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THE ANALYSIS OF ACCEPTANCE OF HOSPITAL INFORMATION MANAGEMENT SYSTEM (HIMS) USING TECHNOLOGY ACCEPTANCE MODEL METHOD Erma Setiawati; Rina Trisnawati; Ulfi Diana
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 2 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i2.8652

Abstract

The purpose of this study was to determine the acceptance of Hospital Management Information Systems related to accounting transactions using the Technology Acceptance Model (TAM) methode. Constructs in TAM used are Perceived Ease of Use, Perceived Usefulness, Behavior Intention to Use, and Actual Technology Usage. The population in this study were users of systems related to accounting transactions, with a total of 150 people. The sampling technique using the convenience non random sampling method. The data in this study were obtained by distributing questionnaires to 150 respondents. Data analysis using SEM-PLS with WarpPLS 5.0 software. The results showed that Perceived ease of use had an effect on Perceived usefulness and Behavior Intention to Use. Whereas, Perceived Usefulness influences Behavior Intention to Use, and Behavior Intention to Use has an effect on Actual Technology Usage. Keywords: Technology Acceptance Model, Partial Least Square, Hospital Management Information System, Accounting Management System
Earnings and Cash Flow Information on Its Value Relevance by The Book Value Heppy Purbasari; Andy Dwi Bayu Bawono; Mila Ramadhanti; Lintang Kurniawati
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 1 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i1.10679

Abstract

This study aims to examine the relationship of earnings and operating cash flow as an independent variable on the value relevance of accounting information proxied by stock returns by using book value as a moderating variable. The utilitation of stock returns as an independent variable is choosed as previous research on value relevance tends to use stock prices as an independent variable. The sample of this study is all population of companies listed on the Jakarta Islamic Index (JII) in the 2016-2018 period June-November (issued from June 1st) using saturation sampling. The data used in this study is compound from annual reports in the Indonesia Stock Exchange (IDX) and stock prices from Yahoo Finance. Further, data were tested using multiple linear regression analysis. The results showed that earnings and cash flow have an effect on value relevance proxied by stock returns. However, book value neither strengthens nor weakens earnings and cash flow towards stock returns as a moderating variable. Keywords : Earnings, Operation Cash Flow, Stock Return, Value Relevance, Jakarta Islamic Index
The Changing Value Relevance of Accounting Information: An Overview Hilda Octavana Siregar; Nashirotun Nisa Nurharjanti
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 2 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i2.15498

Abstract

This article aims to provide an overview of the value relevance of accounting information development for investors and creditors who are the primary users of financial statements. The traditional approach views stock prices as value relevance of the focal accounting information that can reflect the company's condition. However, during the last 2 (two) decades, the value relevance of accounting information has varied more, such as cash flow, operating profit, and tangible assets. Furthermore, value relevance for creditors is bankruptcy prediction, bond rating, loss frequency, fair value measurement, and changes in the company's accounting method. The change in the value relevance of accounting information is essential in increasing its usefulness and can contribute to research on the usefulness of accounting information in the future
ISO 27001 Information Security Management System: Effect of Firm Audits in Emerging Blockchain Technology Yunita Tanadi; Raden Roro Widya Ningtyas Soeprajitno; Gery Lusiano Firmansah; Tsanya El Karima
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 2 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i2.15146

Abstract

The emergence of Blockchain Technology is closely related to improving the ISO 27001 Information Security Management System for confidence in data and information security, preventing manipulation and various information risks that occur. This study examines the effect of the Audit Firm on companies that carry out ISO 27001 certification. This study uses 578 samples listed on the Indonesia Stock Exchange from 2013 – 2017. This study uses a quantitative method with OLS regression testing STATA 14. This study obtained the results that the Audit Firms have a significant influence at the 5% level on the company's decision to improve the Information Security Management System as proxied by ISO 27001. This research has an empirical contribution to developing theory, participating in developing research related to ISO 27001 certification, and assessing the existence of an Audit Firm on the improvement of the Security Management System. Corporate information in the era of blockchain technology. 
Combination of TOPSIS Method with Attribute Weighting of Information Gain in Decision-Making Ahmad Rozy; Erna Budhiarti Nababan; Syahril Efendi
InfoTekJar : Jurnal Nasional Informatika dan Teknologi Jaringan Vol 6, No 1 (2021): InfoTekJar September
Publisher : Universitas Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/infotekjar.v6i1.4017

