Pub Date : 2019-10-01DOI: 10.2991/aprish-18.2019.23
D. Adhariani
This paper presents a systematic literature review of water saving in household consumption to inform the design of community engagement programs. Drawing from theoretical perspectives and previous studies on determinants of water saving, this study proposes a design of a community engagement program to empower the community in tackling the issue of water scarcity by considering several factors. The program also inserts the knowledge of calculative behavior applied in the accounting area to support the water efficiency program in household consumption. The role of accounting demonstrates that measurement is important for understanding the patterns of water usage as part of the accountability system to gradually change behavior. Keywords—water saving, water counting, community engagement
{"title":"Making Water Count: A Systematic Review to Inform the Design of a Household Water-Saving Community Engagement Program","authors":"D. Adhariani","doi":"10.2991/aprish-18.2019.23","DOIUrl":"https://doi.org/10.2991/aprish-18.2019.23","url":null,"abstract":"This paper presents a systematic literature review of water saving in household consumption to inform the design of community engagement programs. Drawing from theoretical perspectives and previous studies on determinants of water saving, this study proposes a design of a community engagement program to empower the community in tackling the issue of water scarcity by considering several factors. The program also inserts the knowledge of calculative behavior applied in the accounting area to support the water efficiency program in household consumption. The role of accounting demonstrates that measurement is important for understanding the patterns of water usage as part of the accountability system to gradually change behavior. Keywords—water saving, water counting, community engagement","PeriodicalId":111073,"journal":{"name":"Proceedings of the 3rd Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2018)","volume":"82 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124893061","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-10-01DOI: 10.2991/aprish-18.2019.12
M. Faisal, D. Adhariani, Chaerul D. Djakman
The high disclosure of corporate social responsibility (CSR) activities in overseas countries, especially in Europe and the United States, was the motivation for this study to obtain empirical evidence on whether CEOs’ international characteristics influence CSR activity disclosure to firms in Indonesia. This study aims to analyze the influence of CEOs who have experience working abroad, CEOs who have educational background abroad, and CEOs who have foreign citizenship on the disclosure of CSR. The sample in this study is 139 companies in the manufacturing industry listed on Indonesia Stock Exchange in 2016. This research analyzes companies’ annual reports by using a content analysis method based on the Global Reporting Initiative (GRI) G4 index. The results of this study indicate that to increase the level of CSR disclosure, companies in Indonesia can consider the international characteristics of the CEO, namely, the CEO’s experience working abroad and the CEO’s educational background abroad, when choosing a CEO because these factors affected CSR disclosure in Indonesia. Notably, foreign citizenship of CEOs did not affect CSR disclosure in Indonesia. Keywords—Corporate social responsibility (CSR), CEO, experience working abroad, educational background abroad, foreign citizenship, GRI G4
{"title":"CEO's International Characteristics and Corporate Social Responsibility","authors":"M. Faisal, D. Adhariani, Chaerul D. Djakman","doi":"10.2991/aprish-18.2019.12","DOIUrl":"https://doi.org/10.2991/aprish-18.2019.12","url":null,"abstract":"The high disclosure of corporate social responsibility (CSR) activities in overseas countries, especially in Europe and the United States, was the motivation for this study to obtain empirical evidence on whether CEOs’ international characteristics influence CSR activity disclosure to firms in Indonesia. This study aims to analyze the influence of CEOs who have experience working abroad, CEOs who have educational background abroad, and CEOs who have foreign citizenship on the disclosure of CSR. The sample in this study is 139 companies in the manufacturing industry listed on Indonesia Stock Exchange in 2016. This research analyzes companies’ annual reports by using a content analysis method based on the Global Reporting Initiative (GRI) G4 index. The results of this study indicate that to increase the level of CSR disclosure, companies in Indonesia can consider the international characteristics of the CEO, namely, the CEO’s experience working abroad and the CEO’s educational background abroad, when choosing a CEO because these factors affected CSR disclosure in Indonesia. Notably, foreign citizenship of CEOs did not affect CSR disclosure in Indonesia. Keywords—Corporate social responsibility (CSR), CEO, experience working abroad, educational background abroad, foreign citizenship, GRI G4","PeriodicalId":111073,"journal":{"name":"Proceedings of the 3rd Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2018)","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127880505","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-10-01DOI: 10.2991/aprish-18.2019.6
D. Prasetyo, Thomas H. Secokusumo
Thomas Honggo Secokusumo Accounting Master Program Economics and Business Faculty University of Indonesia email: secokusumo@yahoo.com Abstract—The balanced scorecard is commonly used to manage and measure company performance. When implemented, a set of strategies are built to take competitive advantage of competitors and to meet long-term goals. A strategy map lays out the steps needed for a company to execute and manage its strategy. It is important for a company to cascade strategies to all levels of the organization to ensure that everyone understands their roles and responsibilities. The purpose of this research is to evaluate the cascading process of a company’s strategy map process via a case study and to compare it to common Kaplan– Norton methods.
