Pemerintah telah menyediakan skema kepesertaaan Penerima Bantuan Iuran (PBI) bagi 135 juta masyarakat miskin dan hampir miskin sebagai perlindungan agar mereka terhindar dari pengeluaran kesehatan yang tinggi dan memiskinkan. Melihat besarnya cakupan peserta yang mencapai 60 persen dari total peserta Jaminan Kesehatan Nasional (JKN), maka perlu adanya evaluasi dalam penetapannya. Studi ini meng…
This internship report discusses the evaluation of audit procedures performed by KAP CBD on the sales of PT XX for the period ended 31 December 2021. PT XX is a company engaged in the sales of agricultural products. The audit procedure which will be the object of evaluation is test of details in the form of vouching to test the occurrence and accuracy assertion. In this procedure, the writer vo…
Often, signaling research in the strategy and economics literature postulates the existence of an ostensible signal and then empirically tests its veracity, utilizing cross-sectional data. We argue that this static approach does not allow researchers to fully incorporate the concept of equilibrium in their analysis, thereby potentially violating a key axiom of signaling theory. We propose that …
The study examined analyst forecasts of 26 macroeconomic statistics for August 1998 through March 2007. The four research questions were, (1) Does forecast accuracy persist? (2) What are the determinants of such persistence? (3) Do analysts who exhibit these characteristics make more accurate forecasts than the simple consensus? (4) Is a "smart" consensus that is based on individuals exhibiting…
We develop a model of inferential vicarious learning that explicates how firms can learn whether to adopt a practice whose value varies across organizations. We first theorize how firms can infer this variation from samples of adopters, nonadopters, abandoners, and nonabandoners. Surprisingly, incomplete samples may allow more accurate inferences than complete ones. We then propose how firms, e…
A problem that occurs frequently in direct marketing is the prediction of the value of a discretizing function of a response variable. For example, to target consumers for a coupon mailing, a retail chain may want to predict whether a prospective customer?s grocery expenditures exceed a predetermined threshold. The current approach to this prediction problem is to model the response variable an…
Because most conjoint studies are conducted in hypothetical situations with no consumption consequences for the participants, the extent to which the studies are able to uncover "true" consumer preference structures is questionable. Experimental economics literature, with its emphasis on incentive alignment and hypothetical bias, suggests that more realistic incentive-aligned studies result in …
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Penelitian ini bertujuan untuk mengetahui manfaat laporan analis sekuritas dan dampaknya terhadap price informativeness saham. Akurasi informasi dalam Japoran analis sekuritas seharusnya mempengaruhi manfaat yang akan diperoleh. Manfaat laporan analis sekuritas dibedakan menjadi manfaat bagi informed investor (pihak yang memiliki informasi) dan manfaat bagi inves…
Penelitian ini bertujuan menganalisis penggunaan Sistem Informasi Pengelolaan Keuangan Daerah (SIPKD) yang digunakan oleh Pemerintah Provinsi Daerah Khusus Ibukota Jakarta menggunakan variabel penerapan sistem informasi berbasis komputer menurut Bodnar dan Hopwood (2000). Penelitian dilakukan dengan mengambil sampel lima buah dinas Pemerintah Provinsi Daerah Khusus Ibukota Jakarta yang memiliki…