Proceeding UII-ICABE

System Design and Development of Financial Product Sales Forecasting with exponentially weighted moving average and exponential smoothing method

Dianing Sandya Arisoma, Supangat Supangat, Luvia Friska Narulita — Tue, 18 Feb 2020 00:00:00 +0000

There are many financial products that are offered to the customers, such as bancassurance, mutual fund or customer loan. In financial industry, the revenue of each product is calculated and summarized into one-month revenue. We can create some estimation or forecast the upcoming revenue for the upcoming month using some forecasting methods, such as moving average or exponential smoothing. In this study, we use exponential weighted moving average method and exponential smoothing. To calculate the error, Moving Average Percentage Error is used in this study. The result of this study shows that the moving average method and exponential smoothing have a pretty high error rate after calculated with Mean Average Percentage Error method.

Keywords: forecasting, moving average, exponential smoothing, MAPE

Conceptual models for integration of Data Mining and SEO to Improve E-Commerce Performance

Tri Andjarwati, Agus Hermanto, Vieqi Rakhma Wulan

Since the initiation of online trading in Indonesia, the public trust getting higher in using e-business applications have a positive effect, in the form of more open markets and raised competition to gain consumer trust. This requires a concern of company management settling their product sales strategies to continue going up, mainly online trading. At some point, the technique used for online marketing is SEO (search engine optimizer), but in its use, SEO still has some drawbacks. Therefore, in this article it is proposed to carry out data mining integration with SEO, so that the results can be used to improve e- business performance support that can be used as an alternative decision-making by management.

Keywords: SEO, data mining, e-commerce, management, marketing

Corporate Governance, Corporate Social Responsibility and Firm Value: Economic Value Added as the Intervening Variable

Isti Rahayu, Desti Anggraeni

This research study is aimed to find out whether Economic Value Added (EVA) mediates the relationship between Good Corporate Governance (GCG) and firm value, and mediate the relationship between Corporate Social Responsibility (CSR) and firm value. The sample used in this research is mining sector companies listed on the Indonesia Stock Exchange during the period 2013-2017. The statistical method used is multiple linear regression with path analysis to solve the mediate variable. The research findings revealed that EVA does not mediate the relationship between GCG and firm value, and does not mediate the relationship between CSR dan firm value. Although EVA does not serve as the mediator, it influences firm value.

Keywords: GCG, CSR, EVA, firm value, mining companies.

Does the Progressive Personal Income Tax Drives Tax Evasion in Indonesia?

Retno Estri, Sartika Djamaluddin

The aim of this research was to determine whether progressive personal income tax had impact on the tax evasion behavior in Indonesia. The research sample used was the tax audit result data of Personal Taxpayer in the whole Indonesia for twelve years. The result of Tobit Model regression analysis with pooled data showed that the application of progressive tariff system was influential on the tax evasion behavior in Indonesia. The change of tax rates policy enforced through the Law of Income Tax No. 36 of 2008 also contributed on the level of tax evasion in Indonesia. Moreover, the socio-economic and demographic factors were also included in the analysis of identified tax evasion.

Keywords: Tax Evasion, Personal Income Tax, Progressive Tax Rates

Education Spillovers and Labor Productivity Convergence In Yogyakarta Special Region and Central Java

Joko Susanto, Didit Welly Udjianto

This study aims to identify the possibility of the occurrence of education spillover and the convergence of labor productivity in the Yogyakarta Special Region and Central Java. The research data includes the expected year of schooling, GRDP per capita, the number of senior high school, poverty rate, and labor productivity published by the Central Bureau of Statistics (BPS). The data were analyzed by the spatial regression models and the coefficient of variation. The results indicate that there is an education spillover. The expected years of schooling in a region/city is not only influenced by causal factors in this area but also influenced by the expected years of schooling in the surrounding area. Education spillover encourages an increase in labor productivity in the lagging region faster than advanced ones so that they are capable of catching up. Therefore, education spillover promotes convergence in labor productivity.

Keywords: education, spillovers, labor, productivity, Convergence

Does Islamic Banking Financing Help the Poor?

Achmad Tohirin, Fauzan Husaini

This study aims to examine the effect of Islamic banking financing in helping poor people. Panel data starts from 2014q1-2018q2 collected from six countries were used in this study. The analysis method used is the panel data analysis. Private consumption expenditure is used to measure the level of poverty. Total Shariah- Compliant Financing is used to measure Islamic banking financing value. Several control variables are involved, such as conventional bank credit, consumer price index and economic growth. The result showed that Islamic banking financing has an effect in reducing the level of poverty better than conventional banking in these countries.

