Information Technology Investment Research Articles

생산최적화활동과 IT투자활동이 재무성과에 미치는 영향

This study aims to empirically verify the influence of production optimization activities and IT investment activities on the financial performance of sales and net profit in a rapidly changing business environment. In order to, achieve the aim, this research was analyzed using the secondary data, the workplace panel survey data. Production optimization activities and IT investment had a significant positive effect on both sales and net profit. On the other hand, significant results could not be confirmed for the moderating effect according to the difference in communication activity types. It was suggested that standardization, simplification, and automation of the production process are needed simultaneously as practical measures to improve production efficiency and financial performance, and that continuous investment in the IT field is needed.

IT Investment and Financial Performance Volatility : The Moderating Role of Industry Environment and IT Strategy Emphasis

IT Investment and Financial Performance Volatility : The Moderating Role of Industry Environment and IT Strategy Emphasis

Tailoring Governance System Design Through Capability Level Identification Using COBIT 2019 at a Paper and Mills Company

IT investments and services run the risk of failing without IT governance. How well IT governance is implemented will determine how effective organizational governance is. As a result, it is crucial for businesses to carry out an IT governance audit to determine what issues are most important. One of the nation's top paper manufacturer, PT. Indah Kiat Pulp and Paper, a subsidiary of Asia Pulp and Paper Sinarmas, has never been go through COBIT 2019 audit. In order to support their aforementioned vision, we identify their IT governance priorities using the COBIT 2019 framework which will aid them in focusing their efforts that will help them attaining their objectives and goals. We applied the COBIT 2019’s Design Factor 1 through 10 and concluded several points: they focuses on competitive portfolio and also have risk in internal business process, compliances and innovations. They also regards IT as crucial for daily operation and also the driver for innovation while also utilize agile and devops for their IT implementation. Lastly, the COBIT 2019 Toolkit suggested capability of four: EDM01, APO12, BAI02, BAI03, BAI06, BAI07, DSS011, DSS04, DSS05, MEA03 and MEA04. These 11 core models would be the base for the governance system design

THE IMPACT OF ICT CAPITAL GROWTH ON ECONOMIC GROWTH: THE CASE OF EGYPT

Capital investments in information and communication technology (ICT) have been a major contributor to the growth of several developed countries. In an attempt to boost their economies, some emerging and developing countries have been following a similar path, in which they heavily invest in the sector of ICT. However, due to other factors, ICT capital growth may not always produce the desired economic outcome. The purpose of this study is to estimate the impact of capital growth in ICT on economic growth in one developing country, Egypt, which has been heavily investing in the sector of ICT. The study analyses time series data covering the period from 1999 to 2019 using an error correction model. The findings demonstrate that there is no long-term positive association between ICT capital growth and economic growth in Egypt. While the development of ICT provides the potential for Egypt to achieve sustained economic growth, the significance and size of these impacts are currently negligible. The study concludes that in order to benefit from capital investments in ICT, policymakers should enact high-quality investment policies and improve the overall quality of the surrounding environment, such as the regulatory and institutional environments, in addition to controlling inflation and government consumption

PERAN TEKNOLOGI INFORMASI DALAM MEMBANGUN AGILITAS LEMBAGA PERPUSTAKAAN

The organization more and more invests in information technology (IT) to increase agility/agility. It is generally believed that organizations with larger IT investments tend to be more agile in responding to environmental changes. However, the problem of whether IT is a supporter or inhibiting organizational agility is still not resolved. Based on the theory of resource -based views and literature of information technology capabilities and organizational agility, the authors develop and test theoretical models that integrate IT capabilities, and agility of the institution. This article highlights the role of the process of developing the agility of library institutions supported by IT capabilities. We base our reviews on many literature taken from several international journals and conferences. We review the use of various theoretical lenses used to investigate the relationship between IT capabilities and the agility of the library organization. We also map literature through a series of stages that highlighted how researchers had built in previous studies. Finally, we discuss opportunities for future research in an effort to cover the gap of various research findings.

Information technology as a buffer against COVID-19

• Positive IT investment effects on hotel performance were reduced during the pandemic. • Continuous IT investment still provided a performance advantage. • This study informs the strategic responses of hotels to future external shocks.

