This study aims to determine the effect of human resource competence, leadership commitment, administration of fixed assets and the use of information technology on the timeliness of SOPD financial report submission. Respondents used in this study are SOPD leaders and employees who work in financial management. Data were collected by distributing questionnaires to 112 people, but only 90 questionnaires were returned and could be processed. The sampling technique uses the pusposive sampling method. Data analysis using logistic regression with SPSS version 23. The results of this study indicate that the variable administration of fixed assets and the use of information technology affect the timeliness of SOPD financial statements submission while the variables of human resource competency and leadership commitment do not affect the timeliness of SOPD financial report submission.
The purpose of this research article is to assess how integrated thinking according to the integrated reporting is implemented into a regional investment information system (RIIS).To build insight in regional investment management in line with changes in the investmentclimate due to top-down pressure to meet sustainable development goals (SDGs).Design/methodology/approach: We conducted research for regional governments in Indonesiathat have implemented RIIS. With used data of 115 respondents from elements of regionalgovernment, academics, business entities, NGOs of social and environmental care organizations.The measurement uses a nominal scale with a chi-square test for goodness of fit. Findings: Themeasurement results show the frequency of observation (OF) with a value of 52.5504. Then forthe expected frequency (EF) with degrees of freedom (6-1) (6-1) and a significance level of 0.05,the chi-square table shows a value of 37.65. Based on the measurement results which OF > EF,this result indicated for being of corresponding between integrated thinking that fits with inRIIS. The level of relationship in RIIS in achieving SDGs information communication hasa Pearson correlation coefficient of 0.2894, as a low relationship. Originality: This researcharticle contributes to the growing debate on the merits of as a voluntary reporting initiativeincluding for the local government sector, which has been adopted by other organizationsas a mandatory initiative as a contemporary reporting system. Practical implications: Becomingan early adopter of local government reporting practices into RIIS implementation, as afundamental way with regional strategic wisdom to achieve the SDGs in a global context. Keywords: integrated thinking, integrated reporting, regional investment information system, sustainable development goals
Purpose: The purpose of this research article is to examine classical theorie for an implementation theory in designing a contingent e-learning model on accounting education. To explore and develop insights on how it can be applied to current changes in the new normal era. Design / methodology / approach: We conducted research of 360 (three hundred and sixty) accounting students in the accounting department. respondents are Diploma 3 students, undergraduate students, and accounting master students who have attended lectures for accounting courses with e-learning (odd semester and even semester 2019/2020). By measuring behavioral aspects (engagement within regulatory compliance; student self-interest), organizational aspects (relevant learning methods, outcomes based education curriculum ), contingent e- learning model (stability personal information technology systems, organizational information and communication technology systems) and effective learning outcomes ( knowledge and competence). By using path analysis to obtain measurement results of 2 (two) relevant structural equations to be specified through by process model into the contingent e-learning model. Findings: In this study, showed both of two structural equation models form of research has relevance to be as predictive model of development. With a significant determinant framework on the behavioral aspects of self-interest and a stability personal information technology system. Originality: The insights of this research contribute to supporting the accounting education process taking place in the new normal era after the Covid-19 crisis, where several other models have been adopted and implemented in both synchronous and asynchronous tool models, all as a necessity. which must be fulfilled, because of the importance of technical communication. The fulfillment of the results of this study is in line with the perspective of education and health interests in the new normal era, with a model that meets the suitability as a contingent change expected by the user (Student). Keywords: Contingent E- Learning Model, Accounting Education, New Normal Era.
