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Pengaturan Restrukturisasi Kredit Dalam Penyelamatan Usaha Mikro, Kecil Dan Menengah Di Era Pandemi Covid-19 在Covid-19大流行期间,小规模和中型企业的信贷重组安排
4区 计算机科学 Q1 Computer Science Pub Date : 2021-04-19 DOI: 10.24843/AC.2021.v06.i01.p08
Rumawi Rumawi, Robi’atul Adawiyah
Tujuan dalam artikel ini adalah untuk mengetahui bagaimana pengaturan restrukturisasi kredit di dalam hukum Indonesia, bagaimana force majeure nisbi dalam pandemi COVID-19 dan bagaimana kebijakan restrukturisasi kredit dalam Perpu Nomor 1 Tahun 2020 bagi UMKM di era pandemi COVID-19. Penelitian ini didasarkan pada metodologi penelitian hukum normatif. Artikel ini menyimpulkan bahwa regulasi yang telah digunakan dalam restrukturisasi kredit di era COVID-19 adalah UU No.37 Tahun 2004 dan Perpu Nomor 1 Tahun 2020. Situasi pandemi COVID-19 merupakan force majeure nisbi yakni pembebasan pemenuhan kewajiban bersifat penundaan kewajiban bagi debitur sampai situasi atau kondisi membaik. Restrukturisasi kredit dengan dikeluarkannya Perpu Nomor 1 Tahun 2020 dapat membantu masyarakat terdampak COVID-19 sehingga tidak bisa menuntaskan kewajibannya untuk membayar utang serta menyokong dunia ekonomi sehingga dapat bertahan di tengah krisis COVID-19.
这篇文章的目的是了解印尼法律中信贷重组安排的方式,知道COVID-19大流行中majeure nisbi的力量与COVID-19大流行中的荣誉重组政策是如何运作的,以及2020年金融大流行中UMKM的信贷重组政策是如何运作的。本研究基于规范法研究方法。这篇文章的结论是,COVID-19时代用于信贷重组的规定是2004年第37条法案,2020年第1条法案。COVID-19大流行状况是一种庄严的力量,即免除债务以减轻债务,直到情况好转。2020年首次发行信贷重组可以帮助公众解决债务-19的问题,从而无法解决偿还债务和支持经济的义务,从而能够在COVID-19危机中生存下来。
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引用次数: 0
Persepsi Masyarakat Terhadap Minat Investasi Pemodal Kecil Di Pasar Modal 公众对资本市场投资者利益的看法
4区 计算机科学 Q1 Computer Science Pub Date : 2021-04-19 DOI: 10.24843/AC.2021.V06.I01.P09
Anak Agung Ngurah Gede Agung Tricahya Yoga Kumara, I. Purwanto
This study aims to analyze people's perceptions of small investors' investment interests and examine the efforts made by the government to encourage small investors to invest in the capital market. This study uses empirical legal research methods. The fact that exists in society is caused by the perception that a large amount of capital is needed to invest in the capital market, which then this perception causes small investors to be reluctant to invest in the capital market. Related to this, the government also seeks to encourage small investors to invest in the capital market by providing legal protection and ease of investing in the capital market. Penelitian ini bertujuan menganalisis persepsi masyarakat terhadap minat investasi pemodal kecil serta mengkaji upaya yang dilakukan pemerintah untuk mendorong pemodal kecil berinvestasi di pasar modal. Penelitian ini menggunakan metode penelitian hukum empiris. Fakta yang ada di masyarakat disebabkan oleh persepsi yang mengatakan bahwa diperlukan modal yang besar untuk terjun dalam investasi pasar modal, yang kemudian persepsi tersebut mengakibatkan pemodal kecil menjadi enggan berinvestasi di pasar modal. Terkait dengan hal itu pemerintah pun berupaya untuk mendorong pemodal kecil berinvestasi di pasar modal dengan cara memberikan perlindungan hukum serta kemudahan dalam berinvestasi di pasar modal.    
