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Boards’ Characteristics, Voluntary Disclosure, and Accounting Information Value Relevance – Indonesian Evidence Krismiaji, Krismiaji; Kusumadewi, Hermala
Jurnal Akuntansi dan Bisnis Vol 19, No 2 (2019)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

This paper describes empirical evidence which investigates the effect of boards’ characteristics and voluntary disclosure on the accounting information value relevance. Voluntary disclosure (VD) is measured by voluntary disclosure index, a measure which in line with some regulations in Indonesia, especially the Company Act No. 40 of 2007 about the limited corporation; board’s characteristics are proxy by board’s independence (BIN) and board’s size (BSIZE), whereas value relevance is measured by the Ohlson Price Model. Using the 119 manufacturing firms listed in the Indonesian Stock Exchange (IDX) for the year of 2011 to 2015 as a sample, taken by purposive sampling technique, this study finds that the voluntary disclosure strengthens the value relevance of earnings number but decreases the value relevance of book value number. Moreover, board size strengthens the value relevance of earnings and book value. Finally, board independence strengthens the value relevance of earnings number and book value number. This study provides additional evidence about the influence of boards’ characteristics and the effect of voluntary disclosure on the value relevance of accounting information with the evidence from Indonesia. Paper ini menguraikan hasil penelitian yang menginvestigasi pengaruh pengungkapan karakteristik dewan komisaris dan pengungkapan sukarela terhadap relevansi nilai informasi akuntansi. Pengungkapan sukarela (VD) diukur menggunkaan indeks pengungkapan, sesuai dengan regulasi yang berlaku di Indonesia, khususnya Undang- undang Perseroan Terbatas No. 40 tahun 2007 tentang perseroan terbatas; karakteristik dewan komisaris diproksi dengan independensi (BIN) dan ukuran (BSIZE), sedangkan relevansi nilai diukur dengan Model Harga Ohlson. Dengan menggunakan data perusahaan manufaktur yang terdaftar di Bursa Efek Ilndonesia (IDX) pada tahun 2011 sampai 2017 yang dipilih menggunakan teknik purposive sampling, penelitian ini menemukan bahwa pengungkapan sukarela memperkuat relevansi nilai laba namun menurunkan relevansi nilai untuk nilai buku. Selain itu, ukuran dewan komisaris memperkuat relevansi nilai laba dan nilai buku. Terakhir, independensi dewan komisaris juga memperkuat relevansi nilai laba dan nilai buku. Hasil penelitian ini melengkapi hasil penelitian sebelumnya tentang pengaruh karakteristik dewan komisaris dan pengungkapan sukarela terhadap relevansi nilai informasi dengan menggunakan data perusahaan di Indonesia.

Enterprise Architecture Modeling of Financial Information Systems Using Zachman Framework Fajri, Faridiah Aghadiati; Zamzami, Faiz; Siregar, Hilda Octavana
Jurnal Akuntansi dan Bisnis Vol 20, No 1 (2020)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

As an emerging country, The Regional Public Service Agency in Indonesia is currently allowed to manage their finances independently. The transformation into a regional public service entity was followed by several consequences, one of which was related to the reporting process to the readiness to be audited by the government external auditor. Information technology is able to facilitate the preparation of financial statements, however, the design of information systems in a bureaucratic environment requires a specific subscription. This design requires defining the architecture of information use. This research resulted in a blueprint with an Enterprise Architecture Planning (EAP) approach as the basis for designing financial information systems. In addition, this research also used the Software Process Improvement (SPI) approach to improve the success of information systems. Information technology becomes a vital requirement considering many demands and obligations of BLUDs in terms of financial reporting and performance. The existence of this Enterprise Architecture Model aims as a bridge between organizational goals and information technology to meet these requirements. The results of this study are blueprints of financial software design, especially for BLUD in the health sector in Indonesia.Sebagai negara berkembang, Badan Layanan Umum Daerah di Indonesia saat ini diizinkan untuk mengelola keuangan mereka secara mandiri. Transformasi menjadi entitas layanan publik daerah diikuti oleh beberapa konsekuensi, salah satunya terkait proses pelaporan hingga kesiapan untuk diaudit oleh auditor eksternal pemerintah. Teknologi informasi mampu memfasilitasi penyusunan laporan keuangan, namun demikian, desain sistem informasi dalam lingkungan birokrasi memerlukan perlakuan khusus. Desain ini membutuhkan pendefinisian arsitektur penggunaan informasi. Penelitian ini menghasilkan cetak biru dengan pendekatan Enterprise Architecture Planning (EAP) sebagai dasar untuk merancang sistem informasi keuangan. Selain itu, penelitian ini juga menggunakan pendekatan Software Process Improvement (SPI) untuk meningkatkan keberhasilan sistem informasi. Teknologi informasi menjadi kebutuhan vital mengingat banyak tuntutan dan kewajiban BLUD dalam hal pencatatan, pelaporan hingga pertanggungjelasan kinerja keuangan. Keberadaan Enterprise Architecture Modeling ini bertujuan sebagai jembatan antara tujuan organisasi dan teknologi informasi untuk memenuhi kebutuhan ini. Hasil penelitian ini adalah cetak biru desain perangkat lunak keuangan, terutama untuk BLUD di sektor kesehatan di Indonesia.

