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THE EFFECT OF CORPORATE GOVERNANCE ON ACCOUNTING INFORMATION QUALITY (Survey on Publicly Listed Companies in Indonesia Stock Exchange 2011-2016) Judith T.G. Sinaga
Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 1 No. 1 (2018): JTIMB|Desember 2018
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

This research is conducted to know the current situation of Indonesia’s corporate governance and accounting information quality. Good corporate governance is one of the aspects that should be considered to obtain accounting information quality. Good corporate governance was measured by using corporate governance perception index (CGPI) while accounting information quality was measured using discretionary accruals (Jones Model). The result showed that good corporate governance has a significant effect on accounting information quality. Companies that practice good governance will eventually produce accounting information with quality.

EFFECT OF INTERNAL CONTROL EFFECTIVENESS, COMPENSATION SYSTEM, INFORMATION ASYMMETRY AND ACCOUNTING RULES, ACCOUNTING MORALITY TO JENDING ACCOUNTING TENDENCY OF ACCOUNTING SHORT BEHAVIOR WITH ENTERVENING VARIABLES (Empirical Study at Adventist Schools in Erwinto Simbolon; Adji Suratman Hendri
Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 3 No. 1 (2020): JTIMB|Mei 2020
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (336.131 KB)

The purpose of this research to study the effect of the effectiveness of internal control, compensation systems, information asymmetry and compliance with accounting rules with unethical behavior towards fraudulent accounting trends. This study is to examine the extent to which the influence of the effectiveness of internal control and unethical behavior on accounting fraud tendencies. This research was conducted on the population of Adventist Schools in Jakarta with Random Sampling in 15 schools and 5 respondents from each sample. The method used by the Structural Equation Model (SEM) approach uses Partial Least Square (PLS) software. The results of the study show: there is a significant and positive influence; The effectiveness of internal control on unethical behavior, the effectiveness of internal control on Accounting Fraud Trends, Compensation System for Unethical Behavior, Compensation System for Accounting Fraud Trends, Information Asymmetry for Unethical Behavior, Compliance with Accounting Rules for Unethical Behavior, Management Morality against Behavior is not Ethical, Management Morality towards Accounting Fraud Trends, Unethical Behavior towards Accounting Fraud Trends, but Information Asymmetry on Accounting Fraud Trends, and Obedience of Accounting Rules to Accounting Fraud Trends has a positive but insignificant effect From the results of these studies, the authors make all positive influences. However, there are two insignificant hypotheses, namely the influence of information asymmetry on accounting fraud and compliance with accounting rules for accounting fraud tendencies. And the relationship between variables is very good for improving internal control in preventing accounting fraud tendencies.

The Influence of information quality, risk perception, and promotion on buying decision at Tokopedia on Mikroskil University students Fenny Septiani; Ella Silvana Ginting; Suci Pertiwi
Jurnal Ekonomi Lembaga Layanan Pendidikan Tinggi Wilayah I Vol. 2 No. 2 (2022): Volume 2 Issue 2, November 2022
Publisher : LLDIKTI Wilayah 1 Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54076/juket.v2i2.249

The purpose of this study was to determine and analyze the influence information quality, risk perception, and promotion on buying decision at Tokopedia on Mikroskil University students. The type of this research used in this study was quantitative research with descriptive approach. The population of this research were students of Mikroskil university, faculty business amounted 162 respondents. The sampling technique was using a saturated sample and the number of samples in this study amounted 162 respondents. The method of data analysis used multiple linier regression analysis. The results showed that the information quality, risk perception, and promotion variables partially influence the buying decision at Tokopedia on Mikroskil University Students. However, simultaneously variables, information quality, risk perception, and promotion affect buying decision at Tokopedia on Mikroskil University Students. The results of the coefficient of determination is 82,3%, this shows that the variables consisting of information quality, risk perception, and promotion affect the buying decision variables by 82,3%. While the remaining 17,7% is explained by other variables not explained in this study.

