Dampak Implementasi XBRL terhadap Risiko Informasi

This study aims to determine the impact of the implementation of XBRL on information risk for corporate financial reporting. The population in this study were all manufacturing companies listed on the IDX from 2012 to 2017. The samples in this study were obtained by purposive sampling method with the criteria (1) Manufacturing companies listed on the IDX in 2012 to 2017 (2) Having complete research data. The sample used in this study amounted to 84 companies registered in IDX in 2012 to 2017. Data analysis technique used multiple regression analysis to see the effect of XBRL implementation on information risk with company size and leverage as control variables. The results of this study indicate that the implementation of XBRL has a significant negative effect on information risk; Firm size and corporate action have a significant positive effect on information risk and leverage has a significant negative effect on information risk.  Financial reports that use XBRL will reduce information risk so it can help stakeholders to make a good quality business decisions

Method of Information Security Risk Analysis for Virtualized System

The growth of usage of Information Technology (IT) in daily operations of enterprises causes the value and the vulnerability of information to be at the peak of interest. Moreover, distributed computing revolutionized the out-sourcing of computing functions, thus allowing flexible IT solutions. Since the concept of information goes beyond the traditional text documents, reaching manufacturing, machine control, and, to a certain extent – reasoning – it is a great responsibility to maintain appropriate information security. Information Security (IS) risk analysis and maintenance require extensive knowledge about the possessed assets as well as the technologies behind them, to recognize the threats and vulnerabilities the infrastructure is facing. A way of formal description of the infrastructure – the Enterprise Architecture (EA) – offers a multiperspective view of the whole enterprise, linking together business processes as well as the infrastructure. Several IS risk analysis solutions based on the EA exist. However, lack of methods of IS risk analysis for virtualization technologies complicates the procedure, thus leading to reduced availability of such analysis. The dissertation consists of an introduction, three main chapters and general conclusions. The first chapter introduces the problem of information security risk analysis and its’ automation. Moreover, state-of-the-art methodologies and their implementations for automated information security risk analysis are discussed. The second chapter proposes a novel method for risk analysis of virtualization components based on the most recent data, including threat classification and specification, control means and metrics of the impact. The third chapter presents an experimental evaluation of the proposed method, implementing it to the Cyber Security Modeling Language (CySeMoL) and comparing the analysis results to well-calibrated expert knowledge. It was concluded that the automation of virtualization solution risk analysis provides sufficient data for adjustment and implementation of security controls to maintain optimum security level

Holistic Risk Assessment of Surface Water Contamination by Naturally Occurring Radioactive Material in Oil Produced Water from the Bakken Shale

The risks to the environment and human health due to hydraulic fracturing (HF) in onshore unconventional oil and gas (O&G) development have been studied in the past but results are inconclusive. A common shortcoming in previous studies is the absence of social risk perception and awareness analysis. This thesis research proposes the combination of statistical methods to analyze risks to human health due to improper management of produced water, the major by-product of HF. This study focuses on the Bakken Shale located in North Dakota. A risk assessment of radium-226 was performed from a technical perspective only. A second assessment, focused on lead-210, combined technical analysis with risk perception and awareness of ND residents. Results indicate that the latter offers more holistic information that could greatly contribute to the mitigation of risks in O&G development by creation and implementation of standards and regulations that consider technical and social aspects.Civil and Environmental Engineering Department; North Dakota Water Resources Research Institute Fellowship program; Industrial and Manufacturing Engineering Department; College of Engineerin

Project risk management and its application into the automotive manufacturing industry: executive summary

In today's competitive environment, there is a continual need for organisations to invest substantial amounts of resource into the development and manufacture of products and processes, and Automotive Manufacturing Organisations are no exception to this. However, if the success rate of the projects undertaken by these organisations could be increased, then the level of resources invested in these projects could potentially be reduced. The management of risk offers a method through which the success rate of projects can be increased. However, as yet, many organisations within the Automotive Manufacturing Sector have not undertaken to integrate a rigorous method of managing the risks to their projects. This work focuses on the development and implementation of a project Risk Management Methodology into the Automotive Manufacturing Industry. The methodology was developed from a rigorous examination into the use of project and risk management into the Automotive Manufacturing Industry, as well as an investigation of risk management and project risk management processes within both the industrial and academic domains. Therefore, the Risk Management Methodology was designed to fit the needs of the users within the Automotive Manufacturing Industry, and as such, is compatible with the project management methods used within this industrial sector. The deliverables of the Risk Management Methodology were compared to 9 risk management processes and were found to give additional benefits to these processes. These were identified as the realisation of quality benefits, improvements to the technology and changes to working practices from reactive to pro-active management, which indicate that the Risk Management Methodology is more suited to Automotive Manufacturing Organisations than the other risk management processes. The Risk Management Methodology is a cyclic process, consisting of 5 stages; identification, assessment, analysis, reduction and/or mitigation and monitoring of the risks. Various tools have been developed as part of the Risk Management Methodology. They are the Front-End Assessment Tool to determine if there is a potential need to use the Risk Management Methodology, a Risk Register Database System to document the identified risks irrespective of geographical location, and the Risk Assessment Tool to enable the level of risk within the project to be reported. In addition to this, a Tracking Tool for Research and Technology Projects, based on the requirements of Rover's Technology Strategy Team, was developed to enable the probability of success of technology projects to be determined and tracked throughout their lifespan. The application of the Risk Management Methodology into 7 projects within the Rover/BMW group enabled the methods through which the assessment of the risks as well as the use of numbers within the tools themselves to be critiqued, as well as benefits of the use of the methodology and the tools to be ascertained. What was determined from its implementation was that it enabled the risks to be made visible through their identification, assessment, analysis and management. Deviations from the proposed plan could be identified, and an effort made to reduce and/or mitigate against the effects of the risks. In addition, the decision making process was improved, through increasing the amount of relevant information within the project and that there was identified a change in the working practices of the individuals and teams, from reactive, firefighting to pro-active management of the project. In conclusion, the Risk Management Methodology and its associated tools and techniques provides the means by which the risks and potential problems within projects in the Automotive Manufacturing Sector can be actively managed and as such, enables the projects to be completed successfully

