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The Spread of Information and Interaction on Social Media in Influencing Information Asymmetry and Investment Decision-Making Harry Hidayat Kamil
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 6 No. 2 (2025): October 2025
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/injects.v6i2.1566

Abstract

This study examines the influence of social media in Indonesia on investment decision-making. Currently, social media platforms are developing rapidly and have become an important source of information for investors. This can be observed through the emergence of corporate social media accounts, investment company social media platforms, and stock analyst social media accounts across various platforms. These channels aim to provide diverse information to assist investors in making informed investment decisions. This research explains how information dissemination and user interactions on social media, which generate a wisdom of crowds effect, can reduce information asymmetry in the investment decision-making process. The study employs primary data collected by distributing questionnaires to investment-related social media groups and communities. A total of 150 respondents were selected using purposive sampling. The findings illustrate how information disseminated through corporate social media, investment company social media, and stock analyst social media influences information asymmetry in investment decision-making. Furthermore, the study describes how interactions among social media users (wisdom of crowds) within these platforms contribute to reducing information asymmetry and shaping investment decisions.
A Study on: Implementation of Legal Philosophy Values Information Regional Regulations in Indonesia: A Study on: Implementation of Legal Philosophy Values Information Regional Regulations in Indonesia Gokma Toni Parlindungan S; Salamiah Muhd Kulal; Dorris Yadewani
International Journal of Law Policy and Governance Vol. 5 No. 1 (2026)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijlpg.v5i1.1695

Abstract

The purpose of this study is to analyze the application of legal philosophy values in the formation of regional regulations in Indonesia, as well as to examine the suitability between legal philosophy values and regional regulations that have been formed. This study uses a descriptive analytical research type with a normative legal approach method. Research data were obtained from primary, secondary and primary legal materials. Data collection techniques were carried out qualitatively. The results of the study indicate that the application of legal philosophy values in the formation of regional regulations in Indonesia is still not optimal. This is due to several factors, such as a lack of understanding of the values of legal philosophy among regional regulation makers, minimal community participation in the process of forming regional regulations, and weak law enforcement. This study has limitations in its focus on the application of legal philosophy values and a lack of analysis of the impact of regional regulations that do not follow these values.
Developing an Islamic Accounting Information System Theory: Integrating Islamic Accounting Principles, Information Technology, and Maqashid al-Shariah Values in Financial Reporting Systems Wali Saputra
Sujud: Jurnal Agama, Sosial dan Budaya Vol. 2 No. 1 (2026): JANUARI
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/r1kszr69

Abstract

This study aims to develop a theory of the Islamic Accounting Information System (I-AIS) by explaining the integration of Islamic accounting principles, information technology, and the values of maqashid al-shariah within financial reporting systems. Using an exploratory qualitative approach through literature review and expert interviews, the study identifies three core components of I-AIS: the Islamic accounting pillar, the information technology pillar, and the Islamic ethical (sharia) pillar. The findings indicate that I-AIS functions not only as a tool for recording transactions but also as an instrument for strengthening accountability, transparency, and sharia compliance. The thematic analysis results in a conceptual model illustrating how Islamic accounting information systems can support financial management efficiency, sharia auditing processes, and reporting of Islamic social funds such as zakat and waqf. This research offers a theoretical contribution by expanding the scope of modern accounting information systems based on Islamic ethical values, as well as practical implications for policy development, education, and the digital Islamic finance industry.
The Influence of YouTube Influencer Attributes on Information Credibility and Purchase Intention in Malaysia: The Mediating Effect of Consumer Information Adoption Nurashikin Nazer Mohamed; Norizan Jaafar
Gadjah Mada International Journal of Business Vol 28, No 1 (2026): January
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/gamaijb.116340

Abstract

Consumers are placing greater trust in influencers for information about products and services, appreciating the authenticity of their personal experiences. In Malaysia, women are particularly drawn to beauty influencers on YouTube, trusting their recommendations for cosmetic products. This study seeks to examine the impact of influencer characteristics on the perceived credibility of information and how this, in turn, shapes Malaysian women's adoption of information and purchasing decisions regarding cosmetics. Data were gathered through an online survey utilising purposive and snowball sampling techniques, resulting in 393 responses available for analysis. Structural Equation Modelling (SEM) was conducted utilising IBM SPSS AMOS version 24.0. Findings indicate that the individual traits of influencers significantly influence the credibility of the information they provide. Additionally, information credibility is shown to have a direct effect on both the adoption of information and consumers’ purchase intentions, with information adoption further directly influencing purchase intentions. The study highlights the critical importance of information credibility in connecting influencer attributes with consumers’ willingness to adopt information and make purchases, offering actionable insights for marketers aiming to maximise the effectiveness of social media influencer collaborations.
FINANCIAL INFORMATION VS. NON-FINANCIAL INFORMATION, A REFLECTION OF MARKET PERCEPTION Diky Darmawan; Novita; Imam Nurcahyo Fambudi
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 11 No 3 (2024): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v11i3.111

