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THE INFLUENCE OF ACCOUNTING INFORMATION SYSTEM APPLICATION ON REGIONAL TAX INCOME ACCOUNTABILITY IN REGIONAL REVENUE OFFICE CIMAHI Hasna Safira; Purwanto
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 4 No 2 (2018): JRAK - Juli 2018
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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This research was conducted in Regional Revenue Office Cimahi, one of government agencies engaged in regional revenue area. The phenomenon that occurs was that the accountability in Cimahi Government had not been optimal yet. The purpose of this research was to determine the influence of Accounting Information System application on regional tax income accountability in Regional Revenue Office Cimahi. Descriptive and verification methods were used in this research. The statistical test used were Pearson correlation, regression analysis, determination coefficient, hypothesis test, validity test, reliability test, and SPSS as software tool. Results showed that Accounting Information System application on regional tax income accountability in Regional Revenue Office Cimahi is categorized as “enough” and there was a close and one way relationship between Accounting Information System with regional tax income accountability, by showing that H0 was rejected and Ha was accepted, which means, Accounting Information System application influenced regional tax income accountability in Regional Revenue Office Cimahi

The Effect of e-WOM, Neutral-Third Party Source, and Manufacturer or Retailer Source as Online Information Sources toward Purchase Intention with the Mediation of Brand Attitude on Nature Republic Jesslyn Ivana Joviaal; Melinda Tasya Halim
iBuss Management Vol 8, No 2 (2020): iBuss Management
Publisher : iBuss Management

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Internet has always been regarded as a reliable tool for information sharing. Huge number of people are using it as a platform of online information sources. Along with the emergence of beauty and cosmetic industries, consumers also need to rely more on online information sources given its ability has enable customers to make more informed choices in a purchase decision. Thus, the purpose of this research is to examine the effect of online information sources, namely, e- WOM, neutral-third party sources, and manufacturer or retailer sources in i fl e ci g c e cha e i e i i h he edia i f b a d a i de Nature Republic as one of the top six favourites cosmetics brand in Indonesia. A sample size of 110 respondents living in Java Island was gathered and used during the research. The data is further analysed using path analysis via multiple linear regression, using two regression models as well as the Sobel test to further measure the mediation relationship between variables. Furthermore, the result of the research shows that online information sources, namely, e-WOM, neutral-third party sources, and manufacturer or retailer sources does significantly affects purchase intention through the mediation of brand attitude.Keywords: Electronic Word of Mouth/e-WOM, Neutral-Third Party Source,Manufacturer or Retailer Source, Brand Attitude, Purchase Intention

On the Nexus Between CSR Practices, ESG Performance, and Asymmetric information Berto Usman; Oscar Tiago Fontes Bernardes; Paulus Sulluk Kananlua
Gadjah Mada International Journal of Business Vol 22, No 2 (2020): May-August
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/gamaijb.54053

The purpose of this paper is to test the relationship of CSR practice–asymmetry information and ESG performance–asymmetry information. We conjecture that there might be a particular role where the disclosure of non-financial information is deemed useful in truncating the level of asymmetry information. Using the data from two different countries, Indonesia (Asia) and Portugal (Europe), we extracted 37 companies with time period of observation ranges from 2012 to 2016. To manifest the empirical test, we use CSR report (CSR_Rep), CSR committee (CSR_com), CSR assurance (CSR_ass) and GRI adoption as the proxies of CSR practice, while the proxies of ESG performance are represented by Environmental (ENVscr), Social (SOCscr), and Governance (GOVscr) pillar scores as obtained from Thomson Reuters ASSET4 database. Bid-ask spread is used as the surrogate indicator of asymmetry information. The empirical test reveals that only variable GRI and SOCscr show negative and significant association with bid-ask spread. Whilst, the remaining variables of CSR practice (CSR_rep, CSR_com, CSR_ass), and ESG performance (ENVscr and GOVscr) are negatively associated with asymmetry information (Spread) but statistically insignificant. Our results suggest that CSR practice and ESG performance are weakly associated with asymmetry information, in which most of CSR practices and ESG performance need a time lag to allow them to be value relevant information in mitigating the level of asymmetry information.

Internalisasi Nilai Pendidikan Islam dan Habit Information pada Anak Berkebutuhan Khusus di Tangerang Selatan Wari Setiawan
JURNAL INDO-ISLAMIKA Vol 7, No 1 (2017)
Publisher : JURNAL INDO-ISLAMIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/idi.v7i1.14814

This paper describes an internalization in teaching and learning among a group of the disabled children in South Tangerang as a psychological process. Here, they are involved in teaching and learning activities about the Islamic values that they undertak. Meanwhile, their teachers focus on developing their personal characteristics. This paper argues that the teachers, who teach them through this process, will successfully lead them to act according to the values of Islam that the teachers convey.

