Indonesia Conference Directory

Corresponding Author
Tumpal Manik

Institutions
Universitas Maritim Raja Ali Haji
Tanjungpinang, Riau Island

Abstract
An abstract is to examine and analyze the effect of digitizing electronic money on cashless society and electronic money infrastructure as a moderating variable. This type of research is a qualitative study, using secondary data in the form of time series from January 2014 - June 2019, a total of 66 data obtained from the publication of the website of Bank Indonesia. Data processing was tested with statistical applications through the classic assumption test, t-test, f-test and determination test. The test results indicate that the variables that have a significant effect on cashless society; 1) electronic money transactions have a significant effect of 0.929; 2) electronic money supply has a significant effect of -1,470; 3) digitalization of electronic money has a significant effect of -0,543; 4) electronic money infrastructure has a significant effect of -1,463; 5) simultaneously has an effect of 74.4%. While electronic money infrastructure as a moderating variable that strengthens the effect of electronic money transactions on cashless society by 27.6%.

Keywords
Digitalization of electronic money, cashless society and infrastructure

Topic
Business Sector Accounting

Link: https://ifory.id/abstract/nFLzK8CfQVDg

Corresponding Author
Rawintan Endas Binti

Institutions
FEB ULM

Abstract
This research embarks from the authors experience and public grievance on costly food and beverage sold by food and beverage outlets in Kalimantan Major (KM) Airport. Even for urbanites, price offered by the outlets is noticeably expensive than those sold in the down-town outlets, moreover for countryside people, the price is not really friendly. The research aims to know and understand the rationale of rent cost determination suspected to the main contributor of food and beverage being expensive. Qualitative approach is employed to understand this case more clearly with case study research strategy. On-site observation revealed that most tenants won the bidding of food and beverage outlets are established entrepreneurs that have strategic information on business prospects in KM Airport, chain business entities that have nationally and internationally network. It is hardly found ordinary entrepreneurs being tenants of food and beverage outlets because of the high cost rent offered. Not surprisingly, the tenants then push the high cost on customers. These circumstances have caused KM Airport, owned by state, seems loses its direction to maintain the equilibrium between the public-service entity and profit-oriented entity, for example the absence of drinking fountain has forced the airport users to buy water in the outlet that the price is double. KM Airport also has not set structure or percentage of the tenants, from categories: micro / small, established, national chain and international chain entities. Without affirmative policy, it is hardly to find a balanced model of business that is profit driven, while at the same time has strong commitment to serve its customers with public service standards and affordable prices of food and beverage. The contribution of this study is to offer a balanced model of business in the context of airports operated in developing countries where its users come from multiple strata.

Keywords
airport, public service, profit driven, balanced model

Topic
Business Sector Accounting

Link: https://ifory.id/abstract/YLbZzBRjp4KH

Corresponding Author
SANDRA IRIAWAN

Institutions
a) Politeknik Negeri Banjarmasin
*nurul_qalbiah[at]akuntansipoliban.ac.id
b) Politeknik Negeri Banjarmasin
*sandra_iriawan[at]akuntansipoliban.ac.id

Abstract
This study examines the Effect of Perception of Ease and Useful Perception on the Implementation of SAK EMKM at MSMEs in Banjarmasin City. The sample of this study is employees of accounting and MSMEs leaders who want to make financial reports but have never made financial reports based on SAK EMKM by totaling 50 respondents. Hypothesis test results indicate that Perception on Ease of Use and Perception of Usability have a positive effect on the Implementation of Accounting Standards for Micro, Small and Medium Enterprises (SAK EMKM).

Keywords
Perception of Ease of Use, Perception of Usability, Financial Accounting Standards for Micro, Small, and Medium Enterprises (SAK EMKM)

Topic
Business Sector Accounting

Link: https://ifory.id/abstract/T97n8VagFd6H