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The Effect Of Sustainability Report Disclosure and GCG Toward Firm Value Moderated By Information Asymmetry in CGPI Participants 2012-2015 Pera - Yulianingsih; Memed - Sueb; Dede Abdul Hasyir
Jurnal Akuntansi Vol. 10 No. 2 (2018)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v10i2.1090

Abstract

Tujuan penelitian ini adalah untuk mengetahui seberapa besar pengaruh pengungkapan laporan keberlanjutan dan GCG terhadap nilai perusahaan yang dimoderasi oleh asimetri informasi pada peserta CGPI 2012-2015. Metode penelitian yang digunakan dalam penelitian ini adalah deskriptif kuantitatif. Sampel adalah berbagai perusahaan yang berpartisipasi dalam CGPI Scoring. Berdasarkan hasil purposive sampling ada 8 perusahaan yang sesuai dengan kriteria selama periode observasi 2012-2015, sehingga ada 32 sampel dalam penelitian ini. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dan analisis regresi moderat. Berdasarkan uji statistik, disimpulkan bahwa pengungkapan laporan keberlanjutan berpengaruh positif signifikan terhadap nilai perusahaan, GCG tidak memiliki pengaruh signifikan terhadap nilai perusahaan, asimetri informasi memoderasi pengaruh laporan keberlanjutan terhadap nilai perusahaan, dan asimetri informasi tidak memoderasi pengaruh GCG terhadap nilai perusahaan. Kami menyarankan bahwa peneliti berikutnya untuk menggunakan proxy lain untuk mengukur GCG di samping CGPI tanpa kehilangan kelengkapannya dan dengan tambahan informasi internal dan kualitatif dan untuk memperluas ruang lingkup sampel (tidak terbatas pada peserta CGPI).Kata kunci: Laporan Keberlanjutan, GCG, Nilai Perusahaan, dan Asimetri Informasi.
Accounting Information System and SMEs’ Financial Performance in Indonesia Thalia Medina Lopung; Ronald Rulindo
Jurnal Akuntansi Vol. 15 No. 2 (2023): Vol 15 No. 2 (2023)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v15i2.6607

Abstract

This study aims to investigate the effect of accounting information system (AIS) characteristics, namely broad scope, timeliness, aggregation and integration to financial performance of Small and Medium Enterprises (SMEs) in Indonesia. This study employs quantitative method and collects data from SMEs who do bookkeeping either manually or use more advance technologies. Multiple regression was applied in the analysis. The study's findings indicate that AIS has positive impact on SMEs’ financial performance, particularly due to the broad scope and timeliness aspects. This study, therefore, recommends SMEs to adopt AIS that employs those aspects in order to assist them to generate better performance. Keywords: Accounting Information System, Broad Of Scope, Timeliness, Aggregation, Integration, and Financial Performance
Implementation of Accounting Information Systems Using the Bank Indonesia APIK SI Application in MSMEs Rachman, Putri Wulandari Hari; Andriani, Sri
Jurnal Akuntansi Vol. 16 No. 2 (2024): Vol.16 No. 2 (2024)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v16i2.8885

Abstract

Purpose –This research aims to analyze and implement the SI APIK application that can assist and manage financial records and financial reports at the company. Design/Methodology/Approach - This research uses a qualitative method with a case study approach, which aims to study and investigate a phenomenon or event for individuals. This research also conducted several data collection techniques such as interviews, observations, and documentation. This method is used to analyze the implementation of the SI APIK application at PT Dinara Indonesia Solusindo. Findings - The results of implementing an accounting information system using the SI APIK application in three subsidiaries of PT Dinara Indonesia Solusindo, namely, Dinara Wooden Heels, Dinara Travelindo, and Calico Jajananku, found that the SI APIK application makes it easier for PT Dinara Indonesia Solusindo to record daily transactions and prepare financial reports according to SAK EMKM, so that owners get financial information in the form of financial statements quickly. Research Limitations/Implications - The limitation of this research is that it only focuses on one company, namely PT Dinara Indonesia Solusindo. The results of this study provide implications so that business owners can implement the SI APIK application to facilitate financial management and decision making. Keywords: Accounting Information System, Financial Statements, SI APIK
Integrating Internal Control and User Competence: Enriching Accounting Information System Quality Rapina, Rapina; Mustamin, Nurul Intawaty Permata
Jurnal Akuntansi Vol. 16 No. 2 (2024): Vol.16 No. 2 (2024)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v16i2.9598

