This study aims to analyze the effect of board size, ownership diffusion, gender diversity, and media exposure to CSR disclosure. The population in this study is the SRI-KEHATI index company listed on the Indonesia Stock Exchange during 2013-2017. The total sample obtained using purposive sampling technique is as many as 50 samples, consisting of 10 companies for 5 years. The analysis technique used in this study is panel data regression analysis.The results of the study show that partially, the board size affects the disclosure of corporate social responsibility and results in a negative direction. Meanwhile, ownership diffusion, gender diversity, and media exposure have no effect on disclosure of corporate social responsibility. Keywords: Board Size, Corporate Social Responsibility Disclosure (CSRD), Gender Diversity, Media Exposure, and Ownership Diffusion.
{"title":"Board Size, Ownership Diffusion, Gender Diversity, Media Exposure, dan Pengungkapan Corporate Social Responsibility (Studi Kasus pada Perusahaan Indeks SRI-KEHATI yang terdaftar di Bursa Efek Indonesia Periode 2013-2017)","authors":"Lusia Revika Septianingsih","doi":"10.28932/JAM.V11I2.1995","DOIUrl":"https://doi.org/10.28932/JAM.V11I2.1995","url":null,"abstract":"This study aims to analyze the effect of board size, ownership diffusion, gender diversity, and media exposure to CSR disclosure. The population in this study is the SRI-KEHATI index company listed on the Indonesia Stock Exchange during 2013-2017. The total sample obtained using purposive sampling technique is as many as 50 samples, consisting of 10 companies for 5 years. The analysis technique used in this study is panel data regression analysis.The results of the study show that partially, the board size affects the disclosure of corporate social responsibility and results in a negative direction. Meanwhile, ownership diffusion, gender diversity, and media exposure have no effect on disclosure of corporate social responsibility. \u0000Keywords: Board Size, Corporate Social Responsibility Disclosure (CSRD), Gender Diversity, Media Exposure, and Ownership Diffusion.","PeriodicalId":142948,"journal":{"name":"Jurnal Akuntansi Maranatha","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-10-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116370465","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}
One of the rapidly developing creative industries in Indonesia is the food and beverage or culinary industry. Currently the food and beverage industry is the sector with the largest contribution of the Indonesian economy, namely 5.5 percent of national gross domestic product and 31 percent of gross domestic product in the non-oil and gas processing industry. This makes Indonesia a high potential in the culinary field. Seeing the rapid development of the culinary world in Indonesia, more and more restaurants, cafes, or eating places are emerging in Indonesia.This study aims to examine the business profile of XX Cafe, analyze the prospects of XX Cafe business on Jl. Cihampelas, Bandung Wetan, Bandung City, West Java based on business feasibility aspects such as: legal aspects, environmental aspects, market and marketing aspects, technical and technological aspects, aspects of human resources, and financial aspects. In conducting this research, the author discusses more deeply the financial aspects. These financial aspects are analyzed using capital budgeting techniques that take into account the return period, present net value, internal rate of return, and profit index. The results of calculating capital budgeting techniques can be a consideration for investors to make decisions. After the analysis and calculation was made, XX Café is feasible to run. But apart from the results of the calculation, a capital budgeting control is also needed so that the expectations that have been made can be achieved. Keywords: Feasibility Study, Payback Period, Internal Rate of Return, Net Present Value, Profitability Index
{"title":"Studi Kelayakan Bisnis dalam Rangka Pendirian XX Cafe","authors":"Widra Kristian, Felix Indrawan","doi":"10.28932/jam.v11i2.1932","DOIUrl":"https://doi.org/10.28932/jam.v11i2.1932","url":null,"abstract":"One of the rapidly developing creative industries in Indonesia is the food and beverage or culinary industry. Currently the food and beverage industry is the sector with the largest contribution of the Indonesian economy, namely 5.5 percent of national gross domestic product and 31 percent of gross domestic product in the non-oil and gas processing industry. This makes Indonesia a high potential in the culinary field. Seeing the rapid development of the culinary world in Indonesia, more and more restaurants, cafes, or eating places are emerging in Indonesia.This study aims to examine the business profile of XX Cafe, analyze the prospects of XX Cafe business on Jl. Cihampelas, Bandung Wetan, Bandung City, West Java based on business feasibility aspects such as: legal aspects, environmental aspects, market and marketing aspects, technical and technological aspects, aspects of human resources, and financial aspects. In conducting this research, the author discusses more deeply the financial aspects. These financial aspects are analyzed using capital budgeting techniques that take into account the return period, present net value, internal rate of return, and profit index. The results of calculating capital budgeting techniques can be a consideration for investors to make decisions. After the analysis and calculation was made, XX Café is feasible to run. But apart from the results of the calculation, a capital budgeting control is also needed so that the expectations that have been made can be achieved. \u0000Keywords: Feasibility Study, Payback Period, Internal Rate of Return, Net Present Value, Profitability Index","PeriodicalId":142948,"journal":{"name":"Jurnal Akuntansi Maranatha","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-10-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120922169","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}
