• The Journal of Asian Finance, Economics and Business
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• v.7 no.10
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• pp.491-499
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• 2020

The implementation of PPK-BLU in Indonesia was not followed by a comprehensive change in aspects of organization, human resources, and finance. Based on this background, this study aims to provide a comprehensive evaluation of the BTIP after the implementation of the PPK-BLU policy in the implementation of telecommunications services and information to the public in Indonesia. This research used integration of the McKinsey 7S method, Analytical Hierarchy Process, and Likert scale. The integration of these methods can provide a detailed quantitative analysis. Based on the overall evaluation results of carrying out the PPK BLU, BTIP has a performance value of 81.195%, which puts it within the Good category. The McKinsey 7S elements used as a whole have the following values: one aspect is categorized as Very Good, namely, the strategy aspect with a value of 91.025%; two aspects are categorized as Good (structural aspects with a value of 86.857%, and skill aspects with a value of 81.432%); three aspects are categorized as Adequate (style aspect with a value of 76.441%, staff aspect with a value of 78.605%, and share value aspect with a value of 76.331%); one aspect is categorized as Bad, that is the system aspect with a value of 67.503%.

• Proceedings of the Technology Innovation Conference
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• 1997.07a
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• pp.247-265
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• 1997

The objectives of not-for-profit organizations including government supported research institutes are, by definition, to achieve socially desired nonfinancial goals. Current reporting focuses on providing information to meet the needs of users. This information may be provided in the annual research report, financial report, and other reports. An objective of current reporting is to provide users with information that will assist them in evaluating the performance(efficiency and effectiveness) of reporting entity. The evaluation of R&D project's performance requires information not only about the acquition and use of resources, but also about the outputs and outcomes of R&D activities, This study aims to recommend that R&D Service Efforts and Accomplish- mints(SEA) reporting is useful for performance evaluation in national R&D programmes. To achieve this aims, I attempt to develop the R&D SEA measures with reference to the Concepts Statement No. 2 of the Governmental Accounting Standards Board. R&D SEA measures consist of five categories : (1) input measures, (2) outcome measures, (3) output measures, (4) re1a1e efforts to accomplishments, (5) explanatory information.

• Journal of Energy Engineering
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• v.22 no.2
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• pp.90-95
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• 2013

The paper is aimed at evaluation method for technology-focused professional ESCO. We set up some premise about the evaluation indicators, there are such as the financial soundness, energy savings performance excellence, customer satisfaction, source technology vendor's participation, and guaranteed savings contract. The evaluation indicators consist of the evaluation of expertise (40points), management state (15points), customer satisfaction (20points), technical skills (25points), and detailed indicators were determined. We can apply technology categories such as lighting, cogeneration, process improvement, waste heat recovery, cooling & heating equipments.

• Journal of the Korea Safety Management & Science
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• v.9 no.2
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• pp.195-214
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• 2007

The purpose of this study is to explore the applicability of AHP(Analytic Hierarchy Process) to select more productive projects among various proposed projects in a particular company. To achieve this research objective, the characteristics of project evaluation and selection are first reviewed with respect to when, where, and how the decision is made. Then the theoretical basis of the AHP is briefly reviewed along with its mathematical underpinnings to construct the framework of project evaluation and selection. To be more specific, the evaluation and selection criteria were reorganized in the AHP-based framework to make the process of project evaluation and selection more productive. Project evaluation and selection is one of the most important activities for the most companies to be more advantageous in the market. Despite the importance of decision making process of project selection, not many of how to choose the best project were suggested as the reliable project selection methods in the industries. It may be because it involves various activities related to conflict resolution among different evaluation criteria, high uncertainties of market, and the unclear tradeoff among various project objectives. Furthermore, the decision, once made at this point, tends to be irrevocable until the whole process turns out to be a complete success or failure. As the result, the AHP method showed better financial performance rather than the traditional method in a case study.

• Information Systems Review
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• v.8 no.2
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• pp.189-209
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• 2006

Business expects that IT investment would maximize the effects, like availability, timeliness, rapidity of information, by practical using of information technology for a strategic goal. However, it is not clear yet that IT investment would increase business productivity and could create profitability in the end-the linkage between IT investment and business KPI(Key Performance Indicator). In this case study(only provides post-evaluation case), we suggested integrated IT ROI(Return On Investment) methodology with a consistent and integrated view, on the base of practical implementation at Korean financial company. Especially, we evaluated connection between IT and business strategy, made business-related IT KPI development methodology, suggested framework for sustainable IT evaluation and management.

