Filter By Year

1945 2024


Reset

Found 26,166 documents
Search Information

 497   498   499   500   501 
THE EFFECT OF FINANCIAL REPORTING QUALITY AND GOOD CORPORATE GOVERNANCE ON INFORMATION ASYMETRY IN BANKING COMPANIES LISTED ON THE IDX Iqlima Azhar
Jurnal Samudra Ekonomika Vol 5 No 1 (2021)
Publisher : Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jse.v5i1.3447

Abstract

The purpose of this study was to examine the effect of financial reporting quality and good corporate governance on information asymmetry. The population of this research is the banking companies listed on the Indonesia Stock Exchange (BEI) in the 2010-2019 period totaling 43 banks and the samples in this study were 7 companies. The sampling technique used purposive sampling method. Data were analyzed using SPSS with the data analysis method used, namely the classical assumption test and hypothesis testing such as multiple linear regression, individual parameter significant test (partial test), simultaneous significance test (simultaneous test) and determination coefficient test (R2). The result of the multiple linear regression equation is Y = 0.860 + 0.058X2 - 0.065X3 + e. The results showed that partially the quality of financial reporting had no significant effect on information asymmetry and good corporate governance had a significant effect on information asymmetry, but simultaneously financial reporting quality and good corporate governance had a significant effect on information asymmetry.
Audit of Population Administration Information System Risk (Case Study: City of Cimahi Population Service) Muhammad Istambul; Iqbal Wijaya
International Journal of Applied Business and Information Systems Vol. 4 No. 1 (2020)
Publisher : Association for Scientific Computing Electrical and Engineering

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31763/ijabis.v4i1.243

Abstract

Cimahi City Population Service is one of the government agencies implementing population administration and is part of the public service. By implementing a good information system at the City of Population Office of Cimahi, it will improve the quality of services at the agency. The Population Administration Information System (SIAK) that has been implemented at the City Population Service in Cimahi has problems when the database cannot be accessed, the SIAK application cannot be run properly. Use that exceeds memory capacity can also cause SIAK errors such as too many electronic certificate requests that can overload the server, and SIAK cannot run due to errors in the attached network cable. It will cause risks that can disrupt public administration services so it needs to be measured and evaluated to find out whether the information technology implemented is appropriate and able to facilitate business processes. For this reason, it is necessary to conduct an information technology audit. The DSS domain used in this information system audit such as DSS01 Managing Operations. The audit framework used is COBIT 5 DSS domain (Deliver, Service, and Support) which is suitable for evaluating the risks that exist in SIAK. The DSS domain is considered to be following the existing information technology conditions in the current Population Office of Cimahi City. With the current state of information technology in the Population Service and the need to deliver services, serve and support information technology services.
Design of Information Systems Web-Based Inventory Using The FAST (The Framework Of Application System Thinking) Method at PT.Whoto Indonesia Sejahtera in Bandung Rosalin Samihardjo; Iqbal Azhim Hidayat
International Journal of Applied Business and Information Systems Vol. 4 No. 2 (2020)
Publisher : Association for Scientific Computing Electrical and Engineering

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31763/ijabis.v4i2.445

Abstract

The application of information system technology is now essential for companies to run a fast, accurate, reliable, and detailed information flow. PT. Whoto Indonesia Sejahtera Bandung branch is a company engaged in the marketing and distribution of skincare products. Inventory information system in PT. Whoto Indonesia Sejahtera Bandung has not been fully computerized and still uses Microsoft Excel, starting from recording incoming goods, requesting goods from the sales department, processing goods out by the warehouse to making reports, so there will be a possibility when an error occurs in the process search for data needed. The best solution to solve existing problems is to design a web-based inventory application because it is better than recording the previous system so that it can find out and make it easier to provide fast, accurate, and accurate information. Website-based inventory information system design uses a system development method that is FAST (Framework for Application System Thinking) consisting of phases of Scope Definition, Problem Analysis, Requirements Analysis, Logical Design, and Physical Design. The programming languages used in the design of this information system are HTML and PHP and MYSQL as the database.
The Analyzing The Accounting Information System Sales Cash In Improve The Efectivity Sales Mauliyah, Nur Ika
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 8 No 1 (2020): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Juni 2020
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/equilibrium.8.1.56-63

