Pub Date : 2019-10-01DOI: 10.2991/aprish-18.2019.4
Yovita Ariani, Lutfi Julian
{"title":"Analysis and Design of Internal Control on Barter Process in News Website Company","authors":"Yovita Ariani, Lutfi Julian","doi":"10.2991/aprish-18.2019.4","DOIUrl":"https://doi.org/10.2991/aprish-18.2019.4","url":null,"abstract":"","PeriodicalId":111073,"journal":{"name":"Proceedings of the 3rd Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2018)","volume":"323 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":"115958021","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-18.2019.22
Aditia Hariadi Tama, Kurnia Iwansyah Rais
This study addresses the implementation of changes in accounting standards from those without public accountability (SAK ETAP) to normal financial accounting standards (SAK). Indonesia has three pillars of accounting standards that can be voluntarily chosen. PT A, the subject of our case study, used SAK ETAP until they sought to get fresh funds through an initial public offering. Under financial services authority rules, PT A’s financial statements required to go public had to be prepared using SAK. This study seeks to discover the differences and impacts arising from moving from SAK ETAP to SAK. The various hypotheses tested in the literature concerning the changes in accounting policies show that changes have been made for income smoothing. The biggest impact seems to entail the restatement of financial statements, consolidation principles, deferred taxes, postemployment benefits, financial instruments, and statements of cash flow. The figures of financial position and profit and loss are adjusted, resulting in increased profits and improved financial ratios. This is contradictory to several hypotheses tested in previous studies stating that changes in accounting policies tended to cause income smoothing. Keywords—changes in accounting standards, retrospective application, consolidated financial statements
{"title":"Evaluation of Changes in Accounting Standards from SAK ETAP to SAK: Case Study of a Power-Plant Company","authors":"Aditia Hariadi Tama, Kurnia Iwansyah Rais","doi":"10.2991/aprish-18.2019.22","DOIUrl":"https://doi.org/10.2991/aprish-18.2019.22","url":null,"abstract":"This study addresses the implementation of changes in accounting standards from those without public accountability (SAK ETAP) to normal financial accounting standards (SAK). Indonesia has three pillars of accounting standards that can be voluntarily chosen. PT A, the subject of our case study, used SAK ETAP until they sought to get fresh funds through an initial public offering. Under financial services authority rules, PT A’s financial statements required to go public had to be prepared using SAK. This study seeks to discover the differences and impacts arising from moving from SAK ETAP to SAK. The various hypotheses tested in the literature concerning the changes in accounting policies show that changes have been made for income smoothing. The biggest impact seems to entail the restatement of financial statements, consolidation principles, deferred taxes, postemployment benefits, financial instruments, and statements of cash flow. The figures of financial position and profit and loss are adjusted, resulting in increased profits and improved financial ratios. This is contradictory to several hypotheses tested in previous studies stating that changes in accounting policies tended to cause income smoothing. Keywords—changes in accounting standards, retrospective application, consolidated financial statements","PeriodicalId":111073,"journal":{"name":"Proceedings of the 3rd Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2018)","volume":"42 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":"123376940","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-18.2019.28
Rahmah Widyaningrum, R. E. Halim
The past 10 years has witnessed a dramatic shift in customer’s orientation from goods-dominant to servicedominant logic (Vargo, Merz, He, & Vargo, 2014). Salespeople not only sell a product or service, but also focus on helping customers to make the right decision to buy a satisfactory product or service (Singh & Koshy, 2012). Salespeople’s entrepreneurial behavior, such as innovativeness, proactiveness, and risk taking (Amyx, Bhuian, & Shows, 2016), helps a company to increase sales and foster customer relationships. The present study aims to examine the impact of salespeoples’ entrepreneurial behavior on customer satisfaction, trust, commitment, and loyalty. This impact in the context of banking industry is examined using structural equation model. The study results found that salespeople’s entrepreneurial behavior affected customer satisfaction, trust, commitment, and loyalty. Keywords—entrepreneurial behaviors, customer satisfaction, trust, commitment, loyalty
