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Abstract Topic: Accounting

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ACCOUNTING ETHICS EDUCATION IN THE INDUSTRIAL REVOLUTION 4.0: AN EDUCATORS PERSPECTIVE
Padma Adriana

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Corresponding Author
Padma Adriana Sari

Institutions
Politeknik Negeri Malang
Jl. Soekarno Hatta No. 9 Malang
*padma.adriana.sari[at]gmail.com

Abstract
The industrial revolution 4.0 which is marked by the optimization use of information technology with real-time data and intelligence had transformed the way business organizations worked. Accounting educators needs to adapt with this situation by preparing students to have the ability to use information technology and be able to give insights from data, increase their expertise, be open-minded in facing the changes and being able to maintain good values and ethics as well. This paper examines the perception of Indonesian educators about the importance of accounting ethics education within the industry 4.0 era. This study portray the method used to teach ethics in accounting courses, also the problems and factors that encourage the educators in this education process. The findings revealed that educators believe ethics must be increased in the industry 4.0 due to the risk of fraud that is anticipated to occur in the business world where technology and innovation involved. The educators anticipated the possibility by inserting the topic of ethics in the process of teaching accounting subjects and discussing current ethical issues in accounting. Achieving the learning objective formulated in the curriculum, fulfilling their responsibility to give further understanding of accounting, are the factors that encourage educators in teaching ethics. Whereas time constraints and lack of reference are the factors that the educators might be struggling to overcome.

Keywords
Accounting; Industrial Revolution 4.0; Ethics; Educator; Teaching

Topic
Accounting

Link: https://ifory.id/abstract/A4fhP8WeZ3BF


Accoutability Model of Baitul Mal Wattamwil based on Values Driven Shariah Accounting
Siti Amerieska,Imam Mulyono, Novi Nugrahani

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Corresponding Author
Siti Amerieska

Institutions
Departement Accounting, State Polythecnic of Malang

Abstract
Baitul Mal Wattamwil is one of the elements of microfinance institution that perfoma financial functions.The Objectives this research focused on the practice of accoutability in Baitul Mal Wattamwil.Where the results of this study are targeted to provide a new discourse on the concept accountability that ia Unique accordance with cultural islamic based on Values Driven Sharia Accounting.Values Driven Sharia Accounting give the alternative solution about dimension of relationship on accountability. The alternative dimension relation first of all is dimension relation people with God.Second relation dimension is between people with people have two categories direct and indirect stakeholder.And the third dimension is relation people with who are invoenviromental. Reality accoutability in Baitul Mal Wattamwil have effort to realize accoutability with all stakeholder.

Keywords
Accoutability, Baitul Mal Wattamwil, Values Driven Sharia Accounting

Topic
Accounting

Link: https://ifory.id/abstract/ubKRzqagkvWC


ADMISSION OF VALUE ADDITION TAX (VAT) AFFECTED BY THE AMOUNT OF TAXABLE EMPLOYERS AND TAX REFUNDS STUDY IN INDONESIA
Lilis Puspitawati1 and Wiko Ramdhani Hartono2

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Corresponding Author
lilis puspitawati

Institutions
UNIKOM

Abstract
Tax is one of the sources of state income that is used to finance expenditures in a country, therefore tax revenue is the dominant factor in sustaining national development in a country. The problem that occurred at this time that there was a condition of an increase in the number of taxable entrepreneurs but the VAT receipt had decreased during the period of 2014 to 2016. Based on the problem the purpose of this study was to determine the factors that affected VAT receipts in Bandung-Indonesia. The method used is descriptive and verification analysis, data analysis used multiple regression. The sampling technique in this study was a saturated sample method. The population in this study is 60 monthly report data from 2012 to 2016. The results of this study prove that simultaneously the number of taxable employers and VAT refunds has a significant effect on VAT receipts. In addition, this study shows, partially the number of taxable employers significantly influences VAT receipts and VAT refunds significantly influence the receipt of VAT. Finally we can conclude that the increase in VAT revenues depends on the number of Taxable Employers and VAT refunds

Keywords
Value Additon Tax (VAT), VAT Refunds, and Taxable Employers

Topic
Accounting

Link: https://ifory.id/abstract/BrLYEPMmQWFN


ANALISIS FAKTOR-FAKTOR PENERAPAN STANDAR AKUNTANSI KEUANGAN (SAK) ETAP PADA UMKM DI KECAMATAN MEDAN.
Mardi, Rina Walmiaty

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Corresponding Author
Rina Walmiaty Mardi

