AFEBI Accounting Review最新文献

Indonesia Stock Market Reaction Before and After The Announcemnet of First COVID-19 Case 印度尼西亚第一例新冠肺炎病例公布前后的股市反应

AFEBI Accounting Review Pub Date : 2022-06-30 DOI: 10.47312/aar.v7i1.526

Ades Kurnia, Restu Agusti, J. Julita

引用次数: 0

The Effect of Capital Structure and Profitability on Firm Value of Listed Companies Under Indonesia Stock Exchange’s Non-cyclical Consumer Sector 印尼证券交易所非周期消费板块下上市公司资本结构和盈利能力对公司价值的影响

AFEBI Accounting Review Pub Date : 2022-06-30 DOI: 10.47312/aar.v7i1.567

Olivia Georgina Gultom, Herman Karamoy, Sintje Rondonuwu

引用次数: 0

The Effect of Good Corporate Governance and Company Characteristic on Sustainability Report 良好的公司治理与公司特征对可持续发展报告的影响

AFEBI Accounting Review Pub Date : 2022-06-30 DOI: 10.47312/aar.v7i1.557

Amanda Ika Permatasari, H. Yanto

引用次数: 0

The Implementation of The Concept of Value for Money in the Realization of Budget Accountability at the Regional Financial and Asset Management Agency (BPKAD) of Banjar Regency 货币价值理念在班贾尔县区域金融和资产管理机构(BPKAD)实现预算问责制中的实施

AFEBI Accounting Review Pub Date : 2022-06-30 DOI: 10.47312/aar.v7i1.530

Waspini Waspini, Nur Astri Sari, S. Hifni, Novika Rosari

{"title":"The Implementation of The Concept of Value for Money in the Realization of Budget Accountability at the Regional Financial and Asset Management Agency (BPKAD) of Banjar Regency","authors":"Waspini Waspini, Nur Astri Sari, S. Hifni, Novika Rosari","doi":"10.47312/aar.v7i1.530","DOIUrl":"https://doi.org/10.47312/aar.v7i1.530","url":null,"abstract":"This research aimed to determine the implementation of the concept of Value for Money in the realization of budget accountability at the Regional Financial and Asset Management Agency (BPKAD) of Banjar Regency. This research was qualitative research with the object studied was data on the realization of performance and financial achievements contained in the Report of Government Agency’s Performance Accountability (LAKIP) of the Regional Financial and Asset Management (BPKAD) of Banjar Regency during 2016-2019. The data analysis technique was Qualitative Descriptive based on three elements in the concept of Value for Money such as economic, efficiency and effectiveness. The results indicated that the financial management and regional assets at BPKAD of Banjar Regency were considered to be able to realize the budget accountability because, in terms of budget management, it was economical and efficient even though it did not meet the effective criteria because it had not been able to achieve the targets set. During the 2016-2019 budget year obtained an economic ratio test of 80.73% with economic criteria while for efficiency test obtained a ratio of 116.29% with efficient criteria. In addition, the effectiveness test obtained a ratio of 85.06% with ineffective criteria.","PeriodicalId":158583,"journal":{"name":"AFEBI Accounting Review","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128516915","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

The Influence of the Role of Village Apparatus, Competence of Village Fund Management Apparatus and Government Internal Control System on Village Fund Management Accountability (Study on Villages in Kumelembuai District) 村机构角色、村基金管理机构能力和政府内部控制制度对村基金管理问责的影响(以库门布埃区村为例)

AFEBI Accounting Review Pub Date : 2022-06-30 DOI: 10.47312/aar.v7i1.568

Pingkan Claudia Juliana Pongantung, Inggriani Elim, Lidia M. Mawikere

引用次数: 1

Readiness of Micro, Small and Medium Enterprises Using Information Technology (Study in Selayar District) 中小微企业利用信息技术的准备情况(在Selayar地区的研究)

