Analisis faktor-faktor yang mempengaruhi

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana elemen-elemen dari teori Fraud Pentagon mempengaruhi financial statement fraud. F-Score digunakan dalam penelitian ini sebagai proksi untuk financial statement fraud. Lima metrik yang digunakan dalam Pentagon Fraud adalah financial stability, ineffective monitoring, change in auditor, change in director dan frequnet number of CEO’s pictures. Perusahaan-perusahaan BUMN yang terdaftar di BEI antara tahun 2018 dan 2021 menjadi populasi penelitian ini. Purposive sampling digunakan dalam pendekatan pengambilan sampel penelitian ini, yang menghasilkan jumlah sampel keseluruhan sebanyak 88 sampel dari 22 perusahaan BUMN. Program SPSS 26.0 digunakan untuk analisis linier berganda dari data penelitian. Hasil penelitian menunjukkan bahwa financial statement fraud dipengaruhi oleh financial stability. Sedangkan faktor ineffective monitoring, change in auditor, change in director dan frequnet number of CEO’s pictures tidak dipengaruhi oleh financial statement fraud.

Fraud Pentagon Dalam Mendeteksi Financial Statement Fraud

Digitalization has considerable potential to help achieve the sustainability of the planetary and human systems, including organizations. As digitalization is one of the most promising factors for transformation, there is no doubt that ICT and big data can help promote sustainability. Linking digitalization with a sustainable workplace, the purpose of this investigation is to identify the determinants of the adoption of digitalization of accounting procedures by accounting professionals in Saudi Arabia, an economy rapidly moving towards digital transformation. A holistic model based on the technology acceptance model (TAM), elaboration likelihood model (ELM), and social exchange theory (SET) is proposed and tested. The extension in TAM is proposed by integrating job relevance and organizational support as moderators. A survey method was used to collect data from 365 accounting professionals working in Saudi Arabia. Structural equation modeling and PROCESS macro were used as data analysis techniques. The findings reveal that perceived ease of use has both direct and indirect effects through perceived usefulness on intentions to use e-accounting. Both job relevance and organizational support act as moderators for perceived usefulness and intentions to use e-accounting when treated separately. However, job relevance becomes an insignificant moderator in the presence of organizational support. This finding highlights the importance of organizational support for the successful implementation of e-accounting in an organization.

/pdf/determinants-of-the-digitalization-of-accounting-in-an-3jdn3gbb.pdf

Determinants of the Digitalization of Accounting in an Emerging Market: The Roles of Organizational Support and Job Relevance

The research aimed to find out the influence and impacts of social media marketing (SMM) in promoting micro, small,  and medium enterprises (MSMEs) in Indonesia. The approach of research was a quantitative research with data collection method using electronic questionnaires of Google forms obtaining 163 respondents who were owners of MSMEs in  Jakarta and Tangerang. The measurement model of outer and inner model was analyzed by SmartPLS software. Structural Equation Model was being used to test the relations of each construct. The findings show that SMM positively mediates: 1) the relationship between perceived usefulness and impact on business; 2) the relationship between  perceived ease of use and impact on business; 3) the relationship between compatibility and impact on business; 4)  the relationship between cost and impact on business, which conclude that SMM has positive impacts on business. On  the other hand, SMM negatively mediates the relationship between facilitating conditions and impact on business. The research implies that the adoption of social media marketing by MSMEs is encouraged by such factors as usefulness, ease of use, compatibility, and cost. Hence, it is advisable that MSMEs facilitate the employees with technical infrastructures  and training to increase productivity and performance.

/pdf/the-acceptance-technology-model-for-adoption-of-social-media-1j04bi7teo.pdf

The Acceptance Technology Model for Adoption of Social Media Marketing in Jabodetabek

This study analyzes the influence of Fraud Hexagon and Corporate Governance on fraudulent financial reporting. Independent variables in this study are Fraud Hexagon and corporate governance while dependent variable is fraudulent financial reporting. Samples in this study are state-owned and affiliated entities listed on Indonesia Stock Exchange. Data were analyzed using logistic regression analysis. Test results show that opportunity and rationalization have a very significant effect on fraudulent financial reporting, pressure and capability have a significant effect on fraudulent financial reporting, and collusion has a quite significant effect on fraudulent financial reporting, while arrogance and corporate governance has no effect.

