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Information Content of Analysts' Report: A Literature Survey Hassanudin Mohd Thas Thaker; Azhar Mohamad; Nazrol Kamil Mustaffa Kamil; Jarita Duasa
ETIKONOMI Vol 17, No 1 (2018)
Publisher : Faculty of Economic and Business

The objective of this paper is to survey the literature on the information content of analyst report from three essential dimensions, namely, target price, earnings forecast and trading volume. The method employed is following the qualitative approach by reviewing and examining the past literature from the view of theoretical and empirical researchers. The initial result from existing literature, reveals that the research in analyst report mainly focused on empirical research rather than theoretical perspective. Secondly, there no clear consensus on the consistency of results regarding how well the information contents involving target price, earnings forecast and trading volume influencing the stock return. Thus, the views whether analyst report transmitting information to the investors still remain unambiguous when making an investment decision. This study is expected to enrich the existing literature in the area of analyst report and propose several areas for future researchers related to this topic.DOI: 10.15408/etk.v17i1.6669

The library information systems: Its advantages, problems and difficulties Suherman Suherman
Al Maktabah Vol 6, No 1 (2004)
Publisher : Pusat Perpustakaan UIN Syarif Hidayatullah Jakarta

Pemanfaatan perpustakaan sebagai pusat informasi dalam proses pembelajaran merupakan suatu system informasi yang lidak terlepas dari system pengorganisasian, pengolahan, penyimpanan, dan penemuan kembali koleksi dalam rangka memenuhi kebutuhan yang bermacam-macam dari para penggunanya. Hal ini, sudah menjadi suatu keharusan bagi perpustakaan untuk memiliki system kendali informasi yang kuat dengan mengambil alih teknologi informasi yang ada. Di sisi lain ternyata penerapan teknologi informasi ini masih memiliki kekurangannya, walau pada dasarnya ditujukan untuk mempermudah atau memfasilitasi para penggunanya. Kata Kunci: Sistem lnformasi Perpustakaan

Mendukung pendidikan berbasis kompetensi dengan program literasi dasar dan information literacy di perpustakaan sekolah Nuryudi Nuryudi
Al Maktabah Vol 8, No 2 (2006)
Publisher : Pusat Perpustakaan UIN Syarif Hidayatullah Jakarta

Students are now living in information age and faced with a situation that is almost totally different with their parents at their ages. Information literacy skills are becoming important competency for them as well as for the teachers. Students need to be aware of their information necessities and know how to search, evaluate and wisely use the information for studies and their lives; Knowing how to learn effectively. However, actuating information literacy program requires the mastery of basic literacy - three fundamental areas of scaled-competencies utilized to succeed in the related various activities. Employing the program will be significant approach for school because it can be a gateway for the instution to develop community of learners within the information literate society and will be a substantial investment for future. Kata Kunci: Pendidikan berbasis kompetensi, literasi dasar, information literacy, perpustakaan sekolah

KAJIAN KELAYAKAN INVESTASI PROYEK TEKNOLOGI INFORMASI DENGAN MENGGUNAKAN METODE INFORMATION ECONOMICS Yulia, Yulia
Jurnal Informatika Vol 6, No 2 (2005): NOVEMBER 2005
Publisher : Institute of Research and Community Outreach - Petra Christian University

Most people argue that Information System (IS)/Information System (IT) investments are closely related to cost and benefit without understand the benefit that will be received. However, companies keep investing money to create application systems because they have seen some relationship between the costs of IT and the economic performance of company. Costs are much easier to identify and calculate then benefits, especially intangible benefits. The hardest and most tedious part is the effort to quantify intangible benefits into monetary values in order to make the cost-benefit analysis more accurate. Most of business and IS/IT managers prefer not to go into detail when talking about intangible benefits because the depth of analysis is uncertain. The more practical way in using this financial approach is to focus on tangible benefits, such as cost saving, reduced staff, etc. Unfortunately, reducing or even eliminating the intangible benefits contribution to the IS/IT implementation has degraded the economic value of the investment. Based on this issue, some thinkers have introduced a much more practical way for business and IS/IT managers to get snapshots of how IS/IT investment is going to be measured, for example, using the non-financial approach. Some people believe that the two approaches must be combined to have a better and more accurate result. In this paper, information economics methodology, which combines both financial and non-financial approaches, will be used to assess and justify IS/IT investment. Abstract in Bahasa Indonesia : Investasi Sistem Informasi (SI)/Teknologi Informasi (TI) seringkali hanya dipandang sebagai suatu biaya yang harus dikeluarkan tanpa tahu manfaat apa yang akan diperoleh. Akan tetapi investasi terhadap suatu sistem aplikasi terus dilakukan karena perusahaan melihat bahwa ada hubungan antara biaya TI dengan performa ekonomi dari perusahaan. Biaya lebih mudah diidentifikasikan dan dihitung dibandingkan manfaat, khususnya untuk manfaat yang sifatnya tidak nyata (intangible). Sebagian besar manajer SI/TI dan perusahaan cenderung tidak masuk ke dalam detil jika berbicara tentang manfaat tidak nyata karena kedalaman analisisnya tidak jelas. Kebanyakan, cara praktis dalam menggunakan pendekatan finansial berfokus pada manfaat nyata (tangible benefit), seperti penghematan biaya, pengurangan pegawai dan sebagainya. Sayangnya, pengurangan atau bahkan pengeliminasian kontribusi manfaat tidak nyata terhadap implementasi SI/TI telah menurunkan nilai ekonomis dari investasi.Berdasarkan persoalan ini, beberapa ahli memperkenalkan cara yang lebih praktis untuk manajer SI/TI dan perusahaan untuk mendapatkan gambaran tentang bagaimana investasi diukur, contohnya dengan menggunakan pendekatan non-finansial. Beberapa orang percaya bahwa dua pendekatan harus digabungkan untuk mendapatkan hasil yang lebih baik dan akurat. Pada karya tulis ini, akan digunakan metodologi information economics yang menggabungkan kedua pendekatan baik finansial maupun non-finansial untuk menilai dan melakukan justifikasi terhadap investasi SI/TI. Kata kunci: investasi SI/TI, manfaat nyata, manfaat tidak nyata, information economics

