Proceedings of the 2nd Social and Humaniora Research Symposium (SoRes 2019)最新文献_第2页

Factors Influence on the Quality of Management Accounting Information System and Its Impacts on Good Corporate Governance Implementation 影响管理会计信息系统质量的因素及其对良好公司治理实施的影响

Proceedings of the 2nd Social and Humaniora Research Symposium (SoRes 2019) Pub Date : 2020-03-03 DOI: 10.2991/assehr.k.200225.002

Rini Lestari, Diamonalisa Sofianty, R. Kuntorini

{"title":"Factors Influence on the Quality of Management Accounting Information System and Its Impacts on Good Corporate Governance Implementation","authors":"Rini Lestari, Diamonalisa Sofianty, R. Kuntorini","doi":"10.2991/assehr.k.200225.002","DOIUrl":"https://doi.org/10.2991/assehr.k.200225.002","url":null,"abstract":"—Poor implementation of Good Corporate Governance (GCG) in sharia banking institutions resulted in many obstacles, such as the low Quality of the Management Accounting Information System (QMAIS) at the institution. Weak human resources, poor organizational culture and the absence of external environment cause the low QMAIS which makes managers unable to carry out their functions properly. This study aims to empirically prove that manager competence, organizational culture and external environmental uncertainty are the factors that influence QMAIS and have an impact on GCG implementation in sharia banking institutions in Bandung city. Survey and verification with data collection methods: 1) distributing questionnaires, 2) in-depth interviews and 3) documentation are used as the research method. There are 15 banks as a total sample in the target population of 42 Sharia Banking Institutions in Bandung. The sampling technique of this study is a non-probability sampling technique with convenience sampling. Furthermore, the research hypothesis was tested using the SEM-PLS statistical technique. The study results showed that manager's competence and organizational culture did not have influence on QMAIS. On the contrary, the uncertainty of the external environment had a positive and significant influence on QMAIS. Thus, QMAIS had a positive and significant influence on GCG implementation.","PeriodicalId":295773,"journal":{"name":"Proceedings of the 2nd Social and Humaniora Research Symposium (SoRes 2019)","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-03-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131898717","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

The Quality of Financial Reporting of Zakat Funds in West Java 西爪哇天课基金财务报告的质量

Proceedings of the 2nd Social and Humaniora Research Symposium (SoRes 2019) Pub Date : 2020-03-03 DOI: 10.2991/assehr.k.200225.034

N. Nurhayati, Helliana Helliana, Yuni Rosdiana

引用次数: 0

The Role of Women in Community Movement to Build Awareness on HIV-AIDS 妇女在提高对艾滋病毒/艾滋病认识的社区运动中的作用

Proceedings of the 2nd Social and Humaniora Research Symposium (SoRes 2019) Pub Date : 2020-03-03 DOI: 10.2991/assehr.k.200225.075

Nova Yuliati, D. L. Chaerowati, M. Rochim

引用次数: 1

Utilization of Social Media in Developing Community-Based Internet on Village 社会化媒体在乡村社区互联网发展中的应用

Proceedings of the 2nd Social and Humaniora Research Symposium (SoRes 2019) Pub Date : 2020-03-03 DOI: 10.2991/assehr.k.200225.058

Ferry Darmawan, Dedeh Fardiah, Rini Rinawati

{"title":"Utilization of Social Media in Developing Community-Based Internet on Village","authors":"Ferry Darmawan, Dedeh Fardiah, Rini Rinawati","doi":"10.2991/assehr.k.200225.058","DOIUrl":"https://doi.org/10.2991/assehr.k.200225.058","url":null,"abstract":"—Todays technological sophistication is able to change the structure of interpersonal communication that was originally from face to face to mediated communication interpersonal. Community-based internet development shows that in the process of information dissemination internet development is carried out by utilizing social media. Various social media are used with the aim to get support from the government and the community. The purpose of this study is to reveal the use of social media in fulfilling information based on the theory of human motivation by Maslow. This study uses a qualitative approach using a case study with a single case study. Data collection techniques carried out by observation, study documentation, interviews, and focus group discussions. The object of research is the community internet manager in 12 regencies in West Java. The results showed that the communication media used by community internet managers in developing community-based internet is through new media. Social media as a new communication media due to technological developments can benefit the lives of people who are far from technology such as rural communities. In developing community-based internet, community internet managers use social media as a means to coordinate and interact with various parties.","PeriodicalId":295773,"journal":{"name":"Proceedings of the 2nd Social and Humaniora Research Symposium (SoRes 2019)","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-03-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116484539","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

Effect of Intellectual Capital on Performance with Islamic Work Ethics as a Moderating Factor 智力资本对绩效的影响:伊斯兰职业道德是一个调节因素

Proceedings of the 2nd Social and Humaniora Research Symposium (SoRes 2019) Pub Date : 2020-03-03 DOI: 10.2991/assehr.k.200225.011

