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DOES COVID-19 PANDEMIC INCREASE THE USE OF CASHLESS BANKING DIGITAL SERVICES? THE CASE OF INDONESIA 新冠肺炎疫情是否增加了无现金银行数字服务的使用?印尼案例
Pub Date : 2023-04-05 DOI: 10.23969/jrak.v15i1.6248
Dyahretno Anggraeni, Ersa Tri Wahyuni, H. Ritchi
Restrictions in covid-19 pandemic have increased the need for digital services in all sectors including the banking industry. The purpose of this study is to analyze whether there has been a changes in Indonesian banks services before and during the covid-19 pandemic. This study uses a quantitative method and non-parametric Wilcoxon tests, using secondary data taken from 180 Annual Reports from 45 banks listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period as samples. The results shows that there has been significant change in cashless mobile banking transactions during the pandemic. This research adds new insights into the latest developments and evaluation topic for banking companies.
新冠肺炎疫情的限制增加了包括银行业在内的所有行业对数字服务的需求。本研究的目的是分析在新冠肺炎大流行之前和期间,印度尼西亚银行服务是否发生了变化。本研究采用定量方法和非参数Wilcoxon检验,以2018年至2021年期间在印度尼西亚证券交易所(IDX)上市的45家银行的180份年度报告中的二次数据为样本。结果显示,在疫情期间,无现金手机银行交易发生了重大变化。这项研究为银行公司的最新发展和评估主题提供了新的见解。
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引用次数: 0
THE EFFECT OF BUDGETING PARTICIPATION AND ORGANIZATIONAL COMMITMENT ON THE PERFORMANCE OF LOCAL GOVERNMENT INSTITUTIONS 预算参与和组织承诺对地方政府机构绩效的影响
Pub Date : 2023-04-03 DOI: 10.23969/jrak.v15i1.7105
Elvira Zeyn, Nia Nuraeni
The study aims at determining the effect of budgetary participation and organizational commitment on the performance of local government institutions in Subang District SKPD. The sampling technique used was a survey method with a descriptive and verification approach with a type of questionnaire distributed to 27 SKPD in Subang Regency. Participation in budgeting had a significant effect on the performance of local government institutions while organizational commitment also had a significant effect on the performance of local government institutions in the SKPD of Subang Regency Government.
本研究旨在确定预算参与和组织承诺对苏邦区SKPD地方政府机构绩效的影响。所使用的抽样技术是一种带有描述性和验证方法的调查方法,并向苏邦县的27名SKPD分发了一份问卷。在苏邦县政府SKPD中,预算参与对地方政府机构绩效有显著影响,组织承诺对地方政府机构绩效也有显著影响。
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引用次数: 0
THE MEDIATION ROLE OF INTERNAL CONTROL IMPLEMENTATION IN VILLAGE FINANCIAL ACCOUNTABILITY PERFORMANCE 内部控制实施对农村财务问责绩效的中介作用
Pub Date : 2023-04-03 DOI: 10.23969/jrak.v15i1.6431
I. Nazaruddin, Nisa Auliya Nirmala, Siti Fatimah Az-Zahro, Ifa Ratifah
This study aims to examine the role of internal control implementation as a mediating variable in the relationship between financial knowledge and public participation in the village's financial accountability performance. This research used a questionnaire. Then, the hypotheses were tested utilizing Structural Equation Modeling (SEM) based on Partial Least Squares (PLS). The results showcased that the internal control implementation mediated the relationship between financial knowledge and public participation in the village's financial accountability performance. Further, this study provides practical implications for the government to increase the actualization of the internal control implementation in village financial management.
本研究旨在考察内部控制实施作为中介变量在金融知识与公众参与对村级财务问责绩效的关系中的作用。本研究采用问卷调查。然后,利用基于偏最小二乘(PLS)的结构方程模型(SEM)对假设进行检验。结果表明,内部控制的实施在村级财务问责绩效中中介了财务知识与公众参与之间的关系。进一步,本研究为政府加大农村财务管理内部控制实施的实现性提供了实践启示。
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引用次数: 0
ANALYSIS OF ACCOUNTING INFORMATION SYSTEM OF VILLAGE FUND USING LUDER CONTINGENCY MODEL 基于luder权变模型的农村基金会计信息系统分析
Pub Date : 2023-04-03 DOI: 10.23969/jrak.v15i1.5995
O. Rusmana, M. Rizki, Roni Budianto, E. Suyono
This study examines the implementation of a village accounting information system by using village aparatus as informen in Karangsalam Kidul, Banyumas, Central Java. This study uses a mix-method between qualitative and qualitative approaches. For the qualitative approach, data were gathered via in-depth interviews and observations, whereas for the quantitative approach, APBDes 2021 documentation was utilized. In addition, this study employs the Luder contingency model to analyze qualitative data. Quantitative research, in contrast, utilized ratio analysis and sensitivity analysis. This study demonstrates that the implementation of a successful accounting information system in the village of Karangsalam Kidul, Banyumas, Central Java, had a positive effect on financial management and reporting.