Abstract

In this research, a combination of the Technique for Order Preference by Similarity lto Ideal Solution (TOPSIS) lalgorithm was carried out with the attribute weighting of the Information Gain method to obtain better decision support results. The data processed in this study is the Indian Liver Patient Dataset (ILPD) dataset obtained lfrom UCI Machine Learning Repository which has 583 instances, 11 attributes and 1 class label. The class label is a text type that consists of two values, namely a liver patient and a non-liver patient. The experimental results show that TOPSIS’ running time and information gain combination algorithm is 1.13 seconds. The result of the accuracy value obtained with a final threshold value greater than 0.5 is 91.25%.In this research, a combination of lthe lTechnique lfor lOrder lPreference lby Similarity lto lIdeal lSolution (TOPSIS) lalgorithm was carried out with the attribute weighting of the Information Gain method to obtain better decision support results. The data processed in this study is the Indian lLiver lPatient lDataset (ILPD) dataset obtained lfrom UCI lMachine Learning lRepository which has 583 instances, 11 attributes and 1 class label. The class label is a text type that consists of two values, namely a liver patient and a non-liver patient. The experimental results showthat TOPSIS’ running time and information gain combination algorithm is 1.13 seconds. The result of the accuracy value obtained with a final threshold value greater than 0.5 is 91.25%
Role of Documentation and Legal Information Network (JDIH) Efforts in Fulfillment of Human Rights Dewi Sukmaningsih
Jurnal Daulat Hukum Vol 1, No 2 (2018): June 2018
Publisher : Magister of Law, Faculty of Law, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jdh.v1i2.3276

Abstract

Indonesia is a country of law, and one of the characteristics of a state of law is the guarantee and protection of human rights, one of which is the right to obtain information, including the legal information that is information about the legislation both national and local. The principle of fiction (fictie) law states that any person considered to determine the existence of a legislation after its enactment, the ignorance of the people on the legislation, can not be excused. To that end, legislation information should be easily accessible. Issuance of Presidential Decree No. 33 of 2012 on Information and Documentation Network of National Law (JDIHN) isin order to fulfill the right to obtain legal information, especially information legislation. Management of Legal Documentation and Information Network by utilizing information and communication technology (ICT) makes legal information can be accessed quickly, easily, complete and accurate, thereby supporting the fulfillment of human rights, namely the right to obtain legal information properly.Keywords: Documentation and Legal Information Network, Efforts, Fulfillment, Human Rights
Criminal Law Enforcement Policies In Prevention Efforts Of Information Technology Crime Vitriano Aditya Morradi; Munsharif Abdul Chalim
Jurnal Daulat Hukum Vol 2, No 2 (2019): June 2019
Publisher : Magister of Law, Faculty of Law, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jdh.v2i2.5545

