scholarly journals Online Sales And Payment In Smes Financial Reporting Preparation

2021 ◽  
Vol 11 (1) ◽  
pp. 204-223
Author(s):  
Ferry Kosadi ◽  
Wajib Ginting ◽  
Muhammad Iqbal Alamsyah
Keyword(s):  
Financial Reporting ◽  
Economic Value ◽  
Financial Statements ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Positive Contribution ◽  
Financial Reports ◽  
Online Sales ◽  
Online Payment

The objective to evaluate  relationship between online sales & payment to financial preparation Small & Medium Enterprises. Ecommerce provideautomationtransaction processing through various information technology platforms can have impact in recording transaction and financial reports preparation.Quantitative research method uses Partial Least Square Structural Equation Modeling analysis with descriptive analysis of financial reporting preparation.Result, greatest positive impact Online Payment to Recording Transactions and Online Sales to Financial Statements as well as ability to explain from recording Transactions and Financial Statements in Average Determination state. Average 66.7% positive responsestoservice online features, completeness, accuracy and product sales notifications, 81% support for online payment speed & ease processing, economic value and level of use, 75% support for recording transactions on completeness, simplification and data security and 60% understanding SAK, ease of use, consistency in use, desire to increase understanding accounting and economic value in preparing formal financial reports. Constraints from online sales to financial reporting include infrastructure readiness, human resource adaptation, investment costs and  Automation implementation. Overall evidence of digital transactions makes positive contribution to recording &reporting SMEs finances and becomes part of learning in the process of increasing digital iteration and digital transformation in the accounting sector.    

scholarly journals THE EFFECT OF AMIL’S ISLAMIC CHARACTERISTICS ON THE QUALITY OF FINANCIAL REPORTING OF ZAKAT MANAGEMENT ORGANIZATIONS (ZMO): GOOD GOVERNANCE AS INTERVENING VARIABLE

2021 ◽  
Vol 16 (1) ◽  
pp. 15-31
Author(s):  
Abrar Nawas ◽  
Yuswar Zainal Basri ◽  
Tatik Mariyanti ◽  
Zulhelmy Zulhelmy
Keyword(s):  
Financial Reporting ◽  
Structural Equation ◽  
Good Governance ◽  
Professional Associations ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Managerial Implications ◽  
The Government

The objective of this research is to analyze the effect of Amil's Islamic Characteristics on Quality of Financial Reporting and Good Governance as an Intervening Variable in Zakat Management Organizations (ZMO). The research used the Structural Equation Modeling-Partial Least Square (SEM-PLS) method with SmartPLS software to analyze data from 204 samples of commissioners and administrators of Zakat Management Organization. The results show that the character of trustworthiness, professionalism, and good governance had a positive and significant effect on the quality of Financial Reporting. In contrast, Islamic religiosity has no impact on the quality of financial reporting. The results also show that Islamic religiosity, trustworthiness, and professionalism had a positive and significant effect on good governance. Good governance played a role in mediating the influence of trustworthiness on the quality of Financial Reporting. The research findings provide managerial implications for ZMO and the government to utilize Islamic religiosity and character of trustworthiness as qualitative standards in Amil recruitment. Furthermore, it allows them to create and set Amil’s professional competency standards, including the fields of accounting and management, and provide Amil professional certification as well as establish Amil Professional Associations.

scholarly journals Accountability: Efforts to Prevent Rush Money at Village Credit Institutions in Buleleng Regency

2021 ◽  
Vol 5 (2) ◽  
Author(s):  
Ni Wayan Novi Budiasni ◽  
Ni Made Sri Ayuni
Keyword(s):  
Control System ◽  
Internal Control ◽  
Structural Equation ◽  
Least Square Method ◽  
Financial Statements ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Internal Control System ◽  
System Variables