This study aims to determine the influence of consumer perceptions of the quality of Gravindo's electronic services to the intentions of Ragnarok Online Gravindo's consumer complaints. Methods of data analysis using multiple regression analysis. The sampling technique used in this study was nonprobability sampling, with the type of purposive sampling type judgment sampling, therefore the researchers choose respondents who had played Gravindo Ragnarok Online with the reason that the respondents knew and felt the services Gravindo provided in Gravindo's Ragnarok Online game. The number of respondents is 100 people. The results of multiple regression analysis show that from the four dimensions of electronic service quality variables (reliability, customer service, security, and web design) conducted by Gravindo, there are only three dimensions that significantly influence consumer complaint intentions, namely reliability, customer service, and security. This result also shows that Gravindo still needs to improve the quality of electronic services to be able to reduce consumer complaint intentions and be able to increase customer satisfaction going forward. Based on the results of the study, the quality of electronic services carried out by Gravindo had an effect of 78.4% on consumer complaint intentions. Keywords: Electronic Service Quality, Consumer Complaint Intentions
{"title":"Analisa Persepsi Konsumen Atas Kualitas Pelayanan Elektronik Terhadap Niat Komplain Konsumen Massively Multiplayer Online Role-Playing Games","authors":"Handy Andriyas, Gerardus Herlangga Himawan","doi":"10.28932/jam.v11i2.1911","DOIUrl":"https://doi.org/10.28932/jam.v11i2.1911","url":null,"abstract":"This study aims to determine the influence of consumer perceptions of the quality of Gravindo's electronic services to the intentions of Ragnarok Online Gravindo's consumer complaints. Methods of data analysis using multiple regression analysis. The sampling technique used in this study was nonprobability sampling, with the type of purposive sampling type judgment sampling, therefore the researchers choose respondents who had played Gravindo Ragnarok Online with the reason that the respondents knew and felt the services Gravindo provided in Gravindo's Ragnarok Online game. The number of respondents is 100 people. The results of multiple regression analysis show that from the four dimensions of electronic service quality variables (reliability, customer service, security, and web design) conducted by Gravindo, there are only three dimensions that significantly influence consumer complaint intentions, namely reliability, customer service, and security. This result also shows that Gravindo still needs to improve the quality of electronic services to be able to reduce consumer complaint intentions and be able to increase customer satisfaction going forward. Based on the results of the study, the quality of electronic services carried out by Gravindo had an effect of 78.4% on consumer complaint intentions. \u0000Keywords: Electronic Service Quality, Consumer Complaint Intentions","PeriodicalId":142948,"journal":{"name":"Jurnal Akuntansi Maranatha","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-10-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115907099","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}
This study aims to analyze the effect of leverage and liquidity on tax avoidance with inventory intensity as a moderating variable. The type of data used is secondary data. The sample used is a manufacturing company that is listed active in BEI Period 2015-2017 which can be seen on the official website that www.idx.co.id. Methods of data analysis using is moderated regression analysis (MRA). Data processing is done by using Eviews Version 10 for windows. The results showed that there is a significant negative effect between liquidity with tax avoidance, there is a significant negative influence between inventory intensity with tax avoidance, inventory intensity was able to moderate the effect of liquidity to tax avoidance. In addition, the leverage did not effect to tax avoidance, the inventory intensity was not able to moderate the effect of leverage to tax avoidance. Keywords: Leverage, Liquidity, Tax Avoidance, and Inventory Intensity
本研究以库存强度为调节变量，分析杠杆和流动性对避税的影响。使用的数据类型是辅助数据。所使用的样本是一家在2015-2017年BEI期间上市活跃的制造公司，可以在官方网站www.idx.co.id上看到。数据分析方法采用有调节回归分析(MRA)。数据处理是使用Eviews Version 10 for windows完成的。结果表明:流动性与避税之间存在显著的负向影响，库存强度与避税之间存在显著的负向影响，库存强度能够调节流动性对避税的影响。此外，杠杆对避税没有影响，库存强度不能调节杠杆对避税的影响。关键词:杠杆，流动性，避税，库存强度
