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THE IMPACT OF INVESTMENT OPPORTUNITY SET AND COST OF EQUITY TOWARD FIRM VALUE MODERATED BY INFORMATION TECHNOLOGY GOVERNANCE Diana Frederica
International Journal of Contemporary Accounting Vol. 1 No. 1 (2019): July
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

The aims of this study are to analyze whether the Investment Opportunity Set (IOS) that measured by Market to Book Value of Equity (MBVE) and the Cost of Equity (CoE) that measured by Ohlson (1995) influences Firm Value that proxied by Price Book Value (PBV), whether IT Governance can moderate the influence of IOS and CoE on Firm Value. The research sample was taken using a purposive sampling method with the type of banking industry listed on the IDX in 2011-2016. The total observation is 188 which consists of 39 companies. Data is processed using the Moderating Regression Analysis (MRA) with the SPSS program. The results are that Investment Opportunity Set has a positive influence on Firm Value, Cost of Equity has a negative influence on Firm Value, IT Governance weakens the influence of IOS on Firm Value, and IT Governance does not moderate the CoE of Firm Value.

INFLUENCE OF CUSTOMIZATION STRATEGY AGAINST COMPANY PERFORMANCE WITH MANAGEMENT ACCOUNTING INFORMATION SYSTEM AS INTERVENING VARIABLE Taty Sariwulan
International Journal of Contemporary Accounting Vol. 2 No. 1 (2020): July
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

This research aims to examine and analyze the influence of customization strategy on company performance with management accounting information systems as an intervening variable. In this research, the target population was the umrah travel agency registered at the Ministry of Religion in Bandung. Data obtained through the distribution of questionnaires addressed to the Director / Manager / Division Head of the company. Data analysis consists of descriptive and verification analysis. The results showed that the customization strategy, management accounting information systems and customization strategies that are intervening by management accounting information system have a positive effect on company performance. Based on the evaluation of structural models, the customization strategy in intervening management accounting system information gives a positive effect better than the direct effect with value 0.216. Management accounting information systems is needed to overcome uncertainties in determining and assessing the causal relationships that occur due to product customization that is undergoing constant changes to the product design and process. This research is also expected to contribute conceptually to the company in determining further policies regarding the performance of a company to be more effective in its implementation.

DETERMINING THE MODERATING EFFECT OF PERCEIVED ENVIRONMENTAL UNCERTAINTY - MANAGEMENT ACOUNTING INFORMATION SYSTEMS RELATIONSHIP IN INDONESIA MANUFACTURING COMPANIES Kirmizi Ritonga
Indonesian Management and Accounting Research Vol. 9 No. 1 (2010)
Publisher : Universitas Trisakti

This study examines the effect of perceived environmental uncertainty (PEU) on the design of management accounting information system (MAIS) which is moderated by decentralization. MAIS is design to provide chief executive officers information to make decision, planning, and controlling was defined in terms of the extent to which managers use time information characteristics ofbroad scope, timeliness, and aggregation in manufacturing finns. The study of 158 chief executive officers that have responsible for an organization, drawn from the manufacturing companies in Jakarta, Tangerang, Bogor, and Kerawang. The questionnaire survey, which was analyzed by using a regression analysis, suggests that PEU have an effect on the aggregated MA S information moderated by decentralization.Keywords: PEU, MAIS, Manufacturing Companies, Decentralization

The impact of Key Audit Matters (KAMs) on financial information quality: Evidence from Lebanon Joelle Matta; Khalil Feghali
Indonesian Management and Accounting Research Vol. 19 No. 2 (2020): Indonesian Management and Accounting Research
Publisher : Universitas Trisakti

The purpose of this study is to discover the impact of Key Audit Matters (KAMs) on financial information quality and their value for Lebanese auditors. The value creation of KAMs is determined by its financial information quality, its ability to help during investment decision and its effect on the audit expectation gap. The research is conducted through a survey that was filled by external auditors who audit Lebanese banks exclusively, and are involved in the new audit report. The main results show that reporting by using Key Audit Matters adds value to the audit report from the perspective of Lebanese external auditors, and can reduce information asymmetry, increase trust in accounting and reduce the expectation gap. Moreover, the results marked that KAM improves the auditee's understanding in the audited entity, builds confidence in the audited financial statements, and helps to reduce the audit expectations gap.

The Role of Strategic Management in Improving the Quality of Accounting Information Systems at Insurance Companies in Indonesia Reskino Reskino
Indonesian Management and Accounting Research Vol. 20 No. 2 (2021): INDONESIAN MANAGEMENT AND ACCOUNTING RESEARCH
Publisher : Universitas Trisakti

This study aims to test the role of strategic management in improving the quality of accounting information system. Subject of this research is an insurance company in Indonesia with the number of samples of 35 insurance companies. Sample is an insurance companies consisting of life insurance companies, general insurance companies and state-owned insurance companies in Indonesia are listed in Financial Services AuthorityÂ The results of statistical tests show that the influence of strategic management on the quality of accounting information systems is significant. Thus it is concluded that the Strategic Management affect the quality of accounting information systems. Implementation of Strategic management in improving the quality of accounting information systems can be done by adopting changes in policies and rules both coming from internal and external environment. Furthermore, information systems can describe the mission and support the organization's goals to achieve competitive advantageÂ The research of strategic management on accounting information systems in insurance companies has not been much studied and currently still requires in-depth study on the role of strategic management on the quality of accounting information systems. With different times and places make this research different research instruments with indicators that match the phenomenon that occurs today so that it can answer the problems that occur.Â Key words: Strategic Management, Quality of Accounting Information System, Value Added, Performance of the company