Ensuring the confidence of customers and other stakeholders, LPD requires an internal control system, presentation of financial statements and accountability. The purpose of this research is to know the implications of the internal control system and the presentation of financial statements to accountability. This study used quantitative method, population of 149 LPD that is still operating and selected 60 lpd samples in Buleleng Regency.  Questionnaire as an instrument to collect research data. The analysis technique used is SEM (Structural Equation Modeling) with PLS (Partial Least Square) method. Based on the first hypothesis it appears that the relationship between internal control system variables and accountability of parameter coefficients 0.364 with a statistical t value of 4.056 greater than the table t value of 1,960 (4,056>1,960). Similarly, the second hypothetical relationship between the presentation of financial statements has a parameter coefficient value of 0.525 with a statistical t value of 6.362 greater than the table t of 1,960 (6,362>1,960). Based on the results of the study, it can be concluded that the internal control system is positively related to accountability, and the presentation of financial statements relates positively to accountability.

scholarly journals Factors Influencing Green Purchase Intention: Moderating Role of Green Brand Knowledge

2021 ◽  
Vol 18 (20) ◽  
pp. 10762
Author(s):  
Saeed Siyal ◽  
Munawar Javed Ahmed ◽  
Riaz Ahmad ◽  
Bushra Shahzad Khan ◽  
Chunlin Xin
Keyword(s):  
Purchase Intention ◽  
Structural Equation ◽  
Moderating Effect ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Research Approach ◽  
Positive Contribution ◽  
Brand Knowledge ◽  
The Relationship

The current study aims to investigate the moderating effect of green brand knowledge (GBK) on the relationship of green brand positioning (GBP), attitude towards the green brand (ATGB), environmental concern (EC) and green purchase intention (GPI) in Pakistan. For this purpose, the data was collected from the individuals who were buying organic food by using purposive sampling, using cross-sectional research design and quantitative research approach. The Partial Least Square (PLS)-Structural Equation Modeling (SEM) technique results had shown that all the direct-effect relationships, namely, GBP, ATGB, EC variables have a positive and significant relationship with the GPI. While indirect-effect relationships have shown that the relationships of ATGB, EC and GPI are significantly moderated by GBK, which indicated that the effect of GBP, and EC toward GPI would be stronger when individuals have strong knowledge about green brands. In contrast, GBK is not significantly moderating the relationship between GBP and GPI. The empirical findings of this study fill a gap in the existing body of literature regarding the effects of GPI, ATGB and EC on green brands, as well as the moderating effect of GBK. As a result, this study provides insight into the topic, which has not been thoroughly investigated in earlier studies. Therefore, we consider that understanding this moderating effect is a positive contribution to the existing body of knowledge, which could help researchers explore this relationship in the future. This study could also help the owners and managers to know about the importance of these exogenous, and moderate variables to increase their customer’s green purchase intentions.

scholarly journals Task Technology-Fit of a Village Financial System (Siskeudes) to Increase Officers’ Performance

2020 ◽  
Author(s):  
Ayatulloh Michael Musyaffi ◽  
Arinal Muna
Keyword(s):  
Financial Reporting ◽  
Financial System ◽  
Partial Least Square ◽  
Least Square ◽  
Performance Impact ◽  
Financial Reports ◽  
Task Technology Fit ◽  
The Government ◽  
Task Characteristic ◽  
Finance Department

Village Financial System (Siskeudes) is an information system that assists village governments in reporting financial reports transparently and accountably. On the other hand, Siskeudes cannot be optimal, moreover various problems found in this system such as the delay of financial reporting and error recording. One of the factors of the problems is the incompatibility of tasks in operating the application. This study aims to analyze the causes and consequences of task mismatches by using task technology-fit model. The respondents in this research are thirty village officers who used Siskeudes from eleven villages in Cirebon. This study was analyzed using questionnaires and in-depth interviews. The method of this study used Partial Least Square (PLS) using SmartPls 3.0. Moreover, the results of this study indicated that task of the technology-fit model had a significant influence on Performance Impact. Villages that had tasks that are in accordance to Siskeudes operations, in this case the finance department who had a knowledge in the financial sector) had better levels of performance. However, the task characteristics do not have a significant effect on task technology-fit because task characteristic of the government are based on the regulations and the law. Keywords: Performance Impact, Task Characteristic, Task Technology-Fit, Village Financial System

scholarly journals Organization's Values Perspective to Financial Reporting

2020 ◽  
Vol 4 (2) ◽  
pp. 197
Author(s):  
Rapina Rapina Rapina ◽  
Yenni Carolina ◽  
Santy Setiawan ◽  
Amanda Gania
Keyword(s):  
Organizational Culture ◽  
Structural Equation Modeling ◽  
Financial Reporting ◽  
Structural Equation ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Equation Modeling ◽  
Model Parameters ◽  
Unobserved Variables

