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Contemporary Journal on Business and Accounting最新文献

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EXAMINING THE PHILOSOPHY OF LEMPU' AND ADA' TONGENG IN THE MANAGEMENT OF SCHOOL OPERATIONAL ASSISTANCE FUNDS (BOS) 学校办学资助基金管理中的“伦普”与“阿达”统筹理念探析
Contemporary Journal on Business and Accounting Pub Date : 2022-10-19 DOI: 10.58792/cjba.v2i2.25
Andi Nurwanah, Tenriwaru Tenriwaru, Izza Zulfa Abdullah
{"title":"EXAMINING THE PHILOSOPHY OF LEMPU' AND ADA' TONGENG IN THE MANAGEMENT OF SCHOOL OPERATIONAL ASSISTANCE FUNDS (BOS)","authors":"Andi Nurwanah, Tenriwaru Tenriwaru, Izza Zulfa Abdullah","doi":"10.58792/cjba.v2i2.25","DOIUrl":"https://doi.org/10.58792/cjba.v2i2.25","url":null,"abstract":"Purpose – The purpose of this study was to determine the application of the philosophy of lempu' and ada' tongeng as the cultural foundation in the management of School Operational Assistance (BOS) funds. \u0000Design/methodology/approach – This research is a qualitative research with a phenomenological approach. Data collection methods used are in-depth interviews, documentation and observation \u0000Findings – The results of this study indicate that the philosophies of lempu' and ada' tongeng are stimulants for the management of BOS funds. \u0000Originality – The research location was carried out at SMKN 1 Pangkep using primary data sourced from interviews, observations, documentation and secondary data sourced from schools and journals. \u0000Keywords: Lempu’, Ada’ Tongeng, BOS \u0000Paper Type Research Result","PeriodicalId":287575,"journal":{"name":"Contemporary Journal on Business and Accounting","volume":"64 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121900121","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
SYNERGY OF AUDIT AND ACCOUNTABILITY OF SOCIAL ASSISTANCE FUND 社会救助基金审计与问责的协同作用
Contemporary Journal on Business and Accounting Pub Date : 2022-10-19 DOI: 10.58792/cjba.v2i2.29
R. Umihany, Tenriwaru Tenriwaru, M. Reza
{"title":"SYNERGY OF AUDIT AND ACCOUNTABILITY OF SOCIAL ASSISTANCE FUND","authors":"R. Umihany, Tenriwaru Tenriwaru, M. Reza","doi":"10.58792/cjba.v2i2.29","DOIUrl":"https://doi.org/10.58792/cjba.v2i2.29","url":null,"abstract":"Purpose – This study was conducted to see the Synergy between Auditing and Accounting of Social Assistance Funds Based on the Religious Paradigm \u0000Design/methodology/approach – This study uses primary data obtained directly through direct interviews with BPK RI South Sulawesi Province, Makassar City Social Service, La'latang Village, RT / RW, as well as receiving and not receiving social assistance. \u0000Findings – The results of this study indicate that government employees have not implemented accountability in disbursing social assistance funds. \u0000Originality – This study uses primary data obtained directly through direct interviews with BPK RI South Sulawesi Province, Makassar City Social Service, La'latang Village, RT / RW, as well as receiving and not receiving social assistance. \u0000Keywords: Auditing, Accountability, Social Assistance Fund \u0000Paper Type Research Result","PeriodicalId":287575,"journal":{"name":"Contemporary Journal on Business and Accounting","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127612123","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 EFFECT OF INFORMATION ASYMETRICITY, INDIVIDUAL MORALITY, AND WHISTLEBLOWING ON ACCOUNTING FRAUD TRENDS 信息不对称、个人道德和举报对会计舞弊趋势的影响
Contemporary Journal on Business and Accounting Pub Date : 2022-10-19 DOI: 10.58792/cjba.v2i2.28
Adhayanti Adhayanti, Marwa Yusuf, A. Wiyana
{"title":"THE EFFECT OF INFORMATION ASYMETRICITY, INDIVIDUAL MORALITY, AND WHISTLEBLOWING ON ACCOUNTING FRAUD TRENDS","authors":"Adhayanti Adhayanti, Marwa Yusuf, A. Wiyana","doi":"10.58792/cjba.v2i2.28","DOIUrl":"https://doi.org/10.58792/cjba.v2i2.28","url":null,"abstract":"Purpose – This study aims to determine whether information asymmetry, individual mortality and Whistleblowing on the tendency of accounting fraud (Study in Sekecamatan Bontomanai Village, Selayar Islands Regency). \u0000Design/methodology/approach – Data analysis technique used is multiple linear regression \u0000Findings – Based on the results of hypothesis testing shows that information asymmetry