Melalui kontribusinya terhadap PDB dan penciptaan lapangan kerja baru, UMKM memainkan peran penti... more Melalui kontribusinya terhadap PDB dan penciptaan lapangan kerja baru, UMKM memainkan peran penting dalam pertumbuhan ekonomi suatu negara. Pelaku UMKM dari kalangan akademisi, mahasiswa dan alumni perguruan tinggi, diharapkan dapat menjadi patron dalam upaya meningkatkan perekonomian negara. Namun, pada masa pandemi, pelaku UMKM dari kalangan akademisi mengalami penurunan kinerja. Hal ini disebabkan oleh aspek keuangan dan inovasi. Tujuan: Penelitian ini bertujuan untuk menguji secara empiris pengaruh literasi keuangan, inklusi keuangan, dan inovasi terhadap kinerja UMKM. Metode Penelitian: Penelitian dilakukan dengan menggunakan data primer dengan penyebaran kuesioner. Pengambilan sampel menggunakan teknik probability sampling. Sampel penelitian ini adalah pemilik UMKM di kalangan mahasiswa maupun alumni UMY. Adapun pengujian hipotesis dilakukan dengan software SmartPLS4. Hasil Penelitian: Berdasarkan hasil pengujian, diperoleh bahwa Literasi Keuangan dan Inovasi berpengaruh positif terhadap kinerja UMKM. Sedangkan Inklusi Keuangan tidak berpengaruh terhadap kinerja UMKM. Keaslian/Kebaruan Penelitian: Sampel penelitian adalah UMKM kalangan akademisi yang teridiri dari mahasiswa dan alumni UMY.
DOAJ (DOAJ: Directory of Open Access Journals), Feb 1, 2016
This research aims to know the relationship between intellectual capital components (human capita... more This research aims to know the relationship between intellectual capital components (human capital, structural capital, and customer capital) with company's performance and manufacture industry in Indonesia. This study examines 50 companies that listed in Indonesian Capital Market Directory from 2003 until 2007 the financial report that published every years. The result show that there is significant positive relations amng intellectual capital with company's performance. But the result not support relationship between intellectual capital with future company's performance and future company's performance with rate of growth of intellectual capital (ROGIC).
DOAJ (DOAJ: Directory of Open Access Journals), Feb 1, 2016
The research was conducted to identify the social information disclosure on the companies listed ... more The research was conducted to identify the social information disclosure on the companies listed in the Indonesian Stock Exchange at 2003-2007 and to analyze the effect of the companies characteristics toward firm value and the social information disclosure as the intervening variable. The companies characteristics consisting of the percentage of management ownership, leverage, company size, industry type and profitability were used as exogenuous variable and the social information disclosure all at once used as intervening variable. The endogenuous variable in this research were the firm value. The social information disclosure has focused on the voluntary disclosure. The voluntary disclosure on this research applied the annual reports which were measured by 32 items, while the procedures used were adopted from Glouter in Utomo (2000) and Rika and Islahuddin (2008). The statistical method used in this research was path analysis. This research used 267 sample companies non-financial sector listed and registered in the Indonesian Stock Exchange in 2003-2007. The result of this research showed that the industry types have significant effect toward the social information disclosure, the percentage of management ownership have significant effect toward the firm value and the industry types have significant effects toward the firm value.
Innovation-based diversification strategies and the survival of emerging economy village-owned enterprises (VOEs) in the COVID-19 recession
Journal of Entrepreneurship in Emerging Economies
Purpose The global recession caused by the COVID-19 pandemic has led to the closure of thousands ... more Purpose The global recession caused by the COVID-19 pandemic has led to the closure of thousands of village-owned enterprises (VOEs), which are community-managed enterprises that operate in the hostile rural areas in emerging economies. Thus, considering that a Schumpeterian view of economic downturn sees recessions as times where old products/services decline while new products/services emerge, this paper aims to explore the specific innovation-based diversification strategies that matter for the survival of emerging economy VOEs in recession periods to develop new theoretical insights. Design/methodology/approach The study is based on multiple-case studies of 13 leading VOEs operating in the rural areas of Java Island in Indonesia, an emerging economy. The data was analysed using within-case and cross-case analyses. Findings Overall, a number of major novel findings have emerged from the analysis, based on which the authors developed several new propositions. First, from the persp...