BUILD A MANAGEMENT INFORMATION SYSTEM FOR THE JUST IN TIME (JIT) ACHIEVEMENT OF PRINT PRODUCTION PROCESS Vanya Annisa Syafira; Cholid Mawardi; Mawan Nugraha
Jurnal Ilmiah Publipreneur Vol 7, No 2 (2019): Jurnal Ilmiah Publipreneur
Publisher : Politeknik Negeri Media Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46961/jip.v7i2.85

ABSTRACT The Management Information System (MIS) transforms the control system in most of the production processes into automation to achieve the efficiency and effectiveness of production time. If a business is to excel against its competitors, it must be able to meet consumer demand on time, eliminating non-value-added production time and making time spent on activities more efficient. value-added. By researching data by compiling flowcharts and creating tables, authors make direct observations on CV. True printing service. The print production process has machine performance standards which are the standards necessary to determine the capacity of the printing machine. To determine the efficiency of the printing process, it is necessary to know the detailed steps of the process according to the work sequence displayed as a flowchart of the printing process. This flowchart is a key factor in achieving rapid production so that it supports Just In Time (JIT) as the processes in each subsection can be clearly identified. By using a flowchart, any errors that arise in a process can be resolved quickly and correctly so that the results obtained can be optimal and do not interfere with other processes. Therefore, MIS supports the realization of the JIT by facilitating traceability and seeing as early as possible if there is a lack of time and quantity of production. JIT is designed to achieve the most efficient delivery time possible by eliminating all kinds of waste in the production process so that the print production process is optimal. The integration of MIS and JIT is achieved by preparing automatic calculation tables for input, process and output which are the optimal and non-optimal decisions of the printing process.Â

Fungsi Corporate Social Responsibility Disclosure dan Independent Commissioning: Relevancy Of Accounting Information Pratama, Maylady Nanda
el-Qist : Journal of Islamic Economics and Business (JIEB) Vol. 10 No. 1 (2020): eL-Qist
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam UIN Sunan Ampel Surabaya

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This research specifically aims to determine the moderating effect of CSR disclosure on the relevance of earnings value and book value. In addition, this study also aims to prove the different effects of CSR disclosure moderation on the relevance of earnings and book values ??in companies that have and do not have an independent board of commissioners. In this journal the accounting information reviewed includes the value of earnings and book value. Profit is the information in financial statements that is most often used by investors in company valuations. Book value is very important and cannot be ignored in measuring the relevance of earnings. Accounting information is said to have value relevance if the accounting information can be used to predict the market value of the company. In addition, this study also examines the differences in the effect of CSR exposure on earnings and book values ??for companies that have Independent commissioning and companies that do not have Independent commissioning. Non-financial information that also plays a role in value relevance is a corporate governance mechanism. The corporate governance mechanism adopted by the company includes establishing an independent board of commissioners. The test results show that earnings and book values ??have value relevance. The moderating effect of CSR disclosure on the relevance of earnings and book values ??shows that CSR disclosure decreases the relevance of earnings but increases the relevance of book values. From the results of the Chow test results indicate that there are differences in the CSR moderation coefficient on the relevance of earnings and book values ??in companies that do not have Independent commissioning. Key words: value relevance; earnings; book value; independent board of commissioners. ABSTRAK: Penelitian ini secara spesifik bertujuan untuk mengetahui efek moderasi pengungkapan CSR terhadap relevansi nilai laba dan nilai buku. Selain itu, penelitian ini juga bertujuan untuk membuktikan perbedaan efek moderasi pengungkapan CSR terhadap relevansi nilai laba dan nilai buku pada perusahaan yang memiliki dan tidak memiliki Dewan Komisaris Independen. Dalam jurnal ini informasi akuntansi yang dikaji meliputi nilai laba dan nilai buku. Laba merupakan informasi dalam laporan keuangan yang paling sering dipakai oleh para investor dalam penilaian perusahaan. Nilai buku sangatlah penting dan tidak dapat diabaikan dalam pengukuran relevansi nilai laba. Informasi akuntansi dikatakan memiliki relevansi nilai jika informasi akuntansi tersebut bisa digunakan untuk memprediksi nilai pasar perusahaan Selain itu Pada penelitian kali ini juga mengkaji perbedaan pengaruh pendedahan CSR terhadap nilai laba dan nilai buku untuk perusahaan yang memiliki independent commissioning dan perusahaan yang tidak memiliki independent commissioning. adapun Informasi non keuangan yang turut berperan dalam relevansi nilai adalah mekanisme corporate governance. Mekanisme corporate governance yang diterapkan oleh perusahaan antara lain adalah dengan membentuk dewan komisaris independen. Hasil pengujian menunjukkan bahwa laba dan nilai buku memiliki relevansi nilai. Efek moderasi pengungkapan CSR terhadap relevansi nilai laba dan nilai buku menunjukkan bahwa pengungkapan CSR menurunkan relevansi nilai laba namun meningkatkan relevansi nilai nilai buku. Dari hasil Hasil uji Chow menunjukkan bahwa terdapat perbedaan koefisien moderasi CSR terhadap relevansi nilai laba dan nilai buku pada perusahaan yang tidak memiliki Independent commissioning.

