Proceedings of the 2nd Borobudur International Symposium on Humanities and Social Sciences, BIS-HSS 2020, 18 November 2020, Magelang, Central Java, Indonesia最新文献_第8页

Can Obedience to Accounting Rules Moderate the Effect of Individual Morality, Internal Control and Fraud of Financial Statement? 遵守会计准则能否缓和个人道德、内部控制和财务报表舞弊的影响?

Proceedings of the 2nd Borobudur International Symposium on Humanities and Social Sciences, BIS-HSS 2020, 18 November 2020, Magelang, Central Java, Indonesia Pub Date : 1900-01-01 DOI: 10.4108/eai.18-11-2020.2311748

S. N. Khikmah, Dwi Rahayuningsih

{"title":"Can Obedience to Accounting Rules Moderate the Effect of Individual Morality, Internal Control and Fraud of Financial Statement?","authors":"S. N. Khikmah, Dwi Rahayuningsih","doi":"10.4108/eai.18-11-2020.2311748","DOIUrl":"https://doi.org/10.4108/eai.18-11-2020.2311748","url":null,"abstract":". The purpose of this study was to examine the relationship between individual morality, internal control and fraud of financial statement with the obedience of accounting rules as a moderating variable. The sampling technique of this study was purposive sampling. This paper uses a Moderated Regrestion Analysis (MRA) method with total observation to 21 subdistrict and 5 village at Magelang district. The finding of this paper shows has not the association between internal control, individual morality and fraud of financial statement. Next, when this paper interact individual morality, internal control and fraud of financial statement is not moderated by obedience to accounting rules. The significant positive relationship between obedience to accounting rules and financial of financial statement. This findings show that obedience to accounting rules is an important role between internal control and fraud of financial statement. These findings are expected to inform regulatory bodies obedience on the role of obedience to accounting rules in financial reporting, which can assist in regulatory reforms and inform the Good Corporate Governance.","PeriodicalId":415970,"journal":{"name":"Proceedings of the 2nd Borobudur International Symposium on Humanities and Social Sciences, BIS-HSS 2020, 18 November 2020, Magelang, Central Java, Indonesia","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126634046","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

Students’ perceptions on Internship Program: Effectiveness and Problems 学生对实习计划的看法:有效性与问题

Proceedings of the 2nd Borobudur International Symposium on Humanities and Social Sciences, BIS-HSS 2020, 18 November 2020, Magelang, Central Java, Indonesia Pub Date : 1900-01-01 DOI: 10.4108/eai.18-11-2020.2311690

Erwin Gay, Faujia Umasugi, Maryanti Rasid

引用次数: 1

Intangible Asset Moderation and the Sustainable Investment and Firm Value Relation 无形资产调节与可持续投资与企业价值的关系

Proceedings of the 2nd Borobudur International Symposium on Humanities and Social Sciences, BIS-HSS 2020, 18 November 2020, Magelang, Central Java, Indonesia Pub Date : 1900-01-01 DOI: 10.4108/eai.18-11-2020.2311719

Perwito Perwito, N. Nugraha, Gisman Gisman, Gunardi Gunardi

引用次数: 0

Work Fatigue and the Menstrual Cycle of Female Workers in the Formal Sector in Magelang 马格郎地区正规部门女工的工作疲劳与月经周期

Proceedings of the 2nd Borobudur International Symposium on Humanities and Social Sciences, BIS-HSS 2020, 18 November 2020, Magelang, Central Java, Indonesia Pub Date : 1900-01-01 DOI: 10.4108/eai.18-11-2020.2311610

D. Rahmawati, H. Rahayu, Kartika Wijayanti

引用次数: 0

The Other Side of Human Resources Accounting in the Islamic Hospital of PKU Muhammadiyah North Maluku 北大伊斯兰医院人力资源会计的另一面

Proceedings of the 2nd Borobudur International Symposium on Humanities and Social Sciences, BIS-HSS 2020, 18 November 2020, Magelang, Central Java, Indonesia Pub Date : 1900-01-01 DOI: 10.4108/eai.18-11-2020.2311594

Irman Mamulati, Djamila Abbas

引用次数: 0

Indonesian Model Foreign Direct Investment (Omnibus Law): Learning from China 印尼外商直接投资模式(综合法):对中国的借鉴

Proceedings of the 2nd Borobudur International Symposium on Humanities and Social Sciences, BIS-HSS 2020, 18 November 2020, Magelang, Central Java, Indonesia Pub Date : 1900-01-01 DOI: 10.4108/eai.18-11-2020.2311768

Diana Setiawati, C. B. E. Praja, H. A. Hakim, Muhammad Bagus Boy Saputra

{"title":"Indonesian Model Foreign Direct Investment (Omnibus Law): Learning from China","authors":"Diana Setiawati, C. B. E. Praja, H. A. Hakim, Muhammad Bagus Boy Saputra","doi":"10.4108/eai.18-11-2020.2311768","DOIUrl":"https://doi.org/10.4108/eai.18-11-2020.2311768","url":null,"abstract":". The paper responds on critical aspects between Indonesian Foreign Direct Investment Regulation (FDI) Act and China Foreign Investment Laws (FIL). China is relatively more developed, socially and economically over other countries, as viewed by scholars and foreign investors as an ideal place for foreign direct investment, partly due to its well-educated population, low labor costs, natural resources, and the adoption of an open-door policy. China have made remarkable FDI accomplishment through their own ways. Meanwhile, Indonesia is using an omnibus legislative strategy to entice foreign investors to invest in the country by modifying 74 FDI regulations. The study took a comparative approach to normative legal research. In addition, the goal of this study is to introduce the FDI legal model to Indonesia. And explores the debate issue on whether creating the omnibus law is a contradiction to Indonesian legal system. Moreover, intends to conclude by arguing that Indonesia should reconsider the omnibus law approach and refer to the lesson from the experience of China and Singapore.","PeriodicalId":415970,"journal":{"name":"Proceedings of the 2nd Borobudur International Symposium on Humanities and Social Sciences, BIS-HSS 2020, 18 November 2020, Magelang, Central Java, Indonesia","volume":"22 5","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120852820","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

