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An Investigation of the Relationship between Corporate Social Responsibility and Corporate Financial Performance in Egypt: The Mediating Role of Information Asymmetry Nancy Mohamed; Ahmed Rashed
Journal of Accounting, Business and Management (JABM) Vol 28 No 1 (2021): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v28i1.827

The aim of this paper is to investigate the impact of corporate social responsibility (CSR) on corporate financial performance (CFP) through information asymmetry (IA) as a mediator. The study involved the whole sectors in the listed companies on Egx100 excluding Financial sectors (banks and financial services) from 2013-2017 using smart PLS (Partial Least Square). CSR is measured using CSR index, while Share turnover ratio is used to measure IA. CFP is divided into three indicators: ROA, ROE and ROS. The Structural model assessment reveals that CSR has a positive and significant effect on CFP. This means that those listed companies engaged in CSR activities achieved better financial performance than non- CRS companies. The CSR proved to have a negative and significant effect on the IA. This shows that CSR activities lead to decreased IA. Finally, this research found that CSR activities will improve CFP through IA.

Accounting Conservatism, Information Asymmetry and Cash Holdings Walid Shehata; Ahmed Rashed
Journal of Accounting, Business and Management (JABM) Vol 28 No 1 (2021): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v28i1.826

This paper focuses on explore the association between accounting conservatism and cash holding through a mediating effect of information asymmetry (IA) for Egyptian firms listed in EGX 100 within the period between 2013 -2018 through 124 firms with 703 firm-observations. The results indicates that (1) conservatism doesn’t have an enormous effect on information asymmetry, (2) information asymmetry doesn’t have a serious effect on cash holding, (3) there’s not any mediation role of information asymmetry within the relationship between conservatism and cash, (4) conservatism effect a negatively on cash holding

THE ROLE OF CONTEMPORARY LEADERSHIP AT THE LIBRARY AND INFORMATION SCIENCE STUDENT ASSOCIATION IN THE FACULTY OF HUMANITIES, UNIVERSITAS INDONESIA Zaidan Abdurrahman Qois; Rahmi Rahmi
Journal of Leadership in Organizations Vol 3, No 1 (2021): Journal of Leadership in Organizations
Publisher : Universitas Gadjah Mada

Introduction/Main Objectives: Leadership is important in enabling a person and a nation to improve and advance. Background Problems: Leadership is not something that everyone seeks, especially in youth. The youth leadership crisis can be seen from the lack of students who want to become chairpersons in university extracurricular activities. Novelty: This research makes a three-fold contribution. First, this study presents an analysis of the ‘Evolving Leadership Practices Assessment’ quizzes (Olson and Singer, 2004) distributed by the Chairperson and Vice-chairperson of the Library Science Student Association (IMASIP) the Faculty of Humanities, Universitas Indonesia. Second, this study assesses the IMASIP FIB-UI Daily Management Board. This study also interviewed five informants with 12 closed-ended questions. Research Methods: This paper assesses youth leadership by using a mix of qualitative and quantitative methods, with a case study approach. Finding/Results: Our result shows and supports the assumption that age and years of leadership will affect the scores obtained at IMASIP, which further research must examine. This research also suggests that the Daily Management Board's performance can be maintained by connection, contribution, and collaboration. Conclusion: The results identify efforts to build and improve leadership among students, including developing and increasing seminars and training in leadership to prepare students who have a role as the successors of the nation’s leadership.