Abstract

This study examines the impact of Environmental, Social, and Governance (ESG) disclosure and profitability on business value, with Chief Executive Officer (CEO) tenure operating as a moderating variable. This research examines the growing significance of sustainability reporting and economic prosperity in Indonesia's consumer cyclicals industry, emphasizing the underexplored impact of CEO tenure on the relationship between ESG disclosure and firm value. Utilizing a quantitative methodology and random effect model, the study analyzes a sample of consumer cyclicals companies listed on the Indonesia Stock Exchange from 2019 to 2021. The findings indicate that both ESG disclosure and profitability have a positive and significant impact on firm value, and CEO tenure strengthens the relationship between ESG disclosure and firm value. These results underscore the critical role of sustainability practices, financial performance, and experienced leadership in improving firm value, providing meaningful implications for corporate governance and stakeholder decision-making. The implication of this study is that PJOK 51/2017 helps companies understand ESG reporting obligations and encourages increased financial transparency
The Impact of Electronic Accounting Information Systems on the Security of Financial Information Ahmed Kadhim Sendw
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 3 No. 2 (2025): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v3i2.1086

Abstract

This study aimed to prove the security of financial information through the confidentiality and non-disclosure of information by individuals. To achieve this objective, the research addressed the knowledge bases and theoretical foundations of electronic accounting information systems (EAIS) and their relationship to accounting books and documents. It also discussed financial information security (FIS), its importance, elements, and components, and clarified the competence and effectiveness of accounting information systems implemented in government departments. Furthermore, it determined the importance of financial information confidentiality in government units, given that FIS constitutes a fundamental pillar of the administrative system within economic units. This is due to its role in protecting user information, whether for government units or stakeholders involved in decision-making, through reliance on accounting information systems. The research reached several conclusions, most notably the global interest in EAIS due to their significant advantages in the field of FIS. Additionally, the readiness of the system used in a company helps meet the requirements for protecting FIS
How to Increase the Quality of Accounting Information System and Accounting Information Quality in Bandung’s Higher Educations? Annisa Fitri Anggraeni; Deden Komar Priatna; Winna Roswinna; Eprianus Zai
Greenation International Journal of Economics and Accounting Vol. 1 No. 3 (2023): (GIJEA) Greenation International Journal of Economics and Accounting (September
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v1i3.81

Abstract

The existence of information becomes a very important part for individuals. The process of processing data into information is the main activity carried out by each individual. The process of processing data into information provides benefits not only for individuals, but also for organizations. Information is crucial for individuals and organizations. Information plays an important role in all aspects of life, both individuals and organizations. This study aims to determine the effect of information technology and organizational structure on the quality of accounting information systems and the effect of the quality of accounting information systems on the quality of accounting information at universities in Bandung. The population of this research is all universities in Bandung, with a sample of 30 universities with 3 observation units from each university. The research results are processed using the SEM-PLS approach with the help of the Wrap-PLS application. The results of the study came from 28 universities with a questionnaire return rate of 78 respondents, showing the results that there is an influence between information technology and organizational structure on the quality of accounting information systems and there is an influence between the quality of accounting information systems on the quality of accounting information.
Perancangan dan Implementasi Sistem Informasi Kompensasi Mahasiswa Berbasis Web Pada Jurusan Teknologi Informasi Politeknik Negeri Padang: Design and Implementation of a Web Based Student Compensation Information System in the Department of Information Technology at Padang State Polytechnic Fajar Sidqi; Nurraudya Tuz Zahra; Faisal Amir; Indra Nusirwan
Indonesian Journal of Informatic Research and Software Engineering (IJIRSE) Vol. 6 No. 1 (2026): Indonesian Journal of Informatic Research and Software Engineering (IJIRSE)
Publisher : Institut Riset dan Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57152/ijirse.v6i1.2566