{"title":"Impact of Salespeople's Entrepreneurial Behavior toward Customer Satisfaction, Trust, Commitment, and Loyalty","authors":"Rahmah Widyaningrum, R. E. Halim","doi":"10.2991/aprish-18.2019.28","DOIUrl":"https://doi.org/10.2991/aprish-18.2019.28","url":null,"abstract":"The past 10 years has witnessed a dramatic shift in customer’s orientation from goods-dominant to servicedominant logic (Vargo, Merz, He, & Vargo, 2014). Salespeople not only sell a product or service, but also focus on helping customers to make the right decision to buy a satisfactory product or service (Singh & Koshy, 2012). Salespeople’s entrepreneurial behavior, such as innovativeness, proactiveness, and risk taking (Amyx, Bhuian, & Shows, 2016), helps a company to increase sales and foster customer relationships. The present study aims to examine the impact of salespeoples’ entrepreneurial behavior on customer satisfaction, trust, commitment, and loyalty. This impact in the context of banking industry is examined using structural equation model. The study results found that salespeople’s entrepreneurial behavior affected customer satisfaction, trust, commitment, and loyalty. Keywords—entrepreneurial behaviors, customer satisfaction, trust, commitment, loyalty","PeriodicalId":111073,"journal":{"name":"Proceedings of the 3rd Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2018)","volume":"171 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":"133050632","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-18.2019.24
Paragitha Kusuma Wardhani, M. Alif
The steady rise in use of social media for advertising has raised several questions about the important features of advertisement that could attract the customers. The present study investigates the effectiveness of advertising exposure on Instagram, a widely used social media in Indonesia, with regard to the customers’ behavioral attitudes toward the brand and purchase intention. This quantitative research conducted through a survey of over 260 respondents via self-administered structured questionnaires. Data were analyzed using structural equation modeling (SEM) using LISREL. The most powerful influences that exist between variables that measure ad exposure are that of entertainment and informativeness on attitude toward the advertising. In addition, compared to the influence of attitude toward the brand, attitude toward the advertising has a significant effect on purchase intention. This study focuses only on Instagram users and the advertising campaign run in Indonesia. Despite this limitation, the study findings enable marketers to enhance the effectiveness of their advertising campaign to reach the targeted ROI through emotional appeals, creativity, information, entertainment features to increase customer’s positive attitude toward the advertising, the brand, and purchase intention. The study contributes to the literature of marketing communication, specifically in advertising, by enabling researchers to understand the social media advertising effectiveness from emotional appeals, creativity, information, entertainment aspects. Keywords—social media advertising, purchase intention, attitude toward the advertising, attitude toward the brand, advertising effectiveness
{"title":"The Effect of Advertising Exposure on Attitude Toward the Advertising and the Brand and Purchase Intention in Instagram","authors":"Paragitha Kusuma Wardhani, M. Alif","doi":"10.2991/aprish-18.2019.24","DOIUrl":"https://doi.org/10.2991/aprish-18.2019.24","url":null,"abstract":"The steady rise in use of social media for advertising has raised several questions about the important features of advertisement that could attract the customers. The present study investigates the effectiveness of advertising exposure on Instagram, a widely used social media in Indonesia, with regard to the customers’ behavioral attitudes toward the brand and purchase intention. This quantitative research conducted through a survey of over 260 respondents via self-administered structured questionnaires. Data were analyzed using structural equation modeling (SEM) using LISREL. The most powerful influences that exist between variables that measure ad exposure are that of entertainment and informativeness on attitude toward the advertising. In addition, compared to the influence of attitude toward the brand, attitude toward the advertising has a significant effect on purchase intention. This study focuses only on Instagram users and the advertising campaign run in Indonesia. Despite this limitation, the study findings enable marketers to enhance the effectiveness of their advertising campaign to reach the targeted ROI through emotional appeals, creativity, information, entertainment features to increase customer’s positive attitude toward the advertising, the brand, and purchase intention. The study contributes to the literature of marketing communication, specifically in advertising, by enabling researchers to understand the social media advertising effectiveness from emotional appeals, creativity, information, entertainment aspects. Keywords—social media advertising, purchase intention, attitude toward the advertising, attitude toward the brand, advertising effectiveness","PeriodicalId":111073,"journal":{"name":"Proceedings of the 3rd Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2018)","volume":"109 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":"133496976","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-18.2019.34
Weneng Sandewa, R. Baskoro
The objective of this research is to analyze the impact of corporate social responsibility (CSR) on company performance for non-financial companies in the ASEAN-5— Indonesia, Malaysia, Singapore, Thailand, and the Philippines—during the 2012–2016 period. This research uses the fixed effect regression model. The results indicate that CSR has a negative and significant relationship to company performance for non-financial companies in the ASEAN-5. So that, companies with strong CSR are expected to have reduced company performance. Keywords—corporate social responsibility, financial performance, ASEAN – 5, period 2012–2016