Keyword: Islamic Banking, Poverty, Financing

Single Tariff and Tax Compliance of Micro Small and Medium Enterprises in Indonesia (Case Study in DKI Jakarta Province)

Muhammad Yudhy Guztaman, Sartika Djamaluddin

To increase tax ratio and tax basis, Government release Peraturan Pemerintah (PP) No. 46 Tahun 2013. Using single tariff (1%), the regulation gives easiness to tax payer (Micro, Small and Medium Enterprises) in order to fulfill their tax obligation. After five years implementation, Government revised the policy. Peraturan Pemerintah No. 23 Tahun 2018 not only decrease the tariff (0,5%) but also regulate time limit using the tariff. Furthermore, the policy gives tax payers a freedom to choose using special (single) tariff or regular one (progressive tariff) but they could not use single tariff if they already use progressive tariff (vice versa). This paper will show the changes in MSME taxpayers (corporate and personal tax payer) behavior in DKI Jakarta Province responding the regulation.

Keywords: Tax Compliance, Micro, Small and Medium Enterprise, Single Tariff

The Influence ERPSim To Student’s Learning Outcome in Enterprice Resource Planning (ERP) Course

Noor Endah Cahyawati, Akmal Abdi

Today, business process and decision making depend heavily on information system such as Enterprice Reource Planning (ERP). ERP are complex information systems, which integrate business processes and decision-making at the organization level. It is challenge for accounting students to understand business processes and enterprise software usage without involvement in real-word practise. Accounting Program in Universitas Islam Indonesia using ERP software in their curriculum, aiming to expose students to real- world business processes. ERPSim is a business simulation game’s tool to learn actual SAP and business processes. This study examines how ERPSim influence student’s learning outcome in ERP course. Sample was 109 students who have taken ERP course in UII’s Accounting Program. This study provides empirical evidence that enjoyment and cognitive appraisal of using ERPSim have positive effect to the intension to use ERPSim for learning business processes. While the intension to use ERPSim has a positive effect on the perceived learning outcomes but has no effect on the learning outcome’s grading.

Keywords: ERPSim, Enjoyment, Cognitive Appraisal, Intension, Learning Outcomes

Lean Six Sigma Concept in The Health Service Process in The Universal Health Coverage of BPJS Healthcare (Healthcare and Social Security Agency)

Tantri Yanuar Rahmat Syah, Achmad Nurohim, Dominicus Sutrisno Hadi

Since the beginning of 2014 BPJS Kesehatan has been operating as a "single payer" by introducing a health service referral system is the provision of health services that regulate the delegation of duties and responsibilities of health services reciprocally both vertically and horizontally. With the adoption of new systems and quality improvement demands, hospitals are one of the providers of health care facilities, so all hospitals in Indonesia seem to be required to improve and make improvements in their service systems. To implement improvements, methods are needed so that improvements can be realized. One method that is currently developing in system improvement and process efficiency is the Lean Six Sigma method. By looking at the successful implementation of Lean Six Sigma in the health service sector (Lean Hospital) in several health service organizations in various countries, one of the hospitals in Indonesia that is currently improving health service governance is Rumah Sakit Ibu dan Anak Harapan Mulia also has the same potential in implementing Lean Hospital. Based on the results of Lean Six Sigma research, it was able to be applied with LCM tools on improving the BPJS tiered referral patient service process at RSIA Harapan Mulia by reducing the total time of service completion both from service users 351 minutes to 122 minutes or 65.2% and from the service provider 481 to 153 minutes or 68.2%. Activities with Added value also increased from 25.6% to 43.4% from the service user side and from 16.2% to 39.9% from the service provider side. While non-added value was reduced both from the service user side from 74.4% to 56.6% and service provider side from 83.8% to 60.1%.

Pentagon Fraud Analysis in Detecting Potential Financial Statement Fraud of Banking Companies in Indonesia

Erna Hidayah, Galih Devi Saptarini

This study aims to determine the potential for financial statement fraud by using pentagon fraud analysis. Pentagon fraud is a concept that explains the factors that cause someone to commit fraud, namely pressure, opportunity, rationalization, capability, and arrogance. In this study, the pressure factor is proxy by using financial targets and external pressure. The opportunity factor is proxied by using the nature of industry and effective monitoring. The rationalization factor is proxied by using a change in auditor. The capability factor is proxied by using change in directors. Finally, the arrogance factor is proxied by using the frequent number of CEO’s picture. This study uses the F-Score Model to see the potential for fraudulent financial statements. The sample in this study were 33 banking companies listed on the Indonesia Stock Exchange in 2013-2017 that met certain criteria. The analysis technique used is panel data regression analysis and hypothesis testing using the t test. The results of this study indicate that the financial target and change in directors variables are proven to have a significant positive effect in detecting the potential for financial statement fraud, but the external pressure and nature of industry variables have a negative effect in detecting the potential for financial statement fraud. While the effective monitoring variable; change in auditor, and frequent number of CEO’s picture has no effect in detecting potential fraudulent financial statements.

