This study was aimed at identifying university’s disclosure about their management through their websites. Completeness of information in this report should be made to improve transparency of information. This study was conducted through observation on the website and data collection on relevant regulations and literature studies to support this research. This study used 50 universities as samples. The sample selection used was purposive sampling method. The ten domains studied included identity, tridharma, governance, academics, public recognition, actuality, accessibility, stakeholders, internal facilities, and external facilities. The results show that the university website from Java region disclose more adequate than outside Java. While based on accreditation, universities with “A” accreditation disclose more adequate compared to “B” accreditation. Based on the type, State Universities disclose more adequate than private universities. Conclusions of this study, there are many universities that do not fully disclose the information on their website. And this should be a concern for every university and regulator.Transparansi Pengelolaan PERGURUAN TINGGI melalui Penyajian Informasi pada Situs webPenelitian ini bertujuan untuk mengamati transparansi perguruan tinggi (PT) mengenai pengelolaan operasinya melalui situs web. Kelengkapan informasi pelaporan ini perlu diperhatikan untuk meningkatkan transparansi informasi. Penelitian deskriptif dilakukan melalui observasi pada situs web dan pengumpulan data atas regulasi yang relevan serta studi literatur untuk mendukung penelitian. Penelitian ini menggunakan 50 PT sebagai sampel. Pemilihan sampel menggunakan purposive sampling method. Sepuluh domain yang diteliti mencakup identitas, tridharma, tata kelola, akademik, pengakuan publik, aktualitas, aksesibilitas, stakeholders, fasilitas internal, dan fasilitas eksternal. Hasil penelitian menunjukkan bahwa situs web Perguruan Tinggi yang berasal dari wilayah Jawa mengungkapkan lebih memadai dibandingkan dengan wilayah di luar Jawa. Adapun berdasarkan akreditasi, Perguruan Tinggi yang memiliki akreditasi “A” mengungkapkan lebih memadai dibandingkan dengan yang memiliki akreditasi “B”. Berdasarkan jenisnya Perguruan Tinggi negeri memiliki kelengkapan informasi lebih memadai dibandingkan Perguruan Tinggi swasta. Kesimpulan penelitian ini, masih terdapat banyak Perguruan Tinggi yang tidak mengungkapan secara lengkap informasi pada situs web, dan semestinya menjadi perhatian bagi setiap Perguruan Tinggi dan juga regulator.
This study aims to analyze the implementation of tasks separation associating with analysis of personality. The object in this study consists of organizational structure and job description of employees in a credit department at one of the banks in Indonesia. This research uses a descriptive method that designed to collect data that describes characteristics of an interesting variable in a certain situation. Data collection consists of literature studies and field research and specific techniques that developed from field research including interviews, questionnaire collection, and field observation. The results show that placement of employees related to functions separation at Relationship Banking Officer unit in credit department does not meet management expectations. This unit has too many employees with various personality types and different respond to risks. Meanwhile, the employee placement at Account Officer unit in credit department has met the management expectation as well as the employee placement at Administration Staff Credit unit. It can be concluded that the procedure of function separation in credit department has been done in accordance with the criteria of the management.
Objective – The role of Indonesia Regional Development Bank (RDB) as an agent of development in each specific operational area is expected to give a significant contribution to regional economics. The Transformation Program in Indonesian RDB started since 2015 is created to optimize the RDB’s role. This study is aimed to gain some description about the level of information quality in Indonesian RDB, to obtain real situation on the implementation of Transformation Program in Indonesian RDB, and to test whether the high-quality information will accelerate the implementation of Transformation Program in Indonesian RDB.Design/methodology – The study was conducted using data from the annual report of Indonesian RDBs and additional in-depth interview with RDB practitioners. The technique of purposive sampling is used in this study with the data availability criteria. The statistic analysis uses multiple regression with t-test and F-test to test the influence of information quality and some control variables on the implementation of Transformation Program in Indonesian RDB. Results – The Indonesian RDBs’ quality of information still cannot be perceived at a high level. The implementation of Transformation Program in Indonesian RDBs has already run in the first phase of foundation building with various obstacles. The high-quality information produced by financial reporting of RDB is proven can accelerate the implementation of Transformation Program in Indonesian RDBs. Research limitations/implications – The theoretical contribution of this study is giving empirical evidence that the information quality accelerates the implementation of Transformation Program in Indonesian RDB. The managerial implication is that Indonesian RDBs must improve their financial reporting system and create some innovations for the successful Transformation Program. The main limitation of this research is the limited scope of study. It is recommended to make further relevant research on the same issue in a wider context to get more enriched findings.Novelty/Originality – The area of implementation of Transformation Program in Indonesian RDBs has been insufficiently examined currently. Thus, this study contributes to this area by examining whether high-quality information produced by financial reporting will accelerate the implementation of Transformation Program in Indonesian RDB.Keywords Information Quality, Financial Reporting, Banking Transformation.
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