Filter By Year

1945 2024


Reset

Found 26,510 documents
Search Information

 662   663   664   665   666 
EFEK MEDIASI INTERNET REPORTING OF STRATEGIC INFORMATION ATAS PENGARUH KOMISARIS INDEPENDEN DAN KOMITE AUDIT TERHADAP KINERJA KEUANGAN Yosep Fangohoi; Tigor Sitorus
Jurnal Manajemen Vol 15 No 2 (2018): Jurnal Manajemen
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (384.046 KB) | DOI: 10.25170/jm.v15i2.472

Abstract

In corporate governance, the role of independent commissioners and audit committees is very important in ensuring that all operational and strategic activities are going well because they greatly affect the financial performance of the entity. This study aims to empirically analyze the influence of independent commissioners and audit committees on financial performance and whether the existence of strategic information disclosure through the internet (IRSI) is able to mediate independent commissioners and audit committees on financial performance to be better or vice versa in banking companies. The population in this study are companies listed on the Indonesia Stock Exchange in 2014-2016. The data obtained is secondary data. Data analysis using WarpPLS 3.0 program with statistical models, which is Structural Equation Modeling Analysis (SEM). The results of the study indicate that independent commissioner variable has no significant effect on financial performance, but on the contrary the audit committee variable has a significant impact on financial performance. In addition, independent commissioner variable has no significant effect on the internet reporting of strategic information (IRSI), but audit committee variable has a significant effect on IRSI. The IRSI variable has a significant influence on financial performance. The conclusions of mediation show that IRSI was able to mediate the audit committee on financial performance but IRSI was unable to mediate independent commissioner variables on financial performance.
Evaluation of Management Information Systems to Increase Palm Oil Production at PT. Cisadani Sawit Raya Tbk, Labuhanbatu Meilianna Sri Wahyuni; Marlina Siregar; Nurintan Asyiah Siregar
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.4432

Abstract

PT. Cisadane Sawit Raya TBK. Labuhanbatu is a company engaged in the field of oil palm plantation located in Labuhanbatu district. This company is included in the company that has the most producers in the Labuhanbatu area, to increase production output, of course, a good and structured information system is needed. This study discusses the evaluation of a management information system for increasing oil palm production, a good information system is useful for planning, and making decisions about increasing oil palm production for the sustainability of the company, while the author's goal is to see what a management information system is being run by the company to improve yields palm oil production and whether the current information system is effective. The research method used is descriptive qualitative, all data that has been collected is analyzed and then a conclusion is drawn. from the results of data analysis that has been carried out, there is an increase and decrease in oil palm FFB every year, the highest production was in 2017 which increased by 17.2% from the previous year from the data that has been analyzed, it can be concluded that the management information system to increase oil palm production at PT. Cisadane Sawit Raya TBK. Labuhanbatu. This is good because the company's target is met every year, although the replanting of FFB still meets the company's target.
The Effect of Organizational Commitment, the Effectiveness of Internal Controls, Law Enforcement, Love of Money, and Information Asymetries on Fraud (Empirical Study on SKPD of North Aceh Regency Government) Teuku Meurah; Fifi Yusmita; Darwanis Darwanis
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.4451

Abstract

The purpose of this research is to examine the effect of organizational commitment, effectiveness of internal control, law enforcement, love of money, and information asymmetry on fraud at SKPD of the North Aceh Regency Government. The population of this research is all units of SKPD the North Aceh Regency which totaling 60 SKPD (180 respondents).The qualified respondents consist of 180 respondents. Data collection techniques were conducted with questionnaires. The results of this research shown that simultaneously and partially, organizational commitment, effectiveness of internal control, law enforcement, love of money, and information asymmetry affect on fraud at SKPD of the North Aceh Regency Government.
The Effect of Organizational Culture on the Quality of Accounting Information Systems Nurliyani Nurliyani; Jufri Darma; Arfan Ikhsan
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 3, No 1 (2020): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v3i1.735

Abstract

The purpose of this study is attempt to explain, empirically test, organizational culture on the quality of accounting information systems in the Regional Organization of Medan City. The survey was conducted on 38 respondents, namely the head of finance in the agency and department. Data were collected using a questionnaire. Basic SEM variance is used for data analysis. The results showed that organizational culture had a significant effect on the quality of accounting information systems. The results can be interpreted that organizational culture has an important role to realize the quality of accounting information systems.
Hadiths About Communication Ethics (Study of Hadiths about Responsibility and Maintaining Information Accuracy) Saiful Bahri
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 1, No 4 (2018): Budapest International Research and Critics Institute December
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v1i4.118

Abstract

This study was aimed at finding the Hadiths about Communication Ethics. Communication is a complex process that involves behavior and allows individuals to connect with other people and the world around them. Communication in question is Islamic communication, namely communication with the character of al-karimah or ethical. The method of this study the were the content analysis approach, this approach were used to study and analyze existing technical content, then connected with the hermeneutic method. This merger aims to analyze tek Hadith by harmonizing the theme of the ethics of communication.This research is important to be done which is the benefit of finding harmony of Hadith with the constitutional ethics of communication and also an enrichment of knowledge in understanding Hadith by using thematic interpretation methods. Responsibility is found in Imam Bukhari 6605's hadith can be understood in meaningful words "know that each of you is a leader, and each of you will be held accountable for those who are led.
An Analysis of Management Information Procedure in PT. Yamaha Tembung, Medan, Indonesia Isnaniah LKS; Patar Marbun
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 2, No 4 (2019): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v2i4.661