Keywords: fraud pentagon, f-sore, potential fraudulent financial statements

Target Costing to Manage Production Cost in Cassava Fermented SMEs Case in “Kembang Madu” Tapay Industry – Indonesia

Alwan Sri Kustono, Imam Mas’ud, Dwima Nadya Magvira

The purpose of this research is to study how target costing implementation on managing production cost in cassava fermented industry: “Kembang Madu” tapay, in order to reach the desired proftt. The difficulties on managing cost and getting desired profit in “Kembang Madu” tapay was the reason and motivation behind this research. To get all the data that needed in this research, researcher choose to do observation and interviewing the production manager and the owner of “Kembang Madu” tapay. The production cost calculated the company and the alternative production cost calculated by researcher, were analyzed and compared each other to know how good the target costing implementation. The result of this research shows that target costing implementation in “Kembang Madu” tapay was good and fit. Implementation of target costing can raise the profit earned as much as the desired profit. And then, the company can manage the production cost on its product.

Keywords: production cost, profit target, target costing, selling price

Analysis on Unemployment and Inflation in Indonesia for The Periode of 1980 -2016 using Philipps Curve Approach

Sarastri Mumpuni Ruchba, Fakhry Hadiyan

This research was carried out using annual report data on the employment level and Consumer Price Index obtained from Indonesian Statistics Book of 1980-2016 published by Central Bureau of Statistics (BPS, Ind) aimed to look into the relationship between unemployment and inflation in Indonesia in the period of year 1980 – 2016. The analysis method used is Vector Error Correction Model (VECM), which is a restricted VAR model, because of the existing cointegration that presented the long period relationship between the unemployment and inflation variable rate in VAR model. VECM could analyse the long and short period inter variable relationship. The result of the analysis showed the significant presence of negative relationship with the IHK within the short period of the lag 2 unemployment variable rate. Hence, within three years (lag 3) the IHK variable and the unemployment rate significantly affected each other with a positive relationshipship. In the long period, the unemployment rate variable had a positive influence to the IHK variable. Furthermore, the Impluse Response Function (IRF) explained the effect of the shock on one variable towards another variable. At the first to the second period the IHK variable had not responded to the given shock, while it experienced a negative decrease in the third period. At the fourth period the IHK variable responded towards the positive, and then the trend pointed out at a positive realationship until the tenth period.

Keywords: Phillips Curve, Unemployment Rate, Inflation, Consumer Price Index, Vector Error Correction Model (VECM).

Analysis of Factors Affecting the Quality of Audit Results at Internal Control Unit of University of Jember

This study aims to examine the effect of work experience, independence, objectivity, integrity, and competence quality of audit results at Internal Control Unit of Jember University using multiple linear regression analysis. It belongs to an empirical study with probability sampling data. The respondents are all functional auditors who worked in the Internal Control Unit of Jember University. Five independent variables are work experience, independence, objectivity, integrity, and competence. One dependent variable is quality audit results. The basic theory based on General Standards in SPAP, work experience, independence based on principles code of ethics established by IAI, objectivity, integrity, and competence. Results of this study showed work experience, independence, objectivity, and competence have significant effect on the quality of audit results, while integrity variables don’t have significant effect on quality of audit results. Coefficient of determination shows independent variables simultaneously influence the dependent variable (audit quality) by 78.3%, while the remaining 21.7% is influenced by other factors.

Keywords: Work Experience, Independence, Objectivity, Integrity, Competence

Effect of Marketing Mix and Service Quality on Tourist Satisfaction

Muhammad Elfi Azhar, Jufrizen Jufrizen, Muhammad Andi Prayogi, Maya Sari

This study aims to investigate the effect of marketing mix and service quality on tourist satisfaction. The main objective of the study is divided into two sub-objectives: investigating the effect of the marketing mix on tourist satisfaction and investigating the effect of service quality on tourist satisfaction. The population in this study are all tourists visiting the Tourism Destinations in the City of Medan. Sampling using non probability sampling. Sampling of tourists in this research was determined by quota sampling of 200 respondents. Data collection techniques used in this study include interviews and provide questionnaires to the relevant parties. The technique of data analysis in this research is descriptive and multiple regression. The results of the study showed that the marketing mix and service quality variables partially and simultaneously had a significant effect on tourist satisfaction in the Tourist Destinations in the City of Medan

Keywords: Marketing mix, service quality, tourist satisfaction

Personality Characteristics and Locus of Control as The Moderate of Correlation of Time Budget Pressure and Organization Commitment Towards the Dysfunctional Audit Behaviour

