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PENGELOLAAN KNOWLEDGE MANAGEMENT CAPABILITY DALAM MEMEDIASI DUKUNGAN INFORMATION TECHNOLOGY RELATEDNESS TERHADAP KINERJA PERUSAHAAN Ifada, Luluk Muhimatul
Jurnal Akuntansi dan Keuangan Indonesia Vol. 8, No. 1
Publisher : UI Scholars Hub

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The study examines whether or not and how information technology (IT) relatedness influences corporate performance. This study proposes that knowledge management (KM) is a critical organizational capability through which IT influences firm performance. Measurement of IT relatedness and KM capability uses a reflective second-order factor modeling approach for capturing complementarities among the four dimensions of IT relatedness (IT strategy making processes, IT vendor management processes, IT human resource management processes and IT infrastructure) and for capturing complementarities among the three dimensions of KM capability (product KM capability, customer KM capability, and managerial KM capability). A survey was conducted among 93 branch managers of banking in Central Java. Structural Equation Model (SEM) was used to analyze the data using the software program of SmartPLS (Partial Least Square). The findings support for the hypotheses of the study. IT relatedness of business units enhances the cross unit KM capability of the corporate. The KM capability creates and exploits cross-unit synergies from the product, customer, and managerial knowledge resources of the corporate. These synergies increase the corporate performance. IT relatedness of business units positively influences corporate performance. IT relatedness also has significant indirect effects on corporate performance through the mediation of KM capability.

INFORMATION ASYMMETRY AND HERDING BEHAVIOR Komalasari, Puput Tri
Jurnal Akuntansi dan Keuangan Indonesia Vol. 13, No. 1
Publisher : UI Scholars Hub

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Conceptually, the stock market is strong form efficient in the long term. However, in practice, there are various forms of market anomalies that undermine the accuracy of the efficient market hypothesis. One factor suspected as the cause of market inefficiency is herding behavior. Investors herd when they imitate the actions of other investors. This behavior occurs when there is a continuous interaction among rational investors that prevents them from seeking information about market fundamentals. This study provides new insights by including information asymmetry as a moderating variable. This research examines the phenomenon of herding behavior in the Indonesia Stock Exchange as well as examines directly the effect of information asymmetry on herding behavior. The period of study is 2008 using time series of daily stocks data that actively traded in the capital market. Results of this study find that investor tends to follow market consensus when price changes at the low level, but when there is large price swing market participant acts independently from other investors. Interestingly, this study finds that information asymmetry is a necessary condition for the existence of herding behavior.

COMPETITIVE STRATEGY, MANAGEMENT ACCOUNTING SYSTEM INFORMATION AND CUSTOMER-RELATED PERFORMANCE Sitiwati, Riana; Manaf, Sodikin; Sutono, Sutono; Budhiutama, Ngurah Arya Teguh
Jurnal Akuntansi dan Keuangan Indonesia Vol. 14, No. 2
Publisher : UI Scholars Hub

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This study aims to analyse how competitive strategy and managerial use of the management accounting system (MAS) information may affect customer-related performance in the hotel industry. An online survey involving 116 hotel general managers (GMs) was conducted to collect data from 3- to 5-star hotels located in Indonesia. Additionally, in-depth interviews with 19 GMs were performed in order to enhance the validity of the research findings and make the discussion of the results more informative. Based on the analysis, the results revealed that managerial use of MAS information may enhance customer-related performance in the hotel industry after competitive strategy has been applied. This paper provides empirical evidence on the relationship between competitive strategy, managerial use of MAS information, and customer-related performance of hotel industry in Indonesia.

ANALISIS PENGARUH ADOPSI XBRL TERHADAP ASIMETRI INFORMASI DENGAN CORPORATE GOVERNANCE SEBAGAI PEMODERASI (ANALYSIS OF XBRL ADOPTION’S IMPACT ON INFORMATION ASYMMETRY, WITH CORPORATE GOVERNANCE AS MODERATING VARIABLE) Mahardika, Surya Aditama; Harahap, Siti Nurwahyuningsih
Jurnal Akuntansi dan Keuangan Indonesia Vol. 15, No. 2
Publisher : UI Scholars Hub

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This study investigates the impact of Extensible Business Reporting Language (XBRL) adoption on Information Asymmetry, with Corporate Governance (CG) as moderating variable. XBRL is a technology for financial reporting, to facilitate presentation of financial reports in standard format and enable greater accessibility for financial information for further analysis. Adoption of XBRL is expected to increase the quality of financial report and thus reduce information asymmetry. Impact of XBRL on the quality of financial report is strengthen by CG that in various previous studies is identified as a factor that improves quality of financial report. Samples under this study are listed firms in capital market in several Asia countries, i.e. Japan, South Korea, and Singapore. This study concludes that XBRL adoption results in information asymmetry decrease. CG has both direct impact and moderating effect on the relationship between XBRL and information asymmetry. CG strengthen the negative impact of XBRL on information asymmetry.

DETERMINANTS OF INTENTION TO USE VILLAGE FUND INFORMATION SYSTEM Widagdo, Ari Kuncara; Setyorini, Eka
Jurnal Akuntansi dan Keuangan Indonesia Vol. 15, No. 1
Publisher : UI Scholars Hub

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This study aims to examine factors that affect intention to use of village fund information system (SISKEUDES). Respondents in this research are village apparatus as operators of SISKEUDES. Data were collected using questionnaires. Sampling is conducted using the census sampling method, producing 212 respondents. This study uses the Structural Equation Model by using Partial Least Square (PLS) as a method of analysis. The result indicates that the quality of human resource and social factor influence the use of SISKEUDES. In addition, perceived system quality, perceived usefulness and perceived ease of use partially mediate the relationship between the quality of human resource and the intention to use SISKEUDES. In contrast, perceived information quality does not mediate the relationship between the quality of human resource and the intention to use of SISKEUDES.

