Main Purpose – This study aims to examine the role of Sibaliparri harmonization in promoting blue economy practices in the financial management of fishing households in West Sulawesi.
Method - This study is a mixed-method study witn an embedded model to analyze quantitatively and qualitatively.
Main Findings - The results of this study indicate that attitudes and internalization of Sibaliparriq cultural values are the main determinants of fishermen's intentions to adopt blue economy practices in household financial management. The empirical findings are in line with the theory of planned behavior, which places attitudes and subjective cultural norms as the main sources of intention to behave positively, even though government policies have not yet shown an influence on fishermen's intentions to implement blue economy practices.
Theory and Practical Implications - The findings of this study serve as a reference for the government in formulating policies to raise awareness of blue economy practices among fishermen. Future research could focus on identifying government obstacles in implementing policies related to blue economy practices.
Novelty - his study integrates economic, social, and environmental perspectives that focus on the behavior of local communities, in this case fishermen.
PurposeDrawing on agency theory, this study sheds light on the moderating impact of corporate governance (CG) mechanism on the leverage and performance nexus in the context of Indian firms.Design/methodology/approachThe analysis is carried out on Business Today-500 companies over a period of 10 years from 2008–09 to 2017–18. Fixed Effect Panel Regression is applied to analyze the data. Further, in order to deal with the issue of endogeneity, system GMM is employed.FindingsResults indicate that corporate governance strengthens the relationship between leverage and firm performance. Thus, it can be inferred that leverage adversely affects firm performance; however, with the introduction of sound CG systems, the impact of leverage on performance becomes positive.Originality/valueThe current study enriches the existing body of knowledge by computing CG index that represents the prevailing CG system in a company holistically and gauges its impact on the association between leverage and performance. To the best of our knowledge, the present work is an unprecedented one with respect to India.
As the most significant contributor to the Indonesian economy, MSMEs, which are Micro, Small, and Medium-sized Enterprises, play an essential role in reducing unemployment as they are resilient and resistant to economic crises. So, developing their activities or business and paying attention to the financial reports is crucial. The hawkers and traders in MSMEs also urgently need to be facilitated and assisted in financial literacy, starting from the simple bookkeeping process. This development of the assistance program is intended to provide materials and assistance to traders or hawkers and MSMEs in Taman Baca Masyarakat Sakila Kerti Tegal, particularly in the bus station area. By giving presentations, discussions, and case studies, followed by direct assistance, it is proven that the level of understanding and ability to do simple bookkeeping processes has increased and resulted in better knowledge and literacy. Moreover, Microsoft Excel has been introduced as a helpful software for MSMEs in the bookkeeping process, which increases their awareness of utilizing the usefulness of information technology.
Abtsrak
Sebagai kontributor terbesar atas ekonomi Indonesia, Usaha Mikro Kecil dan Menengah (UMKM) berperan signifikan dalam mengurangi pengangguran karena kemampuannya bertahan pada krisis ekonomi. Sehingga, penting bagi mereka untuk bisa membangun bisnisnya dengan baik dan memberi perhatian lebih pada proses pencatatan akuntansi. Para pedagang asongan dan pedagang yang juga termasuk dalam UMKM juga sangat perlu difasilitasi dan dibantu dalam hal literasi keuangan, dimulai dari pembukuan sederhana. Pengembangan program pelatihan ini bertujuan untuk memberikan pendampingan berupa materi dan pelatihan langsung kepada para pedagang asongan dan UMKM di Taman Baca Masyarakat Sakila Kerti Tegal, khususnya di kawasan terminal bus. Dengan memberikan presentasi, diskusi, dan studi kasus yang dilanjutkan dengan pendampingan langsung, terbukti bahwa tingkat pemahaman dan kemampuan melakukan pembukuan sederhana semakin meningkat dan menghasilkan pengetahuan dan literasi yang lebih baik. Selain itu, pengenalan Microsoft Excel sebagai perangkat lunak yang berguna bagi UMKM dalam melakukan proses pembukuan juga telah dilakukan untuk meningkatkan kesadaran mereka dalam memanfaatkan kegunaan teknologi informasi.