/pdf/analisis-fraud-hexagon-dan-tata-kelola-perusahaan-atas-2teul11z.pdf

Analisis Fraud Hexagon dan Tata Kelola Perusahaan Atas Adanya Kecurangan Dalam Laporan Keuangan

/pdf/identifikasi-kecurangan-laporan-keuangan-dengan-fraud-3w8vcnrdgg.pdf

Identifikasi kecurangan laporan keuangan dengan fraud pentagon studi empiris bumn terdaftar di bursa efek indonesia

Integrated Information System to Revitalize The Cooperatives in Banyumas

Purpose: The objective of this study is to find out the development of SMEs in the digital era.
Research Methodology:  The authors used the Scopus database and searched for articles containing keywords such as "technolog* innovation" AND smes OR "small and medium enterprises." The data were obtained from 1990 to 2023, with a total of 408 documents consisting of 295 articles, 20 book chapters, 67 conference papers, 8 conference reviews, 1 erratum, 1 note, 5 retracted documents, and 11 review documents.
Results: The study found that the development of publications on technological innovation in SMEs experienced fluctuations, but tended to increase. The most productive source and the most impactful author were IEEE Transactions on Engineering and Management, and the majority of publications were conducted in collaboration with fellow authors from the same country. The most cited country was the United Kingdom, followed by Singapore and the United States. The topic that appeared most often in publications was related to technological innovation.
Contributions: This study highlights the importance of technological innovation in SMEs and its impact on the economy.

Technological innovation in Small and Medium Enterprises: A bibliometric analysis

The purpose of this research is to analyze the user’s acceptance of the Accrual-Based Financial SIMDA by using Technology Acceptance Model 3 adapted approach. The research has 7 variables, namely: Result demonstrability (RES), Computer Playfulness (CPLAY), Perceived Enjoyment (ENJ) , Perceived Usefulness (PU), Perceived Ease of Use (PEOU), Behavioral Intention (BI), and System Usage (USE). This research is a quantitative research held at the Local Government of Brebes. The method of gathering data is survey by distributing questionnaires to the respondents. The research uses proportionate stratified random sampling. A total of 108 questionnaires were distributed in this study, 106 questionnaires could be collected. The result shows that the System Usage (USE) is affected by three variables, namely: Behavioral Intention (BI), Perceived Usefulness (PU) and Perceived Ease of Use (PEOU). Behavioral Intention (BI) is affected by Perceived Usefulness (PU) and Perceived Ease of Use (PEOU). Perceived Usefulness (PU) is affected by Result Demonstrability (RES) and Perceived Ease of Use (PEOU). Meanwhile, Perceived Ease of Use (PEOU) is affected by the Computer Playfulness (CPLAY) and Perceived Enjoyment (ENJ). This research expected to provide a solution to the problems related to user acceptance of the Accrual-Based Financial SIMDA and to increase user acceptance.

/pdf/analysis-of-user-s-acceptance-of-the-accrual-based-financial-5gv1wzlqr8.pdf

Analysis of User’s Acceptance of The Accrual-Based Financial Simda with Technology Acceptance Model (Tam) 3 Adapted Approach

Purpose: This study aims to elaborate and examines the influence of apparatus competence, leadership, community participation, and supervision on the accountability of perceived village fund management. Research methodology: This research is a case study using a quantitative approach. The research was conducted in 11 villages in Jatilawang District. The study population was members of the Village Government Institutions consisting of village officials and the Badan Permusyawaratan Desa (BPD) with a population of 215. The research sample was determined using a purposive sampling technique, with a total sample size of 110. Multiple linear regression was used for the data analysis. Results: The results of the study show that (1) Aparattus Competence has a positive and significant effect on perceived village fund management accountability, (2) leadership has a positive and significant effect on perceived village fund management accountability, (3) community participation has a positive and significant effect on perceived village fund management accountability, and (4) supervision has a on perceived village fund management accountability.

Tinjauan terhadap Akuntabilitas Pengelolaan Dana Desa: Pengaruh Kompetensi, Kepemimpinan, Partisipasi Masyarakat, dan Pengawasan

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