The citizen acceptance of e-government is widely researched in industrialized nations; however, only a few studies have looked at the adoption of e-government in developing nations, including Indonesia. This study aims to identify the... more
The citizen acceptance of e-government is widely researched in industrialized nations; however, only a few studies have looked at the adoption of e-government in developing nations, including Indonesia. This study aims to identify the elements influencing Indonesian citizens’ acceptance of electronic governance. The following models are suggested to achieve this purpose: the information system success model (ISSM) and the technology adoption model (TAM). The sample includes 735 respondents in Indonesia; the self-selection convenience sampling technique was used in this study. The findings indicated that perceived usefulness is positively impacted by system quality (β = 0.113; p < 0.05), information quality (β = 0.502; p < 0.05), and service quality (β = 0.285; p < 0.05). Furthermore, considering the TAM model, perceived usefulness (β = 0.762; p < 0.05) has a favorable impact on intentions to use e-government, and intention to use (β = 0.502; p < 0.05) favorably influe...
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This study aims to investigate the relationship between communication, training, educational background and the adoption of accrual accounting. It also examines whether organizational culture moderates the relationship between these... more
This study aims to investigate the relationship between communication, training, educational background and the adoption of accrual accounting. It also examines whether organizational culture moderates the relationship between these factors and the adoption of accrual accounting. The census sampling method was utilized to choose 44 finance division staff for this investigation. Structural equation modeling (SEM) using Smart PLS version 3.0 was employed in this paper for data analysis. In addition, a systematic questionnaire was issued to the heads of financial divisions and administrative staff in Riau city, Indonesia, in order to collect relevant data. The findings of this study revealed that the adoption of accrual accounting is influenced by communication and training, while educational background has insignificant effect. Furthermore, the interaction between training and communication in accrual accounting adoption is moderated by organizational culture. Meanwhile, organizationa...
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In a pandemic situation the audit sector, either government or public, is affected in terms of audit implementation, especially in carrying out field audits. However, auditors can tackle this issue by applying new methods. Therefore, the... more
In a pandemic situation the audit sector, either government or public, is affected in terms of audit implementation, especially in carrying out field audits. However, auditors can tackle this issue by applying new methods. Therefore, the purpose of this study is to examine the effect of auditor skepticism, auditor competence, understanding of information systems, and auditor motivation on audit quality. It also assesses whether time budget pressure has a moderating effect on the relationship between auditor competence, auditor motivation, and audit quality. 58 questionnaires were issued to government internal auditors in the Principal Inspectorate of Indonesia’s Supreme Audit Institution in the AKN V and VI units, and the data were acquired using a Google Form. SmartPLS software version 3.0 was used to analyze data applying Structural Equation Modelling (SEM). Purposive sampling was used in this investigation, which took a quantitative approach. The paper uses the theory of planned ...
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This research is a quantitative study which aims to examine the level of corruption in the Indo- nesian local government with its influencing determinants, namely fiscal decentralization, gov- ernment internal audit, and law enforcement... more
This research is a quantitative study which aims to examine the level of corruption in the Indo- nesian local government with its influencing determinants, namely fiscal decentralization, gov- ernment internal audit, and law enforcement and natural resources as moderating variables. The population in this study is the district and city governments in Indonesia. The sample in this study consisted of 81 district governments and 33 city governments based on the purposive sampling method with the criteria of district and city governments having permanent legal force corruption cases in 2019. Testing the hypothesis in this study using Moderated Regression Analysis (MRA) with the SPSS Version 24 program. The results showed that fiscal decentralization had a significant effect on the level of corruption, government internal audit and law enforcement had no significant ef- fect on the level of corruption, natural resources had a significant effect on moderating the effect of fiscal decentra...
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This study empirically examines the factors that influence the level of disclosure of local government financial statements, with audit opinion as a moderating variable. The ratio of financial independence, capital expenditure,... more
This study empirically examines the factors that influence the level of disclosure of local government financial statements, with audit opinion as a moderating variable. The ratio of financial independence, capital expenditure, intergovernmental revenue, and legislative size are independent variables in this study. The dependent variable is the degree of disclosure of local government financial statements (LKPD). The population used in this study is the financial statements of local governments in Indonesia that have been audited by BPK RI. The sample on this study consisted of 338 district/city governments on Java Island in 2018–2020 with purposive sampling. The test carried out is Multiple Linear Regression analysis using STATA version 16. Based on the results that have been analyzed, it can be concluded that the ratio of financial independence and intergovernmental revenue has a significant effect on the level of LKPD disclosure. Meanwhile, capital expenditure and legislative siz...
