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Abstract Topic: Accounting

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Good Village Governance: Internal Control Model of Village Funds Management
Nurdian Susilowati, Amir Mahmud, Ratieh Widhiastuti, Wisudani Rahmaningtyas

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Corresponding Author
Nurdian Susilowati

Institutions
Faculty of Economics, Universitas Negeri Semarang

Abstract
This study aims to identify the activities and construct an internal control model of village funds management based on the Regulation of Ministry of Home Affairs No. 20 of 2018. The internal control model can be used to actualize good village governance. This study attempts to conduct in-depth interview to village officials and observation in Jambu District, Semarang. Based on the results of this study, the village funds management defines the activities as follows (a) preparing the budget plan based on the programs set in Village Government Budget (APBDes) proposed as development, government, empowerment, and social activities, (b) carrying out the activities, (c) accountability, and (d) evaluation. Further, the fundamental components of internal control are control environment as the integrity and the ethics of village officials, the leadership of village head, and the accountability. When village officials possess a strong integrity and ethics, frauds can be minimized. In the other hand, the financial statement is accountable. Besides, the democratic leadership of village head can increase the accountability and communication so that the policy can be implemented properly as the objectives proposed. Furthermore, it is important to explore the role of society in internal control system of village funds management.

Keywords
internal control, village funds management, good village governance

Topic
Accounting

Link: https://ifory.id/abstract/eLzyAm3GwgCN


How Does Organizational Factors Affect the Integration of Knowledge Management and e-Learning functions in State University?
Femilia Zahra(1), Ni Made Suwitri Parwati(2), Muhammad Ilham Pakawaru(3), Deddy Wachyudi(4), Zakiyah Zahara(5)

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Corresponding Author
Femilia Zahra

Institutions
(1,2,3,4) Department of Accounting, Faculty of economics, Tadulako University,
(5)Department of Management, Faculty of economics, Tadulako University

Abstract
This study aims to examine the organizational factors-s effect to the knowledge transfer and their consequences for the integration of knowledge management and e-Learning functions. This research was conducted by distributing questionnaires to 150 lecturers from various faculties at the University of Tadulako. Questionnaires were distributed to the lecturer through google form media which connected to the whatsapp application. There were 132 questionnaires returned and could be processed for this study, so the total response rate was 88%. The results showed that organizational factors such as Information Technology (IT), Trust Culture (TC), Flexible structure and design (FSD) can support the success of knowledge transfer at state universities, especially Tadulako University. Other results show that there is an influence of knowledge transfer on the integration of knowledge management and e-learning functions. These results indicate that individual intention to transfer their knowledge and experience will support the integration of knowledge management and e-learning functions.

Keywords
Information Technology, Learning strategy, Trust Culture, Flexible structure and design, knowledge transfer, Integration of knowledge Management and e-learning

Topic
Accounting

Link: https://ifory.id/abstract/g7kR3Pevbx6z


IFRS convergence on earnings management with corporate governance as a moderating variable
Indah Fajarini SW, Dessy Munfaati Rizqy

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Corresponding Author
Indah Fajarini

Institutions
Universitas Negeri Semarang

Abstract
This study aims to analyze the effect of IFRS convergence on earnings management with corporate governance as a moderating variable. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange during the period of 2015-2017. This study used a purposive sampling method and selected 38 companies with 114 units of analysis. The results showed that IFRS convergence did not affect earnings management. The test results also prove that managerial ownership and auditor quality cannot moderate the influence of IFRS on earnings management, but the number of audit committee meetings can moderate the effect of IFRS convergence on earnings management towards negative.

Keywords
IFRS Convergence, Earnings management, corporate governance

Topic
Accounting

Link: https://ifory.id/abstract/y9RezPYbcjUX


IMPACT OF COMPANY PROFITS WHEN APPLYED IMPLEMENTATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) ABOUT PROPERTY INVESTMENT
SURTIKANTI (a), Dean Subhan Saleh (b)

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Corresponding Author
surtikanti surtikanti

Institutions
(a) Universitas Komputer Indonesia-Bandung Jl. DIpati Ukur No, 112-118 Bandung
(b) STIE Mutaqin-Purwakarta Jl. situ bulet Purwakarta

Abstract
ABSTRACT The adoption of International Financial Reporting Standards by another countries in the world, Indonesia (IAI) adopts IFRS too. IFRS is an accounting standards and financial reporting that apply internationally, so that accounting standards and financial reporting of each country has its uniformity. In countries that have implemented IFRS, the application of IFRS for the first time make a significant correction of income. So to investigate the application of IFRS about Property Investment, the company-s profit and the impact of applying IFRS about Investment Property toward company-s profit. Based on statistical analysis showed a strong relationship and the directional correlation between IFRS implementation about Investment Property and profits. Increasing the value of investment property followed by company-s profit. Conclusions from the analysis of these statistics is that there is significant effect on the IFRS implementation about Investment Property to profits. Increased profits are also influenced by other factors, such as interest income, profit on sale of assets and other.