AUDIT AWAL SISTEM INFORMASI PADA PT. X BERDASARKAN STANDAR CONTROL OBJECTIVES FOR INFORMATION AND RELATED TECHNOLOGY (COBIT 4.1) Monica, Cindy; Santoso, Leo Willyanto; Yulia, Yulia
Jurnal Informatika Vol 13, No 2 (2015): NOVEMBER 2015
Publisher : Institute of Research and Community Outreach - Petra Christian University

PT. X is a company engaged in the field of iron and steel construction, located in Surabaya. Not easy for a large company with business processes that are also wide enough to carry out all processes in the company by way of the manual. This is because in the era of globalization, companies must be able to address the issues and changes that occur quickly and on target. Therefore, companies urgently need an integrated application. However, the factor that must be considered not only focuses on the acquisition of application systems needed by the company alone. But companies also need to focus on maintaining the quality of the application system. Because the application system useful to support and enhance the company's management in order to improve company performance and effectiveness in delivering services to the public. Therefore, the researcher wants to conduct the audit planning of application system for PT. X with analysis on the condition of IT at PT. X to determine the COBIT domains that need to be audited.

Expert Information as an Evidence of Criminal Act of Corruption in Goods and Services Procurement I Gusti Ayu Stefani Ratna Maharani
Jurnal Magister Hukum Udayana (Udayana Master Law Journal) Vol 7 No 3 (2018)
Publisher : University of Udayana

This research is focused to identify and analyze the role of the expert information as evidence in the case of corruption. One of the criminal acts of corruption that often occurs in the government is the criminal act of corruption in goods and services procurement, in which the perpetrators have abused the social aid fund from the government. There was the case of criminal act of corruption in goods and services procurement for social aid fund that occurred in Tabanan -Bali, which committed by I Wayan Sukaja, who had corrupted the State’s financial or social aid fund. Within the process of verification in the trial, the public prosecutors submit 2 (two) experts who provided information to assist in terms of verification. This study uses normative research methods. The purpose of this study is to analyze the role of expert information as evidence in criminal act of corruption. The role of an expert cannot be ignored because it will help the judges, prosecutors and lawyers who have limited knowledge. If the expert’s information is contrary, it could be ruled out by the judges but the expert’s information that excluded must be based on clear reason, and the judges must have strong base in assess the role of the expert’s information.

PENINGKATAN KUALITAS PRODUKSI BERBASIS INFORMATION TECHNOLOGY PADA KELOMPOK USAHA CEMILAN MAKANAN RINGAN DI MLATI LOR KUDUS Puspitasari, Ratih Hesty Utami; Wijayanti, Ratna Yulia; Winarso, Rochmad
PROSIDING SEMINAR NASIONAL & INTERNASIONAL 2014: PROSIDING SEMINAR NASIONAL HASIL - HASIL PENELITIAN & PENGABDIAN
Publisher : Universitas Muhammadiyah Semarang

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The business group of cemilan makanan ringan Mlati Lor Kudus is a small industry category or home industry. In the past, the number of entrepreneurs cemilan makanan ringan is quite a lot, but recently they moving in another business, because the manufacturing process is still using human labor in the processing and packaging of products, thus making the saturation of the workers. This would result in a fairly risky to the domestic industry that still uses the traditional system both economically, socially and most importantly the impact on the product. In general, the industry of cemilan makanan ringan is still using muscle power, does not have the records or the calculation of how the number of inputs (raw materials, manufacturing process, labor costs, and overhead costs of production) the truth true for every stage of the process manually. So severalÂ household industry most of the lack of attention to the cause of the decline in the quality, how alternative steps and actions to be undertaken and effective how the process production, packaging and marketing of products. On the other hand they are also less concerned about the problem of space layout work and the production of space layout is seen quite chaotic and dirty so sometimes causing environmental impacts of production resulting in lower production quality. The application of science and technology activities conducted through in Four Phase which is the unity of a series of activities, namely: Phase 1: the manufacture of tools, PHASE 2: Activity Frying, during the second phase of activitiesundertaken is revamping the layout understanding of the frying pan and safer. Training is done by housekeeping layout training. PHASE 3: Activities Packaging and Labeling Products. Phase 4: Web-based training on marketing products online, Keywords: Industry of Cemilan Makanan Ringan, Application of science and technology, Layout

