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Implementasi Manajemen Asset Pada Tiang Distribusi Listrik Jaringan Tegangan Rendah Dan Jaringan Tegangan Menengah Dengan Memanfaatkan Aplikasi Qgis (Quantum Geographic Information System) Rahma Farah Ningrum
KILAT Vol 4 No 2 (2015): KILAT
Publisher : Sekolah Tinggi Teknik - PLN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33322/kilat.v4i2.447

Power distribution network continues to grow all the time without stopping. Indonesia along with population growth, this growth requires additional asset JTR pole (Low Voltage Network) and JTM (Medium Voltage Network) is adequate. So that all citizens can enjoy it. Location spread tiangpun increasingly widespread. The consequence is that asset management pillar good network and can simplify asset tracking. Implementation of asset management application using QGIS (Quantum Geographic Information System) is required to trace the whereabouts of all assets existing poles in the region.

The Effect of Information Asimmetry On Earnings Management In Companies That Conduct An Initial Public Offering (IPO) On The Indonesia Stock Exchange (IDX) Riski Hernando
JURNAL MANAJEMEN DAN BISNIS SRIWIJAYA Vol 16, No 4 (2018): Jurnal Manajemen dan Bisnis Sriwijaya
Publisher : Program Studi Magister Manajemen FE Unsri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jmbs.v16i4.7668

This study aims: to determine the effect of information asymmetry on Earnings Management in companies that carry out initial public offering on the Indonesia Stock Exchange in the period before go public, when go public, or after go public.Design and methodology: Sampling in this study is to use the purposive sampling method, where the company to be studied must certain criteria. The number of companies used as research samples based on predetermined criteria is 142 companies. The population in this study are banking/financial companies, service companies, and trading companies that made initial public offering on the Indonesia Stock Exchange (IDX). Analysis techniques are carried out with simple linear regression analysis techniques. The analytical method uses descriptive statistics, data quality tests, and hypothesis testing. Test the quality of the data in the form of classic assumption test which includes: normality test, multicollinearity test, heteroscedasticity test and autocorrelation test. Hypothesis testing uses the t test to test the coefficient partially with a significant level of 5%.Results: The test results prove that information asymmetry has a significant effect on earnings management during and after conducting an IPO, but when go public does not pass the heteroscedasticity test. The test results also prove that information asymmetry has no significant effect on earnings management before the IPO. Regression results indicate that the coefficient of determination possessed by the variables observed before, during, and after the IPO are respectively R-square= 0.039, 0.121, and 0.221. This means that the influence of the independent variables on the dependent variable is 3.9%, 12.1% and 22.1%.Originality/value: the addition of research variables to the independent variables can be done considering there are about 96.1%, 87.9%, and 77.9% influenced by other variables not included in this research model.Keywords: Asimmetry Information, Earnings Management, Initial Public Offering (IPO).

Informational Capability and the Development of Village Information System and Village Owned-Enterprises in Four Villages in Java Arie Setyaningrum Pamungkas
Jurnal Pemikiran Sosiologi Vol 5, No 2 (2018): Dimensi Kesejahteraan dalam Perspektif Sosiologi Kritis: Praktik Ekonomi Baru, P
Publisher : Departemen Sosiologi Universitas Gadjah Mada

Undang-Undang Desa Indonesia No. 6 tahun 2014 mengamanatkan negara untuk memperlakukan desa sebagai subjek pembangunan melalui fasilitasi oleh pemerintah pusat. Fasilitasi semacam itu dicontohkan oleh pengembangan infrastruktur komunikasi dan teknologi informasi (TIK) yang berkenaan dengan prinsip-prinsip transparansi, akuntabilitas, dan partisipasi demokratis. Studi ini meneliti tiga isu utama tentang TIK untuk pembangunan pedesaan. Pertama, penerapan sistem informasi desa (SID) untuk mendukung layanan publik. Kedua, ekonomi kreatif penduduk desa dicontohkan dengan mendirikan 'perusahaan milik desa' (Bumdesa). Ketiga, memetakan potensi keunggulan serta kerentanan dalam implementasi SID dan Bumdesa. Studi etnografi melibatkan empat wilayah pedesaan di Jawa yang terdiri dari tiga desa di Provinsi Daerah Istimewa Yogyakarta, dan satu desa di Provinsi Jawa Timur untuk studi banding. Hasil penelitian ini menyimpulkan bahwa meskipun keempat desa telah menerapkan SID sehingga mampu menunjukkan profil lengkap desa di situs web mereka, orientasi TIK untuk pembangunan pedesaan hampir tidak ada. Masih ada perbedaan orientasi dalam memanfaatkan data desa antara penduduk desa, relawan desa, dan pemerintah desa. Ini terjadi karena kurangnya kapabilitas informasi. Kapabilitas informasi sangat berpengaruh dalam distribusi informasi dan partisipasi penduduk desa yang terlibat dalam pembangunan pedesaan khususnya dalam mengembangkan ekonomi kreatif berdasarkan sumber daya desa dan pengetahuan serta praktik yang secara khusus dimiliki penduduk desa.

