scholarly journals The role of social assistance program on management accounting practice

2021 ◽  
Vol 3 (2) ◽  
pp. 293-313
Author(s):  
Mira Fajrin Sholichatun ◽  
Hani Werdi Apriyanti
Keyword(s):  
Food Industry ◽  
Management Accounting ◽  
Hypothesis Test ◽  
Social Assistance ◽  
Sampling Technique ◽  
Assistance Program ◽  
Accounting Practice ◽  
Industry Sector ◽  
The Government ◽  
The Impact

Purpose - The purpose of this study is to determine the procurement of social assistance program on management accounting practice of MSMEs in food industry sector in  Semarang during the Covid-19 pandemic.Method - The population in this study was 17,602 MSMEs in Semarang. The research samples were 144 MSMEs in the food industry sector in Semarang obtained using a non-random sampling technique with a purposive sampling method. The data were then processed using descriptive analysis, data quality test, classic assumption test, simple regression analysis, and hypothesis test with IBM SPSS 25 software.Result - The results show that procurement of social assistance program affected management accounting practice of MSMEs in the food industry sector in Semarang during the Covid-19 pandemic.Implication - The results show that with the support provided by the government and financial institutions in the form of social assistance programs to MSMEs had positive impacts by encouraging MSMEs to implement management accounting practices  during the covid-19 pandemic.Originality - Procurement of Social Assistance Program is an independent variable which is later expected to be able to overcome MSME problems due to the financing faced by MSMEs in Semarang in response to the impact of Covid-19 pandemic.

Introduction

2018 ◽  
Author(s):  
Qin Gao
Keyword(s):  
Social Assistance ◽  
Systematic Evaluation ◽  
Assistance Program ◽  
Global Context ◽  
Self Sufficiency ◽  
The Government ◽  
Role Of The Government ◽  
The Impact

Chapter 1 introduces the Chinese case of welfare, work, and poverty in the global context. It provides an overview of China’s social assistance system, which centers around the Minimum Livelihood Guarantee, or Dibao, currently the world’s largest such program and the focus of this book. The chapter then discusses the four core values and principles that guide the design, implementation, and development of Dibao, including family and community, work and self-sufficiency, paternalist role of the government, and social harmony. It outlines the scope of the book, which is to provide a systematic evaluation of the impact and effectiveness of China’s primary social assistance program, Dibao, and to draw useful policy lessons for China and other countries. The chapter also previews the main findings.

Impact of COVID-19 pandemic on indigenous contractors in a developing economy

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Nathaniel Ayinde Olatunde ◽  
Imoleayo Abraham Awodele ◽  
Bosede Olajumoke Adebayo
Keyword(s):  
Developing Economies ◽  
Sampling Technique ◽  
Structured Interview ◽  
Additional Cost ◽  
Developing Economy ◽  
Content Type ◽  
Construction Contracts ◽  
The Government ◽  
And Performance ◽  
The Impact

Purpose The purpose of this study is to examine the impact of coronavirus disease 2019 (COVID-19) on indigenous contractors in a developing economy with a view to enhancing their performance. Design/methodology/approach The study used a purposive sampling technique to select 37 indigenous contractors with ongoing construction contracts in Osun State, Nigeria who provided data for the study. A structured interview protocol was used to elicit the required information from the interviewees and frequency, percentage and content analysis were used for data analysis. Findings The results showed that the critical impact of COVID-19 on indigenous contractors in a developing economy is: time overrun, loss of profit and creation of dispute. Further results showed that other impacts are a disruption in supply of labour, locally sourced materials are with additional cost, the additional cost of implementing COVID-19 protocols, difficulty in sourcing imported materials and absence of new jobs with the corresponding retrenchment of workers. Practical implications The study recommended special palliatives for the indigenous contractors from the government so as to cushion the impact of the pandemic on them, thereby enhance their survival and performance. A special arbitration panel is set up in each state of the federation to look at disputes arising from the aftermath of the pandemic, this is with a view to adequately compensate indigenous contractors with genuine and properly compiled claims. inferring from the findings of the study, it suffices to say that the severity of the impact of the pandemic is very high on indigenous contractors in developing economies, as such a better preparedness strategy could lessen the impact of such pandemic in the future. Originality/value The study is an attempt to unearth the impact of COVID-19 on indigenous contractors with ongoing construction contracts in a developing economy. The study will be of value to construction stakeholders in providing the information needed to devise strategies to minimise the impact of a pandemic on indigenous contractors in future projects thereby enhance their performance.