Institutions
Politeknik Negeri Medan

Abstract
Dewan Standar Akuntansi (DSAK) mengesahkan Standar Akuntansi untuk Entitas Tanpa Akuntabilitas Publik (SAK ETAP) pada 19 Mei 2009. Dengan adanya SAK ETAP ini memberikan kemudahan bagi para UMKM dalam penyusunan laporan keuangan. Dalam Penerapan SAK memberikan bukti bahwa Standar Akuntansi yang menjadi pedoman di dalam penyusunan laporan keuangan. Kendala yang dihadapin oleh para UMKM, Para UMKM masih banyak yang belum mengerti dan paham dalam penerapan SAK UMKM tersebut dan akhirnya menjadi sulit untuk mendapatkan akses ke Perbankan dalam mendapatkan tambahan modal usaha. Hal ini disebabkan banyak dari pemilik (UMKM) yang belum memahami pentingnya penyusunan laporan keuangan dan mempunyai latar belakang pendidikan yang berbeda. Tujuan penelitian ini untuk menganalisa faktor-faktor penerapan SAK ETAP bagi para UMKM yang berada di daerah Kecamatan Medan Denai, yang terdapat di 6 Kelurahan. Terdapat empat variabel independen yaitu pendidikan , pemahaman teknologi informasi, kualitatif laporan keuangan dan ukuran usaha dan variabel dependennya penerapan SAK ETAP pada UMKM. Dengan tujuan membantu para UMKM dalam penyusunan laporan Keuangan berdasarkan SAK ETAP dalam mengajukan tambahan permodalan di Perbankan untuk kelangsungan usaha para UMKM. Dalam bentuk pelatihan penerapan laporan keuangan yang berdasarkan SAK ETAP. Metode penelitian menggunakan metode analisis faktor dengan pendekatan deskriptif kuantitatif. Pengumpulan data dilakukan dengan menggunakan metode Angket / kuesioner dan Observasi.deskriptif kuantitatif, yaitu data-data yang diperoleh dari hasil interview dan pengisian kuesioner akan dibahas secara menyeluruh berdasarkan kenyataan yang terjadi pada saat penelitian dilaksanakan. Hasil yang diperoleh analisis data pada penelitian ini adalah mendapatkan bahwa pendidikan pemilik, pemahaman tehnologi informasi, memiliki pengaruh terhadap penerapan SAK ETAP. Semakin tinggi tingkat pendidikan pemilik, pemahaman tehnologi informasi, karakteristik kualitatif laporan dan ukuran usaha pada pemilik UMKM maka semakin tinggi juga pengetahuan akan akuntansinya mengenai penerapan SAK ETAP. Ada juga hasil dari wawancara para pemilik UMKM walaupun mereka sudah memiliki kemampuan dalam menyusun laporan keuangan berdasarkan SAK ETAP untuk pengajuan pembiayaan modal ke perbankan tetapi ada sebagaian dari mereka tidak mau menggunakan fasilitas tersebut dikarenakan ada penambahan bunga. Mereka tidak mau menggunakan bunga yang disebut dengan RIBA. Karena semakin bertambahnya ilmu para pemilik UMKM tentang agama.

Keywords
Standar Akuntansi Keuangan, UMKM, Modal Kerja

Topic
Accounting

Link: https://ifory.id/abstract/gqZrcDARzpTw


Analysis Kansei Using Analytical Hierarchy Process
Chandra Nuur Huda

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Corresponding Author
Chandra Nuur Huda

Institutions
Magister Sistem Informasi, Universitas Komputer Indonesia

Abstract
In determining a choice that is not based on specifications it is therefore important to know aspects of feelings in a product. Kansei is a technology that translates feelings into product design. The application of Kansei in the development of decision support systems can help facilitate decision making based on feelings. Decision support system development certainly involves a decision support system method. One method that is often applied in decision support systems is the Analytical Hierarchy Process (AHP), as many decision support systems have been applied in the industrial world basically referring to the evaluation of a number of criteria, To evaluate a number of existing criteria used the AHP method that is able to approach the assessment of qualitative and quantitative criteria. AHP method is the right solution for the case of product selection based on feelings that have the same specifications.

Keywords
Decision Support System, Kansei, AHP

Topic
Accounting

Link: https://ifory.id/abstract/pR8fKJv6awEG


Analysis of Implementation of Senior High School Asset Transfer in West Java Province Government
Venti Eka Satya; Edmira Rivani; Ari Mulianta Ginting; Eka Budiyanti; Sony Hendra Permana

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Corresponding Author
Venti Eka Satya

Institutions
Center for Research Expert Body of House of Representatives of the Republic of Indonesia

Abstract
Abstract Based on the mandate of Law No. 23/2014 on Local Government, management and authority of senior and vocational high schools in the regency and city governments were taken over by the provincial government. The handover began on March 2016 and must be completed in early 2017. In the province of West Java, the value of the assets of the senior and vocational high school that had been handed overreached 15 trillion rupiahs. This study aims to determine the process, the problems were faced and the accounting treatment of the assets transferred. This research uses descriptive qualitative method using empirical data collected through observation, interviews, and documentation. The results showed that the transfer of these assets actually caused many problems which were mainly caused by the large amount and value of the assets and the location of the assets which were spread throughout the provinces of West Java. The main problems in the transfer of these assets are: the limited time, incomplete assets documents; assets documentations are not accordance with accounting system; inadequate quality and quantity of personnel; and greater problems will be faced after the transfer process is complete, because the province will be heavily burdened with the task of managing a large number of assets. Those assets are separated in wide area, and some of them are difficult to reach thus make complicated problem in coordination and supervision.

Keywords
assets, regional government, government accounting, high school

Topic
Accounting

Link: https://ifory.id/abstract/MQVrG7fneX3j


Analysis Of Performance Evaluation Of Regional Government Management In Supporting Digital Economic Era
Atik Andhayani (a), Sutrisno T (b), Ali Djamhuri (b), Rosidi (b)

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Corresponding Author
Atik Andhayani

Institutions
POLINEMA (a), Brawijaya University (b)

Abstract
In entering the era of the digital economy Indonesia accelerates its economic development wherein in this case Indonesia must utilize the existing potential both in terms of the potential of information and communication technology infrastructure as well as from human resources. The proportion of young people numbering more than 25% of the total 260 million people of Indonesia in 2017, the growth of Micro, Small and Medium Enterprises (MSMEs) supporting Gross Domestic Product (GDP) should be utilized specifically to accelerate regional development. Performance Evaluation of Local Government Organizations (EKPPD) can see readiness in supporting the era of the digital economy in the region. This research was conducted by means of quantitative descriptive statistical data about local government from the ministry and the Central Statistics Agency. The results showed that the value of EKPPD influences the readiness of the government especially the Human Development Index (HDI) and Indonesias economic ecosystem seen from the GRDP which supports regional fiscal dependencies. Regional readiness is also supported by human resources, infrastructure and society in facing the digital era.

