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"The present study deals with affect of adoption pattern of the ATMs by banks on its characteristics.With the exploration of various characteristics of the banks like Size, Profitability, Efficiency, Cost ofOperations, Asset quality and Credit risk, Financing Pattern, Diversification and Age etc.; the studyhas tried to differentiate between the early and late adopter category of the banks regarding ATMcards. The banks have been categorized into early and late adopters on the basis of their adoptionperiod. For this purpose, 50 scheduled commercial banks consisting of 27 Public Sector Banks and23 Private Sector Banks have been taken as sample to investigate the various aspects of and earlyadopter banks in comparison to late adopter banks. The time period of the study is 20 years i.e.from 1991 to 2010. It can be concluded that the initiators and first movers take advantage overthe late adopters and laggards. They have found to perform better in terms of various parameters.Overall, the early adopter banks are larger in size, more diversified, having lesser branches, moremarket share and wide ATM network as compared to late adopter ones. Thus, the empirical resultsevidently reveal that the both the groups have their own different characteristics."

"ABSTRAK Zaman yang serba modern dan cepat mengubah cara masyarakat dalamberaktivitas tidak terkecuali dalam aktivitas belanja. Perkembangan teknologi internetdan mobile applications yang terdapat pada telepon pintar membuat aktivitas belanjamenjadi mudah dengan metode belanja secara online atau biasa disebut e-commerce.Berbagai kemudahan yang ditawarkan oleh e-commerce membuat pergeseran gayahidup berbelanja semakin terlihat terutama untuk produk fashion. Penelitian inimemiliki tujuan menganalisis pengaruh functionalperformance/usefulness, hedonicperformance/enjoyment, product risk, dan internet usage terhadap online purchaseintensity kelompok early adopters dan late adopters. Sampel yang terlibat di dalampenelitian ini adalah konsumen yang pernah berbelanja secara online minimal satukali dalam 6 (enam) bulan terakhir. Data diolah dengan menggunakan metodestructural equation modelling. Penelitian ini membuktikan bahwa functionalperformance/usefulness dan internet usage memiliki pengaruh positif yang signifikanterhadap online purchase intensity. Namun, pada hedonic performance/enjoyment danproduct risk tidak terbukti bahwa kedua variabel tersebut memiliki pengaruh positifterhadap online purchase intensity.

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ABSTRACT Modern era and fast paced changing the way of people activity includingshopping activity. Development of internet technology and mobile applicationscontained on the smart phone make the shopping activity becomes easier with onlineshopping methods or so called e-commerce. Various facilities offered by the ecommercemake shopping lifestyle shift increasingly visible mainly for fashionproducts. This research has the purpose to analyze the effect of functionalperformance / usefulness, hedonic performance / enjoyment, product risk, andinternet usage towards online purchase intensity on early adopters and late adopters.Samples were involved in this study is a consumers that have ever shopped online atleast once in 6 (six) months. The data is processed by using structural equationmodelling. This study proves that functional performance/usefulness and internetusage has a significant positive effect on online purchase intensity. However, thehedonic performance/enjoyment and product risk is not evident that these twovariables have a positive effect on online purchase intensity."

"Pada tahun 2015, Bursa Efek Indonesia mulai mendorong penerapan eXtensible Business Reporting Language (XBRL) yang merupakan salah satu inovasi teknologi dalam pelaporan. Namun, tahap awal implementasi hanya beberapa perusahaan yang mengadopsi XBRL. Berdasarkan kerangka Theory Organization Environment (TOE), budaya organisasi dan karakteristik direksi adalah faktor penting yang mempengaruhi keputusan perusahaan dalam mengadopsi suatu teknologi baru. Penelitian ini bertujuan untuk menguji pengaruh jenis budaya organisasi dan karakteristik direksi terhadap keputusan perusahaan dalam mengadopsi XBRL. Penelitian ini menggunakan laporan tahunan tahun 2015 dan 2016 yang dipublikasikan di website Bursa Efek Indonesia. Hasil penelitian ini menemukan bahwa perusahaan dengan Budaya Clan dan Budaya Adhocrachy akan mempengaruhi untuk pada penerapan awal XBRL. Namun, perusahaan dengan Budaya Hierarchy dan Budaya Market lebih cenderung untuk tidak berpartisipasi dalam penerapan awal XBRL. Perusahaan dengan komposisi ahli teknologi informasi (IT) dan komposisi laki-laki yang tinggi, akan cenderung untuk mengadopsi XBRL. Sedangkan, komposisi ahli laporan keuangan (FR) dan komposisi umur muda dalam direksi yang tinggi, tidak mempengaruhi keputusan perusahaan untuk mengadopsi XBRL. Selanjutnya penelitian ini tidak menemukan adanya hubungan antara penerapan awal XBRL dengan relevansi nilai informasi akuntansi. Hasil ini memperluas literatur tentang pengaruh budaya organisasi dan komposisi direksi yang berbeda pada keputusan perusahaan, serta melihat dampak penerapan awal XBRL terhadap relevansi nilai informasi akuntansi. Ini dapat digunakan untuk melihat peran budaya organisasi dan komposisi direksi yang berbeda pada adopsi teknologi baru atau teknologi pelaporan keuangan lainnya. Terutama ketika mengadopsi teknologi pelaporan keuangan di mana teknologi tersebut masih bersifat sukarela atau dalam tahap awal menjadi wajib. Selain itu, juga dapat melihat dampak penerapan XBRL terhadap relevansi nilai informasi akuntansi.

