The COVID-19 pandemic has negatively impacted the economic growth of Indonesia. Government regula... more The COVID-19 pandemic has negatively impacted the economic growth of Indonesia. Government regulations to limit large-scale social activities has caused marketing and financial difficulties for micro, small and medium enterprises (MSMEs). Digital and financial literacy have the potential to overcome the problems. This study attempts to identify the determinants of MSME sustainability during the pandemic. By using a questionnaire, this study collected 204 data from MSMEs for further analyses. MSME sustainability is influenced by the digital and financial literacy of MSME owners and is a cause for concern. The implementation of health and safety measures (HSM) has an insignificant impact on business sustainability, but HSM affects financial and digital literacy. Entrepreneurial skills are important to improve HSM and owners’ digital and financial literacy. The government and other parties need to provide more soft loans and facilitate MSMEs to develop entrepreneurial skills, digital a...
Proceedings of the 4th International Conference on Economics, Business and Economic Education Science, ICE-BEES 2021, 27-28 July 2021, Semarang, Indonesia, 2022
The results of the analysis of the documentation of physics learning outcomes of class X students... more The results of the analysis of the documentation of physics learning outcomes of class X students in the city of Padang, showed that student learning outcomes on Newton's Law of Motion occupied the lowest value compared to other material. This shows that in the learning process students get various difficulties. This study aims to a) determine the tendency of students 'perceptions of physics learning on Newton's law material about motion, b) determine the quality of student learning outcomes on Newton's law material about motion, c) the contribution of students' perceptions of physics learning on Newton's law material about motion towards results student learning in the semester January-June 2019, and d) reveal various problems experienced by students in the physics learning process in terms of perception. This research belongs to the type of correlational descriptive research. The research sample was drawn using Stratified Random Sampling technique. The numb...
Abstrak _________________________________________________________________ Penelitian bertujuan un... more Abstrak _________________________________________________________________ Penelitian bertujuan untuk mengetahui bagaimana pengaruh pendidikan pemilik, umur perusahaan dan skala usaha terhadap penggunaan informasi akuntansi pada usaha kecil dan menengah dengan good corporate governance sebagai variabel intervening. Sampel yang digunakan dalam penelitian ini sejumlah 250 responden. Pengambilan sampel menggunakan teknik simple random sampling. Pengambilan data dilakukan dengan survey lapangan. Instrumen yang digunakan dalam pengambilan data adalah kuesioner. Analisis data dalam penelitian ini menggunakan analisis jalur dengan AMOS 21. Hasil penelitian menunjukkan bahwa pendidikan pemilik terhadap good corporate governance, skala usaha dan good corporate governance terhadap penggunaan informasi akuntansi dinyatakan berpengaruh positif dan signifikan. Sedangkan umur perusahaan dan skala usaha tidak berpengaruh positif yang signifikan terhadap good corporate governance. Good corporate gov...
Abstrak _________________________________________________________________ Penelitian ini bertujua... more Abstrak _________________________________________________________________ Penelitian ini bertujuan untuk menganalisis pengaruh pelaksanaan GCG terhadap pembiayaan profit sharing dengan risiko perbankan sebagai variabel intervening. Populasi dalam penelitian ini adalah BUS yang memenuhi kriteria. Metode penelitian menggunakan analisis regresi linier dan analisis jalur (path). Hasil penelitian menunjukkan bahwa variabel pelaksanaan GCG tidak berpengaruh terhadap risiko perbankan, variabel risiko perbankan yang terdiri dari risiko pembiayaan, risiko likuiditas dan risiko operasional berpengaruh terhadap pembiayaan profit sharing, variabel pelaksanaan GCG berpengaruh langsung terhadap pembiayaan profit sharing, namun melalui risiko perbankan tidak berpengaruh. Abstract _________________________________________________________________ This research is intended to analyze the effect of GCG implementation to profit sharing financing with banking risk as intervening variable. The population...
