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The The Impact of Earnings Management as for The Nigerian Listed Firms Financial Reporting Quality on Information Asymmetry: THE IMPACT OF EARNINGS MANAGEMENT AS FOR THE NIGERIAN LISTED FIRMS FINANCIAL REPORTING QUALITY ON INFORMATION ASYMMETRY Saheed Ademola Lateef; Norfadzilah Nik Mohd Rashid; Umar Aliyu Mustapha; Abdallah Bala Ado
Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis Vol. 4 No. 1 (2019): JURNAL APLIKASI MANAJEMEN, EKONOMI DAN BISNIS
Publisher : STIM LASHARAN JAYA MAKASSAR

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Earnings management is one of the critical issues related to financial reporting quality, particularly after the Enron and WorldCom scandals. Earnings management behaviors are related to the low level of corporate social responsibilities (CSR) and improvement in both areas would be expected to result to Improvements in the quality of financial reporting (FR). Hence, the aims and objective of this study is to examine the impact of earnings management as financial reporting quality on information asymmetry for the listed firms, Nigeria. The study is a conceptual paper on the relationship between earnings management of financial report and information asymmetry of Nigerian listed firms. Based on constructing the underlying theoretical framework of earnings management, the relationship between earnings management and information asymmetry is studied. The study revealed that both real earnings quality and accruals earning quality models are relevant to understanding the financial reports, that is, lower information asymmetry challenge. Therefore, uninformed users of financial reports are encouraged to rely on financial analysts in order to make efficient portfolio decisions. Also, if there is any need for the management of listed companies to use earnings manipulation, real earnings manipulation is recommended for them rather than the accrual-based approach. Finally, the study suggests that other researcher(s) can go beyond this to put retail and institutional on one side, and foreign investors on the other side, then focus on each group in separate studies.

THE IMPLEMENTATION OF PUBLIC INFORMATION DISCLOSURE THROUGH PEOPLE'S ONLINE COMPLAINTS INTEGRATED ON INFORMATION AND SERVICES CENTER IN MEDAN STATE UNIVERSITY, INDONESIA M. Surip; Hendra Kurnia Pulungan
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 1, No 3 (2018): Budapest International Research and Critics Institute October
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v1i3.69

The People's Aspiration Service and the People's Online Complaints (LAPOR) and Integrated Information and Service Center are the two flagship programs of the Medan State University Information and Documentation Management Officer (PPID). These two programs are an effort to follow up on Law Number 14 of 2008 concerning Public Information Openness. The program is also an effort of Unimed in supporting the creation of Good Governance especially in the field of higher education services. This study aims to find out how the implementation of LAPOR programs on public information disclosure in Unimed. This type of research is descriptive qualitative. The focus of this research is implementation, access, mechanisms and constraints. Policy implementation is implemented to achieve the objectives of an institution. At the policy implementation stage, the policies that have been made or determined will be implemented, however, the implementation phase of this policy is the most severe stage, this is because in implementing or implementing a policy will certainly experience various kinds of problems in the field. Public information disclosure is regulated in Law No. 14 of 2008 concerning Public Information Openness (UU KIP).

Implementation Government Implementation Government Accounting Standards and Accounting Information System To Quality of Financial Statement: Implementation Government Accounting Standards and Accounting Information System To Quality of Financial Statement Rukmi Juwita
Competitive Vol. 9 No. 1 (2014): Jurnal Competitive
Publisher : Politeknik Pos Indonesia

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Penelitian ini bertujuan untuk mengetahui dan menganalisis (1) pengaruh implementasi standar akuntansi pemerintahan dan implementasi system informasi akuntansi secara parsial terhadaap kualitas laporan keuangan di wilayah kota/kabupaten di provinsi jawa barat (2) pengaruh implementasi standar akuntansi pemerintahan dan implementasi system informasi akuntansi secara simultan terhadap kualitas laporan keuangan di wilayah kota/kabupaten di provinsi jawa barat. Hasil penelitian menunjukan bahwa hasil pengujian korelasi pearson terhadap variable implementasi standar akuntansi pemerintahan dan implementasi system informasi akuntansi memiliki hubungan yang sangat kuat/erat dengan kualitas laporan keuangan. Hasil pengujian regresi secara simultan dengan uji F maupun parsial dengan uji t, memperlihatkan bahwa implementasi standar akuntansi pemerintahan dan implementasi system informasi akuntansi berpengaruh secara signifikan terhadap kualitas laporan keuangan

The Quality of Information and Related Sources of Information as an Assumption for Effective Decision-Making Process for Tourists to Travel in the European Tourism Market MihajloviÄ‡, Iris; ÄŒoloviÄ‡, Zorica KrÅ¾elj
Mediterranean Journal of Social Sciences Vol. 3 No. 5 (2012): Special Issue
Publisher : Richtmann Publishing