EVALUASI E-LEARNING FLIPPED CLASSROOM MENGGUNAKAN DELONE DAN MCLEAN MODEL INFORMATION SYSTEM SUCCESS Raimon Efendi
JOISIE (Journal Of Information Systems And Informatics Engineering) Vol 4 No 2 (2020)
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/joisie.v4i2.961

Penelitian terinspirasi oleh masalah dan tantangan yang dialami dalam mendesain dan mengembangkan e-learning, yang berhasil berdasarkan teori paradigma pengembangan sistem informasi yang berpusat pada pengguna.Penelitian ini merupakan penelitian evaluasi dengan metode kuantitatif dengan menggunakan model kesuksesan sistem informasi DeLone & McClean dengan enam indikator berupa kualitas sistem, kualitas informasi, kualitas layanan, penggunaan, kepuasan pengguna dan manfaat bersih. Penelitian ini bertujuan untuk mengevaluasi dan mengetahui gambaran penggunaan e-learning berbasis flipped classroom pada pendidikan vokasi teknik informatika. Berdasarkan analisis data didapatkan bahwa data kuantitatif, kualitas sistem, terlihat bahwa tingkat pencapaian responden mencapai 88,13%, dikategorikan baik. Kualitas informasi terlihat bahwa tingkat pencapaian responden mencapai 87,59% yang juga dikategorikan baik. Kualitas pelayanan terlihat bahwa tingkat pencapaian responden mencapai 87,19% dengan kategori baik. Penggunaan tingkat pencapaian responden yang mencapai 88,48% dikategorikan baik. Kepuasan pengguna yang tingkat pencapaian responden mencapai 88,02% dengan kategori baik. Keuntungan bersih yang mencapai 87,19%, dalam kategori baik. Disimpulkan bahwa e-learning berbasis flipped classroom memiliki hasil pengukuran yang baik pada semua variabel pengukuran menggunakan model kesuksesan sistem informasi DeLone & McClean.

Analysis On Academic Information System Quality Toward User Satisfaction Sultono, Sultono; Seminar, Kudong Boro; Erizal, Erizal
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 22, No. 2
Publisher : UI Scholars Hub

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Achieving excellent quality academic and administrative services is one of the efforts of the Indonesia University of Education (UPI) in building its Academic Information System (SIAK) under UPI Directorate of Information and Communication that was established on 6 July 2007. The use of Information and Communication Technology (TIK) for a system of information and academic services in higher education institution is an urgent necessity to increase the reputation of higher education institution both nationally and globally. This research aims to discover the relation, influences and analyzes the quality of academic information system quality toward user satisfaction in the Indonesia University of Education. The research use Gap Analysis and Structural Equation Model (SEM). Gap analysis results show a gap between performance and user expectation but average result of user satisfaction variable shows that respondents are satisfied with the academic information system implementation. SEM analysis result show that all research variables and indicators have significant relations, also that the academic information system quality (system quality, information quality and service quality (toward user satisfaction has a significant impact. Research discovery shows the necessity of periodical evaluation by the academic information system administrator with user participation, to ensure users need fulfillment.

The Institutional Governance in the Strategic Restructuring of the Information and Communication Technology Universal Service Obligation to Strengthen National Competitiveness Wilopo, Wilopo; Fitriati, Rachma
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 22, No. 3
Publisher : UI Scholars Hub

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The information and communication technology universal service obligation (ICT USO) was an instrument of the policy of the government in order to overcome the ICT development gap. Unfortunately, this instrument could not providethe most favorable value to the community due to the lack of synchronization between the Central Government and the Local Administrations in the ICT USO activity. With the use of the institutional-based view (IBV) theory, which was enriched withthe New Institutional Economic Sociology (NIES), this study used the soft systems methodology based-action research that was enriched with social network analysis. The results of this study showed that (1) the governance structure in the ICT USOactivity did not run well; (2) the absence of the synchronization of the ICT USO activity between the central government and the local administrations; (3) the absence of the harmonization of the relations between BP3TI with the local administrations;(4) the lack of the involvement of the local administrations including the social institution of the community as the intermediary organization. Subsequently, there was a necessity for a strategy in the formulation, the implementation, and the control in theICT USO activity on the mechanism of the dynamics of relations between government levels so that it could provide the best service to the community. Therefore, the development of an efficient ICT USO would encourage the realization of a prosperousinformation community with high levels of competitiveness. Meanwhile, the contribution of the novelty in this research paper was to answer the strategic restructuring on various levels of policy-micro, meso, and macro in developing a governancestructure that could synchronize the strategy in the ICT USO activity with the hybrid of IBV and NIES.