Abstrak ___________________________________________________________________ Berdasarkan observasi... more Abstrak ___________________________________________________________________ Berdasarkan observasi awal, diketahui bahwa 75% guru ekonomi SMA belum siap dalam mengimplementasikan kurikulum 2013. Selain itu, terdapat kendala dalam implementasi kurikulum 2013 yakni kurangnya fasilitas yang mendukung dan kurangnya pelatihan. Tujuan dari penelitian ini adalah untuk mengetahui ada tidaknya pengaruh kompetensi guru, pelatihan, fasilitas sekolah, kepemimpinan kepala sekolah dan peran pengawas sekolah terhadap kesiapan guru ekonomi SMA dalam implementasi kurikulum 2013 di Kabupaten Purbalingga. Populasi penelitian ini adalah guru ekonomi SMA di Kabupaten Purbalingga yang berjumlah 36 guru. Penelitian ini termasuk dalam penelitian sensus dikarenakan jumlah populasi yang sedikit. Metode yang digunakan dalam pengambilan data adalah angket. Data variabel dianalisis dengan statistik deskriptif dan analisis regresi berganda. Hasil penelitian ini secara statistik menunjukkan bahwa terdapat pengaruh...
Abstrak ___________________________________________________________________ Tujuan penelitian ini... more Abstrak ___________________________________________________________________ Tujuan penelitian ini adalah mengidentifikasi determinan dari kesiapan kerja siswa SMK Negeri 1 Pati. Sampel yang diambil adalah semua siswa kelas XII Akuntansi SMK Negeri 1 Pati yang berjumlah 100 siswa. Metode pengumpulan data menggunakan angket dan dokumentasi. Sedangkan metode analisis data meliputi analisis deskriptif dan analisis SEM (Structural Equation Modeling). Hasil penelitian ini adalah kesiapan kerja dipengaruhi oleh kerjasama dan kerajinan. Kerajinan dipengaruhi oleh inisiatif dan kreatifitas, tanggung jawab, sikap dan disiplin kerja. Inisiatif dan kreatifitas dipengaruhi oleh disiplin kerja dan sikap. Tanggung jawab dipengaruhi oleh sikap dan inisiatif dan kreatifitas. Prestasi kerja dipengaruhi oleh tanggung jawab, sikap dan kerjasama. Kerjasama dipengaruhi oleh disiplin kerja dan disiplin kerja dipengaruhi oleh sikap. Abstract _________________________________________________________________...
Abstract The COVID-19 pandemic has forced all the universities in Indonesia to switch their on-ca... more Abstract The COVID-19 pandemic has forced all the universities in Indonesia to switch their on-campus learning to online learning. Some universities could only provide emergency online learning since they were not ready to conduct proper online learning. This switching may decrease the students’ engagement with learning and impact their perceived competencies. Operational accounting competencies (OAC) are important basic competencies which allow accounting graduates to perform generic jobs in their field. Hence, this study attempts to identify the impact of emergency online learning on students’ perceived OAC. A survey was used to collect data on the students’ engagement with synchronous and asynchronous learning and OAC. The study collected 122 items of data and analysed them using descriptive and path analyses. The students have reported that synchronous learning—online classroom engagement—only had a small impact on improving their perceived OAC. The improvement in the students’ perceived OAC was mainly caused by asynchronous learning in terms of active, collaborative and enrichment learning. Lecturers should improve their skills in organising online learning to increase their students’ engagement. Accounting departments need to provide a more complete structure, better infrastructure, and other necessary technologies to improve online learning, as the pandemic’s duration cannot be predicted.
This study aims to investigate the role of self-construal in sharpening reputation judgment on ea... more This study aims to investigate the role of self-construal in sharpening reputation judgment on earnings management cases. This study involves a personality variable that can provide sharper insights into individual assessments, namely self-construal. The study uses an experimental case with involved participants to judge the ethics of earnings management done by other managers (the target managers). Participants of this study consist of 109 master’s degree students majoring in accounting and management who acts as fellow managers. Participants provide ethical judgment and reputation judgment of the target managers. This study indicates that ethical judgment on earnings management behavior differs depending on the target managers’ self-construal. In addition, ethical judgment has a positive and significant effect on reputation judgment. The following analysis showed that ethical judgment mediates the effect of earnings management behavior that self-construal moderates on reputation judgment. Studies that highlight the impact of managers’ reputation engaging in earnings management are still limited. This study used a behavioral approach, especially involving self-construal, to scrutinize the behavior of individuals within the organization, which is previous studies have not yet involved that personality factor. This research’s results imply that a manager’s response to peer’s behavior is helpful to design an appropriate management control system for organizations. This study only used earnings management scenarios in order to increase earnings. Earnings management can be in the form of actions to increase or decrease earnings.
