Jurnal Indonesia Sosial Teknologi (JIST)
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Financial Distress and Earnings Management An Empirical Study of Non-Financial Firms Listed on the Indonesia Stock Exchange
Get PDFThis study examines the relationship between financial distress and earnings management among non-financial firms listed on the Indonesia Stock Exchange during the period 2018–2022. The research employs a quantitative approach using the modified Jones model to measure discretionary accruals, with leverage, firm size, and profitability included as control variables. The findings reveal that profitability has the strongest positive influence on earnings management, indicating that firms with higher profitability are more likely to manipulate earnings to enhance financial results and meet market expectations. Conversely, leverage demonstrates a significant negative effect, suggesting that firms with higher debt levels are less likely to engage in earnings manipulation due to increased creditor scrutiny and financial discipline. Meanwhile, financial distress and firm size have minimal impacts, with their coefficients showing no significant influence on discretionary accruals. These results highlight the importance of profitability and leverage as key drivers of earnings management while suggesting that financial distress and firm size play lesser roles in this context. The study acknowledges limitations, including its focus on non-financial firms in Indonesia, a five-year observation period, and the exclusion of additional factors like governance and macroeconomic conditions. Future research could address these limitations by expanding the dataset, incorporating more variables, and exploring other emerging markets
Vlogger and Brand Credibility Perception: A Systematic Literature Review of Endorsement Effectiveness in Youtube Vlogs
Get PDFThe presence of online celebrities, such as YouTube vloggers, has made online marketing efforts through endorsements even easier. This study analyses the effectiveness of endorsements on YouTube vlogs (video blogs) by assessing the perceived credibility of vloggers and brands. The research was carried out through the systematic literature review method by following various stages in the Preferred Reporting Items for Systematic Review and Meta-Analyses (PRISMA) model. Of the 16 available articles, 4 journal articles were produced, which discussed in detail the effectiveness of endorsements on YouTube vlogs to perceptions of vloggers and brand credibility. The results of this study show that the endorsement's effectiveness is closely related to the vlogger's perceived credibility while also impacting the endorsement product. Overall, understanding the effectiveness of endorsements on YouTube vlogs can help companies choose the right vloggers and achieve marketing success
The Fundamental Position Of Lex Posterior Derogat Legi Priori in the Conflict of Norms Against the Rights of Holders of The Right to Justice
Get PDFThe principle as a fundamental rule is the background of the legal system, starting from the formulation and formation of laws and regulations to the enforcement of the regulations in question. Legal principles are a very important element in the formation of laws and regulations. Violation of norms shows a tendency to violate principles, and the elimination of norms will impact the tendency to eliminate principles. The methods used are the conceptual approach and the statute approach. The data sources used are secondary data that researchers can obtain from literature studies in the form of books, records, newspapers, journals, and other documents that can be used in this study. Secondary data consists of primary legal materials, secondary legal materials, and tertiary legal materials. Research results: (1) The position of the lex posterior derogat legi priori principle cannot be placed as a basis for overcoming the conflict of norms between UUK-PKPU and UUHT. (2) Resolution of norm conflicts between UUK-PKPU and UUHT can be done through a harmonisation approach of the two laws through the legislative process in the DPR. The bankruptcy process shows a conflict arising between UUK-PKPU and UUHT because the holder of the dependent right should still be authorised to exercise all his rights even though the grantor of the dependent right is declared bankrupt by article 21 of the Law. In contrast, Article 56 paragraph (1) suspends the rights of creditors of the holder of the 'dependent right'. To overcome the conflict of norms, it should be understood that the principle of lex posterior derogat legi priori means that the new norms/rules of law perfect the enforceability of the old norms/rules of law in the same legal regim
Transformation of Print Media Management Into Online Media (Case Study on Bengkulu Ekspress Daily Media)
Get PDFThis study examines the management transformation process carried out by print media in switching to online media platforms. The research focuses on understanding media management carried out by print media in adapting information technology and its content into the online realm. Qualitative research methods were used, including an in-depth interview with the editor-in-chief of Media Harian Bengkulu Ekspress, which has transformed into online media. Data analysis was carried out to determine the management changes made by the Bengkulu Ekspress Daily media when switching to online media. The results highlight the transformation of media management of Bengkulu Ekspress Daily, starting from the formation of a special team that handles this online media itself, changes in news language that follow the tastes of the community, adjustments to the layout on the web, and interaction with readers through communication media. The implications of this transformation show significant changes in business models as well as increased reader engagement through online platform
The Effect of Social Media Content Exposure on the Health Literacy of Followers @halodoc
Get PDFCurrently, content about health is an interesting thing on social media Instagram and TikTok, because in addition to being entertaining it is also an information. Halodoc Instagram plays an active role in routinely communicating health information to its users, with content divided into four pillars, namely product knowledge, tips and tricks, health facts, and inspirations. TikTok Halodoc also actively provides content about health involving general practitioners and specialists. The content exposure provided by the @halodoc social media account is very attached to health information, so that it can encourage people, especially its followers, to carry out health literacy activities easily. Health literacy is done by accessing and reading so as to increase knowledge about health. This study examines the effect of exposure to social media content on the health literacy of @halodoc followers. The purpose of this study was to determine how much influence social media content exposure has on the health literacy of @halodoc followers. The method used in this research is quantitative method using a survey or questionnaire. Sampling using non-probility sampling method with accidental sampling of 100 respondents who are followers or followers of Instagram and TikTok social media @halodoc. Based on the research results on the normality test, this study is normally distributed. In the partial hypothesis test (t test), this study found a significant effect of exposure to social media content on the health literacy of @halodoc followers with a value of 54.1%. While the remaining 45.9% is influenced by other factors outside this research model
