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Extended Tam: Actual Technological Determination And Its Impact On SMEs 扩展Tam:实际技术决策及其对中小企业的影响
Pub Date : 2022-12-31 DOI: 10.22219/jrak.v12i3.21346
D. Febrianti, M. Fajri
This study aims to examine and analyze the factors that can influence the actual use of technology in SMEs through the extended technology acceptance approach. The method used is PLS analysis with 299 respondents from all UMKM in east java. The results of this study show that basically when individuals have the attitude to accept the use of technology, it will indirectly increase public interest in using technology so that it can increase the effectiveness, individual performance, and quality of financial reports in a UMKM. However, the effectiveness of using technology can't affect the size of a UMKM, because based on the results of questionnaires and interviews with respondents that the size of the company as seen from the total turnover and assets can't be influenced by the use and intensity of technology. The new finding from this research is the actual use of technology is able to mediate between behavioral intentionin individual performance and the quality of MSME financial reports is very large.
本研究旨在透过延伸技术接受方法,检视并分析影响中小企业实际使用技术的因素。使用的方法是PLS分析,来自东爪哇所有UMKM的299名受访者。本研究的结果表明,基本上当个人有接受技术使用的态度时,就会间接增加公众使用技术的兴趣,从而提高UMKM中财务报告的有效性、个人绩效和质量。然而,使用技术的有效性并不能影响UMKM的规模,因为根据问卷调查和受访者访谈的结果,从总营业额和资产来看,公司的规模并不会受到技术的使用和强度的影响。本研究的新发现是,技术的实际使用能够在个体绩效的行为意图和中小微企业财务报告质量之间起到很大的中介作用。
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引用次数: 0
Investigating In Disclosure Of Carbon Emissions: Influencing The Elements Using Panel Data 碳排放披露调查:利用面板数据影响因素
Pub Date : 2022-12-31 DOI: 10.22219/jrak.v12i3.23072
I. Hidayat, Tubagus Ismail, Muhamad Taqi, Agus Solikhan Yulianto
This study aims to examine the effect of media exposure, environmental performance, profitability, company size on disclosure of carbon emissions. The research population includes all companies on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sample in the study was determined by purposive sampling technique and 18 companies were found over a period of 5 years, resulting in 90 research samples. The analytical method used is Panel Data Regression Analysis. The results of the study show that media exposure, environmental performance and company size have a positive effect on disclosure of carbon emissions, while profitability has no effect on disclosure of carbon emissions. The limitation of this research is that this research only focuses on manufacturing companies that have been listed on the Indonesia Stock Exchange (IDX), so that it cannot describe the condition of the population of all companies in Indonesia so that it can provide different results if carried out in different industries. The results of this study are expected to pay more attention to the company's environmental impact by increasing disclosure of environmental information related to greenhouse gas emissions because it can be added value to the company for stakeholders or investors.
本研究旨在探讨媒体曝光度、环境绩效、盈利能力、公司规模对碳排放披露的影响。研究对象包括2017-2021年期间印度尼西亚证券交易所(IDX)的所有公司。本研究采用有目的抽样技术确定样本,在5年的时间里,共找到18家公司,共90个研究样本。使用的分析方法是面板数据回归分析。研究结果表明,媒体曝光、环境绩效和公司规模对碳排放披露有正向影响,而盈利能力对碳排放披露没有影响。本研究的局限性在于,本研究只关注在印度尼西亚证券交易所(IDX)上市的制造业公司,因此无法描述印度尼西亚所有公司的人口状况,因此如果在不同的行业中进行,可能会提供不同的结果。通过本研究的结果,希望通过增加与温室气体排放相关的环境信息的披露来更加关注公司的环境影响,因为这可以为利益相关者或投资者增加公司的价值。
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引用次数: 0
Financial Statements Disclosure On Indonesian Local Government : IPSAS And PSAP Disclosure Approach 印尼地方政府财务报表披露:IPSAS与PSAP披露方法
Pub Date : 2022-12-31 DOI: 10.22219/jrak.v12i3.20938
Lia Candra Inata, E. Saraswati, A. Ghofar
The objective of this research is to assess and analyze the effect of political culture, government financial, government size, and economic growth on Indonesian local government’s financial reporting disclosure. The financial reporting disclosure of government, particularly the locals, is an important aspect for the fulfillment of users’ need for information. The sample of this research is 320 research data  from 64 Indonesian local governments that meet certain criteria. The multiple regression analysis performed on the data has led to findings political culture expressed with the level of openness of local governments and large measures of government is a factor for informants to disclose information in accordance with the provisions of international standards and local governments to be more open. While government finance and economic growth do not influence local governments to disclose information. This is because governments that have better financial conditions tend to have less information disclosure rate. This research can be used by local governments to evaluate their information disclosures and to improve them by referring to applicable standards, guided by IPSAS, and can be used by the committee to enhance the related standard rules.