Reni Yendrawati, Finda Yumna Ghaitsa

Auditor personality is an interesting topic in accounting field because this research is still rarely. Several previous researchs about time budget pressure, organizational commitment and dysfungtional audit behaviour also have inconsistence results. The purpose of this research is to investigate the influence of time budget pressure and organizational commitment on dysfungtional audit behavior. This study examines the impact of time budget pressure and organizational commitment on dysfungtional audit behavior with personality traits and locus of control as moderating variable. The important purposes in this study are to investigate trait personality and locus of control on the relation between time budget pressure, organizational commitment and dysfungtional audit behavior. The respondens for this study are auditors who work on public account firms in Yogyakarta, Solo and Semarang. Moderated regressions analysis with absolute difference test used to examine the hypotheses. The results showed that time budget pressure have positive effects on dysfungtional audit behavior and organizational commitment have negative effects on dysfungtional audit behavior. Moreover time budget pressure was determined by trait personality and internal locus of control have significant effect on the relation between time budget pressure and dysfungtional audit behavior, but external locus of control do not have significant effect on the relation between time budget pressure and dysfungtional audit behavior. Organizational commitment was determined by trait personality and it has significant effect on the relation between organizational commitment and dysfungtional audit behavior. But internal and external locus of control do not have significant effect on the relation between organizational commitment and dysfungtional audit behaviour.

Keywords: dysfungtional audit behavior, time budget pressure, organizational commitmen, locus of control

Policy Analysis of Regional Public Service Agencies (BLUD) at H. Andi Sulthan Daeng Radja Hospital Bulukumba Regency

Andi Faizah, Ifayani Haanurat, Juliani Ibrahim

This study aims to determine the implementation of the policy, the form of financial management patterns, the level of success of work unit performance (SATKER) in H.A. Sulthan Daeng Radja Hospital, Bulukumba Regency after the BLUD application. This research was conducted at H.A. Sulthan Daeng Radja Hospital in Bulukumba Regency using qualitative methods with data collection techniques through observation and in-depth interviews with representatives of BLUD officials, ASN and Non ASN BLUD satker selected purposively.

The results of this study indicate that the implementation of the policy is not optimal based on Permenkes No. 20 of 2014, the form of financial management is guided by government policies as stipulated in the Act, but the implementation is not optimal, because the factors forming organizational structure are not based on expertise and skills, lack of support from satker, financial management is not optimal, does not reflect healthy business practices, no transparency, no financial performance assessment sheets are made, procurement management is not good, achievement of Minimum Service Standards (SPM) is still below the target and evaluation of the success rate of BLUD satker performance is still low.

Kata Keywords: BLUD, Policy, Implementation, Financial BLUD

Ratio of Cash Flow as A Measure in Assessing the Financial Performance of Cigarette Company

Lufriansyah Lufriansyah

This study aims to determine and analyze the performance of the company's financial-Cigarette Company listed in Indonesia Stock Exchange by measuring the ratio of cash flow to compare the performance of similar companies. The analysis used in this research is descriptive analysis. The population in this study were all cigarette company listed on the Stock Exchange Indonesia. Data used in this research is secondary data. The method used to analyze data is descriptive analysis method by calculating the ratio of cash flow of each company and see how the performance of each cigarette company listed in Indonesia Stock Exchange and compare advantages and weaknesses of the company. The Result is Hanjaya Mandala Sampoerna company (HMSP) have a ratio value Operating Cash Flow Ratio (AKO) is best compared with tobacco companies other similar, the company signaled its ability to generate net profit from operating cash flow has, and Bentoel group (RMBA) company is worst performers, HMSP have a ratio value Coverage Cash to interest ratio (CKB) is best compared with tobacco companies other similar, the company signaled its ability to pay interest on operating cash flow has, and companies RMBA company is worst performers, HMSP company have a ratio value Coverage Cash Against Debt( CKHL) the best in comparison with tobacco companies other similar, the company signaled its ability to pay current liabilities from operating cash flow has, and companies RMBA company is worst performers, HMSP company have a ratio value amount of Debt (TH) is best compared with tobacco companies other similar, the company signaled its ability to pay the total debt of the operating cash flow has, and RMBA company is worst performers.

Keywords : Cash Flow Statement, Cash Flow Ratio and Financial Report

Accountability and Transparency in Managing Village Funds in Ngawen, Blora, Central Java

Windyastuti Windyastuti, Lita Yulita Fitriyani, Marita Marita, Mufida Nur Afifah

This research was conducted to determine the effect of accountability and transparency in managing of village allocation funds in Ngawen District, Blora Regency. This study uses a quantitative approach with regression analysis as a tool. The influence of accountability and transparency can identified from the performance of the Ngawen district government in the presentation of information and comparative reports on village fund allocation with the previous year. The result shows that accountability and transparency had an influence on the management of village fund allocation, especially in the Ngawen District of Blora Regency. The higher the accountability of the Ngawen District government, the better the management of village fund allocation would be. Moreover, in the transparency dimension, it is showed that a better transparency of the Ngawen District government will improve the management of village fund allocation.