has no significant effect on the thendency of accounting fraud, while Whistleblowing has a significant effect on the trend accounting fraud. \u0000Originality – The population in this study were all village officials in the Bontomanai sub-district, Selayar Islands district, which amounted to 10 villages \u0000Keywords: Information Asymmetry, Individual Morality, Whistleblowing \u0000Paper Type Research Result","PeriodicalId":287575,"journal":{"name":"Contemporary Journal on Business and Accounting","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124762656","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 EFFECT OF REGIONAL FINANCIAL ACCOUNTING SYSTEM AND INTERNAL CONTROL SYSTEM ON FINANCIAL PERFORMANCE OF MAKASSAR CITY GOVERNMENT 区域财务会计制度和内部控制制度对望加锡市政府财务绩效的影响
Contemporary Journal on Business and Accounting Pub Date : 2022-10-19 DOI: 10.58792/cjba.v2i2.27
Abdul Rival, Marwa Yusuf, Sufiati Sufiati
{"title":"THE EFFECT OF REGIONAL FINANCIAL ACCOUNTING SYSTEM AND INTERNAL CONTROL SYSTEM ON FINANCIAL PERFORMANCE OF MAKASSAR CITY GOVERNMENT","authors":"Abdul Rival, Marwa Yusuf, Sufiati Sufiati","doi":"10.58792/cjba.v2i2.27","DOIUrl":"https://doi.org/10.58792/cjba.v2i2.27","url":null,"abstract":"Purpose – This study aims to determine the effect of the regional financial accounting system and internal control system on the financial performance of the Makassar city government. \u0000Design/methodology/approach – Methods of data analysis using multiple linear regression analysis method. \u0000Findings – The results showed that the regional financial accounting system and internal control system simultaneously had a positive and significant effect on the financial performance of the Makassar city government, the regional financial accounting system partially had a positive and significant effect on the Makassar city government's financial performance, and the internal control system partially had a positive effect. and significant to the financial performance of the Makassar city government. \u0000Originality – The population in this study were all regional organizations totaling 52 OPD. \u0000Keywords: Regional Financial Accounting System, Internal Control System,   Government Financial Performance \u0000Paper Type Research Result","PeriodicalId":287575,"journal":{"name":"Contemporary Journal on Business and Accounting","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129055981","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 INFLUENCE OF REGIONAL FINANCIAL ACCOUNTING SYSTEM UNDERSTANDING AND INFORMATION TECHNOLOGY SYSTEM UTILIZATION ON INFORMATION QUALITY OF LOCAL GOVERNMENT FINANCIAL STATEMENTS WITH USER EXPERTISE AS MODERATION VARIABLE 以使用者专业知识为调节变量的区域财务会计制度理解和信息技术系统利用对地方政府财务报表信息质量的影响
Contemporary Journal on Business and Accounting Pub Date : 2022-05-01 DOI: 10.58792/cjba.v2i1.19
Tenriwaru Tenriwaru, Ulya Aulia, N. Nurfadila
{"title":"THE INFLUENCE OF REGIONAL FINANCIAL ACCOUNTING SYSTEM UNDERSTANDING AND INFORMATION TECHNOLOGY SYSTEM UTILIZATION ON INFORMATION QUALITY OF LOCAL GOVERNMENT FINANCIAL STATEMENTS WITH USER EXPERTISE AS MODERATION VARIABLE","authors":"Tenriwaru Tenriwaru, Ulya Aulia, N. Nurfadila","doi":"10.58792/cjba.v2i1.19","DOIUrl":"https://doi.org/10.58792/cjba.v2i1.19","url":null,"abstract":"Purpose – This study aims to determine the effect of understanding the regional financial accounting system and the use of information technology systems on the quality of information on local government financial statements with user expertise as a moderating variable \u0000Design/methodology/approach – The method used in this research is the analytical method, namely Moderated Regression Analysis (MRA) \u0000Findings – The study found that: (1) understanding of the regional financial accounting system has a positive but insignificant effect on the quality of information on regional government financial statements, (2) utilization of information technology systems has a positive and significant effect on the quality of information on regional government financial statements, (3) the effect of understanding the regional financial accounting system on the quality of financial statement information has a positive but insignificant effect with user expertise as a moderation variable, (4) utilization of information technology systems on information quality of financial statements has a positive and significant effect with user expertise as a moderation variable. \u0000Originality – The sample in this study was 30 SKPD in Makassar City who were selected through purposive sampling.","PeriodicalId":287575,"journal":{"name":"Contemporary Journal on Business and Accounting","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130740578","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