{"title":"Pengaruh Leverage dan Liquidity Terhadap Tax Avoidance Dengan Inventory Intensity Sebagai Variabel Moderasi","authors":"D. Pasaribu, S. Mulyani","doi":"10.28932/jam.v11i2.1996","DOIUrl":"https://doi.org/10.28932/jam.v11i2.1996","url":null,"abstract":"This study aims to analyze the effect of leverage and liquidity on tax avoidance with inventory intensity as a moderating variable. The type of data used is secondary data. The sample used is a manufacturing company that is listed active in BEI Period 2015-2017 which can be seen on the official website that www.idx.co.id. Methods of data analysis using is moderated regression analysis (MRA). Data processing is done by using Eviews Version 10 for windows. The results showed that there is a significant negative effect between liquidity with tax avoidance, there is a significant negative influence between inventory intensity with tax avoidance, inventory intensity was able to moderate the effect of liquidity to tax avoidance. In addition, the leverage did not effect to tax avoidance, the inventory intensity was not able to moderate the effect of leverage to tax avoidance. \u0000Keywords: Leverage, Liquidity, Tax Avoidance, and Inventory Intensity","PeriodicalId":142948,"journal":{"name":"Jurnal Akuntansi Maranatha","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-10-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116685692","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}
Financial management involves understanding and transferring assets and liabilities of the company, including freedom of use of profits, liability and debt, cash flow and profitability. Meanwhile every strategy exposes business people to trade-offs that present benefits and risks. Selling on credit is one of the strategies that helps companies to increase sales and maintain customer relationships, but on the other hand it presents the risk of billing. This research is intended to provide a solution to the problem of the duration billing.The research method used in this study is a descriptive study method. A research method todescribe the characteristics of people, events, or situations. In this study, the research object in question is CV. Y. The research began with calculating the effect of trade receivables on the company's financial statements, especially on the value of net cash increases. The study continued with a credit simulation of changes in credit terms by setting cash discounts, cash discount periods and payment limits. As for each credit terms of the simulation produces different effects on several costs associated. As for credit terms, too tight credit terms will cause a loss of sales and too loose credit terms will lead to bad expense. The simulation showed that every credit terms will lead to different profit projection. Overall, the results of the simulation research show that every credit terms will increase the profit. Keywords: Credit Terms, Sales on Credit, Profits
{"title":"Simulasi Perubahan Persyaratan Kredit Dalam Upaya Meningkatkan Laba","authors":"Felina Kusnakhin","doi":"10.28932/jam.v11i2.1909","DOIUrl":"https://doi.org/10.28932/jam.v11i2.1909","url":null,"abstract":"Financial management involves understanding and transferring assets and liabilities of the company, including freedom of use of profits, liability and debt, cash flow and profitability. Meanwhile every strategy exposes business people to trade-offs that present benefits and risks. Selling on credit is one of the strategies that helps companies to increase sales and maintain customer relationships, but on the other hand it presents the risk of billing. This research is intended to provide a solution to the problem of the duration billing.The research method used in this study is a descriptive study method. A research method todescribe the characteristics of people, events, or situations. In this study, the research object in question is CV. Y. The research began with calculating the effect of trade receivables on the company's financial statements, especially on the value of net cash increases. The study continued with a credit simulation of changes in credit terms by setting cash discounts, cash discount periods and payment limits. As for each credit terms of the simulation produces different effects on several costs associated. As for credit terms, too tight credit terms will cause a loss of sales and too loose credit terms will lead to bad expense. The simulation showed that every credit terms will lead to different profit projection. Overall, the results of the simulation research show that every credit terms will increase the profit. \u0000Keywords: Credit Terms, Sales on Credit, Profits","PeriodicalId":142948,"journal":{"name":"Jurnal Akuntansi Maranatha","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-10-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115862418","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}