Keywords
International Financial Reporting Standards, Invesment Property and Profit

Topic
Accounting

Link: https://ifory.id/abstract/Bv6YJb2HP4VW


Implementation of Life Cycle Costing on Airline Industry – Case Study of Xyz Airline in Indonesia
Wayan Winten Adnyano (a*), Dony Abdul Chalid (b)

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Corresponding Author
Wayan Winten Adnyano

Institutions
Universitas Indonesia

Abstract
The airline operating cost may vary along the operation time of the aircraft. This cost fluctuation should be taken as consideration for the decision-making process, for instance, the pricing calculation. A poor costing might distort pricing leading to a loss of business. A long-term oriented cost calculation to forecast the total cost of aircraft during the operation time is critical for the airline company. This research will study whether the life cycle cost analysis is fit for airline company with an emphasis on maintenance and disposal or aircraft redelivery cost and focus on aircraft operating lease context. It uses a case study framework on an airline in Indonesia with the interview and documentation analysis as the main research method. The life cycle cost is found to be fit for the airline company with activity-based life-cycle costing as the application model. The research presents an approach that provides a long-term oriented costing that is needed for management decision.

Keywords
Life Cycle Costing; Airline Operating Cost

Topic
Accounting

Link: https://ifory.id/abstract/knyjbTm6PV3h


Implementing IOT for Decision Support System
Reinhart Simanjuntak

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Corresponding Author
Reinhart Simanjuntak

Institutions
Unikom

Abstract
Industries 4.0 currently is growing up, there are subsidiaries for industries 4.0 like cyber-physical system, IOT, cloud computing and cognitive computing. one of that subsidiary is IOT, IOT have role to controlled the system by the internet, IOT have role to collect some information from the sensor that are we defined, from that collection of all data from the sensor this paper tried to combine decision support system, so it help the human to making the decision, in this paper try to controlled smart house, so that the owner of house could make decision, from some sensor that apply to this IOT.

Keywords
Industries 4.0, IOT, data, sensor, decision support system

Topic
Accounting

Link: https://ifory.id/abstract/NJ9VcrDf7duK


Indonesia-s Accounting Majors- Perceptions of The Benefits of Sustainability Reporting
Nadira Athayasri (a), Wahyudin Nor (a*)

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Corresponding Author
Nadira Athayasri

Institutions
a) Faculty of Economic and Business
University of Lambung Mangkurat
Banjarmasin, Indonesia
nadsulaima[at]gmail.com
* wahyudinnor[at]ulm.ac.id

Abstract
This study aims to examine and analyze the influence of the scope and type of information, period of time, and company-s commitment to accounting majors- perceptions for the benefits of Sustainability Reporting. This research is a quantitative study with purposive sampling method. The data were collected by using online questionnaire and obtained a sample of 160 accounting majors from 62 universities in 28 Provinces in Indonesia. The analysis technique used in this study is multiple linear regression. The results of this study shows that the scope and type of information and the company-s commitment influence the perception of accounting majors on the benefits of Sustainability Reporting, while the period of time has no influence on it. In addition, the research indicates that the most important benefits of Sustainability Reporting are related to the ethical and responsible behavior and increase in awareness of environmental and social issues by the company and in enhancing company-s reputation.

Keywords
sustainability reporting; perception; scope and type of information; periode of time; company-s commitment

Topic
Accounting

Link: https://ifory.id/abstract/ZXxtwzv2YVMa


INTELLECTUAL CAPITAL IN POLYTECHNIC: THE DISCLOSURE
ERLIN MELANI; RETNO WIDIASTUTI; ANNA ISROWIYAH

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Corresponding Author
erlin melani

Institutions
STATE POLYTECHNIC OF MALANG

Abstract
The aims of this study was to determine the pattern of disclosure of intellectual capital in universities, especially polytechnics in Indonesia. Data analysis in this study uses content analysis. Content analysis are carried out through the coding process of both qualitative and quantitative data, to be then grouped into predetermined categories, so that the results of the information can be identified later. The most disclosed category is human capital. The next most categories are disclosed, namely structural capital and relational capital.