本研究的目的是评估和分析政治文化、政府财政、政府规模和经济增长对印尼地方政府财务报告披露的影响。政府特别是地方政府的财务报告披露是满足信息使用者需求的一个重要方面。本研究的样本是来自印尼64个地方政府符合一定标准的320个研究数据。对数据进行多元回归分析发现,以地方政府的公开程度和政府的大措施表达的政治文化是举报人按照国际标准规定披露信息和地方政府更加公开的因素。而政府财政和经济增长对地方政府信息披露没有影响。这是因为财政状况较好的政府往往信息披露率较低。本研究可为地方政府在国际公共部门会计准则的指导下,参考适用的准则对其信息披露进行评估和改进,也可为委员会完善相关的准则规则提供参考。
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引用次数: 0
Corruption Disclosure: Can Evidence Competence Intervene In The Impact Of Forensic Auditor Professionalism And Expertise? 腐败披露:证据能力能否干预法医审计师专业性和专业知识的影响?
Pub Date : 2022-12-31 DOI: 10.22219/jrak.v12i3.23737
Reschiwati Reschiwati, N. Nasrullah, A. Amrizal
This study aims to examine the effect of the professionalism and expertise of forensic auditors on corruption disclosure with evidence competence as an intervening variable. Respondents in this study were forensic auditors at the Main Examiner of State Finance I BPK RI and the Deputy for Investigation at the DKI Jakarta Province BPKP Representative. The sample selection used the convenience method . The research instrument is a questionnaire. The number of answers that can be processed is as much as 80 respondents. The data analysis method was Partial Least Square. The results of the study show that the professionalism and expertise of the forensic auditor influences both the competence of evidence and the disclosure of corruption. Evidence competency influences disclosure of corruption and is proven to be able to intervene both the professional influence of the forensic auditor and the influence of the forensic auditor's expertise on corruption disclosure. This study has implications that the forensic auditor in carrying out audit procedures cannot be separated from the professionalism and expertise possessed. The auditor must produce competent audit evidence to give investigators confidence about witness testimony, expert testimony, letters, instructions, and defendant statements.
本研究旨在以证据能力为干预变量,检验法医审计师的专业精神和专业知识对腐败披露的影响。本研究的受访者是国家财政I BPK RI主审查员的法医审计员和DKI雅加达省BPKP代表的调查副专员。样本选择采用了方便的方法。研究工具是一份问卷。可以处理的答案数量多达80个。数据分析方法为偏最小二乘法。研究结果表明,法医审计师的专业精神和专业知识对证据的能力和腐败的披露都有影响。证据能力影响腐败的披露,并被证明能够干预法医审计员的专业影响和法医审计员专业知识对腐败披露的影响。这项研究表明,法医审计员在执行审计程序时,不能脱离其专业精神和专业知识。审计员必须提供合格的审计证据,使调查人员对证人证词、专家证词、信件、指示和被告陈述充满信心。
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引用次数: 0
Islamic Social Entrepreneurship Model Of Business Women In Pandemic Era: Evidence From Indonesia 流行病时代商业妇女的伊斯兰社会创业模式:来自印度尼西亚的证据
Pub Date : 2022-12-31 DOI: 10.22219/jrak.v12i3.21397
Nurul Asfiah, Ratya Shafira Arifiani, R. Febriani, Y. Pratika
The pandemic has caused the economic sector to change, especially for businesses in the social sector. This study aims to create a business model with the concept of Islamic Social Entrepreneurship for entrepreneurial women in the pandemic Covid-19 era. This study is based on the case of Micro and Small Enterprises (SMEs) belonging to the "Association of Women Entrepreneurs of ‘Aisyiyah (IPAS)," where ‘Aisyiyah’s organization acts as a social agent. The world is currently experiencing a crisis caused by a pandemic Covid-19, resulting in a significant downturn in the Micro, Small, Medium Enterprise (MSME) sector. This research is a qualitative study and focuses on Islamic social entrepreneurship in the pandemic era. Data analysis was performed simultaneously, recursively, and dynamically, where conceptualization, categorization, and description were carried out together. This study indicates that women can be independent and improve their quality of life with Islamic social entrepreneurship following the values developed.
