Filter By Year

1945 2024


Reset

Found 25,207 documents
Search Information

 2066   2067   2068   2069   2070 
Controlling Function of Corporate Governance to The Relevance of Accounting Earnings Information Azis, Azolla Degita; Hurriyaturrohman; Sundarta, Muhammad Imam; Rizqi, Muhamad Nur
Jurnal Kajian Akuntansi Vol 7 No 2 (2023): DESEMBER 2023
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.vol7.no2.a8

Abstract

The relevance of accounting earnings information is needed to help users of financial statements to make a decision. This research intends to expand previous empirical studies by examining more comprehensive corporate governance variables, which are the proportion of audit committees and commissioners, the role of financial accounting experts in the audit committee, and ownership structure to increase the relevance of accounting earnings information. The aim of this research is to examine whether controlling function held by the company in order to perform good corporate governance can affect to the informativeness of accounting earnings in Indonesia. This research method uses Pooled Least Square (PLS) with total sample 327 firm-year observations of Indonesian public companies from 2017 to 2019. The result shows that the existence of effective controling function by multiple large shareholder, accounting expert, audit committee, and board size can increase the relevance of earnings information that rely on financial statement. This research findings could be as an additional literature in financial accounting and corporate governance area, and also for practitioners in manufacturing company in Indonesia that if a firm has good controlling function, it can provide relevant information about earnings to shareholders.
The Role of Digitalization and Environmental, Social, Governance in Enhancing Value Relevance of Accounting Information Handajani, Clarissa Dominique Effendi; Feliana, Yie Ke; Eriandani, Rizky
Jurnal Kajian Akuntansi Vol 7 No 2 (2023): DESEMBER 2023
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.vol7.no2.a5

Abstract

The acceleration of the Industrial Revolution by the Covid-19 pandemic has enhanced the urgency of digitalization. In addition, the issue of ESG (Environmental, Social, and Government) and the achievement of the triple bottom line have become a major concern for businesses. In contrast, previous research indicates a decline in the value relevance of EPS (Earnings per Share) and BVPS (Book Value per Share) and an enhance in value relevance of non-financial information. This study investigates the effect of digitalization and ESG on the value relevance of accounting information, focusing on EPS and BVPS. This study employs four models with 249 samples from the IDX from 2017 to 2021. Using multiple linear regression, it is determined that, despite the positive significant effect of digitalization and ESG score, the presence of such non-financial information does not enhance the value relevance of accounting information. Moreover, the combination of ESG and digitalization still unable to enhance the value relevance of accounting data. Due to the inefficiency and lack of reporting standard of digitalization and ESG implementation. Therefore, the company should effectively implement and report these data.
Corporate Governance, Financial Performance and Macroeconomics: The Impact on Bank Profitability Information Priharta, Andry; Gani, Nur Asni; Munawaroh, Azizatul; Ananto, Tri
Jurnal Kajian Akuntansi Vol 7 No 2 (2023): DESEMBER 2023
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.vol7.no2.a2

Abstract

Banks are institutions with stringent regulations related to corporate governance implementation and the demand for high financial performance. Macroeconomic conditions significantly affect the financial performance, including profitability, of banks. The study focused on Indonesia's four state-owned banks, Bank Tabungan Negara (BBTN), Bank Negara Indonesia (BBNI), Bank Rakyat Indonesia (BBRI), and Bank Mandiri (BMRI). The research sample or saturated sample was the entire population. The 10-year observation period ran from 2011 to 2020. The panel data regression model with a common effect was used to evaluate the data. The data showed that CGPI and LDR had no discernible impact on profitability. While NPL and FOREX had a large negative impact on profitability as evaluated by ROA, CAR, NIM, SIZE, and BIRATE had a significant positive impact. All independent factors simultaneously have a major impact on profitability. All independent factors were able to explain their impact on profitability to a degree of 94.39%, according to adjusted R-squared, while other variables outside the model were responsible for the remaining effects.
Education Management Strategies to Maximize the Effectiveness of Information and Communication Technology Integration in Teaching and Learning Processes Siminto; Almaududi Ausat, Abu Muna; Rijal, Syamsu
Indo-MathEdu Intellectuals Journal Vol. 5 No. 2 (2024): Indo-MathEdu Intellectuals Journal
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/imeij.v5i2.935