AbstractThe purpose of this study is to obtain the truth regarding organizations’ financial statements by examining the influence of organizational culture. This is a verification research, with an explanation technique used to determine the factors estimated to affect the variables. The non-probability sampling technique was used to obtain primary data from 65 respondents working in several Indonesia organizations through questionnaires and by observing their accounting and finance divisions. Hypothesis testing in this study uses Structural Equation Modeling (SEM) with the estimation of model parameters using the PLS method (Partial Least Square). The consideration of choosing SEM analysis technique is because the variables involved are unobserved variables and there is a causal relationship between the variables.  According to initial concepts, organizational culture contributes to financial reporting development due to its ability to reflect an organization's specificity and characters. The result showed that organizational culture is the property and guidelines for all individuals in an organization to carry out their duties, and it influences the presentation of financial statements.Keywords: Accounting; Financial reporting; Organizational cultureAbstrak Penelitian ini bertujuan untuk mendapatkan kebenaran melalui pengujian pengaruh budaya organisasi terhadap penyajian laporan keuangan. Jenis penelitian ini bersifat verifikatif dan bersifat penjelas atau kausalitas untuk mengetahui apa dan seberapa jauh faktor-faktor yang diperkirakan mempengaruhi suatu variabel dengan variabel lainnya. Jenis data yang digunakan adalah data primer dengan instrumen kuesioner yang dibagikan pada 65 responden dari beberapa organisasi di Indonesia. Unit observasi pada penelitian ini adalah bagian akuntansi dan keuangan pada tiap organisasi. Teknik pengambilan sampel dalam penelitian ini adalah dengan menggunakan teknik non-probability. Pengujian hipotesis dalam penelitian ini menggunakan Structural Equation Modeling (SEM) dengan penaksiran parameter-parameter model memakai metode PLS (Partial Least Square). Pertimbangan memilih teknik analisis SEM karena variable yang terlibat adalah unobserved variables serta adanya hubungan kausal antar variabelnya.  Menurut konsep dikatakan bahwa budaya organisasi akan memberikan kontribusi yang berarti dalam meningkatkan pelaporan keuangan. Budaya organisasi akan mencerminkan spesifikasi dan karakter suatu organisasi. Budaya organisasi tersebut menjadi milik dan pedoman bagi seluruh lapisan individu yang ada pada suatu organisasi dalam menjalankan tugasnya. Hasil penelitian menunjukkan bahwa budaya organisasi berpengaruh terhadap penyajian laporan keuangan.Kata kunci: Akuntansi; Budaya organisasi; Pelaporan keuangan

scholarly journals LAPORAN KEUANGAN BERBASIS STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL DAN MENENGAH BAGI PELAKU USAHA MIKRO

2020 ◽  
Vol 2 (1) ◽  
pp. 9-20
Author(s):  
Ati Harianti ◽  
Ludwina Harahap ◽  
Hendyansyah Hendyansyah
Keyword(s):  
Financial Reporting ◽  
Structural Equation ◽  
Financial Statements ◽  
Primary Data ◽  
Equation Modeling ◽  
Group Discussions ◽  
Accounting Standard ◽  
Financial Reports ◽  
Business Size ◽  
Small Focus

