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Diyah Santi HARIYANI,Tri RATNAWATI,Nekky RAHMIYATI 한국유통과학회 2021 The Journal of Asian Finance, Economics and Busine Vol.8 No.7
State-Owned Enterprises (SOEs) are business entities that are owned mainly by the state. Good financial governance (GFG) is as important for SOEs as for the private sector companies. Prudence and GFG can affect the value of the company. This research aims to test the impact of macroeconomics, investment decisions, and financing decisions on prudence, Corporate Social Responsibility Disclosure (CSRD), dividend policy, and company value of SOEs registered on the IDX from 2014–2019. GFG and financing decisions are moderating variables. The population in this study is 16 SOEs listed on the Indonesia Stock Exchange from 2014–2019. The research method is quantitative and uses Partial Least Squares (PLS), which is an approach to Structural Equation Models (SEM) that allows researchers to analyze the relationships simultaneously. The results showed that macroeconomic factors, investment decisions, financing decisions, and prudence directly affect the company’s value. However, CSRD and dividend policy directly do not affect the company’s value. Prudence can mediate the influence of financing decisions on company value. GFG moderates the relationship between prudence and company value. Thus, GFG is key to producing compliant regulatory reports and disclosures. GFG aims at facilitating effective monitoring and efficient control of the business. Its essence lies in fairness and transparency in operations and enhanced disclosures for protecting the interest of different stakeholders.
Event-based White Blood Cell Classification from Nailfold Capillaries
Yuli Sun Hariyani,Cheolsoo Park 대한전자공학회 2022 IEIE Transactions on Smart Processing & Computing Vol.11 No.4
Detecting absorption gaps in a nailfold capillary can be used to quantify an estimation of white blood cells (WBCs). Previously, the absorption gaps in a nailfold capillary were usually measured using a standard camera on a fingernail. However, difficulties arise due to low visibility of the gap, the small size of the capillaries, the high speed of WBC movement, and the lack of contrast between the capillary and its environment/background. To address these issues, an eventbased WBC image is utilized as input data to detect WBC existence in the nailfold. Specifically, we utilize a dynamic vision sensor (DVS) camera, which can detect a change in luminance on a pixel basis and can produce a stream of asynchronous event output at a microsecond temporal resolution. With the event-based WBC dataset, we conduct a classification task using three different machine learning algorithms: k-nearest neighbors, the decision tree, and random forest. The best result is from random forest with 75.51% accuracy. Based on our evaluation, event-based WBC classification is a promising new approach to detecting WBC presence in nailfold capillaries.
End-to-end Convolutional Neural Network Design for Automatic Detection of Influenza Virus
Junghwan Lee,Heesang Eom,Yuli Sun Hariyani,Cheonjung Kim,Yongkyoung Yoo,Jeonghoon Lee,Cheolsoo Park 대한전자공학회 2021 IEIE Transactions on Smart Processing & Computing Vol.10 No.1
Owing to the high mortality rate of influenza diseases, the early examination and accurate detection of the influenza virus are crucial for preventing potential tragedies. This paper reports the design of a highly reliable machine learning classifier for automatic detection of the influenza virus based on an image of its detection kit. Convolutional neural networks (CNNs), currently the most reliable image classifiers, were designed for the images of an influenza detection kit, and their hyperparameters were fine-tuned using an architecture search algorithm, Bayesian optimization, and hyperband (BOHB). With an overall accuracy of 90.14%, the designed and optimized 2DCNNs algorithm successfully separate the influenza virus from normal using the detection kit images.
Quality of Financial Statements in Indonesian Local Governments
Khoirul ASWAR,Meilda WIGUNA,Eka HARIYANI,Ermawati ERMAWATI 한국유통과학회 2021 The Journal of Asian Finance, Economics and Busine Vol.8 No.6
This study aims to analyze the effect of internal control systems, GAS implementation, internal audit, and information technology on the quality of financial statements. Employees from the financial division of SKPD in Mandailing Natal Regency, Indonesia, made up the study’s sample. Mandailing Natal Regency is a district of North Sumatera province that has received a qualified opinion on its financial statements for the past two years, and the agencies in Mandailing Natal Regency were chosen for two reasons: first, they are financial statement users; second, the department in question is SKPD. 112 respondents were accepted and analyzed. The analysis technique applied Structural Equation Modeling. The results show that internal control systems, the implementation of government accounting standards, and information technology had a significant impact on the quality of financial statements. Meanwhile, internal audit had no significant relationship on the quality of financial statements. The findings suggest local government should provide adequate information technology from both equipment and maintenance so that financial report preparation staff is able to utilize this information technology to support the regional government’s financial reporting process. It is up to them to be able to produce reliable, relevant, comparable, and understandable financial statements for users.
Opinion Shopping, Prior Opinion, Audit Quality, Financial Condition, and Going Concern Opinion
Hardi HARDI,Meilda WIGUNA,Eka HARIYANI,Adhitya Agri PUTRA 한국유통과학회 2020 The Journal of Asian Finance, Economics and Busine Vol.7 No.11
Business going concern is an important issue to be addressed since it determines how companies will survive. One indicator of the going concern problem is going concern opinion. The going concern opinion is a result of evaluation of auditors on going concern assumption of financial reporting. This research aims to examine the effect of opinion shopping, prior opinion, audit quality, and financial condition on going concern opinion. Research sample consists of 80 listed manufacturing companies on the Indonesian Stock Exchange surveyed between 2013 and 2017. Analysis data uses logistic regression. Based on the result, prior opinion affects going concern opinion, while opinion shopping, audit quality, and financial condition have no effect on going concern opinion. The significant effect of prior opinion on going concern opinion indicates that auditors consider the evaluation of the previous condition of companies’ concern problematic since going concern is hard to be solved in a short-term period. This research provides recommendations for companies to increase their business ability so going concern problem can be avoided. This research also suggests to auditors to consider prior opinion to issue current opinion since previous companies’ condition can be used as a general picture to initiate the auditing process.
Khoirul ASWAR,Ermawati ERMAWATI,Wirman WIRMAN,Meilda WIGUNA,Eka HARIYANI 한국유통과학회 2021 The Journal of Asian Finance, Economics and Busine Vol.8 No.7
The study seeks to identify the determinants of the adoption of e-commerce by small and medium-sized enterprises (SMEs) in developing countries, in our case, in Indonesia. The aim of this study is to examine the factors influencing e-commerce adoption. This study uses the method of quantitative data collection based on a questionnaire survey of SMEs in Indonesia. The research relies on Regional Project stipulations regarding Business Development in Indonesia, to capture businesses with a range of 5 to 100 employees that are classified as SMEs. This study randomly chose 100 SMEs in Indonesia from the IndoNetwork database. Partial least square (PLS) structural model data processing was used for path coefficients analysis. Structural equation modeling is applied in this study to analyze the determinant factors on the e-commerce adoption. The study findings reveal that four factors, namely, perceived benefits, compatibility, technology readiness, and government support, significantly influence the adoption of e-commerce, whereas customer/supplier pressure does not have influence. So, this study concludes that perceived benefits, compatibility, technology readiness, and government support had a significant and positive relationship with e-commerce adoption. Meanwhile, customer/supplier pressure had no effect on the e-commerce adoption of by Indonesia SMEs.