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Assumption of effective decision-making process for tourists on a trip is based on quality information. In order to gain insight ofthe source of information about tourists' decisions related to travel and to the European tourist market, a secondary research wasconducted. Subjects-tourists, who participated in the survey, were asked to indicate which sources of information they use when makingdecisions about travel plans, by valuing different sources of information as very important to less important ones. Survey results indicatehighly prevailing sources of information such as "recommendations of friends and colleagues," and the Internet as a new technologicalsolution tourists use when making decisions about their travel resort. The most important sources of information, according to thedemographic characteristics of respondents in all 27 EU Member States, were also analyzed. In this paper, preliminary results arebrought in connection with the timeframe and poor economic condition determining the behavior of consumers and their capabilitiesrelated to travel, and hence the frequency of travel, tourism trends and alternative travel destinations which are a result of mostacceptable solutions to these conditions. Classical sources of information, such as travel agencies with the exception of "therecommendations of friends and colleagues", have new challenges and additional responsibilities on how to effectively implement statedtechnological solutions into new business processes.

Information Interchange Layer based on Classification of Information Use (IU) Albarda Albarda; Suhono Harso Supangkat; Kuspriyanto Kuspriyanto; Jaka Sembiring
TELKOMNIKA (Telecommunication Computing Electronics and Control) Vol 12, No 2: June 2014
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/telkomnika.v12i2.70

Information characteristics in classification of IU directly related to aspects of information usage by user in enterprise to accomplish their activities. Feature extraction from information usage in three layer of enterprise management used as parameter for this characteristic. Characteristics and dimension applied to develop middle-ware system (called Information Interchange Layer) that bridges a common issue ie information silo, to optimize a services of information resources in enterprise

Information technology investment analysis of hospitality using information economics approach Eva Novianti; Ahmad Nurul Fajar
TELKOMNIKA (Telecommunication Computing Electronics and Control) Vol 17, No 2: April 2019
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/telkomnika.v17i2.7247

This study aims to determine the feasibility of IT investment in hospitality and determine the value and tangible/ intangible benefits from IT implementation. Problem arises from high investment without knowing the real impact and future investment to IT development. The scope of this research is information technology investment in five star hotel in Jakarta. The data were collected by distributing questionnaires to the research samples, are Grand Hyatt Hotel, Mandarin Oriental Hotel and Ayana Midplaza Hotel Jakarta. The analysis uses the information economics (IE) approach that combines financially and non-financial calculations to determine the feasibility of IT investment and the benefits of IT for 5-star hotels in Jakarta. From the analysis result, it can be concluded that five star hotel in Jakarta is feasible to make IT investment with ROI score more than 1 and scorecard value 28 which shows that IT investment in 5-star hotel is quite beneficial for hotel business process.

Notification information system android-based for spreading school information Wirawan Istiono; Jansen Sampurna
TELKOMNIKA (Telecommunication Computing Electronics and Control) Vol 19, No 3: June 2021
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/telkomnika.v19i3.18326

School is a place where students can learn a lot, but beside as a place to learning, the school also has many events and activities that must be attended by students, or even sometimes must be attended by parents. To give information or invintation to the parents, some school give information by manual letter, email, social media or online chatting, but all that method to spread information has a weakness, because sometimes information that shown or give to parents or to students, often not accepted by students or parents, and beside that, to spread message to a lot people need a lot time and need a lot cost. To solve this issue, in this study will be build Android-based information notification application with push messaging services, where if there a new information from the school, the students or parents will receive notification new information to their Android smartphone, and after that, the details of this information can be seen in the applications. To get acceptance user result, we using user acceptance test (UAT) was conducted using the TAM method, the result has positive results were 84.88% from parent or student's side and obtained 84.67% from school administration's perspective as provider information, which means this system can be accepted and as expected by the user who receiving the information and by the school as information provider.

IMPROVING INFORMATION LITERACY SKILLS AGAINST HOAX ON CORONA VIRUS IN SOCIAL MEDIA AMONG TEENAGERS IN BANDARLAMPUNG PENINGKATAN KETERAMPILAN INFORMATION LITERACY DALAM MELAWAN HOAX TENTANG VIRUS CORONA DI MEDIA SOSIAL BAGI REMAJA DI BANDARLAMPUNG Dhanik Sulistyarini; Anna Gustina; Wulan Suciska; Abdul Firman Ashaf
RANGKIANG: Jurnal Pengabdian Pada Masyarakat Vol 2, No 2 (2020)
Publisher : STKIP PGRI Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22202/rangkiang.2020.v2i2.4276