{"title":"The Impact of Corporate Social Responsibility on Firm Performance: Evidence from Non-financial Sector in ASEAN-5 Countries 2012-2016","authors":"Weneng Sandewa, R. Baskoro","doi":"10.2991/aprish-18.2019.34","DOIUrl":"https://doi.org/10.2991/aprish-18.2019.34","url":null,"abstract":"The objective of this research is to analyze the impact of corporate social responsibility (CSR) on company performance for non-financial companies in the ASEAN-5— Indonesia, Malaysia, Singapore, Thailand, and the Philippines—during the 2012–2016 period. This research uses the fixed effect regression model. The results indicate that CSR has a negative and significant relationship to company performance for non-financial companies in the ASEAN-5. So that, companies with strong CSR are expected to have reduced company performance. Keywords—corporate social responsibility, financial performance, ASEAN – 5, period 2012–2016","PeriodicalId":111073,"journal":{"name":"Proceedings of the 3rd Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2018)","volume":"44 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":"125003641","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-18.2019.10
Dewi Hariyani, L. Wondabio
This research aims to evaluate the effectiveness of the supervision performed by Pusat Pembinaan Profesi Keuangan (PPPK) over certified public accountants (CPAs) and public accounting firms (firms) in order to determine whether PPPK’s supervision guidelines is sufficient compared with guidelines developed by Public Company Accounting Oversight Board (PCAOB) and Accounting and Corporate Regulatory Authority (ACRA). This research is motivated by reports on CPA misconduct regarding incomplete independent auditor’s reports where working papers are not provided as well as increased incidences of CPA and firm disobedience regarding regulations, legislation, and professional standards, even though they are supervised by PPPK, who acts as CPA regulator. A qualitative descriptive method is implemented through document observation, interviews, and a literature review. In general, the PPPK’s supervision over CPAs and firms can be considered effective. However, this supervision still requires improvement and implementation of inspection guidelines, including consideration of CPAs’ and firms’ risk analysis through inspection results and improvement of action plan implementation for follow-up and monitoring. The PPPK’s inspection guidelines are sufficient when compared with those of PCAOB and ACRA. This research also finds that a lack of inspection personnel leads to overload in the inspection of CPAs and firms. Keywords—effectiveness; inspection; Pusat Pembinaan Profesi Keuangan
本研究旨在评估Pusat Pembinaan Profesi Keuangan (PPPK)对注册会计师(cpa)和会计师事务所(事务所)进行监督的有效性，以确定PPPK的监督指南与上市公司会计监督委员会(PCAOB)和会计与公司监管局(ACRA)制定的指南相比是否足够。这项研究的动机是关于注册会计师不完整的独立审计师报告的不当行为的报道，其中没有提供工作文件，以及注册会计师和公司不遵守法规，立法和专业标准的事件增加，即使他们受到PPPK的监督，PPPK是注册会计师的监管者。通过文献观察、访谈和文献回顾，采用定性描述方法。总的来说，PPPK对注册会计师和事务所的监督是有效的。但是，这种监督还需要完善和执行检查指南，包括考虑注册会计师和事务所通过检查结果进行风险分析，改进行动计划的执行情况，以便进行跟踪和监督。与PCAOB和ACRA相比，PPPK的检验指南是足够的。本研究亦发现，稽查人员的缺乏，导致注册会计师及事务所的稽查工作超负荷。Keywords-effectiveness;检查;彭比纳教授
{"title":"Evaluation of the Effectiveness of Pusat Pembinaan Profesi Keuangan Supervision of Cpas and Public Accounting Firms","authors":"Dewi Hariyani, L. Wondabio","doi":"10.2991/aprish-18.2019.10","DOIUrl":"https://doi.org/10.2991/aprish-18.2019.10","url":null,"abstract":"This research aims to evaluate the effectiveness of the supervision performed by Pusat Pembinaan Profesi Keuangan (PPPK) over certified public accountants (CPAs) and public accounting firms (firms) in order to determine whether PPPK’s supervision guidelines is sufficient compared with guidelines developed by Public Company Accounting Oversight Board (PCAOB) and Accounting and Corporate Regulatory Authority (ACRA). This research is motivated by reports on CPA misconduct regarding incomplete independent auditor’s reports where working papers are not provided as well as increased incidences of CPA and firm disobedience regarding regulations, legislation, and professional standards, even though they are supervised by PPPK, who acts as CPA regulator. A qualitative descriptive method is implemented through document observation, interviews, and a literature review. In general, the PPPK’s supervision over CPAs and firms can be considered effective. However, this supervision still requires improvement and implementation of inspection guidelines, including consideration of CPAs’ and firms’ risk analysis through inspection results and improvement of action plan implementation for follow-up and monitoring. The PPPK’s inspection guidelines are sufficient when compared with those of PCAOB and ACRA. This research also finds that a lack of inspection personnel leads to overload in the inspection of CPAs and firms. Keywords—effectiveness; inspection; Pusat Pembinaan Profesi Keuangan","PeriodicalId":111073,"journal":{"name":"Proceedings of the 3rd Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2018)","volume":"44 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":"131864577","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-18.2019.3
Daisy Wijaya Kusuma, Lufti Julian
