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The Mediation Influence Of Value Relevance Of Accounting Information, Investment Decision And Dividend Policy On The Relationship Between Profitability And The Company’s Value Harnovinsah Harnovinsah; Sustari Alamsyah
Jurnal Akuntansi Vol. 21 No. 2 (2017): May 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v21i2.193

This study aimed to analyze the influence of profitabilityon the company'svalue, and determine whether this influence intervenes the value relevance of accountinginformation, investment opportunities and dividend policy, assuming that investors actrationally so that the fundamental aspects of the financial statements become major factorin the shares investment decision. The contribution of this research is to provide input tothe management about the importance of maintaining and improving performance in orderto give satisfaction to investors and provide expectations for the return on investmentwhich can ultimately increase the company’s value. This study design is causality with theunit of analysis is the samples taken by purposive sampling technique on a population oflisted companies on the IDX Kompas 100index from 2011-2014. The analysis techniqueused is Path Analysis. The results from this study are: 1. Profitability has significant andpositive influence on the company’s value; 2. Profitability has no significant and positiveinfluence on the valuerelevance of accounting information; 3. Profitability has negativeand significant influence on investment opportunities; 4. Profitability has significant andpositive influence on the dividend policy; 5. The value relevance of accountinginformation has significant and negative influence on the company’s value; 6. Theinvestment opportunities have no significant and positive influence on company’s value;7. Dividend policy has no significant and positive influence on company’s value; 8. Thevalue relevanceof accounting information, investment opportunities and dividend policyhave not been able to mediate the influence of profitability on company’s value

Effect Of Earnings Management On Earnings PredictabilityIn Information Signaling Perspective Alex Johanes Simamora
Jurnal Akuntansi Vol. 22 No. 2 (2018): May 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v22i2.346

This research is aimed to examine (1) effect of discretionary and innate accrual on earnings predictability (2) effect of market share and financial health on relationship between real earnings management and earnings predictability. This research use manufacture firms listed in Indonesian Stock Exchange 2003-2015 as research sample, with 2013-2014 as research period. Accrual earnings management is measured by discretionary and innate abnormal accrual. Real earnings management is measured by aggregate of abnormal cash flow of operation, abnormal production, abnormal discretionary expenses. As expected, discretionary accrual as opportunist act does not support earnings predictability, while innate accrual as information signaling of business model improves earnings predictability. Real earnings management as information signaling of market share and financial health improves earnings predictability as well. In general, earnings management as information signaling is more likely to communicate condition of firm and leads to informativeness of earnings.

Quality Approach In The Development Of Management Information System In Higher Education Fory Armin Naway; Arifin Suking; Ikhfan Haris; Abdul Rahmat
Jurnal Manajemen Vol. 22 No. 1 (2018): February 2018
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jm.v22i1.316

Management Information Systems (MIS) is a data processing procedure based on the information technology as a tool to produce the information in a timely and effective way to support the management in decision making process. In developing a management information system, quality approach has become essential factor due to the function of quality control in assuring the performance of the organization activities. Establishing of Management Information Systems at the higher education institution driven by many reason, such as: (1) Management Information Systems is designed to support the operations, management, and decision functions of an organization, (2) Management Information Systems enable the organizations planning, control, and operational functions to be carried out effectively and the means of efficient coordination between Departments; quick and reliable referencing (3) Management Information System could be a tool by striving toÂ highest quality standards in the teaching and learning process, (4) Management Information Systems provides a valuable time-saving benefit to the workforce in term of quick and reliable referencing; access to relevant data and documents; use of less labor; improvement in organizational and departmental techniques; management of day-to-day activities and (5) Management Information Systems can effectively respond to the changing of society demands in their interest in dependable and reliable information as well as easily.

PENGARUH MODEL PEMBELAJARAN PROBLEM BASED LEARNING BERBANTUAN INFORMATION AND COMMUNICATION TECHNOLOGIES TERHADAP KETERAMPILAN BERPIKIR KRITIS SISWA Ida Ayu Putu Febby Wulandari; Ni Made Pujani; Putu Prima Juniartina
Jurnal Pendidikan dan Pembelajaran Sains Indonesia (JPPSI) Vol. 2 No. 2 (2019): JPPSI, Oktober 2019
Publisher : Program Studi S1 Pendidikan IPA, FMIPA Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jppsi.v2i2.19383

