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THE IMPACTS OF AUDIT COMMITTEE SIZE, INFORMATION ASYMMETRY, OPERATING CASH FLOW AND EXTERNAL AUDIT QUALITY ON EARNINGS MANAGEMENT OF MANUFACTURING COMPANIES IN INDONESIA Ghina Atikah Azhar; Islahuddin Islahuddin
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 4 (2018): November 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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This study was done to find out impacts of audit committee size, information asymmetry, operating cash flow and external audit quality on earnings management of manufacturing companies in Indonesia. Samples used were 35 of all manufacturing companies listed in the Indonesia Stock Exchange (IDX) in the period of 2011-2015. Audit committee size was determined by comparing the number of audit committee member in a company and the minimum requirement of audit committee member according to the regulation of Financial Services Authority (OJK). Information asymmetry, operating cash flow, and external audit quality were measured based on relative bid-ask spreads, total operating cash flow on the total company assets, and dummy variable of Big 4 and non-Big 4 accounting firms, respectively. The data obtained was analyzed by multiple linear regression analysis. The results indicated that independent variables simultaneously influence earnings management practice. Partially, operating cash flow and external audit quality affected earnings management whereas audit committee size and information asymmetry did not affect earnings management.

A Study for Exploring Information Literacy of PhD Student Arniati Arniati
Journal of Applied Accounting and Taxation Vol 2 No 2 (2017): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

The search process research topic is concerned for every doctoral student from all major colleges and all educational subjects. Previous studies indicate that the information literacy is a tool aids in the process of finding a research topic. This study aims to determine how the role of information literacy for doctoral students to find a thesis topic through interviews with doctoral students of engineering and non-engineering majors from several countries. The results showed that the use of information literacy required in the process of finding a research topic by using the channel information journal in websites and search engines is the most frequently used by students. Information literacy education in the form of short courses on material which is supporting the conduct of research, guides and self-learning module is a new discovery in this research.

Model Geoprocessing Untuk Otomatisasi Pemetaan Daerah Rawan Banjir Berbasis Geographic Information System Nizar Purnama; Nasaruddin Nasaruddin; Nizamuddin Nizamuddin
Jurnal Ilmiah Teknik Elektro Komputer dan Informatika Vol 4, No 2 (2018)
Publisher : Universitas Ahmad Dahlan

Banjir merupakan bencana alam yang paling sering terjadi di Indonesia. Kerusakan yang diakibatkan oleh bencana banjir menjadi permasalahan global untuk bisa mengurangi korban jiwa dan kerugian secara ekonomi. Pemetaan daerah rawan banjir merupakan salah satu solusi dalam mitigasi bencana banjir. Metode pemetaan daerah rawan banjir umumnya menggunakan pemetaan secara manual sehingga membutuhkan sumber daya yang besar seperti waktu pemetaan, biaya dan tidak efisien dalam pemutakhiran data. Selain itu, pemetaan dengan menggunakan Geographic Information System secara konvensional digunakan secara otomatisasi pemetaannya dengan hasil cepat dan efisien. Oleh karena itu, penelitian ini bertujuan membuat model geoprocessing sebagai tool baru pada ArcGIS untuk pemetaan daerah rawan banjir secara otomatis dan mengevaluasi kinerja metode otomatisasi tersebut. Otomatisasi dilakukan dengan merangkai setiap tahapan pemetaan daerah rawan banjir secara konvensional menjadi sebuah tool yang menjalankan setiap tahapan hanya dalam sekali proses. Melalui penerapan model geoprocessing untuk otomatisasi pemetaan daerah rawan banjir maka didapatkan peningkatan kinerja yang lebih baik dibandingkan pembuatan peta daerah rawan banjir secara konvensional. Pemetaan daerah rawan banjir secara otomatis membutuhkan waktu rata-rata 2 menit 32 detik. Tool otomatisasi ini juga telah diuji menggunakan metode System Usability Scale dimana hasil yang didapatkan dengan nilai rata-rata 81,66 yang termasuk ke dalam kategori B (Excellent).

The Implementation Of Bellman-Ford Algorithm In Rembang Tourism Mobile Application As A Tourism Information Media
Data Science: Journal of Computing and Applied Informatics Vol. 3 No. 1 (2019): Data Science: Journal of Computing and Applied Informatics (JoCAI)
Publisher : Talenta Publisher

Tourism is one of the methods to publish the beauty of nature or the uniqueness of culture in a region that spreads from the coast up to the mountains. The distribution and the access to tourist attractions require mobile application. In creating the application, Bellman â€“ Ford algorithm was used to get the shortest route. The algorithm was the Bellman â€“ Ford algorithm which was used to calculate the shortest distance to the tourist attraction on the weighted graph. Testing the functionality of the application used a black box. The results showed that functions on the mobile application could run well. The compatibility testing showed 100% compatibility with a number of Android devices. In addition, the usability testing showed that the application was appropriate to use with percentage by 82.7% of the 30 respondents. The "Rembang tourism" mobile application can be used by users of information about tourism.