本研究旨在分析人们对小投资者投资利益的看法,并考察政府为鼓励小投资者投资资本市场所做的努力。本研究采用实证法学研究方法。社会上存在的事实是由于人们认为资本市场需要大量资金投资,而这种看法导致小投资者不愿意投资资本市场。与此相关,政府还将通过提供法律保护和资本市场投资便利,鼓励中小投资者投资资本市场。Penelitian ini bertujuan menganalis persepi masyarakat terhadap minat investi peemodal kecil seri mengkaji upaya yang dilakukan peremodal kecil investasi di pasar modal。Penelitian ini menggunakan方法;Penelitian hukum empiris。Fakta yang ada di masyarakat disebabkan oleh perlukan模态yang besar untuk terjun dalam investasi pasar模态,yang kemudian persepsi tersebut mengakibatkan peemodal kecil menjadi enggan berinvestasi di pasar模态。Terkait dengan hal to pemerintah pun berupaya untuk mendorong peemodel berinvesti di pasar modal dengan memberkan perlindugan hukum serta kemudahan dalam berinvestasdi pasar modal。
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引用次数: 0
Hak Waris Anak Yang Berbeda Agama Dengan Pewaris Berdasarkan Kompilasi Hukum Islam 根据伊斯兰法的汇编,孩子的宗教继承权不同
4区 计算机科学 Q1 Computer Science Pub Date : 2021-04-19 DOI: 10.24843/AC.2021.V06.I01.P18
M. Fauzan, D. G. Rudy
This article purpose to find out that children of different religions have the right to inheritance from the heir and to find out how to get children of different religions to get a share of the inheritance from the heir. This paper uses a normative legal research method. The Islamic Law Compilation determines that an heir who has a different religion from his parents, in this case has a religion other than Islam, will not inherit from his parents. This means that the heirs cannot be non-Muslim. Then that an heir is obliged to be Muslim and proven by owning or based on testimony that the heir is Muslim, and if the heir is still an infant or is not yet capable, it will be considered in accordance with the religion of the parents. The resolution so that children as heirs of different religions receive inheritance from the heirs can be seen from the actions taken by judges in the form of legal breakthroughs based on the jurisprudence of the Salatiga Religious Court Decision and Determination, Badung Religious Court, and Supreme Court Judgment Jurisprudence, and in line with the views of ulama Abdul Wahab. Khallaf is based on surah al-Nisa: 11-14., Then a child or an heir who has a different religion than his parents or heirs will still receive property or inheritance that can be obtained through a will wajibaah, the inheritance obtained is not permitted more of 1/3 of the inheritance.   Artikel ilmiah ini memiliki tujuan yaitu untuk mengetahui anak yang berbeda agama berhak atas warisan dari pewaris dan untuk mengetahui cara agar anak yang berbeda agama itu mendapatkan bagian harta warisan dari pewaris. Tulisan ini menggunakan metode penelitian hukum normatif. Kompilasi Hukum Islam menentukan bahwa seorang ahli waris yang memiliki agama yang berbeda dengan orang tuanya dalam hal ini memiliki agama selain Islam maka ia tidak akan mendapatkan warisan dari orang tuanya. Artinya ahli waris tidak boleh dari yang beragama non Islam. Kemudian seorang ahli waris diwajibkan beragama Islam dan dibuktikan dengan memiliki maupun berdasarkan kesaksian bahwa ahli waris tersebut beragama islam, dan apabila ahli waris masih bayi atau belum cakap, maka akan dipandang sesuai dengan agama orang tuanya. Penyelesaian agar anak sebagai ahli waris yang berbeda agama mendapatkan harta warisan dari pewaris dapat dilihat dari tindakan yang dilakukan hakim berupa terobosan hukum berdasarkan yurisprudensi Putusan Pengadilan Agama Salatiga dan Penetapan, Pengadilan Agama Badung, serta Yurisprudensi Putusan Mahkamah Agung, dan Sejalan dengan pandangan ulama Abdul Wahab Khallaf berdasarkan surat al-Nisa’: 11-14., maka seorang anak atau seorang ahli waris yang memiliki agama berbeda  dengan orang tua atau pewaris tetap memperoleh harta benda atau harta warisan yang bisa diperoleh melalui wasiat wajibaah, harta warisan yang diperoleh tidak diijinkan lebih dari 1/3 dari harta waris.