Kata Kunci: Akuntansi; pembukuan; UMKM
Digitalization of accounting for MSME actors began to use through online applications for financial records. Bookkeeping is easy, and efficient for MSME actors online, introduced the Android-based AKPHB Cash Book Application for accounting records in business financial management. This study aims to analyze the obstacles experienced by MSMEs in applying AKPHB Cash Book financial applications for MSME financial records. The analysis method used is qualitative descriptive by providing reviews through the distribution of questionnaires to research respondents, questions and interviews. The population is MSMEs in the South Tegal area of Tegal City. The accidental sampling technique by chance and deemed suitable has used the AKPHB Cash Book as a data source obtained by 20 respondents. The application of AKPHB Cash Book financial application to MSME actors is still ongoing. It still provides simulation and education. This application has sufficient features in recording accounting for MSME entities, but has not presented financial statements by applicable standards, still applies the basic assumption of cash flow. There are obstacles experienced by MSMEs in this application because it is not attractive. Therefore, the download of this application is still not smooth for the security system of each smartphone. Then, the mindset of MSMEs must be changed about the importance of accounting knowledge in preparing financial statements.
Fábio Chaves Nobre, Maria José de Camargo Machado, Liana Holanda Nepomuceno Nobre
Objective: the present research aims to understand the role of behavioral biases present in the investment decision in entrepreneurs and managers, in the light of the behavioral finance. Theoretical approach: Considering that non-financial aspects influence the decision making of investments in real assets, the present research focuses on how individual characteristics, notably behavioral biases, can affect these investment decisions, from the perspective of Behavioral Finance. Method: a qualitative research was developed. Interviews were held with eight managers or entrepreneurs who usually make investment decisions in real assets within their organizations. Interviews were transcribed and content analysis was used to analyze the data. Results: findings suggest the presence of behavioral biases in the decision-making presented by the interviewees, specifically the optimism and overconfidence, loss aversion, self-attribution, sunk cost, endowment effect, regret, conservatism, and external agent effect. Optimism, overconfidence, and loss aversion were present in all the interviewees’ speeches. Regret and external agent effect emerged in entrepreneurs’ speech while conservatism bias emerged in the speech of managers. Conclusions: entrepreneurs and managers indistinctly presented behavioral biases; however, the triggers for those biases are diverse. When it refers to insecurity in deciding, entrepreneurs allow themselves to question their own decision-making ability, by either regret or consulting an external agent, while managers hold themselves in conservative decisions.
The purpose of this study is to determine the role of the logistics industry in the sustainable economic development in the context of Southeast Asian countries. This study is quantitative in nature where the data are gathered from the secondary sources. The analysis is carried out with the help of correlation, feasible generalized least square model (FGLS). The outcome of this study confirms the significant impact of LPI on GDP growth, CO2 emission and current health expenditure. Similarly, the significant impact of FDI is found on all the dependent variables of this study. In contrast, the variable of TOP is found to have a significant impact on both CO2 emission and current health expenditure, whereas it makes an insignificant impact on GDP growth. The absence of qualitative data is one of the major limitations of this study. Apart from that, the limited scope of this research on Southeast Asian countries is another limitation.
