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Institutional Ownership, Characteristics of the Audit Committee and Information Power Earnings Ni Made Dwi Ratnadi, I Nyoman Wijana Asmara Putra,
Jurnal Akuntansi Vol 22, No 3 (2018): September 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

The objective of this research to test the effect of institusional ownership and committee audit characteristic on the informativeness of earnings. Especially this research to test the non-banking institusional ownership, banking institusional ownership, independent commissioner as the member of audit committee, competence a member audit commitee in accounting and financial, and frequency of meeting held by audit committee. The data is taken from secondary sourced from the Indonesian Stock Exchange. Data were analyzed using multiple regression. The result indicates that, the non-banking institutional ownership, and shareholding by banks positive effect on the informativeness of earnings. Competence audit committee members in the fields of accounting and finance, and frequency of meetings held positive effect on informativeness of earnings. However, the proportion of independent directors on the audit committee does not affect to the earnings informativeness.

THE IMPACT OF INFORMATION ABOUT CLIENT IN MODERATED THE EFFECT OF THE INVOLVEMENT OF PUBLIC ACCOUNTING FIRM HEAD AND THE EFFECT OF PROBLEM REPRESENTATIONS ON AUDIT PLANNING Amilin, Amilin; Erthanegara, Dennis Steven
Jurnal Akuntansi Vol 17, No 1 (2013): January 2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v17i1.191

This research examined the effect of executive involvement and problem representation toward audit planning using clientÃ¢â‚¬â„¢s information as moderating variable. The populations are managing partners, partners, and managers on the public accountant firm that located in DKI Jakarta. Purposive sampling used to take the samples. The sample was taken about 34 respondents which collected by using questionnaires. The analysis methods were consist of test quality data, descriptive statistic, classical assumption test, and hypotheses analysis used test of absolute difference value. The result of hypotheses analysis show that client information have not significantly impact on the influence of executive involvement and problem representation on audit planning.

Effect of earnings management on earnings predictability in information signaling perspective Simamora, Alex Johanes
Jurnal Akuntansi Vol 22, No 2 (2018): May 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

This research is aimed to examine (1) effect of discretionary and innate accrual on earnings predictability (2) effect of market share and financial health on relationship between real earnings management and earnings predictability. This research use manufacture firms listed in Indonesian Stock Exchange 2003-2015 as research sample, with 2013-2014 as research period. Accrual earnings management is measured by discretionary and innate abnormal accrual. Real earnings management is measured by aggregate of abnormal cash flow of operation, abnormal production, abnormal discretionary expenses. As expected, discretionary accrual as opportunist act does not support earnings predictability, while innate accrual as information signaling of business model improves earnings predictability. Real earnings management as information signaling of market share and financial health improves earnings predictability as well. In general, earnings management as information signaling is more likely to communicate condition of firm and leads to informativeness of earnings.

A STUDY OF CORPORATE GOVERNANCE STRUCTURE, DISCLOSURE AND INFORMATION ASYMMETRY IN INDONESIA BANKING INDUSTRY Sihombing, Jenny; Pangaribuan, Hisar
Jurnal Akuntansi Vol 21, No 2 (2017): May 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

The purposes of this study are to find out the effect of corporate governance structure on information asymmetry, to find out the effect of corporate governance structure on disclosure, and to find out the effect of disclosure on information asymmetry in Indonesia banking industry. This study used partial least square/ variance based statistical method. Ã‚Â The results of this study found out that good implementation of corporate governance structure will increase disclosure in Indonesia banking industry. The other result implied that the higher implementation disclosure will reduce information asymmetry in Indonesia banking industry (disclosure represented by the indicator of percentage corporate governance items disclosed or as IPCG).

THE MEDIATION INFLUENCE OF VALUE RELEVANCE OF ACCOUNTING INFORMATION, INVESTMENT DECISION AND DIVIDEND POLICY ON THE RELATIONSHIP BETWEEN PROFITABILITY AND THE COMPANYÃ¢â‚¬â„¢S VALUE Harnovinsah, Harnovinsah; Alamsyah, Sustari
Jurnal Akuntansi Vol 21, No 2 (2017): May 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

This study aimed to analyze the influence of profitability on the company's value, and determine whether this influence intervenes the value relevance of accounting information, investment opportunities and dividend policy, assuming that investors act rationally so that the fundamental aspects of the financial statements become major factor in the shares investment decision. The contribution of this research is to provide input to the management about the importance of maintaining and improving performance in order to give satisfaction to investors and provide expectations for the return on investment which can ultimately increase the companyÃ¢â‚¬â„¢s value. This study design is causality with the unit of analysis is the samples taken by purposive sampling technique on a population of listed companies on the IDX Kompas 100 index from 2011 - 2014. The analysis technique used is Path Analysis. The results from this study are: 1. Profitability has significant and positive influence on the companyÃ¢â‚¬â„¢s value; 2. Profitability has no significant and positive influence on the value relevance of accounting information; 3. Profitability has negative and significant influence on investment opportunities; 4. Profitability has significant and positive influence on the dividend policy; 5. The value relevance of accounting information has significant and negative influence on the companyÃ¢â‚¬â„¢s value; 6. The investment opportunities have no significant and positive influence on companyÃ¢â‚¬â„¢s value; 7. Dividend policy has no significant and positive influence on companyÃ¢â‚¬â„¢s value; 8. The value relevance of accounting information, investment opportunities and dividend policy have not been able to mediate the influence of profitability on companyÃ¢â‚¬â„¢s value.

