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 1987   1988   1989   1990   1991 
The effect of intellectual capital disclosure, information asymmetry, and firm size on cost of equity capital with managerial ownership as a moderating variable Devita Hendini Putri; nur'aini rokhmania
The Indonesian Accounting Review Vol. 8 No. 2 (2018): July - December 2018
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v8i2.1529

Abstract

The purpose of this study is to find out the effect of intellectual capital disclosure, information asymmetry, and firm size on cost of equity capital with managerial ownership as moderating variable. Total sample used in this study is 47 companies listed in the LQ45 Index in Indonesia Stock Exchange (IDX) during the period February 2014 - January 2017. The study period was 2013-2016. Data analysis technique used in this study is descriptive statistical analysis, ordinary least square analysis, and moderated regression analysis. The results of this study show that intellectual capital disclosure has an effect on the cost of equity capital. Components of intellectual capital disclosure, such as human capital, structural capital, and relational capital, have a significant effect on the cost of equity capital. But information asymmetry and firm size have no significant effect on the cost of equity capital. Managerial ownership, as moderating variable, cannot moderate the effect of intellectual capital disclosure, information asymmetry, and firm size on the cost of equity capital.
Factors affecting the use of accounting information in small and medium enterprises (SMEs): a study on SMEs in Tingkir, Salatiga Maria Entina Puspita; Joko Pramono
The Indonesian Accounting Review Vol. 9 No. 2 (2019): July - December 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v9i2.1818

Abstract

This study aims to examine the effect of business turnover, business’ age, educational level, accounting knowledge, accounting training and owner motivation on the use of accounting information in Small and Medium Enterprises (SMEs) in Tingkir, Salatiga City. The data were collected using accidental sampling where the respondents were SMEs who were willing as the respondents for this research. This study used primary data in the form of questionnaires for 30 respondents. This is an explanatory study with a quantitative approach to explain the relationship between variables by testing hypotheses and conducting statistical tests. Data were analyzed using multiple linear regression. The results showed that only accounting training was statistically proven to have a positive effect on the use of accounting information for SMEs in Tingkir Salatiga. Other variables such as business turnover, business’ age, educational level, accounting knowledge and motivation were not statistically proven to have an effect on the use of accounting information in these SMEs.
Analysis of English lecturer assessment using academic information system (SIAKAD) institution Fitria, Tira Nur
Journal of Applied Studies in Language Vol. 7 No. 1 (2023): Jun 2023
Publisher : Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasl.v7i1.86-98

Abstract

This research describes the English lecturer’s assessment by students in odd semesters in the 2022/2023 academic year using Academic Information System. This research is descriptive qualitative research. This research uses data from questionnaire results from SIAKAD or Sistem Informasi Akademik Institut Teknologi Bisnis AAS Indonesia at siakad.itbaas.ac.id. The finding shows that ITB AAS implements monitoring of lecturers in carrying out their teaching duties by allowing students to fill out questionnaires “Lecturer Assessment by Students” by filling in SIAKAD, especially in the odd semester of 2022. Students must fill in a value, which ranges from 0-4, each questionnaire consisting of 43 questions. The questions used for obtaining lecturer assessments by students in the form of a checklist regarding lecturer performance in daily lecture activities in odd semesters 2022/2023 include aspects of lectures including planning, implementation, evaluation, and lecturer’s personality. There are 32 students from S1 Accounting study program fulfill the questionnaire. From the questionnaire, it is obtained an average rating of 3.83 on a scale of 0-4 or with “Very Good” criteria. It also shows that most dominant students choose the score (4) which shows the students perceive positively about English lecturers in the teaching and learning process. The further research needs to be implemented to know more classes and students about their ‘perception’ toward the English Language Teaching (ELT) process during one semester.
The impact of the removal of information and communication technology subjects on students' digital literacy Lestari, Siska; Dayurni, Popi; Evasufi Widi Fajari, Laksmi; Ya, Kyaw Zay
Journal of Computer-based Instructional Media Vol. 1 No. 1 (2023): Regular Issue
Publisher : Researcher and Lecturer Society

