The purpose of this study is to know the impact of financial inclusion on public financial services education through financial technology. This research was conducted in Sleman Regency because the area was quite large in Yogyakarta, and was ranked third. This type of research is quantitative research. Data collection methods used are questionnaires and literature studies. Data analyses used in this study are the validity test, reliability test, descriptive statistical test, and SEM (Structural Equation Modeling) analysis test. The results of this study found that financial inclusion has been proven to have no impact on public financial services education. However, financial inclusion has proven to have a significant impact on financial technology in Sleman Regency in 2018. In addition, financial inclusion through financial technology has also proven to have a positive impact on public financial service education in Sleman Regency in 2018.
Many previous studies have interpreted the concept of intellectual capital based on one's values. However, if the company's management uses their intelligence intellectually to commit fraud by manipulating earnings in financial reports, this condition is certainly interesting to discuss further. This research method includes comparative quantitative. The research test applied descriptive statistics, normality test, multicollinearity test, t test, model feasibility test (F test) and multiple linear regresssscions. A total of 70 companies were in accordance with the research criteria during the 11 years of observation. Based on the numbers, the observations were made on 770 data. The results of this study concluded that intellectual capital as measured by using the value added method of intellectual capital (capital employed efficiency, human capital efficiency and structural capital efficiency) was proven to have a significant effect on earning management behavior or financial statement fraud in the company's financial statements.
Keberadaan BUMDes diharapkan dapat meningkatkan taraf hidup masyarakat desa sekitar. Untuk itu, perlu dilakukan manajemen yang baik dalam pengelolaan keuangannya. Sedangkan, para pengurus BUMDesSambimulyo mayoritas masih belum terlalu paham dengan Akuntansi. Oleh sebab itu, pengabdi menawarkanpelatihan pembuatan laporan keuangan untuk pertanggungjawaban keuangan BUMDes beserta bukupengelolaan keuangan BUMDes sebagai pedoman pengurus BUMDes. Setelah kegiatan selesai dilaksanakan,para peserta pengelola usaha BumDes Sambimulyo Desa Sambirejo memiliki kemampuan menyusun laporandan pengelolaan keuangan usahanya. Pengurus BUMDes Sambimulyo Desa Sambirejo juga dapat menyusunlaporan keuangan secara baik dan benar serta dapat dipertanggungjawabkan. Pengabdi juga membuat bukutentang pengelolaan keuangan BUMDes.
Village existence is very important for national development. Thus, uneven development between the Village and the City can cause many villagers who try their fortune in the city, leave the village and do not want to return to the Village. This research was conducted to determine the effect of human resource competence on financial accountability of village funds and the influence of the role of village heads on village financial accountability. The population in this study are all villages in the Sleman Regency. This research uses incidental sampling. The sample size uses the Slovin formula, with a minimum number of respondents of 71 villages. The analysis method uses structural equation modeling (SEM) analysis test. The conclusion of this study, namely that there is a significant influence between HR competencies on village financial accountability, meaning that if HR competencies are higher, the financial accountability of village funds is more accountable. There is a significant influence between HR competencies on the financial accountability of village funds, meaning that if HR competencies are higher, the financial accountability of village funds will be more accountable. There is a significant influence between the role of the village head on the financial accountability of village funds, meaning that if the role of the village head is higher, then the financial accountability of village funds is more accountable.
This study wasto determine the effect of financial targets, financial stability, external pressure, ineffective monitoring, the nature of industry, change in auditors, rationalization, change of directors, and CEO's picture of fraudulent financial statements in mining companies in Indonesia. This study uses descriptive quantitative methods. Technique of collecting data through documentation. The data used in this study are secondary data in the form of annual reports or annual reports of mining sector companies listed on the Indonesia Stock Exchange for the period 2013-2017. Next, the data was tested using multiple linear regression methods. The results of the study found that the target Financial and Nature of industry had an effect on fraudulent financial statements. Meanwhile, Financial stability, External pressure, and Ineffective monitoring, Change in auditors, Rationalization, and Change of directors, and CEO's picture, have no effect on fraudulent financial statements in mining companies in Indonesia.
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