The Effect of Firm Characteristics on the Disclosure of IAS/IFRS Information: The Cases of Tunisia, France and Canada Baazaoui, Hedi; ZaraÃ¯, Mohamed Ali
International Business and Accounting Research Journal Vol 3, No 2 (2019): July 2019
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

The effect of firm characteristics on the disclosure of IAS/IFRS information can not be studied in isolation of the national context of the country of nationality or domicile of the firm. Starting from the assumption that the intrinsic characteristics of the firm depend significantly on its size and the country of his nationality, we chose to work on companies belonging to different trading indices and from countries with different cultures and levels of economic development. The selected countries are Tunisia, France and Canada since Tunisia differs from Canada and France mainly by the level of economic development (developing countries) and France differs from Canada by culture. Our sample includes 52 Tunisian companies (40 listed on the first market and 12 on the alternative market), 244 French companies (35 CAC40 Index (top 40 French firms) and 209 CACsmall (index of small Capitalization French firms)) and 223 Canadian companies (36 ^TX60 (first 60 Canadian companies) and 187 ^TX20 Index (Small Capitalization Canadian firms)). Our results showed that the determinants of the disclosure of IAS/IFRS information will vary depending on the nationality of the firm and also showed the importance of the nationality of the firm in explaining disclosed information since the proxy used "country" has significant coefficients.

Redesign Interior Rumah Bahasa dan Tourist Information Center Marietta Vincensia; Yusita Kusumarini; Anik Rakhmawati
Intra Vol 6, No 2 (2018): Desain Interior 2017/2018
Publisher : Intra

Show Abstract | Download Original | Original Source | Check in Google Scholar

Rumah Bahasa and Tourist Information Center is a program of Surabaya city government. The government facilitates free education programs to prepare the ASEAN Free Trade Area (AFTA) and the ASEAN Economic Community (AEC). Rumah Bahasa and Tourist Information Center needs designed interior to maximalize space based on their activities and needs. The designer used stages of design thinking methods to simpifly analysis and design processes. Educative and communicative concept brings out the design theme, Jendela Dunia. This interior design serves fluent information and education activity by providing classroom, exhibition area, library and tourist information center. The design result creates linear space circulation with supportive atmosphere for information service and education activity.

Analysis Transfer of the Function Cover of Agricultural Land Become a Housing Area and Industry in the Semarang City with Approach of Remote Sensing and Geographic Information System Harnawan Nurul Asna; Frederik Samuel Papilaya
Journal of Applied Geospatial Information Vol 3 No 2 (2019): Journal of Applied Geospatial Information (JAGI)
Publisher : Politeknik Negeri Batam

The purpose of this study was to find out how much area of agricultural land was converted because of the high property business activities in Semarang City, the data used for this study were taken from 1999 to 2018. The classification method used in this study was the remote sensing method using the unsupervised classification technique. Output of this study is the extensive data of agricultural land cover change obtained from 1999 to 2018. The results of this study can prove that the Geographic Information System can be used to find out how much agricultural land cover change in Semarang City from 1999 to 2018. The area of agricultural land that has been converted is from 1999 to 2009 around 3072 ha and from 2009 to 2018 around 1071.4 ha.

USE OF INFORMATION AND COMMUNICATION TECHNOLOGY IN THE FIELD OF EDUCATION: CASE STUDY OF ELECTRONIC LEARNING (E-LEARNING) Erni Ratnadewi
Celebes Education Review Vol 1 No 1 (2019): April 2019
Publisher : Lembaga Layanan Pendidikan Tinggi (LLDIKTI) Wilayah IX Sulawesi