Keywords
EKPPD, digital economy, accountability

Topic
Accounting

Link: https://ifory.id/abstract/6tREZmwLUkHV


Analysis of PP No. 23/2018 Implementation towards Tax Compliance of Small Medium Enterprise in Semarang
Subowo, Atta Putra Harjanto* and Kiswanto

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Corresponding Author
Atta Putra Harjanto

Institutions
Faculty of Economics, Universitas Negeri Semarang, Semarang, Indonesia
Gedung L Kampus Sekaran, Gunungpati
*085727195857/attaputraharjanto[at]gmail.com

Abstract
This paper aims to examine the effect of PP23/2018 implementation towards tax compliance of Small Medium Enterprise (SME) in Semarang City. Variable PP 23 Implementation were proxied by tax understanding and sanctions. The paper opted for a quantitative study by using primary data. The data were collected by using questionnaire and analysed using multiple regression. SPSS software was used to analyse the data while sample was chosen by random sampling technique. The population of this study is Small Medium Enterprise in Semarang, especially Course and Training Institution. Samples amounted to 155 are valid and reliable to be analysed further. The paper shows that the implementation of PP23/2018 in Indonesia affects tax compliance of SMEs. It suggests that understanding of new regulation and sanction positively affect tax compliance among SMEs. Because of the chosen research approach, the research result is specific and may lack of generalizability. Therefore, researchers are encouraged to test the proposed hypothesis to other objects. The paper includes implications for the tax regulator in implementing new regulation affected SMEs in the future.

Keywords
PP 23/2018, tax understanding, tax compliance, tax sanction, SME

Topic
Accounting

Link: https://ifory.id/abstract/BZ79muGaMXfg


Analysis of Regional Government Financial Performance and Impact on Welfare Society (Empirical Study of Regencies / Cities in South Kalimantan Province 2013-2017)
Nur Nida Karimah, Sarwani, Ade Adriani

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Corresponding Author
Nur Nida Karimah

Institutions
Universitas Lambung Mangkurat

Abstract
This study aims to determine and analyze the influence of local government financial performance consisting of variables of regional independence, effectiveness of regional finances, regional revenue growth, and the suitability of regional spending on welfare society. The study was conducted in 13 regencies / cities in South Kalimantan Province using secondary data from 2013-2017. The study was conducted using 65 data, which were analyzed using multiple linear regression analysis. The results of the study provide empirical evidence that only the regional independence variable has a significant influence on the welfare society in all regencies/cities in South Kalimantan Province.

Keywords
financial performance of local governments, regional independence, effectiveness of regional finance, regional revenue growth, suitability of regional spending, welfare society

Topic
Accounting

Link: https://ifory.id/abstract/gYXW2KzeaUf9


Analysis of Tax Amnesty Effectiveness in Indonesia
Tarsis Tarmudji, Ain Hajawiyah* and Trisni Suryarini

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Corresponding Author
Ain Hajawiyah

Institutions
Faculty of Economics, Universitas Negeri Semarang, Semarang, Indonesia
Gedung L Kampus Sekaran, Gunungpati
*085642734078/ainhajawiyah[at]gmail.com

Abstract
This paper aims to describe the effectiveness of tax amnesty implementation in Indonesia in the term of tax base, tax compliance, and tax revenue. The paper opted for a quantitative descriptive study. The data were collected by documentary analysis, including annual report and performance report of Indonesia Directorate General of Tax. The paper provides insights about the effectiveness of tax amnesty 2016-2017 in Indonesia. It suggests that tax amnesty can improve tax base, tax revenue, and tax compliance among tax payer. Furthermore, in order to check the effect of tax amnesty implementation towards tax compliance, this paper also use quantitative study using manufacturing firms listed in Indonesia Stock Exchange as a sample. Panel data regression by using STATA software was used while samples was chosen by purposive sampling technique. The result shows that tax amnesty increase tax compliance among firms. Because of the chosen research approach, the research result is specific and may lack of generalizability. Therefore, researchers are encouraged to test the proposed propositions further. The paper includes implications for the tax regulator in implementing tax amnesty in the future. This paper fulfills an identified need to study the effectiveness level of tax amnesty implementation in Indonesia. As per our knowledge, there is no previous paper that use detailed data to describe the tax amnesty implementation in Indonesia.

