Pub Date : 2021-06-17DOI: 10.2991/aebmr.k.210616.003
Vita Fitria Sari, Dewi Pebriyani, Mayar Afriyenti
The implementation of the 2013 curriculum in Vocational High Schools has introduced the field of government accounting in the vocational curriculum with the subject "accounting practicum for government institutions / agencies". The 2013 curriculum introduces the terms remedial and enrichment in the learning process. Enrichment is an activity given to fast group students so that they can develop their potential optimally by utilizing the remaining time they have. The challenge in the future of professionalism faced by teachers is how teachers can develop the existing potential for students who can quickly understand the material that has been given considering that the field of government accounting is a new field of accounting for vocational accounting teachers. This research use capacity building and workshop in order to enhance vocational accounting teachers’ professionalism in teaching government accounting by presenting local government financial statement for level head office and consolidation of local government financial statement. This research categorized as pre-experimental (nondesign) by the method of the one group pretest – posttest design. The results showed that there are differences on vocational accounting teachers’ understanding in presenting local government financial statement for level head office and consolidation of local government financial statement before and after got capacity building and workshop.
{"title":"Enhancing Vocational Teachers’ Professionalism in Teaching Government Accounting","authors":"Vita Fitria Sari, Dewi Pebriyani, Mayar Afriyenti","doi":"10.2991/aebmr.k.210616.003","DOIUrl":"https://doi.org/10.2991/aebmr.k.210616.003","url":null,"abstract":"The implementation of the 2013 curriculum in Vocational High Schools has introduced the field of government accounting in the vocational curriculum with the subject \"accounting practicum for government institutions / agencies\". The 2013 curriculum introduces the terms remedial and enrichment in the learning process. Enrichment is an activity given to fast group students so that they can develop their potential optimally by utilizing the remaining time they have. The challenge in the future of professionalism faced by teachers is how teachers can develop the existing potential for students who can quickly understand the material that has been given considering that the field of government accounting is a new field of accounting for vocational accounting teachers. This research use capacity building and workshop in order to enhance vocational accounting teachers’ professionalism in teaching government accounting by presenting local government financial statement for level head office and consolidation of local government financial statement. This research categorized as pre-experimental (nondesign) by the method of the one group pretest – posttest design. The results showed that there are differences on vocational accounting teachers’ understanding in presenting local government financial statement for level head office and consolidation of local government financial statement before and after got capacity building and workshop.","PeriodicalId":31784,"journal":{"name":"International Conference on Economics Education Business and Accounting","volume":"4 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76477675","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 : 2021-06-17DOI: 10.2991/aebmr.k.210616.001
Charoline Cheisviyanny, S. Dwita, Herlina Helmy
This research aims to explore the inputs acquisition process in spiritual-based MCS. It was an interpretive case study in a Chinese Indonesia company in Padang which produces cassava chips and pure coconut milk. The data collection methods were interviews, observations, and documentations. We interviewed the owner, suppliers, and an employee. The result showed that there are some points in inputs acquisition process which do not implemented by the company. It suggested the owner to do strict control in every operational activity and to maintain a long-term relationship with suppliers and employees.
{"title":"Inputs Acquisition Process in Spiritual-Based MCS","authors":"Charoline Cheisviyanny, S. Dwita, Herlina Helmy","doi":"10.2991/aebmr.k.210616.001","DOIUrl":"https://doi.org/10.2991/aebmr.k.210616.001","url":null,"abstract":"This research aims to explore the inputs acquisition process in spiritual-based MCS. It was an interpretive case study in a Chinese Indonesia company in Padang which produces cassava chips and pure coconut milk. The data collection methods were interviews, observations, and documentations. We interviewed the owner, suppliers, and an employee. The result showed that there are some points in inputs acquisition process which do not implemented by the company. It suggested the owner to do strict control in every operational activity and to maintain a long-term relationship with suppliers and employees.","PeriodicalId":31784,"journal":{"name":"International Conference on Economics Education Business and Accounting","volume":"32 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77735570","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 : 2021-06-17DOI: 10.2991/aebmr.k.210616.009
Henri Agustin, Halmawati, Fefri Indra Arza
In the last 3 years (2017-2019) the average percentage of the effectiveness of parking fee receipts in the city of Padang is very low, which is only 33.17% per year.This figure should be an early warning for evaluating policies and management of collecting parking levy.This study aims to gain understanding in sociology and public policy experts, and officials of the Padang city transportation service regarding the parking meter system as a new innovation for collecting parking levy. This research is a fenomenology qualitative research. The research data were obtained through in-depth interviews with 2 sociologists and public policy experts, and 1 official from Padang City Transportation Agency.The interactive analysis model developed by Miles and Huberman (1992) was used to analyze the data. This study found that character & capacity building, leadership, technology, and rule of law are key success factors that must be needed for successful implementation of parking meters system in Padang city. Research with similar topics in the future is expected to attract input from public transportation and urban planning expert, for better insights how parking meters system makes public for better transportation in Padang city.