Keywords: accountability, transparency, managing, village funds

Analysis of Factors Affecting Local Shopping in North Sumatra Province

Baihaqi Ammy

The purpose of this study was to determine and analyze the effect of taxes in the areas of shopping areas and analyze the impact of levies to the shopping area, analyze the impact of general allocation funds to the shopping areas, analyze the effects of taxes, retribution and general allocation to the shopping area either partially or simultaneously Agency business Regional Tax and Retribution Medan. The approach used in this research is an associative approach. The population in this study is a report on the budget and actual weight of taxes and levies refineries cities terrain while samples that meet the criteria of sampling observations made during 5 consecutive years. Data collection techniques in this study using secondary data. Data analysis techniques in this study using Classical Assumption Test, Multiple Regression, Hypothesis test (t-test and F test), and the coefficient of determination. The data in this study using the SPSS software program (Statistics Package for the Social Sciences) version of the partial 16.00. No significant positive effects of local taxes to the shopping area, there is no negative effect and significant correlation between regional spending. No levies to no positive effect and significant among general allocations to the existing shopping areas. The simultaneous positive and significant influence between local taxes, levies and general allocations of the expenditure on the Agency business areas Taxes and levies of Medan.

Keywords: Shopping Area, Local Taxes, Levies General Allocation Fund

Stock Price Response to Bank's Health Components Information: Study on Banks Listed in Indonesia Stock Exchange

Putri Deanti Risqi Martono, Zaenal Arifin

At present, the Central Bank of Indonesia (Bank Indonesia) uses the RGEC (Risk Profile, Governance, Earnings, and capital) method to assess the health of banks in Indonesia. Every year, the bank reports the health performance and this report is very relevant information for investors in the capital market. This study investigates whether investors in the capital market respond to the same degree from each component of the bank’s health information. By using the sample of banks listed on the Indonesia Stock Exchange in 2014-2017, this study found that investors responded positively to the earnings and the capital components but did not respond significantly to the risk profile and the governance components. The risk profile is not responded by investors, perhaps because the risk of going public banks is considered relatively low, so it is not considered as significant information affecting value. While the governance component is not responded by investors because there is a problem of the data validity or information is considered less important.

Keywords: Bank’s health, Stock Price, Risk Profile, Governance, Earnings, Capital

The Influence of Product Quality and Promotion on Customer Satisfaction and Its Impact on Customer Loyalty PT. Mahakarya Sejahtera Indonesia

Rihul Jannah, Andi Mappatompo, Ifayani Haanurat

This study aims to determine and analyze the effect of product quality and promotion on customer satisfaction and its impact on customer loyalty at PT Mahakarya Sejahtera Indonesia (MSI) as well as knowing and analyzing the variables that influence both directly and indirectly on customer loyalty. Data collection using a questionnaire with the number of respondents was 120 people. The method of analysis used in this study is a quantitative method, through testing the path of analysis. Research shows that product quality has a significant effect on customer satisfaction; promotion has a significant positive effect on customer satisfaction; product quality has no significant effect on customer loyalty; promotion has a significant positive effect on customer loyalty; customer satisfaction has a significant positive effect on customer loyalty; Product quality has a significant positive effect on customer loyalty through customer satisfaction; and promotion has a significant positive effect on customer loyalty through customer satisfaction.

Keywords: Product Quality, Promotion, Satisfaction and Loyalty.

The Influence of Internet Advertising and e-WOM on Perception and Purchase Intention of B2C E-Commerce Costumers in Indonesia

Anggara Tegar Rachmat Hidayat, Budi Astuti

This study presents a theoretical link between internet advertising and the practice of electronic word-of- mouth (eWOM) to customer’s perception and purchase intention in e-Commerce B2C. A quantitive study was carried out and data were obtained through a systematic questionnaire that distributed to 252 respondents in Indonesia. The SEM (Structural Equation Model) with AMOS program was used to solve the hypotheses developed in this study. The results obtained from this study indicate that internet advertising and EWOM (eWOM) have a positive effect on customer’s perceived value and perceived risk of shopping in e-commerce B2C sites. A significant relationship also emerges between internet advertising and eWOM.

Keywords: Internet advertising, Electronic word-of-mouth, Perceived Value, Perceived Risk, Purchase Intention

Design of HR Performance Measurement System Using Human Resources Scorecard Method (Case Study of PT XYZ)

Ghina Tiyasti Hutami, Christanto Triwibisono, Fida Nirmala Nugraha

PT XYZ is one company that focuses on producing high-quality clothing for the global market, at very competitive prices. Currently, the company is only measuring performance for individuals, but there has not been a comprehensive performance measurement. One performance measurement that is able to overcome HR problems is the Human Resources Scorecard method with four perspectives, namely financial, customer, internal business process, and growth and learning. Measuring HR performance at PT XYZ using a description of the company's vision, mission and strategy. Then the weighting uses the AHP method. Based on data processing, there are 5 strategic objectives, 9 critical success factors, 14 KPIs. The final result of PT XYZ's performance score financial perspective is 3.278 with good criteria, customer perspective is 4,000 with good criteria, internal business process perspective is 4.197 with very good criteria, and growth and learning perspective is 3.518 with good criteria. Overall the performance of PT XYZ is 3.7591 with good criteria.

