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Proceedings of the 2nd Borobudur International Symposium on Humanities and Social Sciences, BIS-HSS 2020, 18 November 2020, Magelang, Central Java, Indonesia最新文献

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Can Obedience to Accounting Rules Moderate the Effect of Individual Morality, Internal Control and Fraud of Financial Statement? 遵守会计准则能否缓和个人道德、内部控制和财务报表舞弊的影响?
S. N. Khikmah, Dwi Rahayuningsih
. The purpose of this study was to examine the relationship between individual morality, internal control and fraud of financial statement with the obedience of accounting rules as a moderating variable. The sampling technique of this study was purposive sampling. This paper uses a Moderated Regrestion Analysis (MRA) method with total observation to 21 subdistrict and 5 village at Magelang district. The finding of this paper shows has not the association between internal control, individual morality and fraud of financial statement. Next, when this paper interact individual morality, internal control and fraud of financial statement is not moderated by obedience to accounting rules. The significant positive relationship between obedience to accounting rules and financial of financial statement. This findings show that obedience to accounting rules is an important role between internal control and fraud of financial statement. These findings are expected to inform regulatory bodies obedience on the role of obedience to accounting rules in financial reporting, which can assist in regulatory reforms and inform the Good Corporate Governance.
. 本研究的目的是考察个人道德、内部控制与财务报表舞弊之间的关系,并以会计准则的遵守为调节变量。本研究的抽样方法为目的抽样。本文采用适度回归分析(MRA)方法,对马格郎区21个街道和5个村进行了总观测。本文的研究结果表明,内部控制、个人道德与财务报表舞弊之间不存在关联。其次,当个人道德、内部控制和财务报表舞弊相互作用时,遵守会计准则并不会对财务报表舞弊起到调节作用。会计准则的遵守与财务报表的财务状况之间存在显著的正相关关系。这一发现表明,遵守会计准则是内部控制与财务报表舞弊之间的重要作用。这些研究结果有望为监管机构提供有关遵守会计规则在财务报告中的作用的信息,从而有助于监管改革并为良好的公司治理提供信息。
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引用次数: 0
Students’ perceptions on Internship Program: Effectiveness and Problems 学生对实习计划的看法:有效性与问题
Erwin Gay, Faujia Umasugi, Maryanti Rasid
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引用次数: 1
Intangible Asset Moderation and the Sustainable Investment and Firm Value Relation 无形资产调节与可持续投资与企业价值的关系
Perwito Perwito, N. Nugraha, Gisman Gisman, Gunardi Gunardi
Sustainable investment in intangible assets provides opportunities to increase firm value. This study examines the moderation effect of intangible assets in sustainable investment to increase firm value. Public corporate in the telecommunication sector in Indonesia is the focus of this research, and a total of 23 data were observed. Proxy for measuring intangible assets using SG&A expenses. To estimate and test model parameters used Process Macro for SPSS V3.4. The results showed that positively and significantly intangible assets sensible sustainable investment on firm value with proxy Return on Equity (ROE) and market to Book Value of Equity (MBVE). Corporations with intangible assets more perform better, prove and strengthen previous research that intangible assets add to firm value.
对无形资产的可持续投资提供了增加公司价值的机会。本研究探讨了无形资产在持续投资中对企业价值提升的调节作用。印尼电信行业的上市公司是本研究的重点,共观察了23个数据。使用管理费用计量无形资产的代理。使用Process Macro for SPSS V3.4来估计和测试模型参数。结果表明:无形资产明智可持续投资对企业价值具有显著的正向影响,并具有代理净资产收益率(ROE)和市场净资产比(MBVE)。无形资产越多的企业绩效越好,证明和强化了以往关于无形资产增加企业价值的研究。
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引用次数: 0
Work Fatigue and the Menstrual Cycle of Female Workers in the Formal Sector in Magelang 马格郎地区正规部门女工的工作疲劳与月经周期
D. Rahmawati, H. Rahayu, Kartika Wijayanti
Work fatigue effect from heavy activity can cause hypothalamus dysfunction which can cause trouble on GnRH secretion. It can also make the menstrual cycle dysfunctional. The aim of this research is to know the correlation between work fatigue and menstrual cycle. Method that is used in this research is quantitative survey with cross sectional and questionnaires in instruments research. Samples are women workers of the formal sector in PT. Anugrah Abadi Magelang and PT. Djohartex Magelang, which includes in inclusion criteria’s that are 103 peoples. Data processed with Spearman statistic test and resulted in p=0.001 and r=0.384, and which is a correlation between work fatigue and menstrual cycle on women workers of the formal sector in Magelang 2020 with positivity valent and medium relativity.