Keywords
tax amnesty, tax base, tax compliance, tax revenue

Topic
Accounting

Link: https://ifory.id/abstract/kuZqK3PNYhWU


ANALYSIS OF THE ABILITY OF PAYING TAXES OF PERSONAL PERSONS THAT ARE AFFECTED BY TAX-MANDATORY AWARENESS
Wati Aris Astuti1* and Adnesha Mutia2

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Corresponding Author
Wati Aris Astuti

Institutions
Universitas Komputer Indonesia

Abstract
Willingness to pay tax can be interpreted as a value that is willing to be contributed by someone (determined by regulation) that is used to finance the general expenditure of the country by not receiving reciprocal services directly. The willingness of taxpayers to pay taxes is important in tax collection. However, in reality the public does not like paying taxes due to the public never knowing the concrete form of compensation for the money spent to pay taxes. So without a willingness in the taxpayer to be willing to pay taxes, the effort to maximize income in the tax sector cannot be achieved perfectly. Awareness of being a taxpayer and awareness of paying taxes to fulfill all of his obligations need to be fostered to taxpayers in living in a society, thus, the wheels of government will take place smoothly in the interests of the taxpayer itself and the smooth running of the government will also achieve the overall ideals of the people / inhabitants living in a just and prosperous state within the scope of Pancasila and the 1945 Constitution.

Keywords
taxpayers

Topic
Accounting

Link: https://ifory.id/abstract/gXCuprPZWkvF


Analysis of the Du Pont System for Assessing Financial Performance at PT Hanjaya Mandala Sampoerna Tbk in the Periodof 2016 to 2017
Salmah Pattisahusiwa

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Corresponding Author
Salmah Pattisahusiwa

Institutions
Department of Accounting
Faculty of Economics and Business
Mulawarman University

Abstract
Analyzing financial performance using the Du Pont System method at PT Hanjaya Mandala Sampoerna Tbk aims to find out how to analyze the companys financial performance and to find out the results of analysis of the companys financial performance when measured using the Du Pont System analysis method. This research is expected to be an important input or material to take the right strategy to improve financial performance such as decision making and planning in the future. The research data is secondary data obtained from the Indonesia Stock Exchange (www.idx.co.id). The data analysis technique used is by using the Du Pont System analysis method, an analysis used to control changes in activity ratios and net profit margins and how much influence it has on ROI, Du Ponts analysis is important for managers to know which factors have the most influence between profit margin and total asset turnover against ROI. Besides that, by using this analysis, cost control and asset efficiency as a result of falling sales can be measured. In Du Pont there are several financial ratios used in this study including Net Profit Margin, Total Asset Turnover, Return On Investment.

Keywords
Du Pont System, net profit margin, total assets turnover, return on investment, financial performance

Topic
Accounting

Link: https://ifory.id/abstract/wq3fZjnF4KQB


Assessing Government-s Social-Environmental Accountability in Industry 4.0 Era: A review of Indonesian Setting
Habib Muhammad Shahib; Eko G. Sukoharsono; M. Achsin; Yeney W. Prihatiningtias

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Corresponding Author
Habib Muhammad Shahib

Institutions
Doctoral Program in Accounting Science, Universitas Brawijaya

Abstract
This paper presents a review related to how society, in industry 4.0 era, evaluates and criticizes the government-s social-environmental accountability issues in the Indonesian setting. In doing so, this paper introduces the political economy of accountability (PEAc) theoretical view in discussing the way society criticize and make a social movement in social media network upon the governments failure to account the social-environmental problems. The paper found that society needs an alternative way of assessing the government-s accountability, especially in facing a flood of information that often covers the substance of an issue in the digital era today. Thus, mapping and measuring the social media conversation by using an app could be a worth solution to test the reliability of government accountability information on social-environmental issues.

Keywords
Accountability, Indonesia, Social, Environmental, Social-Media

Topic
Accounting

Link: https://ifory.id/abstract/XtNHvADGzBbu


Audit Committee, Audit Quality, and Earnings Management (Empirical Study on Non-Financial Companies Listed on the Indonesia Stock Exchange in 2014-2017)
Tori Agustrin, Adi Firman Ramadhan

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Corresponding Author
Adi Firman Ramadhan

Institutions
Universitas Diponegoro

Abstract
Interaction between various internal and external corporate governance mechanism in reducing earning management must be analyzed deeply. Based on this case, this study aims to analyze the effect of the effective audit committee and the interaction between the audit committee with the qualified external auditor in reducing earning management. Audit committee is measured by forming a score from the number of members formed an audit committee and the number of audit committee-s meetings in one year, while audit quality from external auditor is measured based on the auditor-s industry specialization, auditor-s reputation and audit tenure. The sample of this study was obtained through purposive sampling method so that 93 samples of non-financial company in Indonesia was obtained. A linear-multiple regression analysis was used to test the hypothesis of this study. The result of this study indicate that the audit committee has a negative effect on earning management, the interaction between the audit committee and industry specialist auditor has no effect on earning management, the interaction between the audit committee and Big Four auditor has a negative effect on earning management and the interaction between the audit committee and auditor tenure has no effect on earning management.

Keywords
audit committee, audit quality, earning management, purposive sampling

Topic
Accounting

Link: https://ifory.id/abstract/cpbekXY8JNvw


BLENDING LEARNING: SELF REFLECTION OF ACCOUNTING EDUCATION IN THE INDONESIAN VOCATIONAL HIGHER EDUCATION
Kurnia Ekasari (a), Nurafni Eltivia (b), Hesti Wahyun (c)

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Corresponding Author
Kurnia Ekasari

Institutions
(a, b, c) State Polytechnic Of Malang

Abstract
The change and speed of technological transformation has become a significant challenge for Indonesian Vocational Higher Education (VHE), especially in accounting education. The rapid change in technology has made many companies modify the accounting system. Technology has helped the accounting process run quickly, precisely and accurately therefore the accounting information is always renewable for those who need it. VHE is required to produce work-ready graduates who are able to keep up with the development of science and technology, while the world of work has captured technological changes faster. This creates a gap between the education and the practice. For this reason accounting education at VHE must be re-conceptualized. This article uses critical reflection as a research method. The results of the study show that: (1) educational material that not only follows the development of science but also adapts to technological developments and (2) learning methods should combine conventional methods and technological advancements, that known as blending learning is needed. to capturing the te. It is suggested for the next research to explore the implications of this concept on accounting education in Indonesian VHE.