The purpose of this study was to find out about performance measurement in the Department of Culture, Tourism, Youth and Sports of Kubu Raya Regency. Performance measurement is carried out by the Government Agency Performance Accountability Report in accordance with Presidential Instruction No. 7 of 1999. Performance measurement is used as a basis for assessing failure program efficacy and execution and activities according to targets and objectives set in realizing the vision and mission of the Regency Government. The research method used in this research is descriptive method. Data obtained, then interpreted and analyzed, so that it can provide information that can be used to solve the problem at hand. The type of data used is secondary and primary data. The results of the study show performance for all existing targets and in accordance with the expected conditions. Suggestions the government needs to establish a standard reference in preparing reports. Keywords: Accountability, Agency Performance Accountability Report
{"title":"Analisis Laporan Akuntabilitas Kinerja Instansi Pemerintahan Dinas Kebudayaan, Pariwisata, Pemuda dan Olahraga Kabupaten Kubu Raya","authors":"B. Putri","doi":"10.28932/jam.v11i2.1912","DOIUrl":"https://doi.org/10.28932/jam.v11i2.1912","url":null,"abstract":"\u0000 \u0000 \u0000The purpose of this study was to find out about performance measurement in the Department of Culture, Tourism, Youth and Sports of Kubu Raya Regency. Performance measurement is carried out by the Government Agency Performance Accountability Report in accordance with Presidential Instruction No. 7 of 1999. Performance measurement is used as a basis for assessing failure program efficacy and execution and activities according to targets and objectives set in realizing the vision and mission of the Regency Government. The research method used in this research is descriptive method. Data obtained, then interpreted and analyzed, so that it can provide information that can be used to solve the problem at hand. The type of data used is secondary and primary data. The results of the study show performance for all existing targets and in accordance with the expected conditions. Suggestions the government needs to establish a standard reference in preparing reports. \u0000Keywords: Accountability, Agency Performance Accountability Report \u0000 \u0000 \u0000","PeriodicalId":142948,"journal":{"name":"Jurnal Akuntansi Maranatha","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-10-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127371676","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}
Competition that occurs in the business world in Indonesia is increasingly tight in Indonesia. One big contribution for Indonesia is the creative economy which consists of creative industries such as interactive games related to creation, production, agility, and education. Interactive game in the city of Bandung which some time ago was widely discussed, namely the escape room. The chosen escape room is PANDORA Experience. The concept promoted by PANDORA Experience is a strategy that is widely used by business people. This strategy makes the experience given by the company to its consumers as a core product in the field of marketing called the experience marketing. The research method used in this research is explanatory descriptive method where the purpose of the descriptive method is to collect data that describes the characteristics of people, events, or situations. While the explanatory method is used to explain the causal relationship between the variables through hypothesis testing. The method of data collection is done by studying literature from various sources, direct observation, interviewing parties related to the object of research, and distributing questionnaires to 120 respondents aged 16-30 years who have played PANDORA Experience. The data that has been obtained is tested using the classical assumption of multiple regression testing consisting of normality test, multicollinearity test, and heteroscedasticity test. In addition, multiple linear regression analysis and hypothesis testing were carried out to support the research process. Keywords: Customers Satisfaction; Experiental Marketing; Consumer Loyalty; Creative Industry
{"title":"Pengaruh Kepuasan Konsumen Atas Experimental Marketing Pandora Experience Terhadap Loyalitas Konsumen","authors":"Bernardi Avriandi Sinatra, Melanni Mulyawati Sanjaya","doi":"10.28932/jam.v11i2.1904","DOIUrl":"https://doi.org/10.28932/jam.v11i2.1904","url":null,"abstract":"Competition that occurs in the business world in Indonesia is increasingly tight in Indonesia. One big contribution for Indonesia is the creative economy which consists of creative industries such as interactive games related to creation, production, agility, and education. Interactive game in the city of Bandung which some time ago was widely discussed, namely the escape room. The chosen escape room is PANDORA Experience. The concept promoted by PANDORA Experience is a strategy that is widely used by business people. This strategy makes the experience given by the company to its consumers as a core product in the field of marketing called the experience marketing. The research method used in this research is explanatory descriptive method where the purpose of the descriptive method is to collect data that describes the characteristics of people, events, or situations. While the explanatory method is used to explain the causal relationship between the variables through hypothesis testing. The method of data collection is done by studying literature from various sources, direct observation, interviewing parties related to the object of research, and distributing questionnaires to 120 respondents aged 16-30 years who have played PANDORA Experience. The data that has been obtained is tested using the classical assumption of multiple regression testing consisting of normality test, multicollinearity test, and heteroscedasticity test. In addition, multiple linear regression analysis and hypothesis testing were carried out to support the research process. \u0000Keywords: Customers Satisfaction; Experiental Marketing; Consumer Loyalty; Creative Industry","PeriodicalId":142948,"journal":{"name":"Jurnal Akuntansi Maranatha","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-10-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132540405","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}
