Small and Medium Enterprises (SMEs) play an important role in terms of contributing the national economy inIndonesia. Government has specified a Long-term Development Program (2005-2025 AbstrakPerusahaan Kecil dan Menengah (UKM) Indonesia mempunyai peran sangat penting dalam perekonomian nasional. Pemerintah telah menetapkan Rencana Pengembangan Jangka Panjang (2005-2025) dengan salah satu program stratejiknya berupa penguatan posisi UKM dengan memperperbaiki akses terhadap jasa keuangan, produksi, pemasaran dan manajemen. Selain hal tersebut, penelitian yang ada menunjukkan bahwa permasalahan sustainability UKM merupakan masalah serius, yang diyakini karena faktor ekonomi. Salah satu faktor ekonomi adalah persoalan kritis yakni lemahnya mekanisme tata kelola (governance) perusahaan. Permasalahan governance umumnya ada pada manajemen/pengelola organisasi UKM. Tujuan utama penelitian ini adalah untuk melakukan investigasi dalam mengidentifikasi sebuah dasar pengetahuan (knowledge base) atas implementasi good corporate governance pada sektor UKM, serta mengidentifikasi aspek pengaturan yang perlu dimodifikasi atas implementasi good corporate governance pada sektor UKM. Kuisioner penelitian dikirimkan kepada 150 calon responden (pemilik dan atau manajer) dan dianalisis dari 49 responden yang berpartisipasi. Survei pada penelitian ini menemukan bahwa implementasi mekanisme good corporate governance pada UKM di wilayah Malang Raya masih sangat terbatas. Implikasi dari penelitiaan ini adalah perlunya melakukan eksplorasi lebih lanjut terhadap dimensi governance yang lebih cocok untuk mendukung terciptanya mekanisme good corporate governance pada UKM.
Purpose This study aims to investigate cases of fraudulent financial statements that have occurred in Indonesia and explore the similarities of cases that existed in the period before and after the establishment of the Financial Services Authority. Design/methodology/approach This paper provides a descriptive examination of financial misstatements issued by different regimes by listed companies of the capital market and financial institution supervisory agency and the introduction of new financial service authority; among 93 listed companies that were subject to an official investigation arising from the publication of financial misstatements, these assessments were facilitated by mean of content analysis of annual reports following the announcement of an investigation. Findings The findings indicate that each regime has a specific pattern of financial statement fraud. It is found that senior management is responsible for most fraud, and recording a fictitious sale is the most common method of falsifying financial statements. Under the new regime, the publication of cases is limited since the introduction of risk-based supervision. Financial Services Authority is likely to fine and prosecute the director of a company as a perpetrator rather than a corporation as a legal entity. Originality/value This study contributes to the literature on the incidence of financial statement fraud in public companies and provides a detailed descriptive comparison of cases scrutinized by securities exchange commission in an emerging country.
Islamic Financial Institutions as institutions that were born with the aim of reaching the lower classes in the form of small people's economic institutions in an effort to develop productive businesses and investments in increasing the economic activities of small entrepreneurs based on sharia principles in the form of cooperatives. It is this institution that is rife in Sukopuro village and interacts with the farming community there in providing financing as a form of its operations. The interaction that was formed between the Islamic financial institution and the people of the village of Sukopuro led to the formation of a public perception of the operation of the Islamic financial institution. This perception that has been formed encourages a responsiveness and follow-up that can occur in society. This study aims to identify the characteristics of Islamic Financial Institution (LKS) customers that influence public perceptions of the level of trust and satisfaction of the people of Sukopuro village, Jabung sub-district towards Islamic Financial Institutions (LKS). This research uses quantitative research methods with community research locations in the village of Sukopuro, Malang Regency. Researchers took data with a questionnaire spread technique. The results of this study indicate that the characteristics of customers can be grouped into several criteria, namely gender, age, education, occupation, and income which then form a model of LKS customer behavior in the form of satisfaction and trust from the perceptions that have been formed.The abstract should summarize the content of the paper. Try to keep the abstract below 200 words. Do not make references nor display equations in the abstract. The journal will be printed from the same-sized copy prepared by you. Your manuscript should be printed on A4 paper (21.0 cm x 29.7 cm). It is imperative that the margins and style described below be adhered to carefully. This will enable us to keep uniformity in the final printed copies of the Journal. Please keep in mind that the manuscript you prepare will be photographed and printed as it is received. Readability of copy is of paramount importance.
This research is applied research that aims to improve the internal control of village financial management by implementing the modeling of the Village Secretary Accounting Information System based on the Business Process Modeling Notation (BPMN). Clean, effective, transparent, and accountable village financial management in Indonesia is currently not guaranteed because the Electronic-Based Government System has not been fully implemented. Village financial management accountability is the main topic discussed today because it relates to global development goals to achieve prosperity. The Village SDGs are a sustainable development goal that must achieve by 2030. Minister of Home Affairs Regulation Number 20 of 2018 concerning village financial management encourages villages to implement internal control in village financial management. This research uses the policy research method. The results showed what could apply the policy of using the Village Secretary Accounting Information System modeling based on the Business Process Modeling Notation (BPMN) in Wajak Lor Village. This research is limited to implementing the Village Secretary Accounting Information System modeling based on the Minister of Home Affairs Regulation Number 20 of 2018 concerning village financial management. Suggestions for further research are expected to be able to develop an Accounting Information System for village financial management based on Business Process Modeling Notation and develop village financial management applications that can be operated by the Village Secretary and integrated.
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