本文旨在了解不同宗教的子女是否有权从继承人那里继承遗产,以及如何让不同宗教的子女从继承人那里获得一份遗产。本文采用规范法学的研究方法。《伊斯兰教法汇编》规定,与父母信仰不同宗教的继承人,在这种情况下,信仰伊斯兰教以外的宗教,不能继承父母的遗产。这意味着继承人不能是非穆斯林。然后,继承人必须是穆斯林,并通过拥有或基于证词证明继承人是穆斯林,如果继承人仍然是婴儿或尚未有能力,则将按照父母的宗教信仰进行考虑。关于不同宗教继承人的子女继承继承权的决议,可以从法官在萨拉提加宗教法院判决决定书、巴东宗教法院判决书和最高法院判决书的法理基础上,与乌拉玛·阿卜杜勒·瓦哈卜的观点相一致,以法律突破的形式体现出来。《哈拉夫》是根据尼萨章第11-14节改编的。然后,与父母或继承人有不同宗教信仰的子女或继承人仍将获得财产或遗产,可以通过遗嘱wajibaah获得,获得的遗产不允许超过遗产的三分之一。亚衲族Artikel ilmiah ini memiliki tujuan yaitu为她mengetahui人杨berbeda蜥蜴berhak ata warisan达里语pewaris丹为她mengetahui卡拉杨琼脂赶出亚衲族berbeda蜥蜴itu mendapatkan bagian harta warisan达里语pewaris。图里萨尼,孟古纳坎,方法,penelitian hukum规范。我要教我的孩子们,我要教他们,我要教他们,我要教他们,我要教他们,我要教他们,我要教他们。Artinya ahli waris tidak boleh dari yang beragama non Islam。Kemudian seorang阿赫利瓦里斯- diwajibkan beragama伊斯兰丹dibuktikan dengan memiliki maupun berdasarkan kesaksian bahwa阿赫利瓦里斯-于beragama伊斯兰教,丹apabila阿赫利瓦里斯- masih八一atau belum cakap,让阿坎人dipandang sesuai dengan蜥蜴猩猩tuanya。Penyelesaian agar anak sebagai ahli waris yang berbeda agama mendapatkan harta warisan dari pewaris dapat dilihat dari tindakan yang dilakukan hakim berupa terobosan hukum berdasarkan yurisprudensi Putusan Pengadilan agama Salatiga dan Penetapan, Pengadilan agama Badung, serta yurisprudensi Putusan Mahkamah Agung, dan Sejalan dengan pandangan ulama Abdul Wahab Khallaf berdasarkan surat al-Nisa ': 11-14。(3)“”“”“”“”“”“”“”“”“”“”“”“”“”“”“”“”“”“”“”“”“”“”“”“”“”“”“”“”“”“”“”“”“”
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引用次数: 0
Konsep Cyber Notary Dalam Menjamin Keautentikan Terhadap Transaksi Elektronik 网络Notary概念保证电子交易的真实性
4区 计算机科学 Q1 Computer Science Pub Date : 2021-04-19 DOI: 10.24843/AC.2021.V06.I01.P15
I. P. Suwantara, Putu Angga Pratama Sukma
The purpose of this paper is to analyze the application form of the concept of cyber notary in guaranteeing the authenticity of electronic transactions and to examine notary arrangements in guaranteeing the authenticity of electronic transactions. This is a departure from the vagueness of norms in Article 15 paragraph (3) of the Law on Notary Position, regarding the need for legal norms on the function and role of notaries in electronic business transactions. This paper uses a normative legal research method because the focus of the study departs from the obscurity of norms. The form of application of the concept of cyber notary in guaranteeing the authenticity of electronic transactions is that the parties keep coming and dealing with the notaries. However, the parties immediately read the draft deed on their respective computers, after agreeing, the parties immediately signed the deed electronically at the notary's office. Notary arrangements in guaranteeing the authenticity of electronic transactions play a role in the issuance of electronic certificates through Electronic Certification Providers. The role of a notary for Certification Authority and in issuing Electronic Certificates through Electronic Certification Providers.   Tujuan penulisan ini adalah untuk menganalisa bentuk penerapan dari konsep cyber notary dalam menjamin keautentikan terhadap transaksi elektronik dan mengkaji pengaturan notaris dalam menjamin keautentikan terhadap transaksi elektronik. Hal tersebut beranjak dari adanya kekaburan norma dalam Pasal 15 ayat (3) Undang Undang Jabatan Notaris, akan kebutuhan norma hukum terhadap fungsi dan peran notaris dalam transaksi bisnis elektronik. Tulisan ini menggunakan metode penelitian hukum normatif karena fokus kajian beranjak dari kekaburan norma. Bentuk penerapan dari konsep cyber notary dalam menjamin keautentikan terhadap transaksi elektronik adalah para pihak tetap datang dan berhadapan dengan para notarisnya. Hanya saja, para pihak langsung membaca draft aktanya di masing-masing komputer, setelah sepakat, para pihak segera menandatangani akta tersebut secara elektronik di kantor Notaris. Pengaturan notaris dalam menjamin keautentikan terhadap transaksi elektronik berperan dalam penerbitan sertifikat elektronik melalui lembaga Penyelenggara Sertifikasi Elektronik. Peran notaris untuk Certification Authority maupun dalam penerbitan Sertifikat Elektronik melalui Penyelenggara Sertifikasi Elektronik.