Quality approach in the development of management information system in higher education Naway, Fory Armin; Suking, Arifin; Haris, Ikhfan; Rahmat, Abdul
Jurnal Manajemen Vol 22, No 1 (2018): February 2018
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Management Information Systems (MIS) is a data processing procedure based on the information technology as a tool to produce the information in a timely and effective way to support the management in decision making process. In developing a management information system, quality approach has become essential factor due to the function of quality control in assuring the performance of the organization activities. Establishing of Management Information Systems at the higher education institution driven by many reason, such as: (1) Management Information Systems is designed to support the operations, management, and decision functions of an organization, (2) Management Information Systems enable the organizations planning, control, and operational functions to be carried out effectively and the means of efficient coordination between Departments; quick and reliable referencing (3) Management Information System could be a tool by striving toÃ‚Â highest quality standards in the teaching and learning process, (4) Management Information Systems provides a valuable time-saving benefit to the workforce in term of quick and reliable referencing; access to relevant data and documents; use of less labor; improvement in organizational and departmental techniques; management of day-to-day activities and (5) Management Information Systems can effectively respond to the changing of society demands in their interest in dependable and reliable information as well as easily accessible withÃ‚Â interactively forms. This paper describes the quality approach in developing of Management Information system in Higher Education Institution, which highlighted the role Management Information Systems plays in the success of the operation and in allowing the higher education institution to evolve and meet the challenges posed by the government, students and other stakeholders.

USING THE INFORMATION GAP TECHNIQUE TO PROMOTE THE MOTIVATION OF THE EIGHTH GRADERS OF SMPN 3 PASURUAN TO SPEAK ENGLISH Mushoffan Prasetiano
Journal MELT (Medium for English Language Teaching) Vol 1, No 1 (2016): MELT Juni 2016
Publisher : Universitas Potensi Utama

The results of preliminary study in the eighth grade of SMPN 3 Pasuruan show that the junior high school students face some problems in speaking. Most of the students had low motivation to speak because they were afraid of making grammatical mistakes. To overcome the problems, the researcher implemented the information gap technique. This study adopted the Classroom Action Research (CAR) design proposed by Kemmis and Mc Taggart (1988). The results of the study show that the information gap technique met the criteria of success. The students’ level of motivation increased from low to fair. And 58% of students show an increase in the frequency of speaking from passive to active and 8.4% of students show an increase in the frequency of speaking from passive to very active. In this study, the researcher used real life materials, gave examples to clarify the instructions, informed the students of the learning objectives, and used group work instead of pair work.

Mapping of Agricultural Land Potency Index in Aceh Besar District Using Geographic Information System Muhammad Ikbal; Muttaqin Muttaqin
JOURNAL OF INFORMATICS AND COMPUTER SCIENCE Vol 3, No 1 (2017): April 2017
Publisher : Ubudiyah Indonesia University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33143/jics.Vol3.Iss1.132

Land is an area on the surface of the earth that can produce natural resources for the development of agricultural enterprises. The original income of the district in Aceh Besar comes partly from the agricultural sector, the Land Potential Index has significant significance in its utilization. Land use should be in accordance with the potential land owned on each land. This research uses five parameters in determining Index of Land Potency (IPL) that is slope of slope, rock type (lithology), soil type, rainfall and flood disaster. This research uses blinded and overlapping methods. The result of this research is map of land potential index of Aceh Besar Regency. The map produces five potential classes of land consisting of very low grade, low grade, middle class, high class, and very high class. From the research result, it is found that the area with very low land potential is 4.31%, the area with low land potential is 52.90%, the area with the medium potential is 22.66%, the area with high land potential is 6 , 97% and area with very high land potential that is equal to 13,17%. Sub-districts with the highest widest potential land index in Aceh Besar District are located in Seulimeum, Indrapuri, Kuta Baro and Montasik sub-districts with 4,299.68 ha, 3,938.37 ha, 3,146,23 ha and 3,070,03 ha respectively.Keywords: land potential, geographic Information system, overlapping

DESIGNING AND IMPLEMENTING COSTUMER DATA INFORMATION SYSTEM OF SPEEDY SERVICES IN PLASA TELKOM SABANG Fredy Wardhana; Fathiah Fathiah
JOURNAL OF INFORMATICS AND COMPUTER SCIENCE Vol 1, No 1 (2015): April 2015
Publisher : Ubudiyah Indonesia University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33143/jics.Vol1.Iss1.31

This system is designed for Direct Field Operational Control section (Teknik Oman) of Plasa Telkom Sabang. This system is able to store and easily search costumer data and present it in detail computationally. According to the result of analysis that had been conducted in the Teknik Oman section of Plasa Telkom Sabang, it can be concluded that this information system can facilitate the process of costumer data modification, like adding, editing, erasing, searching and printing all available costumer data. This will helps the officers efficiently solve various problems in the field and thus increases their performance. Keywords: SISKA Application, Teknik Oman, information system, waterfall model

THE INFORMATION SYSTEM OF ACEH CULTURE BASED ON ANDROID Zulaida Rahmi; Zahrol Mahli
JOURNAL OF INFORMATICS AND COMPUTER SCIENCE Vol 1, No 1 (2015): April 2015
Publisher : Ubudiyah Indonesia University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33143/jics.Vol1.Iss1.28

Culture is a medium that has a significant role in introducing and Characterizing the identify of a nation. The Aceh province has a unique culture and diverse. Some cultures that exist today are the result of acculturation between the malay culture, Middle East and Aceh. behind it all, the lack of information about the culture media in Aceh. Make the public, especially young people have less interest in knowing about the culture. Research methods is modeling UML ( Unified Modeling Language). Result to be achieved is an Android- Based application Aceh Culture can increase our interest to preserve and conserve the culture of Aceh. Keywords : Culture, Android, Aceh

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