Abstract

The problem of this research is the criminal law enforcement policies in prevention efforts of information technology crime in the positive law and criminal law enforcement policy in combating criminal acts in the positive law of information technology that will come. The method used is normative juridical approach and specification in this study were included descriptive analysis. And sources and types of data in this research is secondary data obtained from the study of literature relating to the theory of Enforcement and Compliance Laws. Based on the results of the research that the Indonesian government policy with the promulgation of Act No. 11 of 2008 on Information and Electronic Transactions (ITE Act.) is the first legal framework that governs the world of cyber (Cyber Law) because the charge and broad scope in discussing arrangements in cyberspace, such as the expansion of electronic evidence together with the evidence that has been known so far, the recognition of electronic signatures as a means of verification, and authentication of legitimate an electronic document, as well as setting deeds done in cyberspace as a criminal offense. Policy formulation of the crime of information technology should pay attention to the internal harmonization with the criminal justice system or the general sentencing rules that apply today. It can not be said to harmonization / synchronization when the formulation policies are outside the system. Therefore the policy formulation of criminal law the crime of information technology in the future should be in the criminal justice system currently applies.Keywords: Policy, Law Enforcement; Criminal; Information Technology.
The adoption of technology in Islamic information literacy among young moslem Rosana Eri Puspita; Alfi Qonita Badi’ati
Islamic Communication Journal Vol 6, No 1 (2021)
Publisher : Fakultas Dakwah dan Komunikasi Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/icj.2021.6.1.6742

Abstract

The young generation is a digital native, which information easier to get with an Information system. So, it is important to measure information literacy among young Muslims about Islamic information. This study investigates the factors that influence the use of technology in searching for literature relating to Islam among the younger generation. The approach taken in this research is quantitative. Data is collected with the help of research instruments in the form of online questionnaires. The population in this study is the younger generation, who tend to be digital natives. The sample size in this study was 100. The testing tool in this study used SPSS, and a regression method was conducted to determine the effect of this research variable. The result shows that perceived usefulness has a significant impact on behavioral intention in Islamic information literacy. Besides, perceived ease of use also positively and significantly affects Islamic information literacy's behavioral intention. The study suggests there need to be some actions so that the younger generation can be smarter in using technology in Islamic information literacy. This study was more focused on examining acceptance for the young Moslem generation in developing countries. This study has an important role in developing TAM's scientific repertoire theory from information technology in Islamic information literacy.
We provide information to produce knowledge makna dibalik kata-kata Eny Winarti
Info Persadha Vol 6, No 2 (2008)
Publisher : Universitas Sanata Dharma Yogyakarta

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

Abstract

"We provide information to produce knowledge" sudah menjadi slogan perpustakaan USD. Sebagaimana kebanyakan slogan, kata-kata tersebut diharapkan mampu memberikan "roh" pada unit tersebut. Akan tetapi, seperti halnya kebanyakan slogan dalam bahasa Inggris yang berkembang di Indonesia saat ini, terlihat adanya pemaknaan kata yang kurang mendapat perhatian, yang kemungkinan disebabkan karena terjemahan langsung kata information, dan knowledge dari bahasa Inggris ke dalam bahasa Indonesia. Apa sebenarnya knowledge itu? Benarkah bahwa knowledge merupakan suatu hal yang bisa di produce?
ILLOCUTIONARY ACTS AND THEIR RELATIONSHIPS WITH INTERVIEWEES LEVEL OF TRUSTWORTHINESS IN GIVING INFORMATION DURING THE MAKING OF INVESTIGATION REPORTS: A CASE STUDY IN SITUBONDO POLICE STATION Ahmad Firdaus; Firqo Amalia; Sufil Lailiyah
International Journal of Humanity Studies (IJHS) Vol 2, No 2 (2019): March 2019
Publisher : Sanata Dharma University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24071/ijhs.v2i2.1756

Abstract

This research analyzes the level of interviewees trustworthiness in giving information during the making of investigation reports in Situbondo Police Station. Searles theory of speech acts is used to analyze the data. The level of the interviewees trustworthiness is based on the information given by the police officers, which is integrated with the result of the illocutionary act analysis. This qualitative descriptive research produces deep descriptions of the utterances stated by interviewees. Taxonomic analysis proposed by Spreadly is used to classify the data based on the types of illocutionary acts found. Componential analysis is used to reveal the interrelationship between variables. The result of this research reveals that there is a strong relationship between an interviewees trustworthiness and kinds of illocutionary acts, and that assertive, which produces a large number of less trustworthy utterances, is the most frequently found illocutionary act.

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