Keywords
accounting education, vocational higher education, blending learning, digital era

Topic
Accounting

Link: https://ifory.id/abstract/zJRqpayDBxCh


Competitive Strategyc As A Moderating Variable To The Relationship Between Intellectual Capital And Financial Performance
Hesti Wahyuni (a*), Erlin Melani (b), Triesti Candrawati (c)

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Corresponding Author
HESTI WAHYUNI

Institutions
STATE POLYTECHNICS OF MALANG

Abstract
The objective of this research was to examine the impact of competitive advantage, as moderating variable to the relationship between Intellectual Capital and organization performance. This study was a quantitative research and used Partial Least Square method to examine the hypothesis. The Population is listed companies at property real estate and building construction sector, in Indonesian Stock Exchanges. Purposive sampling method is used to collect the data. This study found that differentiation strategy had significant effect to the relationship between intellectual capital value added and organization financial performance.

Keywords
Competitive Advantage, Intellectual Capital, financial performance

Topic
Accounting

Link: https://ifory.id/abstract/azyrJH6PGx9m


Corporate Governance Mechanism, Firm Size and Its Effect on Acceptance of Qualified Audit Opinion
Dhini Suryandari (a); Ega Andhika (b)

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Corresponding Author
Ega Andhika

Institutions
a. Faculty of Economic Universitas Negeri Semarang
b. Faculty of Economic Universitas Negeri Semarang

Abstract
This study aims to examine the effect of corporate governance mechanisms that are proxied by the size of the independent commissioners, the audit committees educational background, the proportion of institutional ownership, audit quality, and company size factors towards acceptance of qualified audit opinion. The population in this study is the infrastructure, utilities and transportation sectors listed in the Indonesia Stock Exchange in 2013-2017. Based on the purposive sampling method, it obtained 120 analytical units from the sample data. The analysis used in this study is logistic regression analysis. The results of this study found that if the size of the company which calculated based on total assets had a negative influence on the acceptance of qualified audit opinion. On the other hand, the element of Good Corporate Governance in the form of independent commissioners, audit committee, institutional ownership, and audit quality has no effect on the acceptance of qualified audit opinion. The conclusion of this study is the presence of the companys internal support body are not able to influence the companys accounting for the better.

Keywords
Qualified opinion; Good corporate governance; Firm size

Topic
Accounting

Link: https://ifory.id/abstract/KCZMmtxgVRAr


Corporate Governance, Compliance Level of IFRS Disclosure and Value Relevance of Accounting Information
Krismiaji (a); Surifah (b)

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Corresponding Author
krismiaji krismiaji

Institutions
a) Akademi Akuntansi YKPN Yogyakarta
b) Universitas Teknologi Yogyakarta

Abstract
This paper discusses the results of empirical research that investigates the effect of corporate governance (CG) and the level of compliance with mandatory disclosure of International Financial Reporting Standards (IFRS) on the quality of accounting information. The research covers two years after full implementation of IFRS, namely in 2013 and 2014. The quality of information is proxy by using value relevance of accounting information which is measured by the Ohlson Price Model, the level of compliance of IFRS disclosures is measured using the disclosure index (DIND) and CG is proxy by five CG variables namely board independence (BIND), board size (BSIZE), independence of the audit committee (ACIND), size of the audit committee (ACSIZE), and management ownership (MAN). This study found that DIND and BSIZE had a positive effect on the value relevance of accounting information both EPS and BVS, while BIND, ACIND, and MAN negatively affects the value relevance of EPS but had a positive effect on the value relevance of BVS. ACSIZE has a positive effect on the value relevance of EPS but has a negative effect on the value relevance of BVS. These results further justify the inconsistency of the results of previous studies that link between IFRS adoption and the quality of accounting information by including compliance level variables to test the quality (relevant value) of accounting information.

Keywords
value relevance, corporate governance, level of compliance

Topic
Accounting

Link: https://ifory.id/abstract/arXQg6ywEDRn


Data Gathering and Using in Decision Making Process
Wulan I R Sari

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Corresponding Author
Wulan I R Sari

Institutions
Mulawarman University
Department of Accounting, Faculty of Economics and Business, Samarinda, Indonesia
e-mail: wulan.sari[at]feb.unmul.ac.id

Abstract
Ideally, performance measurement data should support decision-making processes. However, it is a challenge for organizations because there are existing factors that have an impact on organizational decision-making processes, such as the type of data, expertise of staff and the public hospital-s commitment to the priority of programs. In terms of learning, data collecting on performance measurement data, such as financial statement, performance reporting on budget and performance on coverage of health services, and patient complaints are important. Therefore, the objective of this study is to investigate data collection processes influence the use or lack of use of data in decision-making. A qualitative approach is used to explore data collecting and use or lack of use of data in decision-making. Results show relationship between competent staff and influencing organizational routines in data gathering and use in the decision-making process. Having staff with appropriate skills and competencies is one of the key factors in ensuring that routines and learning become established in an organization. In contrast, there is a lack of staff competence and skill, which impacts on performance data use in financial statements and performance reporting on budget and coverage of health services. To sum up, organizations need qualified staff to do the right things and to follow the organization-s mission and strategy. This is because organizational learning is not a sudden process but requires the intentional use of different strategies to set it in motion. It requires consistency and learning across the organization.