This study discusses design and implementation process of fraud risk assessment on domestic revenue cycle of PT X, applying COSO framework; Fraud Risk Management Guide 2017. This study uses qualitative approach with case study method. Interview, observation, survey, and documentation are used to collect the data. Content analysis method is used to analyze primary and secondary data. This study observes PT X as single unit analysis. PT X is a leading tiles company which has been operating for 28 years in Indonesia. In 2017 PT X just began a whistleblowing mechanism and in last six months the reports were related to fraud in goods delivery process. The purposes of this study are to implement fraud risk assessment on domestic revenue cycle, to design anti-fraud strategies for management of PT X, and to create audit program to test effectiveness of control related to the identified fraud risks. The main risky area on domestic revenue cycle of PT X are Sales Administration, Warehouse, and Finance Accounts Receivable. The identified risks on domestic revenue cycle are mostly corruption and assets misappropriation. Most identified risks fell on high risk area.
{"title":"Implementation of Fraud Risk Assessment on Domestic Revenue Cycle of PT X (Case Study of Tiles Company)","authors":"Daisy Wijaya Kusuma, Lufti Julian","doi":"10.2991/aprish-18.2019.3","DOIUrl":"https://doi.org/10.2991/aprish-18.2019.3","url":null,"abstract":"This study discusses design and implementation process of fraud risk assessment on domestic revenue cycle of PT X, applying COSO framework; Fraud Risk Management Guide 2017. This study uses qualitative approach with case study method. Interview, observation, survey, and documentation are used to collect the data. Content analysis method is used to analyze primary and secondary data. This study observes PT X as single unit analysis. PT X is a leading tiles company which has been operating for 28 years in Indonesia. In 2017 PT X just began a whistleblowing mechanism and in last six months the reports were related to fraud in goods delivery process. The purposes of this study are to implement fraud risk assessment on domestic revenue cycle, to design anti-fraud strategies for management of PT X, and to create audit program to test effectiveness of control related to the identified fraud risks. The main risky area on domestic revenue cycle of PT X are Sales Administration, Warehouse, and Finance Accounts Receivable. The identified risks on domestic revenue cycle are mostly corruption and assets misappropriation. Most identified risks fell on high risk area.","PeriodicalId":111073,"journal":{"name":"Proceedings of the 3rd Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2018)","volume":"5 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":"126588339","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-18.2019.37
Ilma Wulansari Hasdiansa, T. Balqiah
This paper aim to analyze how brand jealousy, brand love, and materialism affect customers’ motivation to buy luxury brand at premium prices. A survey was conducted online in three Indonesian cities: Jabodetabek, Surabaya, and Makassar. The focus brand of this research is Coach. The potential customers are those who desire the Coach brand because of being envious of others with the brand. Structural Equation Modelling were used to data analyzed from 413 respondents and verify five hypotheses. The findings reveal that all antecedents could enhance consumers’ willingness to pay premium. It provide contribution to practitioners, how important to enhance jealousy and also materialistic values. It is important to influence customers’ willingness to pay premium prices. Keywords—brand love, materialism, willingness to pay premium, brand jealousy
{"title":"Understanding The Influence of Brand Jealousy, Brand Love and Materialism Towards Willingness to Pay Premium: Study On Coach's Handbag","authors":"Ilma Wulansari Hasdiansa, T. Balqiah","doi":"10.2991/aprish-18.2019.37","DOIUrl":"https://doi.org/10.2991/aprish-18.2019.37","url":null,"abstract":"This paper aim to analyze how brand jealousy, brand love, and materialism affect customers’ motivation to buy luxury brand at premium prices. A survey was conducted online in three Indonesian cities: Jabodetabek, Surabaya, and Makassar. The focus brand of this research is Coach. The potential customers are those who desire the Coach brand because of being envious of others with the brand. Structural Equation Modelling were used to data analyzed from 413 respondents and verify five hypotheses. The findings reveal that all antecedents could enhance consumers’ willingness to pay premium. It provide contribution to practitioners, how important to enhance jealousy and also materialistic values. It is important to influence customers’ willingness to pay premium prices. Keywords—brand love, materialism, willingness to pay premium, brand jealousy","PeriodicalId":111073,"journal":{"name":"Proceedings of the 3rd Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2018)","volume":"49 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":"126967641","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 : 1900-01-01DOI: 10.2991/aprish-18.2019.8
Renaldi Purnayudha, Machmudin Eka Prasetya