This Community Services was conducted at the Sabilal Muhtadin Islamic Education Institute Banjarmasin in 2022. The purpose of this community services is provided knowledge about the importance of the role of computers in helping employees in supporting their main tasks, which include producing quality information that is very much needed by management for decision making and also provide training on how to operate a computer and how to process various data into useful information to support the main tasks of the employees of the Sabilal Muhtadin Islamic Education Institute.The results of this community services are an Implementation of the Computerization Program at the Sabilal Muhtadin Islamic Education Institute and performance improvement, especially administrative services and coordination between managers in the Sabilal Muhtadin Islamic Education Institute. Keywords: Implementation of the Computerization Program; Manufacturing and Training Computer Based Information System AbstrakPengabdian masyarakat ini dilakukan di Lembaga Pendidikan Islam (LPI) Sabilal Muhtadin Banjarmasin pada tahun 2022. Tujuan dari pengabdian pada masyarakat ini diberikan pengetahuan tentang pentingnya peran komputer dalam membantu karyawan dalam mendukung tugas utama mereka, yang meliputi menghasilkan informasi berkualitas yang sangat dibutuhkan oleh manajemen untuk pengambilan keputusan dan juga memberikan pelatihan tentang cara mengoperasikan sistem informasi berbasis komputer dan cara memproses data menjadi informasi yang berguna untuk mendukung tugas -tugas utama karyawan LPI Sabilal Muhtadin.Hasil pengabdian pada masyarakat ini adalah pembuatan dan implementasi program komputerisasi di Sabilal Muhtadin dan Peningkatan Kinerjapada karyawan dan manajer di LPI Sabilal Muhtadin. Kata Kunci: Implementasi Sistem Informasi berbasis komputer komputerisasi; pembuatan dan pelatihan Sistem Informasi Berbasis Komputer
Objective – The purpose of this research article is to assess how the integrated reporting <IR> is implemented into a regional investment information system (RIIS). Within build insight into regional investment management in line with sustainable development goals (SDGs). Methodology –This research was conducted on local governments in Indonesia that have implemented RIIS. Using data from 115 respondents, consisting of elements of local government, academics, business entities, NGOs, social organizations, and care for the environment. The measurement uses a nominal scale with a chi-square test for goodness of fit. Findings – The measurement results showed the frequency of observation (OF) has a value of 52.5504 with the chi-square table showing a value of 37.65. Based on this result showed OF > EF, it is evidence for being of corresponding between integrated thinking that fits with <IR>. The level of relationship towards SDGs information communication has a Pearson correlation coefficient of 0.2894, as a low relationship. Novelty – This research article contributes practical implications where regional government entities to be effective implementers of <IR> practices for communication for regional investment management. As an insight in the viewing the growing debate on the merits of <IR> as a voluntary reporting initiative including for the local government sector, which has been adopted by other <IR> organizations as a mandatory initiative. The results of this research provide a fundamental way for a regional investment strategy that facilitates communication of the achievement of the SDGs in a global context. Type of Paper: Empirical JEL Classification: M40, M9. Keywords: integrated thinking, integrated reporting, regional investment information system, sustainable development goals Reference to this paper should be made as follows: Hifni, S; Sayudi, A; Wijaya, R. (2022). Integrated Reporting For Regional Investment and Achievement of Sustainable Development Goals, J. Fin. Bank. Review, 7(1), 71 – 85. https://doi.org/10.35609/jfbr.2022.7.1(5)
Objective - The purpose of this research article is to examine the structural aspects of the contingent variables from the user side and the provider side of e-learning in accounting education and to explore and develop insights on how it can be applied to the changing ways of communication today in the new normal era. Methodology/Technique – We conducted research on e-learning users through 359 (three hundred and fifty nine) students majoring in accounting by using path analysis to obtain measurement results from 2 (two) structural equations. Findings - From the expectations of students as users of e-learning, it showed, first, there are no significance from relevant learning-teaching methods, students self-interest, outcome- based education (OBE) curriculum base, towards implementation of contingency e-learning . Otherwise, engagement within regulatory compliance as the only variable that can be used as an antecedent to predict the implementation of contingency e-learning. Second, relevant learning - teaching methods, and OBE curriculum base play a role in predicting the achievement of learning outcomes effectiveness. Novelty - This research provides insight and contribution to support the accounting education process that takes place in the new normal era after the Covid-19 crisis. Effective communication leads to the achievement of effective learning outcomes. This is explained by the role of engagement within regulatory compliance from students towards contingency e-learning in the accounting department as well as with the role of relevant teaching and learning, and the role of OBE curriculum as new insights from the facts of this research. Type of Paper: Empirical. JEL Classification: Keywords: Accounting E-Learning; Effectiveness of Learning Outcomes; Engagement of Regulatory Compliance; Learning Teaching Method; OBE Curriculum Base; Student Self Interest
This study aimed to examine and analyze the effect of Motor Vehicle Tax Relief Incentives, Service Quality, Taxpayer Knowledge of Taxes, Tax Sanctions, Taxpayer Awareness, Tax Administration System Modernization, and Income on Compliance in Paying Motor Vehicle Taxes at UPPD Banjarmasin 1 and 2. The Population of this study was Motor Vehicle Taxpayers registered in UPPD Banjarmasin 1 and 2. The determination of the number of total samples used the Ferdinand Formula as many as 340 Motor Vehicle Taxpayers with purposive sampling technique. This Study used primary data in the form of a questionnaire. The data quality testing used validity and reability tests. The data analysis technique used was multiple regression analysis. The model fit test used the F-test and the coefficient of determination (R2), the hypothesis testing used the T-test. The results of this study indicated that motor vehicle tax relief incentives, service quality, knowledge of taxpayes about taxation, modernization of the tax administration system, and income significantly affected compliance in paying motor vehicle taxes at UPPD Banjarmasin 1 and 2. In contrast, tax sanctions and tax payer awareness did not significantly affecr the compliance in paying Motor Vehicle Tax in UPPD Banjarmasin 1 and 2.
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