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58712/jcim.v1i1.17

Abstract

This study aims to find out how the perception of class XI MA Darul Irfan students in Serang City about the abolition of ICT subjects, and also to determine the level of digital literacy skills of students in class XI MA Darul Irfan Serang City after the abolition of ICT subjects. The type of research used in this research is qualitative. Qualitative research is research that intends to understand the phenomena experienced by research subjects such as behaviour, perception, and motivation through descriptions in the form of words and language. So, in this study, researchers conducted observations, interviews and documentation. The results of the study show that: 1) ICT subjects are very important for students in schools to face the current digital era so that students are not ignorant about using technology. 2) the ability of students to find, manage, and convey information through digital is already high. Student's preparation to take advantage of digital literacy in learning is already high. The ability of students to think critically, creatively and innovatively in the use of technology is still low. Student participation in digital literacy activities is quite high.
Development of Web-Based Computer Laboratory Management Information System at SMKS Pertiwi Batam Hanafi, Hanafi; Adi, Novi Hendri; Kusuma, Agung Budi; Le, Sai Kham
Journal of Computer-based Instructional Media Vol. 1 No. 2 (2023): Regular Issue
Publisher : Researcher and Lecturer Society

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58712/jcim.v1i2.107

Abstract

Development of Computer Laboratory Management Information System at SMKS Pertiwi Batam is an application to support the performance of related institutions. Lack of data collection and the absence of supporting applications and data that is still stored in the form of archives and computers manually. Information systems are designed based on websites using the codeigniter programming language and MySQL database. While the development of the research system uses the waterfall method with the stages of requirements, design, implementation, verification, and maintenance. This information system serves as a means of sharing information about the inventory of computer laboratory equipment, the use of computer laboratories, and schedules regarding the use of computer laboratories. With this information system, the agency will be easier in collecting inventory data, using and scheduling computer laboratories. As well as the need to make monthly reports on computer laboratory data.
Developed a web-based inventory information system to improve the efficiency and effectiveness of inventory management Kusuma, Willya; Adi, Novi Hendri; Afrina; Jimenez, John Rey A.
Journal of Computer-based Instructional Media Vol. 1 No. 2 (2023): Regular Issue
Publisher : Researcher and Lecturer Society

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58712/jcim.v1i2.110

Abstract

Batam Cable Vision is a company engaged in cable TV and internet installation services. This company has problems in data processing which results in different quantities of goods. So that a system is needed that can determine the amount of inventory in the warehouse. Therefore, a webbased inventory system is designed to find out the exact amount of inventory and can be accessed via the internet. This research is designed using the waterfall method, there are five stages, namely planning is the process of designing a system like what will be made, analysis is understanding the existing system with the system to be created, system design is carried out with the aim of helping to provide a complete picture of what to do, coding is the process of writing program code, then checking and testing the system as a whole to identify possible system failures and errors, in the last stage maintenance includes error correction, improvement of system unit implementation, and system improvement and adjustment according to user needs. While the modelling used uses the Unified Modeling Language (UML) which consists of a use case diagram, activity diagram, class diagram and sequence diagram. The result of this research is a web-based inventory information system at PT Batam Cable Vision is expected to help the admin in data processing, in order to minimise errors in recording goods. Then, the inventory information system can present the right goods report information according to company needs so as to minimise the use of paper.
Designing an information system for recapitulating goods received transactions Ulia, Radiyatul; Setyawan, Didin; Afrina, Afrina
Journal of Computer-based Instructional Media Vol. 2 No. 1 (2024): Regular Issue
Publisher : Researcher and Lecturer Society

