Fintech Based Peer-too-peer (P2P) Lending : A Perspective of MSMEs In the New Normal Era of Pandemic Covid-19

The purpose of this research is to find out the role of Fintech Peer to Peer (P2P) lending based on the perception in the new normal era of Covid-19 as a financial inclusion for the recovery of the MSME financial sector. The population of this research is MSMEs in Central Java and East Java Provinces. The survey method was carried out by collecting data using a questionnaire as a data collection tool. In addition, researchers also use purposive sampling method to determine the sample. The analysis hypothesis is used the outer model and EViews 10 for the evaluation of the inner model. The results of this study are that peer to peer lending together has a significant effect on the interests of MSME actors in East Java in The New Normal Era of the Covid-19, this is also supported by the Adjevtive R value which shows the number 87%.

INTERACTION EFFECT OF SUSTAINABILITY REPORTING AND ENTERPRISE RISK MANAGEMENT ON BUSINESS PERFORMANCE

This study provides empirical evidence of the interaction of sustainability reporting and Enterprise risk management on business performance. A number of previous literature has found a significant positive effect of ERM implementation on overall business performance, however, the number of studies investigating the interaction of sustainability reporting and ERM is still limited. We build this research model based on modern portfolio theory and stakeholder theory. Data testing was carried out using the moderation regression method in examining the three variable relationships above. The results showed that there was a significant positive effect of ERM on business performance as measured using EVA. Meanwhile, sustainability reporting, although able to strengthen the coefficient of determination relationship between ERM and EVA, does not have a significant moderating effect on the relationship between the two variables.

PENGARUH CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS DAN RISIKO SISTEMATIS TERHADAP NILAI PERUSAHAAN

Tujuan utama dari penelitian ini adalah untuk menganalisis nilai perusahaan dari perspektif non-keuangan, keuangan dan makro ekonomi yang diproksikan dengan corporate social responsibility, profitabilitas dan risiko sistematis. Data penelitian berasal dari sampel akhir atas 10 perusahaan di Indonesia, 7 perusahaan Malaysia, dan 11 perusahaan Singapura yang terdaftar dalam database Global Reporting Initiative (GRI) dan juga bursa efek di masing – masing negara selama tahun 2015-2017. Hasil penelitian menunjukkan bahwa hanya profitabilitas yang memiliki pengaruh signifikan positif terhadap nilai perusahaan, sedangkan corporate social responsibility dan risiko sistematis tidak memiliki pengaruh. Selain itu hasil uji Kruskal – Wallis menunjukkan bahwa tidak terdapat perbedaan signifikan corporate social responsibility, profitabilitas dan risiko sistematis di negara Indonesia, Malaysia, dan Singapura.

PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, KOMUNIKASI, DAN SARANA PRASARANA TERHADAP KESIAPAN PEMERINTAH DAERAH DALAM PENERAPAN “PP NOMOR 12 TAHUN 2019”

This study aims to determine the effect of the competence of human resources, communication and infrastructure on the readiness of local governments in implementing “PP No. 12 of 2019” in the local government of Rokan Hulu district. The population and sample in this study amounted to 45 OPD or 180 respondents. Sampling technique used in this study is saturated sampling, and the data analysis method used is multiple regression analysis using SPSS version 26. The results of this study indicate that the competence of human resources, communication and infrastructure has a significant effect on the readiness of local governments in implementing Government Regulation “No. 12 of 2019”.

FAKTOR MOTIVASI DAN INDIKATOR EKONOMI DALAM UJI KELAYAKAN JUSTICE COLLABORATOR

The purpose of this observation is to find the indicator of a person will meet the offering of being a justice collaborator. The population of this observation are the cases of person who is being suspected or accused by Komisi Pemberantasan Korupsi (KPK) commiting corruption in Indonesia. Participants for this study were sampled using the random sampling cases in observation, theory and the rules of law. Datas amd informations that were used for this observation were obtained through secondary data from cases in KPK’s website and the result of the previous research in motivation.Observation’s result indicates that age, education, experience, salary, job title and spiritual capital drive someone to be motivated. These factors do not act separately, but they are a part of mutually connected network of specific relations. Employee level of motivation and employee performance can be influenced by means of their detailed knowledge, esperience, maturity of thought and spiritual aspect.Economic indicators that was represented by the value of loss, value of gratification and the punishment charge can be considered in valuing somenone feasible become a justice collaborator. The final results of this observation are factors that affect motivation and economic indicators in court session might be used in measuring that someone would become a justice collaborator.