Keywords
intellectual capital, polytechnic, disclosure

Topic
Accounting

Link: https://ifory.id/abstract/GvwmFpEXJ9NC


INVESTIGATING THE DETERMINANTS OF NON-PERFORMING LOAN: Loan Monitoring as a Moderating Variable
Muhammad Khafid, Fachrurrozie, Indah Anisykurlillah

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Corresponding Author
Muhammad Khafid

Institutions
Universitas Negeri Semarang

Abstract
The objectives of the study are: 1) to analyze the effects of Capital Adequacy Ratio (CAR), Credit Risk, Loan to Deposit Ratio (LDR), and Net Interest Margin (NIM) to Non-Performing Loan (NPL); 2) to analyze the role of loan monitoring in moderating the effects of CAR, credit risk, LDR, and NIM on NPL. It was a quantitative study. The subject of the study was the Republic of Indonesia Employee Cooperative (KPRI) which had saving and loan business units. Data were collected by conducting documentation (to collect data on CAR, Credit Risk, LDL, NIM, and NPL) and distributing questionnaires (to collect data on loan monitoring). Then, data were analyzed by moderated regression. The results showed that CAR did not influence NPL, credit risk had a positive effect on NPL; LDR did not influence NPL; and NIM had a negative effect on NPL. Then, loan monitoring moderated the effects of CAR, credit risk, and LDR on NPL. However; loan monitoring did not succeed to moderate the effect of NIM on NPL. Based on the results of the study, the cooperatives engaged in the provision of credit need to consider loan monitoring as a very strategic variable to suppress NPL. Thus; it is suggested for the future research to analyze the effectiveness of loan monitoring system at each loaning institution to suppress NPL.

Keywords
Capital Adequacy Ratio, Credit Risk, Loan to Deposit Ratio, Net Income Margin, Non-Performing Loan

Topic
Accounting

Link: https://ifory.id/abstract/rKWRmMbT3jyn


Non-financial performance disclosure and company performance: Australian evidence
Indah Fajarini SW, Hadrian Geri Djajadikerta

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Corresponding Author
Indah Fajarini

Institutions
Universitas Negeri Semarang, Indonesia
Edith Cowan University, Australia

Abstract
The objective of this paper is to examine the relationship between company financial performance, company characteristics and non-financial performance disclosure (NFPD) in terms of quantity and quality. This paper uses a NFPD index that covers six perspectives: three perspectives of the Balanced Scorecard (BSC) and three perspectives of Environmental, Social and Governance (ESG) disclosure. The sample data used in this study is 30 Australian listed companies in 2014. The results show that in terms of quantity, there is a significant relationship between company financial performance (Return on Equity-ROE and Earning per Share-EPS), company type, company age, auditing firm and non-financial performance disclosure while Return on Asset (ROA) and size of company shown no significance. Meanwhile, in terms of quality, only ROE and company age were significantly related to non-financial performance disclosure. Overall, by using the six perspectives of non-financial performance disclosure in the 30 companies in Australia, this study has contributed new understandings to the main corporate social disclosure studies focused on non-financial performance disclosure, which should motivate companies to produce and disclose annual and sustainability reports that are more comprehensive and highly credible.

Keywords
Non-financial performance disclosure; Balanced Scorecard; Environmental, Social and Governance

Topic
Accounting

Link: https://ifory.id/abstract/hCdDb6TnAEyG


Perception Analysis of Complexity, Computer Anxiety, and Self-Efficacy of the Village Treasurer towards the Use of the SISKEUDES Application
Aurelia Melinda Nisita Wardhani

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Corresponding Author
Aurelia Melinda Nisita Wardhani

Institutions
Sanata Dharma University

Abstract
The SISKEUDES application is used to help manage good and orderly village finance in village financial reporting. However, the implementation of this application was not easy for the village treasurer to do because of knowledge limitation to manage the budget including village income and expenditure. This study aims to evaluate the perceptions of the village treasurer about the acceptance and use of the SISKEUDES application. This research is a case study in Bantul district, Special Region of Yogyakarta, Indonesia. The survey was conducted through questionnaires and interviews. The sample in this study was 85 village treasurers who used the SISKEUDES application. Smart Partial Least Square 3.2 software is used to test the hypothesis in this study. The results of this study indicate that the village treasurer has accepted and used the application properly. Self-efficacy has a significant influence on the ease of use of the SISKEUDES application. Meanwhile, complexity does not have a significant effect on attitudes and intentions to use application users. In addition, computer anxiety has no significant effect on the ease of using the SISKEUDES application.

Keywords
Technology Acceptance Model, Complexity, Computer Anxiety, Self-Efficacy, SISKEUDES

Topic
Accounting

Link: https://ifory.id/abstract/QwMJNxXE3Lgj


QUALITY OF AUDIT SYSTEM INFORMATION FOR EFFECTIVENESS OF INTERNAL CONTROL
Inta Budi Setya Nusa

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Corresponding Author
Inta Budi Setia Nusa

Institutions
Universitas Komputer Indonesia

Abstract
This study aims to determine the role of information system audit in examination activities to assess the companys business processes to improve internal control in accounting information systems. In the implementation, there is still fraud occurring in the service and manufacturing industries due to the weak internal control. This research method uses descriptive methods to reveal problems or data conditions related to the implementation of information system audits for Quality of Internal control. The unit of analysis of this research is that there are 43 commercial banks in Indonesia in the Financial Services Authority (OJK). Verification analysis in this study using statistical test tools with variance Partial Least Square (PLS) based structural equation test. The result is that the implementation of an Information System Audit has a positive impact on Internal Control, meaning that the better implementation of an Information System Audit will also have an impact on the quality of Internal Control.

