TRADE OFF RELEVANCE DAN RELIABILITY: ISU IFRS

Financial reports containing qualitative characteristic that are useful for usernya.For a long time believed to bethe existence of trade off between characteristic of qualitative relevance and reliability. Trade off due to the factthat the use of the method of measurement historical cost and fair value. Trade off occur because of the interestsof for the purpose of the preparation of reports on finance. Accountability for the purpose of the measurement ofthe cost of historical still reliable because reflect the truth (objective), on the contrary for the purpose ofinformation in the decision-making process and the value of reasonable more relevant. Trade off betweenrelevant and the reliability of there will always be because there is a difference in the interests of andarrangement of trend setter concerning characteristics qualitative to be undertaken, so the company it is notpossible to showing both of them in coordinated with the same. The existence of trade off between relevant andthe reliability of use on fair value that give preference to relevant and reliability at the expense of resulting infinance reports

Budgetary Fairness dan Kesenjangan Anggaran di Pemerintah Daerah Bangka Barat

This study examines the effect of the budgeting system design against the tendency middle managers to create budgetary slack. The purpose of this study is to test the design of the budgeting system to reduce the propensity to create budgetary slack in government. Data were obtained through a survey to middle manager in west Bangka local governments. The data were processed using SPSS with a sample size of 60. The result showed that the unfair budgeting system design did not significantly affect budgetary slack Contributions of this study is to give feedback to the authorities to design budgeting system for efficiency in government budgets

PENGARUH BYSTANDER EFFECT, WHISTLEBLOWING, DAN PERILAKU ETIS TERHADAP FINANCIAL STATEMENT FRAUD

In an organization or company, fraud is usually discovered by people within the organization. The existence of evidence of fraud, whether strong or weak, sometimes does not make people who know the fraud report to the authorities. The purpose of this study was to determine the effect of the bystander effect, whistleblowing, and ethical behavior on financial statement fraud. The method used is a quantitative method. The population in this study were all Bekasi District Civil Servants who served in the financial division of each agency. This study uses primary data from a questionnaire. The data were analyzed using multiple regression analysis. The results of this study indicate that the bystander effect has a positive effect on Financial Statement Fraud, while the whistleblowing variable and eris behavior have a negative effect on Financial Statement Fraud

PENGARUH BYSTANDER EFFECT, WHISTLEBLOWING, DAN PERILAKU ETIS TERHADAP FINANCIAL STATEMENT FRAUD

In an organization or company, fraud is usually discovered by people within the organization. The existence of evidence of fraud, whether strong or weak, sometimes does not make people who know the fraud report to the authorities. The purpose of this study was to determine the effect of the bystander effect, whistleblowing, and ethical behavior on financial statement fraud. The method used is a quantitative method. The population in this study were all Bekasi District Civil Servants who served in the financial division of each agency. This study uses primary data from a questionnaire. The data were analyzed using multiple regression analysis. The results of this study indicate that the bystander effect has a positive effect on Financial Statement Fraud, while the whistleblowing variable and eris behavior have a negative effect on Financial Statement Fraud

PENGARUH KEADILAN, DISKRIMINASI DAN ETIKA UANG (MONEY ETHICS) TERHADAP PERSEPSI MENGENAI ETIKA PENGGELAPAN PAJAK (TAX EVASION)

Penelitian ini bertujuan untuk menguji pengaruh Keadilan, Diskriminasi dan Etika Uang (Money Ethics) terhadap Persepsi Mengenai Etika Penggelapan Pajak (Tax Evasion) di KPP Pratama Bekasi Selatan. Jumlah populasi responden yang diteliti adalah 100 sampel. Sampel dalam penelitian ini ditentukan berdasarkan metode purposive sampling, data dikumpulkan dengan penyebaran kuesioner. Teknik analisis data yang digunakan adalah teknik analisis statistik deskriptif , uji kualitas data meliputi uji validitas dan uji reliabilitas; uji asumsi klasik meliputi uji normalitas, uji multikolinearitas dan uji heteroskedastisitas; pengujian hipotesis dengan regresi. Pengolahan data menggunakan program SPSS versi 23. Hasil penelitian ini menunjukan bahwa Keadilan dan etika uang (money ethics) berpengaruh positif dan signifikan terhadap persepsi mengenai etika penggelapan pajak (tax evasion). Sedeangkan diskriminasi tidak berpengaruh terhadap persepsi mengenai etika penggelapan pajak (tax evasion).   Kata kunci : Keadilan; Diskriminasi; Etika Uang; Persepsi; Etika Penggelapan Pajak &nbsp