Analysis and Design of Information Security Management System Based on ISO 27001: 2013 Using ANNEX Control (Case Study: District of Government of Bandung City) Adrian Fathurohman; R. Wahjoe Witjaksono
Bulletin of Computer Science and Electrical Engineering Vol. 1 No. 1 (2020): June 2020 - Bulletin of Computer Science and Electrical Engineering
Publisher : Indonesian Scientific Journal

The Department of Communication and Information (Diskominfo) of the Bandung City Government is an agency that has the responsibility of carrying out several parts of the Regional Government in the field of communication and informatics. Based on the composition of the regional service organization Bandung City Diskominfo has five fields and two UPTs which are part of the Bandung City Diskominfo. Bandung City Diskominfo in implementing work programs has IT as a supporter of business processes in government agencies. Based on the results of research conducted that IT management in Bandung City Government Diskominfo found several clauses that were still unfulfilled in this Diskominfo impact on the management of government information security institutions that can affect the performance of Bandung City Government. Therefore, there is a need for standardization that needs to be implemented as a guide that examines the direction in safeguarding information or assets that are considered sensitive to an organization. With the existence of these problems pushed to design information security recommendations based on ISO 27001: 2013 standards at Diskominfo. Also makes the design of IT information security systems that are focused on the control of Annex Information Security Policies, Human Resource Security, Operational Security, Communication Security and Asset Management so that business IT processes can run in accordance with the objectives of the organization. The results of this study are expected to help in securing IT information at the Bandung Diskominfo City and can also improve the goals of an organization.

Visualization of Learning Analytics on E-Learning Information System Subject elisa riani; rika yuniartini; Andharini Dwi Cahyanic
International Journal of Science, Engineering, and Information Technology Vol 2, No 1 (2017): IJSEIT Volume. 02 Issue. 01 DECEMBER 2017
Publisher : Universitas Trunojoyo Madura

E-Learning as the concept of education today that utilize computer network technology to do the learning, but the E-learning at less value in assesing the behaviour pattern of students to learn because E-learning has not been able to provide an appropriate learning features with the character of students doing learning. In order to learning process on the E-learning system attractive and easily evaluated by lecturer or students, it is necessary to visual learning analytics in the system. Visual learning analytics conducted to analyze with the last result in the form of learning-based images, graphs, or diagrams. The system uses E-learning Information systems courses, the system processed by take the log of E-learning as a source to behaviour pattern of user, and then data are group based on determined criteria. The results of these grouping then visualized in form of a speedometer. By implemented this system, lecturer can easily observed, evaluated and asses the behaviour of students in do the learning, and students can evaluated behaviour patterns himself in do the learning. Based on the trial results were applied, overall the systems can be implemented properly by the students and lecturer with an average value of 7.7 out of students and the average value of 8 from lecturers is entered into either good category.

The Development of Information Systems for Measuring Student Performance at MTs Al-Azhar Paseseh Tanjung Bumi Achmad Jauhari; Fifin Ayu Mufaroha
International Journal of Science, Engineering, and Information Technology Vol 4, No 1 (2019): IJSEIT Volume. 04 Issue. 01 DECEMBER 2019
Publisher : Universitas Trunojoyo Madura

Education becomes a compulsive program set by the government by implementing a 12-year compulsory education to improve human resources in Indonesia. A part of primary education concerns and results from measurement of student performance, that we call it school report cards. The main aim of this research is to build a school grade information system to help teacher and the homeroom teacher in input school report cards. Development of this system has built by applying the waterfall model. Data obtain to making this system, we use two elicitation techniques, questionnaire and interview technique. The advantage of this system is that our system didn’t need use online and all data will stored in a database and can print as a report. To get the data used in making this system, we used two elicitation techniques namely questionnaire and interview techniques. The advantage of this system is that our system does not need to be used online and all data will be stored in a database and can be printed as a report. Another benefit gained is that all teaching staff, both permanent teachers (PNS) or non-permanent teachers can use the system

