Indonesia Conference Directory

Corresponding Author
RATIH PUSPITASARI

Institutions
Institut Bisnis dan Informatika Kesatuan, Bogor

Abstract
Health of a bank has a great influence on the economy of a country, because if a bank into a group that is not healthy then the economy in a country will be disturbed, especially in the financial system. Therefore banks are required to maintain and improve the level of health. This study aims to determine: (1) Bank Health Level in terms of Risk Profile at PT. Bank Mandiri (Persero) Tbk period 2013 - 2017, (2) Bank Health Level in terms of Good Corporate Governance at PT. Bank Mandiri (Persero) Tbk period 2013 - 2017, (3) Bank Health Level in terms of Earnings at PT. Bank Mandiri (Persero) Tbk period 2013 - 2017, (4) Bank Health Level from the side of Capital at PT. Bank Mandiri (Persero) Tbk period 2013 - 2017, and (5) Bank Health Level in terms of Risk Profile, Good Corporate Governance, Earning, Capital at PT. Bank Mandiri (Persero) Tbk period 2013 - 2017. The object of this research is PT. Bank Mandiri (Persero) Tbk. Data collection method in this research is using documentary method. Data analysis method used in this research is quantitative analysis method that is by analyzing the numbers in financial statements then adjusted to the ratios and non ratio as follows: (1) Risk Profile using financial ratio of NPL (Non Profile Loan) and LDR (Loan Deposit Rate), (2) Good Corporate Governance (GCG) based on self assessment result of PT. Bank Mandiri (Persero), (3) Earning using financial ratio ROA (Return On Asset), and ROE (Return On Equity), and (4) Capital using CAR (Capital Adequancy Ratio). Results of research at PT. Bank Mandiri (Persero) Tbk period 2013 showed that the soundness of the bank was very healthy, this was reflected in the final composite value of 86,66%, results of research at PT. Bank Mandiri (Persero) Tbk period 2014 showed that the soundness of the bank was very healthy, this was reflected in the final composite value of 86,66%, in period 2015 shows that the Bank soundness healthy, it is reflected from the final composite value obtained value of 83.33% For the period of 2016 shows that the Bank soundness healthy, it is reflected from the final composite value obtained value of 73.33%. For the period of 2017 shows that the Bank soundness healthy, it is reflected from the final composite value obtained value of 83.33%. Based on the results of the analysis, the ratio that affects the rise and fall of the banks health composite value is the ratio of NPL and ROE, because in the period 2016 PT. Bank Mandiri (Pesero) Tbk experienced a decline in composite value along with a decrease in the ratio of NPL and ROE. Thus the health results can be used as an evaluation by PT. Bank Mandiri (Persero) Tbk to be more selective in lending to prospective customers to better health of banks and will affect the profits generated.

Keywords
Level and RGEC Method

Topic
Organizational and accounting system change

Link: https://ifory.id/abstract/A2uMpPaB7Hgx

Corresponding Author
Lies Zulfiati

Institutions
STIE Indonesia

Abstract
This study aims to analyze changes in the mindset of the public regarding the Waste Bank to the existence and practice of accounting in the Waste Bank. Viewing from the proof of transaction to the financial reporting. The object of this study was conducted at the Al-Hidayah Garbage Bank in East Jakarta. This type of research is qualitative with a phenomenological approach. Data collection techniques using interviews, observation, and documentation. The data sources used are primary data, namely, officers from the East Jakarta Al-Hidayah Garbage Bank and East Jakarta Al-Hidayah Garbage Bank customers, and secondary data namely, data on the waste bank in the form of a 3R implementation book (Reduce, Reuse, and Recycle) through the 2014 Ministry of Environment waste bank. In addition, Minister Regulation No. 13 of 2012, SAK ETAP and Sharia PSAK. Data analysis in this study uses interactive model data methods. Based on the results of this study, it can be concluded that the existence of Al-Hidayah Garbage Bank can change the mindset of the community regarding waste. Garbage that used to be only disposed of without being treated, but now the community already understands how to manage waste properly, that is, the community can sort organic waste and non-organic waste. One of the impacts of good waste management is that it can add to peoples income because waste has economic value and the AL-Hidayah Waste Bank applies an accounting system that is in accordance with general accounting standards. However, Al-Hidayah Garbage Bank still uses a simple accounting system.