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E-government is the use of internet platforms to deliver governmental services to citizens with the goal of improving government efficiency, transparency, and participation. This study aims to find out what factors determine the rate at... more
E-government is the use of internet platforms to deliver governmental services to citizens with the goal of improving government efficiency, transparency, and participation. This study aims to find out what factors determine the rate at which public university in Indonesians accept e-government services. This study uses the Technology Acceptance Model (TAM). TAM is a traditional model of technology diffusion that is an essential conceptual criterion. It drives acceptance consisting of perceived usefulness and perceived ease of use. The results of this paper back up the original TAM hypothesis. Based on the data collected and analyzed, the study concludes that three influencing factors, namely perceived usefulness (PU), perceived ease of use (PEU), and perceived risk (PR), are significantly related to the intention to use e-commerce government. However, trust and social influence do not significantly affect the intention to use e-government services. This paper has significant implic...
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This study aims to examine and prove the effect of personal and reliability factors on both the adoption as well as the utilization of e-government indirectly through the intention to use. The proposed model uses various theories, such as... more
This study aims to examine and prove the effect of personal and reliability factors on both the adoption as well as the utilization of e-government indirectly through the intention to use. The proposed model uses various theories, such as technology acceptance, diffusion of innovation, and unified theory of acceptance and use of technologies. It incorporates contracts from the e-government adoption and usage model to explore and understand the factors that drive different types of e-technology adoption and use. Employing purposive sample, the paper collected around 158 respondents that were used to support this study. According to the findings, there are 103 government employees in the sample, 36 general public, and 19 businessmen in the Provincial Government of DKI Jakarta (Indonesia). After the questionnaire’s reliability and validity were rigorously evaluated, the data were analyzed using the Structural Equation Modeling (SEM) technique. The results indicate that personal factors...
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Due to innovations, the Industrial Revolution 4.0 has become a popular trend among the public. The Indonesian government is eager to implement e-procurement in accordance with Presidential Regulation No. 16 of 2018 on government... more
Due to innovations, the Industrial Revolution 4.0 has become a popular trend among the public. The Indonesian government is eager to implement e-procurement in accordance with Presidential Regulation No. 16 of 2018 on government procurement. The purpose of this study is to assess the impact of each TOE model factor on Indonesian e-procurement adopters, as well as to investigate how the diffusion of innovation theory categorizes them. This study employed a quantitative method and SmartPLS version 3.0 to examine the model, based on Teo et al. (2009), which set the major structure. In this study, state-owned firms and their subsidiaries, as well as other private enterprises that operate in the infrastructure and construction sectors and participate in Indonesia’s e-procurement system, were used as samples. The result show that top management support (β = 0.279; p < 0.05) and information sharing culture (β = 0.783; p < 0.05) have positive and significant effects on e-procurement a...
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This study aims to identify and evaluate the impact of accrual-based government accounting standards, human resources, and internal control on the quality of financial statements in the Ministry of Agriculture Republic of Indonesia Food... more
This study aims to identify and evaluate the impact of accrual-based government accounting standards, human resources, and internal control on the quality of financial statements in the Ministry of Agriculture Republic of Indonesia Food Security Agency's finances. One central work unit and 34 regional work units dispersed across the provinces make up the Food Security Agency work unit. The Central Food Security Agency work unit will subsequently assemble the financial report into a financial report for Echelon 1 level. This study is quantitative and draws its primary data from the answers to the questionnaires that were given to participants. Only 50 of 70 respondents who participated in the study's samples met the criteria. In this investigation, Smart Partial Least Square 3.0 was also employed, and the Structural Equation Modeling (SEM) approach was used to evaluate the data and test the research's assumptions. The use of accrual-based government accounting standards a...
