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Analyzing the recency effects on long series audit information and its mitigation methods with group discussions Yolanda Christina Rambing; Intiyas Utami; Ika Kristianti
Journal of Economics, Business, and Accountancy Ventura Vol. 22 No. 2 (2019): August - November 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i2.1204

Abstract

This study aims to examine the recency effect that occurs due to the effect of sequences on long series audit information and test the effectiveness of group discussion to improve the decision quality. The recency effect is a tendency to give more weight to the latest information compared to other information received. Therefore, it is necessary to provide a method for mitigating the recency effect by using group discussion. This study used a 2x2x2 experimental design for a subject with 81 participants from accounting students. The results show that the individual decision quality that experienced the recency effect due to positive-negative and negative-positive sequential information after group discussion became better than before group discussion. The individual decision quality that experienced the recency effect due to positive-negative simultaneous information could not be mitigated by group discussion. Group discussion is an effective method for overcoming the recency effect on sequential information rather than on simultaneous information. Therefore, group discussion can be used as a strategy to reduce recency effects and improve the quality of audience decisions.
The Role of Information in Strategic Planning and Decision Making: Overview on Economic Organizations in Oman Khalfan Zahran AlHijji; Nabhan Harith AlHarrasi; Huda Salem Alissaee
Journal of Economics, Business, and Accountancy Ventura Vol. 21 No. 1 (2018): April - July 2018
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i1.1278

Abstract

This study aims to investigate the issue of the role of information in strategic planning and decision making in Omani economic organizations. It also attempts to understand the process and the importance of information in decision making. A qualitative method was applied to achieve the study objectives. Thirty participants from eleven organizations were selected for in-depth interviews. Nineteen of the participants are general directors, seven are directors, while the rest are advisors at their organizations. All interviews were analyzed by using thematic analysis. The results show that Omani government economic organizations usually take two types of decisions: technical routine decisions that are regularly made by managers and other decision makers and strategic decisions directed toward achieving the future aspirations of the organization. The type of decision is affected by the level of management and time of making the decision. Participants form different economic organizations are agreed that there should be a clear strategy for making and evaluating decisions, starting from gathering and analyzing relevant data and following through to implementation of the final decision.
The effect of earning information, cash flow components, and financing decision on stock returns: empirical evidence on Indonesia stock exchange Mia Kasmiati; Perdana Wahyu Santosa
Journal of Economics, Business, and Accountancy Ventura Vol. 22 No. 2 (2019): August - November 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i2.1638

Abstract

Trading, Service, and Investment sectors show an essential role in the national economy, and they have grown significantly during the past years. They have created many job opportunities in both the formal sector and the non-formal sector. This study aims to analyze the effect of net profit, operating cash flow, financing cash flow and investing cash flow and, financing decisions on stock’s return of service industry listed at Indonesia Stock Exchange (IDX). The analysis was done using the data panel regression. It shows that earning information, operating cash flow, financing cash flow positively affect stock returns. However, investing cash flow and financing decisions (proxy leverage) show a negative effect on the stock's return significantly. Simultaneously, the variables above affect stock return significantly. The implication is that management should pay more attention to financial factors, especially net profit, cash flow, and leverage to increase stock return and the company’s value.
The effect of non-financial performance on financial performance moderated by information disclosure Veranda Aga Refmasari; R A Supriyono
Journal of Economics, Business, and Accountancy Ventura Vol. 22 No. 2 (2019): August - November 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i2.1694

Abstract

This research aimed to test the effect of non-financial performance on financial performance moderated by information disclosure. Balance scorecard was used to measure performance values in a comprehensive, coherent, measurable, and balanced. The research result showed that non-financial performance measures consisting of consumer, learning and growth perspectives affected financial performance, but internal business process did not affect financial performance. With cause-effect, learning and growth affect internal bussines process, and the internal business process affects customers Information openess does not has efffect of non-financial performance relationship towards financial performance. This research suggests that companies need to increase customer satisfaction and employee-based and strategic alignment growth to improve the company's financial performance.
The Effect of Enterprise Resource Planning (ERP) on Performance with Information Technology Capability as Moderating Variable Almatius Setya Marsudi; Rilo Pambudi
Journal of Economics, Business, and Accountancy Ventura Vol. 24 No. 1 (2021): April - July 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v24i1.2066

