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THE EFFECT OF THE RELEVANCE OF THE VALUE OF ACCOUNTING INFORMATION AND GOOD CORPORATE GOVERNANCE ON STOCK PRICES WITH COMPANY SIZE AS A MODERATION VARIABLE Nurul Ulfa; Holiawati; Nofryanti
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 5 (2025): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i5.615

Abstract

This study aims to empirically investigate the impact of the value relevance of accounting information and Good Corporate Governance (GCG) on the stock prices of Indonesian banking companies. Furthermore, it examines the moderating role of firm size in these relationships within the dynamic context of the post-PSAK 71 regulatory environment. Utilizing a quantitative associative design, this research employs a balanced panel data methodology. The sample consists of 24 banks listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024, yielding 120 firm-year observations. Value relevance is proxied by Earnings Per Share (EPS), GCG is measured by a dummy variable reflecting compliance with OJK guidelines, and firm size is measured by the natural logarithm of total assets. The Random Effects Model (REM), selected through Chow, Hausman, and Lagrange Multiplier tests, is used for hypothesis testing alongside Moderated Regression Analysis (MRA). The results indicate that the value relevance of accounting information (EPS) has a significant positive effect on stock prices, supporting Signaling Theory. Conversely, Good Corporate Governance (GCG) does not exhibit a significant direct effect on stock prices. Notably, firm size significantly strengthens the relationship between value relevance and stock price. However, it does not moderate the relationship between GCG and stock price. This study provides timely empirical evidence from the Indonesian banking sector following the implementation of PSAK 71. It contributes to the literature by clarifying the contingent role of firm size, demonstrating that it amplifies financial signals but not governance signals, thus offering a nuanced understanding of value relevance and governance in an emerging market context.
MANAGEMENT INFORMATION SYSTEM IN THE ORGANIZATIONAL SECTION OF THE REGIONAL SECRETARIAT OF MALANG CITY Nabila, Dinda Salwa; Wibisono, Rizal Haryo; Nur, Robi'atul Lailiyah; Hannah, Ardeta Ayu; Cahyani, Aisyah Princess
PERCIPIENCE International Journal of Social, Administration, & Entrepreneurship Vol. 3 No. 2 (2024): PERCIPIENCE
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/percipience.v3i2.22497

Abstract

Based on the mandate of Law Number 25 of 2009 concerning Public Services, the government is required to improve the quality and guarantee of the implementation of public services in accordance with the general principles of government and provide protection for every citizen from abuse of authority in the provision of public services related to the basic needs of the community. In providing its services, the government is obliged to provide excellent service to the community, so as to achieve the desired goals. The problem that became the main focus in this research was regarding tools in formulating policies as is a function of the Organizational Section of the Regional Secretariat of Malang City. One of these tools is data which is then managed into a Management Information System. Based on this, the main discussion that will be raised in this study is about what are the factors in formulating policies and how the information needed by the Organizational Section of the Malang City Regional Secretariat as an assistant to carry out other functions.
DISPORAPAR STRATEGY IN SUBMITTING INFORMATION BASED ON CURRENT TECHNOLOGY Wulandary, Roro Merry Chornelia
PERCIPIENCE International Journal of Social, Administration, & Entrepreneurship Vol. 5 No. 1 (2025): PERCIPIENCE
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/percipience.v5i1.24397

Abstract

DISPORAPAR (Department of Youth, Sports, and Tourism) is a regional system that includes elements of implementing government affairs which are the authority of the region, and is led by a Head of Service who has the task of accompanying or assisting the Regent in carrying out government affairs in the tourism section in accordance with the authorities and provisions of the law. Talking about people's satisfaction with the services provided in the Malang box, many reports complained that the service time was slow. However, as time goes by, the responsiveness of the City of Malang has increased significantly, this is evidenced by the decrease in the number of complaints reported every month in 2020chain efficiency, and enhance bilateral trade cooperation.
EFFECT OF IMPLEMENTATION OF MANAGEMENT INFORMATION SYSTEM ON THE COMMUNITY OF PUTAT LOR VILLAGE, GONDANGLEGI, MALANG REGENCY Salsabil, Aqilah Shafa; Firmansyah, A Rifqi; Saputro, Moch Erwin; Fakhrulloh, Mohammad Yusuf; Hofiyah, Anis
PERCIPIENCE International Journal of Social, Administration, & Entrepreneurship Vol. 5 No. 1 (2025): PERCIPIENCE
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/percipience.v5i1.24403