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The background of the service program is the lack of access of SME’s entrepreneurs in the Cibadak sub-district to financial institutions, which can be caused by the low level of financial literacy of micro-food entrepreneurs typical of... more
The background of the service program is the lack of access of SME’s entrepreneurs in the Cibadak sub-district to financial institutions, which can be caused by the low level of financial literacy of micro-food entrepreneurs typical of the city of Rangkasbitung, Banten. This community service method is a workshop on financial literacy by partner groups in marketing their products. As a result, micro-food businesses typical of the city of Rangkasbitung, Banten, are given knowledge and insight into what financial literacy is through financial inclusion and how to obtain business capital so that the business they run can grow and develop. In order to make access to financial institutions easier, participants are also provided with ways to obtain business capital from third parties. During the training, every time the material is finished, the participants are given assistance in preparing financial management and how to conduct online transactions.
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Research Interests: Business and Indonesian
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This study begins with the problem of the many Indonesia’s local governments that have not been able to compile a Government Agency Performance Accountability Report or LAKIP. This is because there are still many local governments that... more
This study begins with the problem of the many Indonesia’s local governments that have not been able to compile a Government Agency Performance Accountability Report or LAKIP. This is because there are still many local governments that have not been able to measure performance with applicable standards. And therefore, many local governments still get poor grades in preparing their LAKIP. This due to several factors such as the commitment of management which is still questionable, the lack resources used to measure performance and so forth. This study aims to find out how far have local government efforts are taken to measure performance according to organizational factors of local government in Indonesia specifically in Bekasi. Through the institutional theory, this study has three objectives, to find out the effects of technical knowledge, management commitment, and resources on performance measurement. Therefore, this study contributes to provide a picture for the local government...
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Beginning from the assumption that accrual accounting is useful in ensuring the high performance of management systems, this study attempts to determine to what extent municipalities comply with new accounting standards in Indonesia with... more
Beginning from the assumption that accrual accounting is useful in ensuring the high performance of management systems, this study attempts to determine to what extent municipalities comply with new accounting standards in Indonesia with a focus on municipalities in the provinces of Sumatera and Java. Drawing from institutional theory, this study has two objectives: (i) to investigate to what extent municipalities comply with the accounting standards stipulated in PP No. 71 of 2010, (ii) to examine the relationship between explanatory factors such as, training programs, information technology, and internal communication, and the level of accrual accounting adoption in Indonesia's municipalities. Therefore, this study contributes to identifying input into the adoption of Government Regulation No. 71 of 2010 in order to apply accrual accounting to the fullest and to minimize errors in financial reporting with the analysis of possible obstacles faced in implementing accrual accounting
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This study aims to examine the effect of role conflict, role ambiguity, self-efficacy, and spiritual quotient on auditor performance with emotional quotient as a moderating variable. The sample of this study was 45 auditors from 15 public... more
This study aims to examine the effect of role conflict, role ambiguity, self-efficacy, and spiritual quotient on auditor performance with emotional quotient as a moderating variable. The sample of this study was 45 auditors from 15 public accounting firms in Riau and Riau Islands. The analytical method in this study is multiple regression analysis and Moderated Regression Analysis (MRA). The results showed that (1) Role Conflict negatively affected Auditor Performance (2) role ambiguity negatively affected auditor performance (3) self-efficacy had a positive effect on auditor performance (4) spiritual quotient had no effect on auditor performance (5) emotional quotient has moderates the relationship between role conflict, role ambiguity, self-efficacy, and spiritual quotient with auditor performance.
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This study intends to investigate and demonstrate the impact of local government financial performance as influenced by political oversight, regional wealth, intergovernmental revenue, and capital spending. In Indonesia in 2019, the... more
This study intends to investigate and demonstrate the impact of local government financial performance as influenced by political oversight, regional wealth, intergovernmental revenue, and capital spending. In Indonesia in 2019, the district/city local governments were the subject of this study. The Report on Local Government Finances (LKPD) accessible at the Audit Board of the Republic of Indonesia was used as secondary data (BPK RI). The data used in this study included 491 data samples chosen using the purposive selection approach from 507 districts/cities across Indonesia. The analytical method used in this study was path analysis with Smart PLS software and a significance level of 5%. Structural Equation Modeling was used for data analysis (SEM). The findings of this investigation showed that regional wealth, intergovernmental revenue, and capital expenditures have an impact on local government's financial performance. Political supervision, however, does not mitigate the a...
