Purpose Based on the authors’ study, the purpose of this paper is to establish a foundation for assessing and deciding the most feasible corruption prevention activities with significant impact in reducing corruption in the Indonesian public sector. To accomplish this objective, this paper applies multiple theoretical perspectives simultaneously to better understand the behavioral aspects of corruption prevention strategy in Indonesia. Design/methodology/approach This paper is part of the authors’ study to assess the corruption problem in the Indonesian public sector in the past decade primarily through examination of major corruption cases to highlight various behavioral issues that became the root causes of rampaging corruption in the country. This paper also discusses how such issues undermine the effectiveness of the existing corruption prevention strategy as well as how to properly address them. Findings The authors establish that there are numerous overlooked behavioral issues that have rendered existing corruption prevention measures in the Indonesian public sector ineffective in hampering the regeneration of corruption. Gaining sufficient understanding on how public officials’ view on corruption is shaped by their culture and society is crucial in ascertaining what needs to be done to prevent corruption from reoccurring in the future. This study demonstrates that transformative learning needs to be systematically carried out to re-engineer organizational mindset to make it intolerant to corruption which includes unlearning the embedded knowledge of corruption. To support the execution of organizational unlearning discernment must be exercised to enable anti-corruption messages to be sent to the target groups. Nevertheless, due to various inherent behavioral issues within the Indonesian public institutions stimulating anti-corruption discernment is in itself a profound challenge. To promote anti-corruption discernment in the Indonesian public sector, this study proposes the Shame-oriented Anti-corruption Discernment Stimulation (SADS) which focuses on the “management of shame” in stimulating anti-corruption discernment within public institutions in Indonesia. Research limitations/implications This study is self-funded and is relying primarily on documentary analysis in highlighting the behavioral issues that determine the success and failure of corruption prevention strategy in Indonesia. Future studies may benefit from interviews with experts in Indonesian culture as well as indigenous people who can offer a broader view on how self-conscious emotions such as shame and guilt are actually experienced in different regions in Indonesia. Practical implications This paper contributes to the development of corruption prevention strategy by proposing a framework for systematically stimulating anti-corruption discernment within organizations that are part of collectivistic societies. Originality/value This paper highlights the importance of behavior-oriented approaches in mitigating corruption in the Indonesian public sector.
The researcher conducts the study to increase students’ writing skills through TBLT (Task-Based Language Teaching). The subject of this research consists of 32 students in the VIII A class. The objectives of this research are categorized into 2; (1) to find out whether the implementation of the Task-Based Learning method can improve the students’ writing skills, and (2) to find out what kind of writing aspects improve significantly after using Task-Based Learning method. Research design uses pre-test and post-test. Therefore, both groups are given a pre-test, conduct a treatment, then pass a post-test. This research is conducted at eighth grade in 2019/2020 for one month, from August to September 2020. This research shows that after being taught task-based language teaching, students' writing skills, especially in narrative text, improved substantially. It can be analyzed on post-test performance; no one has reached the excellent, good, and fair categories (0 percent). 37.5 percent of students have reached the appropriate category. 65.2 percent of students had failed in the category unless they had handled it for seven meetings. This result is slightly different from the pre-test result. However, only 25 percent of students fall into the decent category, and 75 percent fail. There are no students who are in weak, moderate, decent, and outstanding categories.
Objective - This study examines various personal factors that influence auditor's acceptance of Dysfunctional Audit Behaviours in the Indonesian public sector audit Methodology/Technique - The data used in this study were gathered by means of questionnaires to auditors at the Indonesian Supreme Audit Board (BPK) in three provinces in Sumatera Island (West Sumatera, Riau and Jambi). The data were analyzed using Path analysis by means of SmartPLS 2.0 Software Package. Findings - The findings of this study suggest that several personal characteristics of public sector auditor such as external locus of control and turnover intention contribute to auditor's acceptance of DAB. However, inconsistent with previous studies on auditors in public accounting firms, this study fails to support the association of personal characteristics such as auditor's self-rated performance and organizational commitment to the acceptance of DAB. Novelty - Unlike those of private sector audit, only a few studies investigating auditor acceptance of dysfunctional audit behaviour (DAB) in the public sector have been conducted. This study fills the theoretical gap in that area within the context of Indonesian public sector audit. Type of Paper - Empirical Keywords: Audit; Public Sector; Dysfunctional Behaviour; Locus of Control; Performance
Objective - This study is intended to explore the factual information; cost of implementation; general impact of implementation; progress to date; operational and strategic decision taken by management; implementation and impact of individual standards; and general other related to IFRS implementation in Indonesia by comparing before and after IFRS implementation. Methodology/Technique - Data were collected by using content analysis from annual reports of manufacturing companies listed in the Indonesian Stock Exchange and analyzed by using SPSS. Findings - Statistical analysis showed that in Indonesia, the average number of pages that reveal category of operational and strategic decision taken by management; implementation and impact of individual standard; and general other differ between before and after the implementation of IFRS, but not for factual information and general impact of information. In addition, there is a significant difference in the average of number of listed manufacturing companies report category of progress to date; operational and strategic decision taken by management; and general other between before and after the implementation of IFRS-based Financial Statements. Novelty - Findings of this research can serve as a guideline for companies in Indonesia and other developing countries in implementing the IFRS. The findings will also contribute to the knowledge and application of Financial Accounting System and Accounting Theory. Type of Paper - Empirical Keywords: International Financial Reporting Standards; Indonesian Financial Accounting Standards; IFRS implementation; and Manufacturing Companies.
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