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PENGARUH ORGANIZATIONAL LEARNING TERHADAP COMPETITIVE ADVANTAGE MELALUI ACCOUNTING INFORMATION SYSTEM PADA PERUSAHAAN MANUFAKTUR TERBUKA Sheleen Wijaya; Josua Tarigan
Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review
Publisher : Business Accounting Review

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This study aimed to analyze the influence of organizational learning to competitive advantage through accounting information system. The samples used in this study were 60 managers who are working in a go-public manufacturing companies. The analysis technique was Structural Equation Model (SEM) by using Partial Least Square (PLS) software. The results from this study showed that there was a positive and significant correlation between the organizational learning to competitive advantage, organizational learning to accounting information system, and accounting information system to competitive advantage.

PENGARUH BOARD STRUCTURE DAN OWNERSHIP STRUCTURE TERHADAP VALUE RELEVANCE OF ACCOUNTING INFORMATION MELALUI INTELLECTUAL CAPITAL DISCLOSURE SEBAGAI VARIABEL MEDIASI Jevilia Widyatama; Saarce Elsye Hatane
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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This study aimed to examine the direct and significant influence between board structure and ownership structure to value relevance of accounting information. It is also to know the indirect influence of the board structure and ownership structure on value relevance of accounting information through intellectual capital disclosure as the mediating variable. The samples used in this research were 72 manufacturing companies listed on Indonesia Stock Exchange from 2010-2015. The data processed by using WarpPLS software version 5.0.The result of research found the positive affect of board structure on intellectual capital disclosure, negative affect of ownership structure on intellectual capital disclosure, positive influence of board structure toward value relevance of accounting information, positive influence of ownership structure to value relevance of accounting information, positive influence of intellectual capital disclosure to value relevance of accounting information. The intellectual capital disclosure successfully mediated the influence of the board structure on value relevance of accounting information, but the intellectual capital disclosure fails to mediate the influence of the ownership structure on the value relevance of accounting information.

The Analysis of The Relation of Information System to Organizational Learning in Increasing Financial Performance in 3, 4 And 5-Star Hotels In East Java Andrew William Sanjaya; Sarce Elsye Hatane
Business Accounting Review Vol 4, No 2 (2016): Business Accounting Review
Publisher : Business Accounting Review

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This study aimed to examine the direct and significant affect of information system to organizational learning; organizational learning to financial performance; and information system to financial performance in the 3, 4 dan 5-star hotels in East Java. This study also examined the indirect and significant relationship of information system to financial performance through organizational learning as intervening variable in the 3, 4 dan 5-star hotels in East Java.The data were obtained by distributing questionnaires to 3, 4 dan 5-star hotels in East Java. This study used a quantitative approach, and processed by using smart PLS software. The respondents in this research were accounting, finance, marketing staf, supervisor, manager and chief executive in the 3, 4 dan 5-star hotels in East Java. This study showed that there was a positive and significant relationship of information system to organizational learning, organizational learning to financial performance, and information system to financial performance in the 3, 4 dan 5-star hotels in East Java. But, organizational learning was inadequate as an intervening variable between information system and financial performance because organizational leaning gave a smaller affect than the direct effect. It meant that organizational learning could not be a mediator between information system and financial performance.

PENGARUH OWNERSHIP STRUCTURE DAN VOLUNTARY DISCLOSURE IN CORPORATE GOVERNANCE TERHADAP VALUE RELEVANCE OF ACCOUNTING INFORMATION (STUDI KASUS PADA PERUSAHAAN PERTAMBANGAN TAHUN 2011-2016) Joanna Elizabeth Wijaya; Saarce Elsye Hatane
Business Accounting Review Vol 6, No 1 (2018): Business Accounting Review
Publisher : Business Accounting Review

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This study aimed to examine the direct and significant influence between ownership structure and voluntary disclosure in corporate governance on value relevance of accounting information as well as to know the indirect influence of ownership structure on value relevance of accounting information through voluntary disclosure in corporate governance as the mediating variable. The samples used in this research were 39 manufacturing companies listed in Indonesia Stock Exchange starting from 2011-2016. Data processed by using WarpPLS software version 5.0. The result of the research found the positive affect of ownership structure on voluntary disclosure in corporate governance, positive affect of ownership structure on value relevance of accounting information, positive affect of voluntary disclosure in corporate governance on value relevance of accounting information, voluntary disclosure in corporate governance failed to mediate the influence of ownership structure on the value relevance of accounting information.