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Purpose: Beginning from the assumption that accrual accounting is useful in ensuring the high performance of management systems, this article investigates explanatory factors concerning the level of accrual accounting adoption in... more
Purpose: Beginning from the assumption that accrual accounting is useful in ensuring the high performance of management systems, this article investigates explanatory factors concerning the level of accrual accounting adoption in municipalities on the Indonesia island of Java. Design/methodology/approach: Data collection in this study was based on a structured questionnaire sent to the Head of Accounting Sections of 119 Javanese municipalities. The instrument for content and construct validity and reliability was tested. Then, the hypotheses were tested using Structure Equation Modelling (SEM) by SmartPLS. Findings: The results indicate that the variables of top management support, adequate training programs, and the quality of information technology has a significant effect on the level of accrual accounting adoption and key are factors influencing the level of accrual accounting adoption. They also indicate that organizational culture is an important moderating influence between t...
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Financial reports are required from both the federal and municipal governments to demonstrate and improve governance and raise openness and accountability of government financial management. This study aims to determine how much mandatory... more
Financial reports are required from both the federal and municipal governments to demonstrate and improve governance and raise openness and accountability of government financial management. This study aims to determine how much mandatory disclosure in local government financial reports can be increased by adding variables such as the number of members in the legislative body, debt, and population, as well as a control variable – the age of the municipal authorities. The population of this study comprised all Local Government Financial Statements (LGFS) in Indonesia and the Supreme Audit Agency’s financial statement auditing requirements as of 2018. The paper adopted a purposive sample technique; 248 local governments in Indonesia were sampled. This study tested hypotheses using multiple regression analysis with the SPSS Version 25 application. The findings show that the number of members in the legislative body, debt, and total population do not affect the level of LGFS disclosure;...
Research Interests: Business and Accounting
There are many problems related to audit quality, which are often associated with audit failures. Internal government auditors in Indonesia also have issues with audit quality. Therefore, this study aims to present empirical evidence on... more
There are many problems related to audit quality, which are often associated with audit failures. Internal government auditors in Indonesia also have issues with audit quality. Therefore, this study aims to present empirical evidence on the relationship between independence, competence, motivation, and audit quality. It will also determine the moderating effect of time budget pressure on the relationship between factors and audit quality. Data of this study were collected through a google form, in which 57 questionnaires were sent to internal auditors of government within the Principal Inspectorate of Indonesia’s Supreme Audit Institution for at least two years. The study adopted a quantitative approach using purposive sampling. Data were analyzed using Structural Equation Modeling (SEM) with PLS version 3.0. The result findings of this study revealed that competence and motivation have a significantly positive effect on the quality of audit while independence does not. Time budget ...
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This study begins with the problem of auditor performance on the Big Four Public Accounting Firm and requires an improvement in audit quality due to a decreased audit quality assessment on the Big Four Public Accounting Firm. Problem... more
This study begins with the problem of auditor performance on the Big Four Public Accounting Firm and requires an improvement in audit quality due to a decreased audit quality assessment on the Big Four Public Accounting Firm. Problem related to audit quality is also experienced by government internal auditors. This is due to several factors such as the minimum standards set by the Financial and Development Supervisory Agency (FDSA) that have not been met by government internal auditors, auditor staff with accounting education backgrounds are still very few, auditors have not applied the Government Internal Oversight Apparatus (GIOE) code of ethics and so forth. The aims of this study to determine the extent of the audit quality produced by the government's internal auditors at the FDSA of Java island Representatives. Through the theory of behaviorism, this study has four objectives is to find out the implementation of professional accounting ethics, auditor competence, integrity...