Thomas Honggo Secokusumo印度尼西亚大学会计学硕士课程经济与商业学院电子邮件:secokusumo@yahoo.com摘要-平衡计分卡通常用于管理和衡量公司绩效。在实施时，建立了一套战略，以利用竞争对手的竞争优势并实现长期目标。战略地图列出了公司执行和管理其战略所需的步骤。对公司来说，重要的是将战略级联到组织的各个层面，以确保每个人都了解他们的角色和责任。本研究的目的是通过案例研究来评估公司战略地图过程的级联过程，并将其与常见的卡普兰-诺顿方法进行比较。
{"title":"Strategy Map Cascading Method for Performance Management Implementation","authors":"D. Prasetyo, Thomas H. Secokusumo","doi":"10.2991/aprish-18.2019.6","DOIUrl":"https://doi.org/10.2991/aprish-18.2019.6","url":null,"abstract":"Thomas Honggo Secokusumo Accounting Master Program Economics and Business Faculty University of Indonesia email: secokusumo@yahoo.com Abstract—The balanced scorecard is commonly used to manage and measure company performance. When implemented, a set of strategies are built to take competitive advantage of competitors and to meet long-term goals. A strategy map lays out the steps needed for a company to execute and manage its strategy. It is important for a company to cascade strategies to all levels of the organization to ensure that everyone understands their roles and responsibilities. The purpose of this research is to evaluate the cascading process of a company’s strategy map process via a case study and to compare it to common Kaplan– Norton methods.","PeriodicalId":111073,"journal":{"name":"Proceedings of the 3rd Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2018)","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134198726","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-10-01DOI: 10.2991/aprish-18.2019.15
E. Rinawiyanti, Benny Lianto, Darlin Silvia Fitari
—Several studies have recognized innovation as an essential aspect of improving competitiveness. Prior studies also argued that small-and medium-sized enterprises (SMEs) should increase their innovation and technology to deal with competition. However, just how SMEs are capable of performing innovation still needs to be measured. This study purposes assessing the capability of SMEs to conduct the technological innovation. Technological innovation capability (TIC) is defined as a comprehensive set of characteristics of a company that facilities and supports its technological innovation strategies. The seven TICs in this study consist of learning, R&D, resources allocation, manufacturing, marketing, organization, and strategic planning capabilities. A sample of 62 companies located in Sidoarjo, Indonesia, in particular Wedoro—which is one of the footwear centers in East Java, was purposively selected from footwear SMEs. This study distributed questionnaires to collect the primary data and proceeded to analyze the data using descriptive analysis. The findings demonstrated that the majority of footwear SMEs in Sidoarjo are small businesses. Overall, their TICs are in the medium category, with the highest average strategic planning capability (4.96), with the lowest average being learning capability (1.83). Some solutions are suggested to increase these firms’ TICs.