Keywords
Changes in peoples mindset, accounting practices, waste banks

Topic
Organizational and accounting system change

Link: https://ifory.id/abstract/f3JzAGWRuEdk

Corresponding Author
Lies Zulfiati

Institutions
Sekolah Tinggi Ilmu Ekonomi Indonesia

Abstract
This study aims to analyze the prediction of financial distress in the construction companies listed on the Indonesia Stock Exchange (IDX). This study uses a descriptive qualitative research approach, as measured by the Altman Z- Score, Springate and Zmijewski bankruptcy analysis methods. The data used in this study are secondary data. The population of this study is construction companies listed on the Indonesia Stock Exchange from 2016 to 2018. The sample is determined by the purposive sampling method, with a total sample of 12 companies from 17 companies listed on the Indonesia Stock Exchange, so that the total observations in this study are 36 observations. Data collection techniques using the method of documentation through the site www.idx.co.id and based on information from the various media to find out the current condition of the sample company. The results of this study stated that the prediction of financial distress in accordance with the company-s current reality is the Zmijewski model with the highest accuracy rate of 66.67% and the highest error rate us the Springate model with a percentage of 58,33%.

Keywords
Financial Distress, Altman Z-Score, Springate, Zmijewski, Bankruptcy

Topic
Organizational and accounting system change

Link: https://ifory.id/abstract/jvp8zD2CmKkw

Corresponding Author
Lies Zulfiati

Institutions
Sekolah Tinggi Ilmu Ekonomi Indonesia

Abstract
This study aims to determine the indications of financial distress in the construction services companies. This study employed a descriptive method. A descriptive study is conducted to discover the value of either one or more independent variables without comparing or linking them with other variables. The sample in this study is financial statements from 2010 to 2018, during which period the construction services companies constantly experienced declining profitability. To predict financial distress in the construction services companies, the financial ratio data of 2010-2018 are analyzed using the Altman Z-score method. The findings of this study describe the prediction of financial distress in the construction services companies in 2010-2018. In 2011, no financial distress (bankruptcy) is discovered. However, in 2010, followed by 2012 to 2018, potential bankruptcy is discovered, such as decline in sales, assets, profits, and others.

Keywords
financial ratio, financial distress

Topic
Organizational and accounting system change

Link: https://ifory.id/abstract/dp6wXf83UbgJ

Corresponding Author
Q Ahmada Arifin

Institutions
Master of Accounting Program, Faculty of Economic and Business, University of Indonesia

Abstract
Cost of Goods Manufactured is a very important thing to calculate the selling price and profit and loss of a company. PT ABC as the main distributor of PT XYZ. This research helps PT ABC determine the Cost of Goods Manufactured which is more accurate to determine the right selling price with traditional methods and TDABC. The traditional method alocate the same value of direct and overhead labor costs for each product based on the number of units needed and provide less accurate calculations. The TDABC method provide more accurate direct labor and overhead costs by alocating the costs into each activity that has added value and the production process time for each type of product. TDABC shows that simple products have a smaller overhead allocation than products that are complicated in the production process so that undercosting or overcosting can be minimized.

Keywords
Cost of Goods Manufactured; Time Driven Activity Based Costing; Premix Seasoning; Various Product; Restaurant; Undercosting; Overcosting

Topic
Organizational and accounting system change

Link: https://ifory.id/abstract/p39hrAmUaRKg

Corresponding Author
Rakhmini Juwita

Institutions
a) Universitas Terbuka, Economic Faculty
b) Politeknik LP3i Bandung, Economic Faculty

Abstract
The existence of differences between the factors that influence human behavior in determining planning and budgeting in the public sector makes researchers interested in conducting studies. The method used in this research is the study of literature, by analyzing a number of studies that have been carried out and published online in the period 2010-2019 and occurred in several countries. This study illustrates the phenomenon of behavioral aspects and the factors that influenced it during this period, and concluded that the factors that influence human behavior in determining planning and budgeting in the public sector, including individual needs and motivation, group pressure, organizational demands, individual background, time demands, social conflict and personal responsibility, which causes budget irregularities, budget mark up and double budget.