Purpose - Application control is control in the company's business processes to prevent, detect, and correct transaction errors and irregularities. Application control will produce information needed by users so that the accuracy and completeness of information must be considered related to aspects of quality information. The purpose of application control is to ensure the accuracy and completeness of the information generated by the application system.Methodology - Descriptive study, this method compiled to collect data that describe the characteristics of a person, events, or situations. Data collections and research information were obtained from Adorable Projects as the object of research.Findings - The author drew the conclusions that the company's application control has not been fully adequate, that has caused that the production of information is not fully accurate and complete because there are several components has not implemented by the company. The Company only implemented 25 components from 31 components of application control. Although it is not fully adequate, the application control can still reduce risks in the application system.Value –Fully applying application control’s component on company business will provide accuracy and completeness of information that would be useful for increasing profit and competitive advantage on company’s revenue cycle. Keywords: Application Control, Revenue Cycle, Accuracy, Completeness
{"title":"Analisis Kontrol Aplikasi Untuk Menghasilkan Keakuratan Dalam Kelengkapan Informasi Pada Siklus Pendapatan Adorable Projects","authors":"Bobbyansyah Bobbyansyah, Elsje Kosasih","doi":"10.28932/jam.v11i2.1914","DOIUrl":"https://doi.org/10.28932/jam.v11i2.1914","url":null,"abstract":"Purpose - Application control is control in the company's business processes to prevent, detect, and correct transaction errors and irregularities. Application control will produce information needed by users so that the accuracy and completeness of information must be considered related to aspects of quality information. The purpose of application control is to ensure the accuracy and completeness of the information generated by the application system.Methodology - Descriptive study, this method compiled to collect data that describe the characteristics of a person, events, or situations. Data collections and research information were obtained from Adorable Projects as the object of research.Findings - The author drew the conclusions that the company's application control has not been fully adequate, that has caused that the production of information is not fully accurate and complete because there are several components has not implemented by the company. The Company only implemented 25 components from 31 components of application control. Although it is not fully adequate, the application control can still reduce risks in the application system.Value –Fully applying application control’s component on company business will provide accuracy and completeness of information that would be useful for increasing profit and competitive advantage on company’s revenue cycle. \u0000Keywords: Application Control, Revenue Cycle, Accuracy, Completeness","PeriodicalId":142948,"journal":{"name":"Jurnal Akuntansi Maranatha","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-10-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133841909","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}
Indonesia Corruption Watch (ICW) found 154 corruption cases during 2015-2017, most of them were corruption cases involving the village budget. The potential for fraud can be detected by cheating triangle theory, namely pressure, opportunity and rationalization. The purpose of this study is to identify potential fraud in village financial management. This study uses a qualitative approach and the type of data used is primary data obtained directly using interview techniques from the village financial management process conducted by the Village Financial Management Technical Officer (PTPKD) Kesongo Village, Tuntang District, Semarang Regency. The results of the study show that in the village financial management in Kesongo Village there is potential for fraud including: the necessity to do something; disciplinary behavior; feel that they are not detrimental to others and consider mistakes to be natural and often occur. This study concluded that in Kesongo Village there was potential for fraud in the process of village financial management. Keywords: Village Financial Management, Village Apparatus, Potential for Fraud, Control