INFORMATION GAP TECHNIQUE BASED ON STUDENTS’ WILLINGNESS TO COMMUNICATE IN SPEAKING ACHIEVEMENT TEKNIK KESENJANGAN INFORMASI BERDASARKAN KESIAPAN SISWA BERKOMUNIKASI DALAM PENINGKATAN PRESTASI BERBICARA Burhanuddin, Wildhan; Yassi, Abdul Hakim; Jubhari, Ria Rosdiana
JKIP (Jurnal Keguruan dan Ilmu Pendidikan) Vol 2 No 2 (2015): JKIP
Publisher : Fakultas Keguruan dan Ilmu Pendidikan

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Willingness to communicate (WTC) has important roles in students’ learning. It refers to the personal variable which can affect students’ learning process and at the last stage affect students’ speaking achievement. The purpose of the research was to find out the willingness to communicate as a students’ personality through students’ response in scoring system of designed questionnaire and effectiveness of information gap technique as a teaching method to improve students’ speaking achievement. The population of this research was 368 students from 10 classes at the second semester, English Department, at the Muhammadiyah University of Makassar. This research was quasi-experimental. The sample was taken by purposive sampling. The total sample was 24 for the experimental group and 19 for the control group. Data collected from two groups of students, experimental and the control group that had been analyzed by three raters and tabulated in the table of students’ score was tabulated in Excel 2007 (Windows program and analyzed in IBM statistical package and service solution (SPPSS 20). The findings showed that there was a significant difference between pretest and post test of the experimental group while the control group that was not the significant difference between pretest and posttest. It proved that Information gap technique based on WTC improved the students’ speaking achievement.

Utilization & Quality of Information System for Administration Services Based on ICT In Patehan, Kraton, Yogyakarta Rohmah, Amandita 'Ainur; Rachmawati, Rini
Indonesian Journal of Science and Technology Vol 4, No 1 (2019): IJOST: VOLUME 4, ISSUE 1, 2019
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/ijost.v4i1.12680

Development of technology and application of e-government at city, sub-district, and village become the factor of emergence of Information and Communication Technology-based information service system innovation. Yogyakarta has implemented e-government as one of the strategies used to achieve the slogan of Yogyakarta Smart City. One of the areas that have implemented the concept is Patehan, Kraton, Yogyakarta. This research aims to describe the system of online administrative services, identify of utilization by the community, and measure the quality of its services. The research method used was qualitative and quantitative methods. Data collected are primary data and secondary data with analytical technique used is descriptive qualitative and quantitative. Based on the results of the research can be seen that the administrative service system in Patehan (SiWarga Patehan) is a system made by citizens, for citizens, and from citizens to take care of online certificate from RT, RW until the village that serve as one alternative for the community has high mobility. Based on 60 respondents, it can be concluded that the administrative system of SiWarga Patehan included into the category of good with the service index of 79.97.

Data Logging pada Real Time Passenger Information System Berbasis NI myRIO Angga Wardana; Yusmar Palapa Wijaya; Elva Susianti
Jurnal Elektro dan Mesin Terapan Vol. 4 No. 2 (2018): Jurnal Elektro dan Mesin Terapan (ELEMENTER)
Publisher : Politeknik Caltex Riau

Jumlah kendaraan di kota- kota besar akan semakin bertambah seiring berjalannya waktu, begitu juga dengan kota Pekanbaru. Peningkatan volume kendaraan yang tidak disertai dengan peningkatan volume jalan akan menimbulkan masalah kemacetan lalu lintas yang tidak terhindarkan. Untuk mengatasi masalah tersebut, Pemerintah Daerah Pekanbaru menerapkan sistem Bus Trans Metro Pekanbaru, yang dikenal dengan TMP pada tahun 2009. Diharapkan pengguna kendaraan pribadi akan beralih ke TMP. Namun hingga saat ini, TMP masih memiliki peminat yang rendah. Tidak sebandingnya bus yang beroperasi dan panjangnya jalur operasi menyebabkan selang waktu antar bus pada satu tempat menjadi sangat lama. Tidak adanya kepastian kapan bus akan sampai ke halte menjadi salah satu faktor yang menyebabkan kegagalan sistem ini. Posisi dan kecepatan bus yang didapat dari modul GPS akan dibaca myRIO (Kontroler) dan dikirimkan ke database mySQL pada server PCR. Data tersebut akan digunakan untuk menentukan waktu sampai ke perhentian berikutnya. Data waktu akan ditempilkan pada situs web. Selain itu, alat yang dibuat akan dilengkapi NFC reader untuk pembuatan sistem pembayaran tiket yang akan memotong saldo berdasarkan jarak yang ditempuh

