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The Moderation Of Intellectual Capital And Information Asymmetry In The Effect Of Voluntary Reporting On Stock Return Wardatul Jannah; Erwin Saraswati; Abdul Ghofar
Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Abstract Voluntary reporting and intellectual capital are important instruments for the provision of information to investors. The information increases investment interest and ultimately affects stock return. This study examines the effect of voluntary reporting on stock return with the moderation of intellectual capital and information asymmetry. The sample of this study is 225 observations from 45 financial and banking companies listed on the Indonesia Stock Exchange during the period of 2015-2019. Financial and banking sector has an important role for companies in other sectors in providing capital and a sense of security for their assets. Multiple regression method and MRA applied in this study have come to findings that voluntary reporting increases stock return, that intellectual capital strengthens the relationship between voluntary reporting and stock return, and that information asymmetry has no effect on the relationship between voluntary reporting and stock return as companies begin to respond to the importance of voluntary reporting to reduce information asymmetry.

Preference of Goat Farmers to Agricultural Extension as a Source of Information and Knowledge in Banjarnegara Regency Mochamad Sugiarto; Yusmi Nur Wakhidati; Dyah Gandasari
Buletin Peternakan Vol 45, No 4 (2021): BULETIN PETERNAKAN VOL. 45 (4) NOVEMBER 2021
Publisher : Faculty of Animal Science, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21059/buletinpeternak.v45i4.62099

Increasing knowledge of farming is essential in increasing goat production in the rural areas of Banjarnegara Regency. Increased knowledge come from many sources, such as extension and non-extension services (other farmers, books, and other government officials). Systematic efforts continue to increase agricultural extension workers' role in providing information and knowledge to goat farmers. This study aims to identify farmers' preference for the agricultural extension as a source of knowledge and analyze the factors that influence the selection of sources of information and knowledge. One hundred sixty goat farmers in Banjarnegara Regency were selected as respondents using a multistage sampling method. The data collected were analyzed using descriptive statistics and logistic regression. The analysis results showed that most of the goat farmers in Banjarnegara Regency (74.37 percent) preferred obtaining knowledge from non-extension sources. In other words, only a small proportion of goat farmers (25.63 percent) prefer to get information and knowledge from agricultural extension workers. Based on the logistic regression analysis, it was found that goat farmers' education and age of farmers were essential factors (P<0.05) in making decisions related to source in obtaining knowledge on raising goats from the agricultural extension or non-agricultural extension workers. Goat farmers in Banjarnegara Regency who have lower education prefer to get information related to goat farming from non-agricultural extension workers. Meanwhile, younger goat farmers tend to get information from non-agricultural extension workers. Therefore, agricultural extension workers have a more strategic role for goat farmers who have higher education and are more mature with adequate goat farming knowledge.

Geographical Information System Complaints on Damage to Roads and Bridges in Semarang City Stefanus Lintang Timur Aji Pamungkas; Albertus Dwiyoga Widiantoro; Hendra Prasetya
Journal of Business and Technology Vol 1, No 3: December 2021
Publisher : Soegijapranata Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jbt.v1i3.4351

In a world that has developed towards digital, especially in the field of information and communication technology. Using technology is very useful in easing human work. In managing information on damage to roads and bridges in Semarang City, it can be facilitated by visual representation.Processing in the form of maps using leafletjs is a lightweight and easy to use javascript framework, the advantage of leafletjs is that there are many third parties that are easy to add to the main function of the leafletjs framework. After making an application it will distribute 30 questionnaires to the general public so that an application that is easy to use in the long term can be obtained.