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Penelitian ini dilakukan untuk mengetahui apakah terdapat pengaruh antara Dana perimbangan, Pinjaman Daerah dan Penerimaan lain-lain yang sah terhadap Pendapatan Asli Daerah dan Belanja Publik kabupaten/kota di Indonesia. data dikumpulkan... more
Penelitian ini dilakukan untuk mengetahui apakah terdapat pengaruh antara Dana perimbangan, Pinjaman Daerah dan Penerimaan lain-lain yang sah terhadap Pendapatan Asli Daerah dan Belanja Publik kabupaten/kota di Indonesia. data dikumpulkan berdasarkan laporan APBD tahun 2006 sampai tahun 2009. Data ini termasuk PAD, DP dan pendapatan lain-lain sebagai proksi dari desentralisasi fiskal dan ukuran belanja publik Data dianalisis menggunakan tehnik uji asumsi klasik dan hipotesis yaitu regresi sederhana dengan menggunakan Statistical Package for the Social Sciences (SPSS 19). Hasil analisis menunjukkan bahwa terdapat pengaruh positif desentralisasi fiskal terhadap besarnya belanja publik. Transfer dana perimbangan ke daerah dan penerimaan lain-lain yang sah mempengaruhi jumlah belanja publik daerah. Sedangkan variabel pinjaman daerah mempunyai pengaruh yang kurang signifikan bila dibandingkan dengan variabel dana perimbangan dan penerimaan lain-lain yang sah. Dari penelitian ini dapat di...
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Penelitian ini dilakukan untuk menguji pengaruh variabel political connection, thin capitalization, multinationality dan tax heaven country utilization terhadap tax avoidance . sampel yang digunakan dalam penelitian ini adalah 46... more
Penelitian ini dilakukan untuk menguji pengaruh variabel political connection, thin capitalization, multinationality dan tax heaven country utilization terhadap tax avoidance . sampel yang digunakan dalam penelitian ini adalah 46 perusahaan multinasional yang terdaftar di BEI periode 2016-2018 yang dipilih dengan menggunakan Purposive Sampling dengan menetapkan beberapa kriteria tertentu. Data dianalisis menggunakan teknik analisis regresi berganda menggunakan SPSS 25. Penghindaran pajak dalam penelitian ini menggunakan dua pengukuran yaitu Cash Tax Effective Rate (CETR) dan Book Tax Difference (BTD). Hasil penelitian ini menyimpulkan bahwa: (1) Pengukuran dengan CETR menghasilkan bahwa political connection , Thin Capitalization, multinationality, dan tax heaven utilization tidak berpengaruh terhadap tax avoidance. (2) Pengukuran dengan BTD menghasilkan bahwa political connection, multinationality, dan tax heaven utilization memiliki pengaruh yang signifikan terhadap tax avoidance ...
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Public sector accounting reforms have resulted in crucial changes in accounting reporting by the government, namely the adoption of accrual accounting in the public sector. This study looks into the social factors that led to the... more
Public sector accounting reforms have resulted in crucial changes in accounting reporting by the government, namely the adoption of accrual accounting in the public sector. This study looks into the social factors that led to the Indonesian central government implementing accrual accounting reform. This study adopted a quantitative approach using purposive sampling. Structural Equation Modeling (SEM) with PLS version 3.0 was used to analyze the data. The information for this study was gathered using a Google Form, which was used to send 70 questionnaires to government finance officials, chief accountants and auditors, and heads of accounting and auditing divisions in the Ministry of Finance. Seeing these social factors is expected to increase the effectiveness of the administration of accrual accounting implementation. The results showed that pressure from donors, pressure from the National Board of Accountants and Auditors (NBAA), political will, and audit process had an impact on ...
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The purpose of this quantitative research is to test and prove empirically the effect of applying accrual-based accounting standards in Indonesia. The population in this study is the head of the financial subdivision and the financial... more
The purpose of this quantitative research is to test and prove empirically the effect of applying accrual-based accounting standards in Indonesia. The population in this study is the head of the financial subdivision and the financial staff of the regional government organizational unit in the DKI Jakarta province. The study used the random sampling method and managed to collect 84 respondents. Structural Equation Modeling (SEM) is used in this study as a data analysis test tool using Smart PLS software version 3.0. The results show that the quality of human resources and organizational commitment has a significant effect on the application of accrual-based accounting standards in Indonesia. Meanwhile, training and organization culture does not have a significant influence on the implementation of accrual-based accounting standards in Indonesia. The contribution for local government to improve their performance in reporting local government financial statements (LKPD) and assess the...