Abstract

Purpose - This study aims to investigate how user competency and internal controls help to improve the quality of accounting information systems (AIS) in enterprises. The study intends to discover how these characteristics influence the usefulness of the Accounting Information System notably with respect to financial data quality overall decisions being made. Design/methodology/approach - The focus of this study discusses the data that has been taken from 94 respondents registered as civil servants at several departments in PT Pos Indonesia. To analyze this relationship of user competency, internal controls and AIS quality a research methodology for the investigation into Partial Least Square-Structural Equation Modeling (PLS-SEM) is adopted. Findings - The findings of PLS-SEM analysis reveal that they both seem to play significant roles in enhancing the quality level of AIS. Proficient operators will be able to navigate the system easily, input data accurately and interpret outputs properly thus lowering mistakes in financial reporting. To ensure data integrity, control fraud and keep a clean system of record various internal controls such as dual verification, segregation of roles or regular audits are essential. Research limitations/implications - The study refers to the responses given by PT Pos Indonesia so it is not generalisable for other organizations or industries. Further study should consider businesses having different scales of operations to increase the validity in results. From a practical standpoint, the study has implications for investing in users training and development as well as on setting up strong internal control mechanisms to reduce AIS performance shortfall that influences judgment making reasoning within organizations. These require integrity, a strong fraud prevention and transaction record keeping. Keywords: User Competence, Internal Controls, PLS-SEM
How Personal Technical Ability and User Involvement Shape The Performance of Accounting Information Systems: The Moderating Effect of IT Utilization in LPDs in Gianyar District Rengganis, RR. Maria Yulia Dwi; Mirayani, Luh Putri Mas; Devi, Ni Luh Nyoman Sherina
Jurnal Akuntansi Vol. 17 No. 1 (2025): Vol. 17 No. 1 (2025)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v17i1.11452

Abstract

Purpose – This study aims to examine the influence of personal technical skills and user involvement on the performance of accounting information systems (AIS), with the utilization of information technology as a moderating variable in Lembaga Perkreditan Desa (LPD) in Gianyar District. This research seeks to understand the extent to which human and technological factors contribute to enhancing the effectiveness of accounting systems in community-based financial institutions. Design/methodology/approach – This study employs a quantitative approach using the Moderated Regression Analysis (MRA) technique. The research sample consists of 77 LPD employees involved in the use of accounting information systems, selected through purposive sampling. Findings – The results indicate that personal technical skills and user involvement positively influence the performance of accounting information systems. Additionally, the utilization of information technology significantly strengthens the relationship between these independent variables and the performance of AIS. These findings suggest that LPDs that optimize the use of information technology can enhance the efficiency and accuracy of financial records. Research limitations/implications –The implications of this study highlight the importance of enhancing employees’ technological competencies and investing in information system infrastructure to improve AIS performance in LPDs. Keywords: Accounting Information System Performance, Information Technology Utilization, Personal Technical Skills, User Involvement
Integration of Geographic Information Systems with Erosion Hazard Level Analysis in the Melawi Watershed Using the Universal Soil Loss Equation (USLE) Method Fattah, Fathan Abdul; Soeryamassoeka, S. B.; Gunarto, Danang
Jurnal Teknik Sipil Vol 25, No 2 (2025): Vol 25, No 2 (2025): JURNAL TEKNIK SIPIL EDISI MEI 2025
Publisher : Fakultas Teknik Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jts.v25i2.86430

Abstract

The Melawi watershed is increasingly burdened by environmental pressures stemming from rapid population growth and significant land-use transformations, which have intensified soil erosion processes. This study was undertaken to (a) estimate erosion rates and delineate erosion hazard levels through the application of the Universal Soil Loss Equation (USLE) model integrated with Geographic Information System (GIS) tools, (b) identify the principal factors contributing to erosion, and (c) assess the applicability of conservation measures aimed at erosion mitigation. The research involved field surveys, laboratory analyses, and geospatial data processing to quantify the USLE parameters: rainfall erosivity (R), soil erodibility (K), slope length and steepness (LS), land cover (C), and conservation practices (P). Results indicate an average erosion rate of 275,099.17 tons per hectare per year, with moderate erosion hazard levels encompassing approximately 41% of the total study area. Despite these findings, a comprehensive evaluation of conservation strategies was constrained by the predominance of moderate erosion levels. Nevertheless, the outcomes of this study provide critical insights to inform regional land use policy and the development of targeted soil conservation initiatives.
The Role of Public Relations of the Sukabumi City DPRD Secretariat in Delivering Public Information Fajri, Raisya Halimatunnisa; Nugroho, David Rizar
JISIP: Jurnal Ilmu Sosial dan Pendidikan Vol 9, No 3 (2025): JISIP (Jurnal Ilmu Sosial dan Pendidikan) (Juli)
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jisip.v9i3.8838