Keywords
information system audit, accounting information systems, internal control

Topic
Accounting

Link: https://ifory.id/abstract/3jQC4eJgZKNv


Relationship between Regional Economic Growth and Regional Original Revenue to Regional Financial Independence
Ony Widilestariningtyas

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Corresponding Author
Ony Widilestariningtyas

Institutions
Universitas Komputer Indonesia

Abstract
Regional autonomy requires independence and genuine regional income which reflects regional economic growth. This study provides empirical evidence about the relationship between regional economic growth, regional own-source revenue and financial independence. Descriptive and explanatory methods are used to analyze the unit of analysis in 27 local governments in West Java by purposive sampling. Testing using correlation analysis. Empirical research proves that partially there is a relationship between economic growth in regional own-source revenue, economic growth in regional financial independence, regional own-source income to regional financial independence. The benefits of research for local governments in West Java, to increase the potential of jurisdiction, it is necessary to increase regional income, so that regional economic growth increases and dependence on the central government is low. So that regional financial independence in West Java can be achieved.

Keywords
Regional economic growth, regional original income, regional financial independence, local government

Topic
Accounting

Link: https://ifory.id/abstract/2CDQetVw3f8A


RELATIONSHIP OF BUSINESS ETHICS TOWARDS TRANSFORMATION OF CONSUMER BEHAVIOR IN FACING COMPETITION IN INDUSTRIAL ERA 4.0
R Abdullah(1) , D Mahmuda(2), E Malik(2) Dan A Dja-wa(3)

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Corresponding Author
Rudi Abdullah

Institutions
Department Of Management, Faculty of Economic, Universitas Muhammadiyah Buton. Jl. Betoambari No 36 Kota Baubau, 93712, Indonesia
Department Of Accounting, Faculty of Economic, Universitas Muhammadiyah Buton. Jl. Betoambari No 36 Kota Baubau, 93712, Indonesia
Department of Development Economic, Faculty of Economic and Business, Universitas Halu Oleo. Kampus Baru Andonohu ​​No 36 Kota Kendari, 93561, Indonesia

Abstract
This study aims to determine the relationship of business ethics to the transformation of consumer behavior in facing competition in Industrial Era 4.O. This study uses primary data obtained by distributing questionnaires. Respondents who were examined as samples were Customers of Pasebba Restaurant. The method used is accidental sampling as many as 75 respondents. Besides that secondary data is used to support research, which is obtained from library studies and journal literature, articles that support research. The analytical tool used in this study is the Multiple Regression test. The results of the study indicate that, the Correlation Coefficient (R) is obtained at 0.875 which means that the relationship between variable X to Y is very close. On the basis of the F-test analysis, the research hypothesis which reads there is a simultaneous significant effect of Justice (X1), Honesty (X2), and Trust (X3) on Transforming Consumer Behavior in facing competition in Industrial Era 4.O. (Y) acceptable or proven. Where the application of business ethics is proxied by (1) Justice has a negative and not significant effect on the Transformation of Consumer Behavior in the Attack of the Industrial Era 4.O. (2) Honesty has a positive and not significant effect on the Transformation of Consumer Behavior in Constructing Relationships in the Industrial Era 4.O. (3) Trust has a positive and significant effect on the Transformation of Consumer Behavior in Constructing Relationships in the Industrial Era 4.O. Together, the application of business ethics has a positive and significant effect on the Transformation of Consumer Behavior in Constructing Relationships in the Industrial Era 4.O. Trust is the most dominant variable of the business ethics variable that influences the Transformation of Consumer Behavior in Constructing Relationships in the Industrial Era 4.O. (Study at Pasebba Restaurant City Baubau)

Keywords
Business Ethics, Transformation, Consumer Behavior, and Industry 4.0

Topic
Accounting

Link: https://ifory.id/abstract/yYUarMf7eKBt


Reliability Analysis of Islamic Financial Statements : Zakat, Infaq, Shodaqoh
Sri Dewi Anggadini, Deden A.Wahab, Rio Yunanto

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Corresponding Author
Sri Dewi Anggadini

Institutions
Universitas Komputer Indonesia

Abstract
The purpose of this study is to analyze the reliability of the financial reporting system in amil zakat institution. This study uses a descriptive method that is a method of collecting data from various written sources such as books, journals, and articles. The analysis of the results shows that financial reports on amil zakat institution are reliable and more complete are also complex than conventional orgaization. Therefore, financial statements on amil zakat institution have reliability that can be held to make a report.