Web-Based Monitoring and Synchronization of Lecturers SKS Information System (Case Study of Muhammadiyah University Cirebon)
Get PDFInstitutions of higher education are increasingly embracing technology to enhance administrative processes and improve efficiency. This study presents a case study conducted at Muhammadiyah University Cirebon, focusing on the development and implementation of a web-based monitoring and synchronization system for lecturer SKS (Sistem Kredit Semester) information. The system aims to streamline the process of monitoring lecturer workload and credit distribution, thereby optimizing academic resource allocation. Through a combination of qualitative and quantitative research methods, including interviews, surveys, and system evaluation, this study examines the effectiveness and user satisfaction of the implemented system. Findings indicate significant improvements in administrative efficiency, transparency, and data accuracy. Moreover, feedback from users demonstrates a high level of satisfaction with the system's usability and functionality. The study contributes to the body of knowledge on the application of web-based systems in academic institutions and provides insights for similar implementations in other contexts
Development of a Flipbook-Based Digital Pocketbook on Environmental Pollution Material on the Critical and Creative Thinking Skills of Class VII Students at SMPN 1 Sojol Utara
Get PDFThis study aims to develop and see the effectiveness of flipbook-based digital pocketbooks on environmental pollution material on the critical and creative thinking skills of grade VII students at SMPN 1 Sojol Utara. The method used in this research is research and development (Research and Development) with 4D instructional design. This research was conducted on grade VII students at SMPN 1 Sojol Utara totaling 40 students. The results of this study showed that: (1) The flipbook-based digital pocket book developed obtained a percentage of 86.96% of the very valid category and for media practicality obtained a percentage of 80% of the practical category for use in science learning, critical thinking skills obtained a value of 70.83% in the critical thinking category (2) The ability to think creatively obtained a score of 84.37% with the category of creative thinking (3) The effectiveness of the book The flipbook-based digital pocket developed is very effective in improving students' critical thinking skills with an effect size value of 1.95 very large categories, (4) The effectiveness of the flipbook-based digital pocketbook developed is very effective in improving students' creative thinking skills with an effect size valueThe 1.95 categories are huge. Based on the results of the development that has been carried out, flipbook-based digital pocketbooks can be a learning medium that can improve students' critical and creative thinking skills in science learning
Online Profitability Exposure, Firm Value, Along With Monitoring Of The Environment
Get PDFThe overall market value of all the issued shares of the firm is its enterprise value. Incredibly, one amount of financiers have the cash for reimbursement to purchase all or a portion of the firm, and it is based on a book worth to a business's assets and liabilities. Enterprise worth may be calculated using a variety of methods, and the approach you use will often count on the particulars of your business and the assessment's goal. With sustainability reporting serving as a mediator factor, Its goal aims to ascertain how Internet financial performance and sustainability reporting impact corporate value. 33 businesses operating in the mining and industrial sectors between 2020 and 2022 make up the study's sample. The financial and sustainability reports of such firms provided the data for our investigation. The results demonstrate sustainability regarding monetary results in terms of the Internet
Analysis of the Application of Ferrosement Method to Earthquake-Resistant Houses Affects Cost
Get PDFIn the context of building earthquake-resistant houses, the use of ferrosement technology can be an effective solution to face unique environmental challenges. The sustainability, strength, and earthquake resistance provided by ferrosement make it an attractive option in an effort to improve the quality and safety of buildings in areas prone to earthquakes. This study will use a comparative method to analyze the cost needs of building earthquake-resistant houses using Ferromen technology. The total cost of materials for ferrosemen houses with type 7 x 6 amounted to 69,783,571,131. The use of ferrrosemen technology in home construction offers significant cost efficiency potential compared to traditional construction methods. This is mainly because the raw materials used in fermenting, such as local soil and fiber, are generally more affordable and widely available. 2. Focus on Strength Ferrocement technology focuses strength on the foundation of the house which uses an inverted T foundation with woven concrete iron, which is much stronger than the river stone foundation. Although further research and local adaptation are still needed, the use of ferrrosement technology is promising as a more economical alternative in house construction. This can be a sustainable solution to improve access to affordable housing for people in various regions, especially in developing countries. However, it is important to consider factors such as soil conditions, climate, and availability of local resources in effectively implementing this technology
The Effect of Premium Service Music Streaming Towards Consumer Satisfaction of Z Generation in Jakarta
Get PDFThe development of the internet and technology affects many aspects of life, such as the need to listen to music. To fulfill this need, new technology presents music streaming to make it easier for people to listen to music. Music streaming provides premium services to give users advantages when streaming music. The availability of premium service is expected to increase consumers’ satisfaction. This research aimed to identify premium service's effect on consumer satisfaction. This research used a quantitative method and a descriptive approach. This research sample was 100 Gen Z people in Jakarta, and music streaming was used. The data will be analyzed by using SPSS. The findings of this research showed the effect of premium service music streaming on consumer satisfaction of the Z generation with t value ≥ t table, and the result was 3.414 ≥ 1.664