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ANALYST COVERAGE, INFORMATION ASYMMETRY, AND ACCOUNTING CONSERVATISM: EVIDENCE FROM INDONESIAN MANUFACTURING FIRMS Nurbatin, Defia
Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (JEBISMA) Vol 3 No 2 (2025): Desember 2025
Publisher : PT. Media Edutama Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70197/jebisma.v3i2.203

Abstract

The purpose of this study was to examine the effect of analyst coverage on information asymmetry and accounting conservatism in the manufacturing sector. Data processing and analysis testing in this study was carried out using Eviews 19. The researcher's initial analysis showed that there were 19 manufacturing companies listed on the Indonesia Stock Exchange (IDX) which became the research sample. On this basis, this study analyzed 190 companies during the observation period, namely 2010 - 2019. Then the test results can be concluded that 1) analyst coverage does not significantly affect information asymmetry; 2) analyst coverage does not significantly affect accounting conservatism. This research is expected to provide input for regulators in evaluating the effectiveness of the role of analyst coverage as an external monitoring mechanism. In addition, the results of this study are expected to provide an evaluation of the role of analyst coverage related to the quality of the analysis produced especially for investors in making investment decisions.
The Transformation of MSMEs in Nganjuk into Independent Exporters through Innovation and Access to Global Trade Information Budiarti, Anindhyta; Kurnia, Kurnia; Subardjo, Anang; Ramadhani, Yesa Cahayaning
Pasundan Community Service Development Vol. 3 No. 2 (2025): Pasundan Community Service Development
Publisher : Doctoral Program of Social Science, Pasundan University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/pascomsidev.v3i2.280

Abstract

The transformation of Micro, Small, and Medium Enterprises (MSMEs) in Nganjuk into independent exporters represents a significant shift towards enhancing local economic growth through innovation and global market access. As the global trade landscape continues to evolve, MSMEs play a crucial role in driving economic development, particularly in rural and regional areas. By leveraging innovative practices, MSMEs in Nganjuk have been able to diversify their products and services, making them more competitive in the international market. This transformation is supported by improved access to global trade information, which enables businesses to understand market trends, customer demands, and regulatory requirements in various countries. Through various training programs, digital tools, and partnerships with government agencies and international trade organizations, MSMEs in Nganjuk have developed the necessary skills and resources to expand beyond domestic markets. This process not only increases the export potential of these businesses but also contributes to the overall economic resilience of the region. The focus on innovation and information access has allowed Nganjuk's MSMEs to adapt to the challenges of a rapidly changing global economy. The success of these businesses as independent exporters is a testament to the potential of small and medium enterprises to compete in the global market, driving sustainable economic growth, job creation, and poverty reduction. This case study highlights the importance of continuous support, capacity building, and fostering global connections to enable MSMEs to thrive in an increasingly interconnected world.
Integrating Machine Learning With Geographic Information Systems and Remote Sensing for Erosion Risk Mapping in The Tamalate Watershed Olii, Muhammad Ramdhan; Nento, Sartan; Pakaya, Ririn; Isnaen Muhidin, Moh.; Anshari, Erwin
Jurnal Teknik Sumber Daya Air Vol. 5 No. 2 (Desember 2025)
Publisher : Himpunan Ahli Teknik Hidraulik Indonesia (HATHI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56860/jtsda.v5i2.157

Abstract

Soil erosion poses a significant threat to environmental sustainability, particularly in regions with complex topographic and hydrological characteristics. Accurate erosion risk mapping is essential for effective land management and mitigation strategies. This study aims to evaluate the performance of five machine learning models—Random Forest (RF), Gradient Boosting Tree (GBT), Decision Tree (DT), Generalized Linear Model (GLM), and Support Vector Machine (SVM)—in predicting erosion risk using remote sensing-derived indices. Eight environmental variables, including topographic, hydrological, and vegetation indicators, were analyzed after confirming no harmful multicollinearity (VIF < 3). Model performance was assessed using metrics such as accuracy, AUC, precision, recall, and F-measure. Results show that RF achieved the highest predictive accuracy (0.727) and AUC (0.772), with topographic wetness index (TWI) and normalized difference moisture index (NDMI) being the most influential variables. Conversely, DT tended to overestimate high-risk areas due to overfitting, while SVM and GBT provided more balanced classifications. The spatial classification outcomes revealed that model structure significantly impacts risk distribution, with ensemble models offering more reliable results. Although recall and sensitivity were high across models, specificity was generally low, particularly in GLM and DT, indicating difficulty in detecting non-risk areas. The study highlights the importance of selecting appropriate machine learning approaches and integrating diverse environmental indicators. Future research should address class imbalance and incorporate additional biophysical and socio-economic variables to enhance model robustness and policy relevance.
Maximizing Healthcare Service Information System: Understanding the Influence of Integration on Efficiency Kuswari, Mury; Gantino, Rilla; Maratis, Jerry
ADI Journal on Recent Innovation Vol. 6 No. 2 (2025): March
Publisher : ADI Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/ajri.v6i2.1145