Information Technology Governance Analysis Using The COBIT 2019 Framework at XYZ Institution

Information technology governance has become an essential part of most companies. The use of information technology is not only limited to companies but also educational institutions. Information technology capabilities must keep pace with the times to help achieve process efficiency. Return on investment in information technology is an important consideration, so an assessment of information technology governance needs to be carried out. This study aims to determine how well information technology at the XYZ institution supports companies in doing their business. The COBIT 2019 framework is used in this research to achieve good information technology governance by showing how information technology can be aligned with the business. The study results show that the BAI03 Managed Solutions Identification and Build, BAI07 Managed IT Changes Acceptance and Transitioning, BAI10 Managed Configuration, DSS01 Managed Operations, and DSS05 Managed Security Services processes were found to be priority processes for XYZ institution. Using the COBIT 2019 design factor toolkit, the DSS01 process has a target capability level of 4, while the BAI03, BAI07, BAI10, and DSS05 processes have a target capability level of 3. Each priority process was found to have a capability level of level 1, resulting in a gap in the capability level between the current capability levels and the target capability level. The BAI10 process has the lowest capability level among the five priority processes with a partially rating of 20%.

How do information strategy and information technology governance influence firm performance?

Organizations today engage in turbulent competition to seize opportunities and cope with challenges by making strategy planning, increasing information technology (IT) investment, and other means. Based on survey data through questionnaires, this paper constructs models to explore the synergistic effects of information strategy (IS) and IT governance (ITG) on firm performance. The results show that, first, ITG and IS as explanatory variables have a significant influence on firm performance. Second, ITG has a positive effect on the relationship between IS and firm performance. This study extends existing research on IS and ITG by exploring the synergistic effects of IS and ITG on firm performance. The conclusion provides management insight and practical guidance for enterprises by actively implementing IS to improve firm performance to transform from the inherent pattern of traditional governance to the new technology governance.

Show me the money: how do we justify spending health care dollars on digital health?

Show me the money: how do we justify spending health care dollars on digital health?

Assessing the Intention to Adopt Cloud Accounting during COVID-19

The information technology (IT) revolutionization aside with the emergence of COVID-19 have catalyzed cloud-computing services and systems with multiple end-user benefits for online business management, specifically in the accounting discipline. For example, cloud accounting enables the significant reduction of organisational IT investment with flexible access to a large group of scalable resources. The cloud accounting enables small and medium size enterprises (SMEs) to independently engage in fundamental bookkeeping responsibilities rather than hiring external auditors for the same services. As cloud-based accounting adoption remains in the preliminary stage within Jordanian businesses, this study applied the technology, organisation, and environment model to explore cloud accounting among Jordanian SMEs. The study data were gathered from 156 Jordanian SME owners or managers with a structured online survey questionnaire. The recommended study framework encompassed seven determinants that influenced the cloud accounting adoption intention. Resultantly, except Perceived knowledge uncertainty factor, the proposed hypotheses were supported as the aforementioned factors (relative advantages, security concerns, top management support, organizational readiness, competitor’s intensity and suppliers computing support) positively and significantly influenced the cloud accounting of Jordanian SMEs. The study outcomes could facilitate IT field decision-makers and practitioners by investigating an actual cloud accounting case based on the essentiality of its application.

Penilaian Tata Kelola Teknologi Informasi Pada Institusi Pendidikan Tinggi Menggunakan COBIT 2019

<p><em>Information Technology (IT) Governance has an important role in managing and optimizing IT resources to support the achievement of the organization's vision and mission. In the higher education, the use of IT is needed to create and improve the quality of educational services. However, IT investments </em><em>often </em><em>made by many universities and colleges do not provide maximum benefits for the continuity of existing education services. Therefore, it is necessary to conduct an assessment of IT Governance at various universities and colleges in order to find out the level of capabilities and gaps that generally occur</em><em>s</em><em>. This research is a literature study that has the aim of analyzing IT Governance at various universities and colleges with reference to COBIT 2019.</em><em>The research is conducted using</em><em> Systematic Literature Review (SLR) </em><em>method to answer </em><em>Research Questions (RQ)</em><em>, namely</em><em> RQ1</em><em> about the type of publication journal and article publication year, RQ2 about the domain of focus for higher education institutions, RQ3 about the capability levels and recommendations on gaps occurring in higher education institutions. </em><em>The results of this study </em><em>find</em><em> as many as 8 articles consisting of 7 national and international journal articles as well as 1 proceeding article based on the inclusion and exclusion criteria set with a range of publication years from 2020 to 2022. Process areas APO04, APO09, APO12, BIA01, DSS05, MEA01 , MEA02, and MEA03 become the focus of attention for higher education institutions in the implementation of IT Governance. The </em><em>current </em><em>level of IT Governance capability at higher education institutions has not reached the capability target with recommendations for improvement in the form of fulfilling activities that have not been implemented at each capability level</em></p>