{"title":"Key Success Factors Implementation of Parking Meter System in Padang to Optimize Parking Levy Revenue","authors":"Henri Agustin, Halmawati, Fefri Indra Arza","doi":"10.2991/aebmr.k.210616.009","DOIUrl":"https://doi.org/10.2991/aebmr.k.210616.009","url":null,"abstract":"In the last 3 years (2017-2019) the average percentage of the effectiveness of parking fee receipts in the city of Padang is very low, which is only 33.17% per year.This figure should be an early warning for evaluating policies and management of collecting parking levy.This study aims to gain understanding in sociology and public policy experts, and officials of the Padang city transportation service regarding the parking meter system as a new innovation for collecting parking levy. This research is a fenomenology qualitative research. The research data were obtained through in-depth interviews with 2 sociologists and public policy experts, and 1 official from Padang City Transportation Agency.The interactive analysis model developed by Miles and Huberman (1992) was used to analyze the data. This study found that character & capacity building, leadership, technology, and rule of law are key success factors that must be needed for successful implementation of parking meters system in Padang city. Research with similar topics in the future is expected to attract input from public transportation and urban planning expert, for better insights how parking meters system makes public for better transportation in Padang city.","PeriodicalId":31784,"journal":{"name":"International Conference on Economics Education Business and Accounting","volume":"8 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85436757","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 : 2021-06-17DOI: 10.2991/aebmr.k.210616.007
Driana Leniwati
{"title":"Constructing a New Alternative Concept of Income","authors":"Driana Leniwati","doi":"10.2991/aebmr.k.210616.007","DOIUrl":"https://doi.org/10.2991/aebmr.k.210616.007","url":null,"abstract":"","PeriodicalId":31784,"journal":{"name":"International Conference on Economics Education Business and Accounting","volume":"45 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88102514","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 : 2021-06-17DOI: 10.2991/aebmr.k.210616.073
A. Frinaldi, Jumiati, N. Putri
The Problem in this research is regarding the quality of service provided by employees in local government. The variables that influence it in this study are work culture and work quality, for that we need an analysis in this study to reveal “is there an influence between work culture and employee work quality on service quality?”. This research uses a quantitative approach. The research was conducted at several regional apparatus organizations of Padang Pariaman Regency, West Sumatra Province. The sampling technique used simple random sampling. The number of respondents in this study were 77 respondents. The data that has been collected, were analysed using multiple regression, t test. From the results of the output above, it is explained that the coefficient of determination of the variable work culture and work quality on service quality of the Adjusted R Square is 0.443, then this value is 44.3%. it means that the variables of work culture and work quality affect service quality by 44.3% while the remaining 55.7% have an effect on other studies that are not included in this study.
{"title":"The Influence Work Culture and Work Quality on Service Quality in the Governments of Padang Pariaman Regency, West Sumatera Province","authors":"A. Frinaldi, Jumiati, N. Putri","doi":"10.2991/aebmr.k.210616.073","DOIUrl":"https://doi.org/10.2991/aebmr.k.210616.073","url":null,"abstract":"The Problem in this research is regarding the quality of service provided by employees in local government. The variables that influence it in this study are work culture and work quality, for that we need an analysis in this study to reveal “is there an influence between work culture and employee work quality on service quality?”. This research uses a quantitative approach. The research was conducted at several regional apparatus organizations of Padang Pariaman Regency, West Sumatra Province. The sampling technique used simple random sampling. The number of respondents in this study were 77 respondents. The data that has been collected, were analysed using multiple regression, t test. From the results of the output above, it is explained that the coefficient of determination of the variable work culture and work quality on service quality of the Adjusted R Square is 0.443, then this value is 44.3%. it means that the variables of work culture and work quality affect service quality by 44.3% while the remaining 55.7% have an effect on other studies that are not included in this study.","PeriodicalId":31784,"journal":{"name":"International Conference on Economics Education Business and Accounting","volume":"26 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74763638","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 : 2021-06-17DOI: 10.2991/aebmr.k.210616.012
Mia Angelia Setiawan, Fiola Finomia Honesty
The purpose of this research was to determine the effect of environmental performance and environmental costs on financial performance. This research uses a quantitative method. Purposive sampling method is used in sample selection in which the companies studied are mining and manufacturing companies in Indonesia which are listed on the Stock Exchange. This research uses ratio analysis to measure financial performance and measure environmental performance sorted by PROPER rating, to measure environmental cost used data obtained by looking for a percentage of the environmental cost and then statistical methods to test the hypothesis. The results of this research indicate that only the environmental costs has an effect on the financial performance of mining and manufacturing companies with a significant level 0.047. It means that the disclosure of environmental costs carried out by mining and manufacturing companies in Indonesia for the 2014-2018 period has an impact on financial performance, and the company's concern, both in terms of costs for environmental prevention, costs for environmental detection, costs for internal failure and costs for external environmental failure can minimize the risk of environmental pollution.