This study aims to determine the effect of organizational factors, namely decision-making authority, organizational objectives and targets, incentives and technical knowledge on performance measurement. The research sample is the Regional... more
This study aims to determine the effect of organizational factors, namely decision-making authority, organizational objectives and targets, incentives and technical knowledge on performance measurement. The research sample is the Regional Apparatus of the City of East Jakarta Administration's Head of Subdivision and Planning Staff. The sampling technique uses the census sampling method. The data analysis method uses Structural Equation Modeling (SEM) using the Smart Partial Least Square application version 3.0. The findings reveal that technical knowledge has a considerable impact on performance measurement. Meanwhile, decision-making authority, organizational objectives and targets, and incentives have no significant effect on performance measurement. The findings of this study have implications for local governments to always maintain a code of ethics according to the standards for the preparation of LAKIP in order to realize effectiveness and efficiency so that government per...
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This study examines whether the internal control system moderates the relationship among budget expenditure, government size, legislative size, and audit findings on financial statement disclosure in Indonesia. This is a quantitative... more
This study examines whether the internal control system moderates the relationship among budget expenditure, government size, legislative size, and audit findings on financial statement disclosure in Indonesia. This is a quantitative study that uses the purposive sampling technique to collect data from 240 local governments in Indonesia. Data were analyzed using Structural Equation Modelling (SEM) with Smart PLS. The results show that government size, legislative size, and audit findings had a positive and significant effect on financial statement disclosure, whereas budget expenditure does not. In addition, the findings revealed that the internal control system moderates the relationship between government size and legislative size and financial statement disclosure, but not by audit findings. The study contributed to extending the institutional and agency theory that explains these factors toward disclosure in the local government in Indonesia. The findings suggest that Indonesia’...
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This study aims to identify the effects of local revenue, audit opinion, legislative size, and intergovernmental revenue towards the financial performance of Local Governments in Indonesia. This study uses all districts/cities within the... more
This study aims to identify the effects of local revenue, audit opinion, legislative size, and intergovernmental revenue towards the financial performance of Local Governments in Indonesia. This study uses all districts/cities within the island of Java as a sample. The sample identification uses the purposive sampling method. Secondary data used in this study originates from the report of examination of the local government financial report and the summary of examination published per semester by the national audit board of the Republic of Indonesia. A total of 108 samples were retrieved, resulting in a total of 120 samples. The hypothesis testing was done using the multiple linear regression analysis method. The results of this research show that local revenue, national audit board opinion, and legislative size has a significant relationship on the financial performance of local governments in Indonesia. However, Intergovernmental Revenue does not have a relationship on the financi...
This study aims to review academic research work carried out in the field of e-commerce adoption. The e-commerce area has been classified into three broad categories, namely technological context, organizational context and environmental... more
This study aims to review academic research work carried out in the field of e-commerce adoption. The e-commerce area has been classified into three broad categories, namely technological context, organizational context and environmental context. Finally, this study identifies the important role of SMEs, an overview of e-commerce technology and the adoption of e-commerce. This study collected 52 research studies in the field of e-commerce. This research provides a systematic review of the above studies. This study classifies 3 important factors in e-commerce adoption, namely technology, organization and environmental factors. This study identifies that to increase the success of e-commerce, it is necessary to consider the determinants of e-commerce adoption so that e-commerce players can excel in the competition. This study will make a positive contribution to understanding e-commerce adoption for academics, industry, regulators, and other e-commerce users.
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This research is based on the problem of poor audit practices by the Big Four audit firms and the mid-tier audit firms in UK in 2018/2019 cycle, which is indicated as audit failure. This resulted in sanctions and fines that increased... more
This research is based on the problem of poor audit practices by the Big Four audit firms and the mid-tier audit firms in UK in 2018/2019 cycle, which is indicated as audit failure. This resulted in sanctions and fines that increased significantly from the previous year. Problems related to audit quality are also experienced by government internal auditors in Indonesia. This is due to several factors such as the quality of government internal auditor resources that are still below the lowest service standards as a public institution, lack of available apparatus and low competency, and limited budget. The purposes of this study are to determine the extent of audit quality produced by government internal auditors at the Principal Inspectorate of Indonesia’s Supreme Audit Institution. Based on attribution theory, this study has several objectives, namely to determine the effect of competence, independence, and motivation on audit quality. Therefore, the contribution of this research ca...
