Indonesia Conference Directory

Corresponding Author
Edy Anan

Institutions
Universitas Amikom Yogyakarta

Abstract
Many parties believe that there is a relationship between fiscal decentralization and the level of corruption in the regency/city. The objective of this research is to examine influence of fiscal decentralization on level of corruption regencies/cities in Indonesia. This research also uses control variables, namely the General Allocation Fund (DAU) of the regency/city, the age of the regency/city, and the location of regency/city. The population of this study is all regencies/cities in Indonesia. Data sources using secondary data. The research sample was selected using the purposive sampling method. Hypothesis testing uses multiple regression analysis. The statistical test results show the level of significance of fiscal decentralization to level of corruption is 0.016 smaller than the significance level of 0.05 (5%). These results prove that the existence of fiscal decentralization has a significant influence on the level of corruption in Indonesia. The statistical results of the control variables show that the significance level of regency/city DAU is 0.081, regency/city age is 0.221 and regency/city location is 1.282. This means that DAU, age, and location of the regency/city have no significant influence on the level of corruption regencies/cities in Indonesia.

Keywords
Fiscal Decentralization, level of Corruption, regencies/cities

Topic
Accounting

Link: https://ifory.id/abstract/kqEp2GjnZwVu

Corresponding Author
Hennie Husniah

Institutions
Langlangbuana University, Bandung

Abstract
This research aims to study information technology and culture on the quality of management accounting information systems in the Bandung city government cooperative. This research uses descriptive verification research method by using the PLS (Partial Least Square) test. Data collected through a questionnaire distributed to employees of the Bandung city government cooperative. The results of this study are expected to be a solution to the problem of technology and organizational culture in the cooperative of Bandung city government employees. The results of this study refer to: information technology relating to the quality of management accounting information systems, and organizational culture related to the quality of management accounting information systems.

Keywords
Information Technology; Organizational Culture; Quality of Management Accounting Information Systems

Topic
Accounting

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

Corresponding Author
Niswah Baroroh

Institutions
Universitas Negeri Semarang

Abstract
This research aims to know the influence of the size of the company, sales growth, and the independent Commissioner to tax avoidance by the quality audit as a moderating variable. The population of this research is the property and real estate companies listed in the Indonesia stock exchange in 2014-2017. This research used a purposive sampling method and has 26 companies as the samples. The Data used a multiple linear regression and descriptive analysis. The results showed that the companys size and sales growth partially effect significantly to tax avoidance. Partially independent Commissioners has no significant effect to tax avoidance. The audit quality moderate the influence of sales growth to tax avoidance. On the other hand, it can not moderate the influence of companys size and the independent commissioner to tax avoidance. Based on these results, the suggestions for further researchers is expected to use different other proxy to measure the independent commissioner, for example, the intensity of the presence of the independent commissioners in the meeting of the Board of Commissioners.

Keywords
Tax Avoidance; Company Size; Sales Growth; Independent Commissioner; Audit Quality

Topic
Accounting

Link: https://ifory.id/abstract/FwBPz48kEQyW

Corresponding Author
Ani Rohanah

Institutions
Economics Faculty, Semarang State University - Indonesia
*E-mail : ani.rohanah716[at]gmail.com

Abstract
The research aims to determine the role of independent commissioners in moderating the influence of executive ownership and executive compensation on tax aggressiveness. This study uses mining, agriculture, property, real estate and building construction companies listed on the Indonesia Stock Exchange (IDX) in 2013 –2017. The sample selection used a purposive sampling method and obtained 18 companies with 90 units analysis. The method of data analysis in this research uses absolute difference test analysis on moderated regression analysis The result of this research indicates that executive ownership has a significant negative effect on tax aggressiveness. Meanwhile, executive compensation cannot effect on tax aggressiveness and independent commissioners cannot moderate both the relationship of executive ownership with tax aggressiveness and also executive compensation with tax aggressiveness. The conclusion of this research is that only executive ownership has an influence on tax aggressiveness. Therefore, companies must be more pay attention to provision of stock incentives to company executive.