{"title":"Environmental Performance, Environmental Costs and Financial Performance","authors":"Mia Angelia Setiawan, Fiola Finomia Honesty","doi":"10.2991/aebmr.k.210616.012","DOIUrl":"https://doi.org/10.2991/aebmr.k.210616.012","url":null,"abstract":"The purpose of this research was to determine the effect of environmental performance and environmental costs on financial performance. This research uses a quantitative method. Purposive sampling method is used in sample selection in which the companies studied are mining and manufacturing companies in Indonesia which are listed on the Stock Exchange. This research uses ratio analysis to measure financial performance and measure environmental performance sorted by PROPER rating, to measure environmental cost used data obtained by looking for a percentage of the environmental cost and then statistical methods to test the hypothesis. The results of this research indicate that only the environmental costs has an effect on the financial performance of mining and manufacturing companies with a significant level 0.047. It means that the disclosure of environmental costs carried out by mining and manufacturing companies in Indonesia for the 2014-2018 period has an impact on financial performance, and the company's concern, both in terms of costs for environmental prevention, costs for environmental detection, costs for internal failure and costs for external environmental failure can minimize the risk of environmental pollution.","PeriodicalId":31784,"journal":{"name":"International Conference on Economics Education Business and Accounting","volume":"239 2 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72952238","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 : 2021-06-17DOI: 10.2991/aebmr.k.210616.063
O. Trinanda, Astri Yuza Sari
This research aims to analyze the effect of (1) Halalness towards Padang Restaurant Consumers Satisfaction, (2) Food Service towards Padang Restaurant Consumers Satisfaction and (3) Consumers satisfaction towards Padang Restaurant Consumers Trust. This research was conducted in West Sumatra by taking sample areas in Bukittinggi, Padang, Tanah Datar and 50 Kota. Proportional determinations and accidental method are used to find the number of samples of 450 people respondents. Multiple Linear Regression Analysis Hypothesis testing was carried out as research analysis. This research finds that: (1) Halalness has no significant effect on Padang Restaurants Consumers Satisfaction, (2) Food Service has a positive and significant effect on the Padang Restaurant Consumer Satisfaction and, (3) Satisfaction has a positive and significant influence on Padang Restaurant Consumer Trust.
{"title":"Managing Padang Restaurant’s Consumers Trust","authors":"O. Trinanda, Astri Yuza Sari","doi":"10.2991/aebmr.k.210616.063","DOIUrl":"https://doi.org/10.2991/aebmr.k.210616.063","url":null,"abstract":"This research aims to analyze the effect of (1) Halalness towards Padang Restaurant Consumers Satisfaction, (2) Food Service towards Padang Restaurant Consumers Satisfaction and (3) Consumers satisfaction towards Padang Restaurant Consumers Trust. This research was conducted in West Sumatra by taking sample areas in Bukittinggi, Padang, Tanah Datar and 50 Kota. Proportional determinations and accidental method are used to find the number of samples of 450 people respondents. Multiple Linear Regression Analysis Hypothesis testing was carried out as research analysis. This research finds that: (1) Halalness has no significant effect on Padang Restaurants Consumers Satisfaction, (2) Food Service has a positive and significant effect on the Padang Restaurant Consumer Satisfaction and, (3) Satisfaction has a positive and significant influence on Padang Restaurant Consumer Trust.","PeriodicalId":31784,"journal":{"name":"International Conference on Economics Education Business and Accounting","volume":"4 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91160887","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 : 2021-06-17DOI: 10.2991/aebmr.k.210616.045
A. Irianto, Mutiya Ardilla, Mudjiran
Poor families can be said to be families that have difficulty fulfilling their daily needs. This means that individuals who are unable to meet their basic needs and also do not have wealth or money and are classified as poor individuals will have low psychological well-being and have an impact on the individual's psychological well-being. On the other hand, there are still poor families who remain happy in their lives. This article is hoped to be guidance in research related to poor families and psychological well-being.