The recently approved Federal Accounting Standard (FAS) 6/2020 “Property, plant and equipment” (FAS 6/2020) changes the accounting rules for these assets significantly. New regulations of this standard allow solving a significant part of the problematic issues currently taking place in the above-mentioned area. However, there should be emphasized that some controversial aspects of accounting for property, plant and equipment still persist despite the adoption of FAS 6/2020. This paper describes the study of these resolved and unresolved issues of accounting for property, plant and equipment. The purpose of the study is to represent a detailed analysis of the current and future Russian regulations on accounting for property, plant and equipment, identification of persisting, as well as emerging problematic and debatable issues and determination of their solution ways. The methodological base of the study includes a critical analysis of the new regulations of the FAS 6/2020, as well as the rules of the still valid regulatory documents on accounting for the abovenassets. The results of the research are the identification of the most important problematic issues in the field of modern accounting for property, plant and equipment, as well as the development and substantiation of proposals for their solution. At the same time the authors identified problematic issues related to the recognition of objects in property, plant and equipment, with the initial and subsequent measurement, as well as the depreciation of these assets. The theoretical and practical significance of the study lies in the possibility of its use to improve the regulatory regulation of Russian accounting and additionally, in the possibility of applying some of the proposals substantiated here in the practical work of the accounting departments of organizations. As a research perspective, first of all, it should be noted a critical analysis of the implementation in practice of regulations approved by the FAS 6/2020, the identification of new problems in this field and looking for solving ways.
The aim of this study is to analyze the differences of earnings management between companies that missed and beat analyst consensus. Nonfinancial companies listed in the Indonesia Stock Exchange in 2017–2018 and have analyst consensus data available are used as the research sample, which consist of 28 companies observed for four quarters. The final sample in the analysis consists of 94 observations (firm-quarters). The independent sample t-test is used for data analysis. Results show that companies that missed analyst consensus have greater discretionary accrual than the group of companies that beat analyst consensus. Therefore, differences in earnings management between companies that missed and beat analyst consensus exist. Companies that missed analyst consensus are more inclined to conduct earnings management in the following period. This finding opens the possibility to develop a new hypothesis in the positive accounting research framework.
Keywords: Analyst Consensus; Missed and Beat; Earnings Management.
Hafiez Sofyani, Rudy Suryanto, Sigit Arie Wibowo
et al.
Penelitian ini bertujuan untuk menginvestigasi dinamika permasalahan yang terjadi dalam pengelolaan dan tata kelola pemerintahan desa. Desa Dlingo dipilih sebagai obyek penelitian dikarenakan desa ini sudah menerima dana desa dan menghadapi berbagai permasalahan yang cukup kompleks dalam pengelolaan dan tata kelola pemerintah desanya, tetapi mampu untuk mengatasi berbagai permasalahan yang muncul tersebut. Pendekatan yang digunakan adalah investigatif dengan melibatkan informan penelitian dari aparatur desa, praktisi dan akademisi. Metode perolehan data adalah dengan teknik wawan-cara, dokmentasi dan observasi. Dari hasil studi ditemukan bahwa permasalahan yang terjadi dalam pelaksanaan pemerintahan desa dapat dibagi menjadi tiga sub utama, yakni meliputi: (1) masalah perumusan rencana strategis, (2) masalah pelaporan keuangan dan kinerja, dan (3) masalah pencapaian kinerja desa. Dalam rangka menyikapi permasalahan yang terjadi, Pemdes Dlingo melakukan sinergi dengan Pemkab, Pemprov, dan fihak universitas, serta melakukan pendekatan persuasive untuk meru-bah pola pikir masyarakat agar lebih mandiri.
Nadielli Maria dos Santos Galvão, Andreza Cristiane Silva de Lima, Winicius Borges dos Santos
Objetivo: Verificar se os estudantes de ciências contábeis de uma universidade pública localizada no Agreste do Estado de Sergipe conhecem a estrutura e finalidade das Demonstrações Contábeis obrigatórias.
Metodologia: Realizou-se uma pesquisa quantitativa e descritiva, com estudantes dos 4º, 6º, 8º e 10º períodos de uma universidade pública do Agreste do Estado de Sergipe, cuja coleta de dados ocorreu por meio de um questionário estruturado, contendo perguntas que incluíam o conceito e objetivo de cada demonstrativo contábil obrigatório de acordo com o Pronunciamento Contábil 26 (R5) e Lei 6.404/76. Para análise dos dados foi adotada a estatística descritiva, com o desiderato de conhecer o percentual de erro e acerto dos alunos. Também foi realizado o teste qui-quadrado para verificar se há diferença no conhecimento sobre o tema entre os grupos de alunos participantes da pesquisa.
