In Indonesia’s economy SMEs have significant contribution to GDP and labor employment. On the other hand, SMEs still have substantial problems. One of them is related to capital insufficiency due to limited access of SMEs to financial institutions. This limitation may be caused, among other things, by the fact that SMEs’ financial statements have not complied with Accounting Standards without Public Accountability (SAK ETAP). The study aims at identifying antecedents of SAK ETAP implementation as well as formulating strategies to improve its implementation in SMEs. Five important antecedents of SAK ETAP implementation are organizational culture, education, exposure, age, and scale. Therefore, developing organizational culture by increasing SMEs’ exposure on socialization and training is a promising strategy. There is also a need for more intensive cooperation of various parties such as government, Institute of Indonesian Chartered Accountants (IAI), universities, SME association, and NGOs to improve both SMEs’ compliance with SAK ETAP and organizational culture. In addition, mobilization of academic staffs and accounting students to facilitate the implementation of SAK ETAP is worth-trying.

The purpose of this study is to test the free cash flow agency theory hypothesis; namely, (a) whether differences in industrial sector affect a company’s propensity to pay dividends, and (b) whether institutional ownership is able to substitute for the propensity to pay dividends as a bonding mechanism. The analysis uses logistic regression to explore the existence of institutional ownership as a substitute for paying cash dividends in companies belonging to different industrial sectors. The results show that companies in the manufacturing sector have a greater propensity to pay dividends compared to those in non-manufacturing sectors. The results also indicate that low institutional ownership, as an external monitoring mechanism, can substitute for increasing the propensity to pay dividends. Overall, the results are consistent with implications in dividend policy. The results support the notion that the propensity to pay dividends accommodates different behavioral factors, considering sectoral differences. In addition, the results illustrate the relevance of alternative theories in explaining dividend policy from the perspective of agency theory. The results show that sectoral comparisons, in addition to institutional ownership factors, play important roles in the propensity of Indonesian companies to pay dividends. This study shows that each industry sector has different income characteristics, which affect the differences in propensity to pay dividends.

The research aims to know the perception of students of ease use of Sikadu, the perception of students of usefulness use of Sikadu, and the impact of students' perception of ease and usefulness of Sikadu. The approach of this research used quantitative research with descriptive analysis. Sample was students of Faculty of Economics, class of 2015 and 2016. The results of research indicates that students' perception of the menu and display existing is easy to use in lecture activities up to the utilization of obtaining learning result information; students' perception of the menu and display existing in Sikadu is very useful in lecturing activities up to the utilization of learning result information; the ease and usefulness in Sikadu encourages the students to use it although it is still rare used when it is seen from the frequency of using. Students mostly use it at the beginning and end of the semester; and the skill to operate computers. The need and demand to use Sikadu in academic administration becomes the main factors that encourage students to use Sikadu. individual behavior to use a system is determined by two beliefs those are: (a) Perceived usefulness, in which one feels confident that using the system will improve the performance of his work. The measurement of this usefulness is based on the frequency of use and the diversity of applications that run. Someone will use IT if knowing the positive usefulness of using the information technology, and (b) Perceived ease of use, in which one feels confident that using the system is free of efforts. Davis (1989) defined usefulness as a level in which a person believes that the use of a particular subject will improve the person's performance / achievement. Benchmark of usefulness is based on the frequency of use and diversification of applications used. Someone will use the information technology system if knowing the positive usefulness of the use of information technology. How to CiteThe usefulness of the use of information technology can be known from the confidence of information technology users in deciding the acceptance of information technology, which believes that the use of information technology can contribute positively to its users (Nasution, 2004). Previous researches have shown that if someone perceives the usefulness of the information technology, he will have a desire to use the information technology. Undari (2016) stated that the customer's satisfaction is a feeling of disappointment or pleasure, which is a customer's response to the goods or services consumed, which at the time before using the customer has expectations that will cause perceptions of the performance of the product. Satisfaction will be achieved if the performance of the product meets or exceeds the customer's expectations.A research by Klopping and McKinney (2004) found that someone's desire to use a system is influenced by perceived usefulness, in which he feels the usefulness of the system used then he is willing to use the system. Other researches have found a ...

Quality has increasingly become an important success determiner for higher education institutions. The education quality highly depends on the quality of all management systems run by the higher education institutions. This research aims at explaining the factual model and identifying the main factors influencing the implementation and development of quality assurance system of private higher education institutions in West Kalimantan Province, Indonesia. Research and Development (R&D) method was used as the research methodology to develop the model. Data collection processes start by interviewing the stakeholders of internal quality assurance system at higher education institutions and then distributing questionnaires related to the implementation of internal quality assurance system at each higher education institution. The collected data was then analyzed and synthesized into the factual model. The obtained factual model consisted of three steps: planning, implementing, and evaluating the internal quality assurance. From this factual model, it is revealed that the implementation of internal quality assurance system of private higher education institutions in West Kalimantan Province, Indonesia has not completely become a part of higher education institution accountability orienting on the higher education quality assurance, but more on the temporary purposes, such as higher education institution accreditation purposes.

This study aims to determine the relationships of board interlocking and firm performance as measured by Return on Assets (ROA). This research method uses a quantitative approach with research objects of all companies listed on the Indonesia Stock Exchange period 2008-2017. The sample selection method uses a purposive sampling. The sample used was 4450 observation. Data analysis methods used are descriptive analysis and dummy variable regression Analysis of Covariance (ANCOVA). The result showed that the average performance of companies that do interlock of directors at other companies at the same time is higher than companies that do not do interlock. The existence of a director who has do interlock allows directors to get access in other places and can mutually utilize resource supported by empirical result where the total assets of companies that do interlock higher than companies that did not interlock. Although concurrent positions can improve the company, the company still complies with government regulations so that the company does not get the law and get sanctionse.