Penelitian ini bertujuan mendeskripsikan perbedaan keterampilan berpikir kritis antara siswa yang dibelajarkan dengan model Problem Based Learning (PBL) berbantuan Information and Communication Technologies (ICT) dan siswa yang dibelajarkan dengan model Direct Instruction (DI). Penelitian ini termasuk penelitian eksperimen semu dengan rancangan Nonequivalen Pretest-Posttest Control Group Design. Populasi dalam penelitian ini adalah seluruh siswa kelas VII SMP N 1 Sukasada pada semester genap tahun ajaran 2018/2019 yang berjumlah 234 siswa. Sampel penelitian dipilih dengan teknik cluster random sampling. Didapatkan sebanyak dua kelas yaitu kelas VII F sebagai kelas eksperimen diterapkan model PBL berbantuan ICT dan kelas VII G sebagai kelas kontrol diterapkan model DI dengan jumlah 75 siswa. Data keterampilan berpikir kritis siswa diperoleh dengan metode tes bentuk uraian dengan jumlah 15 butir soal. Data keterampilan berpikir kritis dianalisis secara deskriptif dan menggunakan uji Anakova dengan taraf signifikan 5%. Hasil penelitian menemukan bahwa: (1) Peningkatan keterampilan berpikir kritis siswa yang belajar dengan model PBL berbantuan ICT peningkatannya berkualifikasi sedang (N gain = 0,69). Peningkatan Ketercapaian dimensi merumuskan masalah, memberikan argument,melakukan induksi, melakukan deduksi, melakukan evaluasi dan dimensi memutuskan dan melaksanakannya semuanya berkualifikasi sedang. (2) Terdapat perbedaan keterampilan berpikir kritis siswa antara siswa yang belajar dengan model PBL bebantuan ICT dan model pembelajaran DI. Hal tersebut ditunjukkan oleh skor rata-rata posttest kelompok yang dibelajarkan dengan model PBL berbantuan ICT yaitu sebesar 77,33 sedangkan kelompok yang dibelajarkan dengan model DI yaitu sebesar 71,60.

Information Needs of Indonesian Infertile Patients About Cross-Border Reproductive Care Rumyeni Rumyeni; Susanne Dida; Purwanti Hadisiwi; Yanti Setianti
International Journal of Media and Communication Research Vol. 2 No. 1 (2021): International Journal of Media and Communication Research
Publisher : UIR Press

Infertile patients need to prepare variety of information before decided to perform reproductive care procedures in foreign country. Sufficient information will help the reproductive care run smoothly. The purpose of this study is to determine the source of information, the necessary information, and the barriers to fulfill the necessary information of Indonesian infertile patients undergoing IVF programs in Malaysia. This study used qualitative method by conducting in-depth interviews with 11 infertile patients who had IVF experience in Malaysia. Results showed that infertile patients obtained information about the IVF program in Malaysia through four sources of information, namely: 1) personal sources such as friends and family; 2) online media which includes the google search engine, blogs and youtube; 3) medical professionals, whether doctors, nurses or other medical personnel; and 4) seminars held by hospital management. Patients information needs include specific information about IVF, medical system information, cost information, IVF legal information, and easiness information in the destination country. Language was found as an obstacle in fulfilled information needs. In conclusion, this study provides new knowledge about various sources of information used by infertile patients in fulfil their information needs about cross-border reproductive care procedures, with language as one of the obstacles.

The Effect of Trust Supplier on Firm Performance through Information Sharing and Collaboration in Manufacturing Companies Eric Oktavianus Setiawan; Zeplin Jiwa Husada Tarigan
Petra International Journal of Business Studies Vol. 5 No. 1 (2022): JUNE 2022
Publisher : Master of Management, School of Business and Management, Petra Christian University

Information technology enables companies to build good communication and coordination with external partners. The information system owned by the company can provide fast information for management in determining the company's direction. This research proposed a model to investigate the effect of trust suppliers on firm performance through the mediation of information sharing and collaboration. For this purpose, this study postulates nine hypotheses to be examined. Eighty-five (85) manufacturing companies have been surveyed as the sample in this study. Data collection used a questionnaire designed with a five-point Likert scale. Data analysis used smartPLS software to examine the hypotheses. The result indicated that all hypotheses were supported as follows. Trust supplier, information sharing, and collaboration directly affect firm performance. Interestingly, information sharing and collaboration mediate the influence of trust in suppliers on firm performance. These findings provide a managerial implication on how to improve the firm performance by establishing trust in the supplier, sharing information, and developing collaboration between partners. This study also contributes to the current research in supply chain management.