• Management & Information Systems Review
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• v.26
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• pp.27-60
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• 2008

Researches on the introduction of ERP system kept on examining the critical successful factors (CSFs) that focus on factors to achieve effectively successful projects, and trying to measuring the actual effectiveness of the introduction of ERP system. However, most of the preceding researches on the effectiveness of the introduction of ERP system that was searching devoted effects has been ceased, and actually even researches on the economical results have just done the basic cognitive evaluation of result indicators by many questionnaires instead of objective measuring values, because of the difficulty of measuring the evaluation of the result. Moreover, researches on positive effects of the introduction of ERP on enterprise results and researches that failed to give advantageous effects showed different results each other. And a part of researches reported that only a part of result indicators were partially affected. In this research, we investigated Korean large enterprises or middle-sized enterprises in manufacture industry that introduces SAP R/3 and Oracle package to compare their quantitative financial results after the introduction of ERP system, in order to measure the effects of the ERP system. First, we evaluated the difference of the quantitative financial results before and after the introduction of the ERP system. Second, we evaluated the opportunities shown by the effects after the introduction of the ERP system. Third, we removed the sample of the exchange crisis (IMF) and executed the additional analysis to reflect the average increasing and decreasing rate in the industry, so that pure evaluation can be achieved. Inherent limits of precedent researches are removed and practical effects of the pure introduction of the ERP system are evaluated, so the research of this research is significant. The result of this research is as follows. Because of the introduction of ERP, the rate of turnover of inventory property has increased and sales of preparation inventory property have decreased so that more effective inventory property management has been achieved. Moreover, preparation sales of labor costs and preparation sales of the number of employees have decreased to show the effect of the reduction of labor costs. However, it could no be concluded that we could increase the profit due to the introduction of ERP system. Due to the introduction of ERP, although we concluded that the return on assets (ROA) and the additional value of one-person employee statistically showed obvious differences and increased, the return on equity failed to show obvious differences after the process of introduction of ERP.

• Management & Information Systems Review
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• v.13
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• pp.99-125
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• 2003

The purpose of this study is to improve local government accounting system for value creation. In order to achieve this object: First, improvement of public finance policy can be obtained through connection of policy and estimate, and evaluation of soundness and rationality of tax system. Second, innovation of appropriation is achieved through effective division of cost, efficient division of budgetary resources and perfect accrual accounting. Third, a performance report must include accurate performance measures and performance indicators, for its effect is linked to public finance policy. Fourth, general principles of local government accounting must include significance, reliability, consistency with user concepts, relevance, understandability and comparability for financial reports.

• Journal of the Korea Safety Management & Science
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• v.19 no.3
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• pp.81-87
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• 2017

Performance evaluation has been done using financial indices which are generally regarded as inappropriate for the organizations which are innovative and progressive. Thus, the Balanced Scorecard(BSC) was developed considering long term performance and invisible performance. This BSC has four perspectives of finance, customer, internal operation, and learning. Based on the BSC, a new BSC has been derived with a fifth view of environmental and social perspective, which is now called as a Sustainability BSC. In this study, we evaluated Green IT initiatives using the Sustainability BSC. The initiatives are categorized as RFID, telepresence, paperless office, logistics management etc. The initiatives were evaluated from the view of five perspectives, resulting in high cor relationships among finance, internal operation, and environmental and social perspectives. Namely, good initiatives from the view of environmental/social perspective are also evaluated as good from the view of finance and internal operation perspectives. In this study, we recommend organizations to introduce Green IT initiatives by showing how Green IT initiatives have contributed to the organizations.

• Asia pacific journal of information systems
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• v.9 no.4
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• pp.23-40
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• 1999

This paper proposes a hybrid intelligent system that predicts the failure of firms based on the past financial performance data, combining neural network and rough set approach, We can get reduced information table, which implies that the number of evaluation criteria such as financial ratios and qualitative variables and objects (i.e., firms) is reduced with no information loss through rough set approach. And then, this reduced information is used to develop classification rules and train neural network to infer appropriate parameters. Through the reduction of information table, it is expected that the performance of the neural network improve. The rules developed by rough sets show the best prediction accuracy if a case does match any of the rules. The rationale of our hybrid system is using rules developed by rough sets for an object that matches any of the rules and neural network for one that does not match any of them. The effectiveness of our methodology was verified by experiments comparing traditional discriminant analysis and neural network approach with our hybrid approach. For the experiment, the financial data of 2,400 Korean firms during the period 1994-1996 were selected, and for the validation, k-fold validation was used.

• Journal of Digital Convergence
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• v.14 no.8
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• pp.163-175
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• 2016

The purpose of this study is to provide an efficient internal control system formation incentives for company and to confirm empirically usefulness of the internal accounting control system for financial institutions by analyzing whether the internal control vulnerabilities of companies related significantly to the classification and assessment of soundness of financial institutions. Empirical analysis covered KOSPI, KOSDAQ listed companies and unlisted companies with more than 100 billion won of assets which have trading performance with "K" financial institution from 2008 until 2013. Whereas non-internal control vulnerability reporting companies by the internal control of financial reporting received average credit rating of BBB on average, reporting companies received CCC rating. And statistically significantly, non-reporting companies are classified as "normal" and reporting companies are classified as "precautionary loan" when it comes to asset quality classification rating. Therefore, reported information of internal control vulnerability reduced the credibility of the financial data, which causes low credit ratings for companies and suggests financial institutions save additional allowance for asset insolvency prevention and require high interest rates. It is a major contribution of this study that vulnerability reporting of internal control in accordance with the internal control of financial reporting can be used as information significant for the evaluation of financial institutions on corporate soundness.