Latar Omah Art – Desa Wisata Kaki Langit: Integrasi Kerajinan “Lukis Api” dan Homestay “Sahara” Menuju Wisata Berkelanjutan

This service program focuses on developing competitive and cultured superior village tourism, with the leading partner as the latar omah art of kaki langit village tourism. This service is carried out with an empowerment approach (active participation) through training, mentoring, and facilitation. Some of the programs carried out are (1) training and practice of painting fire for the community of mangunan and surrounding areas, which aim to support the fire painting program and improve human resources in the field of crafts; (2) excellent service training for culinary and homestay managers, homestay managers are expected to have practical, friendly, professional homestay management; (3) facilitation of fire painting tools as a medium for innovating craft tourism; (4) tourism packaging and promotion as a means to introduce and develop tourism villages in a sustainable manner

WATU GOYANG: WISATA NEGERI KHAYANGAN (PENGEMBANGAN DESA WISATA TAPAK TILAS SULTAN AGUNG, MANGUNAN)

Community service program focused on developing competitive and cultured leading of tourism village. The partner of this service is "Tapak Tilas Sultan Agung" tourism village, one of the leading tourism products is Watu Goyang. This service was carried out with active participation through training, assistance, and development facilitation. Some of the programs that have carried out are: (1) strengthening human resources by organizing of tourism village, training includes: financial coaching, marketing training, innovation tourism product, package marketing training, marketing communication, and digital marketing training; (2) Outbound tourism, this development have carried out by providing training of trainers, and packaging outbound in watu goyang; (3) Packaging tourism products by applying the concept of "living in" in a tourist village, (4) Facilitating the development of watu goyang, carried out with various things: provider of superior tourist product information boards and information on watu goyang tourism map; (5) making the watu goyang tourism map; (6) changes in the new brand of watu goyang "watu goyang: wisata negeri khayangan" and carried out various promotions through websites, social media, and others

Inclination towards fraud among the participants in financial reporting process

Fraud is a significant ethical dilemma for businesses and harmful to the capital market participants.Financial reporting fraud is an intentional misstatement of financial information to mislead the financial statement users.It causes huge losses to the organizations, threatens the investors’ confidence on the published financial statements and erodes the image of accounting profession.This descriptive paper attempts to explore the inclination level towards financial reporting fraud among the participants in the financial reporting process and to determine the effect of their personal background on such inclination level.Using a sample of 121 Muslim participants in the financial reporting process at Malaysian banking institutions, the findings indicate that the inclination level is low.The inclination level is only affected by the working experience at the present bank and the bank type.The findings provide insights to the banks’ stakeholders on the inclination level of fraud among the participants in financial reporting process and are particularly useful to the top management of banking institutions for a better understanding on personal background items influencing fraud in financial reporting intention.Limitations and suggestions for future research conclude the paper

Does knowledge on professional accounting influence career choice?

The role of professional accountants is very important in a developing country. In Malaysia, the accounting profession is regulated under the Accountants Act 1967. Although universities are churning out thousands of accounting graduates, the number of professional accountants is still lacking. This study therefore attempts to investigate whether students’ level of knowledge on professional accounting background influences their career choice as professional accountants. Questionnaires were distributed to graduating accounting students at Universiti Teknologi MARA Terengganu. Data collected was analyzed using descriptive statistics. The results indicated that knowledge about professional accounting background is not influenced by the students’ exam grade. Results also showed a significant relationship between knowledge about professional accounting background and students career choice to become a public accountant. In conclusion, students viewed the job as a public accountant as the only career in accounting profession as opposed to others such as financial controllers, a financial analyst, or a management position. For future studies, it is recommended to have more variables and number of samples from various semesters for better and accurate result

Academic and non-academic responsibilities and length of services: descriptive and correlation analyses / Noor Emilina Mohd Nasir... [et al.]

The issue of overwork due to numerous responsibilities among academicians is getting a serious attention in educational literature. Academicians have to fulfil many responsibilities simultaneously, including teaching, conducting research, writing, publication, holding administrative posts, involvement in committees and community services, and other professional works which may improve the image of their university. Thus, the objectives of this study are to examine the academicians’ perceptions on their academic and non-academic responsibilities and investigate the relationship between the respondents’ length of service with academic workloads and administrative posts. This study has used self-administered questionnaires, which have been distributed to 391 lecturers from various faculties on the Campus of UiTM Cawangan Terengganu. Results obtained from 119 academicians have indicated that a majority of the respondents have chosento bein the teaching-and-learning track for their performance-evaluation purpose. This is consistent with the findings that they have spent most of their working hours to fulfil their academic workloads. In addition, the non-academic responsibilities have required them to work beyond office hours in performing their duties. Overall, the findings of this study have shown that most academicians have spent more time on the academic responsibilities. On the other hand, the correlation has revealed that the longer the length of service of the respondents, the more academic workloads will be given and the higher their chances to be appointed as administrators. This has implied that the academicians will be responsible for higher positions and a wide range of tasks as they become more experienced and at a senior level