Keywords
data, organizationa routines, learning, decision-making

Topic
Accounting

Link: https://ifory.id/abstract/3cjLmkDJhq94


DETECTING FRAUDULENT FINANCIAL REPORTING WITH FINANCIAL INDICATORS
Andrian Budi Prasetyo, Aditya Septiani, Adi Firman Ramadhan

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Corresponding Author
Andrian Budi Prasetyo

Institutions
Department of Accounting, Faculty of Economics, Universitas Diponegoro

Abstract
The purpose of this research is to examine the effect of financial ratio to detect fraud in financial reporting in the company. The financial ratio used are leverage, profitability, asset composition, liquidity, and capital turnover ratio. This research was conducted with quantitative methods using secondary data. The secondary data from a list of cases subject to sanctions by the Financial Services Authority (OJK) for the warning category VIII.G.7 regarding the presentation of financial statements in 2008-2015 and the annual reports of companies listed on the IDX. The population of this research is the companies listed on the Stock Exchange, then the samples are taken based on purposive sampling with the criteria of non-financial companies and have the data needed in this research. Fraud companies are then paired with non-Fraud companies with similarities in industry and the size of the companys assets. This research uses logistic regression statistics because the dependent variable is a dummy (non metric) variable, while the independent variable is a metric and non-metric variable. The results of this research are leverage ratios have a positive effect on financial reporting fraud and the capital turnover ratio negatively affects financial reporting fraud . Meanwhile, profitability ratios, asset composition ratios and liquidity ratios have no effect on fraudulent financial reporting.

Keywords
fraud, financial ratio, financial reporting

Topic
Accounting

Link: https://ifory.id/abstract/XzPKRuV3WbTj


Determinant of Islamic Social Reporting (ISR) Disclosure
Anisa Fitri (a), Hasan Mukhibad (b)

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Corresponding Author
Anisa Fitri

Institutions
a) Accounting Major, Faculty of Economics, Universitas Negeri Semarang, E-mail: anisaempitt7[at]gmail.com/+6283838081772
b) Accounting Major, Faculty of Economics, Universitas Negeri Semarang

Abstract
The aims of this research is to analyze the effect of firm size, debt ratio, syirkah fund ratio, funding growth and independent board of commissioners on the influence of Islamic Social Reporting disclosure in Islamic Banking. Population in this research is Islamic Banks in Indonesia during 2012-2017. Samples are selected using purposive sampling method and obtain 54 units of analysis. Data is analysed using decriptve statistical analysis and panel regressing in EViews 9. Results of this study indicate that firm size and syirkah fund ratio have a positively and significant effect. Meanwhile, funding growth has negatively and significant effect, while debt ratio and independent board of commissioner do not have significant effect on the influence of ISR disclosure. Suggestion in this research for Islamic Banks can increase Islamic Social Reporting disclosure, especially on finance and investment theme. In addition, for the government should make specific standard of Islamic Social Reporting disclosure.

Keywords
Keywords: Islamic Social Reporting (ISR), Firm Size, Debt Ratio, Syirkah Fund Ratio, Funding Growth, Independent Board of Commissioners.

Topic
Accounting

Link: https://ifory.id/abstract/TA7LnKb9M382


DOES INTELLECTUAL CAPITAL AFFECT THE COMPETITIVENESS OF INDONESIAN ACCOUNTING FIRMS?
Jessica Natalia Salim, Fely Julia Christina Hartanto, Irene Shania, Devie

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Corresponding Author
Jessica Natalia Salim

Institutions
Petra Christian University
Siwalankerto 121-131, Surabaya, Indonesia

Abstract
The purpose of this paper is to find out the relationship between Intellectual Capital, Organizational Learning, and Competitive advantage considering Information Technology Investment in Public Accountant Firm. Data were collected from 391 Public Accounting Firms registered with the Ministry of Finance of the Republic of Indonesia as of January 2019. The survey was sent by email and a total of 51 valid questionnaires were obtained and used to test the research model. This paper adopts Statistical Product and Service Solutions (SPSS) and Partial Least Square (PLS) program to test the direct effect and moderating effect of the variables. The result indicate that Intellectual Capital and Organization Learning are significant factors in creating Public Accountant Firm-s Competitive Advantage. Moderating effect of Information Technology Investment on Intellectual Capital and Competitive Advantages is confirmed. However this study does not distinguish public accounting firms affiliated with foreign parties or not affiliated, this can affect the results of research because public accounting firms affiliated with foreign parties will better appreciate organizational learning and intellectual capital. Suggestion for future research is to distinguish between a public accounting firm affiliated with a foreign party and not affiliated. This research can provide benefits for Public Accountant Firms to know the implications of Intellectual Capital, Organizational Learning, and Information Technology Investment in improving Competitive Advantage of the firm. This research is the first research that transforms the variables of the investment in Information Technology, Organizational Learning, and Intellectual capital in Indonesian Public Accounting Firms in creating competitive advantage.