Keywords
Keywords: Independent Commissioners, Executive Compensation, Executive Ownership, Tax Aggressiveness

Topic
Accounting

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

Corresponding Author
Kardiyem Kardiyem

Institutions
Economic Faculty
Universitas Negeri Semarang

Abstract
Fraud is a mistake made by someone intentionally which could harming others. Fraud within the sope of village goverment is very determental to the public interest. Village funds that are organized for the walfare of the village community are not optimal because of the irresponsible behavior of village apparatus. This Study aims to explore the tendency of accounting fraud committed by village apparatus in Weru district related to the role of spiritual intellegence in moderating the influence of suitability of compensation, apparatus morality, and organizational ethical culture. The population of this research is all villaage apparatus in Weru District. This Research used purposive sampling technique with 52 respondents. The sample of research includes village head and village apparatus who managed village funds. They were village secretary, village treasurerand also the head of development planning affairs. This Research uses quantitative approach. Method of collecting data using aquestionaire. Data analysis techniques using descriptive analysis, regression moderation with different test. The results of the study show that there is a negative influence between apparatus morality and ethical culture on accounting fraud tendencies. There is a positive influence on the suitability of compensation on accounting fraud tendencies. There is an influence of spiritual intelligence in strengthening the negative relationship between apparatus morality and organizational ethical culture towords accounting fraud tendencies. There is an influence of spiritual intelligence in weakning the positive relationship of compensation suitability on the accounting fraud tendencies. Based on the result of the analysis, the researchers suggested that the government hold training on managing village fund programs on a regular basis and provide appropriate remuneration in managing vilage funds. The professionalism of village apparatus can be improved through training in managing village funds. This can be tried to reduce someone-s fraudulent behavior.

Keywords
Compensation Compliance; Aparatus Morality; Organizational Ethical Culture; Spiritual Intelligence; Tendency of Accounting Fraud

Topic
Accounting

Link: https://ifory.id/abstract/PerfwaW2mMAy

Corresponding Author
Ely Suhayati

Institutions
Department of Accounting
Universitas Komputer Indonesia
ely.suhayati[at]email.unikom.ac.id

Abstract
The purpose of this study is to examine how much audit experience influences the timeliness in completing audits that has implications for Auditor Performance, the respondents in this study are 30 Senior Auditors in Bandung Region. The study results are Audit Experience has an influence on Timeliness in completing audits that has implications for auditor performance. It means that the more auditors have experience in conducting audits, the more timely auditing will be that can influence auditor performance, experience is not only absolutely needed by auditors in public accounting firms, but by all other fields of auditors such as government auditors.

Keywords
Audit Experience, Timeliness, Audit Performance

Topic
Accounting

Link: https://ifory.id/abstract/z7UyJvZMGgm8

Corresponding Author
Sultan Syah

Institutions
a)Doctoral Program of Economic and Business Faculty,
Brawijaya University, Malang, 65142, Indonesia
* sultanakuntan[at]gmail.com
b)Brawijaya University, Malang, 65142,Indonesia

Abstract
The purpose of this study is to provide an understanding of the role of blue accounting in transforming plastic waste into environmentally friendly energy to meet human needs. This study uses qualitative methods with ethnomethodology approaches. Data is gained through observation, documentation and daily conversations. Blue accountings research provides a solution to overcoming the problem of plastic waste at sea. Where waste can be converted into fuel oil with the composition of each 10 kilograms of plastic waste, producing 6 liters of diesel fuel, 2 liters of gasoline and 2 liters of fuel. Application of this research: this research may be useful for environmental accounting. The novelty/originality of this study is overcoming the problem of plastic waste on land and at sea