Abstract

The integration of Information and Communication Technology (ICT) has become a key factor in driving this change. This research aims to elucidate educational management strategies to maximize the effectiveness of integrating information and communication technology in the teaching and learning process. The research method used in this study is a literature review with a qualitative approach. Data sources are derived from Google Scholar for the period 2004-2024. This research utilizes Google Scholar as the primary source to obtain relevant, credible, original, and publicly available articles for systematic analysis. The study results indicate that in the era of Information and Communication Technology (ICT) development, the integration of ICT in education is crucial to enhance learning effectiveness. To achieve this, focused and comprehensive educational management strategies are highly important. These strategies should be based on a strong understanding of the role of ICT in learning, integration of ICT into the curriculum, training and support for educators and students, development of technological infrastructure, development of supportive policies, inclusive and sustainable approaches in ICT strategy development, as well as collaboration among educational institutions, government, industry, and the community
Stepping into the Digital Era: Transformation of School Administration Efficiency and Educational Management through the Role of Information Technology Urath, Samuel
Indo-MathEdu Intellectuals Journal Vol. 5 No. 2 (2024): Indo-MathEdu Intellectuals Journal
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/imeij.v5i2.1004

Abstract

The rapid development of information and communication technology has had a significant impact on various sectors, including education. Innovations such as database management systems, e-learning platforms, and administrative applications have become integral parts of modern school administration. This research aims to explore the strategies and challenges in stepping into the digital era in the context of education, as well as offer insights into how information technology can be effectively implemented to enhance administrative efficiency and educational management. This research method employs a qualitative approach with a focus on literature review and descriptive analysis. Data for this research were obtained from Google Scholar with a range of years from 2019 to 2024. The author searched for articles in reputable academic journals relevant to the research topic including digital era, school administration, education management, information technology. Initially, 50 articles were identified, but through rigorous selection based on relevance and quality, 34 articles most appropriate for this dissertation were utilised. The study results indicate that the transformation of school administration efficiency and educational management through information technology is a necessity in this digital era. The role of information technology is not only as a tool but also as a primary catalyst driving fundamental change in education. The adoption of technology-based school and education management systems, administrative processes become faster, more efficient, and accurate.
Management and Utilization Strategies of Educational Management Information Systems to Enhance Students' Academic Performance Pramono, Susatyo Adhi; Hanif, Muh.; Kraugusteeliana, Kraugusteeliana
Indo-MathEdu Intellectuals Journal Vol. 5 No. 2 (2024): Indo-MathEdu Intellectuals Journal
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/imeij.v5i2.1006

Abstract

Conventional educational management systems often face limitations in handling student data, curriculum, and other academic processes, leading to difficulties in effectively monitoring and enhancing students' academic performance. With the rapid advancement of information technology, the use of management information systems in educational contexts has become increasingly crucial. This research aims to examine the management and utilization strategies of management information systems in enhancing students' academic performance. The methodology employed in this research is a literature review using a qualitative approach and descriptive analysis. Descriptive analysis is utilized to present characteristics, patterns, and trends emerging from data obtained from articles published on Google Scholar between 2007 and 2024. Theme identification is one of the research data analysis techniques. The main themes in the article were identified, focussing on aspects such as information systems, education management, and student academic performance. The study results indicate that the utilization of Management Information Systems (MIS) has demonstrated a significant role in enhancing efficiency and effectiveness across various fields, including education. In the educational context, the management of MIS can be a key factor in improving students' academic performance
Peningkatan Hasil Belajar Peserta Didik pada Pembelajaran IPAS Menggunakan Strategi Information Search Kelas IV SDN 23 Bukik Apik Kecamatan Baso Habibi, Rahman Walid; Zuryanty, Z.
Indo-MathEdu Intellectuals Journal Vol. 5 No. 3 (2024): Indo-MathEdu Intellectuals Journal
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/imeij.v5i3.1211

Abstract

This research was motivated by the low learning outcomes of students. The aim of this research is to describe the improvement in student learning outcomes using the Information Search learning strategy in class IV of SDN 23 Bukik Apik, Baso District. This research is classroom action research (PTK) which uses qualitative and quantitative approaches. The research was carried out in two cycles, namely cycle I was held in 2 meetings and cycle II was held in 1 meeting. The results of the research showed an increase in: a) Teaching Module cycle I with an average of 85.4% (B), cycle II 95.83% (SB), b) Implementation of the educational aspect of cycle I with an average of 79.65% (B), cycle II 90.62% (SB), while implementation in the student aspect of cycle I with an average of 81.21% (B), cycle II 90.62% (SB), c) Assessment of students In improving learning outcomes in cycle I, the average was 73.12 (C) and in cycle II the average was 84.95 (B). It can be concluded that using this learning strategy can improve student learning outcomes
The Role Of Accounting Information Systems In Improving Management Strategic Decision Nadya, Wardatun; Muhammad Nawawi; Wahyudi, Tri; Prasadhita, Chandra
Management Science Research Journal Vol. 3 No. 3 (2024): August 2024
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v3i3.116

