scholarly journals INTERNET SEBAGAI MEDIA PELAPORAN INFORMASI KEUANGAN PADA PERUSAHAAN LQ-45 di BEI

2012 ◽  
Vol 1 (2) ◽  
Author(s):  
Sri Andriani
Keyword(s):  
Stock Prices ◽  
Financial Statements ◽  
Financial Information ◽  
The Internet ◽  
Accounting Information Systems ◽  
Company Stock ◽  
Internet Media ◽  
Keywords Internet ◽  
Pdf Format

Internet as a medium for reporting financial information (Case Study In The LQ-45 in IDX) is the result of research that explore the internet media in the development of accounting information systems. So some of the problems that arise are: (1) Does the LQ-45 firms listed at BEI have the homepage? (2) The extent to which the LQ-45 firms listing in BEI utilizing communication technology developments, particularly the Internet for the purposes of reporting, especially financial information to meet the needs of their stakeholders? By using the framework Pirchegger &amp; Wagenhofer (Pirchegger &amp; Wagenhofer Framework) for menganilisa websites of each company, then the obtained result of 95% LQ-45 firms have a website and a majority of LQ-45 menggunnakan duplication of information or hard copies of historical reports that changed in the form of hypertext or pdf format. 42% of company stock prices convey information, although the majority of the home page featuring press releases, 40% who perform the update of the information displayed. Use of the majority of applications using JAVA applications (84%) which is supported by the use of hyperlinks and external links in the homepage. In addition, the majority view (interface) of the sample companies are structured properly<br /><br />Keywords: Internet, Financial Statements <br /><br />

scholarly journals PENGARUH KINERJA KEUANGAN DAN KARAKTERISTIK DAERAH TERHADAP PENYAJIAN LAPORAN KEUANGAN PEMERINTAH DAERAH MELALUI INTERNET

2020 ◽  
Vol 6 (2) ◽  
pp. 157-172
Author(s):  
Priyastiwi Priyastiwi ◽  
Nunung Saputra
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Government Expenditure ◽  
Financial Statements ◽  
Financial Information ◽  
The Internet ◽  
Voluntary Reporting ◽  
Central Java ◽  
Per Capita ◽  
Local Government Expenditure

The purpose of this research is to analyze the effect of local government financial performance and their characteristic on the degree of their voluntary reporting of financial statements on the internet. Local government financial performance are measured by intergovernmental revenue, local government expenditure, local government assets, and leverage. While the local government characteristic is income per capita. The samples are financial statement of local government in DIY and Central Java. A total of 40 financial statements are 5 from financial statements form DIY and 35 financial statements form Central Java. The research analysis used multiple regression analysis. The results of this study show the performance financial are intergovernmental revenue, local government expenditure, local government assets have significant positive effect on degree of their voluntary reporting of financial information on the internet, while leverage have significant negative effect. On the otherhand income per capita has no effect on degree of their voluntary reporting of financial information on the internet.

scholarly journals The Implementation Of E - Commerce Entrepreneurs Craftsmen Crocodile Skin: (Case Study Daniel Skin)

2021 ◽  
Vol 2 (3) ◽  
pp. 875-879
Author(s):  
Selfina Pare
Keyword(s):  
Print Media ◽  
Business Processes ◽  
The Internet ◽  
Software Support ◽  
Internet Media ◽  
Sales Process ◽  
To Come

The implementation of E-Commerce Entrepreneurs Craftsmen Crocodile Skin ( Case Study Daniel the Skin) is Used as a means of supporting the business processes that occur on Daniel's Skin which is not yet using the internet media. During this time Daniel Skin Merauke only promote their business place with the print media, radio, and business cards. Daniel skin not promote products through the internet so that the scope of marketing its products has not been extensive, in addition, the sales process is still using a manual system the customer where the consumer has to come to Daniel's skin to conduct a transaction. Daniel Skin needs an E-Commerce application that is able to help to promote their products, and make the process a transaction become more varied, as well as help make the reporting sales of more detailed, so that the productivity of Daniel the Skin can be maximized. Metrode used in this study is the Waterfall method. Applications created with Tools or software support such as Dreamweaver,PHP,Database MySQL And CSS Photoshop. The results of the research and testing of the system performed as a supporting media to help Daniel Skin to maximize the sales of their products and help increase the turnover of their income.

scholarly journals Pelaporan Keuangan di Internet dan Pengaruhnya terhadap Aktivitas Perdagangan Saham

2019 ◽  
Vol 10 (1) ◽  
pp. 16
Author(s):  
Febri Rahadi ◽  
Fitria Rahmi
Keyword(s):  
Stock Market ◽  
Financial Reporting ◽  
Regression Models ◽  
Trading Volume ◽  
Financial Statements ◽  
The Internet ◽  
Volume Activity ◽  
Keywords Internet ◽  
Multiple Regression Models ◽  
Effectiveness And Efficiency