Implementing intelligent asset management systems (IAMS) within an industry 4.0 manufacturing environment

9th IFAC Conference on Manufacturing Modelling, Management and Control, MIM 2019; Berlin; Germany; 28 August 2019 through 30 August 2019. Publicado en IFAC-PapersOnLine 52(13), p. 2488-2493This paper aims to define the different considerations and results obtained in the implementation in an Intelligent Maintenance System of a laboratory designed based on basic concepts of Industry 4.0. The Intelligent Maintenance System uses asset monitoring techniques that allow, on-line digital modelling and automatic decision making. The three fundamental premises used for the development of the management system are the structuring of information, value identification and risk management

AHP-TOPSIS integration extended with Pythagorean fuzzy sets for information security risk analysis

Risk analysis (RA) contains several methodologies that object to ensure the protection and safety of occupational stakeholders. Multi attribute decision-making (MADM) is one of the most important RA methodologies that is applied to several areas from manufacturing to information technology. With the widespread use of computer networks and the Internet, information security has become very important. Information security is vital as institutions are mostly dependent on information, technology, and systems. This requires a comprehensive and effective implementation of information security RA. Analytic hierarchy process (AHP) and technique for order preference by similarity to ideal solution (TOPSIS) are commonly used MADM methods and recently used for RA. In this study, a new RA methodology is proposed based on AHP-TOPSIS integration extended with Pythagorean fuzzy sets. AHP strengthened by interval-valued Pythagorean fuzzy numbers is used to weigh risk parameters with expert judgment. Then, TOPSIS with Pythagorean fuzzy numbers is used to prioritize previously identified risks. A comparison of the proposed approach with three approaches (classical RA method, Pythagorean fuzzy VIKOR and Pythagorean fuzzy MOORA) is also provided. To illustrate the feasibility and practicality of the proposed approach, a case study for information security RA in corrugated cardboard sector is executed.No sponso

Implementation of virtual manufacturing by a technology licensing company

NoThe paper considers the implementation of a virtual manufacturing system as an alternative to outward technology licensing in a high technology industrial sector. Brief theoretical definition and description of the two strategy options is provided to give background and context. This is followed by empirical material from a longitudinal case study of a company that has developed a virtual manufacturing system in addition to its pre-existing outward technology licensing business stream. A summary account of the company history and development is followed by description of the virtual manufacturing proposal. Analysis of this identified a number of competencies that would be required in order to succeed. The final part of the paper describes the company's response to this analysis and discusses early implementation of the virtual system. It is shown that implementation of the proposal has represented a positive response to the business challenges facing the company

Scor Quality Model Affecting Manufacturing Firm’s Supply Chain Quality Performance And The Moderating Effect Of Qms

The main objective of this study is hypothesis testing to explain the nature of the relationship between the independent variables (The SCOR quality model) and the dependent variable (Supply Chain Quality Performance) and moderated by (QMS). Objektif utama kajian ini adalah untuk menerangkan hubungan antara model SCOR kualiti dengan prestasi kualiti rantaian bekalan sesebuah firma dan QMS memoderasikan huungan model SCOR kualiti dengan prestasi kuality rantaian bekalan

Transforming failure into success through organisational learning: An analysis of a manufacturing information system

This paper describes the idiosyncracies of a case study company, through highlighting issues and problems experienced during their attempts to evaluate, implement and realise the holistic implications of a manufacturing information system. Although the Information System (IS) was operational for a period of time, it was eventually deemed a failure. The reason for this was that a range of human and organisational factors prevented the organisation from embracing the full impact of the system. The eventual success of their information system was realised through a bespoke implementation, based upon a traditional systems development lifecycle that indirectly addressed learning issues following the earlier failed deployment. The paper highlights key issues relating to business success and failure, and then contrasts them alongside the presented case study. In doing so, the authors conclude by proposing methods through which manufacturing information systems can be transformed for business success. This is described achievable through both a realisation in the positioning of the organisation relative to technology management, and the related mapping of human and technological constructs that support information systems related succes