Abstract Students of the millennial generation have several characteristics, including being wast... more Abstract Students of the millennial generation have several characteristics, including being wasteful in their management of money and being highly dependent on information and communication technology. These phenomena mean financial literacy is important for them, in order that they become capable, wise, and efficient individuals who are future-oriented in managing their personal finances. This study aims to create a model for developing the financial management behavior of students. It covers five variables, namely financial behavior, financial attitude, financial knowledge, social media exposure, and peer influence. By using purposive sampling and a five-point Likert scale questionnaire, this study collected data from 327 students spread across several universities in Indonesia. The results of the descriptive analysis show that the students’ financial management behavior (FMB), financial attitude, and financial knowledge are classified as good. Structural equation modeling (SEM) analysis using the single-composite indicator technique shows that 58% of FMB is influenced by financial exposure from social media, financial attitude, and peer influence. Social media exposure and peer influence take on a strategic nature. Financial knowledge, financial attitude, and financial behavior are internal variables related to financial literacy. Further research would need to identify the external variables that have a potential influence on the internal variables of financial literacy.
Proceedings of the Proceedings of the 5th International Conference on Science, Education and Technology, ISET 2019, 29th June 2019, Semarang, Central Java, Indonesia, 2020
Chicago Booth ARC: Managerial Accounting (Topic), 2019
Environmental problems are not only the responsibility of government but the responsibility of ev... more Environmental problems are not only the responsibility of government but the responsibility of everyone. In the Indonesian business context, large-sized enterprises (LSEs) are required to control and manage environmental impacts caused by their operations. Small and medium-sized enterprises (SMEs), which have reached 59.2 million in number, have the potential to contribute to environmental impacts around the area of their operation. Green business is a relatively new concept that is not widely understood by SME entrepreneurs. The purpose of this study is to identify the antecedent variables of intention to implement green business by SMEs. By using extended TAM, this study covered six variables, four internal variables, and two external variables. The results show that the intention to adopt green business (IGB) was affected by the attitude (ATT) of SME entrepreneurs. Furthermore, ATT is only influenced by the perceived ease of use of green business (PEU). Trust as an external varia...
The International Journal of Business and Management, 2016
Abstract: Having important roles in a country's economy, SMEs still encounter financial probl... more Abstract: Having important roles in a country's economy, SMEs still encounter financial problems. Since SMEs' financial reports are not harmonized with the Financial Accounting Standards without Public Accountability (SAK-ETAP), SMEs have difficulty in accessing loans from financial institutions. The objective of study is to understand the behavior of SMEs in accepting new accounting standards. This study also attempts to test the inclusion of government support in the TAM. By employing extended TAM, the study includes perceived usefulness (PU), perceived ease of use (PEU), subjective norm, and intention to use as endogenous variables. Government support, perceived risk, and education are exogenous variables. The intention to use SAK-ETAP mainly depends on government support and SME association. High commitment of related parties is required to disseminate SAK-ETAP to SMEs. Keywords: TAM, Financial Accounting Standards without Public Accountability, SAK-ETAP, SMEs INTRODUCTI...
Geographic Information System is an information system that is used to input, store, retrieve, pr... more Geographic Information System is an information system that is used to input, store, retrieve, process, analyze and produce data geographically referenced or geospatial, to support decision making in the planning. By using GIS, it is hoped will be easier for decision makers to know the tsunami evacuation route information along with the location of public services that can be accessed by residents, specifically those in the city of Padang. Due to the SIG, it will also be described evacuation routes and locations of places of public service on the actual conditions in the form of a map of the city of Padang. At the end of this project, I created a Geographic Information System (GIS) web-based information about tsunami evacuation routes and places of public services in the City field, namely: the road that will go through to the evacuation, hospitals, police stations etc.. Here will be found some analyzes and visualization in a web form that can be used as a reference for decision mak...