Resultados: Os principais achados mostram que a maioria dos alunos consideram que possuem conhecimento mediano quanto ao conceito e finalidade dos demonstrativos contábeis. Mas, ao verificar o nível de erros e acertos quanto aos questionamentos realizados sobre cada demonstração, verificou-se que os alunos mostraram ter mais clareza sobre o conceito do Balanço Patrimonial, DRE, DFC, DMPL e Notas Explicativas. Por outro lado, a DVA, DRA e DLPA, foram os relatórios que a maioria mostrou ter menos conhecimento, já que a maior parte desse público, ainda não teve contato com tais demonstrativos. No geral, a autoavaliação que realizaram no início da aplicação do questionário, coincidiu com o volume de erros ou acertos, após o confronto de resultados.
Contribuições do Estudo: Com esses achados foi possível identificar aquelas demonstrações mais conhecidas pelos estudantes, além de saber quais são as menos abordadas durante o curso. Esta informação pode contribuir para que coordenadores e professores realizem iniciativas para abordar melhor tais conteúdos em sala de aula, tendo em vista que os profissionais contábeis precisarão conhecer bem o assunto, visto que é de competência única e exclusiva do contador elaborar esses relatórios.
The objective of this study is to analyze the effect of management control system and emotional intelligence on the performance of Air Traffic Controller (ATC) staffs with locus of control as a moderating variabel. This analysis used management control system and emotional intelligence as independent variables. The dependent variable is Performance of Air Traffic Controller. The samples used in this research are58 ATC staff with minimum education of Diploma 1 which was surveyed between 24 September to 5 November 2015. The statistical method used in this study is moderating regression analysis for the statistical test of hypothesis testing and statistical t test.Based on the analysis ofquestionnaires obtainedfound that the emotional intelligence hasa positive and significant impact on performance, while management control system does not have a significant effect on performance. Meanwhile in the statistical test by using locus of control as moderating variable, all independent variables have positive and significant influence.
The purpose of this study is to examine the effect of risk, efficiency and performances of conventional banks in Indonesia. Risk variables consist of capital risk which are measured by Capital Adequacy Ratio (CAR), liquidity risk which are measured by Loan to Deposit Ratio (LDR), credit risk which are measured by Non Performing Loan (NPL) and management risk which are measured by Net Interest Margin (NIM). Efficiency is measured by Operating Expense to Operating Income (BOPO) while banking performances are measured by Return on Assets (ROA). The population of this study is all of conventional banks registered in Indonesia Stock Exchange(BEI.) Purposive sampling method is used and the number of samples is 16 banks. We use quarterly data during period of 2013-2014. The hypotheses are tested using multiple linear regression.The result shows that capital risk (CAR) has negative effects, Liquidity risk (LDR) has positive and significant effects, credit risk (NPL) has no significant effects and management risk (NIM) has positive and significant effects on banking performance. Meanwhile, efficiency (BOPO) has significant and negative effects on banking performance.
Maritza Viviana Rocha Rodríguez, Ingrid Viviana Martínez González
El presente artículo tiene como fin describir cuáles fueron las primeras escuelas de comercio en Colombia y las primeras universidades que crearon programas de Contaduría Pública en el país. En la segunda mitad del siglo XIX se dio comienzo a la enseñanza de los conocimientos mercantiles y, por ende, de la contabilidad, cuando no existía la expresión “contador público”, sino “tenedor de libros”. Vale la pena mencionar que antes de la fundaciónde las escuelas de comercio hubo escuelas o universidades que, aunque no eran netamente mercantiles, dictaban materias al respecto. Un claro ejemplode ello es la Escuela Nacional de Minas, la cual formaba ingenieros con una orientación comercial y por ello enseñaba como materia la Contabilidad Industrial. Fue así como la profesión contable tomó relevancia en el país, aunado a la necesidad de la población (comerciantes principalmente) y del Estado, impulsada por el crecimiento económico que se vio en la época.