Abstract

The rapid advancement of technology has encouraged the implementation of digital systems within government institutions to create more effective, transparent, and efficient governance. One of the innovations supporting this goal is the development of website-based information systems, which serve as a step toward realizing good governance. However, observations indicate that many village governments in Indonesia still rely on traditional administrative methods, making adaptation to the current digital era challenging. This study employs literature research from various journals related to web-based information systems and aims to examine the impact and effectiveness of web-based public services in Putat Lor Village, Gondanglegi District, Malang Regency. The Putat Lor Village Government has developed a web-based public service system as an innovation initiated by the Population and Civil Registration Service to improve administrative performance and service delivery. The system simplifies community data management, allowing residents to access services without visiting the village office, thus saving time and effort. Despite these advantages, public understanding of this innovation remains limited, highlighting the need for further socialization and education efforts by the local government to ensure optimal utilization of the technology.
Development of Government Web System in Optimizing Public Administration Services and Information Transparency in Saka State Village Lestari, Kanti; Saputra, Alfin Dwi
JLASA (Journal of Law and State Administration) Vol. 3 No. 1 (2025): JLASA (Journal of Law and State Administration)
Publisher : YHMM PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56327/jlasa.v3i1.144

Abstract

Negara Saka Village in Pesawaran Regency faces challenges in delivering fast, equitable, and accurate public information to the community. The lack of use of digital media leads to a low level of access to information by villagers. This research aims to design and implement a Web Government system as a website-based public information media using the System Development Life Cycle (SDLC) method of the Waterfall model, through the stages of identification of needs, system design, implementation, and testing using the Black Box method. Data were collected through interviews, direct observation, and literature studies. The results of the research produced a village government website that is equipped with main features such as village profiles, organizational structure, population data, and the latest news, and has been tested to work according to its function and is easily accessible through computers and mobile devices. The application of the concept of Web Government in an integrated manner at the village level with a responsive and user-friendly system design, which not only functions as an information medium, but also as a means of community participation in village development. This research proves that the implementation of Web Government is able to significantly improve the quality of public information services and the transparency of village government.
Android-Based Population Information System of Gunung Sugih Village as a Public Service Innovation Puspitasari, Tuti
JLASA (Journal of Law and State Administration) Vol. 3 No. 1 (2025): JLASA (Journal of Law and State Administration)
Publisher : YHMM PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56327/jlasa.v3i1.145

Abstract

This research aims to develop an Android-based Population Data Information System for Gunung Sugih Village as an innovative solution to improve the efficiency of population administration services. The main problem faced by the village is the manual data collection process, which often leads to delays, data duplication, and recording errors. The research methodology includes system requirements analysis, system design using the waterfall model, and functional testing through the black box testing method. The results show that the developed system can manage population data in a more structured and accessible manner through mobile devices. The application provides key features such as recording births, deaths, population movements, and managing administrative documents digitally. Based on testing results, all application functions operated properly and met user needs. The implementation of this system has been proven to improve the speed of administrative services, enhance data transparency, and ensure accuracy. Therefore, the development of this Android-based information system is expected to be an initial step toward realizing modern, effective, and digitally oriented village governance that supports sustainable public service transformation
Optimizing Village Administration and Public Information Access through the Implementation of an Electronic Archive System in Desa Marga Mukti Arifin, Ahmad
JLASA (Journal of Law and State Administration) Vol. 3 No. 1 (2025): JLASA (Journal of Law and State Administration)
Publisher : YHMM PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56327/jlasa.v3i1.146

