One of the factors triggering a lack of financial reporting caused by dishonest application of records, it has not been effectively transparent and accountable by various government agencies in Indonesia. This study aims to find out how the application of the accrual basis in accounting records in the government and its effect on good governance. This study uses a method of verifying causality to determine the influence between variables. The population in this study were 44 regency and city governments in the provinces of Papua and West Papua. Whereas the Observation Unit is DPPKAD in 44 Provinces/Cities/Districts in the regions of Papua and West Papua. The sampling technique uses a census so that all members of the population become the study sample. The results of this study show empirical evidence that the application of the accrual basis of financial reporting affects good governance resulting from financial reporting of 44 district and city governments in the provinces of Papua and West Papua.
A crisis is a period associated with events that occur unexpectedly that have a negative impact on the organization. The economic crisis is caused by an unforeseen world situation so it must provide a fast, precise and accurate decision so as not to affect the organization's overall operations as a bold step to minimize unintended consequences. A crisis is an event that can destroy an organization and its employees, products, services, and the financial condition of a business enterprise like a corona outbreak. An economic crisis if left unchecked can cause a financial situation that is a concern, a crisis which is an event that has a broad scope of society. The crisis has the potential to cause long-term damage to the financial image of a business company will lose public trust in consumer confidence can weaken the morale of company employees who are experiencing a crisis, can pose the risk of increasing the intensity of the problem. Thus, the aim of this paper is to examine the effects of economic crisis on buriness finance. The data analysis technique uses the structural equation modeling technique, which involved 400 Indonesian small and medium entrepreneurs and 162 samples collected on employees. The results show that the effect of the economic crisis on the financial statements of Indonesian medium and small micro traders plays an important role in the economic crisis so that business finance business is very influential when there is uncertainty in the environment, the financial statements of small and micro business enterprises sweeping across the globe hit making bad changes in the financial statements of micro and small business entrepreneurs in Indonesia. This research was conducted on micro small and medium entrepreneurs in Indonesia.
This study investigates the effect of management commitment on the successful application of management accounting information systems and their implications for manager decision making. The unit of analysis in this study is the functional unit in Small and Medium Enterprises in Indonesia. This research also implies that the responsiveness of organizations to the successful implementation of management accounting information systems is very important not only for internal and external but for the organization itself in building a sustainable corporate image, and successes that enhance organizational reputation and manager's understanding of financial and non-financial information. finance is in line with the increasing commitment of the management in the company. Furthermore, this study states that management commitment influences the success of management accounting information systems and their implications for manager decision making. The Lisrel SEM modeling results confirm that management's commitment to the success of management accounting information systems and their implications for managerial decision making have a significant effect.
Covid-19 information technology is developing so rapidly virtually, where technology allows users to interact with an environment that is simulated online, a tool that has a number of accurate information that can be accessed online to receive information. Copid_19 information technology has a bad impact on the business activities of small and medium businesses, causing inventory to become obsolete, considering that performance targets other than profit are declining for the company because it does not obtain sales transactions, ultimately the flow of funds from customers is more hampered. The covid-19 outbreak caused it to reduce company financial statements and business practices and profitability according. Covid-19 information technology outbreaks cause customers to make the decision to stay at home with no outside activities, ultimately stopping business practices and other transactions for the company. Public media such as the Web, private social networks, wikis and blogs are important tools for companies to communicate, collaborate and share information about sales through the system and even evaluate directly how sales take place. The data analysis technique used in this study is the Structural Equation Modeling (SEM) technique, in micro and small-medium enterprises in Indonesia that are related and 112 samples are collected in micro small and medium businesses spread across Indonesia. The results showed that the covid-19 outbreak information technology was quite influential in the company's financial statements and business practices. Companies must consider losses due to obsolescence of inventory and company income will decrease. This research was conducted at micro small and medium enterprises in Indonesia which were affected by Corona Pandemic.
Detection of fraudulent financial stewardship in the cash flow section is an exciting thing and is rarely studied. This research empirically tests the discovery of fraudulent financial statements based on basic cash flow shenanigans. The sample of this study amounted to 470 data mining companies in Indonesia, Malaysia, China, and Japan. The analysis method used is a positive approach. The results show that all ratios used can predict fraudulent financial statements. Three ratios of cash flow shenanigans, namely change in receivable to cash flow operations, days payable outstanding, and change in inventory to cash flow operations, significantly affect the F-Score. Meanwhile, the six cash flow shenanigans ratios, namely cash flow operations to current liability, operating cash flow ratio, free cash flow, cash flow operations to total liability, days payable outstanding, and change in inventory to cash flow operations, have a significant effect on the M-Score.