Abstract

The aims of this research are: Analyzing the Accounting System of cash sales implemented at UD. Tani Mulyo with Accounting System whether it is appropriate theory. This research is a case study (1) Describing the cash sales activities and describing functions, procedures, documents, accounting records for cash sales, (2) Provide comparisons to Accounting Information System applied to SIA according to the theory adapted (3) Create Flowchart in accordance with existing procedures. Based on the analysis it could be concluded that: (1) The existence of overlapping tasks and responsibilities in the work on related functions. (2) The absence of Accounting Information System and Flowchart. (3) Document usage and accounting records in the accounting system is still simple and manual. (4) Although the sales are done smoothly, but in accordance with the system and procedures appropriate for use in the company will further improve the effectiveness of the sales activities. With the increase in sales effectiveness, the company's results are also increasing.
Hegemonic practices of online local fashion brands in the information society era during the Covid-19 pandemic Wifkil Mu'tamiroh; Bagong Suyanto
Jurnal Sosiologi Dialektika Vol. 16 No. 1 (2021): Jurnal Sosiologi Dialektika
Publisher : Department of Sociology, Faculty of Social and Political Sciences, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jsd.v16i1.2021.53-63

Abstract

The Covid-19 pandemic has had an impact on people around the world, including in Indonesia, particularly regarding the social and economic aspects of life, including the online economic agents. This study looks at and analyzes the hegemonic practices carried out by online economic agents in relation to the consumer so then they can survive and benefit during the Covid-19 pandemic. The theory used is hegemony according to Antonio Gramsci. This study used a qualitative research design. The research subjects were the owners of online local fashion brands that have developed in East Java. The primary data was collected from interviews and secondary data is from books and journal articles. The results of this study show that the local brands had a good level of performance during the Covid-19 pandemic, as seen from the observations conducted on Instagram. Hegemonic practices by online economic agents consist of three methods. First, there is using the social media platform Instagram. Second, there is always being productive. Third, there is collaborating with social media influencers (endorsement). The hegemonic practices happened by the social media so that it can influence people to follow their Instagram accounts and buy the products offered.
Relasi Penerapan Automatic Exchange of Information dan Prinsip Kerahasiaan Bank: Perspektif Hukum Perpajakan Tjia Siauw Jan; Zainal Muttaqin; Dewi Kania Sugiharti
Amanna Gappa VOLUME 28 NOMOR 2, 2020
Publisher : Fakultas Hukum Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20956/ag.v28i2.10900

Abstract

The implementation of access to banking financial information for tax purposes in Indonesia is linked to the secret banking policy. Banking secrecy is not a problem that can stop the implementation of taxation duties because the existing legal elements have supported this action's implementation. However, due to the absence of legal regulations regarding tax implementation mechanisms of banking secrecy, a basic implementing rule must be established to create legal certainty. The concept of automatic exchange of information carried out by the Indonesian state is related to its implementation readiness. By prioritizing disclosure of information supported by existing legal instruments, implementing automatic exchange of information can be carried out, although there are several obstacles faced. Pelaksanaan akses informasi keuangan perbankan untuk kepentingan perpajakan di Indonesia dihubungkan dengan kebijakan rahasia perbankan pada dasarnya rahasia perbankan bukan suatu masalah yang dapat menghentikan pelaksanaan tugas perpajakan karena elemen hukum yang ada telah mendukung akan terlaksananya tindakan tersebut. Namun demikian, berhubung dengan aturan hukum yang belum ada mengenai mekanisme pelaksanaan perpajakan yang bersinggungan dengan kerahasiahan perbankan, maka harus dibentuk aturan dasar pelaksana sehingga dapat menimbulkan kepastian hukum. Konsep automatic exchange of information yang dilakukan oleh Indonesia dihubungkan dengan kesiapan atas pelaksanaannya dengan mengedepankan pada keterbukaan informasi yang didukung oleh instrumen hukum yang ada maka pelaksanaan automatic exchange of information dapat dilakukan, meskipun terdapat beberapa kendala yang dihadapi.
The analysis of teachers’ professional competence in utilizing information and communication technology Abkarin, Noven Aquilla
ELT Forum: Journal of English Language Teaching Vol 10 No 2 (2021): ELT Forum: Journal of English Language Teaching
Publisher : English Dapartment, Faculty of Languages and Arts, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/elt.v10i2.40462

Abstract

This study is about the utilization of ICT in classroom learning to develop teacher’s professional competence. Nowadays, COVID-19 pandemic has already spread around the world. It brings bad impacts on many sectors, especially the education sector. Based on the issue, this study aims to investigate teacher’s familiarity with the use of ICT, to find out teachers’ professional competence in utilizing ICT in classroom learning, and to obtain supporting and inhibiting factors of teachers’ professional competence in utilizing ICT. A qualitative approach was used as a method of this study. Data collection was conducted by distributing questionnaires, carrying out structured interviews, and documentation addressed to ten respondents consisting of English teachers from three schools in Wonosobo, Central Java, Indonesia. This study reveals that ten teachers were familiar with using ICT in classroom learning. They claimed that the use of ICT can help their works in the teaching and learning process. Second, the teacher’s professional competence can improve ICT utilization in teaching and learning classrooms. The use of ICT also can improve teachers’ professional competence because ICT usage is easier and more effective to deliver materials. Third, some supporting factors of the use of ICT were found in this study. They were making teaching and learning process easier, increasing students’ motivation, and improving teachers’ professional competence. The use of ICT also could make teachers easily take part in this digital era.
The Effectiveness of Role-Play and Information-Gap in E – Teaching Speaking Skill for High-Low Self-Confident Students Rafsanjani, Ali Akbar; Suwandi, Suwandi; Linggar Bharati, Dwi Anggani
English Education Journal Vol 10 No 4 (2020): December 2020
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eej.v10i4.39569