本研究考察了在中爪哇省班尤马斯省卡朗萨拉姆基杜尔使用村设备作为信息的村庄会计信息系统的实施情况。本研究采用定性与定性相结合的方法。对于定性方法,通过深入访谈和观察收集数据,而对于定量方法,使用APBDes 2021文件。此外,本研究采用Luder权变模型对定性数据进行分析。定量研究则采用了比率分析法和敏感性分析法。本研究表明,在中爪哇Banyumas的Karangsalam Kidul村成功实施会计信息系统对财务管理和报告产生了积极影响。
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引用次数: 1
INTERNAL WHISTLEBLOWING INTENTIONS AMONG INDONESIAN CIVIL SERVANTS 印尼公务员内部告密意图
Pub Date : 2023-04-03 DOI: 10.23969/jrak.v15i1.6577
H. Dewi, Nisrina Nur Aini, Ngringin Condongcatur Depok Sleman Yogyakarta Indonesia Jl. Prawiro Kuat
Corruption is still a severe problem for many developing countries. One of the efforts to eradicate corruption is implementing a whistleblowing system. This research aims at examining the effects of professional commitment, leadership style, organizational culture, rewards, and level of retaliation towards internal whistleblowing intentions. The sample used in this research consisted of 125 Indonesian civil servants who worked in Klaten Regency, Central Java. This research indicated that professional commitment, organizational culture, leadership style, and reward had a positive and significant effect on internal whistleblowing intentions. However, the research could not show that retaliation influences internal whistleblowing intentions. This research implied strengthening professional commitment, organizational culture, leadership, and rewards that could increase whistleblowing intentions.
腐败对许多发展中国家来说仍然是一个严重的问题。根除腐败的努力之一是实施举报制度。本研究旨在检验职业承诺、领导风格、组织文化、奖励和报复水平对内部告密意图的影响。本研究中使用的样本包括125名在中爪哇省克拉滕县工作的印尼公务员。本研究表明,职业承诺、组织文化、领导风格和奖励对内部举报意愿有积极而显著的影响。然而,这项研究并不能表明报复会影响内部告密意图。这项研究意味着要加强职业承诺、组织文化、领导力和奖励,这可能会增加告密的意图。
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引用次数: 0
EMPLOYEE COMPETENCE AND MANAGEMENT OF GOVERNMENT TAX REVENUES RECEIVABLE: DOES KNOWLEDGE MANAGEMENT MATTER? 员工能力与政府应收款管理:知识管理重要吗?
Pub Date : 2023-04-03 DOI: 10.23969/jrak.v15i1.6911
Ria Dewi Ambarwati, Amrie Firmansyah, Wing Hartopo, Iis Iswandy
This study examines employee competence's effect on the management of tax revenue receivables in the context of imports, with knowledge management as a moderating variable. The data used in this study was derived from a questionnaire survey distributed from March to July 2022 to the respondents, who were officials in the treasury unit that manages tax receivables and officials in the unit that handles financial statements in the Directorate General of Customs and Excise. This study concludes that employee competence and knowledge management positively affect the management of tax revenue receivables in the context of imports. However, knowledge management cannot strengthen employee competence's positive influence on tax revenue receivables in the context of imports.
本研究以知识管理为调节变量,考察了进口背景下员工能力对应收款税收管理的影响。本研究中使用的数据来自于2022年3月至7月向受访者分发的问卷调查,受访者是海关总署管理应收款的财政部门的官员和处理财务报表的部门的官员。本研究的结论是,员工胜任能力和知识管理正向影响进口背景下的应收税款管理。然而,在进口背景下,知识管理并不能增强员工胜任能力对应收款的正向影响。
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引用次数: 0
THE RELATIONSHIP BETWEEN INFORMATION ASYMMETRY, MEDIA EXPOSURE, CAPITAL STRUCTURE, FIRM GROWTH, CSR AND FIRM VALUE 信息不对称、媒体曝光、资本结构、企业成长、CSR与企业价值的关系
Pub Date : 2023-04-03 DOI: 10.23969/jrak.v15i1.6745
Anggi Putra Satria Sitohang, D. Syah, C. G. Sibarani
The purpose of this investigation is to explore the influence of information asymmetry, media exposure, capital structure, and firm growth on the value of the enterprise and to determine whether CSR acts as a mediator in this connection. The study involved examining 49 mining companies that were listed on the Indonesia Stock Exchange during the 2015-2020 period. The research methodology used purposive sampling to select ten companies that met specific criteria. The research results indicate that CSR was not significantly influenced by information asymmetry, capital structure, and firm growth. However, the research findings suggest that media exposure had a favourable effect on CSR. All four factors - information asymmetry, media exposure, capital structure, and firm growth- had a beneficial influence on firm value. Moreover, the research revealed that CSR did not act as a mediator between information asymmetry, media exposure, capital structure, and growth in firm value.