Keywords
Blue Accounting; Zero Waste; Plastic

Topic
Accounting

Link: https://ifory.id/abstract/r4HFg9MGnjQw

Corresponding Author
Siti Kurnia Rahayu

Institutions
Accounting Study Program
Economic and Business Faculty
UNIKOM

Abstract
There is a problem of tax violation or non-compliance of taxpayers that occur every year in Indonesia. It is very vital for the Directorate General of Taxes to endeavor more intensive ways in which to strengthen the policy countermeasures to combat this problem. From various scholarly studies concerning this matter, even though the Tax Law Enforcement enforcing the tax auditing process have been made one of the important taxation policies to test the obedience of taxpayers, it-s crucial for the Directorate General of Taxes of Indonesia to design a tax auditing system that-s far more effective, procedures that are more efficient; supported by a control system of great quality. The use of information systems of tax auditing that-s optimal is able to reach the goal of a tax auditor, which is that the post-audited taxpayers are more compliant. The goal of this research is to test the relevance of acquisition capability findings of taxpayer violations by a tax auditor by using tax information system that-s effective, which is affected by the level of competence of tax auditors themself. Research using the quantitative method uses data from a questionnaire that-s answered by 88 respondents (tax auditors) in a “Kantor Pelayanan Pajak” (Office of Tax Services) in the location of West Java of Indonesia; on the month of November 2018. The results show that by using a tax information system that-s effective, it can increase the capability of tax auditors to thoroughly find tax violations of certain taxpayers; making considerate contribution to the quality boost of tax audits. The frequent change in dynamics of tax rules and an information system that-s lacking in effectiveness can oftentimes inhibit the effectivity of a tax audit.

Keywords
Tax Audit, Competence of Tax Auditors, Information System, Tracing Taxpayers Violations

Topic
Accounting

Link: https://ifory.id/abstract/2jxh7XRvZKMB

Corresponding Author
Monika Handayani

Institutions
Politeknik Negeri Banjarmasin

Abstract
Corporate resource planning in the field of accounting is a process of measuring the provision of information related to accurate financial transactions in the companys financial reporting. The financial statements briefly record every transaction that occurs in the company by creating accounts for each financial transaction such as the movement of assets in and out, such as inventory, operating costs, sales and purchase reports. But there is no method that is really applied to analyze the creation of accounts in a structured manner, so that the computer computing process that runs so far requires a long time for each transaction process. The traversal tree algorithm implemented in this study aims to create structured accounts or control of accounts (CoA) and help the computing processes that are carried out by the computer run quickly. So that it can provide information to companies quickly and accurately.

Keywords
Control of Account (CoA), Traversal Tree Postorder, Inorder and Preorder

Topic
Accounting

Link: https://ifory.id/abstract/nZjcFhDaHrm3

Corresponding Author
Maylia Pramono Sari

Institutions
a. Semarang State University, b. Semarang State University, c. Diponegoro University

Abstract
There has been a considerable increase in the publication of sustainability reports among corporation in the last decade, but sustainability reporting in university is relatively at the beginning stage. Besides the phenomenon gap in university, there is literature gap of the relationship between sustainability performance and reporting. In response to the phenomena and literature gap, this study aims to understand sustainability reporting practices by universities in Indonesia, which are first by knowing the reporting channel used by universities, secondly analyses the level of sustainability reporting readiness of universities, and thirdly examine the difference between sustainability performance and reporting. The data used in this study were secondary data and the samples were 48 Indonesian universities in the 2018 UI Green Metric Rank. This study combines content analysis and quantitative analysis. The findings show Indonesian universities use many channels and forms to report sustainability, also the majority of Indonesian university are quite ready for sustainability reporting. The result of Mann Whitney Test shows that there is no significant difference between Sustainability Performance and Sustainability Reporting, also there is no significant different between public and private universities in reporting. This indicates that for certain extent the universities already practiced sustainability but they are not aware or intent to report. The study is limited to the sustainability performance is represented by the rank in this list which might be subject of validity issues. The future study can be focused on the university-s view on sustainability reporting, and the existence of stakeholder demand of such reporting. Further investigation is also needed why sustainability performance is not necessarily following by sustainability reporting.

