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Digital Culture as a Moderating Factor in Increasing Digital Literacy Achmad Tavip Junaedi; Nicholas Renaldo; Indri Yovita; Kristy Veronica; Sudarno Sudarno
Reflection: Education and Pedagogical Insights Vol. 1 No. 3 (2023): Reflection: Education and Pedagogical Insights
Publisher : First Ciera Publisher

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Abstract

This research aims to develop a measurement of digital culture as a moderating factor in increasing digital literacy. By using an interdisciplinary approach that combines the concepts of digital literacy and digital culture, this research contributes to the understanding of how digital culture can influence the effectiveness of digital literacy programs. Literary studies provide a theoretical foundation for identifying key dimensions of digital literacy and digital culture. Based on literature findings, a measurement instrument was developed and validated to measure digital cultural norms, values, and practices that moderate digital literacy. Data was collected through surveys from a sample of respondents covering a variety of cultural backgrounds. Data analysis using statistical methods reveals that digital culture has a significant impact in moderating the relationship between digital literacy and other variables that influence technology mastery. The conclusion of this research emphasizes the importance of considering digital culture in digital literacy development programs. Methodological limitations and suggestions for future research are also identified. This research paves the way for a deeper understanding of the complexity of the relationship between digital literacy and digital culture, with practical applications for developing more effective digital literacy strategies in an increasingly technologically connected society.
Tri Hita Karana Philosophy in Ethical Leadership of Village Credit Institutions I Gusti Ayu Asri Pramesti; Nicholas Renaldo
Nexus Synergy: A Business Perspective Vol. 1 No. 2 (2023): Nexus Synergy: A Business Perspective
Publisher : First Ciera Publisher

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Abstract

Bali has several institutions based on cultural values, traditions and customs. Tri Hita Karana is a basic concept used by indigenous people in Bali as a guide in living life. The concept of Tri Hita Karana is also a foundation in organizations, one of which is the Village Credit Institution (LPD) in Bali. The Village Credit Institution is an institution formed by the village that functions to manage village finances with the aim of improving welfare. The success of LPD cannot be separated from the ethical role of the leaders. This article aims to provide an understanding of the philosophy of Tri Hita Karana in ethical leadership from the perspective of the philosophy of science ontology, epistemology, and axiology.
The Use of ANOVA in Comparative Analysis of Exchange Rates in Indonesia Nicholas Renaldo; Rodle Vomizon; Diaz Othman Nuonnad; Nitram Okšav; Rajah Abdulqadir Hilas
Nexus Synergy: A Business Perspective Vol. 1 No. 2 (2023): Nexus Synergy: A Business Perspective
Publisher : First Ciera Publisher

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Abstract

The aim of research regarding the use of Analysis of Variance (ANOVA) in comparative analysis of exchange rates in Indonesia is to analyze differences in foreign currency exchange rates. This research uses ANOVA analysis to determine differences in exchange rates in Indonesia. The research results show that the calculated F value is less than the F table, showing that the difference between the groups is not statistically significant. In the context of foreign currency at BCA, BI, BNI, and KMK, based on the analysis results, there is no significant difference between the foreign currency exchange rates at these banks. It is hoped that future research can use other methods to measure exchange rate differences more precisely, such as Two Way ANOVA or other statistical methods.
Pengaruh Good Corporate Governance dan Firm Growth terhadap Manajemen Laba Fadrul Fadrul; Alfred Yang; Sarli Rahman; Nicholas Renaldo; Suharti Suharti
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 2: Januari 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i2.2919

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis bagaimana pengaruh good corporate governance dan firm growth terhadap manajemen laba. Populasi dalam penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di BEI periode 2018-2022 berjumlah 44 perusahaan dengan jumlah sampel yang digunakan sebanyak 35 perusahaan. Teknik analisis data menggunakan path analysis dengan bantuan aplikasi Smart PLS. Hasil menunjukkan bahwa firm growth berpengaruh negatif signifikan terhadap manajemen laba, sedangkan kepemilikan institusional, dewan direksi, komisaris independent dan kepemilikan manajerial berpengaruh negatif tidak signifikan terhadap manajemen laba.
IMPROVING INTERNAL AUDIT QUALITY THROUGH SELF EFFICACY AND PROFESSIONAL ETHICS WITH TOP MANAGEMENT SUPPORT AS A MODERATION VARIABLE Tuti Dharmawati; Asri Ady Bakri; Endah Prawesti Ningrum; Mahdi Mahdi; Nicholas Renaldo
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 3 (2023): IJEBAR, VOL. 07 ISSUE 03, SEPTEMBER 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i3.10642

Abstract

This research aims to empirically analyze Internal Audit Quality Improvement through Self Efficacy and Professional Ethics with Top Management Support as a Moderating Variable. The population in this study are all auditors who work for state-owned banks in the DKI Jakarta area. Sampling was carried out by using purposive sampling method and the number of samples was 82 respondents. The primary data collection method used is the questionnaire method. Data were analyzed using the Moderated Regression Analysis (MRA) technique. The research results show that 1) Self efficacy has a significant effect on audit quality, 2) Professional ethics has a significant effect on audit quality, 3) Self efficacy and professional ethics have a significant effect on audit quality, 4) Top management support moderates the relationship between self efficacy and audit quality, and 5) Top management support moderates the relationship between professional ethics and audit quality . These findings reveal that if a company wants to improve the quality of internal audits, the company must also improve self-efficacy, professional ethics and top management support.