ABSTRACTThe purpose of the community service activity was to improve knowledge and information literacy skills among teenagers in Bandarlampung against hoax on Corona virus in social media. The outbreak of the Corona virus (Covid-19) in the past few months has resulted in widely spread hoaxes and conspiracy theories in the community, including in social media. Indonesia is one of countries with the highest number of social media users in the world, and teenager is a social group that are very active in social media. It suggests that teenagers are vulnerable to hoaxes in social media. It is the reason that this training is very important for them. After participating in this activity, the teenagers became more aware that they need to more critical toward information in social media, they have more understanding about hoax characteristics, and they know how to evaluate information from social media.Keywords: media literacy, information literacy, social mediaABSTRAKTujuan dari kegiatan pengabdian kepada masyarakat ini adalah untuk meningkatkan pengetahuan dan keterampilan information literacy bagi para remaja dalam melawan hoax tentang virus Corona di media sosial. Merebaknya penyebaran virus Corona (Covid-19) beberapa bulan terakhir telah menyebabkan maraknya hoax dan teori konspirasi dalam masyarakat, termasuk di media sosial. Indonesia merupakan salah satu negara dengan jumlah pengguna media sosial yang tertinggi di dunia, dan remaja merupakan kelompok masyarakat yang sangat aktif di media sosial. Hal itu mengindikasikan bahwa remaja merupakan kelompok yang rentan terhadap hoax di media sosial. Oleh karena itu kegiatan ini sangat penting untuk mengedukasi remaja supaya dapat menangkal hoax di media sosial. Setelah mengikuti kegiatan ini, pengetahuan dan kemampuan para remaja meningkat dalam beberapa hal, antara lain sikap kritis terhadap informasi di media sosial, mereka lebih memahami ciri-ciri hoax, dan cara mengevaluasi informasi di media sosial.Kata kunci: literasi media, literasi informasi, media sosial.

Design Information Consentpasiment Competition Of Desktop Based Dental Poly Information System In Palkesmas Talagabodas Bandung Yudhi Yanuar; Lilis Emalia; Novia Surya Ghani
IJISTECH (International Journal of Information System and Technology) Vol 3, No 1 (2019): November
Publisher : Sekolah Tinggi Ilmu Komputer (STIKOM) Tunas Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30645/ijistech.v3i1.32

The research aims to know the design of system information completeness of charging the informed consent of the patient's Poly. teeth to use microsoft Visual Studio 2010 in UPT Puskemas Talagabodas the city of Bandung. The research method used is the method of qualitative techniques of collecting data field studies, interviews, the library and browsing the internet. Methods of use is a waterfall. From a study found no problems, namely : The process of completwness analysis of charging the informed consent is still not running, The informed consent in Poly. teeth are not filled with complete, the lack of socialization of the creation and filling the informed consent, especially in Poly. teeth. The advice is give, namely : start to do the analysis of the completeness of charging the informed consent in accordance with SOP, the medical records that there can be re-socialization back about the creation and filling the informed consent to all staff of other medical right to send out the, should the institution has a system information that can rock the performance of staff medical records more effective in terms of analyzing the completeness of the informed consent and facilitate the creation of the,quipment.

Utilization of Digital Information Boards as Media Information in Rural Areas: Pemanfaatan Papan Informasi Digital Sebagai Media Informasi di Wilayah Perdesaan Fadli, Ari; Purnomo, Widhiatmoko Herry; Sugiyanto, Gito; Aliim, Muhammad Syaiful
Mattawang: Jurnal Pengabdian Masyarakat Vol. 1 No. 1 (2020)
Publisher : Yayasan Ahmar Cendekia Indonesia

Information is one of the most important human needs. The term information is often understood as an aid in decision making process needed for the decision makers. Subdistrict offices, village offices, or other government offices are required to be able to provide various information needed by the community. The presence of signage as a medium for delivering information at the subdistrict offices, village offices or other government offices is still considered an important medium in fulfilling information according to the community needs. Digital Signage is one of the electronic media which is currently often used in fulfilling the required information. Digital signage is a one-way digital information service. This community service activity was carried out with the aim of building a digital signage by using an Android TV device. The use of this Android TV-based digital signage can assist village officials in compiling digital-based information, where its use is also considered as easy as using an Android-based mobile device. Abstrak Informasi merupakan kebutuhan yang sangat penting, dasar dalam pengambilan keputusan salah satunya adalah bersumber dari informasi tersebut. Kantor Kelurahan, kantor desa ataupun kantor pemerintahan lain syarat akan informasi yang dibutuhkan oleh masyarakat umum. Kehadiran papan pengumuman sebagai media penyampai informasi di Kantor Kelurahan, kantor desa ataupun kantor pemerintahan lain hingga saat ini tetap menjadi hal penting yang dapat digunakan untuk memenuhi kebutuhan masyarakat akan informasi. Papan Informasi digital (Digital Signage) merupakan salah satu media elektronik yang saat ini sering digunakan untuk memberikan informasi yang dibutuhkan. Papan pengumuman digital (digital signage) adalah Sebuah layanan informasi berbasis digital satu arah. Tujuan dari kegiatan pengabdian kepada masyarakat ini adalah membangun papan informasi digital dengan menggunakan menggunakan perangkat android tv. Hadirnya Papan informasi digital berbasis Android TV ini memberikan kemudahan bagi perangkat desa dalam membuat informasi berbasis digital dikarenakan kemudahan penggunaannya yang sama dengan perangkat handphone berbasis android.

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