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Antecedents of perceived usefulness on the use of electronic hospital management information systems Adinda Adia Putri; Oscar Jayanagara; Dwi Julianingsih
Journal of Accounting and Investment Vol. 25 No. 1: January 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i1.19120

Abstract

Research aims: This study aims to analyze the factors that influence SIMRS and examine the mediating effect of perceived ease of use on the factors that affect SIMRS. Design/Methodology/Approach: This explanatory research used a quantitative approach through survey methods. The population in this study was doctors practicing in the outpatient polyclinic of XYZ Hospital, totaling 80 doctors using the total sampling. Data collection techniques employed a scale and analyzed utilizing Smart Partial Least Square (PLS). Research findings: According to the research findings, all examined indicators were found to be positively and substantially correlated with perceived ease of use by the following variables: computer self-efficacy, trustworthiness, technological risk, facilitating conditions, and degree of openness. Although all but the degree of openness exhibited a significant correlation with perceived usefulness, the remaining indicators did not. In relation to perceived usefulness, all factors exhibited a positive and statistically significant association with perceived ease of use as a mediator.Practical and Theoretical Contribution/Originality: In terms of practical and theoretical contributions, these findings offer valuable insights for hospitals, emphasizing the importance of enhancing doctors' knowledge, openness, and confidence in adopting SIMRS technology. Recommendations offered include increasing computer literacy among doctors, mitigating risks associated with SIMRS, and improving access to healthcare services.Research limitation: In this case, the research limitation stems from the need to explore further additional characteristics, such as computer self-efficacy, trustworthiness, technological risk, facilitating conditions, and perceived ease of use, as they may impact perceived usefulness across various variables. Future research should expand its scope and population, employing comprehensive data collection techniques to maximize research outcomes.
The effect of strategy, information asymmetry, and incentive scheme on budgetary slack in family business company Janet Anneta; Jesica Handoko
Journal of Accounting and Investment Vol. 25 No. 2: May 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i2.19857

Abstract

Research aims: This research focuses on testing the influence of implementing strategies by the company, the influence of information asymmetry that occurs between parties in the organization, and the incentive system applied in the organization to its employees.Design/Methodology/Approach: Computerized experimental research was conducted using a 2x2x2 mixed-subject research design, where there were two between-subject variables and one within-subject variable. Participants in this research were employees of family business companies involved in preparing the company budget. This test used the ANOVA analysis tool with Repeated Measurement.Research findings: This research provides results that the information asymmetry variable had a positive effect on the emergence of budgetary slack, while the variables of strategy, incentive scheme, and the interaction of each variable have not proven to influence the emergence of budgetary slack.Theoretical contribution/Originality: The experimental findings support the agency problem that arises from information asymmetry.Practitioner/Policy implication: By using practitioners conditioned in specific budgeting situations in experimental budget studies, this research provides practical implications for budgeting problems in business practice. In particular, it provides an overview of the factors that can influence budget gaps, and in this case, a business can condition its efforts in taking advantage of conditions to create the right budget. Apart from that, this research will be able to provide an overview of what treatments can encourage motivation and increase opportunities for the tendency to create budget slack.Research limitation/Implication: This study was limited to certain company sectors, and there is the possibility of a gap in understanding and interpreting the experimental scenario.
Information technology and higher education institutions (HEI) performance: the mediating role of organizational capability Evi Marlina; Nadia Faturrahmi Lawita
Journal of Accounting and Investment Vol. 25 No. 1: January 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i1.20591

Abstract

Research aims: This study aims to examine the effect of Information Technology (IT) on the performance of Higher Education Institutions (HEIs) in Indonesia. Also, this study investigates organizational capability as a mediating variable.Design/Methodology/Approach: This research was conducted at HEIs covering all regions in Indonesia, namely Sumatra, Java, Kalimantan, Sulawesi, Nusra, and Bali, as well as Papua. The research sample was 368 HEIs. The data were obtained by distributing questionnaires, and hypothesis testing was conducted using the Partial Least Square (PLS) method. Research findings: The study revealed that IT positively affected organizational capability and HEI performance. Organizational capability yielded a positive effect on HEI performance. Furthermore, organizational capability mediated the effect of IT on HEI performance.Theoretical contribution/ Originality: This study contributes to the research area dealing with IT, HEIs performance, and organizational capability as a mediating variable. Practitioner/Policy implication: HEI managers should improve their IT resources to enhance organizational capability, thereby improving organizational performance.Limitation/Implication: The limitation of the study is that the data collection only used questionnaires, so the information obtained was not in-depth.
Future research directions of information technology investment: a systematic literature review Afrida Putritama; Arief Hidayatullah Khamainy
Journal of Accounting and Investment Vol. 25 No. 2: May 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i2.21259