Information Systems Audit Based on ISO 9001: 2015 in Depaterment Library and Archives Salatiga eko nur hermansyah
International Journal of Science, Engineering, and Information Technology Vol 3, No 1 (2018): IJSEIT Volume. 03 Issue. 01 DECEMBER 2018
Publisher : Universitas Trunojoyo Madura

Information system audit was carried out in the Salatiga Regional Library and Archives, using the ISO 9001: 2015 standard method, focusing on environmental control, physical control, logical controls, and IS operation, to obtain results. Libraries already have the distribution of access rights to users, already have policies that regulate it, and already have security in accordance with standards. Based on the results of the audit of the asset management information system that was done late, it was obtained a statement that the library has never conducted an information system audit of the performance of the information system it has to ensure the performance of the existing information system based on ISO 9001: 2015 standards.

Web Based Tourism Object Information System in Madura Rhaiza Syarkawi
International Journal of Science, Engineering, and Information Technology Vol 2, No 1 (2017): IJSEIT Volume. 02 Issue. 01 DECEMBER 2017
Publisher : Universitas Trunojoyo Madura

Madura is one of island in East Java that has four regency; those are Bangkalan, Sampang, Pamekasan and Sumenep. Madura was called Salt Island because it is one of the largest producer of salt in Indonesia. Madura is also famous of diversity culinary tours and beautiful tourism. This final project create information system that can be introducing Madura especially four regency in Madura. The introduction are tourism, hotel, the price of ticket in every tourism, the price of foods the history of Madura and pictures. Hopefully this information system can help tourists to get all of information about tourisms and hotels in Madura easily.

SMS Gateway Based Vacancy of Work Vocation Information System on Pamekasan Region selia resita; achmad jauhari; Moch Kautsar Sophan
International Journal of Science, Engineering, and Information Technology Vol 1, No 2 (2017): IJSEIT Volume. 01 Issue. 02 JULY 2017
Publisher : Universitas Trunojoyo Madura

The increased growth of the society in Pamekasan from year to year is directly proportional to the number of job seekers increase continuesly. A large number of job seekers is not only due to the inadequate number of jobs, but also because of the slow and precise job information to the proper parties (the people who need jobs). Disnakertrans as an institution formed by the Government has made several attemps to minimize the number of job seekers, but until now the result obtained are not optimal, because there is no systemthat can accommodate the needs of both parties (providers and job seekers). Therefore, the research aims to create a website that accommodates data vacancies and job seekers. Later, the data is automatically going throught the process of weighting by means of the Simple Additive Weighting, this method is expected to optimize the selection of a job based on the latest education, gender, and age that has been mentioned by job seekers when registering. Once the selection process is complete, the job information is sent via SMS Gateway to job seekers. This SMS will send the job information suitable for the number of job seekers who have posted on the website.

Data Basic Information System Based On Accreditation Based On Trunojoyo Madura University moch nasrul ulum; moch kautsar sophan
International Journal of Science, Engineering, and Information Technology Vol 1, No 2 (2017): IJSEIT Volume. 01 Issue. 02 JULY 2017
Publisher : Universitas Trunojoyo Madura

The accreditation program of undergraduate study is an evaluation process which is done periodically by a body that has the authority i.e. the BANPT. The implementation of the process of preparing the accreditation program of study form of some organizations which play a role in manage and supply the data needs of the accreditation form. The data used by the program to study the process of preparation of the accreditation form is historical data collected periodically from time to time in order to give an overview of the activities/information. The process of collecting the scattered data from each of these organizations require great resources and time briefly. The system used a course at University in conducting the Madura Trunojoyo gathering historical data accreditation by searching, collecting and recording the data in its own separate list and yet maximally computerized and centralized yet most of the management and the management of its data. So it developed a system that can muster such data i.e. Information System Database-based Accrediting University Trunojoyo Madura .

Interjections Functioned as Pragmatic Markers and Given/ New Information Maya Lisa Aryanti
Celt: A Journal of Culture, English Language Teaching & Literature Vol 18, No 1: July 2018, Nationally Accredited
Publisher : Soegijapranata Catholic University

The purposes of this research are to find out the functions of the interjections functioned as pragmatic markers and what they indicate to, to find out which information the interjections denote and to find out how many functions the interjections functioned as pragmatic markers possibly have. The data are five different interjections taken from five different novels. The results of this research are concerning to the functions of the interjections functioned as pragmatic markers. Generally, the functions are utterance initial, attention marker and a response signal. Further, interjections functioned as pragmatic markers take form as attitude, feelings or both. The interjections denote given/old information, new information and both. The last result is that it is possible for interjections to have more than one function. To sum up, interjections functioned as pragmatic markers have roles and forms in discourses. In addition, interjections functioned as pragmatic markers denote information.

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