Keywords
Zakat, Infaq, Shodaqoh, Financial Statements

Topic
Accounting

Link: https://ifory.id/abstract/YhdjRAbZcLm4


Revealing Traders Sustainability in The Lok Baintan-s Floating Market
Sirajudin, Iwan Triyuwono, Imam Subekti, Roekhudin

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Corresponding Author
Sirajudin Sirajudin

Institutions
Politeknik Negeri Banjarmasin
Universitas Brawijaya Malang
Universitas Brawijaya Malang
Universitas Brawijaya Malang

Abstract
This research aims to reveal the sustainability of the Lok Baintan-s floating market in Banjar Regency by using the religionist phenomenological approach. It findings state that the sustainability of floating markets is supported by religious values as the foundation of traders to survive in the market. The traders believe that their fortune has been arranged by God so that they keep remaining in the Lok Baintan-s floating market. This belief tends to make them be surrender (passive) with the natural conditions where they live. In other case, there-s other influence that move and enliven the Lok Baitan-s Floating Market.

Keywords
sustainability, religionist phenomenological, religious value, belief

Topic
Accounting

Link: https://ifory.id/abstract/u8hZHWwdyLjE


STRATEGY ACHIEVEMENTS UNQUALIFIED OPINION BANDUNG CITY GOVERNMENT
Poni Sukaesih Kurniati (a); Suryanto (b)

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Corresponding Author
Poni Sukaesih Kurniati

Institutions
a) Department of Government Science,
Universitas Komputer Indonesia
email: poni.sukaesih[at]email.unikom.ac.id

b) Department of Business Administration,
Universitas Padjadjaran
email: suryanto[at]unpad.ac.id

Abstract
The purpose of this study is to analyze the Regional Governments strategy in the effort to achieve a Fair Opinion without Exception (WTP) opinion. This research is descriptive research with a qualitative approach. Sources of data obtained from interviews and results of searches for scientific articles and documents related to the object under study. Interviews were conducted with several informants. The location of the study was carried out in Bandung City Government, West Java, Indonesia. The data validity testing uses data triangulation. While the data analysis technique is carried out intensively and gradually. The stages begin with data collection, data reduction, data classification, data presentation, and drawing conclusions. The results showed that the WTP opinion obtained by the Bandung City Government indicated that local government financial accountability had been managed transparently. Local governments have implemented strategies (1) Problem Identification and Accounts of Causes of Qualification; (2) The approach used to solve problems in a focused and measured manner; and (3) Preparation of Action Plans and Detailed Action Steps. The acquisition of WTP opinion is the hard work of all components within the Bandung City Government which are driven by the mayor and his deputy mayor. They have succeeded in structuring the assets owned by the regional government which has been a hindrance in the acquisition of WTP opinion

Keywords
WTP Opinion; Financial Statements; SAP; Strategy

Topic
Accounting

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


Sustainability Accounting in Culture Perspective
Nurafni Eltivia (a*), Kurnia Ekasari (b), Hesti Wahyuni (b)

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Corresponding Author
Nurafni Eltivia

Institutions
a) State Polytechnic of Malang
Jalan Soekarno Hatta No. 9 Malang 65141, Indonesia
*nurafni.eltivia[at]polinema.ac.id
b) State Polytechnic of Malang
Jalan Soekarno Hatta No. 9 Malang 65141, Indonesia

Abstract
Sustainability accounting concerning organisations- interactions with society and the natural environment. There are 3 pillars on sustainability, profit, people and planet. The aim of this research to gain the meaning of sustainability accounting. Local culture will be used to portray the sustainability accounting. The reasearch methodology is qualitative research. Using hermeneutic method, the portray of sustainability accounting was capture by Memayu Hayuning Bawana philosophy. The result of this research that beyond economic, social and environmental pillars, the actor of sustainability accounting it must have strong connection on God. This connection is imperative to grasp the "real" sustainability accounting.

Keywords
Sustainability Accounting, Culture, Java, Connection on God

Topic
Accounting

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


Task Technology-Fit of a Village Financial System (Siskeudes) to Increase Officers Performance
Ayatulloh Michael Musyaffi (a*), Arinal Muna (b)

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Corresponding Author
Arinal Muna

Institutions
Accounting Departmen, Economic Faculty, Universitas Swadaya Gunung Jati
Jalan Pemuda 32, Cirebon 45132, Indonesia
*musyaffi[at]gmail.com