Keywords
Behavior, Planning and Budgeting

Topic
Organizational and accounting system change

Link: https://ifory.id/abstract/8GwBmTtLkWcX

Corresponding Author
Farinza Tiara Indani

Institutions
a) Faculty of Economics and Business, Gadjah Mada University. Jl. Sosio Humaniora No. I Bulaksumur Yogyakarta 55281
b) Faculty of Economics and Business, Gadjah Mada University. Jl. Sosio Humaniora No. I Bulaksumur Yogyakarta 55281
c) Faculty of Economics and Business, Gadjah Mada University. Jl. Sosio Humaniora No. I Bulaksumur Yogyakarta 55281

Abstract
The increase in funds distributed to villages throughout Indonesia must be accompanied by increased accountability in its management. This study aims to identify the determinants of intention to use accounting applications that are considered capable of guarding and increasing the accountability of village financial management. The village accounting application called Sidek Desaku is a new innovative product whose benefits and motivating factors for user intentions need to be identified in order to be evaluated and intervention steps determined to increase acceptance. This research model was tested on two groups namely 46 operators and 24 village heads (decision-makers) in one DIY district, and data were analyzed with SEM-PLS (Warp-PLS 6.0). This research proves that perceived usefulness is the main determinant of the intention to use village accounting innovations. This study also found that anxiety only affected the intention of the operator group. Based on this, developers and governments should collaborate and continue to add relevant features, pay attention to the capacity of operators by providing lots of technical guidance and training that can reduce anxiety and increase perceived usefulness. Different from previous studies, this study uses a modified TAM 3 model by considering duality theory and adding factors of social influence and perceived risk to intentions.

Keywords
village Accounting; Technology Acceptance Model 3; Intention

Topic
Organizational and accounting system change

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

Corresponding Author
Inneke Putri Widyani

Institutions
Universitas Terbuka

Abstract
This study will examine the effect of Good Corporate Governance (GCG) on the performance of regional banks in Indonesia. This is based on the growth of Regional Development Banks throughout Indonesia which continue to commit to appearing as leaders in their respective regions. The research will also examine the moderating effect of ownership structure on the effect of GCG on company performance. This research was conducted at regional development banks with a research period of 2015-2017. The results of the research conducted indicate that in this study it can be concluded that the performance of the Regional Development Bank (BPD) is influenced by the size of the board of directors, audit committee, remuneration and nomination committee, and ownership structure. The results of the research conducted also found a moderating effect of ownership structure on the influence of the size of the director and the remuneration committee and nominations on ROE and ROA. The moderating effect of ownership structure on the influence of the board of directors size on ROE and ROA is negative. However, the moderating effect of ownership structure on the influence of the remuneration committee and nominations on ROE and ROA is positive.

Keywords
Good Corporate Governance (GCG), Company Performance, Ownership Structure, Regional Development Bank

Topic
Organizational and accounting system change

Link: https://ifory.id/abstract/96vwfAJeybQB

Corresponding Author
Eti Kusmiati

Institutions
Universitas Garut

Abstract
Based on the results of examinations conducted by Badan Pengawas Keuangan (BPK), the problem of the public sector in Indonesia lies in the application of public sector management accounting, which is located on the weaknesses of the Internal Control System and the budgeting system. This study aims to analyze the application of management accounting in the public sector in the Government of Garut Regency. The variables studied include three dimensions of public sector management accounting, namely planning, implementation, and control. This research was conducted at three government institutions in Garut Regency, namely: Badan Perencanaan Daerah (BAPPEDA), Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD), and Inspektorat Daerah. The method used in this research is a descriptive qualitative method. Data collection techniques carried out by documentation, questionnaire distribution, and interviews. Data processing uses scoring and triangulation scales. The results of this study indicate that the application of public sector management accounting in the Garut Regency Government is included in both criteria. The planning and implementation dimensions are reflected in very good criteria, while the control dimensions are included in the criteria good.