DECISION USEFULNESS OF FINANCIAL INFORMATION: THE ROLE OF AUDIT AND IFRS Embong, Zaini; Rad, Sayed Sajad Ebrahimi
Jurnal Akuntansi dan Keuangan Indonesia Vol. 15, No. 1
Publisher : UI Scholars Hub

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We examine the usefulness of financial information given different circumstances, pre and post- International Financial Reporting Standards (IFRS) adoption and audit quality. The usefulness of information is deduced from the association between information quality and investment efficiency. IFRS is said to promote more informative financial information and hence should increase the decision usefulness of the reported information. In practice, auditors are the center of reference in the preparation of financial report and empirical evidence shows that quality audit enhances the credibility of reported information. This study aims to examine and compare the roles of IFRS and audit quality in the association between financial information quality and investment efficiency. The results from a sample of 558 firms provide support that financial information quality is significantly related to investment efficiency indicating decision usefulness of reported information. However, despite the contention that IFRS leads to a more informative financial report, the results show that IFRS does not strengthen the relationship between information quality and investment efficiency. The result for audit quality, on the other hand, is significant indicating that reported information is more useful to decision-makers when it is audited by the quality audit firm.

ACCOUNTING INFORMATION IN THE FAMA AND FRENCH THREE-FACTORS MODEL Pondaag, Rianty Nikita Lotazia; Ekawati, Erni
Jurnal Akuntansi dan Keuangan Indonesia Vol. 17, No. 2
Publisher : UI Scholars Hub

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The purpose of this study is to reexamine the ability of the Fama-French Three Risk Factor Model to explain stock portfolio returns in countries with different economic levels, as well as examine the effect of accounting information derived from book-to-market on stock portfolio returns. The sample used was a manufacturing company on the Indonesia Stock Exchange and the Tokyo Stock Exchange from 2013-2018. The results show that the three risk factors of the Fama-French model apply consistently to explain the variation in stock portfolio returns in developed markets. For the portfolio of shares in the emerging market, model Fama-French does not consistently assess stock portfolio returns. This research also provides empirical evidence that accounting information contained in book-to-market risk factors is only retained earnings, which has a contribution to the valuation of stock portfolio returns. The results of this study indicate that investors in developed markets are more rational and knowledgeable than emerging markets.

EFFECT OF INFORMATION SHARING ON SUPPLY CHAIN PERFORMANCE MEDIATED BY COMPANY RELATIONSHIP (Study at Batik SMEs in Yogyakarta City) Titik Kusmantini; Dika Setya Prayogi; Tri Wahyuningsih; Krisnandini Wahyu Pratiwi
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 8 No. 1 (2020)
Publisher : Universitas Lambung Mangkurat

Entering the era of globalization, economic shifts and market trends are increasingly fast and difficult to predict, so the role of information as the main ingredient of decision making in companies becomes important. This study aims to determine the effect of information sharing (IS) on supply chain performance (SCP) which is mediated by the company relationship (CR). The survey was conducted through distributing questionnaires to 48 samples of batik SMEs in Yogyakarta city selected by simple random sampling method then the data was analyzed using path analysis with SPSS 15. The results of the study found a significant positive effect of IS on SCP indicated by the correlation coefficient (R) of 0.374 and t count> t table at a significance level of 5% (4,976> 2,014). Then the significant positive effect of IS on CR is shown by the value of the correlation coefficient (R) of 0.453 and the value of t count> t table at the significance level of 5% (4.540> 2.014). Then the significant positive effect of CR on SCP is shown by the value of the correlation coefficient (R) of 0.360 and the value of t count> t table at the significance level of 5% (3.896> 2.014). Finally, the significant positive effect of IS on the SCP that is mediated by CR is shown by the sum of the coefficients of 0.537 then tested using the sobel test and produces z count> t table at a significance level of 5% (3.078> 2.014). This research contributes to the development and theoretical application, especially in the field of operational management.

E-Learning of Information Technology for Desa Pagar Pinang Sirait, Debora
ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 1 (2022): ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat
Publisher : Talenta Publisher

The importance of information technology and technology is felt to be important to empower villages. So that it is expected to be able to maximize the use of cross-sectoral development ranging from the economy, health, education, to local government management. Information Technology has been widely used to support business processes that occur in companies, both in the economic and banking fields. With the presence of applications and services for e-business, e-commerce, e-banking and others. The need for time and cost efficiency causes every business person to feel the need to apply information technology in the work environment. In agricultural economics, farm yields, crop yields, or very often abbreviated as yields, are quantities that describe the amount of agricultural harvested products obtained in one area of â€‹â€‹land in one production cycle.

Utilization of Information Technology-Based Learning Media to Support Active Learning Activities at State High School 2 Husni Thamrin Erwin; Joni; Chandra, Wenripin
ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 1 (2022): ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat
Publisher : Talenta Publisher

In general, high school students view mathematics as a difficult and boring subject. In addition to students, teachers also have difficulty in conveying material for the introduction of majors for lectures. The lack of student interest in learning mathematics is a problem for every high school teacher. This happens if the teacher's ability to use conventional learning methods such as from textbooks and explanations from the teacher only. Therefore, it is necessary to strive in the process of learning mathematics to be more interesting, more interactive and fun. This issue also applies to science materials that require understanding. For this reason, teaching aids are needed that are used to stimulate students' responsiveness in studying material according to their scientific competence. This service aims to apply knowledge and technology by conducting training in making and tutorials on mathematics learning media so that it can increase understanding and attract students' interest in learning and help improve the quality of teacher education and teaching at Husni Thamrin High School.

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