PENGARUH KEADILAN, DISKRIMINASI DAN ETIKA UANG (MONEY ETHICS) TERHADAP PERSEPSI MENGENAI ETIKA PENGGELAPAN PAJAK (TAX EVASION)

Penelitian ini bertujuan untuk menguji pengaruh Keadilan, Diskriminasi dan Etika Uang (Money Ethics) terhadap Persepsi Mengenai Etika Penggelapan Pajak (Tax Evasion) di KPP Pratama Bekasi Selatan. Jumlah populasi responden yang diteliti adalah 100 sampel. Sampel dalam penelitian ini ditentukan berdasarkan metode purposive sampling, data dikumpulkan dengan penyebaran kuesioner. Teknik analisis data yang digunakan adalah teknik analisis statistik deskriptif , uji kualitas data meliputi uji validitas dan uji reliabilitas; uji asumsi klasik meliputi uji normalitas, uji multikolinearitas dan uji heteroskedastisitas; pengujian hipotesis dengan regresi. Pengolahan data menggunakan program SPSS versi 23. Hasil penelitian ini menunjukan bahwa Keadilan dan etika uang (money ethics) berpengaruh positif dan signifikan terhadap persepsi mengenai etika penggelapan pajak (tax evasion). Sedeangkan diskriminasi tidak berpengaruh terhadap persepsi mengenai etika penggelapan pajak (tax evasion).   Kata kunci : Keadilan; Diskriminasi; Etika Uang; Persepsi; Etika Penggelapan Pajak &nbsp

Scientific Literacy Of A Third Year Biology Student Teachers: Exploration Study

The Department of Biology, Universitas Negeri Malang, manages undergraduate courses to prepare prospective teachers of Biology. Biology teachers have to know two important purposes of science education, that is, educating and motivating students to be involved in careers such as scientists and technologists, and providing students with the significant knowledge and understanding of science and social issues to enable them to become informed citizens. This research is conducted to investigate scientific literacy of the third year students of the department. Scientific literacy skill is measured by Multidimensional Literacy Test (MLT), a combination of multiple choice and essay test. The results showed that Scientific Literacy of the third year students is on the level of functional and structural dimension. The result of the interviews with the teachers about the teaching strategies showed that learning scientific writing, which is an important basis scientific literacy development, still needs to be improved. The results of the study can be used as a consideration in selecting and determining appropriate learning strategies to improve the literacy of prospective biology teachers. Keywords: Scientific literacy, Biology Student Teacher

Keefektifan Audit Internal Pemerintah Daerah

This study examined the effectiveness of internal control system, management support, and audit professionalism on internal audit effectiveness of local government. The sample consists of 39 regional inspectorates of six provinces in Indonesia. By using multiple regressions, this study found that internal control system and management support has positive impact on the effectiveness of the internal audit. However, there is no support for the audit professionalism on internal audit effectiveness. This study enriches existing research related to the effectiveness of the internal audit and emphasis the importance of internal control systems in local government

PELATIHAN PEMASARAN PRODUK DARI LIMBAH SEKAM PADI MENGGUNAKAN DIGITAL MARKETING DI DUSUN BEDENG

The main problem that occurs is the low quality of human resources in mastering technology and the lack of public understanding in terms of marketing. To overcome this problem, it is necessary to conduct marketing training using digital marketing. The purpose of implementing digital marketing training is to provide an understanding related to the importance of conventional and digital marketing. The implementation method used is through training which consists of the socialization stage about digital marketing, logos and labels, the training stage on how to operate the social media platform, and the evaluation stage of the activities that have been carried out. The results of the implementation of the community can distinguish between conventional marketing and digital marketing, understand how to create logos and labels on marketing and create WhatsApp Business and Instagram accounts as digital marketing. These two platforms were chosen because they are easy for the public to understand. However, the constraint of this training is the limited number of people who have smartphones

PERLUASAN CAKUPAN PASAR UMKM MELALUI DIGITAL MARKETING

In the midst of the COVID-19 pandemic, many new SMEs have sprung up. In order to help MSME compete, MSME need to know about importance of using digital marketing so MSME could get better sales activities. Also providing assistance for MSME to learn how creating business account in digital marketing, in this case writer use instagram business. The program that has been carried out is outreach to MSMEs, providing material on what digital marketing is and providing material on types of digital marketing applications and practicing business Instagram account creation via Zoom. the activity was held on March 9, 2022 on Jl. Graha Harapan Rw 14, Mustika Jaya Subdistrict, Mustika Jaya Village, Bekasi City. the method used is to provide material about what digital marketing is and the types of digital marketing through whatsapp groups, as well as to practice creating business instagram accounts via zoom. The impact of this activity is that people can understand what digital marketing is and the benefits that can be obtained and people has the will to start using digital marketing