Determinants of financial reporting fraud intention among accounting practitioners in the banking sector: Malaysian evidence

Purpose: This study attempts to examine the influence of attitude, subjective norm and ethical judgment on unethical financial reporting intention among Malaysian accounting practitioners in the banking industry. Design/methodology/approach: In achieving the objective, questionnaire survey was used. With 121 samples of participants in the financial reporting process, data analysis was conducted using partial least square structural equation modelling (PLS-SEM). Findings: The results indicate that attitude, subjective norm and ethical judgment are significant in influencing unethical financial reporting intention, with ethical judgment having the smallest effect on such intention. Practical implications: Findings of this study are useful in guiding management and regulators to develop strategies to curb the occurrence of unethical financial reporting. This study also gives some insights to the public, especially the banks’ shareholders and depositors into the unethical financial reporting intention of actual participants in the financial reporting process, who are being entrusted to handle the reporting affairs of banking institutions. Originality/value: This study is the first to examine the factors influencing accounting practitioners’ intention to financial reporting fraud in a Malaysian banking setting. As it examines the actual participants in the financial reporting process, the results contribute towards a better understanding on unethical financial reporting intention within banking institutions as highly regulated industry. Additionally, it provides evidence for the suitability of the PLS-SEM in statistical analysis

PENGUATAN KELEMBAGAAN DAN DESTINASI DESA WISATA TAPAK TILAS SULTAN AGUNG, MANGUNAN, BANTUL

Program pengabdian dengan skema Program Pengembangan Desa Mitra (PPDM) ini dilakukan untuk memperkuat kelembagaan pengelola desa wisata dan destinasi di Desa Wisata Tapak Tilas Sultan Agung, Mangunan. Tujuan program ini adalah menjadikan mitra sebagai model pusat pertumbuhan ekonomi kerakyatan dan kesejahteraan masyarakat berkelanjutan melalui pengembangan potensi desa wisata yang dipadukan dengan budaya dengan pendekatan community based tourism. Metode pelaksanaan dilakukan dengan: survei dan wawancara, focus group discussion, pelatihan, pendampingan, dan fasilitasi.Hasil Pengabdian berupa penguatan kelembagaan dan destinasi Desa Wisata Tapak Tilas Sultan Agung Mangunan dilakukan dengan melakukan pemetaan potensi unggulan daya tarik wisata melalui survei dan wawancara. Setelah dipetakan secara baik, tentu dilakukan penguatan berkaitan dengan kelembagaan dan sumber daya manusia pengelola desa wisata melalui berbagai pelatihan yang diselenggarakan, yaitu: pelatihan manajemen kelembagaan desa wisata dan community based tourism, pelatihan komunikasi pariwisata, komunikasi pemasaran dan  “branding desa wisata”, pelatihan pelayanan prima desa wisata, pelatihan best practice dan studi banding pengelolaan desa wisata ke Desa Wisata Nglanggeran dan Desa Wisata Bleberan. Selain itu, dilakukan penguatan destinasi di Desa wisata Tapak Tilas Sultan Agung dilakukan dengan menambahkan wisata agro berupa pemberian bibit kopi, penyediaan papan informasi daya tarik wisata yang ditempatkan pada daya tarik wisata wayu goyang, dan fasilitasi legalisasi perkumpulan seni budaya dengan pembuatan akta notaris.Kata Kunci: Desa Wisata, Tapak Tilas Sultan Agung, Destinasi Wisata, Manajemen Kelembagaan

Digitalization of Accounting Profession: An Opportunity or a Risk for Future Accountants?

IR4.0 has transformed the global industrial landscape including the accounting profession. Thus, accountants have significant opportunities to enhance their digitalized skills and knowledge but are at risk if they do not comprehend how the workplace is transforming. Different genders may have divergent perspectives concerning opportunities and risks posed by the digitalization process. This study examined both the perception of opportunity or risk about the digitalization of the accounting profession and the effect of gender on such perception. Online questionnaires were distributed to 546 accounting interns from the Malaysian top six accounting and finance public universities. Findings revealed that the digitalization of the accounting profession presents future accountants with both significant opportunities and risks, but no significant difference in gender regarding such perceptions