Abstract
Village Financial System (Siskeudes) is a information system that assists village governments in report-ing financial reports transparently and accountably. On the other hand, Siskeudes cannot be optimal, moreo-ver various problems found in this system such as the delay of financial reporting and error recording. One of the factors of the problems is the incompatibility of tasks in operating the application. This study aims to analyze the causes and consequences of task mismatches by using task technology-fit model. The respon-dents in this research are thirty village officers who used Siskeudes from eleven villages in Cirebon. This study was analyzed using questionnaires and in-depth interviews. The method of this study used Partial Least Square (PLS) using SmartPls 3.0. Moreover, the results of this study indicated that task of technology-fit model had a significance influence on Performance Impact. Villages that had tasks that are in accordance to Siskeudes operations, in this case the finance department who had a knowledge in the financial sector) had better levels of performance. However, the task characteristics do not have a significant effect on task tech-nology-fit because task characteristic of the government are based on the regulations and the law

Keywords
Performance impact; Task characteristic; Task technology fit; Village financial system

Topic
Accounting

Link: https://ifory.id/abstract/dA9r4PNhCc8H


Task Technology-Fit of a Village Financial System (Siskeudes) to Increase Officers- Performance
Ayatulloh Michael Musyaffi, Arinal Muna

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Corresponding Author
Ayatulloh Michael Musyaffi

Institutions
Universitas Swadaya Gunung Jati

Abstract
Village Financial System (Siskeudes) is a information system that assists village governments in report-ing financial reports transparently and accountably. On the other hand, Siskeudes cannot be optimal, moreo-ver various problems found in this system such as the delay of financial reporting and error recording. One of the factors of the problems is the incompatibility of tasks in operating the application. This study aims to ana-lyze the causes and consequences of task mismatches by using task technology-fit model. The respondents in this research are thirty village officers who used Siskeudes from eleven villages in Cirebon. This study was analyzed using questionnaires and in-depth interviews. The method of this study used Partial Least Square (PLS) using SmartPls 3.0. Moreover, the results of this study indicated that task of technology-fit model had a significance influence on Performance Impact. Villages that had tasks that are in accordance to Siskeudes operations, in this case the finance department who had a knowledge in the financial sector) had better levels of performance. However, the task characteristics do not have a significant effect on task technology-fit be-cause task characteristic of the government are based on the regulations and the law

Keywords
Performance Impact, Task Characteristic, Task Technology-Fit, Village Financial System

Topic
Accounting

Link: https://ifory.id/abstract/XQM9V3mNutCK


THE DOUBLE JOB EFFECT OF MEMBER OF THE AUDIT COMMITTEE AT THE REMUNERATION COMMITTEE TO AUDIT COSTS
Ahmad Irsyad F.A., Adi Firman Ramadhan

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Corresponding Author
Adi Firman Ramadhan

Institutions
Universitas Diponegoro

Abstract
The purpose of this study is to examine the effect of double job member of audit committee at remuneration committee on audit fees. This study refers to the Kalerkar (2012), by modifying the use of control variables and research samples. The dependent variables of this study is audit fees, the independent variable is double job in membership of audit committee at remuneration committee, this study also uses control variables to determine audit fees, there are audit risk, audit complexity, auditor characteristics, and audit committee characteristics. This study uses secondary data from annual reports and financial reports of all banking sector companies listed on the Indonesia Stock Exchange (IDX) in 2014-2017. The research sample was taken by purposive sampling method. The total sample in this study is 41 companies. The analysis method used in this study is the multiple linear regression analysis. The results of this study indicate that double job in membership of audit committee at the remuneration committee negatively affects the price of audit fees

Keywords
Audit Fees, Audit Committee, Remuneration Committee, Double job membership of audit committee at remuneration committee

Topic
Accounting

Link: https://ifory.id/abstract/zB7qmTERjG8C


The Effect of Company Size, Leverage, and Macro Economic on Sharia Stock Return with Firm Value as a Moderating Variable
Linda Agustina, Maylani Maftuchah

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Corresponding Author
Linda Agustina

Institutions
Faculty of Economics, Universitas Negeri Semarang, Indonesia

Abstract
The purpose of this study was to analyze the effect of company size, leverage, gross domestic product, and inflation rate on sharia stock return. Firm value was used as moderating variable to analyze the influence of firm size and leverage on sharia stock returns. These research populations are property and real estate companies listed in the Indonesia Sharia Stock Index (ISSI) in 2014-2017 as many as 53 companies. The samples were obtained by 38 companies with purposive sampling technique. The collection of data using documentation technique. The analysis of data used descriptive statistics and Structural Equation Modeling with smart PLS. The results showed that firm size and leverage did not affect sharia stock return. Gross domestic product and inflation rate have a significant positive effect on sharia stock return. The firm value moderated the influence of leverage on sharia stock return but did not moderate the influence of firm size on sharia stock return. The conclusions of this study are gross domestic product, inflation rate, and firm value are factors that can be considered in making investment decisions. Further research is recommended to add independent variables.