Good Governance Aspect in Implementation of The Transparency of Public Information Law Sakapurnama, Eko; Safitri, Nurul
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 18, No. 3
Publisher : UI Scholars Hub

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The Indonesian government has pursued to establish freedom of information for their people in order to enhance good governance in the public sector by implementing the Transparency of Public Information Law Number 14 Year 2008, popularly known as UU KIP. This study is aimed at describing and drawing the factors that affected the implementation of UU KIP in Surakarta City and West Lombok Regency. This research was conducted through a mixed method of a quantitative method through surveys and a qualitative method through in-depth interviews and a focus group discussion. The research concluded that there are numerous factors which affected the implementation of UU KIP such as; political will both from central government and local leader, government ability, flaws in the UU KIP itself, minimum budget, infrastructure, and the culture of the society. UU KIP was also perceived as an Act that regulated the public information and was able to enchance public institutions’ implementation of good governance. The local government is believed to be more accountable and transparant, and able to increase public participation.

Good Governance Aspect in Implementation of The Transparency of Public Information Law Sakapurnama, Eko; Safitri, Nurul
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 19, No. 1
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

The Indonesian government has pursued to establish freedom of information for their people in order to enhance good governance in the public sector by implementing the Transparency of Public Information Law Number 14 Year 2008, popularly known as UU KIP. This study is aimed at describing and drawing the factors that affected the implementation of UU KIP in Surakarta City and West Lombok Regency. This research was conducted through a mixed method of a quantitative method through surveys and a qualitative method through in-depth interviews and a focus group discussion. The research concluded that there are numerous factors which affected the implementation of UU KIP such as; political will both from central government and local leader, government ability, flaws in the UU KIP itself, minimum budget, infrastructure, and the culture of the society. UU KIP was also perceived as an Act that regulated the public information and was able to enchance public institutions’ implementation of good governance. The local government is believed to be more accountable and transparant, and able to increase public participation.

Implementation of Information Technology Balanced Scorecardin and Agriculture Organisation Romansyah, Yusep; Mubarok, Husni; Yunanto, Rio
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 19, No. 2
Publisher : UI Scholars Hub

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Sentra Pelayanan Agribisnis (SAPA) is an agricultural organization owned and operated by a farmer community in Sukabumi, West Java, Indonesia. SAPA adopts information technology (IT) to improve the effectivity of its internal communication. SAPA started IT adoption by a careful planning. The step includes organizing the map of IT strategy and formulating the key performance indicators. The purpose of this research is to arrange a strategy map of SAPA IT division, to formulate the key performance indicators using Balanced Scorecard approach, and to implement as a mobile web application. Results of this research include a strategy map of SAPA IT division, key performance indicators, and a prototype of mobile web application. It can be concluded that IT adoption supported by a strong leadership improves effectivity of the information flows within the researched agriculture organisation.

Challenges in Implementation of ICT for the Budget Accountability and Development of Budget Information Literacy Wahyunengseh, Rutiana Dwi; Hastjarjo, Sri
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 20, No. 1
Publisher : UI Scholars Hub

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In the case of Karanganyar Regency, this study identify that although the public aspire to have an adequate understanding about the APBD, the access for obtaining the information is very limited. Data collection methods used in this research were: (1) documents study on the Local Government Development Plan (RKPD) and the Regional Budget (APBD); (2) semi open-ended questionnaires; (3) in-depth interviews; and (4) focus group discussions. The data then analyzed using descriptive analysis and interpretive analysis methods. This paper recognizes the potency of ICT in developing the forum for public access and deliberation related to the budget information; while also identifies the challenges facing the implementation of ICT for the local budget accountability and the development of budget information literacy among the public.

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