本文的目的是分析网络公证概念在保证电子交易真实性中的应用形式,并对保证电子交易真实性的公证安排进行考察。这与《公证法》第15条第(3)款关于需要对公证员在电子商务交易中的功能和作用进行法律规范的规范的模糊性不同。由于研究的重点脱离了规范的模糊性,本文采用了规范法的研究方法。网络公证概念在保证电子交易真实性方面的应用形式是当事人不断前来与公证员打交道。然而,双方立即在各自的计算机上阅读契约草案,同意后,双方立即在公证处以电子方式签署契约。保证电子交易真实性的公证安排在通过电子证书提供者发出电子证书方面发挥了作用。核证机关的公证人,以及透过电子核证提供者发出电子证书的公证人的角色。图juan penulisan ini adalah untuk menganalisa bentuk peneranjapandari konsep网络公证员dalam menjamin keautentikan terhadap transaksi elektronik和mengkaji pengaturan公证员dalam menjamin keautentikan terhadap transaksi elektronik。(3)“unang”译为未确定词的双语例句(1)“unang”译为未确定词的双语例句图里桑在孟古纳坎的方法,penelitian hukum normatiatif karena, kkjian beranjak, dari kekaburan norma。本都克网络公证处,日本大连公证处,日本大连公证处,日本大连公证处,日本大连公证处,日本大连公证处中文:中文:中文:中文:中文:中文:中文:中文:中文:中文:中文:中文:中文:中文:中文:中文:中文:中文:中文:中文:中文:中文:中文:中文:中文:中文:中文:中文:中文:中文:中文:中文:中文:中文:中文:中文:中文:Pengaturan公证是dalam menjamin keautentikan terhadap transaksi electrononik berperan dalam penelbitan sertifikat electrononik melalui lembaga penyelengara Sertifikasi electrononik。马来西亚公证局认证机构maupun dalam penerbitan Sertifikat Elektronik melalui penyelengara Sertifikasi Elektronik。
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引用次数: 1
Legalitas Peresmian Akta Notaris Berbasis Cyber Notary Melalui Media Konferensi Zoom 通过Zoom新闻发布会,以网络名义发布的公证契约的授权授权
4区 计算机科学 Q1 Computer Science Pub Date : 2021-04-19 DOI: 10.24843/AC.2021.V06.I01.P16
I Dewa Gede Cahaya Dita Darmaangga, I. Mayasari
This study aims to find out about the legality of the inauguration of cyber-based notary deeds through the Zoom Conference media and the legal consequences of notarial deeds inaugurating the Zoom Conference media. The research method used is normative legal research methods that use a statutory approach and analysis of legal concepts based on primary and secondary legal materials. The study result show that according to Article 1868 of the Civil Code stipulates that the making of an authentic deeds is made is the presence of an authorized public official. Homeever, when referring to the explanation of Article 15 paragraph (3) of Law Number 2 of 2014 concerning the Position of Notary Public, there is no clarity regarding the explanation regarding electronic certification (cyber notary) whether tappers must remain physically present in front of a notary or may not ignore it virtually. Regarding the inauguration of deeds through the Zoom Conference media, its is necessary to have clearer regulations regarding the concept of cyber notary in the world of notary so that notaries can carry out their duties without violating laws and regulations. The concept of cyber notary, in the inauguration of the deed, it is felt that there is a need for regulations that clearly regulate how the terms or conditions in the inauguration of authentic deeds/notaries are carried out using the concept of cyber notary, one of which is the Zoom Cenference media.   