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58712/jcim.v2i1.126

Abstract

This research aims to design and implement an information system to recapitulate goods receipt and delivery transactions. Previously, this process used Microsoft Excel, which required manual data copying, took a long time, and required daily, weekly, and monthly printing and reporting. In addition, the application used was not stored in a database and was not integrated with the network, making data processing inefficient. In order to overcome this problem, the research developed a database programming-based information system with the waterfall method for the design stage. System modelling is done with the Unified Modeling Language (UML). This research produces a needs analysis, system design using UML, and nine tables supporting the system. Testing is done with black box testing and direct trials by users involved in data management, showing satisfactory results. Implementing the system using PHP programming and MySQL database resulted in a web-based application that accelerates the recapitulation process, stores data in the database, and is integrated with the network. This application is proven to speed up data processing. The application needs to be improved with more complex technology and compatible with various smartphones for further development. In addition, the app needs a dashboard feature to display the number of daily monthly deliveries, as well as the income of each officer. Increasing the number of human resources capable of maintaining the system is also important to ensure its sustainability and efficiency.  
Design of a web-based information system for domestic sea transportation services for limited liability company goods Putra, Diki Pratama; Devega, Army Trilidia; Afrina, Afrina
Journal of Computer-based Instructional Media Vol. 2 No. 1 (2024): Regular Issue
Publisher : Researcher and Lecturer Society

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58712/jcim.v2i1.128

Abstract

This research aims to design and implement a web-based information system for domestic sea transportation services of goods owned by a Limited Liability Company. Currently, the Limited Liability Company faces challenges in administrating goods due to the time-consuming recording process and using Excel applications that are prone to manual errors, accompanied by inaccuracies due to the absence of an integrated database system. The information system developed uses the waterfall approach for system design and the Unified Modeling Language (UML) for modelling, resulting in a requirements analysis, UML-based system design, and eight database tables that support system functionality. The use of PHP programming and MySQL database in the system implementation resulted in a web application that allows PT NSE to manage administration in a timely and accurately, with reports stored in the database. To enhance the executive dashboard of the domestic sea transportation service information system for goods, revamping the display for more visual and informative data presentation is essential. Additionally, integrating an Excel export feature will facilitate further data processing by relevant parties. Adequate resources must be allocated to maintain and manage the system effectively, ensuring seamless and sustainable operation. By implementing this information system, the Limited Liability Company is expected to boost administrative efficiency and accuracy, thereby solidifying its position in Indonesia's logistics service industry.
Preparation of Information Security Risk Management Based on Iso / IEC 27001: 2022 at Diskominfo West Java Province Nugraha, Ginanjar; Nurhasanah, Ina Siti; Sumardi, Idi; Nugraha, Yuda Prasetia
International Journal of Marketing & Human Resource Research Vol. 6 No. 1 (2025): International Journal of Marketing and Human Resource Research
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijmhrr.v6i1.2596

Abstract

Information security and awareness of the dangers of information leakage are the most important things in information technology, especially information that is classified and has strategic value. Information security risk management is an approach organizations use to identify, distribute, measure, and manage risks related to information security, which, if left unchecked, can paralyze existing business process activities in the organization. In carrying out its business processes, the West Java Province Diskominfo still has risk problems, namely that information security incidents often disrupt institutional business processes, where some incidents can be handled directly (reactively) in the field. However, several other incidents require planning and time. There are quite a few solutions, and there is no proper supervision and planning in managing data and information security, so Information Security Risk Management based on ISO/IEC 27001:2022 is needed. The results of this research show that there are forty-one information security risks in the West Java Province Diskominfo, and recommendations have been given for each risk in accordance with the ISO/IEC 27001:2022 standard.
Inventory Information System Design Analysis (Case Study at CV. Mysneaker Retail Indo) Zaki, Achmad; Kamila, Edita Rachma; Violita, Cynthia Eka
GREENOMIKA Vol. 5 No. 1 (2023): GREENOMIKA
Publisher : Universitas Nahdlatul Ulama Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/unu.gnk.2022.05.1.9

Abstract

This research is a qualitative research that examines the design of inventory information systems at CV. Mysneaker Retail Indo. This study analyzes the information system on inventory at CV. Mysneaker Retail Indo. This study uses observation with interviews. The results of this observation are written on the observation sheet carried out by the observer. Unstructured interviews were conducted in order to obtain more comprehensive interview results with informants. Research data was collected through observation, unstructured interviews, and documentation. CV. Mysneaker Retail Indo has collaborated with a third service party, namely mokapos, to help carry out the inventory system for this business by the end of 2022. This application is available on desktop and mobile. This application makes inventory management in managing inventory fast and accurate so as to minimize errors in data. This business uses Use Case Diagrams. Use Case Inventory Diagram proposed, there are several involved in the system namely Warehouse Admin, Marketing and Owner.

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