Journal of Business and Information Systems (e-ISSN: 2685-2543)最新文献

筛选
英文 中文
Pengaruh akuntabilitas, transparansi, dan partisipasi Terhadap kinerja anggaran berbasis value for money 问责制、透明度和参与基于价值的预算绩效的影响
Journal of Business and Information Systems (e-ISSN: 2685-2543) Pub Date : 2019-06-28 DOI: 10.36067/JBIS.V1I1.11
Detasya Rigian, R. Sari
{"title":"Pengaruh akuntabilitas, transparansi, dan partisipasi Terhadap kinerja anggaran berbasis value for money","authors":"Detasya Rigian, R. Sari","doi":"10.36067/JBIS.V1I1.11","DOIUrl":"https://doi.org/10.36067/JBIS.V1I1.11","url":null,"abstract":"The purpose of the research to test the effect of accountability, transparency, participation, and supervision on the performance of budget based on the value for money in OPD Sleman Regency. The research sample are 101 respondents. The result shows that accountability, transparency, and participation has a significant effect on the performance of budget based on the value for money while supervision has no significant impact on the performance of budget based on the value for money","PeriodicalId":165070,"journal":{"name":"Journal of Business and Information Systems (e-ISSN: 2685-2543)","volume":"116 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123486178","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 6
Female executive dan manajemen laba: Riset pada perusahaan manufaktur di Indonesia 女行政与利润管理:印尼制造业公司研究
Journal of Business and Information Systems (e-ISSN: 2685-2543) Pub Date : 2019-06-28 DOI: 10.36067/JBIS.V1I1.13
Anindya Setya Suciani, Hari Purnama
{"title":"Female executive dan manajemen laba: Riset pada perusahaan manufaktur di Indonesia","authors":"Anindya Setya Suciani, Hari Purnama","doi":"10.36067/JBIS.V1I1.13","DOIUrl":"https://doi.org/10.36067/JBIS.V1I1.13","url":null,"abstract":"This study aims to test the effect of female executives on earnings management. The research was conducted at the manufacturing company listed on the Indonesia Stock Exchange in the 2015-2017 period. The purposive sampling was used 75 companies as data sample. Multiple linear regression test is used to see the effect of the independent variable on the dependent variable. The result of the analysis shows that the Female Chief Executive Officer (CEO), Female Chief Financial Officer (CFO) and Female Board of Commissioner does not influence earnings management. Whereas, the growth variable affects earnings management","PeriodicalId":165070,"journal":{"name":"Journal of Business and Information Systems (e-ISSN: 2685-2543)","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132985604","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 3
Apakah ketaatan aturan akuntansi akan mengurangi kecenderungan kecurangan akuntansi? 遵守会计规则能减少会计欺诈的倾向吗?
Journal of Business and Information Systems (e-ISSN: 2685-2543) Pub Date : 2019-06-28 DOI: 10.36067/JBIS.V1I1.7
Reni Septiani, R. Diansari
{"title":"Apakah ketaatan aturan akuntansi akan mengurangi kecenderungan kecurangan akuntansi?","authors":"Reni Septiani, R. Diansari","doi":"10.36067/JBIS.V1I1.7","DOIUrl":"https://doi.org/10.36067/JBIS.V1I1.7","url":null,"abstract":"The purpose of this research is to determine the effect of internal control, information asymmetry, and compliance with accounting rules on the tendency of accounting fraud in OPD of Yogyakarta City. This is a quantitative research with purposive sampling technique. The sample was all of OPD in Yogyakarta City. The data were collected by using questionnaires in OPD of Yogyakarta City. The data was analized by the multiple regression method. The results of the study show that internal control and information asymmetry have no significant effects on the tendency of accounting fraud in OPD of Yogyakarta City. The compliance with accounting rules have significant effects on the tendency of accounting fraud in OPD of Yogyakarta City.","PeriodicalId":165070,"journal":{"name":"Journal of Business and Information Systems (e-ISSN: 2685-2543)","volume":"509 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132479265","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Smart Aquarium Based On Internet of Things 基于物联网的智能水族箱
Journal of Business and Information Systems (e-ISSN: 2685-2543) Pub Date : 2019-06-28 DOI: 10.36067/JBIS.V1I1.12
R. Hardyanto, Prahenusa Wahyu Ciptadi, A. Asmara
{"title":"Smart Aquarium Based On Internet of Things","authors":"R. Hardyanto, Prahenusa Wahyu Ciptadi, A. Asmara","doi":"10.36067/JBIS.V1I1.12","DOIUrl":"https://doi.org/10.36067/JBIS.V1I1.12","url":null,"abstract":": IoT technology has been widely applied in everyday life. IoT technology has been applied to smart home, smart city, and several supporting applications implemented by IoT technology. IoT technology can also be applied in hobby of keeping fish. The aquarium system that is sold in the market today is an ordinary aquarium. The aquarium system on the market today is already interesting, with a collection of plants and fish in the aquarium, but the problems that occur if the aquarium is stored in the house will be less to the needs of sunlight. Sometimes the lights that have a diaquarium are not adapted to the needs of plants or fish in the aquarium. Another problem is the provision of fish feed that is still manual. Sometimes aquarium owners must provide fish feed manually at least once a day. This is very troublesome if the owner of the aquarium has a very high activity, so the risk of forgetting to feed fish is very high. To overcome the problems mentioned above, it is necessary to have an aquarium system that is eyecatching and completely automated, both in terms of lighting and aspects of fish feeding. A smart aquarium system that can accommodate aquarium hobbyists with all the activities owned by aquarium owners. In this paper, we designed a new smart aquarium system using IoT devices","PeriodicalId":165070,"journal":{"name":"Journal of Business and Information Systems (e-ISSN: 2685-2543)","volume":"80 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134177387","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 9
Do female commissioners have higher social responsibility? Research in manufacturing companies in Indonesia 女性专员是否有更高的社会责任?对印尼制造企业的研究
Journal of Business and Information Systems (e-ISSN: 2685-2543) Pub Date : 2019-06-28 DOI: 10.36067/JBIS.V1I1.8
N. Fahmi, Vitta Adhivina
{"title":"Do female commissioners have higher social responsibility? Research in manufacturing companies in Indonesia","authors":"N. Fahmi, Vitta Adhivina","doi":"10.36067/JBIS.V1I1.8","DOIUrl":"https://doi.org/10.36067/JBIS.V1I1.8","url":null,"abstract":"This study aims to test the slack resources and feminism of the board on the quality of corporate social responsibility disclosure. The population of this study is all companies listed on the Indonesian Stock Exchange during the 2014-2016 period. The data are collected by using the official IDX website. From this research, there were 539 companies listed in 2016, 525 companies listed in 2015 and 498 companies listed in 2014. This research consists of 75 companies that published a sustainability report. The purposive sampling technique used for selecting the sample. The results of this study found that the slack resources and the feminism of the director has no significant effect on the quality of CSR disclosure while the feminism of commissioners has a negative impact on the quality of CSR disclosure.","PeriodicalId":165070,"journal":{"name":"Journal of Business and Information Systems (e-ISSN: 2685-2543)","volume":"159 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116236441","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信