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Information Asymmetry, Group Cohesiveness, and Budgetary Slack: A Moderating Effect of Budgetary Participation Jalaluddin Jalaluddin; Juanda Juanda; Lia Utami
Journal of Accounting Research, Organization and Economics Vol 3, No 1 (2020): JAROE, Vol.3 No.1 April 2020
Publisher : Universitas Syiah Kuala

Objective – The purpose of this study is to examine whether information asymmetry and group cohesiveness affect budgetary slack with budgetary participation as a moderating variable. Design/methodology – This research was conducted in a public hospital in Banda Aceh, Indonesia. This study uses primary data in the form of questionnaire which were filled by 38 respondents who were involved in the hospital budgeting process. The samples are selected through simple random sampling methods. The Moderated Regression Analysis (MRA) was utilized to analyze the data. Results – The result of this study shows that partially information asymmetry and group cohesiveness influence budgetary slack at a public hospital in Banda Aceh, Indonesia. By using moderated regression analysis with interaction test, the budgetary participation is able to moderate information asymmetry and group cohesiveness towards budgetary slack at a public hospital in Banda Aceh.

Ownership Concentration and Firm Performance in Indonesia Juanda Juanda
Journal of Accounting Research, Organization and Economics Vol 1, No 2 (2018): JAROE, Vol.1 No.2 December 2018
Publisher : Universitas Syiah Kuala

AbstractObjective – The study aim to investigate the effect of ownership concentration on the financial performance of firms listed in the Indonesian Stock Exchange from 2008 to 2012. Design/methodology – Data for the study were collected from the Indonesia Stock Exchange on or prior to 2 January 2008 and remain listed until 31 December 2012. The population is 140 industrial and manufacturing companies listed on the Indonesia Stock Exchange. But, there are only 43 companies meet the sampling criteria. To investigate the influence of ownership concentration on firm performance in Indonesia, multiple linear regression method was performed. Results – The results of this study is the ownership concentration positively and significantly influences firm performance in Indonesia and it acts as a substitute for shareholder protection. Research limitations/implications – The samples are only collected from manufacturing industry and does not take into account the shareholder identity. It is quite possible that shareholder identity influences the relationship between ownership concentration and firm performance. Therefore, future researchers are advised to take into account the shareholder identity so that it becomes clear whether shareholder identity indeed has an effect on such relationship.

Ownership Concentration and Firm Performance in Indonesia Juanda Juanda
Journal of Accounting Research, Organization and Economics Vol 1, No 2 (2018): JAROE, Vol.1 No.2 December 2018
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v1i2.11609

AbstractObjective – The study aim to investigate the effect of ownership concentration on the financial performance of firms listed in the Indonesian Stock Exchange from 2008 to 2012. Design/methodology – Data for the study were collected from the Indonesia Stock Exchange on or prior to 2 January 2008 and remain listed until 31 December 2012. The population is 140 industrial and manufacturing companies listed on the Indonesia Stock Exchange. But, there are only 43 companies meet the sampling criteria. To investigate the influence of ownership concentration on firm performance in Indonesia, multiple linear regression method was performed. Results – The results of this study is the ownership concentration positively and significantly influences firm performance in Indonesia and it acts as a substitute for shareholder protection. Research limitations/implications – The samples are only collected from manufacturing industry and does not take into account the shareholder identity. It is quite possible that shareholder identity influences the relationship between ownership concentration and firm performance. Therefore, future researchers are advised to take into account the shareholder identity so that it becomes clear whether shareholder identity indeed has an effect on such relationship.

Information Asymmetry, Group Cohesiveness, and Budgetary Slack: A Moderating Effect of Budgetary Participation Jalaluddin Jalaluddin; Juanda Juanda; Lia Utami
Journal of Accounting Research, Organization and Economics Vol 3, No 1 (2020): JAROE, Vol.3 No.1 April 2020
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v3i1.15931

Objective – The purpose of this study is to examine whether information asymmetry and group cohesiveness affect budgetary slack with budgetary participation as a moderating variable. Design/methodology – This research was conducted in a public hospital in Banda Aceh, Indonesia. This study uses primary data in the form of questionnaire which were filled by 38 respondents who were involved in the hospital budgeting process. The samples are selected through simple random sampling methods. The Moderated Regression Analysis (MRA) was utilized to analyze the data. Results – The result of this study shows that partially information asymmetry and group cohesiveness influence budgetary slack at a public hospital in Banda Aceh, Indonesia. By using moderated regression analysis with interaction test, the budgetary participation is able to moderate information asymmetry and group cohesiveness towards budgetary slack at a public hospital in Banda Aceh.

Design and Examination of Yogurt Maker Machine with Sensor Temperature DS18B20 Dewi Yunita; Alfi Syahri Nurazis; Juanda Juanda; Indera Sakti Nasution; Satriana Satriana
Jurnal Teknik Pertanian Lampung (Journal of Agricultural Engineering) Vol 13, No 1 (2024): March 2024
Publisher : The University of Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jtep-l.v13i1.250-259

Many commercial yogurt brands do not have a minimum total lactic acid bacteria count (107 CFU/g) due to long distribution with inappropriate storage condition. This leads local producers to produce yogurt. However, commercial yogurt maker machines commonly have a low capacity of 0.5 to 2 L. This study aims to design a yogurt maker machine with a capacity of 15 L with a temperature setting of 37 – 45 ℃. The design and flow system were conducted by arranging the electronic components consisting of 5V 4 channel relay, ESP32 module, DS18B20 temperature sensor, RTC, 12V fan (along with 12 VDC connecting components), 220V heater, 20×4 LCD and plugs (adapter) 220 VAC cable. The yogurt maker machine was evaluated for accuracy of temperature readings (DS18B20 sensor and thermometer), response to incubation time and plain yogurt making. The T-Test was used to compare the differences between the two types of sensors measuring instruments. The results showed that the accuracy of temperature readings using the DS18B20 sensor was better than a thermometer, with a distance scale of 0.35-0.75 ℃ (P-value ≤ 0.05). Temperature testing using milk can be carried out with a temperature range of 37-45 ℃ for 12 h. Keywords: DS18B20, Temperature, Yogurt maker machine, Sensors

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