Abstract

The development of digital technology has transformed administrative processes by providing faster, more efficient, and accessible solutions. In village governance, managing official correspondence remains a critical activity that often faces challenges in organization, accessibility, and transparency. This study presents the design and implementation of an electronic archive (e-archive) system for Desa Marga Mukti, Penarik District, Mukomuko Regency, using a mobile web-based platform. The system was developed with the Waterfall method, ensuring a structured and sequential approach to software development. The e-archive facilitates the management of incoming and outgoing correspondence, improves administrative efficiency, and supports public information disclosure. The system is user-friendly, easily accessible to village officials, and contributes to better governance by streamlining administrative tasks and promoting transparency in Desa Marga Mukti
Juridical Review of Law Number 14 of 2008 concerning Public Information Disclosure on Transparency in Village Fund Management Mardeli, Iis
JLASA (Journal of Law and State Administration) Vol. 3 No. 1 (2025): JLASA (Journal of Law and State Administration)
Publisher : YHMM PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56327/jlasa.v3i1.147

Abstract

This study aims to analyze the juridical implementation of Law Number 14 of 2008 on Public Information Disclosure (PID Law) in promoting transparency in village fund management. The research employs a normative juridical method with statutory and conceptual approaches. The results indicate that the PID Law provides a strong legal foundation for village governments to uphold the principles of transparency, accountability, and public participation in managing public funds. However, its implementation at the village level still faces several challenges, including limited understanding among village officials, the suboptimal role of Village Information and Documentation Officers (PPID), and inadequate information infrastructure. Therefore, strengthening derivative regulations and enhancing the legal capacity of village apparatus are essential. The enforcement of public information disclosure principles is expected to create transparent, participatory, and accountable village governance in accordance with the ideals of good governance.
Disempowered by Design: Information Inequality in the Age of Inclusive Growth A'zdom, Muhammad Khofidul; Firnanda , Deviyan Angel
Journal of Economic Growth and Development Review Volume 2 Issue 2 September 2025
Publisher : Professorline

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62012/jegar.vi.23

Abstract

In an era where inclusive growth has become a global development mantra, this study critically examines a frequently overlooked dimension: information inequality. While infrastructure expansion and digital inclusion are often presented as pathways to empowerment, this research argues that many development efforts are structured in ways that silence marginalized voices, particularly in peripheral regions. Using a qualitative approach combining critical discourse analysis, interviews, and case studies from remote areas in Indonesia the study explores how development communication practices reflect and reproduce power imbalances. Findings reveal that dominant narratives frame poverty as a technical issue, exclude communities from meaningful participation, and centralizing communicative control in elite institutions. At the same time, grassroots actors engage in alternative communication strategies, highlighting their agency and resilience. The study concludes that true inclusion requires not just access, but the redistribution of communicative power, enabling communities to shape the narratives and policies that define their futures. Communication, therefore, must be recognized not merely as a channel, but as a site of justice, voice, and democratic engagement in the age of inclusive growth.
Analysis of Information Security Culture Among Students Cholsa, Achmad Raafiud'; Bisma , Rahadian
Journal of Emerging Information Systems and Business Intelligence (JEISBI) Vol. 6 No. 3 (2025): Vol. 06 Issue 03
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jeisbi.v6i3.65085

Abstract

This research aims to analyze the information security culture among university students, which is becoming increasingly important in today's digital era. In the context of increasing threats to personal data and sensitive information, understanding the culture of information security among the younger generation is crucial. The method used in this research is a quantitative survey involving 400 student respondents from various universities in Surabaya, the data is analyzed using descriptive statistical techniques to describe students' understanding, attitudes, and behavior towards information security. The results showed that students have low awareness of information security, even though they actively use digital technology. Many respondents have experienced data breaches but did not take sufficient preventive measures. The research recommends increased education and socialization about information security on campus, as well as the development of structured training programs to improve security awareness and practices among students.

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