Abstract- Financial statements are a source of financial information for the entity measuring the performance. The financial statements are prepared in certain accounting standards (SAK); General IFRS-based, ETAP or EMKM, according to business size classification. For small and micro businesses (SME’s), based on SAK EMKM. The standards have been modified several times. Simplification is carried out to make it easier for micro and small entities to prepare financial reports based on standards, however, in fact, is that SMEs mostly do not make business financial reports with or without accounting standard. The standard is still considered to be too difficult for micro and small entities. This research was conducted to determine the perceptions of micro-businesses in preparing financial statements based on SAK EMKM. By using primary data and the results of small focus group discussions, as well as testing using Structural Equation Modeling, there are 2 factors that significantly influence the perceptions of SMEs in making financial reports, those are the benefits of the Financial Statements and the timing of the preparation of Financial Statements. The SME’s know the benefits/advantages of preparing Financial Statements, while the challenges faced are the lack of knowledge about accounting records and the lack of sufficient time to make financial reporting.  

scholarly journals PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN BERAU

2019 ◽  
Vol 3 (02) ◽  
pp. 383
Author(s):  
DJUPIANSYAH GANIE
Keyword(s):  
Local Government ◽  
Financial Reporting ◽  
Partial Least Square ◽  
Least Square ◽  
Significant Positive Effect ◽  
Analysis Method ◽  
Financial Reports ◽  
Relevant Variables ◽  
Positive Effect

The purpose of this study is to analyze the extent of the application of SAP in local government financial reporting and how the effect of its application to the quality of financial reports on the local government of Berau Regency. This research uses data analysis method with Partial Least Square (PLS) approach. The Effect of SAP Implementation on Relevant Variables in LKPD Berau District has a significant positive effect. The Effect of SAP Implementation on Reliable Variables in LKPD Berau District has a significant positive effect. It can be seen from the t-statistic value which is greater than 2.131 which is 5.532. Thus, the H3 hypothesis in this study was accepted. The effect of SAP Application on Understandable variables in the Berau District LKPD has a significant positive effect on the construction can be compared to the Berau District LKPD. This can be seen from the t-statistic value which is smaller than 2.131 which is 1.689. Thus, the H4 hypothesis in this study was rejected.   Tujuan dari penelitian ini adalah untuk menganalisis sejauh mana penerapan SAP dalam pelaporan keuangan pemerintah daerah dan bagaimana efek penerapannya terhadap kualitas laporan keuangan pada pemerintah daerah Kabupaten Berau. Penelitian ini menggunakan metode analisis data dengan pendekatan Partial Least Square (PLS). Pengaruh Implementasi SAP terhadap Variabel yang Relevan di LKPD Kabupaten Berau memiliki efek positif yang signifikan. Pengaruh Implementasi SAP terhadap Variabel Yang Dapat Diandalkan di LKPD Kabupaten Berau memiliki efek positif yang signifikan. Hal ini dapat dilihat dari nilai t-statistik yang lebih besar dari 2,131 yaitu 5,532. Dengan demikian, hipotesis H3 dalam penelitian ini diterima. Pengaruh Aplikasi SAP terhadap variabel yang Dapat Dipahami di Kabupaten Berau, LKPD memiliki pengaruh positif yang signifikan terhadap konstruksi yang dapat dibandingkan dengan LKPD Kabupaten Berau. Hal ini dapat dilihat dari nilai t-statistik yang lebih kecil dari 2,131 yaitu 1,689. Dengan demikian, hipotesis H4 dalam penelitian ini ditolak.  

scholarly journals Pengaruh Pengawasan Keuangan, Pemanfaatan TI, Komitmen Organisasi, Dan Kompetensi SDM Terhadap Keterandalan Pelaporan Keuangan Pemerintah Daerah Kabupaten Jember

2021 ◽  
Vol 1 (2) ◽  
pp. 95-101
Author(s):  
Lelly Rahayu ◽  
Dessy Putri Andini
Keyword(s):  
Organizational Commitment ◽  
Financial Reporting ◽  
Financial Management ◽  
Structural Equation ◽  
Partial Least Square ◽  
Least Square ◽  
Financial Supervision ◽  
Equation Modeling ◽  
Regional Government ◽  
Analysis Technique

This study aims to determine the Effect of Financial Supervision, Utilization of IT, Organizational Commitment, and Competency of Human Resources on the Reliability of Financial Reporting for the Regional Government of Jember Regency. The study used a descriptive method with a quantitative approach, which was carried out by distributing research questionnaires to 100 employees of SKPD financial management in Jember Regency. The data analysis technique in this study used Structural Equation Modeling based on Partial Least Square (PLS-SEM). The results of this study are financial supervision, and organizational commitment have a significant positive effect on the reliability of the financial reporting of the Jember Regency Government. Meanwhile, the use of information technology (IT) and human resource competence has no effect.

