ERP System for Digitalization of NGO Operations

This project is concerned with the digitalization of NGO operations and the entirety of its working operations including making of an ERP system which streamlines the working of the NGO. It includes the working of the NGO, the financial aspects. NGOs face a multitude of issues when it comes to management and those issues include, tracking volunteer activity, financial transparency, volunteer id database etc. The above problems have been identified with a substantial survey of people working in such organization and our own personal experience. Manual processes and unwieldy amounts of knowledge are the norms for several non-profits, which makes human error and security oversights more likely. Subsequent surveys are conducted about these problems. Hence, we can discuss on improving on these problems and completion of a fully working website with its implementation concluding a better system and digitalization of the NGO program. Keywords: NGO, Operations Management, survey, tracking, Digitalization, ERP

RELATIONSHIPS BETWEEN CHARACTERISTICS OF LOCAL GOVERNMENT AND WEBSITE BASED FINANCIAL TRANSPARENCY

It is important to manifest financial transparency of local government as a means of monitoring the misuse of public resources and preventing cases of corruption. One of the local governments that succeeded in achieving the best transparency in Indonesia is Central Java. Based on 2019 Central Java Local Government financial data, this research is aimed to find evidence whether there are relationships between the characteristics of local government and financial transparency of local government. The evidence is obtained through the results of statistical analysis, namely multiple linear regression analysis. The results of this research show that the size of local government, the tenure of regional heads, the structure of regional revenues, and regional financial independence have a positive relationship to the financial transparency of local government.

Public Sector Audit, Transparency and Good Governance on Financial Accountability of Public Sector Entities in Rivers State, Nigeria

This study investigated the effects of public sector audit, good governance and financial transparency on financial accountability of twenty – six (26) ministries in the Rivers State Civil Service. The study employed cross sectional survey research design. The population consisted of twenty – eight ministries and the Taro Yamene model was used for sample size determination while simple random sampling was employed. The study used primary and secondary sources of data collection. Questionnaire was the primary source of data collections after the application of content and face validity while Cronbach alpha was employed to test the reliability of the instrument. The dependent variable was financial accountability index while the independent variables consisted of financial audit index, performance audit index, compliance audit index, good governance index and financial transparency index. The responses obtained from the questionnaire were analysed with univariate, bivariate and multivariate analysis. The multiple regression analysis suggested that there is a positive and significant relationship between financial audit index, performance audit index, compliance audit index, good governance index and financial transparency index on accountability in public sectors in Rivers State. The study concluded that public sector audit, good governance and financial transparency promote financial accountability in the Nigerian public sector. Therefore, the following recommendations were provided amongst others that The Accounting Officers in government Ministries, Department and Agencies (MDA) should carry out government business in accordance with accountability, transparency, effectiveness and efficiency, responsiveness, forward vision and rule of law for the welfare of the citizens.

AKUNTABILITAS KEUANGAN LEMBAGA FILANTROPI ISLAM DI INDONESIA

Islamic Philanthropic Institutions must report the results of managing zakat, infaq, and alms to gain the trust of the community so that the potential for zakat, infaq, and alms collected is much greater because of the community's trust in these institutions. Therefore this study aims to determine the extent of the level of accountability in the financial transparency of the Islamic Philanthropic Institution in Indonesia as seen based on website data. This type of research is a descriptive study with a quantitative approach. The population in this study were 24 National Islamic Philanthropic Institutions that already have a Registered Certificate (SKT). Determination of the number of samples using the census method. The results of this study state that in terms of accessibility, the national Islamic philanthropy website is very accountable, meaning that the majority of Islamic Philanthropy has a website so that people can access information on Islamic Philanthropy financial statements and in terms of availability of financial reports, there are national Islamic philanthropic websites that are sufficiently accountable, are the statement of financial position and statement of changes in funds and some are less accountable, are statement of changes in managed assets and cash flow statement and there are those that are very less accountable, is notes to financial statements.

Transparansi Pelaporan Keuangan: Apakah Berdampak terhadap Penghindaran Pajak dan Nilai Perusahaan

This purpose of this study is to examine the effect of transparency on tax avoidance, the effect of tax avoidance on firm value, and the effect of transparency on relationship between tax avoidance on firm value. The sample of this study consists of 66 manufacture companies during the period of 2010-2014, with 330 total observation. The results showed that company transparency with a proxy accrual discretion and audit quality would reduce tax avoidance. It means the higher the company's transparency, the lower the tax avoidance. The results showed that tax avoidance did not affect firm value. It probably due to tax avoidance that can be interpreted as negative, positive, or neutral information by investors. The results showed that corporate transparency did not affect the relationship between tax avoidance and firm value. This result shows that investors have not seen corporate transparency as a positive signal for the valuation of company shares. The contribution of this research is to use a comprehensive proxy in measuring financial transparency, namely earnings quality, audit quality, and stock trading volume. This research implies that financial transparency or disclosure of corporate financial information is not proven to be used by investors in determining investment