Abstract

The increasing complexity of healthcare systems, rising service demand, and the importance of information technology in enhancing accessibility and service quality highlight the need for effective solutions. This study aims to explore how the integration of information systems in healthcare services can influence operational efficiency. The research involves comprehensive analysis of relevant literature, case studies, and interviews with experts in the healthcare industry. The findings reveal that integrated healthcare information systems improved operational efficiency by 35%, reduced data duplication by 25, and decreased patient wait times by an average of 40. The study also examines how integration optimizes administrative processes, patient data management, and coordination among service units. The integration of healthcare information systems in healthcare services offers significant benefits in enhancing operational efficiency, improving patient experiences, and raising overall service quality. Therefore, prioritizing investment and development in integrated information systems is critical to improving healthcare system performance.
Developing Listening Materials for Information and Enjoyment Based on Local Wisdom Sriwahyuni, Sriwahyuni; Hartiningsari, Dwi Putri
Journal of English Language and Education Vol 10, No 6 (2025)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jele.v10i6.1211

Abstract

This study aimed to develop listening materials for information and enjoyment based on local wisdom. The research employed an RD approach using a pre-experimental design with a One-Group Pre-test Post-test model. The participants were second-semester students of the English Language Education Department at STKIP PGRI Trenggalek in the 2024/2025 academic year. The research procedures included needs analysis, reviewing relevant educational theories, developing the product, expert validation, and field testing. Data were collected through questionnaires and tests, then analysed descriptively and statistically. The needs analysis results showed a score of 78 percent, indicating that students agreed with and supported the development of the material. Field testing demonstrated a significant improvement in students’ scores from the pre-test to the post test after using the developed materials. These findings suggest that the developed local-wisdom-based listening materials contribute positively to improving students’ English listening skills.
The Role of Information Systems and Quality Control in Reducing Defective Products Erdiansyah Gama Saputra, Imam Bustan; Purwadhi, Purwadhi; Agung , Wiseto P.
Devotion : Journal of Research and Community Service Vol. 6 No. 12 (2025): Devotion: Journal of Community Research
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/devotion.v6i12.25611

Abstract

Negative inventory continues to be a recurring issue in pharmacy operations, particularly when discrepancies arise between physical stock and system records. Such inconsistencies lead to service errors, cost inefficiencies, and inaccurate inventory reporting. The implementation of information technology (IT) systems is considered a solution that improves recording processes, enhances data integration, and increases transaction transparency. However, the effectiveness of IT systems is influenced by the presence of adequate quality control mechanisms that ensure the consistency of operational procedures. This study examines the effect of IT systems on quality control and negative inventory, as well as the mediating role of quality control at Fupha Pharmacy Banyumas. Using a quantitative explanatory approach with 30 respondents involved in inventory and operational management, the findings demonstrate that IT systems significantly improve quality control and reduce negative inventory. Furthermore, quality control mediates the effect of IT systems on inventory discrepancies. These results highlight the importance of integrating technology and procedural supervision to achieve higher inventory accuracy in the pharmaceutical sector.
Beyond Legacy Systems: Assessing the Impact of a New-Generation Academic Information System on User Satisfaction in Higher Education Iwan Suhandi; Arenawati; Titi Stiawati
Indonesian Journal of Social Science Research Vol. 6 No. 2 (2025): Indonesian Journal of Social Science Research (IJSSR)
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/ijssr.06.02.35

Abstract

Digital transformation is a necessity for universities to improve their competitiveness and legitimacy. This study aims to examine the effect of implementing the New Generations Academic Information System (SIAKANG) on user satisfaction at Sultan Ageng Tirtayasa University. Using an explanatory quantitative approach and SEM-PLS analysis of 379 respondents, the results of the study prove that SIAKANG has a positive and very significant effect on user satisfaction. This is indicated by a path coefficient of 0.975 and an R-square value of 0.95, which means that SIAKANG is able to explain 95% of the variation in satisfaction. This system has succeeded in improving the efficiency of academic services for students, lecturers, and educational staff. This study reinforces DeLone & McLean's Information System Success Model and provides justification for information technology investment in higher education. Strategic recommendations include strengthening governance, developing system capacity, and optimising user-oriented features.
Peran Customer  Information Dan Billing System Dalam Mendukung Kepuasan Pelanggan Di PDAM Tirta Manakarra Kabupaten Mamuju Krisdayanti; Mayang; Yeni, Hari
Jurnal Ilmu Ekonomi dan Bisnis Vol. 3 No. 1 (2026): JUKONI - Februari
Publisher : CV. SINAR HOWUHOWU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70134/jukoni.v3i1.1138