PENGARUH PENYAJIAN LAPORAN KEUANGAN DAERAH DAN AKSESIBILITAS LAPORAN KEUANGAN TERHADAP PENGGUNAAN INFORMASI KEUANGAN DAERAH (Studi Pada Kabupaten Keerom)

2021 ◽  
Vol 3 (1) ◽  
pp. 41-51
Author(s):  
Gracelia Christi Sopamena ◽  
Maylen K Petra Kambuaya ◽  
Rama Soyan Arunglamba
Keyword(s):  
Sample Size ◽  
Analytical Method ◽  
Financial Statements ◽  
Partial Least Square ◽  
Financial Information ◽  
Least Square ◽  
Financial Reports

Research is intended to measure the effect of reporting the financial area and accessibilitiesfinancial report against the user information about the financial area ie Parliament, employees ofthe inspectorate, and society. This analysis uses two variables: the dependent variable or the userof regional and independent financial information or presentation of regional financial statements.The sample of this research is the Keerom Regency DPRD as the main user of financial reports,Keerom Regency Inspectorate employees, Keerom Regency BAPPEDA employees, and theProvincial BPK. Samples were done by using the snowball method. This research is a quantitativestudy with a sample size of 83. Data was obtained through a questionnaire distributed directly tothe DPRD, inspectorate employees, BAPPEDA, and BPK employees. The analytical method used inthis research is the Partial Least Square (PLS) method.The results of this study indicate that: 1. The presentation of regional financial statements has asignificant effect on the use of regional financial information. 2. Regional Financial Accessibilitydoes not have a significant effect on the Use of Regional Financial Information. 3. SimultaneousPresentation of Regional Financial Statements and Regional Financial Accessibility Affect the Useof Regional Financial Information.

scholarly journals THE QUALITY OF FINANCIAL STATEMENTS ANTECEDENTS AND CONSEQUENCES TOWARDS FINANCIAL ACCOUNTABILITY

2020 ◽  
Vol 4 (3) ◽  
Author(s):  
Ni Made Dwi Karyatni ◽  
Lilik Handajani
Keyword(s):  
Financial Reporting ◽  
Negative Impact ◽  
Sampling Technique ◽  
Policy Decision ◽  
Financial Statements ◽  
Partial Least Square ◽  
Least Square ◽  
Regional Government ◽  
Financial Accountability

Based on this research, low quality of financial statement presentation, especially regional government level accounting entity. Presentation of the financial statements of the Regional Government Unit was not fully appropriate with the Governmental Accounting Standards and Accounting Policies so that affects the accuracy of the information presented in the financial statements. Inaccurate financial reports has a negative impact to users in policy decision. This study aimed to test empirically the factors that affect the quality of the financial statements and the problems were faced by regional government unit (SKPD) in preparing the financial statements and the implications for the financial accountability. The population in this research was 292 respondents. The sample was determined by purposive sampling technique amount 97 respondents including the Financial Administration Officer (PPK) SKPD, PPK staff at 44 SKPD staff and staff in accounting staff and reporting on SKPKD. Data analysis was used on Partial Least Square (PLS). The findings of this study indicate that the quality of SKPD financial    statements was affected by the application of completion of audit findings, but this study is not affected by the reconciliation, competence of human resources and the leadership support. Other findings indicate that the financial statements SKPD have implications for financial accountability. The implications of this study can contribute some ideas for the Central Lombok regency government to increase financial assistance to personnel managers through education and training so that it can make good quality in the financial statements and practical contribution in formulating the direction and policies related to the accountability of local government financial reporting.

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