INTERNAL CONTROL SYSTEM AND ORGANIZATIONAL COMMITMENT TO REGIONAL GOVERNMENT MANAGERIAL PERFORMANCE 区域政府管理绩效的内部控制制度与组织承诺
Contemporary Journal on Business and Accounting Pub Date : 2022-05-01 DOI: 10.58792/cjba.v2i1.22
Nur Azizah Basmar, Muhammad Zulfikar Rosihan
{"title":"INTERNAL CONTROL SYSTEM AND ORGANIZATIONAL COMMITMENT TO REGIONAL GOVERNMENT MANAGERIAL PERFORMANCE","authors":"Nur Azizah Basmar, Muhammad Zulfikar Rosihan","doi":"10.58792/cjba.v2i1.22","DOIUrl":"https://doi.org/10.58792/cjba.v2i1.22","url":null,"abstract":"Purpose – This study aims to determine whether the Internal Control System, and Organizational Commitment affect the performance of the Regional Government Managerial in GOWA district SKPD \u0000Design/methodology/approach – The method of data analysis uses multiple linear regression techniques \u0000Findings – The results of this study indicate that the influence of the Internal Control System, and Organizational Commitment has an influence on the Managerial Performance of Local Governments. Based on the results of the R square test in this study is relatively strong. This is because almost all respondents answered strongly agree and agree. \u0000Originality – Collecting data using primary data obtained from 51 respondents in GOWA district SKPD","PeriodicalId":287575,"journal":{"name":"Contemporary Journal on Business and Accounting","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114566058","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 EFFECT OF TAX SERVICE QUALITY, APPLICATION OF E-REGISTRATION AND E-FILING ON THE LEVEL OF TAXPAYER SATISFACTION OF PERSONAL PERSONS AT THE TAX SERVICE OFFICE PRATAMA MAKASSAR SELATAN 税务服务质量、电子登记和电子申报应用对税务服务处个人纳税人满意度的影响
Contemporary Journal on Business and Accounting Pub Date : 2022-05-01 DOI: 10.58792/cjba.v2i1.24
Muhammad Lukman, Tenriwaru Tenriwaru, Kirana Ikhtiari
{"title":"THE EFFECT OF TAX SERVICE QUALITY, APPLICATION OF E-REGISTRATION AND E-FILING ON THE LEVEL OF TAXPAYER SATISFACTION OF PERSONAL PERSONS AT THE TAX SERVICE OFFICE PRATAMA MAKASSAR SELATAN","authors":"Muhammad Lukman, Tenriwaru Tenriwaru, Kirana Ikhtiari","doi":"10.58792/cjba.v2i1.24","DOIUrl":"https://doi.org/10.58792/cjba.v2i1.24","url":null,"abstract":"Purpose – This research aims to determine the effect of quality of tax services, implementation of e-registration and e-filling on taxpayer satisfaction at KPP Pratama Makassar Selatan. \u0000Design/methodology/approach – The data collection technique used in this study is an associative approach. The data collection technique used in this study was obtained from primary data through a survey method using a questionnaire. \u0000Findings – The results of this study suggest that service quality, application of e-registration and application of e-filling have a positive and significant effect on individual taxpayer satisfaction. at KPP Pratama South Makassar. \u0000Originality – The population used in this study was from all individual taxpayers registered at KPP Pratama Makassar Selatan.","PeriodicalId":287575,"journal":{"name":"Contemporary Journal on Business and Accounting","volume":" 2","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120826483","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
ROLE OF THE INDEPENDENT COMMISSIONER IN RELATIONSHIP FAMILY OWNERSHIP AND COMPANY SIZE ON COMPANY VALUE 家族所有权和公司规模对公司价值的影响
Contemporary Journal on Business and Accounting Pub Date : 2022-05-01 DOI: 10.58792/cjba.v2i1.21
Paulus Tangke