{"title":"How Capable are Small and Medium Enterprises in Conducting Innovation?","authors":"E. Rinawiyanti, Benny Lianto, Darlin Silvia Fitari","doi":"10.2991/aprish-18.2019.15","DOIUrl":"https://doi.org/10.2991/aprish-18.2019.15","url":null,"abstract":"—Several studies have recognized innovation as an essential aspect of improving competitiveness. Prior studies also argued that small-and medium-sized enterprises (SMEs) should increase their innovation and technology to deal with competition. However, just how SMEs are capable of performing innovation still needs to be measured. This study purposes assessing the capability of SMEs to conduct the technological innovation. Technological innovation capability (TIC) is defined as a comprehensive set of characteristics of a company that facilities and supports its technological innovation strategies. The seven TICs in this study consist of learning, R&D, resources allocation, manufacturing, marketing, organization, and strategic planning capabilities. A sample of 62 companies located in Sidoarjo, Indonesia, in particular Wedoro—which is one of the footwear centers in East Java, was purposively selected from footwear SMEs. This study distributed questionnaires to collect the primary data and proceeded to analyze the data using descriptive analysis. The findings demonstrated that the majority of footwear SMEs in Sidoarjo are small businesses. Overall, their TICs are in the medium category, with the highest average strategic planning capability (4.96), with the lowest average being learning capability (1.83). Some solutions are suggested to increase these firms’ TICs.","PeriodicalId":111073,"journal":{"name":"Proceedings of the 3rd Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2018)","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133382064","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-10-01DOI: 10.2991/aprish-18.2019.32
Maima Widya Adiputri, Liyu Adhi Kasari Sulung
The purpose of this research is to examine the stability of Islamic banks across 20 countries that are influenced by the role of their governance. This study uses unbalanced panel data and fixed effect model to operate the data. From this study, the researcher found that supportive country governance and efficient contract enforcement induce Islamic banking stability. Those country governance variables which support the positive effect on Islamic bank stability are control of corruption, political stability, and regulatory quality Keywords—Islamic bank, Country governance, bank stability, control of corruption, political stability, regulatory quality
{"title":"Analysis of The Impact of State Governance On the Stability of Islamic Bank Across 20 Countries","authors":"Maima Widya Adiputri, Liyu Adhi Kasari Sulung","doi":"10.2991/aprish-18.2019.32","DOIUrl":"https://doi.org/10.2991/aprish-18.2019.32","url":null,"abstract":"The purpose of this research is to examine the stability of Islamic banks across 20 countries that are influenced by the role of their governance. This study uses unbalanced panel data and fixed effect model to operate the data. From this study, the researcher found that supportive country governance and efficient contract enforcement induce Islamic banking stability. Those country governance variables which support the positive effect on Islamic bank stability are control of corruption, political stability, and regulatory quality Keywords—Islamic bank, Country governance, bank stability, control of corruption, political stability, regulatory quality","PeriodicalId":111073,"journal":{"name":"Proceedings of the 3rd Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2018)","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122024662","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-10-01DOI: 10.2991/aprish-18.2019.27
Listya, Y. Alversia
This study examines factors affecting consumer behavior toward the use of over the counter (OTC) medicine, including the perceived benefits and barriers affecting their use of OTC and herbal medicines. Variables used in this research are based on the existing Health Belief Model and its derivatives, particularly the result from Jones, et al. (2016) that includes how variables including barriers, benefits, perceived efficacy, and threats influenced behavior regarding the H1N1 vaccine campaign. Focus Group Discussion to 4 OTC and NonOTC users groups showed that exposure, benefits, and barriers influence consumer behavior toward OTC and non-OTC (herbal) medicines but that efficacy and threats were not significant factors affecting the use of OTC medicines. The focus group discussion results were reconfirmed based on 404 responses to a questionnaire using convenience sampling through digital media. Quantitative results were statistically tested using a Structural Equation Model (SEM) to determine the influence of and the relationship between benefits, barriers, and perceived trust as they affect behavior toward OTC medicine. The study shows that both perceived benefit and perceived barriers significantly influence behavior both for OTC and herbal medicines while variables regarding perceived trust and exposure do not have a significant impact on the use of OTC or herbal medicines. Keywords—health belief model, exposure, health information, barrier, benefit, behavior, OTC, Non-OTC, herbal, Structural Equation Modelling
