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Corporate governance, accounting information quality, and cost of equity capital an Indonesia’ evidence Krismiaji Krismiaji; Atmadi Raharja
Jurnal Akuntansi dan Auditing Indonesia Vol 22, No 1 (2018)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol22.iss1.art1

Abstract

The purpose of this paper is to discuss empirical research examining the impact of corporate governance practice (CG) and accounting information quality (AIQ) on the cost of equity capital (COEC) in the context of agency problem and information asymmetry. This research uses a sample of 414 firms in the period between 2010 and 2013. The total observations consist of 1.656 firm-years. COEC, as a dependent variable is measured by price-earnings-growth (PEG) model. AIQ, as an independent variable is measured by absolute discretionary accrual as an inverse measure of accounting quality. CG is proxy by managerial ownership (MAN), measured by the percentage of management’s equity shares, and institutional ownership (INS) which is measured by the percentage of an institution's owned equity shares. The data used in this study is obtained from Indonesian Capital Market Directory, Indonesian Stock Exchange database, and from company annual reports. This research finds evidence of a negative association of AIQ and COEC. Since AIQ uses an inverse measure of accounting quality, this means that accounting quality increases COEC. Thus this result does not support the hypothesis. With respect to CG, both MAN and INS negatively affect COEC. This means that CG decreases COEC and support the hypothesis. 
Geographic Information System Applications for BeachTourism Area Determination in Bitung City J. Ch. Kumaat; Markus T. Lasut; Adnan S. Wantasen
Jurnal Ilmiah PLATAX Vol. 5 No. 1 (2017): ISSUE JANUARY - JUNE 2017
Publisher : Sam Ratulangi University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jip.5.1.2017.14968

Abstract

This research was conducted with the aim to determine the suitability of beach tourism area in Bitung city by using Geographic Information System application. This information is necessary to support the provision of geospatial information the beach, so the tourist management in research into more optimum location. Suitability Analysis Zone (spatial) analysis of the suitability of the area is done by using Geographic Information System (GIS), a computer-based geospatial information system involving Arc GIS software 10.1. Based on analysis of the suitability of the area spatially, shows that, for beach tourism area in the area of research, can be divided into 4 (four) classes, namely: (1) land suitability classes by category S1 (Very appropriate) with an area of 376.76 ha (5.87%); (2) land suitability classes with category S2 (Subject) with an area of 262.97 ha (4:10%) (3) land suitability classes with category S3 (In accordance marginal) with an area of 640.48 ha (9.99%) and (4) land suitability classes categories N (Not available) with an area of 5133.79 ha (80.04%) Keywords: Suitability, Area, Zone, Beach   Abstrak Penelitian ini dilaksanakan dengan tujuan untuk menentukan kesesuaian kawasan wisata pantai di Kota Bitung dengan menggunakan aplikasi Sistem Informasi Geografis. Informasi ini sangat diperlukan untuk mendukung penyediaan informasi geospasial pantai, sehingga pengelolaan wisata di lokasi penelitian menjadi lebih optimum.  Analisis Kesesuaian Kawasan (Spasial) Analisis kesesuaian kawasan dilakukan dengan menggunakan Sistem Informasi Geografis (SIG), yaitu sistem informasi geospasial berbasis komputer dengan melibatkan perangkat lunak Arc GIS 10.1. Berdasarkan hasil analisis kesesuaian kawasan secara spasial, diperoleh bahwa untuk kawasan wisata pantai pada daerah penelitian, dapat dibagi menjadi 4 (empat) kelas, yaitu: (1) kelas kesesuaian lahan dengan kategori S1 (Sangat Sesuai) dengan areal seluas 376.76 ha (5.87%); (2) kelas kesesuaian lahan dengan kategori S2 (Sesuai) dengan areal seluas 262.97 ha (4.10 %) (3) kelas kesesuaian lahan dengan kategori S3 (Sesuai Marginal) dengan areal seluas 640.48 ha (9.99%) dan (4) kelas kesesuaian lahan dengan kategori N (Tidak Sesuai) dengan areal seluas 5133.79 ha (80.04%)
AUTOMATIC EXCHANGE OF INFORMATION (AEOI) DAN PENGHINDARAN PAJAK Budi Ispriyarso
Masalah-Masalah Hukum Vol 49, No 2 (2020): MASALAH-MASALAH HUKUM
Publisher : Faculty of Law, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (676.012 KB) | DOI: 10.14710/mmh.49.2.2020.172-179

