Improving The Compliance With Accounting Standards Without  Public Accountability (SAK ETAP)  By Developing Organizational Culture:  A Case Of Indonesian SMEs

Yanto, Heri; Yulianto, Arief; Sebayang, Lesta Karolina Boru; Mulyaga, Fian

doi:10.19030/jabr.v33i5.10016

Cited by 22 publications

(23 citation statements)

References 28 publications

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“…Descriptive analysis is used to describe and describe the variables in this study. Descriptive statistical analysis in this study includes the mean, maximum, minimum and standard deviation (Yanto et al, 2017). The results of the descriptive statistical analysis can be seen in Table.1 below: The results showed that the average Return on Equity value of 0.03 in the 2015-218 time span.…”

Section: Descriptive Statistical Analysismentioning

confidence: 87%

Understanding Defensive Stocks with Company Fundamentals and Dividend Policy Variables as Moderation

Mahfudz¹,

Wijayanto²

2020

MAJ

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The purpose of this study was to determine the effect of Return on Equity, Firm Size, Debt Equity Ratio and Price Earning Ratio on return defensive stocks with Dividend Policy as Variable Moderation in Manufacturing Companies. The study population was manufacturing sector companies listed on the Indonesia Stock Exchange from 2015 to 2018. There were 61 companies sampled using purposive sampling techniques. The analytical method uses multiple linear analysis and moderated Regression analysis. The results showed the Firm Size variable had a significant positive effect and the DER variable had no significant positive effect while the ROE and PER variables had no significant negative effect on return defensive stocks. The MRA test states that the Dividend Payout Ratio variable strengthens the effect of Firm Size on return defensive stocks while the ROE, DER and PER variables are weakened by the effect on return defensive stocks by dividend policy. Future studies are expected to use other variables that might increase or decrease stock returns.

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Section: Descriptive Statistical Analysismentioning

confidence: 87%

Understanding Defensive Stocks with Company Fundamentals and Dividend Policy Variables as Moderation

Mahfudz¹,

Wijayanto²

2020

MAJ

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“…Thus, the research data can be said to be normally distributed. With a descriptive analysis design, correlation, and path analysis to test exogenous, endogenous and mediating or intervening variables (Yanto et al, 2017). Model testing is carried out using the goodness of fit referring to the value of six indexes, namely Chi Squared, Goodness of Fit Index (GFI), Goodness of Fit Index (AGFI), Root Mean Square of Approximation (RMSEA), Normed Fit Index (NFI), and Comparative Fit Index (CFI), and CMIN / df ( (Lleras, 2005;Albright & Park, 2009;Ghozali, 2017;Yanto et al, 2017).…”

Section: Methodsmentioning

confidence: 99%

Revitalization the Internal Quality Assurance Through Leadership, Commitment, and Organization Culture

Amtu

Fakhruddin

Haryono

et al. 2020

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This research aims to determine whether there is a direct and indirect influence on exogenous variables, namely leadership and organizational commitment to endogenous variables, namely the application of internal quality assurance systems in state universities with organizational culture as an intervening variable. This research used quantitative approach and the analysis tools is path analysis. Population of this study included 340 lecturers at three state universities in Ambon and the sample size was 221 respondents. The results of the study prove that organizational culture plays an important role in mediating and contributing to leadership and organizational commitment to the implementation of the internal quality assurance system in higher education. Leadership and organizational commitment require an organizational culture to build communication and motivation through expectations and academic values that develop in a healthy, creative, innovative and dynamic manner because it can encourage collaboration and synergy of all elements of higher education to achieve the set quality standards.

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“…Haryani (2012) found that MSMEs are still not familiar with preparing financial reports based on SAK-ETAP even though the SAK-ETAP has been implemented in January 2010. There are obstacles in generating standardized financial reports such as inappropriate infrastructures of accounting, human resources, and education (Yanto et al, 2017) while the external factors are lack of participation of government institutions and SMEs (Ermawati, 2018).…”

Section: Perception Of Standard Of Accounting Financial Entity Without Public Accountability (Sak-etap) (This Code Can Be Described As Inmentioning

confidence: 99%

Intention to Adopt Cloud Accounting: A Conceptual Model from Indonesian MSMEs Perspectives

Hamundu¹,

Husin²,

Baharudin³

et al. 2020

JAFEB

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Over the years, numerous Micro, Small, and Medium Enterprises (MSMEs) have been vigorously established across many countries. Even though the Internet of Things (IoT) has enabled companies to anchorage business returns, most Indonesian MSMEs are highly susceptible to failure and one of the main issues is the inability to manage their financials effectively. The literature on accounting points out that the success of MSMEs owing to the usage of cloud-based Accounting Information Systems (AIS) or Cloud Accounting (CA) could reduce the rate of failure by managing multiple accounting information at a low cost. Although many benefits exist, Indonesian MSMEs are not adopting these platforms in their daily business activities. This study investigates the factors that influence Indonesian MSMEs' intention to adopt CA. The study is directed by unstructured in-depth interviews with seven bestseller MSMEs where a thematic analysis technique was employed to identify them. The interview findings and prevailing literature on the influencing factors based on the TOE (technological, organizational, and environmental) framework to adopt CA in Indonesian MSMEs context are perceived benefits outweighing the cost, perceived compatibility, perceived complexity, owner-manager knowledge on accounting, organization size, competitive pressure, and informal network. The conceptual model further includes government intervention as a moderator in the model.

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Improving The Compliance With Accounting Standards Without Public Accountability (SAK ETAP) By Developing Organizational Culture: A Case Of Indonesian SMEs

Cited by 22 publications

References 28 publications

Understanding Defensive Stocks with Company Fundamentals and Dividend Policy Variables as Moderation

Understanding Defensive Stocks with Company Fundamentals and Dividend Policy Variables as Moderation

Revitalization the Internal Quality Assurance Through Leadership, Commitment, and Organization Culture

Intention to Adopt Cloud Accounting: A Conceptual Model from Indonesian MSMEs Perspectives

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