Abstract

Research aims: This study aims to conduct a systematic literature review on IT investment to answer the following research questions: 1) What are the current trends and future research directions in IT investment research? 2) What are the benefits and challenges of IT investments?Design/Methodology/Approach: The authors collected 57 published articles from the Scopus database and analyzed them using a hybrid approach that integrates the principles of structured review and bibliometric analysis.Research findings: Four current research trends have been observed in information technology investment: (1) IT investment, (2) sustainability development, (3) costs, and (4) profitability. The benefits of IT investment have become the primary driver of innovation, profitability, competitiveness, and performance within a business. IT investment has a negative effect in a stable environment, and companies with low levels of IT investment may be forced to choose between expanding revenue and reducing expenses.Theoretical contribution/Originality: This study used a structured literature review and bibliometric analysis. The authors present a new method of reviewing literature that provides a more focused and comprehensive view of future research.Practitioner/Policy implication: Three practical contributions are provided: (1) identifying trends and directions of IT investment research, (2) revealing the benefits and challenges of IT investment, and (3) integrating the principles of structured review and bibliometric analysis.Research limitation/Implication: It only used data from the Scopus database, which may not encompass all relevant articles on the topic of IT investment. Additionally, the study only selected articles written in English, potentially overlooking articles written in other languages. There is also a potential subjectivity in the content analysis process and in naming each cluster.
Do investing in information technology and intellectual capital improve firm value in the financial technology era? Ariny Maghfiroh; Erwin Saraswati; Endang Mardiati
Journal of Accounting and Investment Vol. 25 No. 2: May 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i2.21707

Abstract

Research aims: This research aims to prove the impact of information technology investments and intellectual capital on firm value (Tobin’s Q) in the financial technology era.Design/Methodology/Approach: This study’s population was banks listed on the Indonesian Stock Exchange (ISE) during 2017–2022. Purposive sampling was utilized to choose a sample of 46 banks, resulting in a total of 112 observations during six years. This research employed GMM regression for empirical analysis, considering endogeneity. Research findings: The study revealed that while investments in information technology exerted a favorable influence on firm value, intellectual capital had a beneficial impact on firm value. Human Capital Efficiency (HCE) and Capital Employed Efficiency (CEE) positively impacted firm value. However, the variables Structural Capital Efficiency (SCE) and Relational Capital Efficiency (RCE) did not have any effect on firm value. The variables being controlled for in this study comprised corporate level, industry level, and banking type. The financial success of a corporation could be influenced by the corporate level, determined by the organization's size. The influence of industrial level and bank type on company firm value was limited due to the dynamic nature of market conditions and the intensifying competition within the banking system.Theoretical contribution/ Originality: This research contributes theoretically to the field of signaling theory by presenting an advantageous analytical framework to examine the effects of IT investments in the dynamic financial sector.Practitioner/Policy implication: This research contributes to investors in determining investment decisions and the council of commissioners to enhance supervision of IT investments, encourage banking to innovate in leveraging information technology, and introduce new products that can meet customer needs.Research limitation/Implication: The research focuses exclusively on banks listed on ISE and exclusively employs the MVAIC methodology for research purposes. Since this research was limited to the financial statements presented by the company, so some necessary data were not available, requiring an interview or spreading the questionnaire to the sample used. This research was also limited to banking in Indonesia, so the samples used were also limited, and there needs to be a comparison.
Selectivity hypothesis and task bind: Explaining gender difference in NPD’s cost information and control adoption Rika Alvira Brisa Wardani; Dyah Ekaari Sekar Jatiningsih
Journal of Accounting and Investment Vol. 25 No. 2: May 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i2.22555

Abstract

Research aims: This study aims to examine how gender will differentiate the effect of cost information and management control system adoption during the New Product Development (NPD) process. The importance of such research lies in the suggested development of gender-diverse teams to achieve optimum performance.Design/Methodology/Approach: An experimental design was employed to test proposed hypotheses. Data from 117 Accounting undergraduate students as surrogates of professional NPD designers were analyzed using Analysis of Covariance (ANCOVA).Research findings: Results revealed that female designers, due to comprehensive processing and stereotype threat, achieved more cost-effective designs with specific information and diagnostic control systems. In comparison, males would achieve better performance using relative information and designing in interactive control since they tended to be heuristic and free from stereotyping.Theoretical contribution/Originality: This research confirms gender differences in NPD. The explanation using the selectivity hypothesis and task bind mechanism contributes to the literature by supporting clear causal relationships in gender-related NPD contexts.Practitioner/Policy implication: In NPD, management should consider the proper presentation of information across specific users, including across teams with gender variability. Further, the design of the management control system should consider variability once the gender-diverse team has been developed.Research limitation/Implication: The causal relationship in this study was limited to a specific experimental setting, which did not reflect all complexities in practice. However, the interplay between variables under study leads to the avenue for future research to broaden the test into different metrics of NPD performance, types of information, and possible designer variability.
Management of Integrity Zone Data Information System in Higher Education Isworo Indriati; Sudijono Sastroatmodjo; Wahyudin Wahyudin; Udy Wachyudi; Angga Rizky P
Educational Management Vol. 13 No. 1 (2024): June 2024
Publisher : Universitas Negeri Semarang

