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The Influence Of Financial And Non-Financial Company Information On Firm Value Gunawan, Raynaldi; Wulandari, Putu Prima
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 3 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.3.546

Abstract

This quantitative study aims to examine the influence of financial and non-financial information on firm value in retail trade sub-sector companies listed on the Indonesia Stock Exchange during the 2019–2023 period. Financial data were used to measure firm size through total assets, number of employees, and number of retail branches, while business growth was assessed by calculating the annual percentage of asset growth. The non-financial information used includes the percentage of institutional ownership and the proportion of independent commissioners. Firm value was measured using the Tobin's Q ratio. Using a purposive sampling technique, 11 out of 37 companies were selected as the sample, resulting in 55 observational data points over five years. Secondary data from annual reports were analyzed using panel data regression with EViews 12 Student Version. This study finds that business growth does not affect firm value, while firm size, independent commissioners, managerial ownership, and institutional ownership significantly influence firm value.
Penyelesaian Sengketa Kontrak Dagang Secara (E-Commerce) Berdasarkan Undang-Undang Nomor 1 Tahun 2024 Tentang Perubahan Kedua Atas Undang-Undang Nomor 11 Tahun 2008 Tentang Informasi Dan Transaksi Elektronik: Settlement of Trade Contract Disputes (E-Commerce) Based on Law Number 1 of 2024 concerning the Second Amendment to Law Number 11 of 2008 concerning Electronic Information and Transactions Tuti Herningtyas; Lia Fadjriani; Putri Dwi Yulisa
Jurnal Kolaboratif Sains Vol. 9 No. 5: Mei 2026
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v9i5.9522

Abstract

Perkembangan teknologi informasi saat ini telah menciptakan jenis dan peluang baru bagi bisnis, dengan semakin banyak transaksi bisnis yang dilakukan secara elektronik. Ini berlaku untuk berbagai bentuk perdagangan elektronik, yang biasa disebut sebagai e-commerce. Undang-undang hukum yang berkaitan dengan cyberlaw, khususnya e-commerce, sangat penting untuk melindungi hak-hak konsumen sebagai pengguna internet yang terlibat dalam transaksi e-commerce. Pemerintah didesak untuk mendistribusikan informasi berdasarkan Undang-Undang Informasi dan aktivitas Elektronik (ITE) untuk meningkatkan pemahaman publik dan penegakan perjanjian online, sambil memastikan pengawasan ketat terhadap pihak-pihak yang terlibat dalam aktivitas perdagangan online.
The Impact of Information and Communication Technology on Pedagogy: Benefits, Issues, and Challenges Maria Corazon Saturnina A Castro
TAMANSISWA INTERNATIONAL JOURNAL IN EDUCATION AND SCIENCE Vol 1 No 1 (2019): October 2019
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/tijes.v1i1.5444

Abstract

Information, Communication, and Technology (ICT) in education refers to the use of computer-based communication that incorporates into classroom instructional process (Ghavifekr and Rosdy, 2015). Technologies like computers, internet, broadcast technology are used to improve the effectiveness of the teaching and learning processes. Both teachers and students benefit from ICT. ICT in the classroom can result in higher learner motivation and can facilitate the transmission of basic skills. In addition, independent learning is supported by ICT. On the part of the teachers, it has been noted that many teachers view ICT as something that can assist them in the teaching process. Most teachers are of the opinion that the use of ICT helps them improve teaching through updated teaching and research materials accessed online. These materials allow them to design more interesting lessons and activities for the students. They also enable teachers carry out research beyond physical borders. Despite the benefits that the use of ICT in classroom brings, there are issues and challenges that need to be addressed. Among these are 1) lack of technological skills on the part of the teachers; 2) lack of technological tools/equipment; 3) high cost of facilities and infrastructure; 4) lack of technical support. It cannot be denied that ICT plays a significant role in changing the teaching and learning processes for the better. However, teachers must learn new skills that would enable them to adapt to a new and challenging teaching environment. There is also a serious need for a strong government support and institutional commitment to ensure successful and consistent teacher training and to improve ICT infrastructure in schools. Keywords: Information, Communication, Technology, Pedagogy/Education
An Analysis Of The Implementation Of The Erp-Sap System In Improving The Quality Of Coso-Based Accounting Information At Perum Jasa Tirta 1 Malang. Ramadhani, Azzah Dzakiyah; Pusposari, Devy
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 2 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2025.3.2.178

Abstract

This study aims to analyze the implementation of the ERP-SAP system to improve the accounting information quality of Perum Jasa Tirta I Malang. This study applies a qualitative method with a descriptive approach, in which information is collected through semi-structured interviews and direct observation of relevant staff in the accounting division. The analysis is based on COSO theory to evaluate internal controls that support ERP-SAP implementation in the context of accounting information quality, including aspects of relevance, reliability, comparability, verifiability, timeliness, and understandability. The results exhibit that the implementation of ERP-SAP results in a positive effect in terms of time efficiency, accuracy of financial reports, and the ability to make real-time data-based decisions despite the challenge in human resource (HR) adaptation that needs resolution to maximize the use of the system. Based on the findings, it is recommended that companies provide more training for employees and improve supervision mechanisms to ensure the effectiveness of the ERP-SAP system in producing accurate and timely information

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