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In 2015, Indonesian Stock Exchange began to encourage the implementation of eXtensible Business Reporting Language (XBRL) which is one of the innovative financial reporting technologies. However, in the initial phase of implementation, only a few companies adopted XBRL. Based on Technology Organizational Environment (TOE) framework, organizational culture and board director`s characteristic are important factors that influence companies decision in adopting new technologies. This study aims to examine the influence of different organizational cultures and different board director characteristic on companies decision on adopting XBRL. We use the initial two years of implementation, that are the annual report 2015 and 2016. We find that companies with Adhocrachy Culture and Clan Culture are the early adopters of XBRL. But, Adhocrachy Culture is more likely to adopted XBRL. Companies with Hierarchy Culture and Market Culture are not the early adopters of XBRL. Companies with a high composition of information technology (IT) experts and male compositions are more likely to adopt XBRL. Suprisingly, high composition of the financial report expert (FR) and young age on board of directors, don`t affect companies decision on XBRL adoption. Furthermore, this study found no relationship between the initial implentation of XBRL and the value relevance of accounting information. These results extend the literature on the influence of different organizational culture and different board director characteristic on companies decision on adopting XBRL on company decisions. These can be used as a guide for the role of organizational culture and different board director characteristic on adoption of new technologies or other financial reporting technologies. Especially on adoption financial reporting technologies where such reporting is voluntary or in initial phase to becoming mandatory. Furthermore, this study found no relationship between the initial application of XBRL and the relevance of the value of accounting information."

"PSAK No. 71 merupakan konvergensi dari IFRS 9 yang akan berlaku efektif pada tanggal 1 Januari 2020 di mana implementasi dini diperkenankan. Kompleksitas standar ini menyebabkan sebagian besar belum melakukan tahap penilaian dampak sesuai roadmap OJK. Perubahan standar ini mengakibatkan kontroversi yang tercermin adanya penolakan berlakunya IFRS seperti di Perancis karena tekanan dari unsur politik yang mempertimbangkan volatilitas dari neraca dan juga laporan keuangan yang dihasilkan dapat berdampak negatif bagi stakeholder seperti penurunan ekuitas (Ball, 2006) serta adanya pengaduan pelanggaran yang dilakukan pembuat ketentuan IFRS 9 yaitu melakukan perubahan tanpa proses yang tepat (Bouvier, 2017). Di Indonesia, IFRS 9 telah diadopsi menjadi PSAK No. 71, oleh karena itu problematika yang terjadi di negara-negara lainnya diprediksi akan terjadi juga di Indonesia. Namun dalam kenyataan nya terdapat Bank yang telah mengimplementasikan secara dini PSAK No. 71 (early adopters). Studi ini menggunakan studi kasus sebagai strategi penelitian di mana analisis konten, tematik dan analisa perbandingan konstan diaplikasikan guna menganalisa instrumen penelitian berupa kuesioner dan wawancara semi terstruktur. Penelitian ini menemukan bahwa early adopters adalah Bank dengan jenis kepemilikan pemerintah, asing dan campuran. Selain itu, penelitian ini menemukan bahwa motif untuk mengambil keputusan baik untuk melakukan atau tidak melakukan implementasi PSAK No. 71 secara dini didominasi oleh kondisi isomorphism yang muncul (normative isomorphism) karena adanya tekanan atau tuntutan dari profesional yang dinilai benar mengingat ketentuan belum berlaku efektif dan tidak ada paksaan untuk mengikuti perusahaan induk. Tidak dapat dikesampingkan motif karena alasan tekanan meniru (mimetic isomorphism) juga terjadi namun demikian dapat dipastikan bahwa tekanan paksaan (coercive isomorphism) tidak terjadi. Penelitian ini juga menemukan bahwa terdapat perbedaan (heteregoneity) perilaku para aktor dan institusi pada masing-masing bank umum yang dipengaruhi oleh multiple logics yaitu ketentuan (regulatory logics) dan keuntungan (banking logics). Hal tersebut dilakukan para aktor untuk menjaga keseimbangan kedua logika tersebut dengan menggabungkan keduanya serta melihat faktor eksternal dan internal institusi. Normatif; Logika Regulator; Logika Perbankan.