Kania Nurcholisah, N. Nurleli, Nurfahmiyati Nurfahmiyati

引用次数: 1

Legal Basis of Land Reform 土地改革的法律依据

Proceedings of the 2nd Social and Humaniora Research Symposium (SoRes 2019) Pub Date : 2020-03-03 DOI: 10.2991/assehr.k.200225.045

Lina Jamilah, Arif Firmansyah

{"title":"Legal Basis of Land Reform","authors":"Lina Jamilah, Arif Firmansyah","doi":"10.2991/assehr.k.200225.045","DOIUrl":"https://doi.org/10.2991/assehr.k.200225.045","url":null,"abstract":"Land reform is an overhaul of ownership and control of agricultural land and legal relations related to land acquisition. The purpose of holding land reform is to enhance income and standard of living of smallholder farmers as a foundation or prerequisite for carrying out economic development towards a just and prosperous society based on Pancasila. The purpose of the land reform implementation is by the government distributing land to the community (farmers) by giving ownership rights, but the ownership rights cannot be traded for 10 years and there must be an authorized permit. This is contrary to the concept of ownership rights in the UUPA, which states that property rights are hereditary, strongest, fulfilled rights that people can have on land by looking at Article 6 regarding social functions. The strongest meaning of ownership rights over land is stronger than other ownership rights and does not have a term. The method used in this research is normative juridical which prioritizes secondary data in the form of primary legal materials, secondary legal materials, and tertiary legal materials. Then the secondary data is described and analysed using the theory of land law in the UUPA.","PeriodicalId":295773,"journal":{"name":"Proceedings of the 2nd Social and Humaniora Research Symposium (SoRes 2019)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-03-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121254758","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 Role and Duties of the Indonesian National Army (TNI) in Combating Terrorism in Military Operations Other than War 印度尼西亚国民军(TNI)在除战争以外的军事行动中打击恐怖主义的作用和职责

Proceedings of the 2nd Social and Humaniora Research Symposium (SoRes 2019) Pub Date : 2020-03-03 DOI: 10.2991/assehr.k.200225.031

Dini Dewi Heniarti, Oentoeng Wahjoe, Anita Puspawati, Liya Sukma Muliya, Husni Syawali, Rahmadani Putri, Iip Saripudin, Novianto Novianto

引用次数: 0

Sunset Policy in Local Tax (Vehicle Tax) Reviewed from Equity Principles and Its Impact on Tax Payers Compliance 从公平原则看地方税(车税)夕阳政策及其对纳税人合规的影响

Proceedings of the 2nd Social and Humaniora Research Symposium (SoRes 2019) Pub Date : 2020-03-03 DOI: 10.2991/assehr.k.200225.013

Lisa Andayani Hasibuan, M. Setyowati

引用次数: 0

Accounting Information System Design for Zakat on Bandung Islamic University Baitul Maal 万隆伊斯兰大学天课会计信息系统设计

Proceedings of the 2nd Social and Humaniora Research Symposium (SoRes 2019) Pub Date : 2020-03-03 DOI: 10.2991/assehr.k.200225.040

M. L. Oktaroza, Elly Halimatusadiah

{"title":"Accounting Information System Design for Zakat on Bandung Islamic University Baitul Maal","authors":"M. L. Oktaroza, Elly Halimatusadiah","doi":"10.2991/assehr.k.200225.040","DOIUrl":"https://doi.org/10.2991/assehr.k.200225.040","url":null,"abstract":"—The purpose of this research is to analyse the information system that is being implemented to identify the problems faced by Baitul Maal Unisba. The problem faced is the lack of use of documents in documenting the activities carried out, the lack of supervision and control of every process and procedure, and there are no adequate reports to provide accurate information. The method used in this research is descriptive analysis and case studies while the system development method used is system development with the Framework for the Application Development (FAST) method in the form of stages in system development through several phases and activities carried out. The results obtained in this study are the design of a new information system to help Baitul Maal Unisba in solving the problems , namely related to the receipt of zakat funds information systems, zakat fund distribution information systems, financial reporting information systems. The use of a new information system can help carry out operational activities well, then with an integrated system it can solve the problem of recording and calculation that is often done by humans (human error). In addition, Baitul Maal's internal control can be more effective and data security more secure.","PeriodicalId":295773,"journal":{"name":"Proceedings of the 2nd Social and Humaniora Research Symposium (SoRes 2019)","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-03-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117232833","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: 3

How Does the Good Corporate Governance Prevent the Internal Fraud in Banks? 良好的公司治理如何防止银行内部欺诈？

Proceedings of the 2nd Social and Humaniora Research Symposium (SoRes 2019) Pub Date : 2020-03-03 DOI: 10.2991/assehr.k.200225.115

Rudy Hartanto, L. Lasmanah, Pupung Purnamasari

引用次数: 1