Keywords
Sustainability Reporting (SR), Sustainability Performance (SP), Global Reporting Initiatives (GRI), University

Topic
Accounting

Link: https://ifory.id/abstract/6yjEx8fKJWBg

Corresponding Author
Asrori Asrori

Institutions
1 Departement of Accounting, Faculty of Economic, Universitas Negeri Semarang. Semarang-Indonesia
2 Graduate Program, Universitas Islam Negeri Walisongo. Semarang-Indonesia.
3 Departement of Accounting, Faculty of Economic, Universitas Negeri Semarang. Semarang-Indonesia

Abstract
Zakat as one of the five pillars of Islam is obligatory worship that has material and social dimensions. In the life of the Muslim community zakat becomes Islamic philanthropy which is very important to purify property for the payers (muzaki) and improve the welfare of the recipients (mustahik). In this case zakat spending can be distributed consumptively and utilized productively. The purpose of this study is to provide an empirical explanation of amils intention to utilize productive zakat to alleviate poverty and empower zakat recipients (mustahik) to become zakat payers (muzaki). The main theory used to explain amils intention to utilize productive zakat is the theory of reasoned action with literacy as an intervening variable. The study was conducted in 13 Zakat Management Organizations (Organisasi Pengelola Zakat) in Central Java Province, Indonesia, with respondents covering 65 amil. The results of this study provide empirical support that attitudes, subjective norms and literacy have a positive effect on the intention of amil to utilize productive zakat for poverty reduction and empowerment of zakat recipients (mustahik) to pay zakat (muzaki). The results of the study also provide empirical support there is a positive influence between attitudes and amil intentions to utilize productive zakat through literacy. However, there is no positive influence between subjective norms and amils intention to utilize productive zakat through literacy. It is recommended that amils intention to utilize productive zakat needs to be improved. Increasing the intention of amil to utilize productive zakat can be pursued through fostering attitudes and increasing literary amil regarding the utilization of productive zakat to alleviate poverty and empower zakat recipients (mustahik) to become zakat payers (muzaki).

Keywords
Productive Zakat, Poverty Reduction and Zakat Recipient Empowerment.

Topic
Accounting

Link: https://ifory.id/abstract/B3UKgZbjq9d6

Corresponding Author
Angela Merici Minggu

Institutions
a) Department of accounting, University of Diponegoro, Semarang
*angelaminggu[at]students.undip.ac.id
b) Department of accounting, University of Diponegoro, Semarang
c) Department of accounting, University of Diponegoro, Semarang

Abstract
This study aims to describe the concept of value chains as the basis for strategic management accounting design in three private universities in Kupang (East Nusa Tenggara). A qualitative approach with multiple case study methods is used in this study by focusing on the problems that arise as a result of the enactment of Law No. 12 of 2012 concerning PTN-BH concerns autonomy and decentralization. Semi-structured interviews were conducted at three leaders of private universities, they were chosen because they were considered to have the greatest role in improving the quality of the institutions they lead. This research offers a contribution in identifying competitive advantages in an effort to improve the quality of private universities. In addition, contributions in designing strategic management accounting are also carried out in order to assess their relative position against competitors. This study found ten main themes, namely the number of new students, the ratio of lecturers to students; recruitment of new lecturers; use of technology; national and international publications; public services; quality of lectures; quality of graduates and waiting period; infrastructure development and promotion. Value chain analysis is proven to be able breaking down the university to determine relevant strategies in order to improve sustainable quality. This research also shows that the case study method can be a powerful tool in analyzing the value chain concept.

Keywords
Value Chain; Strategic Management Accounting; Private universities

Topic
Accounting

Link: https://ifory.id/abstract/hAYCfyDq6WTr

Corresponding Author
Ari Kamayanti

Institutions
Politeknik Negeri Malang

Abstract
The aim of this article is to shed light on how vocational accounting education can produce architect of civilisation. Vocational studies are usually regarded as the producer of labours; a term now commonly known as factory teaching institution. The essence of education in any kind of studies, be it academics or vocational, is the same. It is the transfer of values, knowledge, and skill. Thus, the ability to apply accounting knowledge in vocational study, will be enhanced if students are taught to be contextually and spiritually aware. The creation of applied accounting can only bring welfare to civilisation if accounting is created with values suited to the users belief. Vocational accounting studies will therefore produce more than just labours, but architects of civilisation.

Keywords
Accounting education; civilisation; vocation

Topic
Accounting

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