Financial management information system : an empirical evidence

This study aims to determine the factors that affect the effectiveness of financial information systems implemented by private universities in the educational process, through the dimensions of manager role, knowledge manager, and technological sophistication. The research uses quantitative and descriptive approaches. The population in this study is Private Universities in Cimahi, Indonesia. Testing of research data is done through validity test with Rank Spearman correlation coefficient and reliability test with Cronbach Alpha coefficient. Meanwhile, to analyze the data multiple descriptive regression analysis (multiple regression analysis) is used. The results showed what has been done then it concluded that the role of managers, knowledge owned by managers and the sophistication of information technology owned by private universities can affected the performance of the university. The role of manager and the technological sophistication significantly influence the effectiveness of financial information systems while managers’ knowledge has no significant effect. The most important recommendation of this research is the importance of reconsidering the selection of technical specifications that meet the needs of more and more data in addition to ongoing training for financial managers.peer-reviewe

The Effect of Stock Ownership Toward the Corporate Social Responsibility (CSR) Disclosure

This study aims at investigating the effect of stock ownership by foreign parties and government toward the level of corporate social responsibility (CSR) disclosure. The participating companies of Indonesia Sustainability Reporting Awards 2015 were selected as the samples by employing purposive sampling technique. This study employed secondary data from annual report, sustainability report, and financial report. Data were analyzed using simple linear regression analysis. The result shows that government and foreign ownership had no significant influence toward CSR disclosure.     Keywords: government ownership, foreign ownership, Indonesia sustainability, reporting awards, corporate social responsibilit