{"title":"Influence of Exposures, Benefits, and Barriers Toward OTC Medicine Behavior","authors":"Listya, Y. Alversia","doi":"10.2991/aprish-18.2019.27","DOIUrl":"https://doi.org/10.2991/aprish-18.2019.27","url":null,"abstract":"This study examines factors affecting consumer behavior toward the use of over the counter (OTC) medicine, including the perceived benefits and barriers affecting their use of OTC and herbal medicines. Variables used in this research are based on the existing Health Belief Model and its derivatives, particularly the result from Jones, et al. (2016) that includes how variables including barriers, benefits, perceived efficacy, and threats influenced behavior regarding the H1N1 vaccine campaign. Focus Group Discussion to 4 OTC and NonOTC users groups showed that exposure, benefits, and barriers influence consumer behavior toward OTC and non-OTC (herbal) medicines but that efficacy and threats were not significant factors affecting the use of OTC medicines. The focus group discussion results were reconfirmed based on 404 responses to a questionnaire using convenience sampling through digital media. Quantitative results were statistically tested using a Structural Equation Model (SEM) to determine the influence of and the relationship between benefits, barriers, and perceived trust as they affect behavior toward OTC medicine. The study shows that both perceived benefit and perceived barriers significantly influence behavior both for OTC and herbal medicines while variables regarding perceived trust and exposure do not have a significant impact on the use of OTC or herbal medicines. Keywords—health belief model, exposure, health information, barrier, benefit, behavior, OTC, Non-OTC, herbal, Structural Equation Modelling","PeriodicalId":111073,"journal":{"name":"Proceedings of the 3rd Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2018)","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128725191","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-10-01DOI: 10.2991/aprish-18.2019.11
Christine, Tetta Aurora
This research analyzed implications of the Indonesian government’s 3rd Generation CCoW Amendment to the Company’s Effective Tax Rate and Tax Management, which was a mandate of Law No. 4, 2009, on Mineral and Coal Mining (the Minerba Law), which stipulated that the provisions in CCoW mining concessions must be amended accordingly. One main change was increased state revenues in that taxation provisions changed from the 1994 law to the prevailing law. This research discusses tax management applied by a company after the tax regime change that covers tax administration, planning, and strategy if there is a tax audit. The research used a case study approach with a qualitative method. The unit of analysis was a CCoW Generation 3 coal company located in East and Central Kalimantan. Results revealed that the CCoW amendment increased the effective tax rate tax management; therefore, efficiency is needed for tax planning of corporate income tax, for instance, in submission of Specific Areas, supervision of Debt to Equity Ratio (DER), and so on. In addition to tax planning, companies should also apply administrative compliance according to prevailing provisions to avoid any interest or penalties. This research can also serve as an evaluation of the CCoW amendment policy undertaken by the Indonesian central government. Keywords—tax management, tax planning, effective tax rate, coal, ccow generation 3, amendment
{"title":"Tax Management Analysis of Coal Companies Post Amendment to Work Agreement for Coal Mining Enterprises 3rd Generation: A Case Study","authors":"Christine, Tetta Aurora","doi":"10.2991/aprish-18.2019.11","DOIUrl":"https://doi.org/10.2991/aprish-18.2019.11","url":null,"abstract":"This research analyzed implications of the Indonesian government’s 3rd Generation CCoW Amendment to the Company’s Effective Tax Rate and Tax Management, which was a mandate of Law No. 4, 2009, on Mineral and Coal Mining (the Minerba Law), which stipulated that the provisions in CCoW mining concessions must be amended accordingly. One main change was increased state revenues in that taxation provisions changed from the 1994 law to the prevailing law. This research discusses tax management applied by a company after the tax regime change that covers tax administration, planning, and strategy if there is a tax audit. The research used a case study approach with a qualitative method. The unit of analysis was a CCoW Generation 3 coal company located in East and Central Kalimantan. Results revealed that the CCoW amendment increased the effective tax rate tax management; therefore, efficiency is needed for tax planning of corporate income tax, for instance, in submission of Specific Areas, supervision of Debt to Equity Ratio (DER), and so on. In addition to tax planning, companies should also apply administrative compliance according to prevailing provisions to avoid any interest or penalties. This research can also serve as an evaluation of the CCoW amendment policy undertaken by the Indonesian central government. Keywords—tax management, tax planning, effective tax rate, coal, ccow generation 3, amendment","PeriodicalId":111073,"journal":{"name":"Proceedings of the 3rd Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2018)","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127863719","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-10-01DOI: 10.2991/aprish-18.2019.29