Abstract

This study aims to gain an understanding of the role of technological capability as a moderating variable on the effect of ERP implementation on operational performance. Companies are expected to utilize information technology capability to encourage the sustainability of information technology developments. This study used secondary data from companies that have implemented ERP in Indonesia. The data were tested for validity and reliability and classical assumptions. It used moderated regression analysis by considering technological capability as a moderating variable. The sample taken consists of companies in Indonesia that have used ERP for at least three years. The result indicates that there is an effect ERP implementation on operational performance but there is no effect of technology capability as a moderating variable on the effect of ERP implementation on operational performance. This study provides theoretical and practical contributions by explaining how to build IT capability so that the implementation of ERP drives the operational performance of business processes. This implies the importance of companies implementing ERP and understanding ERP development systems such as good corporate strategies, executive support, and changes in business processes. The results of this study imply that there are factors that strengthen or weaken the effect of ERP implementation on operational performance in addition to IT capabilities.
Impact of Poverty, Economic Growth, and Information and Communication Technology on Human Development Siti Komariyah; Teguh Hadi Priyono; Clarissa Ardella Nathania
Journal of Economics, Business, and Accountancy Ventura Vol. 26 No. 1 (2023): April - July 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v26i1.2939

Abstract

Human development is one of the main problems in developing countries, as seen from the relatively low Human Development Index (HDI) level. This study examines how poverty, economic growth, and information and communication technology (ICT) influenced the quality of human development in Indonesia in 2014–2020. The research method used was panel data regression analysis with cross-sectional observations of 34 provinces. The study results show that poverty has a negative and significant impact on the quality of human development in Indonesia. Meanwhile, ICT has a positive and significant impact on the quality of human development. There is no significant evidence of the effect of economic growth on the quality of human development. The results of this study are helpful for the central and regional governments in making policies related to human development in Indonesia. This finding implies that coordination of poverty reduction efforts between central and local governments is essential for human development. In addition, the government needs to pay attention to the quality of the distribution of ICT availability between regions to improve the quality of human development in Indonesia.
Human Resource Information System of Monitoring Employee Attendance Using Microsoft Power BI at Catholic University of De La Salle Manado Palulungan, Josep
Manajemen dan Kewirausahaan Vol. 5 No. 2 (2024): Manajemen & Kewirausahaan
Publisher : Manajemen FEB Unima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/mk.v5i2.10013

Abstract

The purpose of this research is to determine the level of usage of attendance devices to further perform the descriptive result and give recommendations to the organization or management on how to improve human resource data. This research was carried out using Microsoft Excel software to collect and process data and then will be analyzed using Microsoft Power BI to visualize the data. Data was collected from Biro Pengembangan Sumber Daya Manusia (BPSDM) at the Catholic University of De La Salle Manado. Employee awareness of using the attendance device at the Catholic University of De La Salle Manado in the mean is significantly low. Based on the data provided, the low level of the mean does not represent personal awareness, considering the maximum attendance personally is 100% and the minimum attendance is 0%. This range could impact the mean significantly, so, the result in this research is the mean of all employees, not personally. Based on the result of this research, it is recommended for the management of the Catholic University of De La Salle Manado to perform a seminar or focus group discussion to explain the importance of using attendance devices, not only for personal financial benefit, but also for human resource management purposes, so employee will use it regardless of any personal financial benefit.
Pemanfaatan Ruang Udara Ditinjau Dari Reorganisasi FIR (Fught Information Region) Yang Pelayanan Navigasi Penerbangan Didelegasikan Kepada Republik Idonesia Oleh ICAO Agustini, Endang Dwi
Warta Penelitian Perhubungan Vol. 24 No. 6 (2012): Warta Penelitian Perhubungan
Publisher : Sekretariat Badan Penelitian dan Pengembangan Perhubungan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25104/warlit.v24i6.1037