The objective of this study was to identify the effect of firm size, RMC, auditor reputation and ... more The objective of this study was to identify the effect of firm size, RMC, auditor reputation and ownershipconcentration on ERM disclosure.The population of this research was all manufacturing companies listed inthe Indonesia Stock Exchange 2011-2012. The sampling technique used in this research was puposive sampling.There were 90 companies qualified as samples. This study used multiple regression analysis to determinethe influence of firm size, RMC, auditor reputation and ownership concentration on ERM disclosure. Theresults of regression analysis showed that the variables of firm size, RMC, auditor reputation and ownershipconcentration had positive effects on the ERM disclosure.
Penggunaan google dokumen tidak semua dari kalangan mahasiswa mahir menggunakannya, urgensi adany... more Penggunaan google dokumen tidak semua dari kalangan mahasiswa mahir menggunakannya, urgensi adanya pelatihan tutor sebaya dalam penggunaan google dokumen terutama pada fitur column agar meningkatkan wawasan terhadap mahasiswa MPI lainnya. Para mahasiswa tidak lagi mengalami kesulitan dan jauh lebih mudah mengatasi kesulitan belajar dalam penggunaan fitur kolom google doc karena belajar bersama teman sebaya yang jauh lebih nyaman dan tidak canggung. Penelitian ini dilakukan dengan menggunakan metode deskriptif dengan mengumpulkan data-data kualitatif yang bersifat studi kasus pelatihan yang dilakukan oleh tutor sebaya penggunaan fitur column google doc pada mahasiswa MPI (Manajemen Pendidikan Islam) di UIN Sunan Ampel Surabaya, baik melalui dokumen maupun hasil wawancara yang telah dilakukan sebelumnya. Instrumen pengumpulan data menggunakan pedoman wawancara.
The COVID-19 pandemic has negatively impacted the economic growth of Indonesia. Government regula... more The COVID-19 pandemic has negatively impacted the economic growth of Indonesia. Government regulations to limit large-scale social activities has caused marketing and financial difficulties for micro, small and medium enterprises (MSMEs). Digital and financial literacy have the potential to overcome the problems. This study attempts to identify the determinants of MSME sustainability during the pandemic. By using a questionnaire, this study collected 204 data from MSMEs for further analyses. MSME sustainability is influenced by the digital and financial literacy of MSME owners and is a cause for concern. The implementation of health and safety measures (HSM) has an insignificant impact on business sustainability, but HSM affects financial and digital literacy. Entrepreneurial skills are important to improve HSM and owners’ digital and financial literacy. The government and other parties need to provide more soft loans and facilitate MSMEs to develop entrepreneurial skills, digital a...
Proceedings of the 4th International Conference on Economics, Business and Economic Education Science, ICE-BEES 2021, 27-28 July 2021, Semarang, Indonesia, 2022
The results of the analysis of the documentation of physics learning outcomes of class X students... more The results of the analysis of the documentation of physics learning outcomes of class X students in the city of Padang, showed that student learning outcomes on Newton's Law of Motion occupied the lowest value compared to other material. This shows that in the learning process students get various difficulties. This study aims to a) determine the tendency of students 'perceptions of physics learning on Newton's law material about motion, b) determine the quality of student learning outcomes on Newton's law material about motion, c) the contribution of students' perceptions of physics learning on Newton's law material about motion towards results student learning in the semester January-June 2019, and d) reveal various problems experienced by students in the physics learning process in terms of perception. This research belongs to the type of correlational descriptive research. The research sample was drawn using Stratified Random Sampling technique. The numb...