Penerapan Best Practice Pengendalian pada Siklus Pengeluaran Pemerintah

This study analyzes the implementation of control policies and procedures in the government expenditure cycle, particularly at the central government, starting from control at the phase of commitment, goods/services received, before payment and at the time of payment. The research was conducted by analyzing the content of the regulations in the implementation of state budget expenditures.The results show that the implementation of controls in the government expenditure cycle has been fulfilled according to international practice. The application of this control is important for financial managers to ensure that the budget execution process is carried out properly.

FILANTROPI SEBAGAI PREDIKTOR NILAI PERUSAHAAN MELALUI KINERJA KEUANGAN

This research demonstrates that philanthropic activity is a predictor of firm value through financial performance. The population used is all non-financial companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2018 period. The number of samples is 101 companies each year, which were selected by purposive sampling method. The results of this study indicate that philanthropy has a significant effect on financial performance but not significant on firm value. However, another finding reveals that financial performance has a significant effect on firm value. Based on Sobel's test results, it shows that financial performance mediates the effect of philanthropy on firm value.

ECO-BASED REASONED ACTION MODEL: THE ROLE OF MANAGEMENT CONTROL SYSTEM

This paper aims to enrich Fishbein and Azjen’s Theory of Reasoned Action in predicting the emergence of green behavior by adding institutional-based control system to maintain green intention’s stability. Intention’s stability is a crucial construct in realizing green behavior, though, it is affected by several instances such as: resources availability, individual capabilities, new information, and cooperation and commitment of individuals. For that reason, it is plausible to argue that the existence of institutional-based control directing green behavior, such as eco-based management control systems, namely levers of eco-control, can maintain and augment one’s intention to pursue green behavior. Thus, the paper contributes in enriching the knowledge of the emergence and persistence of green behavior in organizations.

PENGALAMAN, KOMPLEKSITAS TUGAS DAN SELF EFFICACY SEBAGAI DETERMINAN SKEPTISISME PROFESIONAL UNTUK MEMBENTUK AUDIT JUDGMENT

This study aims to analyze the influence of Experience, Task Complexity, and Self Efficacy on audit judgment through Professional Skepticism as an intervening variable. The population in this study is a Public Accounting Firm in Indonesia, which is listed on the Indonesian Public Accounting Firm Directory 2018. The sample in this study was 14 Public Accounting Firm in Sulawesi and using purposive sampling method. Sources of data in this study are primary data collected through questionnaires. This study use multiple linear regression analysis and path analysis.The results showed that experience has a negative and not significant on professional skepticism, task complexity has a negative and significant on professional skepticism, self efficacy has a positive and significant on professional skepticism. Experience, self efficacy, and professional skepticism has a positive and significant on audit judgment. Task complexity has a negative and significant on audit judgment. Professional skepticism can not mediate the relationship between experience on audit judgment. Professional skepticism may mediate the task complexity and self efficacy on audit judgment.

Penerapan PSAK 72 terkait Pendapatan dari Kontrak dengan Pelanggan pada PT Telekomunikasi Indonesia Tbk

This study aims to review the application of PSAK 72 regarding Revenue from Contracts with Customers at PT Telkom Tbk. This study employs qualitative methods with a literature study approach, content analysis, and interviews. Interviews were conducted with two informants consisting of academic and PT Telkom internal party. It was conducted in May 2020. This study concluded that PSAK 72 (2017) by PT Telkom Tbk was effective since January 1, 2020, and is not an early application in Indonesia because, in 2018 and 2019, PT Telkom Tbk used PSAK 23 (2014). The implementation of IFRS 15 (2014) by PT Telkom Tbk since 2018 has not made the financial reports submitted to the IDX early-adopting PSAK 72 (2017). PT Telkom Tbk has made preparations related to the implementation of PSAK 72 (2017) since the end of 2016.