Keywords
management accounting in the public sector, planning, implementation, control.

Topic
Organizational and accounting system change

Link: https://ifory.id/abstract/PGec9QhgnX8p

Corresponding Author
Margareta Adventa Darlen

Institutions
University of Nusa Cendana, Faculty of Economics and Business, Accounting Major

Abstract
This research was conducted to analyze and examine the effect of the application of government accounting standards on the quality of financial reports in the Kupang City Government. This research was conducted on the Kupang City Government. This study uses a quantitativ descriptive approach that is to explain in the form of tables and graphs on the condition of the object and the results of the study with the help of Partial Least Square analysis that is operated through the Smart program PLS version 3.0. Data collection was done through a questionnaire to 66 respondents taken by purposive sampling technique. In this context the research is expected to be able to provide information or knowledge about the effect of the application of government accounting standards on the quality of financial reports in the Kupang City Government and to be input and reference for making decisions regarding government accounting standards for the quality of financial statements. The results of the study indicate that the application of SAP influences the quality of financial reports in the Kupang City Government.

Keywords
Government Accounting Standards and Quality of Financial Statements

Topic
Organizational and accounting system change

Link: https://ifory.id/abstract/4JWz3ngT2QcL

Corresponding Author
Lies Zulfiati

Institutions
Sekolah Tinggi Ilmu Ekonomi Indonesia

Abstract
This study aims to examine the effect of Institutional Ownership on Tax Avoidance, the effect of Audit Quality on Tax Avoidance and the effect of the Audit Committee on Tax Avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. This study uses a quantitative descriptive approach, which was measured using panel data regression methods with Eviews 10. The population of this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2015 to 2017. Samples were determined by purposive sampling method, with a total sample of 46 manufacturing company. So the total observation in this study was 138 observations. The data used in this research is secondary data. The technique of collecting data uses the documentation method through the official IDX website: www.idx.co.id. The results of the study prove that Institutional Ownership and Audit Quality have no effect to Tax Avoidance in manufacturing companies that listed in The Indonesia Stock Exchange (IDX) from 2015 to 2017. and the Audit Committee is negatively related to Tax Avoidance in manufacturing companies listed on the Stock Exchange 2015-2017.

Keywords
Corporate Governance, Institutional Ownership, Audit Quality, Audit Committee and Tax Avoidance

Topic
Organizational and accounting system change

Link: https://ifory.id/abstract/2GaxdVTn8hqt

Corresponding Author
Flourien Nurul Ch

Institutions
Sekolah Tinggi Ilmu Ekonomi Indonesia

Abstract
The purpose of this research is to measure the impact of company-s profitability, size and sales growth to price to book value. Profitability is measured using return on equity; whereas size is measured using total asset. The samples in this research are companies in the consumption sector listed in the Indonesia Stock Exchange in 2013 to 2017; using purposive sampling method, there are 25 companies chosen as samples and a total of 125 observation data. This research use regression model and the data is run using Eviews. Using fixed effect model, the result of this research showed that simultaneously profitability, size and sales growth have significant effect to company price to book value. Whereas partially, only profitability has significant effect to company price to book value; The two other independent variables, namely company size and sales growth do not have significant impact on price to book value.