Abstract

AEOI (Automatic Exchange Of Information) merupakan  sistem yang mendukung adanya pertukaran informasi rekening wajib pajak antar negara. pada waktu tertentu secara periodik, sistematis, dan berkesinambungan dari negara sumber penghasilan atau tempat menyimpan kekayaan, kepada negara residen wajib pajak. Adanya AEOI ini dilatarbelakangi banyaknya penghindaran pajak yang dilakukan wajib pajak. Permasalahannya adalah (1) Bagaimana penghindaran pajak dilakukan wajib pajak di Indonesia (2) bagaimana peranan AEOI dalam mencegah atau mengurangi penghindaran pajak. Penghindaran pajak dilakukan wajib pajak melalui tax avoidance dan tax evasion. Peranan AEOI dalam mencegah atau mengurangi penghindaran pajak sangat penting, karena dengan adanya sistim ini, wajib pajak yang membuka rekening di negara lain akan terlacak secara langsung oleh otoritas pajak negara asal. Sistem ini juga akan berguna mengurangi pengemplang pajak untuk menghindari pajak, karena negara-negara yang ikut tergabung sistem ini, semakin banyak.
INFORMATION AVOIDANCE BEHAVIOR REGARDING HOAXES INDICATORS Godwin, Raymond; Chairunnisa, Fanny; Fitri, Rani Agias
Jurnal Psikologi Vol 19, No 1 (2020): March 2020
Publisher : Faculty of Psychology, Diponegoro University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jp.19.1.26-34

Abstract

Hoaxes have become a common phenomenon in Indonesia. The Indonesian Telematics Society Survey shows that even though Indonesian people understand the way in recognizing hoaxes, they Indonesia are not sure of being able to immediately recognize hoaxes. Based on previous studies, there are two reasons that lead to lack of the assuredness, namely, the idleness in using thinking skills and ignorance of hoax indicators in the news they read. This study aims to find the correlation between avoidance behavior toward information that can indicate hoax, critical skill, and individual perception of easiness in obtaining the information regarding hoaxes. Information Avoidance Scale and the Critical Skill dimensions of the Digital Literacy Scale were adapted to Bahasa Indonesia to measure the tendency of information avoidance and critical skills. Whereas an instrument to measure the perception of the easiness to obtain information was constructed independently. The results indicate that critical skills and perceptions of the easiness to obtain information have a negative correlation with the tendency to avoid information. However, because the correlation is poor, critical skills and perceptions of the easiness to obtain information do not adequately explain a person's tendency to avoid information that can help him to recognize hoaxes. 
SUPPORT VECTOR MACHINE PADA INFORMATION RETRIEVAL Purnamawan, I Ketut
Jurnal Pendidikan Teknologi dan Kejuruan Vol 12, No 2 (2015): Edisi Juli 2015
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (255.424 KB) | DOI: 10.23887/jptk-undiksha.v12i2.6481

Abstract

SVM merupakan classsifier yang mempunyai keunggulan dapat mengolah data berdimensi tinggi, tanpa mengalami penurunan performa yang signifikan. SVM sekarang ini semakin banyak dipergunakan. Pada information retrieval, SVM  juga sudah banyak digunakan, khususnya pada bagian proses klasifikasi. Kemampuan SVM untuk mengolah data berdimensi besar sangat cocok untuk diterapkan pada data teks yang cenderung berdimensi besar. Pada tulisan ini dibahas perbandingan performa SVM dengan performa classsifier lain pada information retrieval. Pembahasan dilakukan berdasarkan hasil penelitian beberapa peneliti. Pada satu penelitian didapatkan bahwa SVM mengungguli classsifier lain. Pada penelitian lain didapatkan performa SVM berimbang dengan classsifier lain. Pada akhir tulisan dibahas mengenai langkah-langkah klasifikasi teks menggunakan SVM. Proses klasifikasi teks ini digunakan pada information retrieval data teks.
PELACAKAN ALUMNI (TRACER STUDY) JURUSAN MANAJEMEN INFORMATIKA BERBASIS ICT (INFORMATION & COMMUNICATION TECHNOLOGY) Setemen, Komang
Jurnal Pendidikan Teknologi dan Kejuruan Vol 6, No 2 (2009): Edisi Juli 2009
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (902.511 KB) | DOI: 10.23887/jptk-undiksha.v6i2.33