Abstrak _________________________________________________________________ Penelitian bertujuan un... more Abstrak _________________________________________________________________ Penelitian bertujuan untuk mengetahui bagaimana pengaruh pendidikan pemilik, umur perusahaan dan skala usaha terhadap penggunaan informasi akuntansi pada usaha kecil dan menengah dengan good corporate governance sebagai variabel intervening. Sampel yang digunakan dalam penelitian ini sejumlah 250 responden. Pengambilan sampel menggunakan teknik simple random sampling. Pengambilan data dilakukan dengan survey lapangan. Instrumen yang digunakan dalam pengambilan data adalah kuesioner. Analisis data dalam penelitian ini menggunakan analisis jalur dengan AMOS 21. Hasil penelitian menunjukkan bahwa pendidikan pemilik terhadap good corporate governance, skala usaha dan good corporate governance terhadap penggunaan informasi akuntansi dinyatakan berpengaruh positif dan signifikan. Sedangkan umur perusahaan dan skala usaha tidak berpengaruh positif yang signifikan terhadap good corporate governance. Good corporate gov...
Abstrak _________________________________________________________________ Penelitian ini bertujua... more Abstrak _________________________________________________________________ Penelitian ini bertujuan untuk menganalisis pengaruh pelaksanaan GCG terhadap pembiayaan profit sharing dengan risiko perbankan sebagai variabel intervening. Populasi dalam penelitian ini adalah BUS yang memenuhi kriteria. Metode penelitian menggunakan analisis regresi linier dan analisis jalur (path). Hasil penelitian menunjukkan bahwa variabel pelaksanaan GCG tidak berpengaruh terhadap risiko perbankan, variabel risiko perbankan yang terdiri dari risiko pembiayaan, risiko likuiditas dan risiko operasional berpengaruh terhadap pembiayaan profit sharing, variabel pelaksanaan GCG berpengaruh langsung terhadap pembiayaan profit sharing, namun melalui risiko perbankan tidak berpengaruh. Abstract _________________________________________________________________ This research is intended to analyze the effect of GCG implementation to profit sharing financing with banking risk as intervening variable. The population...
Abstrak ___________________________________________________________________ Berdasarkan observasi... more Abstrak ___________________________________________________________________ Berdasarkan observasi awal, diketahui bahwa 75% guru ekonomi SMA belum siap dalam mengimplementasikan kurikulum 2013. Selain itu, terdapat kendala dalam implementasi kurikulum 2013 yakni kurangnya fasilitas yang mendukung dan kurangnya pelatihan. Tujuan dari penelitian ini adalah untuk mengetahui ada tidaknya pengaruh kompetensi guru, pelatihan, fasilitas sekolah, kepemimpinan kepala sekolah dan peran pengawas sekolah terhadap kesiapan guru ekonomi SMA dalam implementasi kurikulum 2013 di Kabupaten Purbalingga. Populasi penelitian ini adalah guru ekonomi SMA di Kabupaten Purbalingga yang berjumlah 36 guru. Penelitian ini termasuk dalam penelitian sensus dikarenakan jumlah populasi yang sedikit. Metode yang digunakan dalam pengambilan data adalah angket. Data variabel dianalisis dengan statistik deskriptif dan analisis regresi berganda. Hasil penelitian ini secara statistik menunjukkan bahwa terdapat pengaruh...
Abstrak ___________________________________________________________________ Tujuan penelitian ini... more Abstrak ___________________________________________________________________ Tujuan penelitian ini adalah mengidentifikasi determinan dari kesiapan kerja siswa SMK Negeri 1 Pati. Sampel yang diambil adalah semua siswa kelas XII Akuntansi SMK Negeri 1 Pati yang berjumlah 100 siswa. Metode pengumpulan data menggunakan angket dan dokumentasi. Sedangkan metode analisis data meliputi analisis deskriptif dan analisis SEM (Structural Equation Modeling). Hasil penelitian ini adalah kesiapan kerja dipengaruhi oleh kerjasama dan kerajinan. Kerajinan dipengaruhi oleh inisiatif dan kreatifitas, tanggung jawab, sikap dan disiplin kerja. Inisiatif dan kreatifitas dipengaruhi oleh disiplin kerja dan sikap. Tanggung jawab dipengaruhi oleh sikap dan inisiatif dan kreatifitas. Prestasi kerja dipengaruhi oleh tanggung jawab, sikap dan kerjasama. Kerjasama dipengaruhi oleh disiplin kerja dan disiplin kerja dipengaruhi oleh sikap. Abstract _________________________________________________________________...