疫情导致经济部门发生了变化,尤其是社会部门的企业。本研究旨在为新冠肺炎大流行时期的创业女性创建一种具有伊斯兰社会创业概念的商业模式。本研究以“Aisyyah女企业家协会”所属的微型和小型企业(SME)为案例,“Aisyiyah”的组织是该协会的社会代理人。目前,世界正经历一场由新冠肺炎大流行引起的危机,导致微型、小型和中型企业(MSME)部门大幅下滑。这项研究是一项定性研究,重点关注疫情时代的伊斯兰社会创业。数据分析是同时、递归和动态进行的,其中概念化、分类和描述是一起进行的。这项研究表明,妇女可以独立,并通过遵循所发展的价值观的伊斯兰社会创业提高生活质量。
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引用次数: 1
Three Lines Of Defense: A Form Of Reinforcement Of Village Owned Enterprise 三道防线:强化村办企业的一种形式
Pub Date : 2022-12-31 DOI: 10.22219/jrak.v12i3.22708
I. Utami, A. Hapsari, Yohanes Yakobus Werang Kean, Natasia Alinsari
This study aims to explore the controls implemented in Village Owned Enterprises (BUMDes) financial management from the perspective of the three lines of defense at BUMDes "KITA" Wologai Tengah Village, Ende, East Nusa Tenggara. This study uses a qualitative descriptive method with sample collection techniques using primary data through FGDs and in-depth interviews with BUMDes management and village government, as well as secondary data through supporting documents. The research data obtained is processed by coding the results of the data collection stages, reduction, verification, and formulation of answers to research problems. The result shows that Three Lines of Defense model adopted by BUMDes “KITA” has not provide an optimal result in every line. This is because of this BUMDes is still new which has been running about three years so they are still focusing on the how to develop the BUMDes. So, they have not considered business continuity too much through risk mapping and control in financial management.  This research has implications for the need for further consideration in using the concept of the three lines of defense for BUMDes, in addition to the need for the role of the central government in optimizing risk management to mitigation of fraud.
本研究旨在从努沙登加拉东部恩德的“KITA”Wologai Tengah村的三道防线的角度,探索在村办企业财务管理中实施的控制。本研究采用了定性描述方法和样本收集技术,通过FGD和对BUMD管理层和村政府的深入访谈使用了初级数据,并通过支持文件使用了次级数据。所获得的研究数据是通过对数据收集阶段的结果进行编码、简化、验证和制定研究问题的答案来处理的。结果表明,BUMDes“KITA”采用的三道防线模型并没有在每一道防线上都给出最优结果。这是因为BUMD仍然是新的,已经运行了大约三年,所以他们仍然专注于如何开发BUMD。因此,他们在财务管理中没有过多地通过风险映射和控制来考虑业务连续性。这项研究表明,在使用BUMD三道防线的概念时,除了需要中央政府在优化风险管理以缓解欺诈方面发挥作用之外,还需要进一步考虑。
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引用次数: 1
Institutional Pressure And Social Entrepreneurship Orientation: Their Impact On The Performance Of Social Enterprises 制度压力与社会创业导向对社会企业绩效的影响
Pub Date : 2022-12-27 DOI: 10.22219/jrak.v12i3.23425
Y. M. Basri, Taufeni Taufik, Hariadi Yasni, Rosalina Indah Putri
Social enterprises are organizations that have economic and social goals. However, the performance of the social enterprise is still not satisfactory. In this study, the researchers examined one of the social enterprises that is developing in Indonesia, namely Village Owned Enterprises (BUMDes). This study aim to evaluates the effect of institutional pressure and social entrepreneurial orientation on the social performance of the social enterprise. It looks at the impact of social performance on the social enterprise's financial performance. The population in this study is social enterprise BUMDes in Bengkalis Regency with a stratified random sampling technique. Respondents in this study were BUMDes managers. Data collection was carried out by sending questionnaires directly to BUMDes managers. A total of 103 respondents participated in this study. The data that has been analyzed using Warp PLS shows that institutional pressure and social entrepreneurial orientation have a positive effect on social performance, and have an effect on improving financial performance. This research has implications for supporting institutional theory and improving BUMdes performance