Abstract Current technological advancements also have an impact on corporate financial reporting. At present, financial reporting is carried out by utilizing technology as a medium with the aim of effectiveness and efficiency. This study aims to examine the internet financial reporting on trading volume activity in the Indonesian Stock Market. This study uses multiple regression models and multivariate analysis on panel data to estimate the determinants of financial statements on the internet. Our findings indicate that mandatory financial reporting has no impact on trading volume activity. Keywords : Internet Financial Reporting, Trading Volume Activity, Stock Market, LQ45 Abstrak Era informasi dan teknologi mengarahkan sebagian besar investor untuk mengidentifikasi perusahaan melalui situs webnya. Penelitian ini bertujuan untuk menguji pengaruh laporan keuangan perusahaan berbasis web pada aktivitas volume perdagangan di Pasar Saham Indonesia dengan referensi khusus untuk perusahaan pada indeks LQ45. Penelitian ini menggunakan model regresi berganda dan analisis multivariat pada data panel untuk memperkirakan determinan laporan keuangan di internet. Temuan kami menunjukkan bahwa pelaporan keuangan wajib tidak berdampak pada aktivitas volume perdagangan. Kata Kunci: Pelaporan Keuangan Internet, Aktivitas Volume Perdagangan, Indeks LQ45

Modeling the Budgeting Process: Enriching the Learning Environment Using Monte Carlo Simulations

2012 ◽  
Vol 7 (1) ◽  
pp. 53-67 ◽  
Author(s):  
Jim Mensching ◽  
Steven J. Adams ◽  
Lorraine Gardiner ◽  
Nancy Jones
Keyword(s):  
Monte Carlo ◽  
Probabilistic Models ◽  
Business Processes ◽  
Financial Analysis ◽  
Discrete Event ◽  
Object Oriented ◽  
Financial Statements ◽  
Business Environment ◽  
Accounting Information Systems

ABSTRACT This paper discusses the development and use of a budgeting case study and an object-oriented modeling tool to introduce the concept of uncertainty and risk in financial analysis to students in upper-division accounting information systems classes. The emphasis is on teaching the concepts involving probabilistic budgeted financial statements using an object-oriented, discrete event, Monte Carlo simulation model of a simplified business environment. Teaching materials have been developed and tested in an advanced AIS course typically taught to senior or graduate-level students. Assignments are designed to assist students in understanding probabilistic models of business planning, and specifically, in development of budgeted financial statements, to create a stronger understanding of the interrelation of business processes and to expose students to business modeling via simulations.

scholarly journals Ekspresi Keberagaman Online: Media Baru dan Dakwah

2020 ◽  
Vol 40 (1) ◽  
Author(s):  
Afidatul Asmar
Keyword(s):  
Social Media ◽  
New Media ◽  
Religious Community ◽  
The Internet ◽  
Online Media ◽  
Media Content ◽  
Internet Media ◽  
The Social ◽  
The One

<p><em>Abstract</em></p><p><em>This paper explain how diversity expression of dakwah in new media. Today, media makes many preachers and mad’u use new media facilities, including internet media where content to Islam is packaged in stories of everyday life and given with funny things. this strategy attracts many interested people on both sides of the preacher and the mad'u themselves. Da'wah is the one of the activities aimed at inviting others in kindness, reminiscent of the end of the day, while new media is a tool used to invite others to better paths. In other developments the question arises regarding human imagination about God and the path of understanding spirituality experiencing setbacks or impoverishment in the digital age. Will the path of God's search for this generation of media cause visitors to the place of worship to recede, the preaching of the Scriptures is not heard, and the spirit of the religious community was down. Is the “new media gedia generation” aware or not “deify” “virtual God”. This research uses a case study on the response of preachers and people related to the expression of diversity in using new media, so that how to interpret the message in the social media content Instagram, Facebook, Twitter and YouTube which is a unity of the internet world.</em></p><p><em>Keywords: Religion, new media, dan da’wah</em></p><p><br />Abstrak</p><p>Tulisan ini berupaya menjelaskan bagaimana dakwah dengan ekspresi keberagaman pada media baru saat ini. Dewasa ini media membuat banyak pendakwah maupun mad’u memanfaatkan fasilitas media baru, diantaranya media internet dimana konten-konten ke Islaman yang dikemas dengan santai dalam cerita kehidupan sehari-hari serta dibumbuhi hal-hal lucu. Strategi ini banyak menjaring peminat pada kedua sisi baik pendakwah maupun para mad’u itu sendiri. Dakwah adalah salah satu kegiatan yang bertujuan mengajak orang lain dalam kebaikan, mengingatkan terhadap hari akhir, sedangkan media baru adalah alat yang digunakan untuk mengajak orang lain kejalan yang lebih baik. Pada perkembangan lain muncul pertanyaan terkait imajinasi manusia tentang Tuhan dan jalan pemahaman spritualitas mengalami kemunduran atau pemiskinan di era digital. Apakah jalan pencarian Tuhan generasi media ini akan menyebabkan pengunjung tempat ibadah surut, pemberitaan Kitab Suci tidak didengar, dan spirit komunitas keagamaan tatap muka meredup. Apakah “generasi media baru” ini sadar atau tidak mulai : “menuhankan” “Tuhan-tuhan virtual”. Penelitian ini menggunakan studi kasus terhadap respon pendakwah dan umat terkait ekspresi keberagaman didalam menggunakan media baru, sehingga bagaimana memaknai pesan dakwah yang terkandung didalam konten-konten media sosial Instagram, facebook, twitter maupun youtube yang merupakan satu kesatuan dunia internet.</p><p>Kata kunci: Agama, media baru, dan dakwah.</p>