Keywords
Sharia Stock Return, Firm Size, Leverage

Topic
Accounting

Link: https://ifory.id/abstract/hu869VqkdZn7


The Effect of Financial Leverage, Firm Size and Sales Volatility on Earning Persistence (Companies listed on the Indonesia Stock Exchange)
Irwansyah1, Yunita Fitria2, Situmorang, Elga Oktaviola3

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Corresponding Author
Irwansyah -

Institutions
Irwansyah1, Yunita Fitria2, Situmorang, Elga Oktaviola3

Abstract
The study aims to analyze the effect of financial leverage, company size and sales volatility which is proxied by Agency Theory. The populations in this study are trading, service and investment companies listed on the Indonesia Stock Exchange in 2013-2017. The sampling technique uses purposive sampling with a total sample of 42 companies. The analysis of the study uses multiple regressions. We find several results showed that financial leverage and company size had a positive and significant effect on earnings persistence. Furthermore, sales volatility had a positive but not significant effect on earning persistence. Moreover, the study suggests adding other variables that are closely related to earnings persistence. It also suggests increasing the period of years, samples and objects of research in addition to trading companies, services and investments in order to obtain better results.

Keywords
earnings persistence, financial leverage, company size, sales volatility

Topic
Accounting

Link: https://ifory.id/abstract/XWkQcyZA6Mn2


The Effect of Financial Reporting Quality on Regional Governments- Performance Accountability
Mulyo Agung

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Corresponding Author
Mulyo Agung

Institutions
Pandu Madania, Economics High School

Abstract
Accountability is an important issue in Indonesian government. The present study aims to further analyze performance accountability issue in regional governments in Indonesia, which is affected by the quality of financial reports. The fact shows that regional governments in Indonesia have low performance accountability. This study attempts to attest for or against the statement through testing whether or not financial reporting quality has an effect on regional governments- performance accountability. Subjects of the study are 40 Satuan Kerja Perangkat Daerah (SKPD/Regional Government-s Work Units) of Regencies/Cities in Indonesia. Survey is the research methodology implemented. Hypothesis is analyzed and tested using Structural Equation Model (SEM). The findings show that good Financial Reporting Quality will improve Performance Accountability of regional governments in Indonesia, with positive path coefficient.

Keywords
Financial Reporting Quality, Regional Government-s Performance Accountability

Topic
Accounting

Link: https://ifory.id/abstract/tpxXuz7avmKF


The Effect of ICT Literation in Government Financial Management in Industry 4.0 Era
Garda Yaumil Akhir, Etty Murwaningsari

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Corresponding Author
GARDA YAUMIL AKHIR

Institutions
Economic and Bussiness Faculty, Trisakti University
Jalan Kyai Tapa No 1, Jakarta, Indonesia

Abstract
In this Industry 4.0 era, ICT things grows so rapidly. The use of technology in daily work is a common thing. Thus, no exception, in the field of government. This extensive utilization of ICT then requires every civil servant to have sufficient knowledge in ICT. This study aimed to determine the effect of ICT Literation in moderating treasurer-s competence and implementation of acrual based accounting system for determining the quality of financial report in Ministry of Finance. The method used in this study is literature study method, documents study, and questionnaire. We found that in general, ICT Literation is moderating the relationship between treasurer-s, implementation of acrual based accounting system and financial report-s quality. Furthermore, in partial analysis, we found that ICT Literation affect treasurer-s competence in postive and significant ways, but for implementation of acrual based accounting system the effect is not significant.

Keywords
Acrual Based Accounting System; Financial Report Quality; Human Resource Competence; ICT Literation

Topic
Accounting

Link: https://ifory.id/abstract/WNbrEMf27Fm4


The Effect of Leverage, Interest Conflict, and Litigation Risk on Accounting Conservatism with Financial Distress as the Moderating Variable
Malikhatun Dayyanah (a*), Dhini Suryandari (b)

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Corresponding Author
Malikhatun Dayyanah

Institutions
Faculty of Economics, Universitas Negeri Semarang

Abstract
The aim of this research is to examine the effect of leverage, interest conflict, and litigation risk on accounting conservatism with financial distress as the moderating variable. The population in this research is all manufacturing companies listed in the Indonesia Stock Exchange (IDX) during the years 2015 to 2017 which consists of 155 companies. The sample selection used purposive sampling method, there are 30 companies as research sample and 90 units of analysis. Out of this amount, there are 21 units of analysis which are outlier data, so totally there are 69 units of analysis. Analysis of research data used are descriptive statistics and inferential statistics which are processed with IBM SPSS Statistics 23 software. The results show that leverage and litigation risk have significant positive effect on accounting conservatism. While interest conflict has no affection on accounting conservatism. Financial distress is able to moderate the influence of interest conflict on accounting conservatism, but it is not able to moderate the influence of leverage and risk of litigation on accounting conservatism.