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The development of several food preparations in Kelanggaran Village, Unyur Serang, Banten, are craftsmen who diversify their processed products of various sizes, shapes, and types. The increase in the amount of production produced by... more
The development of several food preparations in Kelanggaran Village, Unyur Serang, Banten, are craftsmen who diversify their processed products of various sizes, shapes, and types. The increase in the amount of production produced by craftsmen often neglects to be unable to determine the expected profit target related to material spending, production processes to marketing, so that prices are formed only based on estimates. In addition, this service aims to provide understanding to the craftsmen of special food processing. It is hoped that after this service, they can determine the cost of goods sold themselves and be able to market these special processed foods through the internet for their business. The implementation method in the program uses the participatory follow-up assessment method for IbM partners. This method is carried out because of the need for a partner situation analysis stage in the form of a field visit to the partners. To solve the solution to the problems faced...
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This study is based on the Government Regulation No 71 of 2010 concerning Government Accounting Standards which have been enacted since 2015. In the period of this regulation enactment, there are obstacles that occur and it causes... more
This study is based on the Government Regulation No 71 of 2010 concerning Government Accounting Standards which have been enacted since 2015. In the period of this regulation enactment, there are obstacles that occur and it causes culpabilities in accrual basis accounting reporting. The objective of this study is to discover the factors which affect the accrual basis accounting implementation. Utilizing institutional theory as the theoretical basis to establish the framework that correlate training, communication, educational background, organizational culture, and implementation of accrual basis accounting. This study was conducted using quantitative method in local government of Bekasi. Therefore, this study contributes to regional government in order to able to provide the input in implementing a policy, specifically the Government Accounting Standards; provide information in regard to the obstacles and solutions which affects the implementation accrual basis accounting in Region...
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This research begins with the problem of the Indonesian Minister of Finance recognizing cities and districts in Indonesia have a low level of compliance regarding financial reports and the Supreme Audit Board (BPK) has published a report... more
This research begins with the problem of the Indonesian Minister of Finance recognizing cities and districts in Indonesia have a low level of compliance regarding financial reports and the Supreme Audit Board (BPK) has published a report that highlights compliance issues in the local government of Indonesia based on the Summary of First Semester Examination Results in 2019 there is a problem of the level of compliance of local government related to the disclosure of financial statements in Indonesia. The purpose of this study was to determine the factors influencing the degree of mandatory disclosure to local governments in Java and Sumatra Islands. This study has three objectives namely to find out the number of local parliamentarians, local government budget spending, existence of an assistance and training program for disclosure financial statement. Therefore, this research contributes to provide an illustration for local governments in measuring financial statement disclosures.
Research Interests: Business and Accounting
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The aim of this study is to acquire empirical evidence that environmental performance and environmental disclosure has an influence on financial performance. The key differentiation between this study and previous studies is the use of... more
The aim of this study is to acquire empirical evidence that environmental performance and environmental disclosure has an influence on financial performance. The key differentiation between this study and previous studies is the use of different variables and measurement methods. The hypothesis of this study is based on stakeholder theory and legitimation theory. The purposive sampling method was used to collect data from manufacture companies listed in the Indonesian Stock Exchange and the PROPER 2016-2018 program. Instruments for classic assumptions have been tested. Afterwards, multiple linear regression is used as the analysis method, and secondary data types with the use of documentation methods. The outcome of this study shows that environmental performance and environmental disclosure has a significantly positive influence towards financial performance.
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Starting from the assumption that the problem of taxpayer compliance is important issues throughout the world, both in developed countries or in developing countries because if the taxpayer does not comply, it will cause the desire to do... more
Starting from the assumption that the problem of taxpayer compliance is important issues throughout the world, both in developed countries or in developing countries because if the taxpayer does not comply, it will cause the desire to do so acts of avoidance, evasion and tax neglect. this research seeks to find out to what extent taxpayers registered with SAMSAT Bekasi City fulfill Motorized vehicle tax liability. Drawing from institutional theory, this study has six objectives: (i) to find out the application of understanding of regulations taxation of taxpayer compliance, (ii) to determine the application of sanctions tax on taxpayer compliance, (iii) to determine the application of the tax rate to taxpayer compliance, (iv) to determine the effect of the application of preferences risks to taxpayer compliance. Therefore, this research contributes to the development of science knowledge and is expected to apply the theory that has been obtained specifically regarding the influence ...