Pengelolaan Arsip Menggunakan Procurement Activity and Progress Information di Unit Procurement Proyek Indarung VI PT Semen Padang Aditio, Bambang; Rahmah, Elva
Ilmu Informasi Perpustakaan dan Kearsipan Vol 5, No 1 (2016): Seri E
Publisher : Program Studi Informasi, Perpustakaan, dan Kearsipan , Jurusan Bahasa dan Sastra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/7643-0934

This paper discussed about records management system in the Procurement Unit of Project Indarung VI of PT Semen Padang. This paper aims to: (1) describe the records management in the Procurement Unit; (2) describe the utilization implementation Procurement Activity and Progress Information in the records management; (3) describe the efforts made to overcome the constraints of the application utilization Procurement Activity and Progress Information in records management. Based on data analysis can be concluded that the management of the archive in the Procurement Unitis still not in accordance with the provisions and rules of good records management. It can be seen from the various obstacles encountered in records management and retrieval of archives as well as the constraints experienced by users in records management using the application Procurement Activity and Progress Information like error and not maximum features available in this application. Archive management in this unit is also more emphasis on the management is electronic compared to manually archive management, management of this kind makes the archive to be neglected. To overcome the problem that occurred in the management of problem-solving efforts should be made to be formulated together.Keywords : Record Management, Procurement Unit

The Effect of Monopoly Power, Asymmetric Information, Transparency and Accountability Towards Intent to Adopt E-Procurement H Habiburrochman; Siti Fatimah
Indonesian Journal of Law and Economics Review Vol 7 (2020): May
Publisher : Universitas Muhammadiyah Sidoarjo

One of the benefits of e-procurement implementation in reducing corruption in public procurement process, to create good governance. Factors that affect corruption in public procurement process are monopoly power, asymmetric information, and lack of transparency and accountability. This study aims to determine. This research is expected to provide an overview of the potential and benefit of e-procurement in reducing corruption, increasing awareness towards the risk of fraud in public procurement, and provide a contribution to create good governance. The object in this study is the state university in Surabaya. A questionnaire is used to collecting the data, with total respondents are 70 officials. The result from this study shows that independent variable such as monopoly power, information asymmetric, transparency, and accountability have a significant effect on the intention to adopt e-procurement. Support from officials has a significant impact on the adoption of e-procurement.

Geo Information Technologies as a Tool for Managing Tourism Resources Tigran Babayan
Indonesian Journal of Law and Economics Review Vol 7 (2020): May
Publisher : Universitas Muhammadiyah Sidoarjo

Today, the process of developing tourist destinations is possible only by using modern spatial planning tools for tourism market entities. To carry out this in the power of geographic information technologies, which are actively being implemented in all spheres of our life, including in tourism. For a real assessment of the recreational potential of the region, which has unique natural, historical and cultural potential, it is necessary to create geographic information systems (GIS), which reflect in the same way all the rest necessary for implementation in tourism products, infrastructure. Simple sites of travel agencies, service sectors, paper maps, guides and other well-known materials are not capable of flexibility and, most importantly, quickly respond to changes, innovations. These factors are especially valuable when studying the potential of the territory, for the compilation of tourism products of different levels of service. This approach can guarantee the development of tourism in any territory. Moreover, make a forecast for long-term targeted programs in the development of tourism. Geo information technologies are able to not only generate demand, but also indicate investment vectors for territorial development in order to turn it into a tourist destination. The article considers the issues of geographic information support in the goals of tourism development using the example of a small mountainous regions of the Republic of Armenia. The experience of certification of resources for tourism is considered.

Women Participation In Politics And Use Of Digital Technology To Access Political Information Yudiana Indriastuti
Jurnal Ilmu Komunikasi Vol 1 No 2 (2018): Media and The Millenials
Publisher : Progdi Ilmu Komunikasi UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jkom.v0i2.18

The presence of digital technology can eliminate cultural barriers and personal barriers to women to participate in politics.The purpose of this study is to identify women's political participation. Women as research subjects here are voters / voters in elections who are not members of political parties or other political organizations. The method to be used in this research is explorative qualitative research methods. The findings in this study are, (1) Women access political information unintentionally when information about politics appears in the timeline and they do not participate in politics (2) Women actively access Information, discuss politics and they do not participate in politics (3) Women access political information unintentionally when information about politics appears in the timeline and they participate in politics because of the couple's motivation for reasons that their voices are not misused.

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