Journal of Electrical Engineering, Mathematics and Com
Publisher : Asosiasi Riset Teknik Elektro dan Infomatika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijeemcs.v1i4.92

Abstract

CV. Aren Jaya is an AC service provider located in South Tangerang. In 2017 this shop began to develop by opening new and used AC sales services, AC installation services, used washing machine sales services and washing machine service services. In carrying out the company's business process activities, of course there will always be possible risks and potential risks that can threaten and disrupt business process activities. The need for a risk analysis of existing IS/IT resources in the company, using the ISO 31000:2018 method related to risk management. The purpose of this study is to minimize all possible risks that are currently being experienced or will also occur and provide appropriate recommendations regarding risks that may occur at any time. The research method used in the risk analysis uses the ISO 31000:2018 framework. The results of this risk analysis are in the form of an analysis of the possibility of existing risks, evaluations and risk mitigation plans so that they can produce improvements to existing risks. The final result of the research produces risk recommendations, so the company can adjust to the priorities of the existing risk level, so that it does not interfere with business activities at CV. Arena Jaya.  
Control of Families at Risk of Stunting through Demographic Approach and Information Dissemination Pratiwi, Bintang Agustina; Angraini, Wulan; Suryani, Iis; Nurdan, Jon Hendri; Riastuti, Frensi
Poltekita: Jurnal Ilmu Kesehatan Vol. 18 No. 3 (2024)
Publisher : Poltekkes Kemenkes Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33860/jik.v18i3.2028

Abstract

Stunting prevention in high-risk families, particularly regarding environmental factors, remains a significant issue in Bengkulu Province as an area characterized by limited access to safe drinking water and adequate sanitation, both key indicators of stunting risk. This study aimed to identify factors associated with the risk of stunting among families in Bengkulu Province, Indonesia. A cross-sectional approach was employed using secondary data from the 2021 Population Survey (PK21) of Bengkulu Province, which included 436,490 families. Univariate, bivariate (chi-square), and multivariate logistic regression analyses were conducted. The results showed that 83.1% of families in Bengkulu Province were not at risk of stunting. Factors significantly associated with stunting risk included the occupation and educational level of the head of household, health insurance status, household income adequacy, housing ownership status, and exposure to information through media and health officers (p < 0.001). Families with heads of household working as farmers and those with heads who did not complete elementary school had the highest prevalence of stunting risk. Families without health insurance, inadequate income, rent-free housing, and no exposure to the Bangga Kencana program through media or officers also exhibited a higher prevalence of stunting risk. Logistic regression analysis revealed that families not receiving Bangga Kencana information from officers were 1.08 times more likely to be at risk of stunting (95% CI = 1.05–11). In conclusion, demographic factors and information exposure were identified as critical risk factors for stunting among families in Bengkulu Province. These findings highlight the importance of targeted interventions and information dissemination in reducing stunting risk.

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