剧烈活动引起的工作疲劳会引起下丘脑功能障碍,从而影响GnRH的分泌。它还会使月经周期失调。本研究的目的是了解工作疲劳与月经周期之间的相关性。本研究采用的方法是仪器研究中的横断面定量调查和问卷调查。样本为Anugrah Abadi Magelang和Djohartex Magelang两省正规部门的女工,在纳入标准中包括103人。对数据进行Spearman统计检验,p=0.001, r=0.384,表明马格朗2020年正规部门女工的工作疲劳与月经周期存在正相关和中相关关系。
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引用次数: 0
The Other Side of Human Resources Accounting in the Islamic Hospital of PKU Muhammadiyah North Maluku 北大伊斯兰医院人力资源会计的另一面
Irman Mamulati, Djamila Abbas
Human resources are debated in accounting, whether it is recognized as an asset or an expense, both of which have their own perspective. His study aims to explore the other side of human resource accounting at PKU Muhammadiyah Islamic Hospital in North Maluku. The data analysis method used in this research is interpretive phenomenology. The results show that the other side of human resource accounting is defined as a muver of da'wah, health servant, sources of revenue, and financial expenses.
人力资源是会计中争论的焦点,它是确认为资产还是确认为费用,两者都有各自的观点。他的研究旨在探索北马鲁古的北大穆罕默迪亚伊斯兰医院人力资源会计的另一面。本研究使用的数据分析方法是解释现象学。结果表明,人力资源会计的另一面被定义为“价值”、“卫生服务”、“收入来源”和“财务费用”。
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引用次数: 0
Indonesian Model Foreign Direct Investment (Omnibus Law): Learning from China 印尼外商直接投资模式(综合法):对中国的借鉴
Diana Setiawati, C. B. E. Praja, H. A. Hakim, Muhammad Bagus Boy Saputra
. The paper responds on critical aspects between Indonesian Foreign Direct Investment Regulation (FDI) Act and China Foreign Investment Laws (FIL). China is relatively more developed, socially and economically over other countries, as viewed by scholars and foreign investors as an ideal place for foreign direct investment, partly due to its well-educated population, low labor costs, natural resources, and the adoption of an open-door policy. China have made remarkable FDI accomplishment through their own ways. Meanwhile, Indonesia is using an omnibus legislative strategy to entice foreign investors to invest in the country by modifying 74 FDI regulations. The study took a comparative approach to normative legal research. In addition, the goal of this study is to introduce the FDI legal model to Indonesia. And explores the debate issue on whether creating the omnibus law is a contradiction to Indonesian legal system. Moreover, intends to conclude by arguing that Indonesia should reconsider the omnibus law approach and refer to the lesson from the experience of China and Singapore.
. 本文对印尼外商直接投资管理法(FDI)与中国外商投资法(FIL)之间的关键方面进行了回应。在学者和外国投资者看来,中国在社会和经济方面都比其他国家相对发达,是外国直接投资的理想之地,部分原因在于中国受过良好教育的人口、低廉的劳动力成本、自然资源和开放政策。中国通过自己的方式取得了举世瞩目的对外直接投资成就。与此同时,印度尼西亚正在采用一项综合立法战略,通过修改74项外国直接投资法规,吸引外国投资者来该国投资。本研究采用比较方法进行规范性法律研究。此外,本研究的目的是将外国直接投资的法律模式引入印度尼西亚。并探讨了创建综合法是否与印尼法律制度相矛盾的争论问题。此外,本文最后打算提出,印度尼西亚应重新考虑综合法的做法,并借鉴中国和新加坡的经验教训。
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引用次数: 1
Optimization of Expert System for Agriculture Development of Zalacca Tree in Srumbung: A Literature Study 苗族扎六甲树农业发展专家系统优化研究
D. Winarti, Atina Hana Maulidina, Nida Muna Fadhilla, E. Arumi
. The people of Srumbung need knowledge in determining the suitability of land for planting salak plants. This is due to the lack of information on determining the suitability of land for planting salak plants and the limited knowledge of the Srumbung community. So, we need a system that can help the community in determining the land for the development of zalacca plants. In this research, an expert system will be built that can help determine the suitability of land for zalacca plants. The method used is literature study, namely by analyzing the literature that has been selected from various sources through an online database. Based on the results of a review of several literature, it was found that an expert system of land adjustment for zalacca plants. The development of this expert system is expected to be a solution to community problems in determining the land to be used for planting zalacca.
. Srumbung的人民需要知识来确定土地是否适合种植salak植物。这是由于缺乏关于确定土地是否适合种植salak植物的信息,以及Srumbung社区的知识有限。所以,我们需要一个系统,可以帮助社区决定开发zalacca植物的土地。在这项研究中,将建立一个专家系统,可以帮助确定土地是否适合扎拉卡植物。使用的方法是文献研究,即通过在线数据库从各种来源中选择文献进行分析。在对文献资料进行梳理的基础上,建立了一套扎六甲植物土地调整专家系统。该专家系统的开发有望解决社区在确定种植扎六甲的土地方面的问题。
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引用次数: 0
Financial Literacy and Its Impact on Financial Management of MSMEs in Rembang Regency 金融素养及其对中小微企业财务管理的影响
Wulan Suryandani, Dian Anita Sari
The goal of this study was to see how financial literacy affected financial management at a small business in Rembang Regency. The object of this study are MSMEs that scattered in Rembang Regency. The sampling technique used was purposive sampling. The sample that are using in this research are 101 MSMEs in Rembang Regency. The influence of each variable is determined using binary logistic regression analysis in this study. The findings of this study show that financial literacy has little impact on MSMEs' financial management in Rembang Regency.