The effects of entrepreneurial orientation and business model innovation towards company performance by observing the factor of formalization and the information technology capability Eko Prasetyo
IDEAS: Journal of Management & Technology Vol 1, No 1 (2021)
Publisher : President University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (562.768 KB)

This research investigates the effects of entrepreneurial orientation in the innovation of business models that affects the increase of company performance in the application and games industry. The formalization that is present in the organizational structure and capabilities of information technology can affect the orientation of entrepreneurial orientation. The research data is accumulated from 64 companies, through the implementation of the purposive sampling method. The data analysis is done by using the Structural Equation modelling (SEM) with the method of Partial Least Square (PLS). The result of the study shows that the level of formalization does not have any impact on the orientation of entrepreneurial orientation. Information technology capability is vital to the development of the entrepreneurial orientation. To increase its performance, companies of applications and games must continuously develop its business model innovation. Further research is expected to be able to develop the idea for other creative industries and add other variables that influence the entrepreneurial orientation as well as the business model innovation.

KAJIAN LITERATUR PENERAPAN SOCIAL MEDIA NETWORK DAN INFORMATION SECURITY INTELLIGENT UNTUK MENGIDENTIFIKASI POTENSI RADIKALISASI ONLINE Munirul ula
Sisfo: Jurnal Ilmiah Sistem Informasi Vol. 3 No. 2 (2019): Sisfo: Jurnal Ilmiah Sistem Informasi, Oktober 2019
Publisher : Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/sisfo.v3i2.6336

Kajian literatur penelitian terdahulu menunjukkan bahwa berbagai platform media sosial di Internet seperti Twitter, Tumblr, Facebook, YouTube, Blog dan forum diskusi disalahgunakan oleh kelompok-kelompok ekstremis untuk menyebarkan kepercayaan dan ideologi mereka, mempromosikan radikalisasi, merekrut anggota dan menciptakan komunitas virtual online. Selama lebih dari 10 tahun terakhir penggunaan analisa jaringan media sosial untuk memprediksi dan mengidentifikasi radikalisasi online adalah area yang telah menarik perhatian beberapa peneliti selama 10 tahun terakhir. Ada beberapa algoritma, teknik, dan alat yang telah diusulkan dalam literatur yang ada untuk melawan dan memerangi cyber-ekstrimis. Dalam jurnal ini, penulis melakukan tinjauan literatur dari semua teknik yang ada dan melakukan analisis yang komprehensif untuk memahami keadaan, tren dan kesenjangan penelitian. Dalam jurnal ini dilakukan karakterisasi, klasifikasi, dan meta-anlaysis dari puluhan jurnal untuk mendapatkan pemahaman yang lebih baik tentang literatur tentang pendeteksian ektrimis melalui sosial media intelligent .

Traditional Market Management Information System in Bima Regency M. Dermawan Mulyodiputro
SainsTech Innovation Journal Vol. 1 No. 2 (2018): SIJ Volume 1 Nomor 2 November 2018
Publisher : LPPM Universitas Qamarul Huda Badaruddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (658.924 KB)

Management information systems are needed in all areas of human life, including in traditional markets that involve many people with various activities. In Bima Regency, there are many traditional markets spread across several sub-districts in Bima Regency. The information system that is used in all traditional markets in Bima Regency is still manual, this causes the market operators to find difficulty in finding the data of traders who have not paid the retribution fee. The problem of managing market levies that is not optimal causes a lack of security for the management of user fees, thus causing PADs that are generated by local governments to be sourced from traditional markets. The research method is done by the waterfall method. The development of traditional market management information systems is carried out using the Java programming language with object-oriented programming methods. The menus produced include: market menu, survey menu, commodity menu, trader menu, retribution menu, and report menu.

Information System for the Burial Ground Reservation in the Lendang Guar Narmada Cemetery: Sistem Informasi Pemesanan Tanah Makam di Pemakaman Lendang Guar Narmada M. Dermawan Mulyodiputro
SainsTech Innovation Journal Vol. 2 No. 1 (2019): SIJ Volume 2 Nomor 1 Mei 2019
Publisher : LPPM Universitas Qamarul Huda Badaruddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (615.655 KB)

Lendang Guar Cemetery is one of the tombs on the island of Lombok in the District of Narmada. At present Lendang Guar tomb management system is still done manually, if a family member dies, they must come to the tomb to fill out the registration form, then choose the location of the tomb. Grave officers have difficulty in collecting data on bodies, heirs, graves that have been filled and the rental price of graves for each block. The tomb clerk also had difficulty in informing the public about the funeral, as well as the heirs whose rental period had ended. Therefore we need information on the ordering of grave land at Lendang Guar Cemetery which can help tomb officers in the management of the cemetery so as to improve services to the community. The research method is done by the waterfall method. The construction of burial ground reservation information system is carried out using the Java programming language with object-oriented programming methods. The menus produced include: inheritance menu, corpse menu, grave block menu, transaction menu, archive extension menu, and report menu.

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