Analysis of Quality of Pharmacy Management Information System at Sultan Agung Islamic Hospital, Semarang Rosyid, Abdur; Marchaban, Marchaban; Pudjaningsih, Dwi
Sains Medika: Jurnal Kedokteran dan Kesehatan Vol 12, No 2 (2021): December 2021
Publisher : Faculty of Medicine, Universitas Islam Sultan Agung (UNISSULA), Indonesia

Introduction: Hospital is one of the important links in the service delivery system to the community so that the hospital is expected to provide information to support the provision of timely and accurate services. To improve the quality of hospital services, an up to date information system is needed. The user satisfaction on information system can be used to evaluate the quality of an organization's information system. Objective: to evaluate the quality of the pharmacy management information system (PMIS) at Sultan Agung Islamic Hospital (SAIH), Semarang, and determine the priority of area for improvements.Methods: In this cross-sectional qualititative study, the responses of all employees to questionnaire were obtained; these employees worked at the pharmacy of Sultan Agung Islamic Hospital in Semarang. The PIECES method was applied. The data analysis included gap and customer windowResults: The gap value on the dimension of performance, information, economic, control, efficiency, service was -1.10, -0.82, -0.28, -0.22, 0.01, -0.62, respectivelyConclusion: The userâ€™s unfulfilled expectation on PMIS at SAIH including dimensions of performance, information, economy, control, service, and efficiency.Â PriorityÂ areas forÂ quality improvementÂ of PMIS at the Sultan Agung Islamic Hospitalâ€™s phamacy included the menu display, system responsiveness, the completeness of the system, no error occurs, the alert system of the drug stock, the responsiveness of the IT department to the problem of PIMS use.

Influence of Internet Financial Reporting, Website Information Disclosure Rate, Number of Shares Outstanding, and Sales Growth on The Frequency of Stock Trading on Manufacturing Companies on The Indonesia Stock Exchange (2015-2019) Rivaldi Akbar; Dedy Husrizal Syah
Esensi: Jurnal Bisnis dan Manajemen Vol 11, No 2 (2021)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v11i2.23154

The purpose of this study was to determine the effect of Internet Financial Reporting, Website Information Disclosure Rate, Number of Outstanding Shares, and Sales Growth on the Frequency of Stock Trading in Manufacturing Companies on the Indonesia Stock Exchange. The population of this study are manufacturing companies in 2015-2019. Sampling using purposive sampling technique. The number of samples used was 290 samples. The results of the partial study of Internet Financial Reporting do not have a significant positive effect on the frequency of stock trading. The level of Website Information Disclosure has a significant positive effect on the frequency of stock trading. The number of outstanding shares has a significant positive effect on the frequency of stock trading. Sales growth has no significant positive effect on the frequency of stock trading

Measurement of information technology governance capability level: a case study of PT Bank BBS Punto Widharto; Zaldy Suhatman; Rizal Fathoni Aji
TELKOMNIKA (Telecommunication Computing Electronics and Control) Vol 20, No 2: April 2022
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/telkomnika.v20i2.21668

The very close involvement of technology in the banking industry makes almost all banking activities and products currently dependent on information technology (IT). PT BPRS Bhakti Sumekar (PT BBS Bank) is one of the banks that realizes the importance of IT in the digital era and has included IT as part of the company's strategic plan. The company states that compliance with regulations, best practices, and standards is key to a successful IT implementation. In this study, the measurement of the capability level of corporate IT governance was conducted to determine what IT priorities were based on the company's strategic objectives and what recommendations could be given based on best practices to improve IT services in support of the company's strategic goals. The framework to be used is control objective for information and related technology (COBIT); the most widely used framework suitable for service-oriented organizations. The results of research using COBIT 2019 show how IT governance is needed by the company and what should be prioritized. The measurement results found that there is still a gap between management's expectations and the current level of capability and provide recommendations on what companies need to improve performance in order to meet expectations.

Ergodic capacity of internet of things’ devices in presence of channel state information imperfection Dinh-Thuan Do; Anh-Tu Le
Bulletin of Electrical Engineering and Informatics Vol 11, No 2: April 2022
Publisher : Institute of Advanced Engineering and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/eei.v11i2.3138

Non-orthogonal multiple access (NOMA) is deployed to improve spectral efficiency for applications in fifth generation networks. NOMA system splits power domain to many parts to further serve massive users by relaxing the orthogonal use of radioresources. In this paper, a relay is required to help the source communicate with destinations with a fixed power allocation scheme. We derive expressions to highlight ergodic performance of two users the deployment of NOMA is suitable to different rate requirements from destinations (e.g., a cellular users have different requirements compared with internet of things devices). By conducting Monte-Carlo simulations, we find main system parameters which have crucial impacts on ergodic capacity. This paper is different other recent studies since we emphasize on imperfect channel state information (CSI) and Rician fading model for our analytical results.