Abstract The COVID-19 pandemic has forced all the universities in Indonesia to switch their on-ca... more Abstract The COVID-19 pandemic has forced all the universities in Indonesia to switch their on-campus learning to online learning. Some universities could only provide emergency online learning since they were not ready to conduct proper online learning. This switching may decrease the students’ engagement with learning and impact their perceived competencies. Operational accounting competencies (OAC) are important basic competencies which allow accounting graduates to perform generic jobs in their field. Hence, this study attempts to identify the impact of emergency online learning on students’ perceived OAC. A survey was used to collect data on the students’ engagement with synchronous and asynchronous learning and OAC. The study collected 122 items of data and analysed them using descriptive and path analyses. The students have reported that synchronous learning—online classroom engagement—only had a small impact on improving their perceived OAC. The improvement in the students’ perceived OAC was mainly caused by asynchronous learning in terms of active, collaborative and enrichment learning. Lecturers should improve their skills in organising online learning to increase their students’ engagement. Accounting departments need to provide a more complete structure, better infrastructure, and other necessary technologies to improve online learning, as the pandemic’s duration cannot be predicted.
This study aims to investigate the role of self-construal in sharpening reputation judgment on ea... more This study aims to investigate the role of self-construal in sharpening reputation judgment on earnings management cases. This study involves a personality variable that can provide sharper insights into individual assessments, namely self-construal. The study uses an experimental case with involved participants to judge the ethics of earnings management done by other managers (the target managers). Participants of this study consist of 109 master’s degree students majoring in accounting and management who acts as fellow managers. Participants provide ethical judgment and reputation judgment of the target managers. This study indicates that ethical judgment on earnings management behavior differs depending on the target managers’ self-construal. In addition, ethical judgment has a positive and significant effect on reputation judgment. The following analysis showed that ethical judgment mediates the effect of earnings management behavior that self-construal moderates on reputation judgment. Studies that highlight the impact of managers’ reputation engaging in earnings management are still limited. This study used a behavioral approach, especially involving self-construal, to scrutinize the behavior of individuals within the organization, which is previous studies have not yet involved that personality factor. This research’s results imply that a manager’s response to peer’s behavior is helpful to design an appropriate management control system for organizations. This study only used earnings management scenarios in order to increase earnings. Earnings management can be in the form of actions to increase or decrease earnings.
Abstract Students of the millennial generation have several characteristics, including being wast... more Abstract Students of the millennial generation have several characteristics, including being wasteful in their management of money and being highly dependent on information and communication technology. These phenomena mean financial literacy is important for them, in order that they become capable, wise, and efficient individuals who are future-oriented in managing their personal finances. This study aims to create a model for developing the financial management behavior of students. It covers five variables, namely financial behavior, financial attitude, financial knowledge, social media exposure, and peer influence. By using purposive sampling and a five-point Likert scale questionnaire, this study collected data from 327 students spread across several universities in Indonesia. The results of the descriptive analysis show that the students’ financial management behavior (FMB), financial attitude, and financial knowledge are classified as good. Structural equation modeling (SEM) analysis using the single-composite indicator technique shows that 58% of FMB is influenced by financial exposure from social media, financial attitude, and peer influence. Social media exposure and peer influence take on a strategic nature. Financial knowledge, financial attitude, and financial behavior are internal variables related to financial literacy. Further research would need to identify the external variables that have a potential influence on the internal variables of financial literacy.
