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Analytics

Herwiyanti, Eliada

Dinamika Akuntansi Keuangan dan Perbankan 2015 Faculty of Economic and Business Universitas STIKUBANK

This study aims to determine the effect information technology capability and quality of management accounting informationwith technological uncertainty as moderating variable. The highest business competition requires companies to be able tooptimize their resources. Company with information technology capability will able to produce good quality of information.The existence of changes in the external environment related to the rapid development of technology and uncertain technologyrequire companies to be able to respond precisely. Thus, the existence of technological uncertainty will stronger therelationship between information technology capability and quality of management accounting information. Data werecollected from companies that listed in Indonesia Stock Exchange. Respondent represented by accounting manager as of 95people were participated in filling out the questionnaire. Then, the data processed using SEM analysis technique. Thescreening stage of the data generated 94 responses that were used for decision making of the results study. Data processing hasbeen done using the software SPSS 16.0 and WarpPLS 4.0. The result of this study supports the hypothesis that states there arepositive effect of information technology capability toward quality of management accounting information. Whereas, thehypothesis that states technological uncertainty moderates the relationship between information technology capability andquality of management accounting information is not supported. This study is limited to the lack of connection between thevariables in the study due to the lack of the data and heterogeneous of the sample type selection.Keywords: information technology capability, technological uncertainty, quality of management accounting information

Hendriyanto, Asepta

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2015 Sekolah Tinggi Ilmu Ekonomi Totalwin

The development of a business unit can be affected by a variety offactors, both internal and external company factors. The purpose of thisresearch is to know the influence of the business network, and productinnovation against the performance of micro, small and medium enterprises.The research type is explanatory research. The population was 162 unitsfrom small and medium metal industries in Boyolali District with 85sample taken using disproportionate stratified random sampling and simplerandom sampling. Data collection using the questionnaire. Data analysisusing linear regression analysis. The results showed that the businessnetwork, and product innovation are jointly undertaking a positive andsignificant effect against performance of micro, small and mediumenterprises. Researchers suggest that UMKM constantly enhance cooperationwith various parties to build wider business network, andimprove productinnovation so that UMKM can continue to thrive in the midst of the currentcompetition.

Nuswandari, Cahyani

Dinamika Akuntansi Keuangan dan Perbankan 2014 Faculty of Economic and Business Universitas STIKUBANK

This study aims to analyze the factors that affect the capital structure. Factors examined as independent variables are profitability, company size, business risk, growth opportunities and managerial ownership. Variable profitability, company size, business risk is analyzed in the perspective of the pecking order theory and variable growth opportunities and managerial ownership is analyzed in the perspective of agency theory.Hypothesis testing using multiple regression. The population in this study is manufacturing companies listed in Indonesia Stock Exchange. Sampling technique using purposive sampling method. The samples used 222 observations are pooled data from 2008 to 2010. Types of data used are secondary data. Statistical tests showed hypotheses for the variables profitability and business risk accepted. This means that the profitability and business risk significantly and negatively related to capital structure. Hypothesis testing results for firm size variable positive and significant impact on capital structure. Thus the hypothesis is rejected due to size of company direction opposite hypothesis. Variable growth opportunities and managerial ownership and significant negative effect on capital structure.Keywords: capital structure, profitability, company size, business risk, growth opportunity, managerial ownership, the pecking order theory, agency theory.

Widaryanti, Widaryanti

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2011 Sekolah Tinggi Ilmu Ekonomi Totalwin

This study seek to examined factors that affect the timeliness of corporate internet reporting (CIR) in listed companies on the Indonesian Stock Exchange. Key factors used firm characteristics (firm size, type of bussiness, profitability, leverage, liquidity, issuance of stock) and corporate governance variables (public ownership structure, proportion of supervisory board and supervisory board size).Population of this study was Indonesian Listed Company in 2008 at Indonesian Stock Exchange .The sample was 195 firms Based on purposive sampling technique. Multiple regression analysis used to test the hypothesis.The regression analysis found that a significant relationship between the timeliness of CIR and firm size. However, others variable like type of bussiness, profitability, leverage, liquidity, stock issues, public ownership structure, proportion of supervisory board and supervisory board size was not significant relationship with timeliness of CIR.. This results indicated that firms typically in big size se modisclore timely information on their web sites

Carwoto, Carwoto

Dinamik 2011 Universitas Stikubank

Genetic Algorithm is a kind of search algorithm based on the mechanics of natural selection and genetics. This algorithm can  search  for a global optimum  solution using multiple path and  treat  integer problem naturally. This paper presents application of Genetic Algorithm for determining the size, location, type, and number of capacitors to be placed on radial distribution system. The objective is to minimize the peak power losses and energy losses in the distribution system considering the capacitor cost. The algorithm was implemented in Delphi programming language and tested for a realistic physically­existing feeder to show its feasibility and capabilities.

Sugiharti, Sugiharti

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2010 Sekolah Tinggi Ilmu Ekonomi Totalwin

Hospital is one of type effort for service that is now stays in very tightening emulation climate. Struggle to create recuring business with customeroccupies central point in the effort hospital to exeed at long-range emulation. Service quality and cutomer value becomes thing which necessary for hospital. This research analysis factors influence customer satisfaction to create hospital service reference enthusiasm in Hospital PKU Muhamadiyah Gubug Kabupaten Grobogan.Research problem is existence of gap or debate at antecedent research would consequence and from customer satisfaction. Other problems is thehappening of downdraft of number of outpatients continually at last four months and existence of improvement of number sighs from patient. Respondent in this research 120 patients with sampling method applies acidental sampling. This research applies analysis Structural Equation Modeling (SEM) what implemented through program AMOS as a means of assists its the analysis.Result of research proves that service quality, cutomer value and excellence of product has positive influence and signifikan to customersatisfaction. Hereinafter, customer satisfaction of influence positive and signifikan to hospital service reference enthusiasm. Excelsior service quality and cutomer value has customer satisfaction of excelsior and causes home service reference enthusiasm which excelsior.

Ningsih, Dewi Handayani Untari

Dinamik 2003 Universitas Stikubank

When creating databases for GIS-applications often existing maps are scanned and vectorised for used. However, vectorisation becomes obsolete when GIS-objects can be referred to both in theme and geometry in a raster environment. This article shows to use model spatial data raster and vector for GIS - applications in both the graphical and image structure. Geographical data must first be converted into a computer- readable format before it can be used in a GIS. Spatial data are "elements that can be stored in map form." These elements correspond to a uniquely defined location on the Earth's surface. Spatial data have also been describe as “any data concerning phenomenon a really distributed” in two or more dimensions. (Peuquet and Marble, I990.) Data model is the rules to convert real geographical variation into discrete objects. There are two main GIS data models - vector and raster. Each of the two data models has specific types of data, analysis and displays that can handle better than the other system. The vector model represents geographical reality as a series of discrete objects or features, classified as points, line's or areas (polygons). The geographical co-ordinates describing the locations of these features are stored in the computer database which lies at the heart of the GIS. In the raster model a regular grid of cells, or pixels, is used to encode the features found on the earth's surface. Each pixel has a number associated with it representing; the value of a geographical phenomenon, such as terrain elevation, soil type or biomass. Layers of raster grids covering the same region can be built up to represent further variables.