Studi ini bertujuan untuk mengetahui mengenai legalitas peresmian akta Notaris berbasis cyber notary melalui media Konferensi Zoom dan akibat hukum peresmian akta otaris dilakukan dengan media Konferensi Zoom. Metode penelitian yang digunakan yaitu dengan metode penelitian hukum normatif yang menggunakan pendekatan perundang-undangan serta analisis konsep hukum dengan bersumber pada bahan-bahan hukum primer maupun sekunder. Hasil studi menunjukan bahwa menurut Pasal 1868 KUHPerdata menentukan mengenai pembuatan akta otentik tersebut dibuat dihadapan pejabat umum yang berwenang. Tetapi apabila merujuk terhadap penjelasan Pasal 15 ayat (3) Undang-Undang Nomor 2 Tahun 2014 Tentang Jabatan Notaris tidak ada kejelasan mengenai penjelasan mengenai sertifikasi elektronik (cyber notary) apakah para penghadap harus tetap hadir secara fisik dihadapan notaris ataukah boleh tidak melaikan secara virtual. Terkait dengan peresmian akta melalui media Konferensi Zoom maka diperlukan adanya pengaturan lebih jelas mengenai konsep cyber notary dalam dunia kenotariatan agar notaris dapat menjalankan tugas jabatannya tanpa menyalahi undang-undang dan peraturan perundang-undangan. Konsep cyber notary ini dalam peresmian akta dirasa perlunya ada pengaturan yang mengatur dengan jelas bagaimana ketentuan atau syarat dalam peresmian akta autentik/notaris yang dilakukan dengan menggunakan konsep cyber notary salah satunya adalah media Konferensi Zoom.
本研究旨在探讨通过Zoom会议媒体建立网络公证契约的合法性,以及建立Zoom会议媒体的公证契约的法律后果。使用的研究方法是规范的法律研究方法,使用成文法的方法和分析基于一级和二级法律材料的法律概念。研究结果表明,根据《民法典》第1868条的规定,真实契约的订立是在获得授权的公职人员在场的情况下完成的。然而,在参考2014年第2号法律关于公证员职务的第15条第(3)项的解释时,对于电子认证(网络公证)的解释,并没有明确说明是否必须在公证员面前保持实际存在或不得虚拟忽视。对于通过Zoom会议媒体进行的契约启动,有必要在公证界对网络公证的概念有更明确的规定,使公证员能够在不违反法律法规的情况下履行职责。网络公证的概念,在契约的成立中,人们觉得有必要制定法规,明确规定如何利用网络公证的概念来开展真实契约/公证的成立中的条款或条件,其中之一就是Zoom会议媒体。网络公证处:网络公证处:网络公证处:网络公证处:网络公证处:网络公证处:网络公证处:网络公证处:网络公证处:网络公证处方法penpenlitian yang digunakan yitu dengan方法penpenlitian hukum normatiatim yang menggunakan pendekatan perundang-undangan serta分析konsep hukum dengan bersumber paada bahan-bahan hukum primer maupun sekunder。hail studi menunjukan bahwa menurut (1868) kuhdata menentukan mengenai pembuatan akta otentik terk,但dihadapan pejabat umum yang berwenang。(3)网络公证(Tentang Jabatan Notaris tidak ada kejelasan mengenai penjelasan mengenai sertifikasi elektronik)网络公证(apakah para penghadap harus tetap hadir secara fisik dihaapan Notaris ataukah boleh tidak melaikan secara virtual)网络公证员dalam dunia kenotariatan agar noteris dapat menjalankan tugas jabatannya tanpa menyalahi undang-undang -undang - perundang- undang-undang。Konsep网络公证员ini dalam peresian akta diras perlunya ada pengaturan yang mengatur dengan jelas bagaimana ketentan atau syarat dalam peresian akta autentik/公证员yang dilakukan denan menggunakan Konsep网络公证员salah satunya adalah media Konferensi Zoom。
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引用次数: 3
Tanggung Jawab Notaris Terkait Penyelundupan Hukum Dalam Hal Perjanjian Nominee 关于Nominee协议的法律走私的公证责任
4区 计算机科学 Q1 Computer Science Pub Date : 2021-04-19 DOI: 10.24843/AC.2021.V06.I01.P12
Cokorda Istri Mita Pemayun, I. Sarjana
The purpose of this study is to understand the validity of the lease agreement followed by the nominee agreement and the responsibilities of the notary in making the nominee deed. This research is a normative legal research. The research approach used is a statutory approach and a legal concept approach. The results of this study indicate that the legality of land leasing by foreigners followed by a nominee agreement is null and void, and the responsibility of the Notary regarding the nominee agreement in the Supreme Court Decision Number: 193 / PDT / 2015 / PT.DPS is subject to civil sanctions punished by compensation, namely compensating for losses by paying all costs incurred because of this case..   