PENGARUH TINGKAT PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP INFORMATION ASYMMETRY DENGAN VARIABEL KONTROL FIRM SIZE DAN EARNING QUALITY PADA PERUSAHAAN TERBUKA DI INDONESIA Devina Andriani Tandiono; Juniarti Juniarti Juniarti
Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review
Publisher : Business Accounting Review

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This study aimed to examine and to prove the affect of corporate social responsibility disclosure level on information asymmetry. Corporate social responsibility disclosure was measured by Corporate Social Responsibility Disclosure Level that valued by GRI criteria. Information asymmetry measured by bid-ask spread. This research used firm size and earning quality as control variables. This research was carried out on public companies in Indonesia which published sustainability report with a sample of 104 observations. The result showed that there was a positive significant correlation of corporate social responsibility disclosure on bid-ask spread. The result also showed that firm size had no affect on bid-ask spread, while the earning quality had negative significant correlation on bid-ask spread.

Pengaruh Tingkat Pengungkapan Corporate Social Responsibility Terhadap Information Asymmetry Diukur Dengan Bid Ask Spread Florensia Agatha; Juniarti Juniarti Juniarti
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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This research aimed to identify the affects of Corporate Social Responsibility disclosure level towards information asymmetry measured by using bid ask spread. Disclosure level of CSR will be measured using Sustainability Reporting Index (SRI) which will be accessed based on the Global Reporting Initiatives (GRI) guidelines. This research also used 2 additional controlled variables, that were firm value measured using Tobin’s Q and firm age. The research done on firms listed on the Bursa Efek Indonesia (BEI) and disclosed sustainability reporting on GRI site, with a total of 130 observations as the regression model. The result of this research showed there was a significant negative affect of CSR disclosure level on information asymmetry. Firm value that measured by using Tobin’s Q had a significantly positive effect on information asymmetry, while firm age has no affect on information asymmetry.

Designing Guidelines for Improving Emotional Regulations of Students in Prevention of Pornographic Trends Through Information Services Ridwan Solin; Firman Firman; Syahniar Syahniar
International Journal of Research in Counseling and Education Vol 2, No 2 (2018): International Journal of Research in Counseling and Education
Publisher : Universitas Negeri Padang

Currently, students face problems accessing information through the internet, which hurts predisposing pornographic behavior. Counselors can adopt some techniques to improve student emotion regulations by using interesting media such as guidelines for implementing information services. The purpose of this research therefore is to improve the regulation of student emotions in the prevention of pornographic tendencies through information services. The paper adopts research and development (R & D) technique where a 4-D development model is used. The type of data collected is based on the validity and conformity to the needs of students. The instruments of data collection include Likert scale, emotion regulation instruments, and group discussions. The study population and sample were class XI students of the State 1 Vocational High School Padangn. The results found that the effect of providing information service guidance to be effective in increasing students' emotional regulation in the prevention of pornographic tendencies.

PEMANFAATAN INFORMATION AND COMMUNICATIONS TECHNOLOGY (ICT) SEBAGAI SUMBER BELAJAR DI ERA DIGITAL Haryati, Haryati; Erwin, Yolin
PROSIDING SEMINAR NASIONAL PROGRAM PASCASARJANA UNIVERSITAS PGRI PALEMBANG 2019: SEMINAR NASIONAL PENDIDIKAN 03 MEI 2019
Publisher : PROSIDING SEMINAR NASIONAL PROGRAM PASCASARJANA UNIVERSITAS PGRI PALEMBANG