Abstract

In this study the authors describe the research with the title "An Analysis of Management Information Procedure in PT. Yamaha Tembung, Medan, Indonesia" at the Yamaha company. This study aims to determine whether the information management procedure system has met the elements of internal control in the company. The research method used is descriptive analysis method. The results of research conducted indicate that the overall system of information procedures applied to the company has fulfilled the elements of internal control that have been prepared well, but the elements of internal control in terms of good practice to satisfy consumers.
PENGARUH PENGGUNAAN MATERI BACAAN BERBASIS KEARIFAN LOKAL PADA MATA KULIAH READING FOR INFORMATION Sukmawati Yasim; Rusdiah Andalucia
Al-Lisan: Jurnal Bahasa Vol 3 No 2 (2018): Al-Lisan: Jurnal Bahasa
Publisher : LP2M IAIN Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (662.092 KB)

Abstract

This research aims to know (1) how significant the influence of reading text based on local wisdom in reading for information subject; (2) students’ perception on using reading text based on local wisdom in reading for information subject. The population of this research was the second semester of students of English Education Department, social and Politic science Faculty, Western Sulawesi University by taking 50 students as samples. The research method was pre-experimental design, with pre-test, six times of treatment, and post-test. Data was collected through multiple choice and questionnaire. Data analaysis used SPSS. The result shows that t-test score and students’ score in post-test was p< 0.05. There was significant differences of students’ score between pre-test and post-test after the treatment with reading text based on local wisdom in Reading for Information subject. Questionaire analysis shows that students’ perception on material using was influencing.
The Influence of Information Technology, Individual Performance, and Sales Volume on Increasing Profits in SMEs in Cilegon Erlina Sari Pohan; Udi Iswadi
JFBA: Journal of Financial and Behavioural Accounting Vol. 1 No. 1 (2021)
Publisher : LPPM Universitas Terbuka

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

Abstract

This study aims to determine the increase in profits as seen from the information technology variables, individual performance and sales volume at the SMEs Cilegon City. The location of this research is determined by the purposive method, namely SMEs registered at the Cilegon City Cooperative Office. The research method was carried out quantitatively by using multiple regression methods. The sampling method used was purposive sampling, the sample used was 23 samples from a total of 29 populations. Data collection techniques are primary using questionnaires and interviews, secondary is BPS, Cilegon City Cooperative Office, books and journals. While the data analysis used first is the classical assumption test and then hypothesis testing is carried out. The results showed that information technology variables and sales volume variables had an effect on increasing SME profits in Cilegon City. Meanwhile, individual performance has no effect on increasing profits at SMEs in Cilegon City.
The Effect of Participation in Budgeting, Utilization of Information Technology, and Budget Revision on the Effectiveness of Surabaya Government OPD Budget Management Dinda Fitriandini; Tituk Diah Widajantie
Accounting and Finance Studies Vol. 1 No. 2 (2021): Issue: April
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (269.813 KB) | DOI: 10.47153/afs12.1252021

Abstract

This study aims to examine (1) the effect of budgetary participation on budget effectiveness, (2) the effect of the use of information technology on the effectiveness of budget management, (3) the effect of budget revisions on the effectiveness of budget management. The endogenous variable used is the effectiveness of budget management. This study used a sample of Surabaya City Regional Apparatus Organizations, namely 21 Surabaya City Offices. The method used to collect data was purposive sampling method, by distributing questionnaires. Data analysis techniques used Partial Least Square (PLS) with SmartPLS 3.0 software. The results of this study indicate that (1) budget participation has an effect on the effectiveness of budget management, (2) the use of information technology has no effect on the effectiveness of budget management, (3) budget revision has an effect on the effectiveness of budget management.
THE EFFECT OF PARTICIPATORY BUDGETING, INFORMATION ASYMETRICITY ON THE SLACK BUDGET AND THEIR IMPACT ON COMPANY PERFORMANCE LEVEL Sabirin Sabirin
Accounting and Finance Studies Vol. 1 No. 4 (2021): Issue: October
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (471.033 KB) | DOI: 10.47153/afs14.1942021

Abstract

This study aims to analyze the effect of participatory budgeting variables and information asymmetry on budgetary slack, and to analyze the effect of participatory budgeting and information asymmetry variables on company performance through budgetary slack. This research is causal (causal research). The study population is all offices of PT Angkasa Pura II (Persero) in Indonesia. The sample consists of a number of members selected from the population. The sampling technique used in this study is non probability sampling, that is total sampling. In this research a descriptive statistical analysis will be performed using path analysis. The results showed that Participatory Budgeting and Information Asymmetry had a significant positive effect on budgetary slack as well as on company performance. The Slcak budget has a significant positive effect on company performance. However, the Budgetary Slack in this research model did not succeed in mediating the relationship between Participatory Budgeting and Information Asymmetry on company performance.

Page 664 of 2651 | Total Record : 26510

 662   663   664   665   666