Pub Date : 2023-10-27DOI: 10.18196/jati.v6i2.18084
Dovi Septiari, Nayang Helmayunita, Vanica Serly
This research investigated the professional accounting perception about ethics. We used a semi-structured interview with 11 professional accountants that work as an auditor, tax consultant, financial accountant, and banker. The results show that accountants define ethics as rules and value. Several ethical problems like manipulation, profit management exploitation, and pressures leading to unethical actions were found in practice. The ethical value, senior's role, and corporate policy also play an essential role in helping accountants resolve ethical issues. This research has contributed to our knowledge about ethics perception from the professional perspective. Also, this finding gives important suggestions for the corporate, academics environment, and policymakers.
{"title":"Accounting Ethics: From Professionals Views","authors":"Dovi Septiari, Nayang Helmayunita, Vanica Serly","doi":"10.18196/jati.v6i2.18084","DOIUrl":"https://doi.org/10.18196/jati.v6i2.18084","url":null,"abstract":"This research investigated the professional accounting perception about ethics. We used a semi-structured interview with 11 professional accountants that work as an auditor, tax consultant, financial accountant, and banker. The results show that accountants define ethics as rules and value. Several ethical problems like manipulation, profit management exploitation, and pressures leading to unethical actions were found in practice. The ethical value, senior's role, and corporate policy also play an essential role in helping accountants resolve ethical issues. This research has contributed to our knowledge about ethics perception from the professional perspective. Also, this finding gives important suggestions for the corporate, academics environment, and policymakers.","PeriodicalId":53884,"journal":{"name":"JATI-Journal of Southeast Asian Studies","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136312270","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 : 2023-10-03DOI: 10.18196/jati.v6i2.18965
I Putu Gede Diatmika
This study examines intellectual capital, village economic performance, community engagement, and government involvement in village development utilising village finances in Buleleng Regency. The quantitative research method used in this study is descriptive. This study analyses quantitative data using SEM. The outer and inner models comprise partial least squares structural equation modelling (PLS-SEM). The study found that technology, particularly the internet, improves government operations by improving monitoring and evaluating regulatory actions. Media information can streamline market procedures and enable seamless modifications. The economic performance of a village can contribute to its overall growth through important measures. These indicators include rural economic empowerment, community development institutions, and village administration intellectual capital. Technology can improve and streamline village officials' duties in Buleleng Regency. The SILAKUDES Application manages village district services comprehensively. This app aims to help village administrators manage cash and meet community needs faster. This includes simplifying micro and small business permit applications.
{"title":"The Role of Intellectual Capital and Economic Performance in Developing Villages through Utilization of Village Funds","authors":"I Putu Gede Diatmika","doi":"10.18196/jati.v6i2.18965","DOIUrl":"https://doi.org/10.18196/jati.v6i2.18965","url":null,"abstract":"This study examines intellectual capital, village economic performance, community engagement, and government involvement in village development utilising village finances in Buleleng Regency. The quantitative research method used in this study is descriptive. This study analyses quantitative data using SEM. The outer and inner models comprise partial least squares structural equation modelling (PLS-SEM). The study found that technology, particularly the internet, improves government operations by improving monitoring and evaluating regulatory actions. Media information can streamline market procedures and enable seamless modifications. The economic performance of a village can contribute to its overall growth through important measures. These indicators include rural economic empowerment, community development institutions, and village administration intellectual capital. Technology can improve and streamline village officials' duties in Buleleng Regency. The SILAKUDES Application manages village district services comprehensively. This app aims to help village administrators manage cash and meet community needs faster. This includes simplifying micro and small business permit applications.","PeriodicalId":53884,"journal":{"name":"JATI-Journal of Southeast Asian Studies","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135788447","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 : 2023-10-02DOI: 10.18196/jati.v6i2.18175
Yeni Priatna Sari, Abdul Kharis Almasyhari, Aryanto Aryanto
Penelitian ini memiliki tujuan untuk melakukan perancangan sistem informasi akuntansi untuk pengelolaan keuangan khususnya di bagian pembayaran SPP bagi Yayasan Insan Mulia Surakarta yang mengelola SDIT dan SMPIT. Metode yang digunakan dalam penelitian ini adalah deskriptif kualitatif. Sistem informasi ini diharapkan dapat memberikan kemudahan bagi bendahara Yayasan dalam mengelola keuangan Yayasan, memberikan kecepatan dalam penyajian informasi keuangan serta memberikan keyakinan bahwa dana siswa telah di kumpulkan dengan baik.