The purpose of this study is to determine the effect of Human Resources Development on Financial Performance and Its Implication on Good Government Governance. Accounting is concerned in recording financial reporting to the management of the company as a business entity that is not the owner of the company so that the concept of business unity is the center of accountability and financial statements are central to the company's financial accountability to be good. In Government Accounting Standards (SAP) are standardized and confirmed the existence of Reporting Entities and Accounting Entities, as Reporting Entities is a government unit consisting of one or more accounting entities which according to statutory provisions must submit accountability reports in the form of financial and non-financial reports. Financial reporting is conveyed internally and tiered to higher units in the context of consolidating financial statements by financial reporting entities. Each government unit can be determined as an accounting entity if the unit in question manages the company's financial budget.
The manifestation of regional financial autonomy can be seen in the regional financial accounting information system as a good government system characterized by increasingly low problems so that the information generated by the central government and regional governments in Indonesia is a form of quality financial reporting and effective application of accounting systems by various government agencies in Indonesia. Indonesia. This study aims to find out how the successful application of accounting information systems on financial reporting performance was produced. This study uses causality and population verification methods in this study are the district and city governments in the provinces of Papua and West Papua. The sampling technique uses a census so that all members of the population become research samples. The results of this study show empirical evidence that the successful application of accounting information systems and financial reporting performance is transparent and accountable.
Peran Manajemen Perubahan Pada Akuntansi Manajemen Strategis Akibat Virus Corona 1Lesi Hertati, 2Apriapollo Syafarudin 3Otniel Safkaur 1Lecturer, Economics of Accounting, STIE Rahmaniyah – Indonesia 2Lecturer Faculty of Economics and Business, Mercu Buana University, DKI Jakarta, Indonesia 3Lecturer Faculty Economics of Accounting University Cendrawasih Papua-Indonesia hertatilesi@yahoo.co.id Abstract: Changes in lifestyle due to the Corona or Covid-19 virus impact the seriousness of public health and management of life changes that threaten economic stability. Some companies have made efficiencies, starting from cutting salaries to terminating employment terminations. Household economic conditions have a serious impact on people in the middle class who must be able to change their lifestyle or bad shopping habits that are not important, but there are some life management strategies that we have to do in order to survive difficult times, which is to manage spending management strategies in order to survive with uncertainty as to when the plague will pass. Ensure what strategies will be taken so that they are safe for future business survival. It is known where critical points in the supply chain are, preparing emergency reserves when supplies run low and identifying alternative supplies included in this emergency planning. Also make sure employees who are in a crucial position to support the company's business can still work with high flexibility through work from home and remote meeting policies. Because if the cooperation between the government and the community that has a mutually beneficial business this will avoid the decline and losses due to the impact of the corona virus which gives a bad effect on the family economy. This research method is descriptive and verification method, the analytical tool is structural equation modeling (SEM, Lisrel). The results showed that the role of change management in strategic management accounting due to corona virus is quite influential. Keyword: Change Management, Strategic Management Accounting Abstract: Perubahan pola hidup akibat virus Corona atau Covid-19 berdampak keseriusan kesehatan masyarakat dan manajemen perubahan hidup yang mengancam stabilitas ekonomi. Beberapa perusahaan sudah melakukan efisiensi, mulai dari memotong gaji hingga memutuskan Penghentian Hubungan Kerja (PHK). Kondisi ekonomi rumah tangga berdampak serius pada masyarakat kalangan menengah kebawah yang harus bisa merubah pola hidup atau kebiasaan buruk belanja hal yang tidak penting namun ada beberapa strategi manajemen hidup yang harus kita lakukan agar bisa bertahan hidup dimasa sulit yaitu mengatur strategi manajemen pengeluaran agar bisa bertahan hidup dengan ketidakpastian situasi kapan wabah akan berlalu. Memastikan strategi apa yang akan diambil agar aman guna kelangsungan bisnis hidup kedepannya. Diketahui dimana titik-titik kritis dalam rantai pasokan, menyiapkan cadangan darurat saat persediaan menipis dan mengidentifikasi pasokan alternatif termasuk dalam perencanaan darurat ini. Pastikan juga karyawan-karyawan yang berada di posisi krusial untuk mendukung bisnis perusahaan tetap dapat bekerja dengan fleksibilitas tinggi melalui kebijakan work from home dan remote meeting. Sebab jika kerja sama antara pemerintah dengan masyarakat yang memiliki bisnis yang saling menguntungkan hal ini akan menghindari adanya penurunan dan kerugian akibat dampak dari virus corona yang memberi efek tidak baik terhadap perekonomian keluarga. Metode penelitian ini adalah metode deskriptif dan verifikasi, alat analisisnya adalah pemodelan persamaan struktural (SEM, Lisrel). Hasil penelitian menunjukkan bahwa peran manajemen perubahan pada akuntansi manajemen strategis akibat virus corona cukup berpengruh. Keyword: Manajemen Perubahan, Akuntansi Manajemen Strategis
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