Computer-Based Nursing Care Intervention Information System Design Emilia Puspitasari Puspitasari; Mulyono Mulyono
Indonesian Journal of Global Health Research Vol 4 No 2 (2022): Indonesian Journal of Global Health Research
Publisher : GLOBAL HEALTH SCIENCE GROUP

The development of a nursing care documentation system is based on making it easier for nurses to do their jobs. The documentation system developed is expected to be able to predict clearly and accurately, besides that the system must be efficient both in terms of saving time, facilitating the work of nurses. There needs to be the development of a nursing information system that can be used in educational institutions that are expected to be able to facilitate the student learning process in accordance with the needs of the field of nursing clinical practice. The purpose of this study is to design a computer-based nursing intervention documentation system. The method used is to use several stages of activity including System Requirements Analysis, Database Planning, Application Planning, and User Interface Design. The results obtained are the design of an information system for nursing intervention documentation for students. The recommendation of this research is that the design of nursing care interventions can be applied in nursing learning.

Pengaruh Budgetary Slack Terhadap Budget Participation dengan Dimoderasi Information Asymetry dan Budget Emphasis Ardiani Ika Sulistyawati; Yulianti Yulianti; Edy Mulyantomo
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i1.1173

This study aims to analyze the effect of budgetary participation on budgetary slack by moderating information asymmetry and budget emphasis. The existence of a research gap is the basis for conducting this research. This research is categorized as a survey research, where the research instrument is a questionnaire. The population in this study were structural officials in the SKPD of the 24 Kendal City Offices. The subjects in this study were the head of the department, the secretary, the head of the finance sub-section, the head of the planning sub-section, and staff at the Kendal Regency Government. The sampling technique used the census method where all employees of the finance department at the Kendal City SKPD had the same opportunity to become respondents in this study. The results of the study indicate that budgetary participation has an influence on Budgetary Slack. This study also proves empirically that information asymmetry and budget emphasis are able to moderate the effect of budget participation on budgetary slack.

Implementation of Information System Based on Website as Introduction to Sumbawa's Typical Sakeco Oral Literature Herfandi Herfandi; Idham Amdin
ULTIMA InfoSys Vol 13 No 1 (2022): Ultima InfoSys : Jurnal Ilmu Sistem Informasi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/si.v13i1.2544

Indonesia is an archipelago that is very rich in traditional culture. Traditional culture plays an essential role in attracting tourists. Sakeco is a traditional culture of the Sumbawa tribe. If people do not know and know the existing culture, it will not be easy to preserve today's culture. Poto Village dance studio still uses a manual process that causes inefficient processes. Information systems have been widely implemented to preserve culture. Hence this research carried out the implementation of information systems to introduce sakeco oral literature. This research produced a website-based sakeco oral-literary recognition system with admin features: Posts to add new posts, problem data by creating, recording, updating, deleting, and searching for quiz needs, users to view admin data, and settings to organize posts and website views. While users: do quizzes and see answers as a learning medium, see the history of sakeco, sakeco verse, sakeco anorawi, and sakeco anosiup, and latest posts to see the latest posts and popular posts to see the most opened posts. Development methods using waterfall, designing methods using Unified Modeling Language, black-box testing get results as expected from various functionality tests. This information system is expected to help the poto village dance studio, indigenous and outer people of Sumbawa. They want to know and know Sumbawa's typical oral literature (sakeco) and become one of the ways to maintain and preserve the tradition of sakeco verse in the Sumbawa area.

Analysis of Factors Affecting Information System Security Behaviour in Employees at IT Company Melissa Indah; Aileen Angelina; Gavrilla Claudia; Devita Sertivia; Jevelin Jevelin
Ultima InfoSys : Jurnal Ilmu Sistem Informasi Vol 13 No 1 (2022): Ultima InfoSys : Jurnal Ilmu Sistem Informasi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/si.v13i1.2660

Abstract—Information is an essential element for organizations today. Confidentiality, integrity, and availability of information have a vital role in supporting organizational performance. Therefore, it is necessary to take information security measures so that the use of information can run effectively, efficiently, and integrated. The more valuable the information, the more security standards are needed to protect it. Among other things, the purpose of computer security is to protect information. The higher the security standards provided, the higher the protection of the privacy of that information. Protecting company employees' privacy is one factor that must be considered in the implementation of information systems. PT Telkomsel is one of the companies that experienced a data breach. This report will discuss nine hypotheses to determine the factors that affect Information System Security Behavior for employees of PT Telkomsel. Thus, validity, reliability, and hypothesis tests were carried out using the SmartPLS 3 software. The results showed a significant influence between the Security Education and Training variables on Information Security Awareness, Employee Accountability, and Employee Relationships. Index Terms—Information System Security Behavior, Security Education & Training, Information Security Awareness, Employee Relationships, Employee Accountability, Organizational Culture, National Culture