Tujuan dari penelitian ini adalah untuk mengetahui keabsahan perjanjian sewa yang diikuti dengan perjanjian nominee dan tanggung jawab notaris dalam pembuatan akta nominee. Penelitian ini merupakan penelitian hukum normatif. Pendekatan penelitian yang digunakan adalah pendekatan statutori dan pendekatan konsep hukum. Hasil penelitian ini menunjukkan bahwa legalitas sewa tanah oleh pihak asing yang diikuti dengan perjanjian nominee batal demi hukum, dan Tanggung jawab Notaris terkait perjanjian nominee dalam Putusan Mahkamah Agung Nomor: 193 / PDT / 2015 / PT.DPS dikenai sanksi perdata yang dihukum dengan santunan, yaitu mengganti kerugian dengan membayar semua biaya yang timbul karena kasus ini.
本研究的目的是了解租赁协议之后的代持协议的有效性,以及公证人在代持契据中的责任。本研究是一项规范性法律研究。本文采用的研究方法是法定方法和法律概念方法。本研究结果表明,外国人租赁土地后签订代持协议的合法性是无效的,最高法院第193 / PDT / 2015 / PT.DPS号判决书中公证人对代持协议的责任应受到赔偿的民事制裁处罚,即赔偿因本案产生的全部费用,以补偿损失。Tujuan dari penelitian ini adalah untuk mengetahui keabsahan perjanjian sewa yang diikuti dengan perjanjian提名人dantanggung jawab notaris dalam pembuatan akta提名人。Penelitian ini merupakan Penelitian hukum normatim。Pendekatan penelitian yang digunakan adalah Pendekatan法规danpendekatan konsep hukum。Hasil penelitian ini menunjukkan bahwa legalitas sewa tanah oleh pihak asing yang diikuti dengan perjanjian nominee batal demi hukum, dan Tanggung jawab notanis terkait perjanjian nominee dalam Putusan Mahkamah Agung Nomor: 193 / PDT / 2015 / PT.DPS dikenai sanksi perdata yang dihukum dengan sanunan, yitu mengganti kerugian dengan membayar semua biaya yang timbul karena kasus ini。
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引用次数: 0
Elecciones Ecuador 2021: entre la despolarización lenta y el retorno de la Gran Batalla 厄瓜多尔2021年选举:在缓慢的去极化和大战的回归之间
4区 计算机科学 Q1 Computer Science Pub Date : 2021-04-08 DOI: 10.33960/AC_13.2021
F. Gallegos
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引用次数: 2
ANALYZE FACTORS THAT AFFECT ENTREPRENEURS OF MICRO, SMALL, MEDIUM ENTERPRISES INTENTION TO USE ACCOUNTING INFORMATION SYSTEMS BASED ON FLOW THEORY 基于流程理论,分析影响中小微企业企业家使用会计信息系统意愿的因素
4区 计算机科学 Q1 Computer Science Pub Date : 2021-04-07 DOI: 10.35310/ACCRUALS.V5I01.626
Debbianita Debbianita, I. A. Wijaya, I. Lingga, M. Maria
Histori Artikel : Tgl. Masuk : 07-01-2021 Tgl. Diterima : 20-03-2021 Tersedia Online : 31-03-2021 This study aims to analyze factors that affect entrepreneurs of micro, small and medium enterprises (MSME) intention to use accounting information systems (AIS). This research model is based on theory of flow which analyzes attitude towards AIS Use, Perceived Enjoyment and Concentration as factors that affect behavioral intention to use and its impact to actual usage. Analysis of data uses Partial Least Square (PLS) of Structural Equation Modeling (SEM). Unit of analysis in this research are entrepreneurs of Micro, Small, and Medium Enterprises (MSME) in Bandung City. In order to obtain primary data, we use questionnaires. The result of this research is intended to solve the problem of low intention to use AIS which gives impact to AIS usage.