M. Yusuf, Liyu Adhi Kasari Sulung
This empirical research aims to identify the effect of chief executive officer (CEO) experience and board size on a firm’s capital structure in three-top industries mining, agriculture, and consumer goods companies within year 2010–2016. This paper uses tradeoff theory to investigate top managers’ managerial experience and board size as elements of capital structure. The research result found that the experience from top manager positively influences to capital structure’s book value, therefore the increasing of managers’ experience years will be aligned with total and long termdebt of the company. Meanwhile, another independent variable, board size, negatively gives influence on the capital structure. Finally, our results are proved to be robust in both dependent variables, total market value and long-term debt proxies. Keywords—capital structure, corporate governance, executive experience, theory of trade-off
{"title":"Experience, Board Size, and Firm Capital Structure","authors":"M. Yusuf, Liyu Adhi Kasari Sulung","doi":"10.2991/aprish-18.2019.29","DOIUrl":"https://doi.org/10.2991/aprish-18.2019.29","url":null,"abstract":"This empirical research aims to identify the effect of chief executive officer (CEO) experience and board size on a firm’s capital structure in three-top industries mining, agriculture, and consumer goods companies within year 2010–2016. This paper uses tradeoff theory to investigate top managers’ managerial experience and board size as elements of capital structure. The research result found that the experience from top manager positively influences to capital structure’s book value, therefore the increasing of managers’ experience years will be aligned with total and long termdebt of the company. Meanwhile, another independent variable, board size, negatively gives influence on the capital structure. Finally, our results are proved to be robust in both dependent variables, total market value and long-term debt proxies. Keywords—capital structure, corporate governance, executive experience, theory of trade-off","PeriodicalId":111073,"journal":{"name":"Proceedings of the 3rd Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2018)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127940795","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-10-01DOI: 10.2991/aprish-18.2019.13
Jifvy Magdalena Dina Paomey, Bambang Pamungkas
This thesis aims to analyze the information quality of Local Government Financial Statement (LGFS) of The Provincial Government of East Nusa Tenggara before and after the implementation of the accrual basis, the efforts of the The Provincial Government of East Nusa Tenggara to improve the quality of LGFS and the LGFS utilization design as material for policy decisions on capital expenditure and fixed assets. This study uses the basis of agency theory and operationalizes the qualitative characteristics of financial statements that are adjusted to government accounting standards in Indonesia. This research method is qualitative method with explanatory-descriptive case study. The results of LGFS information quality research in The Provincial Government of East Nusa Tenggara are at a moderate level, which means that the LGFS information is sufficient to be used in decision making. Efforts made by the Provincial Government of East Nusa Tenggara are increasing commitment to accounting policies, increasing human resource capacity and improving information systems. Furthermore, in designing the utilization of LGFS information for capital expenditure decision making, a fixed asset needs planning SOP is prepared based on the documents and related parties as well as the output produced in the draft of local government budget. There are several limitations of this research. First there is a possibility of inaccuracy in the operationalization of qualitative characteristics because this study combined reliable dimensions based on the Government of the Republic of Indonesia [1] with faithful representation dimensions according to Beest, Braam and Boelens [2]. Second this research measures the quality of LGFS limited to reporting entities only, has not involved the opinions of accounting entities. Third, this research has not examined the extent of the role of internal control officers in guaranteeing the quality of information quality of LGFS. Fourth, this research was conducted in 2018 to measure the quality of the LGFS in 20132016, so that it was feared that there would be a mistake in filling out questionnaires by respondents. Fifth, confirmation conducted does not involve external parties, it is feared that the information is not objective. Based on the limitations, there are several suggestions of this research. First, conduct interviews with the financial report compiler for each indicator after the results of the questionnaire are obtained. Second, to measure the quality of information the LGFS needs to involve the work unit as an accounting entity. Third, it is necessary to review the extent of the role of the internal control apparatus in guaranteeing the quality of information on the quality of the LGFS. Fourth, to conduct research in order to evaluate the quality of information on LGFS it is necessary to do it directly in each of the reporting years to maintain the accuracy of the data from the questionnaire and confirmation results. Fifth, make a co