Abstract

This study aims to explain and analyze the role of accounting information systems in improving the quality of management strategic decision-making and analyzing the relationship between the use of accounting information systems and the quality of information and management strategic decision-making. The research method used is descriptive method research. The data source used is secondary data and the data collection method is done through observation, documentation, and literature. The method used in analyzing and processing the collected data is qualitative analysis. Based on the results of the study showed that the accounting information system plays an important role in improving management's strategic decision-making at PT Krakatau Sarana Properti. The accounting information system provides accurate, timely, and relevant financial and non-financial information so that it can assist management in making strategic decisions to improve company performance. And found several internal and external obstacles: Internal errors such as limited human resource capabilities and skills in using information systems, and external errors such as the security and integrity of financial data that is vulnerable to cyber threats. PT Krakatau Sarana Properti can overcome this well. Keywords: Accounting Information System, Information Quality, Decision-Making, Strategic Management
Effectiveness of Management Information System Applications in Increasing Zakat at the National Zakat Amil Agency Moelyadi, Moelyadi; A, Abdul Rahim; Marseli, Anisa; Syamsurizal, Syamsurizal; Yanti, Novi; Rinaldi, Alhazar
Al-Hijrah: Journal of Islamic Economics And Banking Vol. 2 No. 2 (2024): Al-Hijrah: Journal of Islamic Economics and Banking
Publisher : Institut Agama Islam Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55062/al-hijrah.v2i2.725

Abstract

ZIS management at Baznas Padang Pariaman City before the creation of SIMBA was still done manually. This causes several problems, such as the process of receiving, recording, and distributing ZIS funds which are slow and inefficient. These problems can have an impact on decreasing public trust in Baznas Padang Pariaman City. To overcome these problems, Baznas Padang Pariaman developed the SIMBA application. This study uses a qualitative method approach. This research was conducted at the Padang Panjang City National Zakat Agency Office. The instrument used in this study was an interview. The data sources in this study were primary data and secondary data. Data analysis techniques in this study were data collection, data reduction, data presentation and data verification. Data validity techniques in this study were source triangulation, technical triangulation and time triangulation. The results of the study showed that the Baznas Management Information System Application (SIMBA) at the Padang Pariaman National Zakat Agency was very effective because the results of direct research on the use of the SIMBA application met the indicators of program understanding, target accuracy, timeliness, and achievement of goals, real change. The advantages of SIMBA are that it makes it easier to input data, such as Muzaki registration, zakat data recording, to issuing receipts. Zakat distribution becomes more targeted and transparent with data and information on zakat recipients, types of assistance, and the amount of assistance provided. Accurate and faster zakat management reports are carried out. Muzaki can easily access information about zakat management, including their zakat data, zakat recipients, and BAZNAS zakat programs. Increased productivity by automating tasks. Increased accuracy of zakat data and minimize errors.
Bridging the Gap: A Literature Review on the Integration of Accounting Information Systems (AIS) into Mainstream Accounting Research Kristina Sese, Santa; Qollbia , Farah
International Journal of Management, Accounting & Finance (KBIJMAF) Vol. 2 No. 3 (2025): July: International Journal of Management, Accounting & Finance (KBIJMAF)
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/kbijmaf.v2i3.295

Abstract

This qualitative literature review explores the integration of Accounting Information Systems (AIS) into mainstream accounting research. The study identifies significant barriers, including limited representation of AIS topics in mainstream journals and divergent research methodologies. Despite these challenges, the review highlights the growing importance of digitalization and emerging technologies, which present opportunities for AIS to significantly impact accounting practices. The findings suggest that fostering interdisciplinary collaboration, embracing methodological diversity, and developing a unified research agenda are essential steps toward achieving greater integration. This integration is crucial for harnessing the full potential of AIS research to drive innovation and address complex challenges in the digital age. The review also acknowledges limitations, such as the selection of articles and linguistic constraints, which may impact the generalizability of the findings.

Page 2068 of 2521 | Total Record : 25207

 2066   2067   2068   2069   2070