Keywords
Financial Distress, Interest Conflict, Accounting Conservatism, Leverage, Risk of Litigation

Topic
Accounting

Link: https://ifory.id/abstract/RdEZj6zqPMk8


The Effect of Operating Cash Flow and Leverage on Earnings Persistence
Ulfah Tryana Putri (1*), Yana Ulfah (2), Yunita Fitria (3)

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Corresponding Author
Ulfah Tryana Putri

Institutions
Faculty of Economic and Business, Mulawarman University

Abstract
The purpose of this research is to determine the effect of operating cash flow and leverage on earning persistence in food and beverage subsector companies listed in the Indonesia Stock Exchange during period 2013-2017. This type of research is quantitative research using secondary data. The sample selection using purposive sampling method with total samples are 63 companies as research sample. The analysis is used multiple linier regression with the program SPSS version 22. The results of this research showed that the operating cash flow and leverage variables both have a significant positive effect on the earnings persistence in food and beverage subsector companies listed in the Indonesia Stock Exchange during years 2013-2017.

Keywords
operating cash flow; leverage; earnings persistence

Topic
Accounting

Link: https://ifory.id/abstract/kMyha8drLEZJ


THE EFFECT OF THE GOVERNMENT INTERNAL CONTROL SYSTEM ON THE QUALITY OF FINANCIAL STATEMENTS IN THE BATUBARA REGENCY VILLAGE OFFICE
Maya Sari

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Corresponding Author
Maya Sari

Institutions
Faculty of Economics and Business
University of Muhammadiyah Sumatra Utara
Jalan Kapten Muchtar Basri No. 3 Medan- Indonesia

Abstract
This study aims to determine the effect of the Government Internal Control System on the Quality of Financial Statements at the Village Office. This study uses an associative approach. The population in this study were village office employees with a sample of 35 respondents. Data collection techniques used with questionnaire media (questionnaires), interview methods, and documentation methods. The data analysis technique in this study uses simple linear regression. The results of this study indicate that the governments internal control system (SPIP) does not affect the Quality of Financial Statements.

Keywords
government internal control systems, quality of financial reports.

Topic
Accounting

Link: https://ifory.id/abstract/KtWmYh2RdpAX


The Effect of Tunneling Incentive to Transfer Pricing Decision with Tax Minimization as A Moderating Variable
Trisni Suryarini, Adhilia Mega Cahyaningrum(*)

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Corresponding Author
Adhilia Mega Cahyaningrum

Institutions
Accounting Department, Economics Faculty, Universitas Negeri Semarang.
L2 Building, 2nd Floor, Economics Faculty UNNES, Sekaran, Gunungpati, Semarang, 50229.

*E-mail: adeliamegac[at]gmail.com

Abstract
The aims of this research are to examine and to find empirical evidence about the effect of tunneling incentive to company decision of doing transfer pricing with tax minimization as a moderating variable. This study uses 145 manufacturing companies which listed in Indonesia Stock Exchange (BEI) in 2012-2017 as the research population. Selection of sample in this study used purposive sampling method, and obtained 19 companies with 95 units analysis. Data analysis methods that used in this study are descriptive statistics analysis and inferential statistics analysis with absolute difference test in that moderated regression analysis. The result of this research indicates that tunneling incentive has positive and not significant effect to transfer pricing decision. Meanwhile, tax minimization significantly moderates the effect of tunneling incentive to transfer pricing. The conclusions of this research are tunneling incentive cannot determine the decision of transfer pricing in companies, then tax minimization can strengthen the relationship between tunneling incentive to transfer pricing decision.

Keywords
Transfer Pricing; Tunneling Incentive; Tax Minimization

Topic
Accounting

Link: https://ifory.id/abstract/9P3KzDqgw7fW


The influence of firms characteristics on the level of intellectual capital disclosure of Indonesian Islamic banking
Mia Indri Audina, Ihyaul Ulum, Adi Prasetyo,Ahmad Waluyo Jati

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Corresponding Author
Ihyaul Ulum

Institutions
University of Muhammadiyah Malang

Abstract
The purpose of this research is to analyze the effect of firm size, profitability, leverage, firm age, ownership of the company, and the type of Islamic banking for the intellectual capital disclosure. This research used 34 annual reports of Islamic Bank (IB) and Sharia Business Unit (SBU) registered to the Financial Services Authority in 2015. Samples were selected by purposive sampling method. This research used multiple linier regression analysis. The result showed that the type of Islamic banking affects the intellectual capital disclosure. IB has its own annual report so that the information disclosed is more than the SBU that the report contained in the annual report of a conventional bank.

Keywords
Firms characteristics, intellectual capital, intellectual capital disclosure, Islamic banking

Topic
Accounting

Link: https://ifory.id/abstract/zVMbUKpC2RNF


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