scholarly journals Tipologi Penindakan Kejahatan Korporasi Dalam Korupsi Dana Bantuan Pandemi Covid-19

2021 ◽  
Vol 24 (01) ◽  
pp. 1-13
Author(s):  
Michelle Kristina
Keyword(s):  
Law Enforcement ◽  
Corporate Responsibility ◽  
Qualitative Methodology ◽  
Human Life ◽  
Criminal Liability ◽  
Assistance Program ◽  
Community Activities ◽  
The Government ◽  
The Right ◽  
The Impact

The development of human life nowadays cannot be separated from various aspects such as economy, politics, and technology, including the impact of the coronavirus outbreak (Covid-19 or SARS-CoV-2) which emerged at the end of 2019. Responding to this Covid-19 pandemic outbreak In Indonesia, the government has issued various policies as measures to prevent and handle the spread of Covid-19. One of these policies is to limit community activities. These restrictions have implications for the fulfilment of the economic needs of the affected communities. Responding to the urgency of this community's economic situation, the government held a social assistance program as a measure to ease the community's economic burden. However, the procurement of the program was used as a chance for corruption involving the Ministry of Social Affairs and corporations as the winning bidders. This study uses a qualitative methodology with a normative juridical approach and literature. The approach is carried out by conducting a juridical analysis based on a case approach. The results of the study show that the corporations involved cannot be separated from corporate responsibility. However, the criminal liability process against the corporation is deemed not to reflect justice for the current situation of Indonesia is experiencing. The crime was not carried out in a normal situation but in a situation when Indonesia was trying hard to overcome the urgent situation, the Covid-19 pandemic. Corporate crimes committed by taking advantage of the pandemic situation are deemed necessary to prioritize special action or the weight of criminal acts committed by corporations. The weighting of criminal sanction is the right step as a law enforcement process for corporate crimes during the pandemic.

scholarly journals Pengelolaan Keuangan Pemerintah di Masa Pandemi Covid 19 (Kasus Pada Pemerintah Provinsi Riau)

2021 ◽  
Vol 4 (1) ◽  
pp. 33-48
Author(s):  
Yesi Mutia Basri ◽  
Gusnardi Gusnardi
Keyword(s):  
Financial Management ◽  
Sampling Technique ◽  
Provincial Government ◽  
Data Display ◽  
Snowball Sampling ◽  
Key Informants ◽  
The Face ◽  
The Government ◽  
The Impact

This study aims to observe how local government financial management is in the face of the Covid-19 Pandemic—in particular, observing how budgeting, administration, and accountability of the Riau Provincial Government regarding the Covid-19 Pandemic. The research method used is a qualitative method with a type of case study. The data collection techniques used in-depth interviews, observation, and documentation. To ensure the validity of the data, triangulation was carried out by carrying out source triangulation and technical triangulation. The informants in this study consisted of key informants, primary informants, and supporting informants. Key informants are the head of the budget, the head of the treasury, and the head of the accounting and reporting sub-section. While the primary informants and supporting informants were selected using the snowball sampling technique. Data analysis was carried out by collecting data, reducing data display data, and making conclusions. The results of the analysis show that the impact of the Covid-19 Pandemic caused the Riau Provincial Government to refocus and reallocate the budget four times. At the administrative and accountability stages, there are problems with recording Unexpected Expenditures, namely the absence of technical guidelines regarding the administration of Unexpected Expenditures, determining spending limits for emergencies and urgency. Another problem is the absence of valid data for the distribution of aid funds for MSMEs affected by Covid-19 as well as valid documents in the recording of grant assistance from third parties. This research contributes to the government in making policies in financial management in a disaster emergency.Keyword: The Covid-19 Pandemic, Financial Management, Refocusing, Reallocation, Administration, Accountability AbstrakPenelitian ini bertujuan untuk mengobservasi bagaimana pengelolaan keuangan Pemerintah Daerah dalam menghadapi Pandemi Covid-19 ini. Secara khusus mengobservasi bagaimana penganggaran, penatausahaan dan pertanggungjawan Pemerintah Provinsi Riau terkait Pandemi Covid-19. Metode penelitian yang digunakan adalah metode kualitatif dengan jenis studi kasus. Teknik pengumpulan data menggunakan teknik wawancara medalam, observasi dan dokumentasi. Untuk meyakinkan keabsahan data, triangilasi dilakukan dengan melaksanakan triangulasi sumber dan triangulasi teknik. Informan dalam penelitian ini terdiri dari informan kunci, informan utama dan informan pendukung. Informan kunci adalah Kabid anggaran, kabid perbendaharaan dan kasubid akuntansi dan pelaporan. Sedangkan informan utama dan informan pendukung dipilih dengan teknik snowball sampling. Analisis data dilakukan  dengan tahap pengumpulan data, reduksi data display data dan melakukan membuat kesimpulan. Hasil analisis menunjukkan bahwa Dampak Pandemi Covid-19 menyebabkan Pemerintah Provinsi Riau melakukan refocusing dan realokasi anggaran sebanyak empat kali pergeseran anggaran. Pada tahap penatausahaan dan pertanggungjawaban terdapat permasalahan pencatatan pada Belanja Tidak Terduga yaitu tidak adanya juknis tentang penatausahaan Belanja Tidak Terduga, penentuan batasan belanja untuk keadaan darurat dan mendesak.  Permasalahan lainnya yaitu tidak  adanya data yang valid untuk penyaluran dana  bantuan bagi UMKM yang terdampak Covid-19 serta dokumen yang valid dalam pencatatan bantuan hibah dari pihak ke tiga. Penelitian ini memberikan kontribusi kepada pemerintah dalam membuat kebijakan dalam pengelolaan keuangan pada keadaan darurat bencana. Kata Kunci :  Pandemi Covid-19, Pengelolaan Keungan, Refocusing, Realokasi, Penatausahaan, Pertanggungjawaban