The Effect Of Providing Information On Implant Installation Procedures To The Anxiety Level Of The Implant Acceptor Candidate In Gorontalo City PUSPITA SUKMAWATY RASYID
Jurnal Nasional Ilmu Kesehatan Vol. 1 No. 3 (2019): Jurnal Nasional Ilmu Kesehatan - Februari 2019
Publisher : Jurnal Nasional Ilmu Kesehatan

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Fear of pain during insertion of Impant is a major source of anxiety for many women, even though the actual pain experienced is not as severe as imagined. Providing information on Implant installation procedure is one of the ways that can be done to reduce the level of anxiety.This study aims to analyze the effect of providing information on Implant installation procedure to the anxiety level of the Implant acceptor candidate in Gorontalo City.This type of research is Experimental Research with pretest posttest design. The number of respondents was 30 people, which were observed by the level of anxiety before and after being given information on Implant installation procedure. This study uses the Consecutive Sampling method. The independent variable is the providing information on Implant installation procedure and the dependent variable is the anxiety level of the Implant acceptor candidate.The results of the study based on paired sample T-test analysis with significance levels α = 0.05 were obtained by the effect of providing information on Implant installation procedure to the anxiety level of Implant acceptor candidates in Gorontalo City with the acquisition of the p value is 0,000 with α = 0, 05.Conclusion; There is the Effect of Providing Information on Implant Installation Procedures to the Anxiety Level of Implant Acceptor Candidates in Gorontalo City. Keywords: Information on Installation, Anxiety, Implant Contraception

Hubungan antara kepercayaan diri dan kompetensi sosial dengan kesediaan berbagi informasi (willingness to share information) pendengar radio Lestari, Bawin Sri; Suryanto, Suryanto; Matulessy, Andik
FENOMENA Vol 27 No 2 (2018): Desember 2018
Publisher : Faculty of Psychology, Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/fn.v27i2.2104

Tujuan dari penelitian ini adalah untuk mengetahui hubungan antara kepercayaan diri dan kompetensi sosial dengan kesediaan berbagi informasi pendengar radio Suara Surabaya. Subjek penelitian ini adalah 75 pendengar yang berbagi informasi di radio Suara Surabaya, usia 22 â€“ 55 tahun. Penelitian ini merupakan penelitian kuantitatif, dengan teknik pengambilan data propotional sampling, pengukurannya menggunakan regresi ganda dan korelasi parsial. Hasil analisis regresi menunjukkan nilai F regresi sebesar 88,564 dengan p = 0,000 (p < 0,005). Kesimpulannya ada hubungan yang signifikan antara kepercayaan diri dan kompetensi sosial dengan kesediaan berbagi informasi. Diperoleh R2 = 0,703, artinya kesediaan berbagi informasi di pengaruhi variabel kepercayaan diri dan kompetensi sosial sebesar 70,3 %. Radio Suara Surabaya perlu meningkatkan kepercayaan diri dan kompetensi sosial pada pendengarnya, dengan melakukan pelatihan terkait kepercayaan diri, gathering pendengar untuk meningkatkan kesediaan berbagi informasi pada pendengar radio Suara Surabaya.Kata kunci: Kesediaan Berbagi Informasi, Kepercayaan Diri, Kompetensi Sosial, Pendengar Radio

K-NEAREST NEIGHBOR METHOD FOR MONITORING OF PRODUCTION AND PRESERVATION INFORMATION (TREATMENT) OF RUBBER TREE PLANT -, Fitria; Wibowo, Hariyanto; Indriyani, Feven
Prosiding International conference on Information Technology and Business (ICITB) 2018: INTERNATIONAL CONFERENCE ON INFORMATION TECHNOLOGY AND BUSINESS (ICITB) 4
Publisher : Prosiding International conference on Information Technology and Business (ICITB)

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The District in Karang Agung Village, the report of production results by the foreman is still done by making regular reports in the foreman's order, supervision of production by the assistant head of the region is still done by looking at reports from the foreman who is still in the form of regular records in the foreman's book and there are still many rubber plants that are not well developed due to lack of knowledge about how to preserve the rubber plants. The methods used have weaknesses, including foremen having difficulty reporting production data because of the distance of plantations and remote plantation offices. In addition, the assistant head of the region was able to find it difficult to monitor production results because the data provided was still in the form of records and is often late by the foreman. The algorithm analysis used the classification method, K-Nearest Neighbor algorithm. A classification method for a set of data based on previously classified data learning. The nearest Neighbor was an approach to finding a case by calculating the proximity between a new case and an old case. It was based on matching the weights of a number of features. Keywords: District, production, K-Nearest Neighbor, Classification

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