The Anatomy of Banks’ IT Investments: Drivers and Implications

The Anatomy of Banks’ IT Investments: Drivers and Implications

Factors that Influence the Learning Curve: Evidence from Cost Behavior in Clinical Labs*

ABSTRACTClinical labs belong to a mature industry and fulfill a critical function in the health‐care value chain. We examine factors that influence the opportunity, motivation, and ability to learn in clinical labs. We hypothesize that with respect to learning about cost: (i) organizational design, such as the extent of outsourcing can impede the opportunity to learn, (ii) quality focus (measured by mortality rates and length of stay (LOS)) can reduce the motivation to learn, and (iii) related task variety (measured by product‐mix breadth) and information technology investments can enhance the ability to learn. Our empirical tests calibrate learning effects on disaggregate (technical and supervisory hours and cost) and aggregate (salary and total direct cost) cost and time pools. Using longitudinal data from clinical labs in California for the period 1997–2015, we find that clinical labs with greater cumulative output have lower average costs, consistent with learning effects in clinical labs. We also find results consistent with our hypotheses about the contextual factors that influence learning rates in clinical labs. Our findings contribute to a better understanding of learning rates with implications for budgeting, forecasting, and performance measurement. The results highlight that learning can be a crucial source of cost reduction in health‐care settings.

Unlocking the eHealth professionals’ career pathways: A case of Gulf Cooperation Council countries

Unlocking the eHealth professionals’ career pathways: A case of Gulf Cooperation Council countries

Model to Optimize the Management of Strategic Projects Using Genetic Algorithms in a Public Organization

Public organizations lack adequate models and methods to efficiently support and manage processes related to information security and IT investments. The objective is to optimize the management of strategic projects planned to improve the information security of a public organization and make efficient use of its available resources. The deductive method and exploratory research were used to review and analyze the available information. A mathematical model resulted that optimizes two objectives: (1) minimizing the costs of the strategic projects to be executed, and (2) maximizing the percentage of improvement in the organization’s information security. According to the result of the simulation, a subset of planned strategic projects was obtained that allows improving the information security of a public organization from 84.64% to 92.20%, considering the budgetary limitations of the organization. It was concluded that the proposed model is efficient, practical and can be a support tool for the IT management of a public organization.

Investment intention among millennials in Islamic stock market with perceived risk as a moderating variable

This study aims to examine the factors that influence investment intention, namely investment motivation, investment knowledge and information technology in the millennial generation in banyumas with perceived risk as a moderation variable. The samples used in this study were 220 samples. The sampling method is non-probability sampling and the sampling technique is the convenience sampling method. Structural model analysis is carried out using PLS through several stages of analysis, namely outer model analysis, inner model analysis and hypothesis testing. The results of this study show that (i) Investment Motivation has a significant effect on Investment Intention, (ii) Investment Knowledge has a significant effect on Investment Intention, (iii) Information Technology has a significant effect on Investment Intention, (iv) Perceived Risk has a significant effect on Investment Intention, (v) Perceived Risk has been proven to be able to moderate the relationship between Investment Motivation and Investment Intention, (vi) Perceived Risk is proven to be able to moderate the relationship between Information Technology Investment Intention and (vii) Perceived Risk is not proven to be able to moderate the relationship between Investment Knowledge and Investment Intention.