Facing the challenges of globalization in the field of education, the presence of information and communication technology has a significant influence on learning activities. The main challenge, including even the most sophisticated education system, lies in the capacity of educators to use ICT effectively in educational activities. The contribution of ICTs in building new relationships between higher education and the community, to bridge the education gap, policy makers are required to prepare strategies to produce knowledge-based skills and capacities. This type of research is qualitative. The data source consists of primary data and secondary data. Research informants are users or users of E-learning. Data collection techniques in the form of literature review of books, journals, reports on the use of information and communication technology in the education field from updated sources and observed case observations. Data analysis techniques include data reduction, data presentation and data verification. The results of the study found that the benefits of ICT for education functioned as a tool for lifelong learning; bring changes in the role of educators in teaching and the role of learners in learning; provide open access to material and interactive information through the network; eliminate time and space constraints in the learning environment; support learning and education organizations and management; and open opportunities for collaboration. Integration of ICT in e-learning into a process of internalizing values in ICT learning can be transformed, so that by integrating education in e-learning as teaching material, habituation, assignment, and exemplary become integral, holistic parts, which are continually being studied, understood, practiced in everyday life. The contribution of ICT in e-learning to the success of the world of education is a strategy of implementation and professional development in the field of ICT must refer to learning and teaching activities

IMPLEMENTASI AUTOMATIC EXCHANGE of FINANCIAL ACCOUNT INFORMATION (AEOI) DI INDONESIA Baginda Parsaulian
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 6, No 1: Maret 2019
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Implementation of Automatic Exchange of Financial Account Information (AEOI) in Indonesia At present there are 100 countries or jurisdictions including Indonesia, have stated their commitment to implement financial information exchanges automatically based on the Common Reporting Standard (CRS), which was compiled by the Organization for Economic Cooperation and Development (OECD) and G20. The method used in writing this article is the literature review. Interim government regulation No. 1 of 2017 concerning access to Financial Information for Taxation Interests was set on May 8, 2017 as a legal for implementing the Automatic Exchange of Financial Information (AEOI) in Indonesia. This article aims to provide an overview of the implementation of the agreement on the Automatic Exchange of Financial Information (AEOI) in Indonesia.Implementasi Automatic Exchange of Financial Account Information (AEOI) di Indonesia. Saat ini terdapat 100 negara atau yurisdiksi termasuk Indonesia, telah menyatakan komitmennya untuk mengimplementasikan pertukaran informasi keuangan secara otomatis berdasarkan Common Reporting Standard (CRS), yang disusun oleh Organization for Economic Cooperation and Development (OECD) dan G20. Metode yang digunakan dalam penulisan artikel ini adalah literature review. Peraturan Pemerintah Pengganti Undang-Undang No. 1 Tahun 2017 tentang Akses Informasi Keuangan untuk Kepentingan Perpajakan ditetapkan tanggal 8 Mei 2017 sebagai payung hukum pelaksanaan implementasi Automatic Exchange of Financial Information (AEOI) di Indonesia. Artikel ini bertujuan untuk memberikan gambaran mengenai implementasi pelaksanaan kesepakatan Automatic Exchange of Financial Information (AEOI) di Indonesia.

Automatic Exchange of Information Sebagai Big Data di Bidang Perpajakan Selvi Selvi
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol 1, No 1: Juni 2018
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Economic globalization between countries becomes commonplace. Differences in financial rules are used for many parties to practice the Basic Erosion and Shifting Profit (BEPS) which leads to state losses. In tackling it has been agreed to implement Automatic Exchange of Information (AEoI), which automatically converts data into large data in the field of taxation.The research method of this paper is a literature study which combines several related literature and global and national implications using secondary data.Drawing up the conclusion that AEoI challenges have been theoretically overcome by Indonesia as a developing country. However, practically mash has not been able to find out whether it can be overcome or not because Indonesia still has not implemented AEoI

The influence of earnings management and asymmetry information on the cost of equity capital moderated by disclosure level Kiswanto, Kiswanto; Fitriani, Novi
Jurnal Keuangan dan Perbankan Vol 23, No 1 (2019): January 2019
Publisher : UNIVERSITY OF MERDEKA MALANG

Company value can be increased by minimizing the cost of equity capital. The cost of equity capital is the rate of return required by investors in accordance with company condition. The purpose of this study was to analyze the influence of earning management and asymmetry information on the cost of equity capital with disclosure level as the moderating variable by presenting Company Size, Market Capitalization, Leverage, and Profitability as the control variables. The population of the study was 148 manufacturing companies listed on the Indonesia Stock Exchange with the total unit of analysis was 330.Â Then, hypotheses were analyzed with software Eviews 9. The results of the study showed that earning management, asymmetry information, company size, profitability, and disclosure level had significant influences on the cost of equity capital for both large and small companies. Then, it also showed that disclosure level was able to moderate the influence of earning management on the cost of equity capital, but it was not able to moderate the influence of asymmetry information on the cost of equity capital both large and small companies. It was interesting because the coefficients of influence were different based on the company size. On small companies, the influence of disclosure level on asymmetry information was negative.JEL Classification: D82, G310DOI:Â https://doi.org/10.26905/jkdp.v23i1.1926

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