Journal of Contemporary Accounting

New learning method with ERP business simulation game: What can we learn?

Muhammad Fadhly Rizky Octavio — 2024-09-04

This Study explores the effectiveness of Enterprise Resource Planning (ERP) business simulation games on user competencies. This Study Uses a qualitative descriptive methodology, and the informants of this research have been winning in national and international business simulation games (both students and alums). Traditional pedagogical approaches need to be revised to explain the rich dynamics arising from business environments. As a result, they also consider incorporating new educational aids into their curriculums, i.e., business simulation games. Participants indicated that interacting with these simulations enhanced their understanding of business topics and resulted in soft skills growth. Current working alumni said they felt more capable of acclimating to the professional world. However, the Study unearthed that comparatively few higher education institutions incorporate business simulation games in their teaching practices. The result shows that with the development of technology, there is a transformation in how business functions; integration of these tools into educational frameworks becomes essential to narrow the knowledge theory gap and knowledge application. These results suggest the importance of universities introducing technology tools, particularly ERP business simulations, into their curricula for Business and Economics courses (single or joint honors) alongside accounting.

The Role of Sustainable Competitive Advantage on Sustainable Finance and Bank Profitability

Riyan Harbi Valdiansyah — 2024-08-31

This study examines the moderating effect of sustainable competitive advantage on the relationship between sustainable finance and bank profitability of Indonesian conventional commercial banks from 2019 to 2022. The study has found that sustainable finance has a positive impact on bank profitability (ROA and ROE). However, the impact of sustainable competitive advantage on bank profitability was only positive with ROA, suggesting that ROA is a more effective indicator of bank profitability for this study. Furthermore, the study indicates that the impact of sustainable finance on bank profitability (both ROA and ROE) is diminished by the delay in the implementation of sustainability reporting during the COVID-19 reporting period. The results of this study are likely to encourage banks to increase their sustainable finance and focus on improving the quality of sustainability reporting in order to gain a competitive advantage in the current banking industry landscape in Indonesia.

Analysis of social engineering prevention socialization patterns through websites and Twitter

Rahmadani Ningtyas Sekar Putri — 2024-08-31

This study aimed to identify social engineering prevention socialization patterns through website and twitter by six major banks in Indonesia. This qualitative research utilized archival research method and documentary secondary data, namely using the bank's website and twitter media. This qualitative research uses content analysis and data was processed using NVivo 12 software. The results showed that the socialization of social engineering prevention provided by six banks in Indonesia through the website and twitter media contained information about the characteristics of social engineering, bank contact service facilities, and steps to prevent social engineering. Optimization of socialization through the website and twitter could be done by creating content that contains complete and up-to-date information about the characteristics of social engineering, contact service facilities, and preventive measures that could be visualized in the form of videos or attractively designed poster images.

Determinants of accounting fraud in Paser regency regional apparatus

Wahyudin Nor — 2024-08-31

Accounting fraud can occur in the private and government sectors. This study aims to test and analyze the factors that affect accounting fraud in the Paser Regency Regional Apparatus. The population consists of 218, with a sample of 87 respondents consisting of the Head of the agency/agency, Secretary, Head of Finance, and officials involved in using funds and preparing financial statements. Data were collected through questionnaires measured using the Likert scale and analyzed by regression analysis using SPSS 25. Based on the results of the analysis, it was found that the variable perception of compensation suitability negatively affects accounting fraud. While information asymmetry, internal control, individual morality, observance of accounting rules, and internal audit do not affect accounting fraud. The Paser Regency government should close the opportunity for fraud by tightening financial management and reporting supervision, paying attention to and maintaining compensation adjustments, including incentives and other benefits to minimize fraud.

Factors Affecting Regional Government Capital Participation in Aceh Regional Banks

Mugtafillah RM — 2024-09-12

This research aimed to examine the affect of fiscal capacity, profit sharing funds, excess budget financing, and dividends from regional government capital participation on regional development Aceh bank with the size of the legislature as moderating variable. The unit of research analysis is amount of regional government capital participation in Aceh Bank. Research population are 23 districts in Aceh. Hypothesis was analyzed using multiple linear regression method. It was concluded that fiscal capacity, profit sharing funds, excess budget financing and regional bank dividends had a positive effect on regional government capital participation. Meanwhile, the size of the legislature has a negative effect on government capital participation. The size of the legislature negatively and insignificantly moderates fiscal capacity but negatively and significantly moderates profit sharing funds in government capital participation. The size of the legislature has a positive and insignificant moderation of excess budget financing but has a positive and significant moderation of regional bank dividends in terms of government capital participation.