IMPLEMENTATION INFORMATION TECHNOLOGY GOVERNANCE IN LICENSING SERVICE AT SUMEDANG REGENCY

This study aims to describe the implementation of information technology governance at the One Stop Integrated Service (PTSP) in Sumedang Regency. This study uses a descriptive method, with the IT Governance theory from Weill and Ross (2004) as theoretical lens with dimensions consisting of IT Principles, IT architecture, IT infrastructure, business application requirements, and Information Technology Investment and Priority Determination proposed by as an analytical tool. Data were collected through observation, interview, and secondary sources. Research informants were determined by purposive sampling according to the research objectives with informants consisting of stakeholders in the implementation of Electronic-Based Government Systems (SPBE) in Sumedang Regency. The results of the study indicate that the overall dimensions of IT Governance have improvements that supports the achievement of the objectives of the SPBE implementation as national program.

Distributed Discretion by the Slice

Reports on the success of Domino's Pizza as a company who has profited from the investment in information technology. Modern information technology has grown from an assortment and assembly of innovative improvements since the commercialization of the Internet in the middle of the 1990s. Domino’s Pizza is among the largest fast-food firms in the world. Domino’s today sells three million pizzas a day in over seventeen thousand stores across ninety countries. Believe it or not, investments in information technology played an essential role in achieving that status. (Truth in advertising: Much of what this column discusses comes from a study written by my colleagues. See Groysberg et al.1 if you want a longer description.) For our purposes, the Domino’s experience has many useful and common features from which to generalize. It is obvious, for example, that Domino’s did not invent the Internet, the smartphone, broadband, nor the World Wide Web, Web2.0, or any of the other advances in information technology infrastructure. As inmany other firms, its efforts took advantage of the opportunity afforded by advanced Internet technologies. Those efforts involved considerable investment and co-invention, and the point of the story is to understand those co-inventions.

Audit quality and corporate trade credit: evidence from the Asian emerging markets

PurposeThe purpose of this study is to examine whether companies with high audit quality (AQ) are expected to use trade credit (TC) as a financing source. Traditionally, vendors are most likely to extend TC to creditworthy customers.Design/methodology/approachThe author uses the data from 134,099 firm-year observations of nine Asian emerging markets from 2001 to 2017. Further, to check the impact of AQ on trade credit, the authors employ ordinary least square (OLS) with fixed effects, cluster effect regression and random effect.FindingsThe findings indicate that vendors extend more TC to the companies audited by the BIG4 auditors as, these independent practitioners have greater competencies, expert intellectual capital, global networking connections, and high investment in information technology. The authors, therefore, conjecture that the company's use of TC increases with their improved AQ, especially audited by BIG4. The results are found consistent with this prediction and robust to the alternative measures of trade credit. Similarly, this positive association is more pronounced with the BIG4 partner's unqualified audit opinion.Research limitations/implicationsThis study uses the sample of Asian Emerging countries but the researchers cannot generalize the results to developed countries or other regions.Practical implicationsThis paper's findings have significant implications for the management, board of directors, shareholders and suppliers. Further, results are in favor of appointing BIG4 auditors to gain the trust of suppliers.Originality/valueDespite the wide-ranging literature that discusses the importance of quality audits in enhancing the firms' financial disclosures that leads to better access to finance through investors and lenders. But the TC as a financing source is ignored in relation to AQ. The study’s results extend the literature associating companies' AQ with financial decisions.

Pengujian Model Pengaruh Tata Kelola TI Terhadap Transformasi Digital dan Kinerja Bank A

The disruption of the latest technology, changes in stakeholder behavior, and the COVID-19 pandemic forced incumbent organizations to digital transformation (DT). In fact, there are still many failed DT investments due to a lack of IT governance practices (ITG). Previous research shows the contribution of ITG in realizing the benefits of IT investment. This traditional ITG mechanism is thought to be not necessarily effective in the digital era. There is still little research on the influence of ITG on DT and Organizational Performance (OP). Therefore, this study examines the model of the effect of hybrid ITG, namely agile/adaptive and traditional on DT and the effect of DT on OP. The method used is a survey by distributing online questionnaires to 11 important roles related to DT and succeeded in getting 54 respondents. Data analysis using Structural Equation Modeling (SEM) approach assisted by SmartPLS. The results showed that the hybrid ITG mechanism, both agile/adaptive and traditional, had a significant positive effect on DT and DT also had a significant positive effect on OP Bank A's. This research contributes as a reference for similar research and can be a reference for implementing the ITG mechanism for the success of DT and the achievement of OP in organizations in general, especially the banking industry.