历史文章:谢谢。Masuk: 07-01-2021本研究旨在分析影响中小微企业(MSME)企业家使用会计信息系统(AIS)意愿的因素。本研究模型以流理论为基础,分析了AIS使用态度、感知享受和注意力集中作为影响行为使用意向的因素及其对实际使用的影响。数据分析使用结构方程模型(SEM)的偏最小二乘(PLS)。本研究的分析单位是万隆市中小微企业(MSME)的企业家。为了获得原始数据,我们采用问卷调查的方式。本研究的结果旨在解决影响AIS使用的AIS使用意愿低的问题。
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引用次数: 3
THE EFFECT OF KNOWLEDGE OF ETHICS, RELIGIOSITY, ETHICAL SENSITIVITY, ETHICAL ORIENTATION TO ACCOUNTING STUDENTS PERCEPTION OF CREATIVE ACCOUNTING PRACTICES 伦理知识、宗教性、伦理敏感性、伦理取向对会计学生创造性会计实践感知的影响
4区 计算机科学 Q1 Computer Science Pub Date : 2021-04-07 DOI: 10.35310/ACCRUALS.V5I01.685
Dede Sevi, S. Mulyati, A. Kurniawan
Histori Artikel : Tgl. Masuk : 12-03-2021 Tgl. Diterima : 31-03-2021 Tersedia Online : 31-03-2021 Creative accounting is an ethical dilemma because it does not seem to violate the rules but causes users of financial statements to make wrong decisions. With the occurrence of various accounting scandals abroad and in Indonesia that have committed creative accounting actions, it is evident that there are still many accountants who violate the basic principles of professional accounting ethics and from creative accounting actions that have resulted in companies collapsing. This study aims to examine whether there is a relationship between ethical knowledge, religiosity, ethical sensitivity, and ethical orientation to accounting students' perceptions of creative accounting practices. The subjects of this study were students of higher education accounting study programs in West Java. The research method used in this research is quantitative with a questionnaire. The survey was conducted on 320 respondents of higher education accounting students in West Java. The analysis technique uses multiple linear regression analysis with SPSS software. The results of this study indicate that: ethical knowledge has a positive effect on accounting students' perceptions of creative accounting practices, religiosity has no effect on accounting students' perceptions of creative accounting practices, ethical sensitivity has a positive effect on accounting students' perceptions of creative accounting practices, ethical orientation has no effect on perceptions. accounting students regarding creative accounting practices. And simultaneously ethical knowledge, religiosity, ethical sensitivity, and ethical orientation affect the perceptions of accounting students regarding creative accounting practices as evidenced by the F value of 62.587> F table 2,4003 and a significance value of 0,000 <0.05.
历史文章:谢谢。Masuk: 12-03-2021创造性会计是一个道德困境,因为它似乎没有违反规则,但导致财务报表的使用者做出错误的决定。随着国外和印度尼西亚发生的各种会计丑闻,这些会计行为都是创造性的,很明显,仍然有许多会计人员违反了职业会计道德的基本原则,创造性的会计行为导致了公司的倒闭。本研究旨在探讨伦理知识、宗教信仰、伦理敏感性和伦理取向是否与会计学生对创造性会计实践的看法有关。本研究的对象为西爪哇省高等教育会计专业的学生。本研究采用的研究方法是定量调查问卷。这项调查是在西爪哇对320名接受高等教育的会计学生进行的。分析方法采用SPSS软件进行多元线性回归分析。本研究结果表明:伦理知识对会计学生创造性会计实践的感知有正向影响,宗教信仰对会计学生创造性会计实践的感知没有影响,伦理敏感性对会计学生创造性会计实践的感知有正向影响,伦理取向对感知没有影响。关于创造性会计实践的会计专业学生。同时,伦理知识、宗教信仰、伦理敏感性和伦理取向影响会计专业学生对创造性会计实践的看法,F值为62587 > F表2,4003,显著性值为0000 <0.05。
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引用次数: 6
Gobernanza migratoria en Suramérica en 2021: respuestas a la emigración venezolana durante la pandemia
4区 计算机科学 Q1 Computer Science Pub Date : 2021-04-06 DOI: 10.33960/AC_12.2021
L. Brumat
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引用次数: 4
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