{"title":"Analisis Potensi Kecurangan Dalam Pengelolaan Keuangan Desa (Studi: Desa Kesongo, Kecamatan Tuntang, Kabupaten Semarang, Jawa Tengah)","authors":"I. al-Faruqi, I. Kristianti","doi":"10.28932/jam.v11i2.1915","DOIUrl":"https://doi.org/10.28932/jam.v11i2.1915","url":null,"abstract":"Indonesia Corruption Watch (ICW) found 154 corruption cases during 2015-2017, most of them were corruption cases involving the village budget. The potential for fraud can be detected by cheating triangle theory, namely pressure, opportunity and rationalization. The purpose of this study is to identify potential fraud in village financial management. This study uses a qualitative approach and the type of data used is primary data obtained directly using interview techniques from the village financial management process conducted by the Village Financial Management Technical Officer (PTPKD) Kesongo Village, Tuntang District, Semarang Regency. The results of the study show that in the village financial management in Kesongo Village there is potential for fraud including: the necessity to do something; disciplinary behavior; feel that they are not detrimental to others and consider mistakes to be natural and often occur. This study concluded that in Kesongo Village there was potential for fraud in the process of village financial management. \u0000Keywords: Village Financial Management, Village Apparatus, Potential for Fraud, Control","PeriodicalId":142948,"journal":{"name":"Jurnal Akuntansi Maranatha","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-10-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117052736","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}
The development of garment industry, especially for export, may bring certain challenges to Micro Small and Medium Enterprises (MSME). The company that export its products has to handle its production carefully, in particular for the export deadline. When the company fail to deliver its products on time, a high amount of fine, approximately 30% of total production cost, will be faced. Padupadan is a garment focusing on local product. To be competitive, it needs to improve its quality in both scheduling and production control. Orders has been accepted without actual information status of running order which cause delay and low product quality. Due to that situation, this company needs a system that assist decision making relating to controlling orders and performance of any parties in production process.Case study was used as method of this explanatory research. Data were analyzed using MIT 90’s Framework and Data Flow Diagram. Design of Padupadan production system is related with 9 analyzed activities, namely marketing, sales order, production scheduling, human resource management, purchasing, receiving, warehouse (raw material), production, and warehouse (finished goods) which will be structured and standardized for the company. This system provides assistance in determining production scheduling target, system to control production that will help owner in evaluating employees, performance of production department and categorized supplier. Owner provides positive respon on the design since it can assist the company for future advance. Keywords: Scheduling System Control; Production Control
{"title":"Perancangan Sistem Penjadwalan Dan Pengontrolan Produksi Perusahaan Padupadan","authors":"Marsheilla Marsheilla, Marsheilly Marsheilly","doi":"10.28932/jam.v11i2.1928","DOIUrl":"https://doi.org/10.28932/jam.v11i2.1928","url":null,"abstract":"The development of garment industry, especially for export, may bring certain challenges to Micro Small and Medium Enterprises (MSME). The company that export its products has to handle its production carefully, in particular for the export deadline. When the company fail to deliver its products on time, a high amount of fine, approximately 30% of total production cost, will be faced. Padupadan is a garment focusing on local product. To be competitive, it needs to improve its quality in both scheduling and production control. Orders has been accepted without actual information status of running order which cause delay and low product quality. Due to that situation, this company needs a system that assist decision making relating to controlling orders and performance of any parties in production process.Case study was used as method of this explanatory research. Data were analyzed using MIT 90’s Framework and Data Flow Diagram. Design of Padupadan production system is related with 9 analyzed activities, namely marketing, sales order, production scheduling, human resource management, purchasing, receiving, warehouse (raw material), production, and warehouse (finished goods) which will be structured and standardized for the company. This system provides assistance in determining production scheduling target, system to control production that will help owner in evaluating employees, performance of production department and categorized supplier. Owner provides positive respon on the design since it can assist the company for future advance. \u0000Keywords: Scheduling System Control; Production Control","PeriodicalId":142948,"journal":{"name":"Jurnal Akuntansi Maranatha","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-10-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134057420","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}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：