Eduardo Rocca Espinoza, Domingo García Pérez de Lema, Antonio Duréndez Gómez-Guillamón
This paper analyses the factors associated with the competitive success of MSMEs in Peru. A qualitative research was carried out with a sample of 94 companies with more than 5 employees. Factors for competitive success are studied from the perspective of the resource-based theory. Results show that MSMEs that develop a more complete management control system and have more efficient human resources practices have a better chance to succeed in a competitive market. These results are especially useful for MSMEs managers and governmental directors in order to promote and design strategies and policies that promote the growth and competitiveness of MSMEs.
Batununggal Indah Club (BIC) berdiri pada bulan April 2001 bergerak dalam penyediaan fasilitas olahraga dan ruang serbaguna yang berlokasi di kawasan komplek perumahan Batununggal Indah Bandung Selatan. Ada dua sistem transaksi pada Batununggal Indah Club terdiri dari keanggotaan (Membership) dan pengunjung umum (non Member) sebagai salah satu sumber penerimaan kas. Permasalahan terjadi saat pengelolaan pembayaran perpanjangan membership yang dikelola oleh bagian ADM Membership masih dilakukan secara manual, baik perhitungan, pembuatan faktur sampai Laporan Pembayaran Perpanjangan membership. Berdasarkan analisis permasalahan tersebut maka dibangun Aplikasi Penerimaan Kas dari Pembayaran Perpanjangan Membership dengan menggunakan Microsoft acces 2013. Metode penelitian yang digunakan waterfall yaitu melakukan pendekatan secara sistematis dan urut mulai dari level kebutuhan sistem sampai pemeliharaan sistem. Aplikasi ini diharapkan dapat menunjang kelancaran administrasi penerimaan kas pembayaran perpanjangan membership dan mengotomatisasi Laporan Penerimaan Kas Pembayaran Perpanjangan Membership
<p>Research is aimed to disclose the meaning of human resource as the intellectual assets. This study used a qualitative paradigm interpretive phenomenological to interpret the human resources as the intelectual assets in Amal Usaha Muhammadiyah. Result of research indicates that the intellectual assets in Amal Usaha Muhammadiyah are signified as the disseminator of knowledge and the driver of dakwah, income source and also expense.</p>
Penelitian ini bertujuan untuk menguji apakah kepemilikan asing, proporsi komisaris indepeden dan leverage berpengaruh terhadap pemilihan auditor berkualitas. Menggunakan 128 sampel pengamatan dari 32 perusahaan manufaktur terdaftar di BEI 2010-2014, hipotesis penelitian diuji menggunakan metode regresi logistik. Hasil penelitian menyimpulkan bahwa kepemilikan asing dan proporsi komisaris independen mempengaruhi keputusan memilih auditor berkualitas, sementara leverage tidak mempengaruhi pemilihan auditor.
This study aimed to test whether foreign ownership, the proportion of the independent commissioner and the leverage effect on the selection of qualified auditors. Using a sample of 128 observations from 32 manufacturing companies listed on the Indonesian Stock Exchange from 2011 to 2014. Research hypotheses are tested using logistic regression method. The research concluded that foreign ownership and the proportion of independent commissioner influencing the decision to choose quality auditor, while the leverage does not affect the selection of auditors
The purpose of this study is to determine the effect of characteristic of firm to the level of creditrisk. Characteristics of the firm is proxied by size, leverage, spread ownership, net profit margin,return on equity, industry type and scope of the company’s operations. Measurement of level creditrisk uses PT Pefindo bond rating. Annual reports of listed companies in PT Pefindo and IndonesiaStock Exchange (IDX) 2010-2011 are collected based on purposive sampling techniques. Thepopulation is 238 companies. Sample used amounted to 84 companies. The analysis model usedin this study is multiple linear regression. Results of this study indicate that the level of corporatecredit risk in Indonesia is high because it is below the 50.00%. The test result of multiple regressionshowed that firm of characteristic affect the level of credit risk. Firm characteristics that affectthe level of credit risk are size, leverage, dispersion of ownership, net profit margin and returnon equity.