This study analyzes the information systems needs of the Internal Audit unit at the University of X for documenting audit paperwork and designing electronic audit paperwork documentation to be integrated into one database application. This electronic paperwork is to be designed using the Framework for the Application of System Thinking model. Documentation of audit paperwork is undertaken to collect documents during auditing that originate from any source and with any relation to the scope of the audit. Auditing work begins from with the planning, preliminary survey, evaluation of management control, substantive testing, reporting, and follow up of the audit results. The research method used is the qualitative method, with a single case study approach. Data were collected through observation, interviews, and examination of documents. The results of this study will help SPI units document their audit paperwork electronically and in an integrated way such that audit paperwork is complete and integrated. Keywords—information system, Framework for the Application of System Thinking, FAST, electronic audit paperwork, internal control unit
{"title":"Analysis and Design of Electronic Audit Paperwork: Documentation from an Internal Audit Unit (Case Study: University of X)","authors":"Renaldi Purnayudha, Machmudin Eka Prasetya","doi":"10.2991/aprish-18.2019.8","DOIUrl":"https://doi.org/10.2991/aprish-18.2019.8","url":null,"abstract":"This study analyzes the information systems needs of the Internal Audit unit at the University of X for documenting audit paperwork and designing electronic audit paperwork documentation to be integrated into one database application. This electronic paperwork is to be designed using the Framework for the Application of System Thinking model. Documentation of audit paperwork is undertaken to collect documents during auditing that originate from any source and with any relation to the scope of the audit. Auditing work begins from with the planning, preliminary survey, evaluation of management control, substantive testing, reporting, and follow up of the audit results. The research method used is the qualitative method, with a single case study approach. Data were collected through observation, interviews, and examination of documents. The results of this study will help SPI units document their audit paperwork electronically and in an integrated way such that audit paperwork is complete and integrated. Keywords—information system, Framework for the Application of System Thinking, FAST, electronic audit paperwork, internal control unit","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":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128046266","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 : 1900-01-01DOI: 10.2991/aprish-18.2019.26
Annisa Febrian, Hilda Rossieta
This research investigates whether the level of corruption and public accountability of local government budgets differ between discretionary and non-discretionary types. This quantitative research uses secondary data of criminal law from the Attorney General. Accordingly, corruption cases related to misappropriation of budgets from Year 2010–2016 are used as the research sample. The results show that corruption cases of misappropriation in discretionary and non-discretionary budgets are indifferent. This indicates that the level of financial loss of the State is not associated with the type of budget. However, further tests show that there are differences in financial losses between high and low discretionary budgets. This means that, the higher the level of budget discretion, the bigger the opportunities of corruption. This research finds contrasting findings with regards to the accountability level, revealing differences between discretionary and non-discretionary budget cases. Keywords—corruption, discretionary budget, nondiscretionary budget, grant and social assistance budget, procurement budget
{"title":"Effect of Budget Discretion on Corruption Level and Public Accountability: Evidence from Local Indonesian Government","authors":"Annisa Febrian, Hilda Rossieta","doi":"10.2991/aprish-18.2019.26","DOIUrl":"https://doi.org/10.2991/aprish-18.2019.26","url":null,"abstract":"This research investigates whether the level of corruption and public accountability of local government budgets differ between discretionary and non-discretionary types. This quantitative research uses secondary data of criminal law from the Attorney General. Accordingly, corruption cases related to misappropriation of budgets from Year 2010–2016 are used as the research sample. The results show that corruption cases of misappropriation in discretionary and non-discretionary budgets are indifferent. This indicates that the level of financial loss of the State is not associated with the type of budget. However, further tests show that there are differences in financial losses between high and low discretionary budgets. This means that, the higher the level of budget discretion, the bigger the opportunities of corruption. This research finds contrasting findings with regards to the accountability level, revealing differences between discretionary and non-discretionary budget cases. Keywords—corruption, discretionary budget, nondiscretionary budget, grant and social assistance budget, procurement budget","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":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129451632","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}
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