Abstract

The policy of air space organization/FIR Indonesia which was previously controlled by the 4 (four) Area Control Centre (ACC), Jakarta, Bali, Ujung Pandang and Biak. Nevertheless, after the publication of the AIP (Aeronautical Information Public) supplement that was published in the AIS (Aeronautical Information Service) No. 05/04, September 1, 2004 air space/ Indonesia FIR is divided into two air spaces, namely: Jakarta-Soekarno-Hatta (comm.center) Jakarta sector ACC/ FIC and Makassar/Hasanuddin (comm. center) Makassar ACC/FIC sector due to saturation ratio for each sector in the FIR Jakarta since 2002 has reached 80%. Utilization of air space after the reorganization FIR Indonesia which flight navigation services are supported ICAO based on ICAO Annex 2, Rules of the Air in order to fullfiled the level of coordination for the harmonization of air traffic services among related ATS units. With the results of the discussion after the reorganization can be concluded that the utilization of air space is more flexible and effective to obtain more economical operational levels. At Sultan Iskandar Muda Airport in Banda Aceh ATS services can be coordinated with the ATS Medan to serve FIR above Banda Aceh air space that was controlled by Jakarta FIR.Keywords: Air space, FIR, Navigation Kebijakan tentang organisasi ruang udara/FIR Indonesia yang sebelumnya dikontrol oleh 4 (empat) Area Control Centre (ACC) yaitu Jakarta, Bali, Ujung Pandang dan Biak. Namun setelah diterbitkannya AIP (Aeronautical Information Public) supplement yang dimuat di dalam AIS (Aeronautical Information Service) Nomor 05/04, 01 September 2004 ruang udara/Indonesia FIR dibagi menjadi 2 ruang udara yaitu: Jakarta-SoekarnoHatta (comm.center) Jakarta Sector ACC/FIC dan Makassar/Hasanuddin (comm. center) Makassar Sector ACC/FIC dikarenakan rasio kejenuhan untuk setiap sector di FIR Jakarta sejak tahun 2002 telah mencapai 80%. Pemanfaatan ruang udara pasca reorganisasi FIR Indonesia yang pelayanan navigasi penerbangan didukung ICAO dengan dasar ICAO Annex 2, Rules of The Air dalam rangka memenuhi tingkat koordinasi untuk harmonisasi pelayanan lalu lintas penerbangan antar unit A TS terkait. Dengan hasil pembahasan setelah reorganisasi dapat disimpulkan bahwa pemanfaatan ruang udara lebih fleksibel dan efektif untuk mendapatkan tingkat operasional yang lebih ekonomis. Pada Bandara Sultan Iskandar Muda Banda Aceh pelayanan ATS tersebut dapat dikoordinasi dengan ATS Medan untuk melayani FIR diatas ruang udara Banda Aceh yang pengendaliannya dilakukan oleh FIR Jakarta. Kata kunci: Ruang Udara, FIR, Navigasi
Legal Safeguards for Government Criticism Expression on Social Media Platforms Under the 2016 Information and Electronic Transactions Law (Law No. 19/2016) Bimoribowo, Amadeus Yves; Azis, Rizka Amelia
Journal of Law and Economics Vol. 4 No. 2 (2025): NOVEMBER
Publisher : Yayasan Kawanad

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56347/jle.v4i2.324

Abstract

Advances in information technology in the digital era have given rise to social media as a new means for people to voice their opinions, including criticizing the government. However, this freedom of expression often conflicts with legal aspects, particularly the provisions of Law Number 11 of 2008 concerning Electronic Information and Transactions (ITE), which was amended by Law Number 19 of 2016, specifically Article 27 paragraph (3) and Article 28 paragraph (2). This research aims to examine how these two articles are implemented in responding to criticism of the government conveyed through social media and the extent to which legal protection is provided to citizens. The focus of the research was directed toward the case of Bima Yudho Saputro, who was reported for criticizing conditions in his home region through TikTok. This research adopts a normative juridical method with an analytical approach to legal and case research. The findings suggest that these articles are often misinterpreted and risk criminalizing legally valid forms of criticism, despite not fulfilling the elements of a crime. Legal protection, both preventive and repressive, remains ineffective due to weak regulations, insufficient understanding among law enforcement officials, and limited public access to legal aid. Therefore, regulatory reform and institutional strengthening are needed to ensure that freedom of expression remains protected within a democratic, rule-of-law system.
Sociological Dynamics of Indonesian Islamic Education: Mastery of Information and Communication Technology (ICT) Literacy by Teachers of SMPN 3 South Tangerang City Reksiana, Reksiana; Rafikjon Ugli, Abdulbosit R.; Alsamairi, Ali Mohammed A.; Wulansari, Nurbaini F; S Elkoshli, Eiman Massud
JURNAL INDO-ISLAMIKA Vol. 14 No. 2 (2024)
Publisher : Graduate School of UIN Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/jii.v14i2.43765

Abstract

The study highlights challenges faced by some Islamic Religious Education (PAI) teachers at SMPN 3 Tangerang Selatan in integrating ICT media into learning. Commonly used tools include YouTube, PowerPoint, Google Classroom, and Google. This research analyzes the ICT literacy proficiency of PAI teachers using a qualitative method with a phenomenological approach. Primary data were obtained from two PAI teachers, the vice-principal, and students, while secondary data included curriculum books, school archives, and related documents. Data collection involved non-participant observation and semi-structured interviews, with documents such as curriculum, syllabi, and lesson plans (RPP) analyzed. Following Tammy Moerer-Urdahl and John W. Creswell's phenomenological model, the steps included describing teachers’ experiences (epoche), identifying significant statements, grouping them into themes, and synthesizing themes into comprehensive descriptions. The findings offer insights into ICT literacy levels and reveal the ongoing struggles teachers face in effectively incorporating technology into PAI learning processes.

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