Abstract

Teaching speaking is not easy. The teacher has to use an appropriate technique in teaching speaking. The research problem came from the Eighth Grade students of SMPN 1 Arjawinangun Cirebon. The students were passive in conversation when someone talked in English because the teacher taught using traditional method which made them bored and could not give feedback in English conversation. On the students’ side, they get difficulties in learning speaking because they felt bored and passive during teaching and learning process. This research aims to explain how significant the students’ achievement taught by using role play and information gap technique conducted with high and low self-confident of students in e-teaching speaking context. The research design was a quasi-experimental design with a 2x2 factorial design involving the eighth-grade students SMPN 1 Arjawinangun, Cirebon as the research participants. There were two experimental groups involved. The students’ different self-confidence was taken as a factor that might influence the techniques. In collecting the data, the writer used speaking test to get students’ scores and questionnaires made by Google Form and on-line system. The data was analyzed using ANOVA to answer the main hypotheses. Based on the analysis of the significance score was 0.178 which was higher than 0.05. It can be concluded that there was no significant difference on the students’ achievement taught by role play and information-gap for students with high and low self-confidence. This research is expected to give a contribution to the research such as giving appropriate technique to teach speaking in e-learning.
The Development of Evaluation Model Based on Information Technology and Communication Larasati, Manik; Prihatin, Titi; Djuniadi, Djuniadi
Innovative Journal of Curriculum and Educational Technology Vol 10 No 1 (2021): June 2021
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/ijcet.v10i1.43366

Abstract

Implement daily tests at school to find out student capability after learning process on certain materials study. The evaluation model is designed by utilizing technology to achieve expected goals, making it easier to implement and assess daily tests. This research has aimed to (1) analyze students and teachers needs, (2) analyze the design of evaluation model based on ICT, (3) develop an evaluation model that must be applied, (4) assess applicability, (5) evaluating daily tests effectiveness with ICT evaluation model. This research is based on ADDIE research and development model, which covers Analysis, Design, Development, Implementation, and Evaluation. Daily tests so far using paper. Students and teachers need new innovative technology with a username, password, timer, and easy to evaluate. ICT evaluation model has a design with the homepage from WordPress, and then daily tests system use moodle. Based on due diligence from material expert validator, media expert, and practitioner, the ICT evaluation model is feasible to be applied to students. Percentage level validation of small-scale class trials in each aspect is an aspect of the interface, presentation of questions, and advantages with proper assessment results when implemented on a large class scale. Meanwhile, results of large-scale trials in this aspect are feasible if implemented on a larger class scale. Formative evaluation is when the researcher follows up input from the validator. Summative evaluation is carried out after large-scale class trials or activities have ended in their entirety. Evaluation models based on ICT can provide benefits to the education process, especially knowledge about technology for teachers to implement a more varied, flexible, efficient, and effective learning evaluation process that simplifies the assessment process.
Information Management Database System Managerial Supervision of School Supervisors M.Rusni Eka Putra; Marianita Marianita; Ahmad Gawdy Prananosa
Jurnal Iqra' : Kajian Ilmu Pendidikan Vol 6 No 1 (2021): Jurnal Iqra' : Kajian Ilmu Pendidikan
Publisher : Institut Agama Islam Ma'arif NU (IAIMNU) Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25217/ji.v6i1.1264

Abstract

This article aimed at managing information technology based school supervisory managerial supervision database. The approach in this study uses a system approach with a waterfall model. The steps of developing the model are requirements analysis, design, implementation and unit testing, integration and system test. The results show that School supervisors in the North Musi Rawas District Office still use the manual system, and design of managerial supervisory information systems for principals are designed based on planned flowcharts. The results of expert validation, the supervisory managerial supervisory database includes; curriculum and learning administration, class administration, school administration and management, organization and institutions, facilities and infrastructure, staffing, funding, students, community participation, school cultural environment are appropriate to be used. The appropriate Implementation of the School Supervisory Managerial with Supervision Database SIM. Keywords: Management Information System, Management Supervision, System Managerial Supervision

Page 499 of 2617 | Total Record : 26166

 497   498   499   500   501