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This research is library research, it is intended that the principle in conducting research utilizes data sources that have been available in various forms of writing. The purpose of this study is to illustrate that ICT can be used as a very relevant learning resource in the digital age today. The research method used is a qualitative research method with a type of literature study. The data used is secondary data. The results obtained from the research conducted that ICT has many impacts in the development of the learning process. The impact generated by ICT is not only positive, but also has a negative impact. However, in this study, one of the positive impacts of ICT was to be a source of learning in the digital era. The use of ICT in learning can optimize the statement that lifelong learning through distance education, asynchronous mode learning in which participants learn or communicate independently at different times anytime they are online (anytime-anywhere learning), and close professional isolation space during this is often felt in learning. The products resulting from ICT that can be used as learning resources are e-learning, e-books, e-libraries, e-modules, online tutorials, educational television, educational radio, interactive multimedia and virtual laboratories. So it was concluded that ICT can be used as a source of learning in the digital era.

Pre-purchase Search for Information dalam Mempromosikan Preschool pada Orang Tua di Surabaya Timur Giauw Lie Fie
Jurnal e-Komunikasi Vol 4, No 1 (2016): FEBRUARY 2016
Publisher : Jurnal e-Komunikasi

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Di dalam promosi terdapat 2 komponen penting yaitu pesan dan media. Pemilihan kategori pesan yang meliputi pesan rasional, emosional dan kombinasi juga pemilihan media yang tepat dalam proses promosi akan berpengaruh terhadap keputusan pembelian konsumen. Selain itu, terdapat 7 elemen penting di dalam preschool yang perlu diperhatikan untuk mendukung konten pesan dalam promosi yaitu fasilitas, harga, sejarah, lulusan atau alumni, keamanan lingkungan, kualitas pengajar dan materi pengajaran sekolah. Preschool kini menjadi lembaga pendidikan yang mulai menjamur di Jawa Timur, karena terdapat lebih dari 11000 lembaga pendidikan usia dini pada tahun 2011. Namun sampai tahun 2014 jumlahnya bertambah menjadi lebih dari 15000 lembaga, dan Surabaya tercatat sebagai kota dengan jumlah lembaga pendidikan terbanyak di Jawa Timur. Jika dilihat dari jumlah murid di tahun-tahun sebelumnya, preschool di Surabaya selalu mengalami peningkatan dari 61597 siswa menjadi 79657 siswa. Banyaknya preschool di Surabaya ini membuat preschool saling bersaing untuk mendapatkan murid, salah satunya dengan promosi. Melalui pendekatan kuantitatif dan metode survei dalam bentuk pembagian kuisioner kepada 100 orang tua perempuan, ingin diketahui pesan dan media promosi seperti apa yang efektif untuk orang tua. Oleh karena itu, dalam penelitian ini, ketujuh elemen tersebut masing-masing akan diuji terhadap kategori pesan dan media. Hasilnya adalah pesan kombinasi dan rasional menjadi kategori yang paling disukai orang tua untuk menggambarkan elemen-elemen sekolah, dan media yang disukai adalah pameran pendidikan, televisi, brosur, booklet, dan surat kabar.

Workplace Fairness, Information Sharing and Employee Performance in a Budget Setting: An Empirical Study Suria Zainuddin; Che Ruhana Isa
Gadjah Mada International Journal of Business Vol 21, No 2 (2019): May-August
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

The importance that workplace fairness and information sharing has on employees’ performance has gained a significant attention from researchers and practitioners. However, no empirical evidence on the combined role of both workplace fairness and information sharing on employee performance has been found so far. Thus, the purpose of this study is to examine the effects of workplace fairness and information sharing on employees’ performance in a budget setting. A set of direct and indirect hypotheses are tested using survey data collected from 108 sub-unit managers from various industries, randomly selected from Bursa Malaysia (the stock exchange of Malaysia). The findings indicate that both workplace fairness and information sharing are positively associated with improved employee performance in a participative budget setting. Furthermore, information sharing mediates the relationship between workplace fairness and employee performance. This suggests that when employees perceive the budgeting process as being fair, they would be more willing to share information, which will then lead to improved employee performance.

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