Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal Universitas Muhammadiyah Yogyakarta Undergraduate Conference Proceeding
Maiziah Azka Nurhakim
Information System, School of Industrial Engineering, Telkom University, Bandung, Indonesia, 40257
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Public Health Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
IT VALUE ESTIMATION USING PARTIAL ADJUSTMENT VALUATION WITH MVA DYNAMIC FACTOR Maiziah Azka Nurhakim; Lukman Abdurrahman; Rokhman Fauzi
Proceedings University of Muhammadiyah Yogyakarta Undergraduate Conference Vol. 1 No. 2 (2021): Engaging Youth in Community Development to Strengthen Nation's Welfare
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (652.059 KB)

Abstract

This paper discusses the substance of the value of IT in an IT-based company, namely PT. Telkom Indonesia. IT value is a value in financial benefits when capital expenditures include IT factors compared with capital expenditures that do not include IT. Nowadays, IT has become a business enabler that can improve the performance of business organizations efficiently and effectively in the company. The method used in this study is Partial Adjustment Valuation (PAV), which states that changes in output that occur in the production process are usually not exactly the desired one, so a Speed of Adjustment coefficient is needed to bridge the desired output with the actual output. This paper uses Dynamic Speed of Adjustment to calculate the fluctuates in IT values and the Market Value Added (MVA) factor to measure its dynamics. This study uses two calculation models: a three-factor model (K, L, and I) and a two-factor model (K and L) to prove the benefits of the IT value within a company. These measurements are split into two units: the currency unit (Performance Value) and the ratio unit (Performance Ratio). This paper leads to an understanding that the value of IT is real in improving business performance and refutes the paradox that states there is no relationship between IT investment and the size of the profits received by the company. Thus, the results of this study are open to studies that discuss the value of IT to develop further.
Co-Authors Lukman Abdurrahman Rokhman Fauzi