Abstract

Jurusan D3 Manajemen Informatika merupakan salah satu Jurusandi bawah Fakultas Teknik dan Kejuruan Universitas Pendidikan Ganesha.Dari sejak berdirinya tahun 1999 sampai dengan akhir tahun 2007,jurusan ini telah meluluskan kurang lebih 290 orang, dan sebagian besartelah terserap di dunia usaha dan industri, serta ada juga yang terserapsebagai pegawai negeri sipil (PNS). Sejauh ini, pencatatan ataudokumentasi lulusan hanya dilakukan secara tertutup yang artinya hanyaada catatan akhir dari para lulusan yang tersimpan pada file Excel diJurusan. Dan data ini cenderung tidak terbaharui karena hanya dikelola ditingkat jurusan tanpa melibatkan alumni itu sendiri. Oleh karenanyadalam penelitian ini dikembangkan sebuah sistem informasi alumnisebagai database alumni untuk mengetahui status keterserapan alumni didunia usaha dan industri. Sistem ini dikembangkan berbasis web agarbisa diakses oleh banyak orang, dan apabila ada perbaikan data terkaitdengan alumni itu sendiri dapat dilakukan oleh yang besangkutan.Pengembangan sistem ini menggunakan model waterfall, yangmerupakan model yang paling banyak digunakan dalam pengembangansebuah perangkat lunak. Sistem Informasi Alumni ini mampu menanganipengelolaan data alumni yang meliputi: pengelolaan data identitasalumni, data keaktifan alumni sewaktu menjadi mahasiswa, data kariralumni, data kemaslahatan alumni, data organisasi alumni, danpengelolaan data relevansi jurusan dengan pekerjaan saat ini.Kata kunci: alumni, sistem informasi, basis data.
ARISTA : Application of Reporting Information System at FTK Undiksha Anggisavitri, Kade Arista
Jurnal Pendidikan Teknologi dan Kejuruan Vol 16, No 1 (2019): Edisi januari 2019
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jptk-undiksha.v16i1.15475

Abstract

Penelitian ini bertujuan: Membuat rancang bangun dan mengembangkan ARISTA (Application of Reporting Informastion System FTK Undiksha); mengetahui respon sivitas akademika FTK terhadap ARISTA (Application of Reporting Informas-tion System at FTK Undiksha). Untuk memberikan pelayanan yang baik bagi civitas akademikanya, FTK memberikan kesempatan kepada sivitasnya untuk memberikan masukan baik kritik maupun saran terkait pelayan yang diberikan. Aplikasi ARISTA akan mewadahi semua keluhan baik kritik maupun saran yang berhubungan dengan pihak jurusan maupun fakultas. Aplikasi ini membagi cakupan permasalahan menjadi 2 yaitu, pengaduan ke jurusan atau pengaduan ke fakultas. Jenis penelitian ini adalah penelitian pengembangan dengan model Analysis, Design, Development, Implementation, and Evaluation (ADDIE).Implementasi penelitian ini diterapkan dengan menggunakan framework Re-act-Native pada aplikasi mobile dan menggunakan bahasa pemrograman PHP dengan bantuan framework Laravel pada aplikasi web. Untuk proses pengujian, dilakukan lima (5) tahap proses pengujian yaitu: Uji blackbox untuk mengetahui apakah seluruh fungsional perangkat lunak sudah sesuai dan hasilnya sebesar 100% baik; uji whitebox yang menyatakan bahwa implementasi source code sesuai dan tanpa error; uji pengalaman pengguna menggunakan metode UEQ untuk mengetahui pengalaman pengguna setelah mengunakan aplikasi ARISTA; uji compatibility yang menyatakan aplikasi ARISTA bisa digunakan pada perangkat dengan merek dan sistem operasi Android yang berbeda; uji keamanan yang dilakukan dengan SQL Injection sebanyak 4 kali menyatakan bahwa aplikasi ARISTA aman. Kata kunci: Aplikasi Mobile, Pengaduan, FTK, Undiksha, React-Native
THE IMPLEMENTATION OF ACCELERATED LEARNING MODEL (AL) USING VISUAL, AUDITORY, KINESTHETIC APPROACH (VAK), TO INCREASE LEARNING OUTCOMES ON INFORMATION COMMUNICATION TECHNOLOGY (ICT) FOR THE X6 GRADE STUDENTS’ OF SMAN 2 SINGARAJA IN THE ACADEMIC YEAR 2012/2013 Eka Kurniadi, Dewa Putu Gede
KARMAPATI (Kumpulan Artikel Mahasiswa Pendidikan Teknik Informatika) Vol 2, No 1 (2013)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/karmapati.v2i1.19609