scholarly journals Why Regimes Repress: The Factors that Lead to Censorship of Social Media

2019 ◽  
Vol 16 (3) ◽  
pp. 23-42
Author(s):  
Ezhan Hasan
Keyword(s):  
Social Media ◽  
Political Action ◽  
Radical Change ◽  
Authoritarian Regimes ◽  
Comparative Case Study ◽  
Internet Media ◽  
Keywords Internet ◽  
The Arab Spring ◽  
Relationship Of

Social media have made it easier to create mass political action. Prominent examples include the Arab Spring movements, which took place in regions where information was previously tightly controlled by authoritarian regimes. Fearing radical change, several regimes have repressed social media use, but not all authoritarian regimes have taken the same measures. Previous research suggests that regime leadership is motivated to ensure its own survival but also influenced by a strong independent media and the need for citizens to vent grievances. To understand the relationship of these factors to social media repression, this research conducts a comparative process-tracing case study of Iran, Turkey, and Venezuela from 2004 to 2017, using a hypothesis-testing approach. It concludes with discussion of the findings for the nature of regime response to the role of social media in protest. KEYWORDS: Internet; Media; Protest; Authoritarian; Iran; Turkey; Venezuela; Comparative; Case-Study

scholarly journals PENGARUH INFORMASI KEUANGAN DAN AKSI KORPORASI TERHADAP HARGA SAHAM PERUSAHAAN INDUSTRI DASAR DAN KIMIA TAHUN 2015-2017

2019 ◽  
Vol 12 (2) ◽  
Author(s):  
Veny Veny
Keyword(s):  
Stock Prices ◽  
Stock Price ◽  
Stock Exchange ◽  
Financial Statements ◽  
Financial Ratios ◽  
Return On Assets ◽  
Company Stock ◽  
Earnings Per Share ◽  
Equity Ratio ◽  
Chemical Companies

