This study analyzed the factors which influence the acceptance of the Financial Information System for local Government (SIPKD) using the Technology Acceptance Model (TAM). TAM stated that behavioral intension to use Information System are determined by two beliefs: perceived usefulness (POU) and perceived ease of use (PEU). Perceived usefulness (POU) was defined as the extent to people were sure that the use of the system will improve its performance. Perceived ease of use (PEU) was defined as the extent to people were sure that the system is easy to use. This study analyzed the acceptance SIPKD in the context of the acceptance by the user. User are the local government employee have an obligation to run SIPKD. The analysis focused on the user's perception regarding SIPKD they should run. User perception analyzed is user perception about the ease of use SIPKD and user perceptions about the benefits SIPKD in their work. Research was conducted on the SIPKD in the Special Province of Yogyakarta. Respondents of this study 67 from various agencies in the region of Yogyakarta. The results showed that the Perceived usefulness influence the using of SIPKD, while Perceived Ease of Use does not influence
This study aims to determine and analyze the application of financial report and taxation training for Micro, Small, and Medium Enterprises (MSMEs) as well as any constraints faced ahead. This study observed 25 MSMEs in Special Region of Yogyakarta using a convenience sampling method. The data used are primary data obtained through interviews and focus group discussions. This research used qualitative analysis techniques. The result shows that MSMEs did not keep records because it was difficult and inconvenient. It also found that MSMEs have a tax ID number (NPWP) but did not pay and report their taxes. Tax is perceived as an expense which results in a reduced profit. However, financial reports and knowledge of taxation are required when applying for bank loans and obtaining government incentive funds. With training in the preparation of financial and tax reports, MSMEs are aware of the importance of financial and tax reports. Financial reports, NPWP, and tax return (SPT) filling are factors that can improve their business performance.
We investigate the sustainability reporting differences in banks and non-banks sample firms and investigates reserve causality between sustainability reporting and profitability. The independent-sample t-test implemented to analyze the differences. The results report evidence that there are differences in sustainability reporting between the banks and non-bank. The average score of the sustainability reporting index in banks is higher than non-bank. The multiple regressions implemented in reserve causality between sustainability reporting and profitability. The empirical evidence shows that there is a negative relationship between sustainability reporting and profitability. We suggest that sustainability is merely a cost. The bi-directional relationship emerges in the economic and social dimension of sustainability reporting index. This result indicates that sustainability reporting influences firm performance and vice versa. AbstrakKami menyelidiki perbedaan pelaporan keberlanjutan di bank dan perusahaan sampel nonbank dan menyelidiki reserve causality antara pelaporan keberlanjutan dan profitabilitas. Uji-sampel independen dilaksanakan untuk menganalisis perbedaan. Hasilnya membuktikan bahwa ada perbedaan dalam pelaporan keberlanjutan antara bank dan non-bank. Skor rata-rata indeks pelaporan keberlanjutan di bank lebih tinggi daripada non-bank. Berbagai regresi diimplementasikan dalam reserve causality antara pelaporan keberlanjutan dan profitabilitas. Bukti empiris menunjukkan bahwa ada hubungan negatif antara pelaporan keberlanjutan dan profitabilitas. Kami menyarankan bahwa keberlanjutan hanyalah biaya. Hubungan dua arah muncul dalam dimensi ekonomi dan sosial dari indeks pelaporan keberlanjutan. Hasil ini menunjukkan bahwa pelaporan keberlanjutan memengaruhi kinerja perusahaan dan sebaliknya.
Financial Literacy is knowledge about financial management that is owned in order to develop for a more prosperous life in the future. The urgency of financial literacy is to make education efforts in the financial sector to the people of Indonesia in order to be able to manage finances intelligently. Good financial literacy can produce good financial reports so that financial information can be accessed quickly and easily. Furthermore, it can be used for more accurate decision making and as a basis for winning competition. The good and poor level of financial understanding is influenced by recent education and gender.The phenomenon that occurs in Creative MSMEs throughout the Special Region of Yogyakarta shows increasingly competitive market conditions and increasingly limited natural resources so that new breakthroughs are needed to create creative and innovative products. Creative MSMEs often experience delays in their development due to various conventional problems that have not been resolved completely. Strategic efforts are needed to improve the performance and sustainability of Creative MSMEs, including increasing financial literacy so as to increase competitive advantage.This study took samples of Creative MSMEs throughout the Special Region of Yogyakarta, totaling 269 MSMEs throughout the Special Region of Yogyakarta. Data analysis using the Structural Equation Modeling (SEM) model shows that financial literacy is influenced by the latest education of MSME actors, the latest education also influences the competitive advantage of Creative MSMEs in the Special Region of Yogyakarta. But gender does not affect financial literacy and the competitive advantage of Creative MSMEs in the Special Region of Yogyakarta. While financial literacy has an influence on the competitive advantage of Creative MSMEs in the Special Region of Yogyakarta.
This study aims to analyze Risk Profile, Good Corporate Governance, Earning, and Capital (RGEC), Sustainability Reporting (SR) and financial performance (ROE and TQ) of the listed banks in the IDX. This research implements correlation and regression analysis. Base on data samples of 12 banks in 2013-2017, the results of this study show that GCG and RGEC positively correlated to performance (ROE and TQ), but there is no correlation between SR and performance. The regression analysis shows that risk profile (LDR), GCG, and Earning / rentability (ROA) are statistically significant influence ROE but only NPL and GCG that influence TQ while SR is not significant, both to ROE and TQ. These findings support the arguments that the better the RGEC, the higher the financial performance. Subject to data limitation of SR, this study could not give empirical evidence that the better the SR, the higher the firm performance.
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