scholarly journals PENGARUH PROGRAM GERAKAN LITERASI SEKOLAH TERHADAP PRESTASI BELAJAR BAHASA INDONESIA SISWA KELAS IX SMP NEGERI 10 KENDARI

2020 ◽  
Vol 5 (4) ◽  
pp. 400
Author(s):  
Venti Verlia ◽  
Sahlan Sahlan
Keyword(s):  
Language Learning ◽  
Family Environment ◽  
School Environment ◽  
Hypothesis Test ◽  
Sampling Technique ◽  
External Factors ◽  
Learning Achievement ◽  
Ex Post ◽  
Program Variable ◽  
The Impact

Abstract : This study aims to determine the effect of the School Literacy Movement program on the Indonesian language learning achievement of grade IX students at SMP Negeri 10 Kendari. In this study using ex post facto method and sampling technique, namely stratified sampling. The instrument used was in the form of a questionnaire. Based on the results of the research data analysis, it is known that there is a significant positive effect between the School Literacy Movement program on the Indonesian language learning achievement of grade IX students of SMP Negeri 10 Kendari. Hypothesis test results show that the significance value (Sig.) Is 0.039. When compared with the probability value or α = 0.05, then 0.039 <0.05, which means that H₀ is rejected and Hₐ is accepted. If seen from the tcount value, it is obtained a value of 2.110> t table 1.994, so it can be concluded that the School Literacy Movement program variable (X) affects the Indonesian learning achievement variable (Y). This can also be seen from the results of the determination coefficient test which reveals the contribution of the School Literacy Movement program to Indonesian language learning achievement is 6.1%. Although the contribution made is still very low, if the program is implemented very well by looking at the factors that influence its implementation, the impact on Indonesian learning achievement can be increased. The factors that influence the implementation of the School Literacy Movement program consist of two factors, namely inhibiting factors consisting of the family environment and the lack of literacy officers, and supporting factors, namely the support from the school and the provision of adequate books. Factors that affect students' Indonesian learning achievement consist of internal and external factors. Internal factors that affect student achievement are psychological aspects consisting of reading interest and student willingness, while external factors that influence are the school environment and the existence of social media. Keywords: literacy movement; Learning achievement

scholarly journals Promoting Organic Production & Consumption: A Case of Punjab, Pakistan

2020 ◽  
Vol 2 (2) ◽  
pp. 63-70
Author(s):  
Manan Aslam ◽  
Muhammad Wasim Akhtar
Keyword(s):  
Willingness To Pay ◽  
Pesticide Residues ◽  
Sampling Technique ◽  
Multivariate Regression Analysis ◽  
Organic Production ◽  
Market Potential ◽  
Joint Involvement ◽  
Organic Vegetables ◽  
The Government ◽  
The Impact