Abstract

This study aims to improve students’ learning outcomes on the subject of Information and Communication Technology (ICT) by applying Accelerated Learning (AL) model. AL utilizes visual, auditory, and kinesthetic (VAK) approach as well as   students' response to evaluate its application.The study was conducted at SMAN 2 Singaraja with participants from X6 grade  students (36 students), school year 2012/2013. The design of this research is Classroom Action Research (CAR), which consists of 2 cycles. The data collected in this study is the result of students’ learning and response to the application of AL on ICT subjects. The student learning outcomes data collected through cognitive test and affective and psychomotor observation sheet, while the students' response data was collected via enclosed sheet questionnaires.The result shows that (1) there is an increase in students’ learning outcomes. This is evident from the classical completion that the students obtained: 52,78% and 80,00% in the first and second cycle respectively. The learning outcomes have increased by 27,22%. (2) The average students’ response to the application of the AL model is positive: 45.62% of the questionnaires. The researcher concludes that the application of the AL model which uses the VAK approach can improve the learning outcomes on the subjects of ICT. Furthermore, it has also received a positive response from the students.
THE DEVELOPMENT OF PRACTICUM MODULE COMPUTER SKILL AND INFORMATION MANAGEMENT BY INQUIRY APPROACH FOR STUDENTS CLASS X MULTIMEDIA SMK TI BALI GLOBAL SINGARAJA Wijayanti, Luh Putu
KARMAPATI (Kumpulan Artikel Mahasiswa Pendidikan Teknik Informatika) Vol 1, No 1 (2012)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/karmapati.v1i1.19527

Abstract

This research aim (1) To design development and implement the practicum modules skills computer and information management by inquiry approach. Class X Multimedia SMK TI Bali Global Singaraja. (2) To find out the responds of the students Class X Multimedia SMK TI Bali Global Singaraja towards development of the practicum modules KKPI by inquiry approach.The kind of research that used in this research is (Research and Development or R&D) by the model development Dick and Carrey. This research involved the students class X Multimedia SMK TI Bali Global Singaraja year 2011/2012. The source of the students data gathered by using an interview method. The validation of the media study based on inquiry approach and also the students’ responds gathered by using questioner method. That gathered data analyzed descriptively.The development of practicum module computer skill and management by inquiry approach used some steps draft development. The result,of the analyzed data of the students’ responds showed that the percentage of the students who gave very positive responds 70%, the percentage of the students who gave positive responds 30% and there we negative or even very negative. The average score gathered from the students were 61. That score showed that the students respond the practicum module approach are on a very positive category.Keyword: Practicum Module, Inquiry, Computer Skill and Information Management.
THE IMPLEMENTATION OF GENERATIVE TEACHING MODEL TO IMPROVE LEARNING STUDENTS’ ACHIEVEMENT OF THE STUDENTS VIII B5 CLASS OF INFORMATION AND COMMUNICATIONS TECHNOLOGY (ICT) AT SMP NEGERI 6 SINGARAJA Witari Lastri, Ni Putu Hermi
KARMAPATI (Kumpulan Artikel Mahasiswa Pendidikan Teknik Informatika) Vol 1, No 4 (2012)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/karmapati.v1i4.19597

Abstract

This study was aimed at (1) improving learning students’ achievement of VIII B5 class at SMP Negeri 6 Singaraja in 2011-2012 of Information and Communications Technology (ICT) in order to apply of the Generative Teaching Model; (2) knowing the students respond of VIII B5 class to apply the Generative Teaching Model of Information and Communications Technology (ICT). This study is a classroom action research design that used in 2 cycles by involving a total number of  30 students of VIII B5 class at SMP Negeri 6 Singaraja second semester in 2011/2012. The object of this research were learning students’ achievement and students response in basic competency of making simple number processing document of Information and Communications Technology (ICT). The learning students’ achievement data was collected based on cognitive test, psychomotor observation and affective observation. Meanwhile, the students’ response data was collected by using questionnaire. The obtained data were analyzed descriptively.  The result of the study showed that (1) there was improvement of learning students’ achievement of VIII B5 class at II cycle to apply the Generative Teaching Model of Information and Communications Technology (ICT). The results indicated that the learning students’ achievement score include: there was improvement of averaging class about 5,92 is 75,73 at I cycle become 81, 65 for II cycle. There was improvement of digestibility about 5,29% is 75,73 of I cycle and 81, 65% for II cycle. Meanwhile, there was improvement of classical completeness learning students from 66,67% at I cycle become 100% at cycle II by improving about 33,33%, (2) The students’ responses towards Generative Teaching Model of Information and Communication Technology (ICT) by averaging about 48,43. The results indicated that the implementation of Generative Teaching Model could successfully improve the learning students’ achievement of Information and Communications Technology.

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