INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE最新文献_第4页

INTERACTION EFFECT OF SUSTAINABILITY REPORTING AND ENTERPRISE RISK MANAGEMENT ON BUSINESS PERFORMANCE 可持续发展报告与企业风险管理对企业绩效的交互作用

INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Pub Date : 2021-07-31 DOI: 10.36766/ijag.v5i1.187

Michael Goman, F. E. Daromes, Paulus Tangke

引用次数: 0

PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, KOMUNIKASI, DAN SARANA PRASARANA TERHADAP KESIAPAN PEMERINTAH DAERAH DALAM PENERAPAN “PP NOMOR 12 TAHUN 2019” 人力资源、沟通和基础设施对地方政府在“2019年12日PP”应用中的准备工作的影响

INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Pub Date : 2021-07-31 DOI: 10.36766/ijag.v5i1.180

S. M. Saputri, Nur Azlina, Rofika Rofika

引用次数: 1

PENGARUH CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS DAN RISIKO SISTEMATIS TERHADAP NILAI PERUSAHAAN 公司社会责任、盈利能力和对公司价值的系统性风险的影响

INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Pub Date : 2021-07-31 DOI: 10.36766/ijag.v5i1.131

Sandy Verado, Kurniawati Kurniawati

引用次数: 1

Fintech Based Peer-too-peer (P2P) Lending : A Perspective of MSMEs In the New Normal Era of Pandemic Covid-19 基于金融科技的P2P借贷:新冠疫情新常态下的中小微企业视角

INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Pub Date : 2021-07-31 DOI: 10.36766/ijag.v5i1.132

Tuti Zakiyah

引用次数: 1

FAKTOR MOTIVASI DAN INDIKATOR EKONOMI DALAM UJI KELAYAKAN JUSTICE COLLABORATOR 动机和经济指标

INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Pub Date : 2021-07-31 DOI: 10.36766/ijag.v5i1.181

I. Lesmana, Dheny Biantara, Meco Sitardja

{"title":"FAKTOR MOTIVASI DAN INDIKATOR EKONOMI DALAM UJI KELAYAKAN JUSTICE COLLABORATOR","authors":"I. Lesmana, Dheny Biantara, Meco Sitardja","doi":"10.36766/ijag.v5i1.181","DOIUrl":"https://doi.org/10.36766/ijag.v5i1.181","url":null,"abstract":"The purpose of this observation is to find the indicator of a person will meet the offering of being a justice collaborator. The population of this observation are the cases of person who is being suspected or accused by Komisi Pemberantasan Korupsi (KPK) commiting corruption in Indonesia. Participants for this study were sampled using the random sampling cases in observation, theory and the rules of law. Datas amd informations that were used for this observation were obtained through secondary data from cases in KPK’s website and the result of the previous research in motivation.Observation’s result indicates that age, education, experience, salary, job title and spiritual capital drive someone to be motivated. These factors do not act separately, but they are a part of mutually connected network of specific relations. Employee level of motivation and employee performance can be influenced by means of their detailed knowledge, esperience, maturity of thought and spiritual aspect.Economic indicators that was represented by the value of loss, value of gratification and the punishment charge can be considered in valuing somenone feasible become a justice collaborator. The final results of this observation are factors that affect motivation and economic indicators in court session might be used in measuring that someone would become a justice collaborator.","PeriodicalId":129923,"journal":{"name":"INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134205181","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

THE COVID-19 CRISIS, RISK COMPLIANCE AND ITS AFTERMATH ON PROFESSIONAL ACCOUNTANTS 2019冠状病毒病危机、风险合规及其对专业会计师的影响

INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Pub Date : 2020-08-02 DOI: 10.36766/ijag.v4i1.61

Emmanuel John Kaka

引用次数: 4

ANALISIS TRANSPARANSI PARTISIPASI DAN AKUNTANBILITAS PENGELOLAAN DANA DESA (Studi Kasus pada Desa Sako Kecamatan Pangean Kabupaten Kuantan Singingi Provinsi Riau Tahun Anggaran 2018) 透明度参与和管理农村资金管理的会计分析(Sako village参数Kuantan摄政2018年预算年度案例研究)

INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Pub Date : 2020-03-24 DOI: 10.36766/ijag.v3i2.49

Yoga Alwindria, Taufeni Taufik, Nur Azlina

{"title":"ANALISIS TRANSPARANSI PARTISIPASI DAN AKUNTANBILITAS PENGELOLAAN DANA DESA (Studi Kasus pada Desa Sako Kecamatan Pangean Kabupaten Kuantan Singingi Provinsi Riau Tahun Anggaran 2018)","authors":"Yoga Alwindria, Taufeni Taufik, Nur Azlina","doi":"10.36766/ijag.v3i2.49","DOIUrl":"https://doi.org/10.36766/ijag.v3i2.49","url":null,"abstract":"This study aims to analyze the management of the Village Fund in Sako Village. It alsoanalyzes the mechanism of transparency, participation and accountability in the management of the Sako Village Fund. Last, itanalyzes the guidance and supervision procedures for managing the Sako Village Fund.This type of research is a qualitative study and uses a comparative descriptive approach. In this research, the researcher describes Transparency, Participation and Accountability of Sako Village financial management which includes planning, implementation, administration, reporting, accountability, guidance and supervision of village financial management and comparative compliance with Law Number 6 of 2014 and Permendagri Number 20 of 2018 .The results showed that in general the management of village funds in Sako Village from the planning, implementation, administration, reporting, and accountability stages can be said to be Transparent, Participatory, and Accountable. Although at each stage there are still small notes that become homework for the village government to be improved for the better. The training carried out by the Riau Provincial Government and Kuantan Singingi Regency can be said to be very good.","PeriodicalId":129923,"journal":{"name":"INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-03-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128709007","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

PROFESI AKUNTAN PEMERINTAH DI ‘ZAMAN NOW’: MASIHKAH MENARIK? 现在的政府会计专业:你还感兴趣吗?

INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Pub Date : 2020-03-24 DOI: 10.36766/ijag.v3i2.45

Tezza Abdu Isamah, Puji Wibowo

引用次数: 1

KAJIAN CSR MELALUI SUDUT PANDANG PERENCANAAN TRANSAKTIF: STUDI KASUS PERENCANAAN CSR DI INDONESIA 超额规划视角对CSR的研究:印尼CSR规划案例研究

INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Pub Date : 2020-03-24 DOI: 10.36766/ijag.v3i2.46

M. Taufiq, S. Suhirman, Tubagus Furqon Sofhani, B. Kombaitan

{"title":"KAJIAN CSR MELALUI SUDUT PANDANG PERENCANAAN TRANSAKTIF: STUDI KASUS PERENCANAAN CSR DI INDONESIA","authors":"M. Taufiq, S. Suhirman, Tubagus Furqon Sofhani, B. Kombaitan","doi":"10.36766/ijag.v3i2.46","DOIUrl":"https://doi.org/10.36766/ijag.v3i2.46","url":null,"abstract":"CSR gain local community development. However, its practice is contradictive, partially not only beneficial but also it does not bring significant benefits. CSR planning as an integration tool for the interest between corporate and local community is the main driving factor for its effectivity implementation. The article presents a communicative approach in CSR planning by combining both the concept of CSR and transactive planning. The general view that Corporate dominating CSR planning is the main criticism which causes its policy has not a significant impact. How is the conceptualization of CSR planning approach, which communicates with the beneficiary community, this article aims to reveal its understanding. The study evaluates the transactive process on CSR planning, through descriptive qualitative analysis of literature. The result proposes a CSR planning model based on transactive planning approach. The article also initiates that CSR planning is a transactive process which raised through knowledge transaction between planner and community toward towards legitimacy in increasing community support for company operations.","PeriodicalId":129923,"journal":{"name":"INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-03-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117158841","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

PENGARUH LABA AKUNTANSI, ARUS KAS OPERASI DAN UKURAN PERUSAHAAN TERHADAP HARGA PENUTUPAN SAHAM MELALUI KEBIJAKAN DIVIDEN 会计收益、现金流动和公司规模的影响，通过股利政策对股票收入率的影响

INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Pub Date : 2020-03-24 DOI: 10.36766/ijag.v3i2.48

Saiful Muchlis, Febriani Setijawan

引用次数: 0