ANALISA INDEKS DAN SEBARAN KEKERINGAN MENGGUNAKAN METODE STANDARDIZED PRECIPITATION INDEX (SPI) DAN GEOGRAPHICAL INFORMATION SYSTEM (GIS) UNTUK PULAU LOMBOK Humairo Saidah; M Bagus Budianto; Lilik Hanifah
JURNAL SPEKTRAN Vol 5 No 2 (2017): Vol. 5, No. 2, Juli 2017
Publisher : Master of Civil Engineering Program Study, Faculty of Engineering, Udayana University

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Since rainfall and surface water availability is limited, Lombok island has high risk drought. Drought causes poverty due to its close corellation to desease spread and lack of food. So it needs to recognize drought characteristic for early anticipation and adaptation. Standardized Precipitation Index is the method to be used to determine rainfall deviation from its normal depth. SPI was chosen because of its simplicity and ability to count the index of drought and figure its grade. Data for this analyses was taken from 1996-2015 of rainfall station entire Lombok Island, then the result figured out in a drought map using Arc GIS. The result of this study shows that the severest drought for annually deficit period indexed -3.25 was happened at Lingkuk Lime on 2002, then for 6 monthly deficit period indexed -4.97 happened at Sekotong on July-December 2000, afterwards for 3 monthly deficit period indexed -4.72 happened at Loang Make on Pebruary-April 2002, later for monthly deficit period indexed -4.99 happened at Jurang Sate on January 2015. Keywords: drought index, deficit period, SPI, Arc GIS.

THE MODERATING IMPACT OF INCOME SMOOTHING ON THE INCREMENTAL INFORMATION CONTENT OF CASH FLOWS Sutopo, Bambang
JURNAL BISNIS STRATEGI Vol 12, No 8 (2003): Desember
Publisher : Magister Manajemen, Fakultas Ekonomika dan Bisnis Undip

The objective of this study is to investigate the moderating impact of income smoothing on the incremental information content of cash flow. More specifically, this study examines whether cash flows have incremental information content beyond earnings for the higher income-smoothing index. The cash flows information include both information of total cash flows (hypothesis 1) and information of cash flows from operating, investing, and financing activities (hypothesis 2). The hypotheses are tested applying contextual models, i.e., cumulative abnormal returns (CAR) are regressed on unexpected earnings, unexpected cash flows, the interaction between unexpected earnings and income smoothing index, and the interaction between unexpected cash flows and income smoothing index.Using observation period 1995-1996 with 91 cases, results of this study show that the null hypothesis 1 and the null hypothesis 2 can be rejected, primarily for event window [O, +5]. The results of this study indicate the moderating impact of income smoothing on incremental information content of cash flows. For the higher income-smoothing index, cash flows have incremental information content beyond earnings. Therefore, the cash flows information as stated in the PSAK No. 2 is useful to investor, specifically for the higher income smoothing index.

INTEGRATION OF INFORMATION AND COMMUNICATION TECHNOLOGY IN LEARNING TO IMPLEMENTATION CURRICULUM 2013 AT JUNIOR HIGHSCHOOL IN KECAMATAN PADANG TIMUR Mutiara Felicita Amsal; Winanda Amilia; Hade Afriansyah
E-Tech : Jurnal Ilmiah Teknologi Pendidikan Vol 7, No 2 (2019): E-Tech
Publisher : Kurikulum Teknologi Pendidikan Fakultas Ilmu Pendidikan Universitas Negeri Padang

Technology mastery is one of the most important competencies for teachers. In Permendiknas No. 16/2007 concerning Academic Qualification Standards and Teacher Competencies, there are four competencies that must be mastered by teachers, two of which are pedagogical and professional competencies. Both of these competencies are very closely related to the use of technology in learning. In curriculum 2013, every teacher is required to utilize technology in the learning process. This study aims to see the extent of the use of technology by teachers in the learning process in schools in Padang. This research is a field survey research. The subjects of this study were 60 public junior high school teachers in Padang. The research method used is quantitative descriptive percentage with data collection techniques in the form of a questionnaire in the form of a Likert scale of 5. The results obtained from this study are: (a) the use of information and communication technology by teachers in planning to get 70.1% results including the high category, (b) the use of information and communication technology by teachers in the learning process to obtain 69.1% results including high category, and (c) the use of information and communication technology in learning evaluation obtained 68.9% results included in the high category.Keyword: information and communication technology, curriculum 2013

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