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PSAK No. 71 convergence of IFRS 9 which will become effective on January 1, 2020, where early implementation is permitted. The complexity of this standard has caused several Banks not to carry out the impact assessment stage according to the OJK roadmap. Changes in accounting standards have caused controversy, which is reflected in the refusal of IFRS to take effect in France because the pressure from political elements that consider the volatility of the balance sheet and have negative impacts on stakeholders such as decreasing equity (Ball, 2006)and there is accusation violation committed by the rule makers without going through the right process in making IFRS 9 (Bouvier, 2017). Considering IFRS 9 was adopted as PSAK No. 71, it is suspected that this can be a problem in Indonesia. However, there were Banks that had implemented before PSAK No. 71 effective (early adopters). This study applies a case study as its research strategy were content, thematic, and constant comparative analyses were used in analysing data collected from questionnaire and semi-structured interviews. This study found that several early adopters are Banks that are owned by the government (state owned banks), foreign, and joint venture banks. Besides, this study found that the motive in making the decisions to adopt / not to adopt  PSAK No. 71 is dominated by normative isomorphism as the pressures or demands being professional and considered right in the business dominate the motives and there were  no mandatory requirements imposed by the parent company to adopt PSAK 71 at this stage. There is a motive that cant be excluded out due to mimetic isomorphism as the pressure to follow their peer group and also it can be ascertained that coercive isomorphism does not occur. This study also found that there are differences (heteregoneity) in the behavior of the actors and institutions in each of the commercial bank that were influenced by multiple logics (i.e., rules as regulatory logics, and profit being the banking logics). This is done so by the actors to maintain both logics by combining the two and looking at the external and internal factors of the institution."

"Research confirms that reading success starts with young children enjoying library storytimes! Preschoolers? earliest experiences with books and reading are important; parent/caregiver knowledge can build on those experiences, according to research from the National Institute of Child Health & Development, conducted with PLA and ALSC, the co-initiators of the Every Child Ready to Read@your library® program."

"ABSTRACTPurpose To evaluate the status of surgical training in Japan through a national level needs assessment. Methods A survey was sent to all 909 graduating residents (GRs) and their 611 program directors (PDs) for the year 2016. A working group of surgical educators from around the country was formed under the education committee of the Japan Surgical Society. The survey items were developed by consensus of this working group. The survey investigated the knowledge and problems of the current curriculum, and the status of the current residency training.ResultsThe response rates were 56,3% of the GRs and 76,8% of the PDs. Among the participants, 47,6% of the GRs and 29,4% of the PDs believed that the residency curriculum did not match the clinical experience. Over 80% of the GRs and PDs agreed on the importance of training outside of the OR, whereas only 13% of the GRs had received such training regularly. Trainees also reported a lower satisfaction rate about the opportunity to train outside of the OR.ConclusionThis national level needs assessment of surgical training in Japan identified several gaps in the curriculum. These results provide valuable data to assist the ongoing efforts for surgical residency curriculum improvement."

"Penelitian ini bertujuan untuk mengetahui pengaruh dari convenience, economic efficiency, functional risk, security risk, critical mass, number of services, dan trust terhadap adoption intention dan continuance intention pada konteks konsumen gen-z bank digital di Indonesia. Sampel yang diteliti terbagi dalam kedua kelompok non-adopters dan adopters bank digital di Indonesia yang merupakan warga negara indonesia yang lahir pada tahun 1995-2004 (generasi Z). Kuesioner dalam penelitian ini disebarluaskan secara online dan mencakup area geografis di seluruh Indonesia. Jumlah responden yang berhasil dikumpulkan pada penelitian ini adalah 440 responden, yang terbagi atas 2 kelompok non-adopters dan adopters yang masing-masing sejumlah 220 responden. Data yang sudah berhasil dikumpulkan diolah melalui metode Multiple Linear Regression menggunakan software IBM SPSS. Hasil penelitian ini menunjukkan bahwa economic efficiency, critical mass, number of services, dan trust memiliki pengaruh positif terhadap adoption intention. Sedangkan convenience, economic efficiency, number of services, dan trust memiliki pengaruh positif terhadap continuance intention. Selanjutnya hasil penelitian ini menunjukkan adanya perbedaan determinan behavioral intention pada kelompok non-adopters dan adopters. Terakhir, penelitian ini juga menunjukkan adanya perbedaan persepsi konsumen pada kelompok non-adopters dan adopters. Saran manajerial dan penelitian selanjutnya dibahas dalam penelitian ini.

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This study aims to determine the effect of convenience, economic efficiency, functional risk, security risk, critical mass, number of services, and trust on adoption intention and continuance intention in the context of gen-z consumers of digital banks in Indonesia. The sample studied was divided into two groups of non-adopters and adopters of digital banks in Indonesia who were Indonesian citizens born in 1995-2004 (generation Z). The questionnaires in this study were distributed online and covered geographical areas throughout Indonesia the number of respondents who were collected in this study were 440 respondents, which were divided into 2 groups of non-adopters and adopters, each of which was 220 respondents. The data that has been collected is processed using the Multiple Linear Regression method using IBM SPSS software. The results of this study indicate that economic efficiency, critical mass, number of services, and trust have a positive influence on adoption intention. Meanwhile, convenience, economic efficiency, number of services, and trust have a positive influence on continuance intention. Furthermore, the results of this study indicate that there are differences in the determinants of behavioral intention in the non-adopters and adopters stages. Finally, this study also shows that there are differences in consumer perceptions in the non-adopters and adopters stages. Managerial suggestions and further research are discussed in this study"