{"title":"The Psychological Well-Being of Poor Family","authors":"A. Irianto, Mutiya Ardilla, Mudjiran","doi":"10.2991/aebmr.k.210616.045","DOIUrl":"https://doi.org/10.2991/aebmr.k.210616.045","url":null,"abstract":"Poor families can be said to be families that have difficulty fulfilling their daily needs. This means that individuals who are unable to meet their basic needs and also do not have wealth or money and are classified as poor individuals will have low psychological well-being and have an impact on the individual's psychological well-being. On the other hand, there are still poor families who remain happy in their lives. This article is hoped to be guidance in research related to poor families and psychological well-being.","PeriodicalId":31784,"journal":{"name":"International Conference on Economics Education Business and Accounting","volume":"1977 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90281036","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 : 2021-06-17DOI: 10.2991/aebmr.k.210616.085
Mike Yolanda, Hesti Maria Putri
Indonesia is a fairly good e-commerce growth market from year to year. Since 2014, it is known that online sales in Indonesia have reached US $ 1.1 billion. The Central Statistics Agency (BPS) states that the Indonesian e-commerce industry in the last years has continued to increase by 17 percent with a total e-commerce business reaching 26.2 million units. In the last 4 years, e-commerce in Indonesia has increased to reach 500 percent. The e-commerce phenomenon that continues to grow rapidly in Indonesia is online shopping sites. The rapid development has resulted in more and more competitors that the online shopping site has to face. In online shopping sites that affect success and profitability is consumer repurchase intention.
{"title":"Analysis of Factors That Affect the Repurchase Intentions on Online Shopping Sites","authors":"Mike Yolanda, Hesti Maria Putri","doi":"10.2991/aebmr.k.210616.085","DOIUrl":"https://doi.org/10.2991/aebmr.k.210616.085","url":null,"abstract":"Indonesia is a fairly good e-commerce growth market from year to year. Since 2014, it is known that online sales in Indonesia have reached US $ 1.1 billion. The Central Statistics Agency (BPS) states that the Indonesian e-commerce industry in the last years has continued to increase by 17 percent with a total e-commerce business reaching 26.2 million units. In the last 4 years, e-commerce in Indonesia has increased to reach 500 percent. The e-commerce phenomenon that continues to grow rapidly in Indonesia is online shopping sites. The rapid development has resulted in more and more competitors that the online shopping site has to face. In online shopping sites that affect success and profitability is consumer repurchase intention.","PeriodicalId":31784,"journal":{"name":"International Conference on Economics Education Business and Accounting","volume":"38 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79026574","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 : 2021-06-17DOI: 10.2991/aebmr.k.210616.051
Dian Suciana Amri, Marwan
Education has an important role to increasing human resources, because quality of human resources is needed to face the increasing flow of globalization. One way to improve the quality of human resources is to improve the quality of education. One of the efforts made to improve the quality of education in Indonesia is by perfecting the educational curriculum. Currently the curriculum used is the curriculum 2013 revised edition which includes four changes from eight educational standards, one of which is the process standard. However, not all teachers can implement process standards properly in learning, so the authors are interested in conducting research that aims to reveal the implementation of the curriculum 2013 revised as well as the obstacles faced in high schools in Sungai Pagu District. The type of this research is descriptive research and the research subjects who serve as the main informants in this study are all economics teachers on Senior high school in Sungai Pagu district. Based on the results of the research that has been carried out, in general all economics teachers have prepared lesson plans and carried out learning in accordance with the rules of standard process of curriculum 2013 revised. However, there are still several indicators in the planning and implementation of learning that still need to be improved and completed. In the future, it is hoped that the implementation of education process standards will be more perfect so that the quality of education will also
{"title":"Process Standard in Curriculum 2013: An Analysis of Implementation","authors":"Dian Suciana Amri, Marwan","doi":"10.2991/aebmr.k.210616.051","DOIUrl":"https://doi.org/10.2991/aebmr.k.210616.051","url":null,"abstract":"Education has an important role to increasing human resources, because quality of human resources is needed to face the increasing flow of globalization. One way to improve the quality of human resources is to improve the quality of education. One of the efforts made to improve the quality of education in Indonesia is by perfecting the educational curriculum. Currently the curriculum used is the curriculum 2013 revised edition which includes four changes from eight educational standards, one of which is the process standard. However, not all teachers can implement process standards properly in learning, so the authors are interested in conducting research that aims to reveal the implementation of the curriculum 2013 revised as well as the obstacles faced in high schools in Sungai Pagu District. The type of this research is descriptive research and the research subjects who serve as the main informants in this study are all economics teachers on Senior high school in Sungai Pagu district. Based on the results of the research that has been carried out, in general all economics teachers have prepared lesson plans and carried out learning in accordance with the rules of standard process of curriculum 2013 revised. However, there are still several indicators in the planning and implementation of learning that still need to be improved and completed. In the future, it is hoped that the implementation of education process standards will be more perfect so that the quality of education will also","PeriodicalId":31784,"journal":{"name":"International Conference on Economics Education Business and Accounting","volume":"59 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91225427","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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