Information technology governance: an analysis of the approach in Ecuador Andrés Gavilanes- Molina; Vicente Merchán- Rodríguez
Bulletin of Electrical Engineering and Informatics Vol 11, No 1: February 2022
Publisher : Institute of Advanced Engineering and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/eei.v11i1.3449

This work aims to show the Ecuadorian IT governance reality using descriptive research to analyze the approach of IT decisions. Indeed, one hundred and one private and governmental organizations were surveyed to examine their IT governance approach through a decision-making matrix model of responsibilities. The purpose is to distinguish IT governance perspectives and archetypes for IT decision-making, so that we collect relevant information about decision-making of executives, IT executives, C-level, and business unit leader business in a developing economy context. The survey results are conclusive; business monarchy is the centralized approach for decision-making in Ecuador. For instance, IT governance in Ecuador is different from other Latin American nations in terms of digital culture, maturity, and effectiveness. On the other hand, this work encourages practitioners and scholars to increase the research scope to create, adopt, or adapt IT governance decision-making models for low-income countries. This is another step on the ongoing discussion in the extant IT governance literature, rather than as a ﬁnal answer. Finally, future work will analyze and contrast the past normality with the post-pandemic period in Ecuador. Hence, using a survey on Ecuadorian IT governance structures, practices and behaviors will show the IT governance changes, perceptions, and trends.

Information technology performance measurement and improvement recommendation in Indonesian retail company S W Perangin-angin; C H Primasari; Y P Wibisono
Jurnal Informatika Vol 15, No 3 (2021): September 2021
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26555/jifo.v15i3.a23495

Information technology should work according to the needs and provide added value to the business. If the application of information technology does not provide added value to the business, information technology will only become a burden for the company. Therefore, it is necessary to measure performance to see to what extent the application of IT can support business processes and provide added value. This paper provides measurements and recommendations on IT governance in one of leading retail company in Indonesia. This research used descriptive quantitative research methods and IT Balanced Scorecard method that can provide an overview of IT performance in an organization based on four perspectives, such as Corporate Contribution, Customer Orientation, Operational Improvement, and Future Orientation. Based on the results of the analysis and measurement, the overall IT performance score was 62.64% where the score is in the â€œModerateâ€ category. The company contribution perspective got a score of 68.50%, the user orientation perspective was 63.00%, the operational improvement perspective was 62.06%, and the future orientation perspective was 57.44%. Several recommendations were constructed based on the consideration of the KPI value that must be improved. This can be a guide for other retail companies in formulating policies related to IT governance and enriching research in the field of IT performance measurement.

Role of Service Quality, Price Perception, Brand Image, and Information Technology Involvement in Banking Product Purchase Decisions Prananta, Widya; Hapsoro, Bayu Bagas; Permana, Made Virma
JDM (Jurnal Dinamika Manajemen) Vol 12, No 2 (2021): September 2021
Publisher : Department of Management, Faculty of Economics and Business, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v12i2.28936

The decision to buy savings products at BRI is interesting to be raised in the research because, on the one hand, BRI is a bank that has a network of work units in remote areas of Indonesia so that it can serve the wider community, on the one hand, there are still many customers who complain about its services to BRI. This paper address the role of service quality, price perception, brand image, and purchase decision to banking products moderated by Information Technology. Data is collected through a questionnaire survey. This study employs purposive sampling to obtain respondents (n = 110), with the criteria, customers of the Britama account holder. Data analysis using SEM (Structural Equation Modeling) to get research results. Based on the results of confirmatory analysis and hypothesis testing, there is a strong relationship between the independent variables tested on the Purchase Decision of Britama Savings Products at BRI. Meanwhile, Information Technology moderated service quality shows a strong relationship. Price Perception with Information Technology moderation shows a weak relationship. Information Technology moderated Brand Image has no relationship with the purchase decision.

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