The Role Government Websites for Promoting the Growth and Development of SMEs:The Potray of Indonesian Local Government.

Small and Medium-sized Enterprises (SMEs) are the engines of economic development especially in the Developing Countries. Collectively, The SMEs are able to absorb a lot of manpower and improve the overall economy. Economic conditions are getting turbulance with the presence of trade liberalization. It creates opportunities and threats for SMEs. Therefore, the role of local governments is needed to support the development of SMEs. One of the vehicles to support the development of SMEs is through government websites. For that reason, this study will observe government websites capacity to introduce and advertise products SMEs in each region. This study explores the local government website content from several counties or cities that have population with the 20 largest number of productive ages. Thus, the results of this study represent the image of local government in supporting the development of SMEs in Indonesia

KEMAMPUAN MEKANISME CORPORATE GOVERNANCE DALAM MEMPENGARUHI OPINI AUDITOR

Every company prefer to obtain clean opinion on their audited financial statement. Obtaining clean opinion is valuable for the company's value, because it is expected to influence the external interested parties to make business decisions related to the company. Our study tried to find out the ability of corporate governance on the provision of opinions on the financial statements in Indonesia in the period between 2004 to 2008. Results of previous studies showed inconsistent results about the ability of corporate governance in influencing the performance of the company. Furthermore, our results suggested that better governance did not automatically create the company better performanc

Keberadaan Corporate Governance dan Kondisi Financial Distressed Terhadap Voluntary Disclosure

Voluntary disclosure meant giving information to public either about financial or non financial regarding the firm's operations without any legal requirement (Fishman and Hagerty, 7997). Giving information about voluntary disclosure enables all the concerned parties obtaining more relevant information about the strategies and critical elements of the firms. In this study, we examined the impact of corporate governance and financial distress condition on the level of voluntary in- formation disclosure. This research used a sample of manufacture firms listed in Indonesian stock exchange. Based on data processing using sample above, we found that corporate governance and financial distress could be associated with the voluntary disclosure level

The Order Effect of Corporate Disclosure Forms Fish-Tail Pattern: Further Evidence in Experimental Study

AbstractHuman decision is not only affected by information content but also information order. This study provides additional evidence about order effect in the context of corporate disclosure. The same bundle of information should be reacted by the same way because those have same information. Information order affects investor decision. Using an experimental study, we provide that sequential information stimulates recency bias. Participants in a group who receives bad (good) news in their sequential information produces lower (higher) valuation. The order effect forms fish-tail pattern. This article contributes to recent studies and corporate disclosure practices

BOSO WALIKAN MALANGAN DALAM PERSPEKTIF EARNING MANAGEMENT: SUATU KREATIVlTAS BAHASA AKUNTANSI

Tujuan dari artikel konseptual inl adalah untuk memahami Boso Walikan Malangan (BWM) dalam perapektif Earning Management (EM). BWM merupakan kekayaan budaya Indonesia yang masih ada, khususnya untuk kaum muda di Malang. Mulanya, BWM adalah bahasa rahasia yang digunakan para tentara Indonesia untuk , menyampaikan berita rahasia kepada sesama pejuang. Tujuannya agar tidak mudah dipahami oleh mata-mata Belanda yang dapat berbahasa Jawa. Dalam perkembengannya. BWM lebih menonjolkan kreativitas berbahasa para kaum muda, agar dapet diterima dalam komunitasnya. Sama halnya dengan BWM, Akuntansi adalah bahasa bisnis dan alat komunikasi antara manajemen dan pihak-pihak yang terkait dengan perusahaan. EM adalah sebuah kreativitas Bahasa Akuntansi yang dilakukan melalui pemilihan metode-metode Akuntansi dalam kerangka GAAP. Banyak pcrusahaan besar melakukan kreativitas Bahasa AkuntanSi. misalnya Enron and Woldcom. EM adalah tindakan dimana informaai inti Akuntansi disamarkan sehingga tidak mudah dipahami oleh pihak diluar manajer untuk kepentingan kesejahteraan manajer

Do Western Hegemony Exist in the Selection of Independent Auditors?

Most business people perceive that big four affiliated public accounting firms have better quality than others. We use the mixing method to uncover the phenomena of internationalization among the auditor selections. This study only explores the empirical aspects of western hegemony in auditor selection but also present. Those Charged with Governance's subjective perceptions of the Westernization in auditing practice. This study uses a sample of companies in the non-financial sector listed on the Indonesia Stock Exchange during 2016-2018. Preliminary analysis results show that institutional and individual ownership are more inclined to choose affiliated big-four auditors than the local ones. Whereas when compared to the non-big four affiliated accounting firms, institutional ownership is consistently more interested in the big four affiliated. In further analysis, local institutional ownership seems to prefer international affiliated accounting firms. Foreign institutional ownership always shows a preference for the big four affiliated accounting firms. Regarding individual ownership, researchers divide ownership into an independent, board of the director and management. The analysis proves that only management ownership has a role in choosing auditors. The ownership management tends to choose international affiliated accounting firms. Based on the subjective perception, one of the audit committees revealed that there were crucial differences in audit quality between the local and the international affiliated public accounting firms. Affiliated auditors are indeed far more thorough than local. Using Gidden's global modernity theory, we conclude that globally affiliated auditors can create new expertise needed by their users that is different from the past

Penghitungan Kos Edukasi Regional DIY = Estimating the Regional Cost of Education in Daerah Istimewa Yogyakarta

ABSTRACT When a baseline educational data is doubtful, a research on regional costing standard is becoming interesting recently. A costing is a key point to implement many educational reforms, so every interested parties need that information to make appropriate decisions. By doing this research, I seek an exploration of five common approaches on an estimation of educational cost. Each approach based on a different assumptions, data requirements, and philosophical set, but none of them is dominant among others. In this thesis, a searching of an appropriate method will be explored, so a research finding will be largely accepted and influenced on a regional educational policy. By choosing one of those approaches, the researcher can determine cost of education per student in public school at DIY. After that, education cost formula will be determined. Key words: educational cost, costing, educational reforms, accounting approach, cost formula

KEBERADAAN CORPORATE GOVERNANCE DAN KONDISI FINANCIAL DISTRESSED TERHADAP VOLUNTARY DISCLOSURE

Voluntary disclosure meant giving information to public either about fi nancial or non-fi -nancial regarding the fi rm’s operations without any legal requirement (Fishman and Hagerty, 1997).Giving information about voluntary disclosure enables all the concerned parties obtaining more relevantinformation about the strategies and critical elements of the fi rms. In this study, we examinedthe impact of corporate governance and fi nancial distress condition on the level of voluntary informationdisclosure. This research used a sample of manufacture fi rms listed in Indonesian stockexchange. Based on data processing using sample above, we found that corporate governance andfi nancial distress could be associated with the voluntary disclosure level

The Role of an Expert Recommendation in Group Discussion to Minimize Recency Bias: An Experimental Study in Investing Decision.

This study investigates the impact of an expert recommendation in group discussion to recency bias in investing decision. Recency bias decreases decision quality. Investors tend to weigh last information than previous ones in investing decision. An important feature of this experimental study is the use of an expert recommendation as an investors’ advisor in a group discussion. This study provides expert-recommendation information in group discussion. That recommendation is expected to influence individual decision of participants in a group discussion. The results give evidence that expert recommendation is useful in group discussion to minimize recency bias. Those findings contribute to recency bias studies in accounting and finance area