Keywords
Intellectual Capital, Organizational Learning, and Information Technology Investment, and Competitive Advantage

Topic
Accounting

Link: https://ifory.id/abstract/DCVBrLyktbqg


E-BUDGETING TO ENHANCE THE QUALITY OF INFORMATION
Adeh Ratna Komala

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Corresponding Author
Adeh Ratna Komala

Institutions
Universitas Komputer Indonesia

Abstract
Regional Organization (RO) in implementing the budgeting system has not yet integrated the system. The budget is one of the government finances that must be managed properly where the funds collected must be budgeted properly. The purpose of this study was to find out the implementation of e-budgeting in the city of Bandung and find out the effect of e-budgeting on the quality of information. The study was conducted on seven (7) Regional Organization by distributing questionnaires to the program and financial sections of 21 respondents . The data processing is done using multiple regression. The results of the study indicate that the Bandung Regional Organization have implemented e-budgeting. However, users do not feel helped by e-budgeting . Besides that, e-budgeting has not been well integrated. There is the influence of e-budgeting on the quality of information on Regional Organization in the city of Bandung.

Keywords
e-budgeting, information quality, Regional Organization

Topic
Accounting

Link: https://ifory.id/abstract/Vujx9NUfw37v


EFFECT OF EARNING MANAGEMENT, INDEPENDENT COMMISSIONERS AND AUDIT COMMITTEES ON TAX AGGRESSIVENESS
Erlynda Y. Kasim and Denny Yusuf Wijaya

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Corresponding Author
Erlynda Kasim

Institutions
STIE EKUITAS
BANDUNG

Abstract
Abstract: The purpose of this study is to analyze the influence of earnings management, independent commissioners, audit committees on the corporate tax aggressiveness. This research was conducted in mining companies listed on the Indonesia Stock Exchange in 2015-2017. The results of panel data regression analysis show that earnings management, independent commissioners and audit committees have a significant influence on the level of corporate tax aggressiveness.

Keywords
earnings management, independent commissioners, audit committees, tax aggressiveness

Topic
Accounting

Link: https://ifory.id/abstract/pHATcJuR7CBr


EFFECT OF TRANSFORMATIONAL LEADERSHIP STYLE AND MANAGEMENT CONTROL SYSTEM ON MANAGERIAL PERFORMANCE ON TRANSPORTATION
Faisal Amrulloh (a) Grace Tianna Solovida (b)

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Corresponding Author
grace tianna solovida

Institutions
(a) (b) STIE Bank BPD Jateng

Abstract
Transformational leadership style and management control systems can influence the companys management strategy to ensure the sustainability of the company. The management control system used in this study is the use of a comprehensive performance measurement system and the use of broad scope accounting information. Information generated from these two management control systems is used to evaluate performance and motivate subordinates and is used to improve managerial decision making. The purpose of this study was to find out and provide empirical evidence of the effect of transformational leadership style and management control systems on managerial performance through two management control system designs, namely the use of a comprehensive performance measurement system and the use of broad scope accounting information. The object of this research is the division manager or head of the branch of the bus and travel transportation company in the city of Semarang. The number of samples from this study amounted to 35 companies with details of 17 bus transportation companies and 18 travel transportation companies. Data collection in this study was conducted using a questionnaire and SmartPLS was used as a data analysis tool. The results of this study indicate that transformational leadership style has a positive effect on managerial performance through intermediary variables, namely the use of a comprehensive performance measurement system and the use of broad scope accounting information.

Keywords
Keywords: Transformational Leadership Style, Use of ComprehensivePerformance Measurement Systems, Use of Broad Scope Accounting Information, Managerial Performance

Topic
Accounting

Link: https://ifory.id/abstract/7RCHXkLADntB


Effectiveness and Contribution of Land and Building Tax to Local Revenue
Angky Febriansyah

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Corresponding Author
Angky Febriansyah

Institutions
Universitas Komputer Indonesia

Abstract
This study aims to find out and analyze the achievement of land and building tax targets in the city of Bandung during 2014-2018 and to find out and analyze how much the effectiveness and contribution of land and building tax revenues to the total revenue of the Bandung municipal government for five years. The research method used is a descriptive method. Data sources obtained in this study are secondary data sources in the form of reports on the realization of land and building tax and regional income for 2014-2018 in Bandung city. The analysis technique used is the analysis of effectiveness and contribution, namely by measuring the level of effectiveness and contribution of land and building tax to local revenue. From the results of research on the city government of Bandung shows that land and building has good effectiveness can be seen from the average percentage from 2014-2018 which is equal to 94% but has less contribution to the increase in local revenue which can be seen from the average percentage from 2014-2018 which is equal to 20%. It is recommended that the city government of Bandung can increase the potential of other regional taxes in order to increase local revenue.

Keywords
Effectiveness, Contribution,Land and Building Tax,Local Revenue

Topic
Accounting

Link: https://ifory.id/abstract/Qxwpj6mqLT2G


ELECTRONIC TICKETING: WHAT FACTORS MAKE PEOPLE USE THIS TECHNOLOGY?
Cyrillus Hugo Kristantyo and Ignatius Aryono Putranto

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Corresponding Author
Ignatius Aryono Putranto

Institutions
Accounting Department, Economic Faculty, Sanata Dharma University, Yogyakarta

Abstract
In this fourth industry revolution era, there are so many technologies that enable people to do their activities easily. The aim of this research was to investigate factors that influenced people to use one of technology around us, electronic ticketing system. This research uses as the indicators from Unified Theory of Acceptance and Use of Technology (UTAUT) Model which developed by Venkatesh et al (2003). The indicators used in this research were use behavior, behavioral intention, performance expectancy, effort expectancy, social influence, and facilitating conditions. This research used 5-Likert scale questionnaire and there are 218 respondents who are responds to this questionnaire. The data was analyzed using Partial Least Square (PLS). he result of this research shows that performance expectancy influence behavioral intention on using electronic ticketing system. Effort expectancy also influences behavioral intention on using electronic ticketing system. Meanwhile, social influence indicator does not influence behavioral intention on using electronic ticketing system. Facilitating condition indicator influence use behavior on using electronic ticketing system, and behavioral intention itself does not influence use behavior on using electronic ticketing system.