本研究的目的是了解财务素养如何影响财务管理在一个小企业在伦邦摄政。本研究的对象是分散在龙邦县的中小微企业。使用的抽样技术是有目的的抽样。本研究使用的样本为龙邦县101家中小微企业。本研究采用二元逻辑回归分析确定各变量的影响。本研究发现,金融素养对中小微企业财务管理的影响不大。
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引用次数: 0
The Role of Islamic Development and Kemuhammadiyahan in Increasing Employee Values of Muhammadiyah University of Ponorogo 伊斯兰发展和Kemuhammadiyahan在提高波诺罗戈穆罕默德迪亚大学员工价值观中的作用
R. Riyanto, S. Laksana, Ayok Ariyanto
This study aims to investigate the implementation, methods, and roles as one of the scientific reference materials to improve the quality of formation programs of Al-Islam and Kemuhammadiyahan in instilling the values of religiosity for Muhammadiyah University Ponorogo's Employees. This research included the type of qualitative field research with a background of Al-Islam and Kemuhammadiyahan formation for employees at Muhammadiyah University of Ponorogo. The collection of data is done using interviews, observation, and documentation. Data analysis uses descriptive analysis. The results showed that: 1). Implementation of Formation can be improved to foster selfawareness and the importance of following this formation seriously. 2). The method used in this formation is the method of individual and group counseling. The other methods using exemplary, habituation, advice, lecturing, discussion, storytelling, and memorization. 3). Al-Islam and Kemuhammadiyahan's formation gives a significant role in instilling values of employee religiosity.
本研究旨在探讨Al-Islam和Kemuhammadiyahan的教化课程在向波诺罗戈穆罕默德迪亚大学(Muhammadiyah University Ponorogo)员工灌输宗教价值观方面的实施、方法和作用,作为科学参考资料之一。本研究包括对波诺罗戈Muhammadiyah大学的员工进行定性实地研究,背景为Al-Islam和Kemuhammadiyahan形成。数据的收集是通过访谈、观察和记录来完成的。数据分析采用描述性分析。结果表明:1)可以改进信息的实施,培养学生的自我意识和认真遵守信息的重要性。在这个信息中使用的方法是个人和团体咨询的方法。其他方法包括示范、习惯化、建议、演讲、讨论、讲故事和记忆。3) Al-Islam和Kemuhammadiyahan的形成对灌输员工的宗教信仰价值观具有重要作用。
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引用次数: 0
Refugees and the Problems in Indonesia 印度尼西亚的难民和问题
Puji Sulistyaningsih, Yulia Kurniaty, S. Suharso, Cahya Yoga Aditama
. The existence of refugees in Indonesia requires serious attention. Social conflict can arise due to psychological pressures as people who are not allowed to work when they need the cost of living, should not go to formal school even though the provision of science is expected changing the future, health services are only obtained from NGOs partners UNHCR, also prohibited owning property. This is done by the Indonesian government in order to protect and prioritize the rights of its citizens over foreign nationals. However, as a country that signed The Declaration on Human Rights (although it did not ratify the 1951 Convention and the 1967 Protocol on the Status of Refugees), Indonesia has a moral obligation to help fellow human beings by providing temporary shelter and life support which is certainly not permanent and far from sufficient. The active role from the Security Council of United Nations to immediately realize peace in war conflict areas is the main solution, rather than simply waiting for third countries to raise quotas to accept refugees.
. 印度尼西亚境内难民的存在需要得到认真注意。社会冲突可能由于心理压力而产生,因为人们在需要生活费用时不被允许工作,不应该去正规学校,即使科学的提供有望改变未来,保健服务只能从非政府组织伙伴难民署获得,也禁止拥有财产。印尼政府这样做是为了保护本国公民的权利,并将其置于外国人的权利之上。然而,作为一个签署了《人权宣言》的国家(尽管它没有批准1951年《公约》和1967年《关于难民地位的议定书》),印度尼西亚有道义上的义务通过提供临时住所和生命支持来帮助人类同胞,这当然不是永久的,也远远不够。联合国安理会发挥积极作用,在战争冲突地区立即实现和平,而不是简单地等待第三国提高接收难民的配额,这是主要的解决办法。
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引用次数: 0
期刊
Proceedings of the 2nd Borobudur International Symposium on Humanities and Social Sciences, BIS-HSS 2020, 18 November 2020, Magelang, Central Java, Indonesia
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