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

Abstract

The purpose of this study is to establish a data information system model for the Integrity Zone in higher education. ZI (Integrity Zone) is a predicate given to agencies/institutions whose administrators and staff are involved in realizing Corruption-Free Area (WBK) and Clean Serving Bureaucratic Area (WBBM) at the central and regional levels. One of the government agencies/institutions that implements the ZI WBK and WBBM programs is UNNES Faculty of Law. The research method using the access system approach and system development is an efficient way to solve the problems that started by identifying a number of requirements to create an efficient and functional application. However, the system development process includes several tasks that can be divided into several steps. With the discovery of System Governance has not been implemented properly. The presence of ZI at UNNES Faculty of Law can be realized through bureaucratic reform, especially in terms of preventing and improving corruption problem and quality of public services. WBK stands for Corruption-Free Area. WBBM stands for Clean Serving Bureaucratic Area. WBBM is a predicate given to work units that fulfils most of the five WBK programs, and a program to strengthen the quality of public services.
Implementation of Project-Based Visual Programming Modules on Problem-Solving Skills Information Technology Education students to Support the SDG’s Hasanah, Fitria Nur; Wiguna, Akbar; Shofiyah, Noly; Handayani, Nuri Fitri
Edu Komputika Journal Vol. 11 No. 1 (2024): Edu Komputika Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/edukom.v11i1.10804

Abstract

Students in the Information Technology Education program need to master programming languages as an essential part of their competencies to support educational goals. One of the courses that require programming proficiency is Visual Programming or desktop-based programming. Problem-solving skills are crucial in the development of desktop-based applications.  This study aims to analyze the visual programming problem-solving abilities of PTI students in supporting the SDGs through the implementation of the project-based visual programming module. This research employs a quantitative approach with a pre-experimental design of the One-Group Pretest-Posttest type. The sampling technique used is purposive sampling, involving 15 students currently taking the object-oriented programming course. The data used in this study consists of the test results of problem-solving abilities through the final project. Based on the analysis, the project-based visual programming module has been proven effective in improving students' problem-solving skills, as indicated by the paired sample t-test with a significance value of 0.002 < 0.05. In conclusion, there is a significant difference in students' problem-solving abilities before and after using the project-based module. The improvement in students' problem-solving skills through this module is considered high, with an N-Gain score of 0.839.
The effect of accounting conservatism on the cost of equity with information asymmetry as an intervening variable and corporate governance as a moderator Ade Hanifah Sari; Anies Lastiati
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol. 7 No. 1 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i1.1511

Abstract

This study aims to examine the relationship between accounting conservatism and the cost of equity, both directly and indirectly, and to test the role of information asymmetry as an intervening variable with corporate governance as a moderating variable. The research employs a quantitative method. The sampling technique was determined using purposive sampling. The data type used is secondary data obtained from companies in the Property, Real Estate, and Building Construction sectors listed on the Indonesia Stock Exchange during the 2016-2017 period. The total sample consists of 72 companies. The difference between this study and previous ones lies in analyzing whether the direct or indirect relationship between accounting conservatism and the cost of equity has a more significant effect. Additionally, this study incorporates corporate governance as a moderating variable. The results indicate that accounting conservatism's direct influence on the cost of equity is greater than the indirect effect mediated by information asymmetry. Thus, accounting conservatism has a more significant direct impact on the equity price. Meanwhile, corporate governance is proven to moderate the relationship between accounting conservatism and information asymmetry, and the relationship is significantly positive. Public interest statementsThis research benefits the general public by providing practical insights on how accounting conservatism and good corporate governance can improve the transparency of financial information. It helps stakeholders, especially investors, make smarter investment decisions by minimizing the risk of asymmetric information.
Moderation of Leadership Style: Management Accounting Information Systems and Management Control Systems on Managerial Performance Edi Jusriadi
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2022): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v5i1.19

Abstract

This study aims to determine and analyze the effect of management accounting information systems and control systems on managerial performance with leadership style as a moderating variable at PT. Pa'baeng-baeng branch pawnshop. The data collection technique used in this research is the survey technique by distributing questionnaires and studying documentation. The population and samples used in this study were 30 respondents. The data analysis technique used is multiple linear regression analysis were processed using assistance Software SPSS26. This study indicates that the management accounting information system and control system have a positive and significant effect on managerial performance at PT. Pa'baeng-baeng branch pawnshop. These results suggest that the leadership style variable only weakens the influence of the management accounting information system and management control system on organizational performance at PT. Pa'baeng-baeng branch pawnshop. The company is expected to maintain and carry out its functions systematically so that the management accounting information system and management control system can run effectively. The company is also likely to continue improving managerial performance with variables other than the management accounting information system and control systems, such as performance measurement system variables, information technology, etc. For further researchers, this research is expected to be used as a reference to be used as material for research development by using other variables outside of this research and using more and more varied research indicators and adapted to the situation and condition of the object of study.

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