Proceedings of the Proceedings of the 5th International Conference on Science, Education and Technology, ISET 2019, 29th June 2019, Semarang, Central Java, Indonesia, 2020
Chicago Booth ARC: Managerial Accounting (Topic), 2019
Environmental problems are not only the responsibility of government but the responsibility of ev... more Environmental problems are not only the responsibility of government but the responsibility of everyone. In the Indonesian business context, large-sized enterprises (LSEs) are required to control and manage environmental impacts caused by their operations. Small and medium-sized enterprises (SMEs), which have reached 59.2 million in number, have the potential to contribute to environmental impacts around the area of their operation. Green business is a relatively new concept that is not widely understood by SME entrepreneurs. The purpose of this study is to identify the antecedent variables of intention to implement green business by SMEs. By using extended TAM, this study covered six variables, four internal variables, and two external variables. The results show that the intention to adopt green business (IGB) was affected by the attitude (ATT) of SME entrepreneurs. Furthermore, ATT is only influenced by the perceived ease of use of green business (PEU). Trust as an external varia...
The International Journal of Business and Management, 2016
Abstract: Having important roles in a country's economy, SMEs still encounter financial probl... more Abstract: Having important roles in a country's economy, SMEs still encounter financial problems. Since SMEs' financial reports are not harmonized with the Financial Accounting Standards without Public Accountability (SAK-ETAP), SMEs have difficulty in accessing loans from financial institutions. The objective of study is to understand the behavior of SMEs in accepting new accounting standards. This study also attempts to test the inclusion of government support in the TAM. By employing extended TAM, the study includes perceived usefulness (PU), perceived ease of use (PEU), subjective norm, and intention to use as endogenous variables. Government support, perceived risk, and education are exogenous variables. The intention to use SAK-ETAP mainly depends on government support and SME association. High commitment of related parties is required to disseminate SAK-ETAP to SMEs. Keywords: TAM, Financial Accounting Standards without Public Accountability, SAK-ETAP, SMEs INTRODUCTI...
Geographic Information System is an information system that is used to input, store, retrieve, pr... more Geographic Information System is an information system that is used to input, store, retrieve, process, analyze and produce data geographically referenced or geospatial, to support decision making in the planning. By using GIS, it is hoped will be easier for decision makers to know the tsunami evacuation route information along with the location of public services that can be accessed by residents, specifically those in the city of Padang. Due to the SIG, it will also be described evacuation routes and locations of places of public service on the actual conditions in the form of a map of the city of Padang. At the end of this project, I created a Geographic Information System (GIS) web-based information about tsunami evacuation routes and places of public services in the City field, namely: the road that will go through to the evacuation, hospitals, police stations etc.. Here will be found some analyzes and visualization in a web form that can be used as a reference for decision mak...
The objective of this study was to identify the effect of firm size, RMC, auditor reputation and ... more The objective of this study was to identify the effect of firm size, RMC, auditor reputation and ownershipconcentration on ERM disclosure.The population of this research was all manufacturing companies listed inthe Indonesia Stock Exchange 2011-2012. The sampling technique used in this research was puposive sampling.There were 90 companies qualified as samples. This study used multiple regression analysis to determinethe influence of firm size, RMC, auditor reputation and ownership concentration on ERM disclosure. Theresults of regression analysis showed that the variables of firm size, RMC, auditor reputation and ownershipconcentration had positive effects on the ERM disclosure.
Penggunaan google dokumen tidak semua dari kalangan mahasiswa mahir menggunakannya, urgensi adany... more Penggunaan google dokumen tidak semua dari kalangan mahasiswa mahir menggunakannya, urgensi adanya pelatihan tutor sebaya dalam penggunaan google dokumen terutama pada fitur column agar meningkatkan wawasan terhadap mahasiswa MPI lainnya. Para mahasiswa tidak lagi mengalami kesulitan dan jauh lebih mudah mengatasi kesulitan belajar dalam penggunaan fitur kolom google doc karena belajar bersama teman sebaya yang jauh lebih nyaman dan tidak canggung. Penelitian ini dilakukan dengan menggunakan metode deskriptif dengan mengumpulkan data-data kualitatif yang bersifat studi kasus pelatihan yang dilakukan oleh tutor sebaya penggunaan fitur column google doc pada mahasiswa MPI (Manajemen Pendidikan Islam) di UIN Sunan Ampel Surabaya, baik melalui dokumen maupun hasil wawancara yang telah dilakukan sebelumnya. Instrumen pengumpulan data menggunakan pedoman wawancara.
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