本研究的目的是探讨信息不对称、媒体曝光、资本结构和企业成长对企业价值的影响,并确定企业社会责任是否在这方面起到了中介作用。该研究涉及调查2015-2020年期间在印度尼西亚证券交易所上市的49家矿业公司。该研究方法采用了有目的的抽样,选择了十家符合特定标准的公司。研究结果表明,企业社会责任不受信息不对称、资本结构和企业成长的显著影响。然而,研究结果表明,媒体曝光对企业社会责任产生了有利影响。信息不对称、媒体曝光、资本结构和企业成长这四个因素都对企业价值产生了有益的影响。此外,研究表明,企业社会责任并不是信息不对称、媒体曝光、资本结构和企业价值增长之间的中介。
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引用次数: 0
AN EVENT STUDY: INDONESIAN CAPITAL MARKET REACTION TO THE RUSSIA-UKRAINE WAR ANNOUNCEMENT 事件研究:印尼资本市场对俄乌战争公告的反应
Pub Date : 2023-04-03 DOI: 10.23969/jrak.v15i1.6676
Nurhaflah Soraya
The development of the Indonesian capital market is heavily influenced by global macroeconomics and economic conditions. The purpose of this study is to evaluate the reaction of the Indonesian capital market to LQ45 stocks before and after the announcement of war between Russia and Ukraine on February 24, 2022. The Composite Stock Price Index (IHSG) and the daily closing price of the corporation are utilized as secondary data. In this study, hypotheses were evaluated using the Wilcoxon signed-rank test and the one-sample t-test. The data indicated that the Indonesian capital market’s response to the Russia-Ukraine conflict was neglible, although abnormal returns in the mining, finance, consumer, and real estate sectors differ significantly.
印尼资本市场的发展深受全球宏观经济和经济状况的影响。本研究的目的是评估2022年2月24日俄罗斯与乌克兰宣布战争前后印尼资本市场对LQ45股票的反应。综合股票价格指数(IHSG)和公司的每日收盘价被用作次级数据。在本研究中,使用Wilcoxon符号秩检验和单样本t检验来评估假设。数据表明,印尼资本市场对俄乌冲突的反应可以忽略不计,尽管矿业、金融、消费和房地产行业的异常回报差异显著。
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引用次数: 0
STOCK RETURN OF MANUFACTURING COMPANIES IN INDONESIA:INFLUENCE BUSINESS STRATEGY, EVA, MANAGERIALOWNERSHIP AND SIZE 印尼制造业公司股票收益:影响企业战略、eva、管理层所有权和规模
Pub Date : 2023-04-03 DOI: 10.23969/jrak.v15i1.7106
P. Susilo, Abdurrosyid Abdurrosyid, D. Abbas, Sasa S. Suratman
The purpose of this study is to determine the effect of business strategy, economic value added (EVA), managerial ownership and size on stock profitability in manufacturing companies in the basic industrial and chemical sectors listed on the Indonesia Stock Exchange. The population of this study includes manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2016-2020. The sampling method uses a targeted sampling method. The type of data used in this study is secondary data using panel regression data analysis method. The results showed that business strategy and management ownership had a positive impact on stock returns. however, EVA and size do not affect stock returns.
本研究的目的是确定在印度尼西亚证券交易所上市的基础工业和化学行业的制造业公司的经营战略、经济增加值(EVA)、管理层所有权和规模对股票盈利能力的影响。本研究的人群包括2016-2020年期间在印度尼西亚证券交易所(IDX)上市的制造业公司。采样方法使用有针对性的采样方法。本研究中使用的数据类型是使用面板回归数据分析方法的二次数据。研究结果表明,企业战略和管理层持股对股票收益有正向影响。然而,EVA和规模不影响股票收益。
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引用次数: 2
HOW DO REMOTE AUDIT AND CLIENT COMPANY SIZE AFFECT AUDIT FEES? 远程审计和客户公司规模如何影响审计费用?
Pub Date : 2023-04-03 DOI: 10.23969/jrak.v15i1.6596
Liza Laila Nurwulan, H. Maulida
This research aims at determining the influence of remote audits and client company size on audit fees at public accounting firms in Pekanbaru. The sample used was Public Accounting Firm (KAP). Based on the results of the research conducted, it can be concluded that there was no relationship between the implementation of the remote audits with the client company size. The implementation of Remote Audits did not have a significant effect on audit fees at the Public Accounting Firm. Then, Client Company Size affected the audit fees at the Public Accounting Firm. While, Remote Audits and Client Company Size simultaneously affected audit fees at the Public Accounting Firm in Pekanbaru.
本研究旨在确定远程审计和客户公司规模对Pekanbaru会计师事务所审计费用的影响。使用的样本是公共会计师事务所(KAP)。根据所进行的研究结果,可以得出结论,远程审计的实施与客户公司规模之间没有关系。远程审计的实施对公共会计师事务所的审计费用没有产生重大影响。然后,客户公司规模影响了公共会计师事务所的审计费用。而远程审计和客户公司规模同时影响了Pekanbaru公共会计师事务所的审计费用。
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引用次数: 2
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Jurnal Riset Akuntansi Kontemporer
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