AFEBI Accounting Review Pub Date : 2022-01-01 DOI: 10.47312/aar.v6i2.474

Andi Firmansyah, Nurhidayah A Yani, G. Pontoh, A. Arifuddin

{"title":"Readiness of Micro, Small and Medium Enterprises Using Information Technology (Study in Selayar District)","authors":"Andi Firmansyah, Nurhidayah A Yani, G. Pontoh, A. Arifuddin","doi":"10.47312/aar.v6i2.474","DOIUrl":"https://doi.org/10.47312/aar.v6i2.474","url":null,"abstract":"This istudy iexamines ithe ireadiness iof iMicro iSmall iand iMedium iEnterprises i(MSMEs) iin iSelayar iRegency iin iusing iInformation iTechnology i(IT). iThe ipopulation iin ithis istudy iis iall iemployees ior iemployees iwho iwork iin ithe iMSMEs isector iin iSelayar iIslands iRegency. iSampling iis using purposive sampling techniques. This research is a quantitative approach. The data in this study were collected using questionnaires, then analyzed descriptively with descriptive statistics and inferentially using multiple linear regression analysis with the help of the SPSS 20 program. The results showed that: (1) ipartially, ioptimism iand iinnovation ihave ia ipositive iand isignificant ieffect ion iMSMEs ireadiness iin iusing iInformation iTechnology, iwhile iinsecurity ihas ia inegative iand isignificant ieffect ion iMSMEs ireadiness iin iusing iInformation iTechnology iand idiscomfort idoes inot ihave ia isignificant iinfluence ion iMSMEs ireadiness iin iusing iInformation iTechnology iin iSelayar iRegency, iand i(2) isimultaneously, ioptimism, iinnovation, iinsecurity, iand idiscomfort ihave ia isignificant ieffect ion iMSMEs ireadiness iin iusing iInformation iTechnology iin iSelayar iRegency. Keywords: Information Technology, MSMEs, Selayar Islands Regency","PeriodicalId":158583,"journal":{"name":"AFEBI Accounting Review","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131188118","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

Corporate Governance, Political Connections, and Earnings Management 公司治理，政治关系和盈余管理

AFEBI Accounting Review Pub Date : 2022-01-01 DOI: 10.47312/aar.v6i2.469

Ni Nyoman Iin Purnama Sari, Ni Wayan Rustiarini, Ni Putu Shinta Dewi

引用次数: 2

Evaluation of The Implementation of Psak 71 Concerning Expected Credit Loss on The Consolidated Financial Statements of The Company PT Waskita Karya (Persero) Tbk 关于公司合并财务报表中预期信用损失的Psak 71执行情况的评价

AFEBI Accounting Review Pub Date : 2022-01-01 DOI: 10.47312/aar.v6i2.479

Kiki Fernando Perpetua Oroh, Lintje Kalangi, Sintje Rondonuwu

{"title":"Evaluation of The Implementation of Psak 71 Concerning Expected Credit Loss on The Consolidated Financial Statements of The Company PT Waskita Karya (Persero) Tbk","authors":"Kiki Fernando Perpetua Oroh, Lintje Kalangi, Sintje Rondonuwu","doi":"10.47312/aar.v6i2.479","DOIUrl":"https://doi.org/10.47312/aar.v6i2.479","url":null,"abstract":"The Financial Accounting Standards Board Institute of Indonesia Chartered Accountants issued guidelines for responding to the COVID-19 pandemic on entity financial reports, namely the application of PSAK 71 concerning expected credit losses which was effective January 1, 2020. This study aims to :(1) determine the application of PSAK 71 regarding expected credit losses at PT. Waskita Karya Tbk (2) the impact of the application of the PSAK 71 rules on the company’s financial statements of PT. Waskita Karya Tbk. The method of analysis used in this research is a descriptive method in which the aim of each data is collected to be analyzed then draws a conclusion and the type of research used is descriptive qualitative. The results obtained that the company has implemented PSAK 71 in the 2020 reporting period with the principle of 12-month expected loss so that it has an impact on a decrease in retained earnings by 24.2% of the total decline in the company's retained earnings in 2020 and also has an impact on a decrease in total equity by 20,47% of the total equity decline in 2020.Keywords: Evaluation, Application, Expected Credit Loss","PeriodicalId":158583,"journal":{"name":"AFEBI Accounting Review","volume":"430 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134111271","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

Firm Characteristics, Earnings Management, Tax Amnesty, and Firm Value (study in Indonesia public listed companies) 企业特征、盈余管理、税收特赦与企业价值(以印尼上市公司为例)

AFEBI Accounting Review Pub Date : 2022-01-01 DOI: 10.47312/aar.v6i2.339

Arie Pratama

引用次数: 1

The Influence of Participatory Budgeting to Budgetary Slack in Local Government at Majene Regency 参与式预算对马津县地方政府预算松弛的影响

AFEBI Accounting Review Pub Date : 2021-12-31 DOI: 10.47312/aar.v6i2.507

Husnha Almagfirah, E. F. Syahadat

引用次数: 1