Optimization of Expert System for Agriculture Development of Zalacca Tree in Srumbung: A Literature Study 苗族扎六甲树农业发展专家系统优化研究

Proceedings of the 2nd Borobudur International Symposium on Humanities and Social Sciences, BIS-HSS 2020, 18 November 2020, Magelang, Central Java, Indonesia Pub Date : 1900-01-01 DOI: 10.4108/eai.18-11-2020.2311647

D. Winarti, Atina Hana Maulidina, Nida Muna Fadhilla, E. Arumi

引用次数: 0

Financial Literacy and Its Impact on Financial Management of MSMEs in Rembang Regency 金融素养及其对中小微企业财务管理的影响

Proceedings of the 2nd Borobudur International Symposium on Humanities and Social Sciences, BIS-HSS 2020, 18 November 2020, Magelang, Central Java, Indonesia Pub Date : 1900-01-01 DOI: 10.4108/eai.18-11-2020.2311635

Wulan Suryandani, Dian Anita Sari

引用次数: 0

The Role of Islamic Development and Kemuhammadiyahan in Increasing Employee Values of Muhammadiyah University of Ponorogo 伊斯兰发展和Kemuhammadiyahan在提高波诺罗戈穆罕默德迪亚大学员工价值观中的作用

Proceedings of the 2nd Borobudur International Symposium on Humanities and Social Sciences, BIS-HSS 2020, 18 November 2020, Magelang, Central Java, Indonesia Pub Date : 1900-01-01 DOI: 10.4108/eai.18-11-2020.2311725

R. Riyanto, S. Laksana, Ayok Ariyanto

{"title":"The Role of Islamic Development and Kemuhammadiyahan in Increasing Employee Values of Muhammadiyah University of Ponorogo","authors":"R. Riyanto, S. Laksana, Ayok Ariyanto","doi":"10.4108/eai.18-11-2020.2311725","DOIUrl":"https://doi.org/10.4108/eai.18-11-2020.2311725","url":null,"abstract":"This study aims to investigate the implementation, methods, and roles as one of the scientific reference materials to improve the quality of formation programs of Al-Islam and Kemuhammadiyahan in instilling the values of religiosity for Muhammadiyah University Ponorogo's Employees. This research included the type of qualitative field research with a background of Al-Islam and Kemuhammadiyahan formation for employees at Muhammadiyah University of Ponorogo. The collection of data is done using interviews, observation, and documentation. Data analysis uses descriptive analysis. The results showed that: 1). Implementation of Formation can be improved to foster selfawareness and the importance of following this formation seriously. 2). The method used in this formation is the method of individual and group counseling. The other methods using exemplary, habituation, advice, lecturing, discussion, storytelling, and memorization. 3). Al-Islam and Kemuhammadiyahan's formation gives a significant role in instilling values of employee religiosity.","PeriodicalId":415970,"journal":{"name":"Proceedings of the 2nd Borobudur International Symposium on Humanities and Social Sciences, BIS-HSS 2020, 18 November 2020, Magelang, Central Java, Indonesia","volume":"63 7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133988462","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

Refugees and the Problems in Indonesia 印度尼西亚的难民和问题

Proceedings of the 2nd Borobudur International Symposium on Humanities and Social Sciences, BIS-HSS 2020, 18 November 2020, Magelang, Central Java, Indonesia Pub Date : 1900-01-01 DOI: 10.4108/eai.18-11-2020.2311760

Puji Sulistyaningsih, Yulia Kurniaty, S. Suharso, Cahya Yoga Aditama

{"title":"Refugees and the Problems in Indonesia","authors":"Puji Sulistyaningsih, Yulia Kurniaty, S. Suharso, Cahya Yoga Aditama","doi":"10.4108/eai.18-11-2020.2311760","DOIUrl":"https://doi.org/10.4108/eai.18-11-2020.2311760","url":null,"abstract":". The existence of refugees in Indonesia requires serious attention. Social conflict can arise due to psychological pressures as people who are not allowed to work when they need the cost of living, should not go to formal school even though the provision of science is expected changing the future, health services are only obtained from NGOs partners UNHCR, also prohibited owning property. This is done by the Indonesian government in order to protect and prioritize the rights of its citizens over foreign nationals. However, as a country that signed The Declaration on Human Rights (although it did not ratify the 1951 Convention and the 1967 Protocol on the Status of Refugees), Indonesia has a moral obligation to help fellow human beings by providing temporary shelter and life support which is certainly not permanent and far from sufficient. The active role from the Security Council of United Nations to immediately realize peace in war conflict areas is the main solution, rather than simply waiting for third countries to raise quotas to accept refugees.","PeriodicalId":415970,"journal":{"name":"Proceedings of the 2nd Borobudur International Symposium on Humanities and Social Sciences, BIS-HSS 2020, 18 November 2020, Magelang, Central Java, Indonesia","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134500571","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