<div class="WordSection1"><p><strong><em>ABSTRACT:</em></strong><em> This study wants to see the influence of financial information issued by companies, such as financial ratios to changes in company stock prices. The financial ratios examined for their influence on stock prices include: return on assets, earnings per share, dividend per share and debt equity ratio. The population of this study were basic industrial and chemical companies that were listed on the Indonesian stock exchange during 2015-2017, of which 18 basic industry and chemical companies listed during the study period were taken by 18 companies as research samples namely companies that reported financial statements in full, do not have negative earnings, report financial statements using IDR currency and do not do stocksplit during the year of the study.</em></p><p><em>This research was conducted using multiple regression methods to see the effect of return on assets, earnings per share, dividend per share and debt equity ratio to stock prices. From the results of the study it is known that the ratio of return on assets, dividend per share and debt equity ratio has a positive and not significant effect on stock prices, while earnings per share has a significant positive effect on stock prices. With this research, investors are expected to be able to utilize existing financial data to be able to anticipate stock price movements so that investors can benefit and avoid possible losses.</em></p><p><strong><em>Keyword</em></strong><em> : </em><em>Financial Ratio</em>, <em>Return on Assets, Earning Per Share, Dividend Per Share </em>dan <em>Debt Equity Ratio, stock price.</em></p><p> </p><p><strong>ABSTRAK:</strong> Penelitian ini ingin melihat pengaruh dari informasi keuangan yang diterbitkan perusahaan, seperti rasio keuangan terhadap perubahan harga saham perusahaan. Rasio keuangan yang diteliti pengaruhnya terhadap harga saham antara lain: <em>return on assets, earning per share, dividend per share </em>dan <em>debt equity ratio. </em>Populasi dari penelitian ini adalah perusahaan industri dasar dan kimia yang terdaftar pada bursa efek Indonesia selama tahun 2015-2017, dimana dari 55 perusahaan industri dasar dan kimia yang terdaftar selama periode penelitian diambil 18 perusahaan sebagai sampel penelitian yaitu perusahaan yang melaporkan laporan keuangan secara lengkap, tidak memiliki laba negatif, melaporkan laporan keuangan dengan menggunakan mata uang IDR dan tidak melakukan stocksplit selama tahun penelitian.</p><p>Penelitian ini dilakukan dengan menggunakan metode regresi berganda untuk melihat pengaruh dari <em>return on assets, earning per share, dividend per share </em>dan <em>debt equity ratio </em>terhadap harga saham<em>. </em>Dari hasil penelitian diketahui bahwa rasio <em>return on assets, dividend per share </em>dan <em>debt equity ratio </em>berpengaruh positif tidak signifikan terhadap harga saham, sedangkan <em>earning per share </em>berpengaruh positif signifikan terhadap harga saham. Dengan adanya penelitian ini diharapkan investor dapat memanfaatkan data keuangan yang ada untuk dapat mengantisipasi pergerakkan harga saham sehingga investor bisa mendapatkan keuntungan dan menghindari kerugian yang mungkin terjadi.</p><p><strong>Kata Kunci:</strong> Rasio keuangan, <em>Return on Assets, Earning Per Share, Dividend Per Share </em>dan     <em>Debt Equity Ratio, </em>Harga saham</p></div>

scholarly journals Content Analysis of the Movie "Who Killed Captain Alex" by Nabwana I.G.G

2020 ◽  
Vol 8 (2) ◽  
Author(s):  
Mukhamad Kahfi Allutfi
Keyword(s):  
Low Cost ◽  
The Internet ◽  
Observation Data ◽  
Literature Study ◽  
Media Messages ◽  
Analysis Process ◽  
Internet Media ◽  
Keywords Internet ◽  
The Subject ◽  
Text Images

The movie called "Who Killed Captain Alex" is a low-cost action movie produced by Uganda with English subtitles uploaded to the internet. This study aims to figure out the meanings and uses of symbols and visuals used in this movie. The theory in this study was Roland Barthes' Semiotics Theory with a critical paradigm. The subject of this study was the movie "Who Killed Captain Alex". The limitation of this study was denotation, connotation, and myth in the movie. The data collection techniques were done by collecting documentation data, observation data, and literature study. The data analysis focused on text, images, sounds and animation. The analysis process included: data reduction activities, data structuring, and data verification. The result of this study is that the movie "Who Killed Captain Alex" has various meanings denotatively, connotatively, and mythically. The limitation of this study was that it only focused on the pieces of the movie scenes. For further studies, it is suggested that researchers try looking for different fresh themes to study. Keywords: Internet, Media, Messages, Movie

scholarly journals Website and Social Media Usage for Internet Reporting (Case Study at Zakah Managament Organization)

2020 ◽  
Author(s):  
Ahmad Nurkhin ◽  
Kardoyo . ◽  
Muhsin . ◽  
Hasan Mukhibad ◽  
Sumiadji .
Keyword(s):  
Social Media ◽  
Content Analysis ◽  
Qualitative Study ◽  
Financial Reporting ◽  
Product Information ◽  
Financial Information ◽  
State University ◽  
Media Usage ◽  
Keywords Internet

Zakah Management Organization (ZMO) is demanded to improve its transparency and accountability including presenting financial and non-financial information by internet. This study aims to describe and compare the usage of website and social media to report many kinds of information by ZMO at state university in Indonesia. This is descriptive qualitative study. The research object is website and social media of Rumah Amal Salman, Rumah Amal Lazis UNNES and LAZIS UNS. Moreover, the data is collected by observation and documentation method. In addition, the data then analyzed by content analysis. Results show that those ZMO have utilized well both website and social media for internet reporting, especially non-financial information. Website is used to deliver organization profile, product information and other important information that can be useful for donor or muzakki. However, there are two ZMO that have not used website and social media to report their financial state. It is Rumah Amal Lazis UNNES which conducts internet financial reporting but limited to Fund Statement. Furthermore, Facebook and Instagram are considered as social media that mostly used by ZMO. Twitter has not been actively used. In addition, YouTube application has not been maximized. In summary, interaction to muzakki through social media needs to be improved by the ZMO. Keywords: internet reporting, website, social media, facebook, instagram, twitter, ZMO

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