{"title":"ROLE OF THE INDEPENDENT COMMISSIONER IN RELATIONSHIP FAMILY OWNERSHIP AND COMPANY SIZE ON COMPANY VALUE","authors":"Paulus Tangke","doi":"10.58792/cjba.v2i1.21","DOIUrl":"https://doi.org/10.58792/cjba.v2i1.21","url":null,"abstract":"Purpose – This study aims to examine the moderating role of the Independent Commissioner in the relationship between Family Ownership and Firm Size on Firm Value. \u0000Design/methodology/approach – The method used in this study is the Moderation Regression Analysis method. \u0000Findings – The results of this study indicate that family ownership has a negative and insignificant effect on firm value. Firm size has a positive and significant effect on firm value. Independent Commissioners can moderate the relationship between Family Ownership and Firm Value. Likewise, the Independent Commissioner  able to moderate the relationship between Firm Size and Firm  Value. \u0000Originality – The data source in this study is the annual report of manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 to 2019.","PeriodicalId":287575,"journal":{"name":"Contemporary Journal on Business and Accounting","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131062955","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
FACTORS INFLUENCING THE OCCURRENCE OF FRAUDULENT FINANCIAL REPORTING: PERSPECTIVE OF FRAUD PENTAGON THEORY 影响舞弊财务报告发生的因素:舞弊五边形理论的视角
Contemporary Journal on Business and Accounting Pub Date : 2022-05-01 DOI: 10.58792/cjba.v2i1.20
Budiman Teri, R. Damayanti, S. Sundari
{"title":"FACTORS INFLUENCING THE OCCURRENCE OF FRAUDULENT FINANCIAL REPORTING: PERSPECTIVE OF FRAUD PENTAGON THEORY","authors":"Budiman Teri, R. Damayanti, S. Sundari","doi":"10.58792/cjba.v2i1.20","DOIUrl":"https://doi.org/10.58792/cjba.v2i1.20","url":null,"abstract":"Purpose – This study aims to examine and analyze the effect of compensation suitability, leadership style, internal control system, unethical behavior, competences, and job dualism against the tendency to commit fraudulent financial reporting on Provincial Government of South Sulawesi. \u0000Design/methodology/approach – This research uses a quantitative approach. Analysis method that used to test the hypothesis is multiple linear regression. \u0000Findings – The result of this study shows that leadership style, unethical behavior, competence, and job dualism has impact against the tendency to commit fraudulent financial reporting; meanwhile compensation suitability and internal control system has not impact against the tendency to commit fraudulent financial reporting. \u0000Originality – Collecting data in this study through questionnaires and conducted on 62 respondents who were employee at Provincial Government of South Sulawesi.","PeriodicalId":287575,"journal":{"name":"Contemporary Journal on Business and Accounting","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127459485","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
ACADEMIC FRAUD BEHAVIOR OF ACCOUNTING STUDENTS: FRAUD DIAMOND DIMENSIONS 会计专业学生学术造假行为:造假菱形维度
Contemporary Journal on Business and Accounting Pub Date : 2022-05-01 DOI: 10.58792/cjba.v2i1.23
Ana Mardiana, A. Holly
{"title":"ACADEMIC FRAUD BEHAVIOR OF ACCOUNTING STUDENTS: FRAUD DIAMOND DIMENSIONS","authors":"Ana Mardiana, A. Holly","doi":"10.58792/cjba.v2i1.23","DOIUrl":"https://doi.org/10.58792/cjba.v2i1.23","url":null,"abstract":"Purpose – The purpose of this study was to investigate the behavior of academic fraud on accounting students at Atma Jaya Makassar University using the concept of diamond fraud, namely pressure, opportunity, rationalization, and ability. This type of research is quantitative research. \u0000Design/methodology/approach – Questionnaires were distributed to 120 respondents and processed using the SPSS assistance program. \u0000Findings – The results of this study indicate that pressure has an insignificant effect, opportunity has a significant positive effect on academic violation behavior, rationalization has a significant negative effect and opportunity has a significant negative effect. \u0000Originality – The population in this study were accounting students at Atma Jaya Makassar University using the purposive sampling method with the condition that students were or were taking Auditing I and Auditing II courses namely the 2017 and 2018 class students.","PeriodicalId":287575,"journal":{"name":"Contemporary Journal on Business and Accounting","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125888013","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
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