This study aims to examine differences in perceptions between teaching accountants, accounting students, and accountants on the ethics of preparing financial statements. Ethical indicators for the preparation of financial statements are represented in earnings management, misstatements, disclosures, cost-benefits, and responsibilities. This research was conducted at universities and public accounting firms in Semarang. This research was conducted with a survey method of 70 respondents from teaching accountants, 75 accounting students, and 40 accountants respondents at universities and public accounting firms in Semarang. As an analysis tool, ANOVA is used for hypotheses H1, H2, H3, and H4. Before testing the hypothesis, first the validity and reliability tests are carried out for all the questionnaires that have been collected. Validity and reliability tests show that all data are valid and reliable. Then the questionnaire was tested by ANOVA and strengthened by the Independent Sample T Test. Anova results show that there are differences in perceptions between teaching accountants, accounting students and accountants. However, there was no difference in perceptions between teaching accountants and accountants. Therefore it can be concluded that there are differences in perceptions between teaching accountants, accounting students, and accountants on the ethics of preparing financial statements.
This research to examine The Influence of Government Transparency, Implementation of the government accounting standards and Internal Control System on Quality of financial statements. Population in this research is all villages in the government of Kabupaten Bandung government environment. The number of sample the respondent on this is as many as 73 of village staff and using a technique the withdrawal of sample by means of clusters of random sampling. Data were collected using a questionnaire which used interval scale. Distribution and collection of questionnaires was carried out in November 2019 and the number of questionnaires returned was 70 questionnaires or 96%. The results of testing showed transparency the government did not influenced the quality of the financial statements in the village administration Bandung regency, while the implementation of the government accounting standards and internal control system influenced the quality of the financial statements in the village administration Bandung regency.
Researchers have intensively studied Islamic modernity since the movement has become a reasonably effective tool in mobilizing the masses and seeking political support. Almost 90 percent of Indonesian people are Muslim. The concept of Indonesia in making policies on state issues has resulted in a deadlocked relationship between its people and the concept of a state that tends toward the Dutch colonial nation. Islam is a characteristic of Indonesian society; however, the state does not use the concept in Islam. Hence, the concept of the state not being in line with society has resulted in today’s Indonesian people living full of poverty, even though they live in a country with abundant earth, air, and water wealth, coupled with captivating and unique seas for the world to see. However, how does the modern measure of Islam in Indonesia affect democracy? Using qualitative descriptive research methods with a literature study approach, this study discovered that modern Islam in Indonesia has various motives when viewed from multiple aspects used to describe problems occurring in the past, currently, or projecting issues that will arise in the future as suggestions and constructive criticism. On the one hand, it is a form of community solidarity in mobilizing diverse aspirations for humanitarian aid. Nevertheless, on the other hand, it is ridden by the oligarchs of the political elite to gain votes. Moreover, on the outside, it stretches the actions of Islamic radicalism.
Higher education today is not only required to produce graduates with high competence and easily accepted for work. But universities are also required to produce graduates who can create jobs by becoming entrepreneurs. Entrepreneurship education is expected to increase student interest in entrepreneurship. Another factor that can increase students' interest in entrepreneurship is the existence of e-commerce. Many studies on entrepreneurship education and e-commerce to increase interest in entrepreneurship have been carried out, but the results are inconsistent. This study wanted to see to what extent Android application-based accounting information system variables could moderate the influence of entrepreneurship education and e-commerce on the entrepreneurial interest of Undip PSDKU Pekalongan Accounting Diploma students. The results of data processing using the smart pls application show that the variables of entrepreneurship education and e-commerce significantly affect student entrepreneurship interest. The variable of the accounting information system based on the android application negatively moderates the effect of the e-commerce variable on the interest in entrepreneurship. However, this variable does not moderate the effect of the entrepreneurship education variable on the interest in entrepreneurship.
Penelitian ini bertujuan untuk mengetahui adanya perbedaan persepsi antara Ketua BUMDes, Kepala Desa dan Bendahara Desa terhadap etika penyusunan Laporan Keuangan Dana Desa. Penelitian ini memberi manfaat kepada perangkat desa dan pengelola BUMDes dalam mengelola dana desa dan dana BUMDes guna transparan dan akuntabel. Penelitian ini merupakan penelitian empiris dengan teknik purposive sampling. Data didapat dengan menyebarkan kuesioner kepada perangkat desa sebanyak 200 responden perangkat desa di Indonesia. Kuesioner yang dikembalikan sebanyak 92 responden yang terdiri dari 48 orang dari ketua BUMDes, 33 orang dari kepala desa dan 11 orang bendahara desa. Analisis data menggunakan ANOVA dengan program SPSS versi 25. Hasil yang didapat melalui pengujian hipotesis menunjukan bahwa tidak terdapat perbedaan persepsi etika penyusunan laporan keuangan secara signifikan antara ketua BUMDes, kepala desa dan bendahara desa. Terdapat perbedaan persepsi etika penyusunan laporan keuangan antara ketua BUMDes dengan kepala desa. Terdapat perbedaan etika penyusunan laporan keuangan antara ketua BUMDes dengan bendahara desa. Tidak terdapat perbedaan persepsi etika penyusunan laporan keuangan yang signifikan antara kepala desa dan bendahara desa. Secara keseluruhan ditunjukkan dengan nilai F hitung sebesar 4,940 dengan signifikansi 0,008 (< 0,05).
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