社会企业是具有经济和社会目标的组织。然而,社会企业的表现仍然不尽人意。在本研究中,研究人员考察了印度尼西亚正在发展的一种社会企业,即村所有制企业(BUMDes)。本研究旨在探讨制度压力和社会企业家导向对社会企业社会绩效的影响。它着眼于社会绩效对社会企业财务绩效的影响。本研究采用分层随机抽样的方法,以Bengkalis reggency的社会企业BUMDes为研究对象。本研究的受访者为BUMDes的管理人员。数据收集是通过直接向BUMDes管理人员发送问卷的方式进行的。共有103名受访者参与了这项研究。使用Warp PLS分析的数据表明,制度压力和社会创业取向对社会绩效有正向影响,对财务绩效有改善作用。本研究对支持制度理论和提高大学生绩效具有启示意义
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引用次数: 1
Fraud Hexagon Theory And Fraudulent Financial Statement In IT Industry In Asean 欺诈六边形理论与东盟IT行业欺诈财务报表
Pub Date : 2022-12-27 DOI: 10.22219/jrak.v12i3.23334
Tanggor Sihombing, Giena Eirene Panggulu
This study aims to determine what factors influence fraudulent financial statements. Factor analysis of financial statement fraud uses fraud hexagon theory with financial target and external pressure variables to represent pressure, director change and CEO's education factors to represent capability, effective monitoring, and whistleblowing system factors to represent opportunity factors, total accrual ratio to represent rationalization, CEO's duality to represent ego and audit fees to represent collusion. Financial statement fraud is detected using the F-Score Model. The research sample is comapanies engaged in the information technology industry which is listed on S&P Capital IQ in the 2019-2021. Data was collected by purposive sampling method. The data processing method uses the Panel Data Regression Analysis with Fixed Effect Model (FEM). The results of the study show that financial targets have a positive effect on fraudulent financial reporting. Then, external pressure, rationalization and collusion have a negative effect on fraudulent financial statements. Meanwhile, director change, CEO's education, effective monitoring, whistleblowing system, and ego does not influence fraudulent financial statements. This research can be used as a reference for shareholders to prevent factors that can cause fraudulent financial reporting. 
本研究旨在确定影响财务报表舞弊的因素。财务报表舞弊的因素分析使用舞弊六边形理论,财务目标和外部压力变量代表压力,董事变动和首席执行官的教育因素代表能力,有效监控和举报制度因素代表机会因素,总应计比率代表合理化,CEO的双重性代表自我,审计费用代表串通。财务报表舞弊是使用F-Score模型检测的。研究样本是2019-2021年在标普资本IQ上市的信息技术行业公司。数据是通过有目的的抽样方法收集的。数据处理方法采用面板数据回归分析和固定效应模型(FEM)。研究结果表明,财务目标对虚假财务报告具有积极影响。外部压力、合理化和串通会对财务报表舞弊产生负面影响。同时,董事变动、CEO教育、有效监控、举报制度和自我意识对财务报表舞弊没有影响。这项研究可作为股东预防财务报告舞弊因素的参考。
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引用次数: 3
Perkembangan Penelitian Akuntansi Zakat: Pendekatan Bibliometrik 法律会计研究的发展:图书馆法
Pub Date : 2022-12-25 DOI: 10.22219/jrak.v12i3.22743
Irman Firmansyah, Dede Arif Rahmani
This study aims to map zakat accounting research on the dimensions.ai database. A bibliometric approach is used to answer this goal so that it can describe the development of science through mapping research publications. Research data was collected from 1994 to 2022 with the keyword 'zakat accounting'. For this purpose, the author uses the R-Studio device. The results found that the collection of articles consisted of 210 documents. It was found that the most relevant journal was Jurnal Ekonomi Syariah Teori dan Terapan. While the journals that have the greatest impact are the International Journal of Islamic Middle Eastern Finance and Management and the Journal of Islamic Accounting and Business Research. Meanwhile, the most relevant and productive writers are Kudhori and Nurhayati. While the writer who has the biggest impact is Zaid. The latest topics in zakat accounting articles are shodaqoh, accountability, research, quality, and development. Meanwhile, 'sodaqoh' and 'research' are topics that will still emerge in 2022 and are predicted to continue to be used for the following years. Through this bibliometric approach, issues regarding zakat accounting become easier to find out, more cost efficient, and make it easy for researchers to determine topics that are widely used. 