Keywords: Performance Measurement, Human Resources Scorecard, Critical Success Factor, Key Performance Indicator, Analytical Hierarchy Process (AHP)

The Influence of Competence, Work Discipline and Salary on Nurses’ Job Satisfaction and Ability in Providing Service at PT. Zulu Alpha Papa Makassar

Edi Jusriadi, Syafaruddin Syafaruddin, Rahmadianti Rahmadianti

Human Capital is one of the company's assets as intangible resources, which create a competitive advantage of the company, so these assets need to be fostered and developed through a training and development process in order to increase the competence and discipline of nurses in providing services to clients. The research approach used quantitative methods through questionnaires given to the nurses of PT. Zulu Alpha Papa Makassar. The results showed that: 1) competence had a positive and significant effect on the ability to serve nurses. This mean that the higher competence of nurses, the better their ability to serve, 2) work discipline had a positive and significant impact on the nurses’ ability. This means that the higher the work discipline of nurses the better their ability to serve, 3) the salary was not a significant influence on nurses’ satisfaction. This mean that nurses who were not satisfied with the service received influence the performance.

Keywords: Competence, Work Discipline, Salary, Satisfaction

Analysis of the Effect of Internal Control Effectiveness, Appropriateness of Compensation, and Apparatus Morality toward Unethical Behavior and Tendency of Accounting Fraud

Murhandini Lutfi Putri, Ayu Chairina Laksmi

This study aims to analyze the effect of internal control effectiveness, the appropriateness of compensation and apparatus morality toward unethical behavior and tendency of accounting fraud. The sample of this study is the civil servants who work at the Badan Pendapatan Pengelolaan Keuangan dan Aset Daerah (BPPKAD) of the Central Java Province. The sampling method employed is purposive sampling method. The data of this study was collected using questionnaires that were submitted directly to the respondents. The total respondents of this study were 146 respondents. The data collected was analyzed using IBM SPSS 23. The results show that internal control effectiveness, the appropriateness of compensation and apparatus morality negatively affect unethical behavior and accounting fraud tendencies.

Keywords: internal control effectiveness, appropriateness of compensation, apparatus morality, unethical behavior, and accounting fraud tendencies.

Analysis of Factors Affecting Auditor Switching on Manufacturing Issuers

The study is aimed to analyze management substitution, company size, public accounting firm size, financial distress, and auditor specialization on auditor switching. The sample in this study is a manufacturing companies sited on the IDX. The secondary data used is the financial statements that include the auditor’s report within 2014 to 2017. The sample obtained through purposive sampling method. This research belongs to a quantitative research. The data analysis technique used is logistic regression analysis. The data that was successfully processed showed that the variables of management substitution company size, public accounting firm size, financial distress, and auditor specialization did not support the occurrence of auditor switching.

Keywords: Auditor Switching, Management Substitution, Company Size, Financial Distress, Auditor Specialization.

Effect of Compensation and Discipline on Employee Performance

Muhammad Arif, Putri Endah Syaifani, Yudi Siswadi, Jufrizen Jufrizen

This study aims to determine the effect of compensation and work discipline on performance at the Office of Highways and Construction of the Road and Bridge Technical Implementation Unit of North Sumatra Province. This research is associative research. The sample in this study were all employees of the Department of Highways and Construction of the Technical Implementation Unit of the Road and Bridge of North Sumatra Province, totaling 47 people. Data collection techniques used were interviews and questionnaires. Data analysis uses multiple linear regression. The results showed that partially, there was a positive and significant effect between compensation on employee performance. Partially, there is a positive and significant influence of work discipline on employee performance. Simultaneously, there is a significant influence between compensation and work discipline on employee performance.

Keywords: Compensation, Work Discipline, Performance

The Influence of Perception of Internal Control and Work Experience on the Performance of Health Center Employees in Situbondo

This research is to see and assess the extent to which the perception of internal control influence with the concept of COSO, and work experience can consistently improve the performance of employees working in an organization. Moreover, it also aims to examine and analyze the influence of control environment, risk assessment, control activities, information and communication, monitoring, and work experience on employee performance with hypothesis testing using multiple regression analysis. This study uses purposive sampling method, and obtain 51 respondents who work in Situbondo health center as the research sample. A primary data used is obtained from respondents directly through questionnaires. The results showed that information and communication has significantly effect on the employee performance, while the control environment, risk assessment, control activities, monitoring, and work experience don’t significantly effect on the employees’ performance in Situbondo District Health Center.

