Presenting low individual returns, but providing households with livelihoods and means to cope with economic vulnerability, micro-entrepreneurship's evaluation should include both context and heterogeneity Using a four-wave panel of 9,157 Indonesian households, this study proposes a quantile estimation of micro-entrepreneurship's effects on four household-level complementary measures of welfare – income, consumption, household, and total assets It evidences substantial positive but decreasing effects on the four measures, with the highest relative returns for the poorest For this category, micro-entrepreneurship primarily provides returns in the form of income, translating into higher relative consumption, but more importantly, into a greater relative assets accumulation

Returns to Micro-Entrepreneurship in an Emerging Economy: A Quantile Study of Entrepreneurial Indonesian Households’ Welfare

This study aims to analyze the effect of Corporate Social Responsibility on Firm Performance with Good Corporate Governance as a moderating variable. This study uses a simple random sampling method. Samples were taken from 40 manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2017 period. Test the hypothesis using multiple linear regression analysis. It was found that the effect of Good Corporate Governance that moderates Corporate Social Responsibility on Firm Performance is 18.8%.

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Pengaruh Corporate Social Responsibility Terhadap Kinerja Perusahaan Dengan Good Corporate Governance Sebagai Variabel Moderasi Pada Perusahaan Manufaktur Di Bursa Efek Indonesia Periode 2015-2017

ABSTRAK Penelitian ini bertujuan untuk memberikan gambaran terkait perkembangan penelitian akuntansi sektor publik di Indonesia. Metode yang digunakan dalam penelitian ini adalah charting the field. Sampel yang diambil berasal dari 22 jurnal terakreditasi di Indonesia dan diperoleh 137 artikel selama tahun 2010-2018. Penelitian ini mengklasifikasikan artikel berdasarkan topik dan metode penelitian. Hasil penelitian ini menunjukkan bahwa  topik yang paling banyak digunakan dalam penelitian akuntansi sektor publik adalah topik mengenai akuntansi keuangan dan  untuk model yang sering digunakan adalah metode kuantitatif dan juga metode survei serta archival. Topik akuntansi keuangan pada sektor publik menjadi topik terbanyak yang diteliti dikarenakan akuntansi pada sektor publik masih menjadi perhatian khusus dan masih banyak pemerintah daerah yang terkendala pelaporan keuangan. Sementara itu dari topik penelitian yang paling sedikit dilakukan dari tujuh kategori adalah topik mengenai perpajakan dan sistem akuntansi. ABSTRACT This study aims to provide an overview of the development of public sector accounting research in Indonesia. The method used in this research is charting the field. Samples taken came from 22 accredited journals of Indonesia and 137 articles written during 2010-2018. This study classifies articles based on research topics and methods. The results of this study indicate that the topic most widely used in public sector accounting research is the topic of financial accounting and for models that are often used are quantitative methods as well as survey and archival methods. The topic of financial accounting in the public sector is the most researched topic because accounting in the public sector is still a particular concern and many local governments are constrained by financial reporting. Meanwhile, from the research topics, at least seven of the categories were taxation and accounting systems.

/pdf/perkembangan-penelitian-akuntansi-sektor-publik-di-indonesia-1ld2l9x5kx.pdf

Perkembangan Penelitian Akuntansi Sektor Publik di Indonesia

Research aims: This research attempts to test the impact of CSR on financial performance, with earnings management and leverage acting as moderating factors.Design/Methodology/Approach: The manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2015 to 2019 served as the study object. Purposive sampling was utilized in sample selection, yielding 228 samples. Multiple linear regression and moderated regression analysis were the analytical techniques used in this study, with the EViews 10 program being used for the fixed effect model.Research finding: The analysis results indicated that CSR had no significant effect on financial performance; earnings management could not moderate the influence of CSR on financial performance; leverage could moderate the effect of CSR on financial performanceTheoretical contribution/Originality: The study's findings offer insight and input for company management in terms of implementing CSR and its relation to company performance.Practitioner/Policy implication: The findings of this study should be helpful to stakeholders in selecting how to implement a CSR program in their company.Research limitation/Implication: This study only uses ROE as an indicator of financial performance, the research period is only 5 years, and CSR data is only based on what is stated in the company's financial statements.

/pdf/corporate-social-responsibility-s-csr-impact-on-financial-24f9clpy.pdf

Corporate Social Responsibility's (CSR) Impact on Financial Performance: Moderating Effects of Earnings Management and Leverage

SMEs play an important role in the economy, as at least 99% of activities in Indonesia has been dominated by SMEs. Indonesian Government begins to collect one percent of sales tax from Small Medium Enterprises (SME) by September 15, 2013. The regulation is effective on SMEs with gross revenue of no more than 4.8 billion IDR per year with permanent establishment. Thus SMEs have very high stream of revenue for government’s development projects. The aim of this study was to identify the factors that affecting taxpayer’s willingness to pay SME’s Tax (i.e tax knowledge, managerial benefit, SME’s tax socialization). The population of this study was the whole of 115 “Kelom Geulies” Owners who has business license and registered in The Department of Cooperatives and SMEs, Trade and Industry in 2012. Sampling method conducted in this study was judgement sampling, which consisted of 47 SME’s owners. Using multivariate regression, the result of the study shows that tax knowledge, managerial benefit of tax, SME’s tax socialization, have positive effect toward willingness to pay SME’s tax. This result shows that beside tax knowledge and managerial benefit, tax socialization has a very important role to increase the willingness to pay SME taxes.