Keywords
behavioral intention; effort expectancy; facilitating condition; online ticketing; perofrmance expectancy; social influence; use behavior; UTAUT

Topic
Accounting

Link: https://ifory.id/abstract/BZbAJHEv7pdF


Exploring performance information use in sustainability accounting of the village government: A multi-case studies
Wulan I R Sari, Dwi Risma Deviyanti, Nurita Affan

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Corresponding Author
Wulan I R Sari

Institutions
Accounting Department, Faculty of Economics and Business, Samarinda, Indonesia
Email1: wulan.sari[at]feb.unmul.ac.id
Email2: dwi.risma.deviyanti[at]feb.unmul.ac.id
Email3: nurita.affan[at]feb.unmul.ac.id

Abstract
The practice of accounting for sustainability of village government in Indonesia is still rare. This is due to several factors, including the absence of definitive sustainability accounting reporting standards from professional associations, the central government and local governments. In addition, the current report format still relates to the realization of the village budget and income (APBDesa). Village government as the lowest level of government organization is very possible to practice sustainability accounting. This is because the condition is supported by existing programs for government, for welfare and for services that directly in line with the community. The purpose of this research is to explore the use of performance information in sustainability accounting in village government programs. A qualitative research approach with multi case studies was carried out to explore the use of performance information data in sustainability accounting in three village governments. Results show that village government, which has a clear strategic planning, implements sustainability accounting through their programs and activities following its vision and missions, such as forestation at the areas of business, environment, and social to maintain supply chain management. Even though there is not standard for sustainability reporting yet in Indonesia; however the existing information on economic, environment, and social performance help village government much in implementing sustainability practices. In short, sustainability accounting can work to the organization with clear attribute qualitative information of sustainability accounting. It can be seen from the organizational performance as well.

Keywords
performance information, sustainability accounting, village government, triple bottom lines, sustainability reporting, organizational performance

Topic
Accounting

Link: https://ifory.id/abstract/wNyjtefcGUAY


Fair Value Adoption of Listed Companies On Indonesia Stock Exchange (IDX) Period 2015-2018
Ulfa Puspa Wanti Widodo; Wahyudin Nor; Muhammad Hudaya

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Corresponding Author
Ulfa Puspa Wanti Widodo

Institutions
Faculty of Economics and Business, University of Lambung Mangkurat
Banjarmasin - South Borneo

Abstract
Background— Adoption of fair value into Indonesian GAAP (PSAK No.13) offers an alternative method, apart from the existing one; historical cost. Companies then need to consider which method suitable with the nature of their respective entity as well as the determinants of fair value adoption itself. Review of literature shows that there are determinants of the adoption: are leverage, earnings volatility, size, ownership structure, transparency commitment, and asymmetric information. Purpose and Methodology— This study aims to examine and analyze factors influencing fair value adoption using a quantitative approach. There are 89 companies as samples of this study having properties investment selected from 630 companies listing on IDX period 2015-2018. All hypotheses are tested using logistic regression. Findings— The result shows that leverage, size, and transparency commitment affect fair value adoption, while earnings volatility, ownership structure, and asymmetric information show opposite results. Research Limitation— Not all data needed by this study are available at the companies- websites, including information of property investment. As a result a half of the population of this study is excluded. Originality/value— This study captures the latest development of determinants of fair value adoption in Indonesia, specifically on listed companies having property investment on the period 2015-2018.

Keywords
fair value, investment property, leverage, size, transparency commitment.

Topic
Accounting

Link: https://ifory.id/abstract/qgxfvH6wkK9R


Financial Performance of Regional Government Revenue Growth in Central Java Province Indonesia
Asrori, Juliatun Nur Hasanah and Muhammad Ihlasul Amal

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Corresponding Author
Asrori Asrori

Institutions
Universitas Negeri Semarang

Abstract
The most important financial performance of the regional government can be measured by the ratio of annual revenue growth. This study aims to examine the effect of autonomy and operating performance on the financial performance of regional government revenue growth with budget effectiveness as an intervening variable. The unit of analysis of this study includes the financial statements of 29 regency governments and 6 cities in Central Java Province, Indonesia for three periods from 2015 to 2017. The results of this study indicate that autonomy and operating performance have a positive effect on financial performance of district government revenue growth /city. This study provides empirical support for the implementation of the new public management theory to improve the financial performance of district / city governments, especially in growing regional income. However, the results show that the effectiveness of the budget is not able to mediate an increase in the influence of autonomy and operating performance on the financial performance of the growth of district / city government revenues. It is recommended that the effectiveness of the district / city government budget be improved.

Keywords
autonomy, operating performance, budget effectiveness and regional revenue growth.

Topic
Accounting

Link: https://ifory.id/abstract/aZkFdPNK7rvz


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