Keywords
Profitability, Company-s size, Sales growth and Price to book value

Topic
Organizational and accounting system change

Link: https://ifory.id/abstract/qeXWuYB4Z6yL

Corresponding Author
Ratna Marta Dhewi

Institutions
Universitas Terbuka, Indonesia

Abstract
Village-owned business entity (BUMDes) have played a significant role in the growth of the village-s economy since the economic reforms of UU No. 32 Tahun 2004.Online financial reporting is one of the technological breakthroughs in the Industrial Revolution 4.0 and can have a positive impact on society 5.0 to foster public trust in certain entities. The ultimate goal of establishing BUMDes is expected to become a pioneer in bridging efforts to strengthen the economy in the countryside. The research objective is to examine an overview of the impact of full disclosure of financial statements that produce from online finantial reporting, its development, the advantages and disadvantages of BUMDes that utilize this technology, the inhibiting factors for the development of this technology and the concrete steps that must be taken to adapt the development of BUMDes accounting information systems in Indonesia. The method used the literature study approach through the search for a number of journals, textbooks and also case study in KuripanMajuBUMDes. The results indicate that it is known that online financial reports provide many great benefits for BUMDes and Indonesia needs to immediately make adjustments both in terms of human resources and its regulation in response to this industry 4.0 revolution.

Keywords
disclosure financial statements, accounting information systems, village-owned business, and BUMDes

Topic
Organizational and accounting system change

Link: https://ifory.id/abstract/pbucQKxtv3XP

Corresponding Author
Lies Zulfiati

Institutions
Sekolah Tinggi Ilmu Ekonomi Indonesia

Abstract
This research aims to know the extent of the influence of corporate social responsibility, financial distress, and size to earning management in companies manufacture listed in Indonesia Stock Exchange. This research uses descriptive research type, quantitative approach, as measured by the method of linear regression of the data panel with Eviews 10. The population of this research is in manufacture company are listed in the Indonesia Stock Exchange of 2015-2017. The sample are determined based on the method of purposive sampling, with 118 manufacture companies, so the total observations in this study as much as 354 observations. The data used in this research is secondary data. The method of data collection using documentation through the official website of IDX www.idx.co.id. The result of this research show that the corporate social responsibility haveno significant effect to earning management in manufacture of 2015-2017, financial distress and size has significant effect to earning management in companies in manufacture of 2015-2017.

Keywords
Corporate Social Responsibility, Financial Distress, Size, Earning Management

Topic
Organizational and accounting system change

Link: https://ifory.id/abstract/JrNbYh6KmT7Z

Corresponding Author
Nindya Farah Dwi Puspitasari

Institutions
(1)Universitas Terbuka (2)President University (3)President University

Abstract
The cost of equity is important to determine the return on investment. This research aims to examine the relationship between disclosure and political connection towards cost of equity. Cost of equity in this research is using Capital Asset Pricing Model (CAPM) approach. The sample used is from manufacture companies listed on Indonesia Stock Exchange from 2014-2017. The regression analysis results indicate that the disclosure have negative relationship toward cost of equity. Likewise, the political connection has negative relationship toward cost of equity. Moreover, the size also has negative relationship toward the cost of equity in the companies.

Keywords
cost of equity, disclosure, political connection, Capital Asset Pricing Model, size

Topic
Organizational and accounting system change

Link: https://ifory.id/abstract/UjDf6XkZG3EC

Corresponding Author
Noorina Hartati

Institutions
Universitas Terbuka, Universitas Terbuka

Abstract
This study aims to examine whether Intellectual Capital (IC) which includes VACA (CE), VAHU (HC), and STVA(SC) has a positive effect on company, with the leverage and total assets as control variables. The results of multiple linear regression tests (p-value) shows that the variables VACA (CE), VAHU (HC), STVA (SC) and Intellectual Capital (VAICTM) have a positive effect on SMEs financial performance. Therefore, the research further strengthens previous studies that Intellectual Capital and its components, which include Employed Capital, Human Capital and Structural Capital have an effect on SMEs financial performance. VAICTM is the best indicator to measure IC (Intellectual Capital). So to improve the financial performance of SMEs companies, it is necessary to pay attention to their employees (HC), capital structure (CE), and organizational structure in the company (SC).

Keywords
Intellectual Capital, Financial Performance, SMEs

Topic
Organizational and accounting system change

Link: https://ifory.id/abstract/Ndkv3KFfQeX8