The Influence of Tax Knowledge, Managerial Benefit and TaxSocialization Toward Taxpayer’s Willingness to Pay SME’s Tax

: The aims of this study was to determine: (1) The effect of  CSR Disclosure to  the financial performance (2) The effect of CSR Disclosure to financial performance with financial leverage as moderating variable (3) The Effect of CSR Disclosure to  financial performance with company size as moderating variable. The sample was the plantation sector companies in year from 2012 to 2014 using the method purposive sampling. The method of analysis in this research is simple regression analysis and multiple regression analysis. The results showed that (1) the disclosure  has  significant effect on financial performance. (2) financial leverage as moderating variables can affect relationships  CSR disclosure with  financial performanve. And (3) company size as moderating variables can affect the relationship CSR disclosure with financial performance . Keywords : ROA, CSR Disclosure, DER, Total assets

Analisis pengaruh csr disclosure terhadap financial performance dengan financial leverage dan company size sebagai variabel moderating

Tunjangan kinerja adalah bentuk penghargaan yang diterima pegawai atas kinerja yang telah dicapai. Pada tahun 2015 tunjangan kinerja pada Polda Riau sebesar Rp. 234.835.255.609 (dua ratus tiga puluh empat milyar delapan ratus tiga puluh lima juta dua ratus lima puluh lima ribu enam ratus sembilan rupiah). Karena jumlah tunjangan kinerja sangat banyak, maka diperlukannya pengendalian internal pada proses realisasi tunjangan kinerja pegawai di Polda Riau. Pengendalian internal adalah suatu proses yang dijalankan oleh dewan komisaris, manajemen, dan personalia yang dirancang untuk memberikan keyakinan yang memadai tentang pencapaian tujuan perusahaan yang terdiri dari : (a) keandalan pelaporan keuangan, (b) efektivitas dan efesiensi operasi, dan (c) kepatuhan terhadap hukum dan peraturan yang berlaku. Oleh karena itu, pengendalian internal pada Polda Riau harus sesuai dengan pedoman pengendalian internal yang diterima umum. Committee of the Sponsoring Organization (COSO) merupakan sebuah organisasi yang lebih dikenal sebagai acuan yang diterima umum dalam pengendalian internal perusahaan dan kaitannya dengan pelaporan keuangan dan proses operasi dalam konteks organisasional. Penerapan COSO pada instansi pemerintahan terdapat pada Sistem Pengendalian Intern Pemerintah (SPIP) Nomor 60 Tahun 2008. Pada penelitian ini akan menjelaskan perbandingan antara kesesuaian perbandingan kesesuaian pengendalian internal tunjangan kinerja dengan kerangka COSO . Kata kunci : Pengendalian Internal, COSO, Tunjangan Kinerja

Analisis Pengendalian Internal Tunjangan Kinerja pada Polda Riau

A going concern audit opinion is an additional opinion issued by an independent auditor regarding doubts about the viability of a company that takes place in less than one year of audited financial reporting. In giving this opinion there are many problems, one of them is the survival of the company which is difficult to predict so that the auditor is not easy to give this opinion even though there are clear guidelines that regulate it. The purpose of this study is to analyze the factors that influence going concern audit opinion in the form of auditor switching and the company's financial performance which consists of company growth, liquidity and solvency. Manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2016-2020 period make up the population and this research. Based on the results of selecting samples using purposive sampling method, it was found that 33 companies were selected in this study. The findings in this study are based on the results of logistic regression analysis testing showing that the company's financial performance in the form of company growth, liquidity and solvency have an influence on giving a going concern audit opinion but not on Auditor Switching.

Impacts of Company Financial Performance and Auditor Switching on Going Concern Audit Opinion

This study aims to determine and examine the factors that affect the performance of Village-Owned Enterprises (Village-Owned Enterprise). The factors tested in this study are governance and accounting information systems. The source of data used in this study is primary data and data collection is carried out directly using a questionnaire which is measured using a Likert scale. The population in this study were all Village-Owned Enterprise in Bengkalis Regency, amounting to 136 Village-Owned Enterprise. The total sample of this research is 58 Village-Owned Enterprise with 174 respondents. The sampling technique used is purposive sampling, simple random sampling, which holds the position of Village-Owned Enterprise director, Village-Owned Enterprise secretary or treasurer, and Village-Owned Enterprise supervisor. Data analysis was performed using multiple linear regression which was processed with the help of SPSS (Software Platform Offers Advanced Statistical Analysis) version 23 program.

The Effect of Governance and Accounting Information Systems on Village-Owned Enterprise Performance in Bengkalis District

This study aims to determine the effect of compliance with accounting rules, individual morality, organizational ethical culture, leadership style on the tendency of accounting fraud. This study used quantitative research. Population in this study were employees in 30 organizations of kampar district. Where as the respondents consisted of head of finance department, head of sub finance department, and spending treasurer of 77 people. The data were analyze by using multiple regression method using SPSS version 25. The result of research showed that (1) the compliance with accounting rules not effect the tendency of accounting fraud (2) individual morality effect the tendency of accounting fraud (3) organizational ethical culture effect the tendency of accounting fraud (4) leadership style effect the tendency of accounting fraud.

What Factors Affect The Trends Of Accounting Fraud In Local Governments?

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