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This study aims to understand the perceived usefulness and ease of using MSME business owners towards the android-based SME Accounting application. This study uses a qualitative method with the Technology Acceptance Model approach. This study's findings indicate that in terms of perceived usefulness, most MSME players state that the android-based MSME accounting application is useful in recording daily operational transactions because it can automate the recording and preparation of financial reports. However, in terms of perceived ease to use, android-based accounting applications are still relatively difficult to use, especially for those who do not have accounting education. As a result, MSME players are still loyal to the manual recording system and are not yet interested in using android-based accounting applications. Therefore, the government needs to work with android-based accounting application developers and related parties to continue improving accounting applications and disseminate information to MSME players, both in terms of using these applications and in terms of accounting understanding.ABSTRAKStudi ini bertujuan untuk memahami persepsi kegunaan dan persepsi pelaku UMKM terhadap aplikasi Akuntansi UKM berbasis android. Studi ini menggunakan metode kualitatif dengan pendekatan Technology Acceptance Model. Temuan studi ini menunjukkan bahwa dari sisi persepsi kegunaan, sebagian besar pelaku UMKM menyatakan bahwa aplikasi Akuntansi UMKM berbasis android berguna dalam pencatatan transaksi operasional sehari-hari karena mampu mengotomasi pencatatan dan penyusunan laporan keuangan. Namun demikian, dari sisi persepsi kemudahan, aplikasi akuntansi berbasis android dirasa masih relatif sulit untuk digunakan, khususnya bagi pihak yang tidak mempunyai latar belakang pendidikan akuntansi. Akibatnya, para pelaku UMKM masih setia pada sistem pencatatan manual dan belum berminat untuk menggunakan aplikasi akuntansi berbasis android. Oleh karena itu, pemerintah perlu bekerja sama dengan pengembang aplikasi akuntansi berbasis android dan para pihak terkait untuk terus menyempurnakan aplikasi akuntansi serta melakukan sosialisasi kepada para pelaku UMKM, baik dari segi penggunaan aplikasi tersebut maupun dari segi pemahaman akuntansi.

This research investigates the impact of the three earnings management methods according to Dechow and Skinner (2000) and Gunny (2005), i.e., accrual earnings management (AEM), real earnings management (REM), and fraudulent accounting (FRA), on idiosyncratic risk. This research also examines the moderating effect of corporate social responsibility (CSR) disclosure on these associations. This research employs balance panel data consisting of 492 observations from 2016 to 2019. This research obtains 123 companies listed under the manufacturing industry of the Indonesia Stock Exchange (IDX) through purposive sampling. To test the hypotheses, this research uses multiple linear regression models. This research finds that all three earnings management methods are positively associated with idiosyncratic risk. Furthermore, CSR disclosure is proven to weaken the effect of accrual earnings management and fraudulent accounting on idiosyncratic risk, but this does not apply to real earnings management. These results are robust after a sensitivity test. This research fills the existing gap within idiosyncratic risk study. Among similar studies, this research is the first to investigate the effect of fraudulent accounting on idiosyncratic risk and the moderating effect of CSR disclosure. This research also raises awareness of the cost of idiosyncratic risk, especially in emerging markets with relatively smaller stock markets, which makes diversification more challenging. It provides insights to market regulators on how investors can benefit from more disclosures

This study aims to examine the effect of the thin capitalization rules on capital structure (leverage) and tax avoidance. This is quantitative research using the difference-in-difference (DID) method, with multiple linear regression models. The sample used in this research is companies listed on the Indonesia Stock Exchange (IDX). The type of data used in this study is secondary data in the form of financial statements from 2013 up to 2018. The sample selection using the purposive sampling method with the number of samples amounted to 804 observations (firm-year). The regression method employs panel data with a period of six years (2013 to 2018). The results show that the thin capitalization rules reduced the leverage of companies with high and low debt-to-equity ratio (DER). Companies with high DER experience a decrease in leverage 2.3 times greater than companies with low DER. The results also show that the thin capitalization rules do not affect tax avoidance for companies with high and low DER. This research contributes to providing improvement in tax provisions. In practice, it provides recommendations to the Indonesian Tax Authority (ITA) to revise PMK-169/PMK.010/2015 and that ITA should consider using the best practice suggested by the Organization for Economic Co-operation and Development (OECD) in conducting interest limitation (i.e., the fixed ratio rule).

The background of the problem in this study is departing from the lack of public knowledge about the potential of infak funds that we often offer in our daily lives. This is due to the obligation of a Muslim to commit tithe which has a complete guide in the Qur'an and Hadith. To overcome this. This research is to find out the LAZISNU Kota samarinda strategy in managing infak funds through the KOIN NU program and also the role of the institution in increasing the productive business of beneficiaries of infak funds. This research method is a type of field research with a descriptive qualitative approach. Data and data sources have 6 key informants and 2 main key informants. The research results obtained from this study are the first management strategies carried out by LAZISNU Kota Samarinda and MWCNU of Palaran Sub-District, Samarinda City, showing the effort to succeed the KOIU NU program, namely by collecting funds from NU congregations in Samarinda City coordinated by one person collectors in each of their assemblies and cooperation with food and food stalls to entrust KOIN NU cans, in management it cannot be said professionally because in reality only one of the management from LAZISNU Kota Samarinda and MWCNU in Palaran Sub-District who also collect, count and make monthly financial reports, while for the distribution of the four pillars of the central management program, namely the fields of education, health, economics and disaster preparedness and allans have been carried out according to ability.