Keywords: Internal control, work experience, employees’ performance

An Analysis the Reasons Why Indonesia Administrators Commit Fraud

Muhammad Shareza Hafiz, Abdul Halim

Indonesia Corruption Watch (ICW) (2018) stated that at least there were cases of corruption that have been convicted at least 254 cases which involving State administrators in Indonesia which caused state losses of IDR 133.6 billion. The eradication of corruption in Indonesia has been enshrined in the law number 20 of 2001 which consists of 45 chapters that explained about the consequences of corruption but the level of the cases in Indonesia is still high in the executive, legislative and judicial levels. This research aims to identify and analyze the reason why Indonesia administrators commit fraud depend on the perception of academics in North Sumatra. The research was conducted by using a qualitative approach with case study. The data were collected by means of direct interviews that analyzed by using a thematic analysis. The research results show that there were several factors why the perpetrators commit fraud, namely lack of procedure, lack of control environment, financial pressure, and also work-related pressure.

Keywords: Indonesia Administrator, Corruption, Abuse of Power, Pressure

Sharia Loss Insurance Model For Small Fishermen (A Case Study of Pelabuhan Ratu and Pangandaran)

Tuti Kurnia, Julvia Siti Fatimah, Anas Alhifni

The purpose of this study was to design a sharia loss insurance model that is suitable for small fishermen, especially fishermen in Palabuhan Ratu and Pangandaran areas. The method of this study was qualitative research with analytical techniques using Miles and Huberman. The results showed that small fishermen in carrying out operational operations, they often experienced loss and damage to operational equipment ranging from damage and loss of light to damage and loss of weight/severe. The damage was caused by natural factors or theft. To overcome this thing, small fishermen must spend large enough funds to repair the damage or replace losses. If the damage and loss were severe and weight, small fishermen stopped fishing operations and received no income. Small fishermen needed loss insurance and were eligible to become loss insurance customers if the management of small fishermen income. AKSNIL model is a model that bridges between the needs of small fishermen and insurance companies by involving the government and fish auction places and LKMS. This AKSNIL model can reduce the problems faced by fishermen related to continuity in the payment of insurance premiums, on the other hand, can also increase the role of LKMS in coastal communities. The insurance company is also not harmed because of the regular payment of claims and for the payment of claims in large amounts for fishermen are subsidized by the government.

Keywords: Sharia loss insurance, Small Fishermen, LKMS, AKSNIL Model, Insurance Institution

Bogor City Government Policy Model on Sharia Financing for Micro Enterprises Through Islamic Microfinance Institution

Metti Paramita, Wildan Munawar, Andri Brawijaya

Micro enterprises are one component of business actors that have many limitations, especially on financing access. In fulfilling this capital, local government can issue policies on financing for micro enterprises, one of which is sharia financing through Islamic Microfinance Institutions (IMFIs). This study aims to determine Bogor city government policy model on sharia financing for micro enterprises and propose a policy model that can be applied on sharia financing for micro enterprises through IMFIs. This research method uses a descriptive method through a qualitative approach with data collection in the form of Focus Group Discussion (FGD) and interviews with the Cooperative Office and Micro, Small and Medium Enterprises in Bogor City. The results showed that the Bogor city government had issued a policy in the form of facilitating micro enterprises to get financing access through BRI Sharia. The proposed policy model is in the form of the mayor's instructions on providing capital for micro enterprises sourced from the Corporate Social Responsibility (CSR) funds of Bogor City-Owned Enterprises (BUMD) and distributed through Islamic microfinance institutions (IMFIs).

Keywords: Local Policy, Micro Enterprises, CSR Regional Owned Enterprises, IMFIs

The Effects of Corporate Social Responsibility (CSR) Toward Corporate Image and Customer Response (A Case Study in Waroeng Group Yogyakarta)

Primanita Setyono, Ardyan Barru Puspita

In dealing with the issue of Corporate Social Responsibility (CSR) which is not only a discussion of social issues, but also develops into a heated conversation for business owners. This research aims to examine the influence of CSR on corporate image, satisfaction, purchase intention, and customer loyalty in Waroeng Group Yogyakarta. This research uses the type of data that is primary data with the method of distributing questionnaire to respondents, using sampling techniques with purposive sampling, and the population in this study is Waroeng Group consumers in Yogyakarta. The method used to test hypothesis is Structural Equation Model (SEM) with the help of SmartPLS 3.0 software. The result of this research indicate that CSR shows a significant positive effect on corporate image, customer satisfaction, purchase intention, and customer loyalty. The corporate’s image has a significant positive effect on customer purchase intention and customer loyalty. Customer satisfaction has a significant positive effect on customer purchase intention and customer loyalty.