Abstract

Kompensasi pada mahasiswa Politeknik merupakan sanksi akademik atas ketidakhadiran, keterlambatan mahasiswa mengikuti kegiatan perkuliahan atau pelanggaran terhadap peraturan yang ditetapkan oleh kampus. Sanksi yang diberikan berupa kerja fisik seperti membersihkan Lab atau bengkel dan melakukan kegiatan administrasi sesuai dengan SOP kompensasi yang ditentukan oleh kampus. Namun, proses pendataan kompensasi mahasiswa yang masih dilakukan secara manual menyebabkan keterlambatan, risiko kehilangan data, serta kurangnya efisiensi. Penelitian ini bertujuan untuk merancang dan mengimplementasikan sistem informasi kompensasi mahasiswa berbasis web untuk mendukung kegiatan kompensasi di Jurusan Teknologi Informasi Politeknik Negeri Padang. Metode pengembangan sistem menggunakan model Waterfall dengan tahapan analisis kebutuhan, desain sistem, implementasi, dan pengujian. Pengujian sistem melibatkan 2 responden ahli (super admin dan admin jurusan) untuk menguji seluruh fungsionalitas sistem. Hasil pengujian black-box testing menunjukkan tingkat keberhasilan 100% pada 35 skenario uji yang mencakup seluruh fitur sistem. Indikator keberhasilan sistem meliputi: (1) kemudahan pengelolaan data kompensasi, (2) akurasi perhitungan jam kompensasi, (3) kecepatan akses data, dan (4) kualitas laporan yang dihasilkan. Sistem ini dikembangkan menggunakan framework Laravel, bahasa pemrograman PHP, dan database MySQL. Dengan adanya sistem ini, pengelolaan data kompensasi mahasiswa menjadi lebih efektif, efisien, dan akuntabel dengan pengurangan waktu pemrosesan data hingga 85% dibandingkan sistem manual
Evaluation of Information Technology Governance Maturity Level using COBIT 2019 in the Academic Information System at Nahdlatul Ulama University of Lampung Hadi Nurma Dwi Saputra; Wasilah Wasilah
SISTEMASI Vol 15, No 2 (2026): Sistemasi: Jurnal Sistem Informasi
Publisher : Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/stmsi.v15i2.5817

Abstract

The rapid development of Information Technology (IT) has significantly facilitated human activities in carrying out work and various other tasks, including in the education sector. The utilization of IT plays an important role in supporting administrative processes and academic activities; therefore, proper governance is required to ensure its effective and efficient use. This study employed a descriptive quantitative approach. Data were collected through observation and the distribution of questionnaires to students. The sample size was determined using the Slovin formula with a 10% margin of error, resulting in a minimum required sample of 94 respondents. In total, this study successfully collected data from 108 student respondents. This research aimed to evaluate the maturity level of IT governance in the Academic Information System (SIAKAD) at Nahdlatul Ulama University of Lampung using the COBIT 2019 framework. The results indicated that the maturity level of SIAKAD governance was at level 4 (Predictable), meaning that the processes have been consistently implemented and well documented. The highest gap was found in the APO07 domain (Manage Human Resources), while the BAI03, DSS01, DSS02, and MEA01 domains showed stable performance in accordance with student expectations.
Design Of Inventory Information System At Polda Kepri Information Technology And Communication Division Of Polda Kepri Riyan Fajri Ramadhan; Sherly Agustini
Journal Of Engineering And Technology Innovation ( JETI ) Vol. 1 No. 01 (2024): Journal Of Engineering And Technology Innovation ( JETI )
Publisher : Rey Media Grafika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66084/jeti.v1i01.393

Abstract

Inventory management in government agencies such as the Riau Islands Police is an important aspect to ensure effective and efficient asset recording and monitoring. Manual management often faces obstacles such as recording errors and potential asset loss. Therefore, a technology-based information system is needed that can improve efficiency and transparency. This study aims to design a Laravel-based inventory information system in the Information and Communication Technology (ICT) Sector of the Riau Islands Police. This system allows users to manage inventory digitally, including asset recording, borrowing, returning, and monitoring status in real time. The system development uses the Rapid Application Development (RAD) method which accelerates the development process with an iterative approach. The results of the study show that the designed system is able to improve the efficiency of asset recording and monitoring, minimize data errors, and simplify the inventory audit and reporting process. With this system, it is expected to support the digitalization of administration in the Riau Islands Police environment and increase accountability in the management of technology assets.

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