The Institutional Context Changes of Village- Owned Enterprises in Indonesia Towards the Implementation of Participative Governance and Social Enterprise Business Models
Asia-Pacific Management Accounting Journal
This research explains how Village-owned Enterprise (VOE) in Indonesia underwent institutional ch... more This research explains how Village-owned Enterprise (VOE) in Indonesia underwent institutional changes as a response to the institutional context changes and local village responses. The objective of this research was to provide evidence if any village has the capacity to interpret and formulate responses to institutional context changes. A detailed case study of VOE Panggung Lestari in Panggungharjo Village, Yogyakarta, Indonesia was documented by interviewing local leader and key actors in the process of VOE establishment and development. In depth interview with the key person in the Ministry of Village was done to understand the context and issues regarding the institutional context changes in VOE. This research provides a conceptual framework to demonstrate how institutional context changes of regulations, social, market failure and culture might trigger the Panggungharjo Village to provide local solutions to the waste problem by implementing the social enterprise business model...
This study aims to examine the influence of Intellectual Capital as measured by iB-VAIC (Islamic ... more This study aims to examine the influence of Intellectual Capital as measured by iB-VAIC (Islamic Banking VAIC) in sharia banking in Indonesia to financial performance as measured by CAMELS perspective. The population of this research is Sharia Banking located in Indonesia and already registered with Indonesian Banking and Indonesia Financial Services Authority (OJK). The research criteria from the sample data used in this research is the Sharia Commercial Bank in Indonesia from 2008 to 2016. The method of data collection in this research are documentation and observation on the annual report of Sharia Commercial Bank. The data processed by using SPSS program version 24.0 by doing simple linear regression approach.
Purpose: This study reveals the condition of MSMEs in the Sleman Regency area and how efforts mus... more Purpose: This study reveals the condition of MSMEs in the Sleman Regency area and how efforts must be made so that MSMEs are promoted. Research methodology: Qualitative approach with interviews and focus group discussions. Results: Based on the studies conducted, it is shown that the journey of MSMEs to advance to class is not an easy thing. At the pilot stage, SMEs must pass through what is called the "valley of death". The next stage of development is a period of growing; and advancement, where each stage of each MSME is different. For MSMEs to move up a class, a strategy is needed with a focus on efforts to increase sales turnover. Limitations: Although the instrument has been designed to be generally accepted, due to time constraints and data availability, it is possible that there may still be sectoral bias, especially for sectors outside trade, services, and manufacturing. Contribution: This study is expected to help contribute to the stages of development of MSMEs i...
Skeptisisme personal dan situasional terhadap keputusan audit: sebuah studi eksperimen
The study aims to examine the influence of personal and situational scepticism on audit judgement... more The study aims to examine the influence of personal and situational scepticism on audit judgement. Situational scepticism can be presented by audit experience from previous years (Client-Specific Experience). The study uses an experiment 2x3 factorial design between subjects with divides personal scepticism into high and low, and case of situational scepticism about audit experience from previous years into positive, neutral and negative. The subject of experiment are 84 undergraduate accounting department students who have learned the course of auditing. ANOVA is applied as a tool to attempt the hypotheses. The result reveals that audit judgement made by auditor is influenced by their experience with client from previous years.
Analisis Hubungan Antara Belanja Modal, Pendapatan Asli Daerah, Kemandirian Daerah Dan Pertumbuhan Ekonomi Daerah (Studi Pada Kabupaten Dan Kota Se Jawa-Bali)
Effective fiscal decentralization carried out since 10 years ago, one side gives greater authorit... more Effective fiscal decentralization carried out since 10 years ago, one side gives greater authority in managing the area, but on the other side raises new problems. This is because the level of fiscal readiness of different areas. Increased authority possessed by local governments is expected to increase the independence of the region by maximizing the potentials in order to stimulate economic growth. This study aims to test how much capital expenditure and regional own revenue affect regional sufficiency and economic growth. This research obtained the result that capital expenditures did not significantly affect the regional sufficiency, while regional own revenue has a positive and significant impact on regional sufficiency. This research also obtains the results that capital expenditure, regional own revenue, and regional sufficiency did not significantly influence economic growth.
Analisis Hubungan Antara Belanja Modal, Pendapatan Asli Daerah, Kemandirian Daerah Dan Pertumbuhan Ekonomi Daerah
Effective fiscal decentralization carried out since 10 years ago, one side gives greater authorit... more Effective fiscal decentralization carried out since 10 years ago, one side gives greater authority in managing the area, but on the other side raises new problems. This is because the level of fiscal readiness of different areas. Increased authority possessed by local governments is expected to increase the independence of the region by maximizing the potentials in order to stimulate economic growth. This study aims to test how much capital expenditure and regional own revenue affect regional sufficiency and economic growth. This research obtained the result that capital expenditures did not significantly affect the regional sufficiency, while regional own revenue has a positive and significant impact on regional sufficiency. This research also obtains the results that capital expenditure, regional own revenue, and regional sufficiency did not significantly influence economic growth.
