ANALISIS PERWUJUDAN GOOD GOVERNANCE MELALUI AKUNTABILITAS PUBLIK DAN MEMINIMALKAN PERILAKU OPORTUNISTIK DI DALAM LINGKUNGAN PEMERINTAHAN DAERAH

Regional autonomy has decentralized subnational accounting system. Consequently, subnational government are supposed to enhance their accountability through a more transparent financial report. In other words, the implementation of good governance is compulsory in governmental vicinity. Budget is a tool of accountability, management, and economic decision; therefore, opportunistic behavior of legislatives and executives in arranging the budget might hamper the aspired good governance. The effort to minimize the opportunistic behavior is compulsory in governmental vicinity in order to enhance good governance system.

KINERJA PEMERINTAH DAN KEBUTUHAN CITRA BAIK MELALUI TRANSAKSI OPINI: ANALISA REVIEW STUDI

Kinerja pemerintah menjadi hal yang dibutuhkan dalam tolak ukur pemerintahan. Pengukuran kinerja dalam sektor publik menjadi faktor penting dalam menilai kesuksesan dalam pelaksanaan pekerjaan pemerintahan. Pengukuran kinerja melibatkan pihak independensi. Kebutuhan akan penilaian yang baik mendorong adanya moral hazard dalam birokrasi dengan pihak independensi penilai kinerja. Penelitian ini merupakan analisa telaah literatur dalam kinerja pemerintah dan sisi gelap transaksi opini pemerintah yang dibahas dalam sudut pandang kasus dan peraturan

Pemilihan Metode Akuntansi R&D dan Penghematan Pajak: Studi Empiris di Indonesia pada Era Covid-19 Era Vuca

This study examines the accounting method of expenditures for research and development by companies listed on the Indonesia Stock Exchange (IDX). This study uses the periode before and during the Covid-19 pandemic. This study uses Positive Accounting Theory and Contingency Theory as the basis for developing hypotheses with a sample of 168 obtained from 56 companies in Indonesia as one of the countries adopting International Financial Reporting Standards (IFRS) with a research period of 2018-2020. This study uses a regression test with research result showing that in the conditions of the Covid-19 pandemic with high uncertainty and limited information, the intensity of companies to capitalize on research and development expenditures is smaller than before the Covid-19 pandemic. This study provides an overview for companies in making decisions regarding the accounting treatment of expenditures for research and development, especially in conditions of uncertainty and limited information

Foreign Investor’s Interest and Tax Avoidance: Contingency Perspectives Depended on Country’s Protection Level and Law Systems

This study investigates differences in firms’ tax avoidances between multinational and national. Furthermore, it investigates the differences between firms’ contingent behavior because of the country’s investor protection level and law systems. This research takes into account the firms’ tax avoidance phenomenon. Besides that, it proposes novelties as follows. First, this study highlights that multinational firms tend to avoid taxes higher than national ones. Second, it induces the dividend catering theory related to the country’s investor protection. The latest, it persuades that country’s investor protection, and law systems make firms contingent on their tax avoidance behaviors. This study finds that firms where they live in high investors’ protection countries and common law did higher tax avoidance than others. The findings imply that these firms could grow higher than others. It means that this study suggests economic consequences. The consequence is that a country should increase its investors’ protection level and somehow redefine its law systems. Therefore, it could enhance its capital market and subsequently improve the national welfares

Peningkatan Agribisnis Tembakau: Seleksi Bibit Unggul Sejak Dini?

This study intends to enhance the process of agribusiness in tobacco in Indonesia starting from decision-making to selecting tobacco seeds (superior and non-superior) until the final result of agribusiness in tobacco. This research analyzes the total costs required in the process of tobacco cultivation until the selling through tobacco collectors. The methods used are interviews and observations of 10 tobacco farmers in Kapencar village of Wonosobo regency as well as 2 tobacco collectors. The researcher conducts interviews with 5 farmers who use superior seeds and the rest who do not. The findings of this study show that the use of superior seeds results in lower cost and the profit of superior seeds is higher than that of non-superior seeds. The use of superior seeds is able to improve the quality of tobacco produced by farmers, as well as the quality of tobacco in Indonesia

Pondasi Perilaku Pengelolaan Keuangan Mahasiswa: Peran Dari Literasi Keuangan, Lingkungan Sosial, dan Tingkat Penghasilan Orang Tua Sebagai Pemoderasi

This research aims to analyze the influence of financial literacy and the social environment on students' financial management behavior which is moderated by the level of parental income in Accounting study program students in the Special Region of Yogyakarta, Semarang and Salatiga. This research uses a quantitative type of research. The sample in this study was 315 respondents, taken by purposive sampling. The data collection technique was carried out using a questionnaire. The data analysis technique used is the SEM-PLS (Structural Equation Modeling) data analysis technique with SmartPLS version 4 software. Based on the research results, the following results were found: H1 is supported, students with high financial literacy have good financial management behavior. H2 is supported, students with a good social environment have good financial management behavior. H3 is not supported, parental income level moderates the influence of financial literacy on students' financial management behavior. H4 is supported, parental income level moderates the influence of the social environment on students' financial management behavior

Value Universitas dan Perilaku Cyber Cheating: Analisis Teori Fraud Diamond

The purpose of this study is to examine the factors that drive accounting students to commit academic fraud based on the fraud diamond theory (pressure, opportunity, rationalization and ability) and technology abuse by considering university values. This study used purposive sampling as a sampling method using a questionnaire. The sample of this research was 170 Bachelor of Accounting students at Christian Private University, Yogyakarta. The data analysis method was processed using the Structural Equation Model (SEM). Specifically, the SEM method chosen is Partial Least Square (PLS) because it can be used to analyze data with a small number of samples (Hair et al, 2014). The results of this study succeeded in proving that pressure, opportunity, rationalization, ability and misuse of technology have a significant positive effect on academic cheating. This revealed that students who study at universities with Christian values still separate spiritual interests and academic achievements

Kinerja Pemerintah dan Kebutuhan Citra Baik Melalui Transaksi Opini: Analisa Review Studi

Kinerja pemerintah menjadi hal yang dibutuhkan dalam tolak ukur pemerintahan. Pengukuran kinerja dalam sektor publik menjadi faktor penting dalam menilai kesuksesan dalam pelaksanaan pekerjaan pemerintahan. Pengukuran kinerja melibatkan pihak independensi. Kebutuhan akan penilaian yang baik mendorong adanya moral hazard dalam birokrasi dengan pihak independensi penilai kinerja. Penelitian ini merupakan analisa telaah literatur dalam kinerja pemerintah dan sisi gelap transaksi opini pemerintah yang dibahas dalam sudut pandang kasus dan peraturan