本研究旨在将天课会计研究映射到dimensions.ai数据库中。采用文献计量方法来实现这一目标,以便通过绘制研究出版物来描述科学的发展。研究数据收集于1994年至2022年,关键词为“天课会计”。为此,作者使用了R-Studio设备。结果发现,文章集由210篇文献组成。研究发现,最相关的期刊是Jurnal Ekonomi Syariah Teori dan Terapan。而影响最大的期刊是《国际伊斯兰中东金融与管理杂志》和《伊斯兰会计与商业研究杂志》。与此同时,最相关和最富有成效的作家是库德霍里和努尔哈亚蒂。而影响最大的作家是扎伊德。天课会计文章中的最新主题是shodakoh、问责制、研究、质量和发展。与此同时,“sodakoh”和“研究”是2022年仍将出现的主题,预计将在未来几年继续使用。通过这种文献计量方法,有关天课会计的问题变得更容易发现,更具成本效益,并使研究人员更容易确定广泛使用的主题。
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引用次数: 1
Anteseden Intensi Menggunakan Whistleblowing System 使用口哨吹系统的先行通知
Pub Date : 2022-12-25 DOI: 10.22219/jrak.v12i3.23238
Muhammad Indra Jaya, Lilik Handajani, D. Sakti
This article aims to analyze the influence of planned behavior, reporting channels anonymously, and personal costs to West Lombok district government employees. This research is categorized as quantitative research, using research samples on probability sampling and using the approach of purposive sampling. Sources were chosen purposively based on predetermined criteria, namely 1 PPK (Commitment Making Official), 1 Treasurer, and 2 Employees/staff from each Regional Apparatus Organization (OPD). The research data was processed by statistical tests using multiple linear regression methods. This study shows that planned behavior, reporting channel anonymity, and personal cost affects the intention to use the whistleblowing system. This research complements the related previous research literature on whistleblowing systems in government as well as provides new literature on impact planned behavior, reporting channel anonymity, and personal cost. This research has implications for reporting channels anonymously available can convince employees of protection and need to be disseminated to all employees so that they can be used effectively. In addition, if employees have the opportunity to avoid personal costs As a result of retaliation, employees within the organization will use a whistleblowing system that can protect their identity.
本文旨在分析计划行为、匿名举报渠道和个人成本对西龙目区政府雇员的影响。本研究属于定量研究,采用概率抽样的研究样本,采用目的抽样的方法。来源是根据预先确定的标准有目的地选择的,即每个区域仪器组织(OPD)的1名PPK(承诺官员),1名财务主管和2名雇员/工作人员。研究数据采用多元线性回归方法进行统计检验。本研究发现,计划行为、举报渠道匿名性和个人成本对检举意愿有影响。本研究补充了以往有关政府举报制度的相关研究文献,并提供了影响计划行为、举报渠道匿名性、个人成本等方面的新文献。这项研究对匿名报告渠道有启示,可以说服员工保护,需要传播给所有员工,以便他们可以有效地使用。此外,如果员工有机会避免因报复而造成的个人损失,组织内部的员工将使用可以保护其身份的举报制度。
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引用次数: 0
期刊
Jurnal Reviu Akuntansi dan Keuangan
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