Sharia-based cooperatives are becoming a trend in society and are being used as an alternative to financing community businesses. Since usury are strictly prohibited in Islam, Sharia-based cooperatives arise from the transformation between existing cooperative systems. It was established to improve the welfare of its members in accordance with the Islamic principle. This study aims to describe the knowledge and funding utilization of Shariah corporative members in Painan. Data collected from this study by surveying sharia cooperative members. The result of this study shows that most of the Shariah cooperatives members don't comprehend the Sharia-based cooperatives. Its member not fully utilize the facilities that provide in the sharia based financial institution. Findings, informs that the members join and utilize Shariah financing because of the important word, "Sharia"
This research aimed on analyzing of budget goal clarity, accounting controls and systems reporting for performance accountability government agencies with regulatory compliance as moderating variable. In this research, officials who served as a head agency, finance program and evaluation chiefs, treasurers and finance staff at 30 SKPD in Sungai Penuh district were as a respondent . The sampling method uses purposive sampling, while the data processing method uses multiple linear regression analysis. The amount of samples in this study was 90 respondents. The statistic testing result showed that accounting controls and systems reporting have no effect on performance accountability of government agencies, but variable budget goal clarity have positive significant effect on performance accountability of government agencies. The regulatory compliance as moderating variable could moderated the relationship between variable budget goal clarity, controls accounting and systems reporting with performance accountability of government agencies Sungai Penuh. Suggestions for further research to increase the sample and add new variables that may have an effect.
The central standing-point of accounting professional in most ethical violation scandals of corporate collapse has led public to question about standard of ethical behavior in this profession. Although accountant has been introduced ethical standard-code of conductalong their study in university, ethical violations in business and accounting keep happening persistently and massively. To restore public's trust to accounting profession, an insight of future accountant's behavior should be obtained. The current research aims to investigate whether future accountant understands and implements code of conduct in the ethical dilemma situation of accounting professional works. Using purposive sampling, data was collected by survey method. Totally, 572 undergraduate accounting students from six universities, located in three provinces of Indonesia have participated in answering a closedended questionnaire. The result of statistical test using Pair-T test has provided empirical evidence that future accountants have a high level of ethical knowledge, that indicate their well understanding of code of conduct in accounting profession. However, their ability to implement ethical knowledge to solve problem in ethical dilemma situation is only in moderate level. This empirical finding indicates that a gap exists in ethical development process, thus ethical knowledge does not develop to ethical behavior. The current research produces an important note for accounting academician that it is an urgent to rethinking and redesign ethics subject in accounting department. A sustainable innovation of method to internalize code of conduct to future accountant in the emerging digital era is a must be.
This study aims to examine the effect of ego depletion and workload on audit judgment quality. This type of research data uses primary data. Primary data is obtained from questionnaires that have been filled out by respondents. The sample used in this study were 44 respondents of the BPK RI auditors from West Sumatra Representatives. Statistical data analysis techniques performed in this study is multiple regression analysis. The results of this study indicate that ego depletion and workload have no effect on audit judgment quality.
This study aims to examine the effect of collectivism, herding behavior and accounting understanding on intention to implementation SAK EMKM. This type of research is classified as survey research with a quantitative approach. The population in this study were SMEs manager in Dumai City, Indonesia. The research sample was determined by purposive sampling method. The amount of samples in this study was 80 respondents. The statistic testing result showed that collectivism have no effect on intention to implementation SAK EMKM, but variable herding behavior and accounting understanding have positive significant effect on intention to implementation SAK EMKM.
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