PEMANFAATAN INFORMATION & COMMUNIACTION TECHNOLOGY(ICT) PADA PERUSAHAAN DAN INSTANSI PEMERINTAH DALAM RANGKA PENINGKATAN KUALITAS PUBLIC SERVICES Wibowo Wibowo
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 3 No. 2 (2008): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The government and the company are agents which provides services should improve the quality of delivering their services. For winning competition, a company should have strategies/methods how to make client or customers interested in services delivered. Government institution should improve quality of services, so citizens will appreciate to government institution and would contribute in development process. How did they do? Adopted and implemented information & technology communication is one of the answer. Based on experience in many countries and companies are the evidences of the usefulness of implementation of ICT

Web-Based Petroleum Sales Accounting Information System Fira Aulia; Ikbal Yasin; Yuri Rahmanto
Jurnal Ilmiah Sistem Informasi Akuntansi Vol 2, No 2 (2022): Volume 2, Nomor 2, December 2022
Publisher : Universitas Teknokrat Indonesia

PT Radha Pratama Jaya is a business engaged in the sale of petroleum. Operations at PT Radha Pratama Jaya are carried out every day. With such an operating system, company management requires fast and accurate accounting information. So that the application of an accounting information system is needed by companies to get good information in order to facilitate the company's business activities. There are many sales transactions carried out in a day at PT Radha Pratama Jaya, and it causes employees to be unable to record transactions quickly. The use of computers that are still minimal because they still use a manual system makes the risk of misrepresentation very large. In addition, the archiving technique is not good, sales documents do not have duplicate documents so documents are easily lost because the storage is not good. The objective to be achieved in this study is to design a Web-Based Petroleum Sales Accounting Information System that is expected to be used by the Admin and sales department in assisting the Purchase and Sale of Petroleum at PT Radha Pratama Jaya. The method used in system development in this study is a prototype model because in the development of this system avoids time delays and costs far above what is budgeted to get a system that meets the needs of users. The result of this study is the processing of sales accounting information system data at PT Radha Pratama Jaya Bandar Lampung, currently, the data processing is still manual, resulting in the creation and search of purchase and sales reports needed by the leadership to be late when needed by the leadership. The Sales Accounting Information System at PT Radha Pratama Jaya Bandar Lampung can facilitate the search and update of data that will be used for the creation and search of Purchase and Sales reports needed by leaders

The effect of understanding accounting and the use of accounting information systems on the quality of financial reports Eka Setiajatnika; Riska Rachma Dewi
Keynesia : International Journal of Economy and Business Vol. 1 No. 1 (2022): Keynesia : International Journal of Economy and Business
Publisher : ARKA INSTITUTE

This study aims to empirically prove the influence of accounting understanding and the use of accounting information systems on the quality of financial reports. The data analysis technique used in this study is multiple linear regression analysis. The results of multiple regression analysis indicate that variations in the quality of financial statements can be explained by variations in the variable understanding of accounting and the use of accounting information systems. The results show that accounting comprehension and the use of accounting information systems positively affect the quality of financial reports. The results of this study mean that the better understanding of accounting and the use of accounting information systems, the better the quality of financial statements

MANFAAT PENGGUNAAN BUILDING INFORMATION MODELLING (BIM) PADA PROYEK KONSTRUKSI SEBAGAI MEDIA KOMUNIKASI STAKEHOLDERS raflis raflis; bambang endro yuwono; Ripsky Rayshanda
INDONESIAN JOURNAL OF CONSTRUCTION ENGINEERING AND SUSTAINABLE DEVELOPMENT (CESD) Vol. 1 No. 2 (2018): INDONESIAN JOURNAL OF CONSTRUCTION ENGINEERING AND SUSTAINABLE DEVELOPMENT (CES
Publisher : Universitas Trisakti

Construction projects are becoming much more complex and difficult to manage, reciprocal interdependence between stakeholders is one of the causes, such as architects, civil engineers and mechanical. Building Information Modelling (BIM) not only allows the geometrical modelling butalso useful for management of construction project especially in communication between stakeholders. The aims of this papers is to find out the project benefit of BIM as a media communication. Data collection is done by distributing questionnaires to large companies both contractor or engineering consultants in DKI Jakarta who have used BIM in communication process. The data is processed by using the structural equation modeling (SEM) method and It was found that the use of BIM could facilitate stakeholders involved in the construction project work team in communicating and coordinating.

Geographic Information System Pencarian Rumah Relokasi Dampak Erupsi Gunung Sinabung dengan Metode Formula Haversine Surya Aprianta Sinuraya
Journal of Computing and Informatics Research Vol 1 No 2 (2022): March 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

The eruption of Mount Merapi Sinabung from 2010 to the present, resulted in a large number of residents who had to be evacuated because they could not contain a place, so it had to be relocated in order to neutralize the number of refugees. Where the relocation is carried out in various places both in rural areas and in buildings in the area around Karo district. However, with this relocation, many people, both relatives and families as well as a number of institutions wishing to provide extension assistance, find it difficult because of the lack of information about the location and distance that must be traveled in order to get to the relocation site. Based on these problems, the author will discuss the creation of a Geographic information system for finding relocation sites by applying the Haversine formula method. In order to be able to determine the distance to the relocation site so that later it can help the community in finding a relocation place

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