Adoption of SNI ISO/IEC 17025:2017 Principles for Laboratory Management Information System Development Gilbert Frans Wijaya; Nabila Rizky Oktadini; Putri Eka Sevtiyuni; Muhammad Ali Buchari
ULTIMA InfoSys Vol 13 No 1 (2022): Ultima InfoSys : Jurnal Ilmu Sistem Informasi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/si.v13i1.2678

— The Software Engineering and Information System Laboratory of Sriwijaya University is in charge of building a technology-based system, in accordance to the strategic objectives of Sriwijaya University which prioritizes the principles of Good governance. To support laboratory operations, a management information system is needed to improve efficiency in planning, managing and reporting. The purpose of this research is to develop a laboratory management information system that adheres to the principles in the SNI ISO/IEC 17025:2017 standard. The software was developed using the Framework for the Application System Thinking (FAST). In the requirement analysis phase, an in-depth study was carried out to formulate requirements in accordance with the principles in the SNI ISO/IEC 17025:2017 clause control standard. In the end, a Laboratory MIS was successfully developed using this approach. It improves laboratory performance, so that capable to provide better services

Health Information: A Case Report of "Unknown" Hepatitis in Indonesia Elanda Fikri; Yura Witsqa Firmansyah
Journal of Health Science and Prevention Vol. 6 No. 2 (2022): JHSP Vol 6 No 2 - 2022
Publisher : State Islamic University of Sunan Ampel

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jhsp.v6i2.758

Hepatitis is a disease that attacks the liver by inflammation. The Hepatitis virus is the most common agent causing hepatitis. Globally, hepatitis that often occurs in the world is hepatitis A-E. Recently, reported a new case of hepatitis with unknown aetiology. On 12 May 2022, reported by the European Center for Disease Prevention and Control, the reported cases of "unknown" hepatitis in children aged under 10 years in the UK were 176 cases. Other countries outside the EU/EEA and the United Kingdom reported that on May 19, 2022, reports of "unknown" hepatitis cases in children reached 313 cases, identified from 16 countries. The Ministry of Health of the Republic of Indonesia released on May 17, 2022, a total of 14 cases in Indonesia, with details of probable case and 13 pending classification. As of May 19, 2022, reports of deaths due to "unknown" hepatitis cases reached six. This article's objectives to disseminate health information regarding case reports of “unknown” hepatitis, case symptoms, and prevention and control efforts in Indonesia so that it does not become an outbreak. To prevent and control "unknown" hepatitis in Indonesia, the Ministry of Health of the Republic of Indonesia conducts surveillance and therapeutic efforts

FINANCIAL INFORMATION WITH THE MODERATION OF FIRM SIZE ON THE STOCK PRICE OF LQ45 ISSUERS Alfonsa Dian Sumarna; Putri Nadya Agustini
Jurnal Akuntansi Vol 16 No 2 (2022): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v16i2.3433

The stock price is an important factor and must be considered by investors because stock price shows the performance of the company. The stock price also shows the value of a company and is an appropriate index for the effectiveness of the company. Companies that included on category LQ45 (Liquid 45) are the fourty-five dominate listed companies in the Indonesia Stock Exchange. LQ45’s stock price is relatively stable compared to the other companies, even during the current pandemic. This study aims to find empirical evidence regarding the factors that influence and moderate the stock price of LQ45. The independent variables were Price Book Value (PBV), Price Earnings Ratio (PER), profitability proxied by Net Profit Margin (NPM), Debt Equity Ratio (DER) and firm size as moderating variable. This quantitative research uses purposive sampling technique and EViews 9 for data processing. This study examines the partial influence (t-test), simultaneous influence (F-test), and moderating interaction (Moderated Regression Analysis/ MRA). The results of the partial test found that PBV, PER, NPM had some significant influence and DER had an insignificant influence to stock price. For simultaneous result, all independent variables have a significant influence on the stock price. Meanwhile, the results of the MRA found that firm size did not moderate (not a moderating variable) for the influence of the independent variables to the stock price.

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