The study seeks to investigate the impact of major determinants influencing marketing potential and consumer’s willingness to pay for organic vegetables in Punjab, Pakistan. In this regard, two districts (Lahore and Toba Tek Singh) were selected purposively. Information was collected for the main organic vegetables. Convenient sampling technique was used to collect data because limited numbers of respondents were available. A sample size of 50 organic farmers (25 from each district) and 50 consumers (25 from each district) was selected. Multivariate regression analysis was employed to identify and evaluate the effects of marketing potential (farmers) and the consumer’s willingness to pay for organic vegetables in the study area. According to selected organic vegetable growers’ potential existed for the organic vegetables farming in the country and major variables influencing significantly the market potential for organic vegetables as income, price, no pesticide residues whereas hygienic food and more nutrients in the organic vegetables affecting insignificantly the market potential for organic vegetables in the study area. The relationship between the dependent variable (demand for organic vegetables) and independent variables (income, hygienic food, price, pesticide residues and more nutrients in the organic vegetables) was estimated by using a regression model. On the other hand, a consumer survey was conducted in order to delineate the effect of consumer’s willingness to pay for organic vegetables in the selected area. The findings of the research depicted that no synthetic pesticide residues, appearance and prices of organic vegetables influencing significantly the consumer’s willingness to pay for organic vegetables whereas quality, long shelf life and taste affecting insignificantly the consumer’s willingness to pay for organic vegetables in the study area. The price of the organic vegetables should be low that’s why every consumer will purchase organic vegetables instead of conventional vegetables. It should be assured by the government that there are no pesticide residues in the organic vegetables. The farming community may be motivated to produce quality seeds of organic vegetables. A pilot farming program should be initiated with joint involvement of public and private sectors.

scholarly journals Dampak Perkembangan Pariwisata Terhadap Kondisi Sosial Ekonomi Masyarakat Di Pulau Nusa Lembongan

2018 ◽  
Vol 6 (1) ◽  
pp. 177
Author(s):  
Budi Shantika ◽  
I Gusti Agung Oka Mahagangga
Keyword(s):  
Local Community ◽  
Secondary Data ◽  
Sampling Technique ◽  
Primary Data ◽  
Community Ownership ◽  
Data Source ◽  
The Government ◽  
Tourism Service ◽  
And Control ◽  
The Impact

This research was conducted based on the condition of the development of tourism on the island of Nusa Lembongan, aiming to find out the impact brought about by socio-economic conditions against the tourism society.This study uses qualitative and quantitative approach with mix method, the primary data source that are obtained by observations and direct interviews and secondary data. The sampling technique used was purposive sampling techniques and data analysis using the method of case study. This study shows tourism provides impact on society and the government on the island of Nusa Lembongan are seen from eight aspect among others : impact increasing of foreign exchange, impact toward local community income that increasing before tourism exist, impact toward higher prices than the real prices, impact toward employment for opportunity to local community, ownership and control of tourism accommodation, the distribution of benefits and advantage against indigenous village, development in general are seen from 4A tourism and government income of tax viewed from PHR. Advice can be given to government and businessman and tourism service on the island of Nusa Lembongan in the order of future improve the facilities, infrastructure supporting tourism, reinforce the rules on the division of the proceeds against the indigenous villages, improving access and employment for local community on the island of Nusa Lembongan.   Key Words              : Tourism, Nusa Lembongan Island, Impact

scholarly journals Understanding management accounting change using strong structuration frameworks

2016 ◽  
Vol 29 (7) ◽  
pp. 1234-1258 ◽  
Author(s):  
Georgios Makrygiannakis ◽  
Lisa Jack
Keyword(s):  
Management Accounting ◽  
Context Analysis ◽  
Content Type ◽  
Control Structures ◽  
Accounting Practice ◽  
First Response ◽  
Strong Structuration ◽  
The 2008 Financial Crisis ◽  
And Control ◽  
The Impact

Purpose The purpose of this paper is to suggest a strong structuration-based framework for the study of management accounting change. Design/methodology/approach A retrospective field study was designed to investigate the impact of the 2008 financial crisis on budgeting and control practices of Greek hospitality organisations. Conduct analysis addresses agents’ perceptions of the changes upon themselves. Context analysis explores the changing context, and how the agents modified their in-situ control structures accordingly. The framework is demonstrated through one case study. Findings The agents in the case, triggered by the crisis, gradually come to criticise the way they practice budgeting. The first response is to practice budgeting more normatively, but later they criticise and modify these norms. As their formal mentalities co-mediated action, variance management became proactive rather than reactive. Variations in the ways agents draw upon structures – unreflectively or critically – and on how they act to reproduce structures – routinely or strategically – characterise change in management accounting practice. Agents’ reasoning and conduct leading to action is local, and these local changes in conduct and context are significant in understanding management accounting change. Originality/value This framework for studying management accounting change balances structural conditions of action, with action and interaction. It can be used to study how, why, and by whom institutionalised management accounting practices may change.