Abstract

Public relations (PR) plays a strategic role in bridging communication between government institutions and the public to achieve transparency in public information. The Public Relations Division of the Secretariat of the Regional House of Representatives (DPRD) of Sukabumi City is required to deliver information effectively, transparently, and accountably. This study aims to identify the role of the PR Division in providing public information. A descriptive qualitative method was employed, with the research conducted at the DPRD Office of Sukabumi City. Data collection techniques included observation, interviews, and documentation. Informants in this study consisted of the Head of Public Relations, PR staff, and representatives of DPRD members.The object of this research is the PR Division of the DPRD Secretariat of Sukabumi City, particularly its role in delivering public information. Data analysis followed the Miles and Huberman model, encompassing data collection, data reduction, data presentation, and conclusion drawing. The findings reveal that the duties of the PR Division go beyond documentation and media coverage; they also serve as communicator, relationship builder, management support, and image maker. Social media and collaboration with mass media are utilized as the main communication channels for disseminating public information. The main obstacles include limited human resources and inadequate supporting facilities. Overall, the PR Division has performed its role fairly well, although improvements are still needed through capacity building and technical support.
Information System Location Selling Coffee Using Google Maps Hsb, Mhd Diansyari; Syahputra, Edy Rahman
Al'adzkiya International of Computer Science and Information Technology (AIoCSIT) Journal Vol 4, No 2 (2023)
Publisher : Al'Adzkiya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55311/aiocsit.v2i1.98

Abstract

The existence of suppliers in the coffee industry is very important in maintaining business continuity. Coffee farmers in general are still faced with a coffee trade system that is still controlled by traders. This trading system condition can regulate coffee sales transactions, both with regard to time, place and to whom the farmers' coffee beans are sold. The purpose of this research is to make it easier for sellers and buyers of coffee to find the whereabouts of coffee sellers. This research uses the Google Maps API to decide the location of coffee sales. In addition, this application is built using supporting software Android Studio and MySQL database. The results of the research show that the application functions properly without any errors or debug when the testing program is carried out where the results of the processing system display, including being able to find the location of the farmer, knowing the number of available coffee stocks and showing the way to the farmer's site. Keyword : Coffee Farmers, Sales Locations, Google Maps, Android
Design of Palm Oil Transport Information Systems at CV. Simatahari Putra Mustakim Nasution, Putra Mustakim Nasution; Hasdiana, Hasdiana; Nurjamiyah, Nurjamiyah
Al'adzkiya International of Computer Science and Information Technology (AIoCSIT) Journal Vol 1, No 2 (2020)
Publisher : Al'Adzkiya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55311/aiocsit.v1i2.89

Abstract

Transportation is the movement of goods or people from one place to another using a tool or vehicle. Transportation system in the CV. Simatahari is still manual, if the farmer wants to transport palm oil, the farmer first contacts the company via telephone to inform the transportation schedule and address. This often results in mistakes from the company when recording the schedule and address for transporting oil palm. One solution is to create a web-based palm oil transportation information system. The research method used in the manufacture of transportation information systems namely design thinking methods, programming languages using PHP and MySQL are used as databases. The results of this study can facilitate farmers in ordering oil palm transportation in real-time and also can find out information on the price of oil palm per kilo and transportation wages. Keyword: Transportation System, Palm Oil, Website, Design Thinking
Patient Data Processing Information System at the Dolok Masihul Health Center Using the Waterfal Method Azri Anggara Diva
Al'adzkiya International of Computer Science and Information Technology (AIoCSIT) Journal Vol 6, No 1 (2025)
Publisher : Al'Adzkiya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55311/aiocsit.v6i1.332

Abstract

This patient data processing information system is a system for managing patient data and documents including patient identity, examination results and other services that have been provided to patients. As for the patient data processing system and report generation at the Puskesmas, the processing is still manual and still uses bookkeeping media and takes up a lot of space. Therefore, patient care at the Health Center becomes less effective and efficient. By using the website as a tool in data processing, it can facilitate the processing of medical record data and make reports in an easier and more efficient way and can save the space provided. The method used in building this website application uses the waterfall method which starts from analysis, design, coding, testing, implementation and maintenance. Patient data processing information systems play an important role in improving services at the Dolok Masihul Health Center, making it easier for the Health Center to process patient data, visit data, patient medical records and reports.

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