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This research aimed to find out factors which affected accountability of village fund allocation management in Bogor district. Population in this research was village heads and village secretaries in Bogor district. The hypotheses were... more
This research aimed to find out factors which affected accountability of village fund allocation management in Bogor district. Population in this research was village heads and village secretaries in Bogor district. The hypotheses were tested using data surveys from 77 respondents. The analysis technique used multiple linear regression. The findings from this research indicated that the competence of village officials affected the accountability of village fund management. Whereas, society participation and supervisors had no effect on accountability in the management of village fund allocations. This research contributed to the use of village fund allocations in the Indonesian village government. The further research should the interview method to dig deeper into the management of village funds. In addition, further research is expected to expand research to not be only focused on villages in Bogor District.
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This study aims to identify the effects of local tax, tax revenue sharing, special allocation fund, and capital expenditure on the regional finance independence in Indonesia’s local governments. This study uses all districts/cities... more
This study aims to identify the effects of local tax, tax revenue sharing, special allocation fund, and capital expenditure on the regional finance independence in Indonesia’s local governments. This study uses all districts/cities within the Central Java as a sample. The sample identification uses the purposive sampling method. Secondary data used in this study originates from the report of examination of the local government financial report and the summary of examination published per semester by the national audit board of the Republic of Indonesia. A total of 161 samples were retrieved, resulting in a total of 175 samples. The hypothesis testing was done using the multiple linear regression analysis method. The results of this research show that local tax, tax revenue sharing revenue, has a significant relationship on the regional finance independence in Indonesia’s local governments. While, allocational fund and capital expenditure does not have a relationship on the regional...
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Tujuan dari penelitian ini adalah untuk menguji pelaksanaan akuntansi berbasis akrual di Pemerintah Provinsi Banten. Penelitian ini berusaha untuk menjawab tiga pertanyaan penelitian: Pertama, manfaat yang diperoleh dari penerapan sistem... more
Tujuan dari penelitian ini adalah untuk menguji pelaksanaan akuntansi berbasis akrual di Pemerintah Provinsi Banten. Penelitian ini berusaha untuk menjawab tiga pertanyaan penelitian: Pertama, manfaat yang diperoleh dari penerapan sistem akuntansi berbasis akrual, kedua, tantangan menerapkan sistem akuntansi berbasis akrual dan terakhir pra-kondisi penting untuk keberhasilan pelaksanaan akuntansi berbasis akrual.Penelitian ini mengambil desain penelitian deskriptif dengan menggunakan pendekatan studi kasus. Populasi dalam penelitian ini sebanyak 252 SKPD dan staf PKK. Data dianalisis menggunakan Software SPSS digunakan untuk analisis korelasi hubungan antara hasil yang diperoleh dari responden dan karakteristik demografi responden.Temuan menunjukkan bahwa manfaat terbesar berasal dari penerapan akuntansi berbasis akrual ditingkatkan manajemen aset dan meningkatkan konsistensi dan komparabilitas informasi keuangan yang dilaporkan. Tantangan utama yaitu kurangnya sumberdaya teknologi...
Research Interests:
How to evacuate passengers in a metro station safely and efficiently when there is an emergency is an important concern of society. Based on insights from passenger behavior surveys, five typical evacuation behaviors of metro passengers... more
How to evacuate passengers in a metro station safely and efficiently when there is an emergency is an important concern of society. Based on insights from passenger behavior surveys, five typical evacuation behaviors of metro passengers during an emergency are modeled. A comprehensive model for simulating emergency evacuation is proposed, which is developed with thorough psychological analysis of metro passengers and combined with five typical behavior models in different scenarios. The proposed model was integrated into pedestrian simulation software, and an initial numerical test run on the Shanghai metro system showed that it can give a good performance and be beneficial for making, evaluating, and improving emergency responses.