{"title":"Improving Quality of Information On Local Financial Statements and Its Utilization for Capital Expenditure Budgeting (Case Study at The Provincial Government of East Nusa Tenggara)","authors":"Jifvy Magdalena Dina Paomey, Bambang Pamungkas","doi":"10.2991/aprish-18.2019.13","DOIUrl":"https://doi.org/10.2991/aprish-18.2019.13","url":null,"abstract":"This thesis aims to analyze the information quality of Local Government Financial Statement (LGFS) of The Provincial Government of East Nusa Tenggara before and after the implementation of the accrual basis, the efforts of the The Provincial Government of East Nusa Tenggara to improve the quality of LGFS and the LGFS utilization design as material for policy decisions on capital expenditure and fixed assets. This study uses the basis of agency theory and operationalizes the qualitative characteristics of financial statements that are adjusted to government accounting standards in Indonesia. This research method is qualitative method with explanatory-descriptive case study. The results of LGFS information quality research in The Provincial Government of East Nusa Tenggara are at a moderate level, which means that the LGFS information is sufficient to be used in decision making. Efforts made by the Provincial Government of East Nusa Tenggara are increasing commitment to accounting policies, increasing human resource capacity and improving information systems. Furthermore, in designing the utilization of LGFS information for capital expenditure decision making, a fixed asset needs planning SOP is prepared based on the documents and related parties as well as the output produced in the draft of local government budget. There are several limitations of this research. First there is a possibility of inaccuracy in the operationalization of qualitative characteristics because this study combined reliable dimensions based on the Government of the Republic of Indonesia [1] with faithful representation dimensions according to Beest, Braam and Boelens [2]. Second this research measures the quality of LGFS limited to reporting entities only, has not involved the opinions of accounting entities. Third, this research has not examined the extent of the role of internal control officers in guaranteeing the quality of information quality of LGFS. Fourth, this research was conducted in 2018 to measure the quality of the LGFS in 20132016, so that it was feared that there would be a mistake in filling out questionnaires by respondents. Fifth, confirmation conducted does not involve external parties, it is feared that the information is not objective. Based on the limitations, there are several suggestions of this research. First, conduct interviews with the financial report compiler for each indicator after the results of the questionnaire are obtained. Second, to measure the quality of information the LGFS needs to involve the work unit as an accounting entity. Third, it is necessary to review the extent of the role of the internal control apparatus in guaranteeing the quality of information on the quality of the LGFS. Fourth, to conduct research in order to evaluate the quality of information on LGFS it is necessary to do it directly in each of the reporting years to maintain the accuracy of the data from the questionnaire and confirmation results. Fifth, make a co","PeriodicalId":111073,"journal":{"name":"Proceedings of the 3rd Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2018)","volume":"110 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127978200","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-10-01DOI: 10.2991/aprish-18.2019.5
Cut Nessa Cinthya, G. H. Wasistha
To meet their ever-changing financial needs, people employ various strategies, such as credit financing. PT. XYZ is a consumer finance company that offers financing without collateral (hire purchase). Hire purchase is significant unsecured financing offered when a consumer fails to pay, and the company has no guarantee whatsoever for the financing. Therefore, the accounts receivable must be well managed to reduce the risk of loss for the company. PT. XYZ’s income statements reveal that the value of the company’s bad debts continues to increase every year. Good internal control is needed to minimize the value of bad debts. This study aims to evaluate the internal controls in collecting receivables at the company, using risk management theory. This research uses descriptive qualitative method with case study approach. The data collection was carried out through observations and interviews. The results suggest that PT.XYZ can improve the standard operating procedure and internal control over its billing procedures. Keywords—risk management, financing without collateral, credit, internal control system, billing receivable system, standard operating procedure
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