scholarly journals Effects of Interaction Between Government and Business Entities for Sports Infrastructure Development

2020 ◽  
Author(s):  
Anastasia Markova ◽  
◽  
Leonid Rapoport ◽  
Keyword(s):  
Public Private Partnerships ◽  
Physical Culture ◽  
Infrastructure Development ◽  
Industry Sector ◽  
Management Efficiency ◽  
Strategic Implementation ◽  
The Government ◽  
Business Entities ◽  
The Impact

This article examines the implementation of public-private partnerships in physical culture and sport, using the development of hockey infrastructure in the Sverdlovsk region as an example. The improvement of resource management efficiency in the sector of physical culture and sports is attainable on the basis of robust and business-attractive public-private partnership mechanisms for the purpose of the implementation of federal projects and programmes of developing the concerned industry sector. The research involves the following research methods: theoretical analysis, the study of scientific and methodological literature and other sources, legal and regulatory documents regarding the topic of research. The study is carried out at sports infrastructure facilities in the Sverdlovsk region, namely ice arenas built and commissioned under the Agreement between the Government of the Sverdlovsk Region and UMMC-Holding LLC. It has been noted that one of the most promising mechanisms for the development of the industry’s infrastructure is public-private partnerships. Using the example of the Agreement under consideration, some aspects of the impact of PPP implementation on the sector of physical culture and sports in the region have been analysed, namely the growth in the number of people involved in hockey in the region (people): in 2017 - 16,258, in 2018 - 22,677, in 2019 - 24,155), the number of functioning ice arenas: starting from 2017 (the beginning of the implementation of the Agreement), 11 ice facilities were built and commissioned in the Sverdlovsk Region, 7 of which were implemented under the Agreement. (the beginning of the Agreement), 11 ice arenas were built and commissioned in the Sverdlovsk Region, of which 7 were built under the Agreement. Efficiency in terms of the promotion of a certain sports discipline at a regional level, and in terms of increasing the number of sports practitioners is attainable through the systematic, strategic implementation of development areas, and is dependent on long-term cooperation.

scholarly journals Pengaruh Kredit Usaha Tani Terhadap Kesejahteraan Petani di Desa Kedung Lengkong, Kecamatan Dlangu, Kabupaten Mojokerto

2021 ◽  
Vol 2 ◽  
pp. 260-264
Author(s):  
Heri Susanto ◽  
Ramon Syahrial ◽  
Adi Budiwan
Keyword(s):  
Rural Economy ◽  
Agricultural Sector ◽  
Hypothesis Test ◽  
Planning System ◽  
Agricultural Credit ◽  
Sustainable Planning ◽  
The Government ◽  
The Impact

Suppose the agricultural sector is supported by a comprehensive and sustainable planning system and balanced with an adequate budget (such as capital). In that case, the role of the agricultural sector will be optimal. Farmers face the problem of funding; although many farmers can increase their yields, they cannot develop their own farming business if they do not have sufficient funds. Therefore, farmers will apply for loans from formal and informal financial institutions to overcome the lack of funds. However, credit growth has increased, especially in the agricultural sector, which is the agricultural sector where the government plans to improve the rural economy. Agricultural credit plays a crucial role in developing agriculture to obtain higher yields. If output increases, farmers' income will also increase, which will benefit farmers. The research method used was quantitative, with a sample of 100 people. This study used a population of 187 farmers in Kedung Lengkong Village, Dlangu District, Mojokerto Regency. The analysis used in this study was simple regression to understand the impact of credit availability on farmers' welfare. The hypothesis test results were that credit has a positive effect on welfare, with a regression coefficient value of 0.291. Credit helped farmers purchase fertilizers, seeds, and other things related to the need for farming so that the agricultural production process could run according to planning so that production results were in line with farmers' expectations to increase profits. These profits, in the end, became a source to meet the costs of meeting basic needs. The ability to meet these needs raised the standard of living and the community's welfare so that people could have a better quality of life. 

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