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Information technology value engineering through partial adjustment valuation theory.

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Title: Information technology value engineering through partial adjustment valuation theory.
Authors: Abdurrahman, Lukman1 abdural@telkomuniversity.ac.id, Candiwan, Candiwan2
Source: Telkomnika. Feb2026, Vol. 24 Issue 1, p111-125. 15p.
Subjects: Value engineering, Information technology management, Cost control, Empirical research, Organizational performance, Process optimization, PT Telekomunikasi Indonesia Tbk, Information technology
Geographic Terms: Indonesia
Abstract: The paper proposes a systems management approach that utilizes information technology (IT) treatment as a framework to help firms enhance future performance by optimising key parameters. The method certifies a valuation approach that enables businesses to better manage their IT infrastructure and improve performance. A case study of A case study of PT Telekomunikasi Indonesia (Telkom) and PT XL Axiata (XL) (2004-2018) shows the method's effectiveness. Once the IT value is identified, specific parameters can be engineered to improve performance without changing other variables. The approach uses a partial adjustment valuation model, enabling performance gains at lower costs. The results show significant improvements in both firms' performance values and ratios compared to their originals. This supports adopting a cost leadership strategy, making ITbased businesses more efficient, cost-effective, and better performing across financial, business, and strategic dimensions. [ABSTRACT FROM AUTHOR]
Copyright of Telkomnika is the property of Department of Electrical Engineering, Ahmad Dahlan University and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
Database: Engineering Source
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  Data: Information technology value engineering through partial adjustment valuation theory.
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  Data: <searchLink fieldCode="JN" term="%22Telkomnika%22">Telkomnika</searchLink>. Feb2026, Vol. 24 Issue 1, p111-125. 15p.
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  Data: <searchLink fieldCode="DE" term="%22Value+engineering%22">Value engineering</searchLink><br /><searchLink fieldCode="DE" term="%22Information+technology+management%22">Information technology management</searchLink><br /><searchLink fieldCode="DE" term="%22Cost+control%22">Cost control</searchLink><br /><searchLink fieldCode="DE" term="%22Empirical+research%22">Empirical research</searchLink><br /><searchLink fieldCode="DE" term="%22Organizational+performance%22">Organizational performance</searchLink><br /><searchLink fieldCode="DE" term="%22Process+optimization%22">Process optimization</searchLink><br /><searchLink fieldCode="DE" term="%22PT+Telekomunikasi+Indonesia+Tbk%22">PT Telekomunikasi Indonesia Tbk</searchLink><br /><searchLink fieldCode="DE" term="%22Information+technology%22">Information technology</searchLink>
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  Data: <searchLink fieldCode="DE" term="%22Indonesia%22">Indonesia</searchLink>
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  Data: The paper proposes a systems management approach that utilizes information technology (IT) treatment as a framework to help firms enhance future performance by optimising key parameters. The method certifies a valuation approach that enables businesses to better manage their IT infrastructure and improve performance. A case study of A case study of PT Telekomunikasi Indonesia (Telkom) and PT XL Axiata (XL) (2004-2018) shows the method's effectiveness. Once the IT value is identified, specific parameters can be engineered to improve performance without changing other variables. The approach uses a partial adjustment valuation model, enabling performance gains at lower costs. The results show significant improvements in both firms' performance values and ratios compared to their originals. This supports adopting a cost leadership strategy, making ITbased businesses more efficient, cost-effective, and better performing across financial, business, and strategic dimensions. [ABSTRACT FROM AUTHOR]
– Name: AbstractSuppliedCopyright
  Label:
  Group: Ab
  Data: <i>Copyright of Telkomnika is the property of Department of Electrical Engineering, Ahmad Dahlan University and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract.</i> (Copyright applies to all Abstracts.)
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      – Type: doi
        Value: 10.12928/TELKOMNIKA.v24i1.27478
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      – Code: eng
        Text: English
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        PageCount: 15
        StartPage: 111
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      – SubjectFull: Value engineering
        Type: general
      – SubjectFull: Information technology management
        Type: general
      – SubjectFull: Cost control
        Type: general
      – SubjectFull: Empirical research
        Type: general
      – SubjectFull: Organizational performance
        Type: general
      – SubjectFull: Process optimization
        Type: general
      – SubjectFull: PT Telekomunikasi Indonesia Tbk
        Type: general
      – SubjectFull: Information technology
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      – SubjectFull: Indonesia
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      – TitleFull: Information technology value engineering through partial adjustment valuation theory.
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            NameFull: Abdurrahman, Lukman
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            NameFull: Candiwan, Candiwan
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            – D: 01
              M: 02
              Text: Feb2026
              Type: published
              Y: 2026
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