Information technology value engineering through partial adjustment valuation theory.

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Bibliographic Details
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]
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Database:	Engineering Source

Description
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]
ISSN:	16936930
DOI:	10.12928/TELKOMNIKA.v24i1.27478