Keywords: CSR, corporate image, customer satisfaction, customer purchase intention, customer loyalty

Improving Company Performance through Innovation Capability and Supply Chain Integration

Dessy Isfianadewi, Firdaus Satya Arrachman, Deasy R. Alwani

This research aims to analyze the improvement of company performance through innovation capability and supply chain integration as a moderating variable, especially in the earthenware industry in Kasongan, Bantul, Yogyakarta. The data was taken through the distribution of questionnaires to 135 SMEs of earthenware craftsmen using proportionate stratified random sampling. The research conducted structural equation modeling to test the proposed hypotheses. The results of this research indicate that there is a significant positive effect of innovation capability on supply chain integration, and the positive effect of innovation capability and supply chain integration on company performance. So that it can be used as a reference to improve the SME’s performance.

Keywords: Company Performance, Innovation Capability, Supply Chain Integration, SMEs

The Evaluation of One Faculty One Village: The Model to Poverty Reduction in Yogyakarta Special Region

Poverty is a multidimensional problem. Poverty should be understood not only in terms of economic disability, but also the failure to fulfill the basic rights and differentiation of treatment for a person or group of people in living a life of dignity. The Government of Yogyakarta Special Region has adopted a right-based approach which means that the state is obliged to respect, protect, and fulfill the basic rights of the poor gradually. However, these efforts are not yet optimal. This study is to evaluate poverty alleviation policies in Indonesia through a One Faculty One Village Model (OFOV), a model to overcome poverty by involving the role of universities in rural and urban life. The sampling method is convenience method in Yogyakarta Special Region based on primary and secondary data in 2018. The sample in this study were community, village government, university students, field supervisor, field assistant program of Student Study Service and Community Service. To test the research hypothesis used two different tests on average with alpha 5%. This study concluded that OFOV has not been optimal due to to reduce poverty in Yogyakarta Special Region.

Determinants of Toll Revenues: The Case of PT. Jasa Marga (Belmera Branch) Medan

M. Firza Alpi, Januri Januri, Puja Rizqy Ramadhan

The purpose of this study was to determine the effect of E-Toll Card on Toll Revenue, to identify and analyze the effect of Cash Against Toll Revenue, and to identify and analyze the effect of E-Toll Card and Cash against Toll Revenue either partially or simultaneously on PT. Jasa Marga (Persero) Tbk Branch Belmera Medan.The used in this research is associative approach. The population in this research is PT. Jasa Marga (Persero) Tbk Medan Belmera while samples that meet the criteria of sampling observations made during 6 months or 184-days of the start of the month July 2017, August 2017, September 2017, October 2017, November 2017 and December 2017. Data collection techniques in this study using documentation technique. Data analysis techniques in this study using descriptive statistics, Classical Assumption Test, Multiple Regression, Hypothesis test (t test and F test), and the coefficient of determination. The data in this study using SPSS software program (Statistics Package for the Social Sciens) 22.00.Hasil version of this study prove that Partial E-Toll Card no effect on Toll Revenue Cash whereas no influence on Toll Revenue. Simultaneous E-Toll Card and Cash effect on Toll Revenue. The results of this study prove that Partial E-Toll Card no effect on Toll Revenue Cash whereas no influence on Toll Revenue. Simultaneous E-Toll Card and Cash effect on Toll Revenue. The results of this study prove that Partial E-Toll Card no effect on Toll Revenue Cash whereas no influence on Toll Revenue. Simultaneous E-Toll Card and Cash effect on Toll Revenue.

Designing the production costing model for small and medium enterprises in Magelang regency

Chaidir Iswanaji, Muhamad Wahyudi

For SMEs, the preparation of the budget becomes a solution that still has not been found a solution, this is due to the limited knowledge of business actors about the technical preparation of the company budget. The purpose of this research is to provide an overview of the design of the budget preparation model for MSME entrepreneurs. This study uses a qualitative approach with the R & D method of budgeting models for MSMEs. The results of this study consisted of three stages, namely stage one consisting of identification of business process activities, identification of the costs of each business activity and determination of the arithmetic unit of each expenditure. Stage two is the calculation of the total cost of each business activity and the third stage is the stage of preparing the cost of production, calculating the gross profit and net profit of the business.

Determinant of internal auditor’s intention to perform whistleblowing: a proposed model

Ardy Qomaruddin, Ataina Hudayati — Mon, 06 Jul 2020 00:00:00 +0000

So many years passed after SOX, fraud in corporation does not show a significant decrease, and only 7 percent of the cases were revealed through a whistleblowing system. BPR is an organization that have a significant weakness in fraud. This paper aims to formulate a research model related to the determination of the intention of internal auditors at BPR to take whistleblowing actions. The model proposed in this paper is derived from Theory of Planned Behavior and Social Cognitif Theory. Variables used in this model are attitude, social norm, perceived behavioural control, self efficacy, and outcome expectation. This research is expected to make a theoretical, scientific, insightful, and literary contribution related to the factors that influence the intention of an internal auditor at BPR to conduct whistleblowing in terms of the TPB and SCT model.