{"title":"Perancangan Sistem Informasi Akuntansi Pengelolaan Keuangan untuk Yayasan Insan Mulia Surakarta","authors":"Yeni Priatna Sari, Abdul Kharis Almasyhari, Aryanto Aryanto","doi":"10.18196/jati.v6i2.18175","DOIUrl":"https://doi.org/10.18196/jati.v6i2.18175","url":null,"abstract":"Penelitian ini memiliki tujuan untuk melakukan perancangan sistem informasi akuntansi untuk pengelolaan keuangan khususnya di bagian pembayaran SPP bagi Yayasan Insan Mulia Surakarta yang mengelola SDIT dan SMPIT. Metode yang digunakan dalam penelitian ini adalah deskriptif kualitatif. Sistem informasi ini diharapkan dapat memberikan kemudahan bagi bendahara Yayasan dalam mengelola keuangan Yayasan, memberikan kecepatan dalam penyajian informasi keuangan serta memberikan keyakinan bahwa dana siswa telah di kumpulkan dengan baik.","PeriodicalId":53884,"journal":{"name":"JATI-Journal of Southeast Asian Studies","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135902472","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 : 2023-10-02DOI: 10.18196/jati.v6i2.18258
Agustina Prativi Nugraheni, Nur Cahyonowati
This study aims to explore how employers view the provision of PPnBM incentives by the government. This research contributes to the entrepreneur's perception of PPnBM incentives. This research uses an interpretive case study method using data in the form of reports on targets and sales in 2021 and 2022, as well as interviews related to the perceptions of business actors. The results show that, according to entrepreneurs, this PPnBM incentive does not provide enough stimulus for product sales. Therefore, there is a need for efforts from within the company itself in addition to the PPnBM incentive stimulus.
{"title":"Is the PPnBM Incentive Useful? A Perspective from Business Actors","authors":"Agustina Prativi Nugraheni, Nur Cahyonowati","doi":"10.18196/jati.v6i2.18258","DOIUrl":"https://doi.org/10.18196/jati.v6i2.18258","url":null,"abstract":"This study aims to explore how employers view the provision of PPnBM incentives by the government. This research contributes to the entrepreneur's perception of PPnBM incentives. This research uses an interpretive case study method using data in the form of reports on targets and sales in 2021 and 2022, as well as interviews related to the perceptions of business actors. The results show that, according to entrepreneurs, this PPnBM incentive does not provide enough stimulus for product sales. Therefore, there is a need for efforts from within the company itself in addition to the PPnBM incentive stimulus.","PeriodicalId":53884,"journal":{"name":"JATI-Journal of Southeast Asian Studies","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135902460","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 : 2023-10-02DOI: 10.18196/jati.v6i2.18765
Heriyanni Mashitoh, Eka Wirajuang Daurrohmah, Dedi Iskandar Inan, Antares Firman
This study aims to delve into the primary causes of fraud, focusing on the fraud pentagon theory that encompasses all types of fraud in both the public and private sectors particularly in Indonesia. Using a qualitative phenomenological descriptive method, this study seeks to gain deep insights into individual subjective experiences, especially from the perspective of forensic auditors. These auditors are not only experts in investigating fraud but are also skilled in analyzing financial data, evaluating internal controls, and formulating recommendations based on their investigations. This research employs a semi-structured interview approach and involves 11 forensic auditors with CFE or CFrA certifications from both AUI of BPK and the ACFE Indonesian chapter. Through this analysis, the study offers a unique contribution to the literature by highlighting region-specific cultural and social dynamics, such as the profound reliance on religious-based justifications or political affiliations, adding complexity to the understanding of fraud in Indonesia.
{"title":"The Analysis of Fraud in Perspective of Fraud Pentagon Theory: An Empirical Study in Indonesia","authors":"Heriyanni Mashitoh, Eka Wirajuang Daurrohmah, Dedi Iskandar Inan, Antares Firman","doi":"10.18196/jati.v6i2.18765","DOIUrl":"https://doi.org/10.18196/jati.v6i2.18765","url":null,"abstract":"This study aims to delve into the primary causes of fraud, focusing on the fraud pentagon theory that encompasses all types of fraud in both the public and private sectors particularly in Indonesia. Using a qualitative phenomenological descriptive method, this study seeks to gain deep insights into individual subjective experiences, especially from the perspective of forensic auditors. These auditors are not only experts in investigating fraud but are also skilled in analyzing financial data, evaluating internal controls, and formulating recommendations based on their investigations. This research employs a semi-structured interview approach and involves 11 forensic auditors with CFE or CFrA certifications from both AUI of BPK and the ACFE Indonesian chapter. Through this analysis, the study offers a unique contribution to the literature by highlighting region-specific cultural and social dynamics, such as the profound reliance on religious-based justifications or political affiliations, adding complexity to the understanding of fraud in Indonesia.","PeriodicalId":53884,"journal":{"name":"JATI-Journal of Southeast Asian Studies","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135902757","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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