Abstract

In the modern era, technology plays an increasingly significant role in supporting the efficiency of the public service sector. Customer Information & Billing Systems (CIBS) play an essential role in enhancing customer satisfaction by improving operational efficiency and billing accuracy. PDAM Tirta Manakarra, Mamuju Regency, faces challenges in managing customer information and billing systems. Recent research shows that the overall customer satisfaction level reached 58.22%, indicating that customers are quite satisfied, but there is still room for service improvement. Factors such as price, service quality, and word of mouth have a significant impact on customer satisfaction. This study aims to evaluate the impact of CIBS implementation on improving customer satisfaction levels at PDAM Tirta Manakarra and assess how this system improves operations and service quality as perceived by customers. CIBS implementation is expected to increase service efficiency and transparency, as well as support an enhanced customer experience. This study will analyze the role of CIBS in supporting customer satisfaction and recommend continuous improvement strategies based on case studies from various industries, including water services and telecommunications.
Cybersecurity and Customer Satisfaction in the Age of Digital Banking: An Application of Information Systems Success Model Ologun, Victor; Yusuf, Isaac; Obioha, Chiamaka; Akande, Jamiu; Ameen, Abdulrazaq; John, Stephen
Jurnal Internasional Penelitian Bisnis Terapan Vol 8 No 01 (2026)
Publisher : Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijabr.v8i01.579

Abstract

In the rapidly evolving digital banking environment, cybersecurity has emerged as a critical factor influencing customer trust, system usage, and overall satisfaction. However, emergence of cybersecurity has also led to a parallel rise in cyberthreats involving data breaches, online fraud, phishing attacks, and other cybercrimes. This study integrated cybersecurity system within the Information Systems Success Model (ISSM) to explore how it affects customer satisfaction as the Nigeria’s banking industry goes digital. Using quantitative research approach, data were collected through structured questionnaires administered 310 respondents including bank customers, employees and IT managers. Ordered Logistic Regression (OLR) model was employed to test the predictive power of each explanatory variable. The findings reveal that information quality (β = 0.019, p < 0.05), service quality (β = 0.047, p < 0.05), use (β = 0.046, p < 0.05), and user satisfaction (β = 0.205, p < 0.05) have positive and significant effects on customer satisfaction, while system quality (β = -0.178, p > 0.05) and net benefits (β = 0.125, p > 0.05) show insignificant effects. This study concluded that the information systems success model is applicable to the Nigeria’s banking industry as cybersecurity system affects customer satisfaction. Therefore, the study recommended that customers should offer feedback on their experiences with the bank’s services, particularly regarding cybersecurity system effectiveness; and bank managers should invest in maintaining reliable and secure cybersecurity system, involving high uptime, smooth system performance, high-quality customer support and resilience against cyber threats.
Interactive Web Geographic Information System Mapping Fire Prone Areas Using Dijkstra Algorithm: Pemetaan Sistem Informasi Geografis Berbasis Web Interaktif Lokasi Rawan Kebakaran Menggunakan Algoritma Dijkstra Moningkey, Efraim R. S.; Ratu, Regina Gloria; Santa, Kristofel
Indonesian Journal of Innovation Studies Vol. 27 No. 1 (2026): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijins.v27i1.1865

Abstract

General Background: Fire disasters pose serious risks to public safety, material assets, and environmental sustainability, requiring rapid access to accurate spatial information. Specific Background: In Minahasa Regency, fire-prone area mapping and fire-fighting resource records are still managed manually, limiting information dissemination and slowing emergency response. Knowledge Gap: Existing practices lack an integrated web-based GIS that combines spatial visualization with shortest route analysis for operational fire management. Aims: This study aims to design and develop an interactive web-based Geographic Information System to map fire-prone areas, fire station locations, and water sources while providing shortest route recommendations using the Dijkstra Algorithm. Results: The system was developed using the Waterfall model with PHP, MySQL, and Leaflet.js, and black box testing confirmed that spatial data management, interactive visualization, administrative boundary filtering, and shortest route calculations operated as intended. Novelty: The research introduces the integration of fire-prone area mapping, fire-fighting resource management, and Dijkstra-based route analysis supported by OSRM within a single web GIS platform for Minahasa Regency. Implications: The developed system supports faster spatial information access and decision-making in fire management by providing route and water source recommendations through an interactive GIS interface. Highlights• Manual fire mapping processes were replaced by a centralized web-based GIS platform• Shortest route calculations were generated through integrated Dijkstra and OSRM services• Spatial visualization supported administrative filtering and emergency decision support KeywordsGeographic Information System; Fire Prone Areas; Dijkstra Algorithm; Spatial Mapping; Shortest Route

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