Social enterprise is not immune from fraud. As social enterprise is growing, there are some risks... more Social enterprise is not immune from fraud. As social enterprise is growing, there are some risks of fraud occurrance. Therefore, the purpose of this paper are to discuss types of frauds risks in Indonesian social enterprise and the effective ways to prevent it. This study used case study in one of social enterprise in Indonesia, that is at Panggungharjo, Indonesia. Panggungharjo has Village-owned Enterprise that manage waste management as its social business. The finding of this study indicates that there are three types of fraud occurred in Indonesian social enterprise. These types of fraud could be prevented by engaging community in decision making and monitoring process which are known as participative social governance. This study argue that participative social governence is more effective in fraud prevention rather than external audit and monitoring. The study will be useful for scholars, policy makers and regulators who are interested in Indonesian social enterprise.
Pengaruh Karakteristik Perusahaan Terhadap Nilai Perusahaan Dan Pengungkapan Informasi Sosial Sebagai Variabel Intervening
The research was conducted to identify the social information disclosure on the companies listed ... more The research was conducted to identify the social information disclosure on the companies listed in the Indonesian Stock Exchange at 2003-2007 and to analyze the effect of the companies characteristics toward firm value and the social information disclosure as the intervening variable. The companies characteristics consisting of the percentage of management ownership, leverage, company size, industry type and profitability were used as exogenuous variable and the social information disclosure all at once used as intervening variable. The endogenuous variable in this research were the firm value. The social information disclosure has focused on the voluntary disclosure. The voluntary disclosure on this research applied the annual reports which were measured by 32 items, while the procedures used were adopted from Glouter in Utomo (2000) and Rika and Islahuddin (2008). The statistical method used in this research was path analysis. This research used 267 sample companies non-financial...
Implementasi Experential Learning & Placement Center Untuk Meningkatkan Keterserapan Lulusan Akuntansi
Educational unemployment is a big issue in Indonesia. Unemployment in 2014 is 5.94% and surprisin... more Educational unemployment is a big issue in Indonesia. Unemployment in 2014 is 5.94% and surprisingly among them around 41.8% is educated. The distribution of educated unemployment are higher education graduates 12.78%, high school graduates 11.9%, vocational high school graduates 11.87%, junior high school graduates 7.45%, and elementary school graduates 3.81%. This fact was well known and considered by education institution and government. There were a lot of initiatives already taken such as link-and-match concept during Soeharto era, competency based curriculum and recently is national qualification framework standard (SKKNI). Those initiatives aimed to narrow down the gap between industry and education sector. However the result of those initiatives is still limited. This paper argue that we should follow the India example on how to train the nearly graduate to prepare entering working environment. Based on the evidence in the field, the difficulty of graduates to enter the work...
This study aims to analyze the acceptance of public service agency (BLUD) accounting information ... more This study aims to analyze the acceptance of public service agency (BLUD) accounting information system at BLUD health center in Boyolali, Center Java. TAM model is used in this study with behavioral theory perspective that used to for examine information technology adopted process. The samples used in this research is accounting and financial staffs at BLUD health center in Java that using BLUD accounting information system that developed by PT. Syncore Indonesia. Data obtained from questionnaires distributed be procesed using partial least square (PLS).The result of this research indicated 8 of 11 hipotheses are accepted. Where the result of this research showed relationship between users abilities and skills (UAS) toward percieved ease of use (PEOU), accounting information system (SIA) toward percieved usefulness (PU), percieved ease of use (PEOU) toward percieved usefulness (PU), percieved ease of use (PEOU) and percieved usefulness (PU) toward attitude toward using (ATU), perci...
Penelitian ini bertujuan untuk menginvestigasi dinamika permasalahan yang terjadi dalam pengelola... more Penelitian ini bertujuan untuk menginvestigasi dinamika permasalahan yang terjadi dalam pengelolaan dan tata kelola pemerintahan desa. Desa Dlingo dipilih sebagai obyek penelitian dikarenakan desa ini sudah menerima dana desa dan menghadapi berbagai permasalahan yang cukup kompleks dalam pengelolaan dan tata kelola pemerintah desanya, tetapi mampu untuk mengatasi berbagai permasalahan yang muncul tersebut. Pendekatan yang digunakan adalah investigatif dengan melibatkan informan penelitian dari aparatur desa, praktisi dan akademisi. Metode perolehan data adalah dengan teknik wawancara, dokmentasi dan observasi. Dari hasil studi ditemukan bahwa permasalahan yang terjadi dalam pelaksanaan pemerintahan desa dapat dibagi menjadi tiga sub utama, yakni meliputi: (1) masalah perumusan rencana strategis, (2) masalah pelaporan keuangan dan kinerja, dan (3) masalah pencapaian kinerja desa. Dalam rangka menyikapi permasalahan yang terjadi, Pemdes Dlingo melakukan sinergi dengan Pemkab, Pemprov, dan fihak universitas, serta melakukan pendekatan persuasive untuk merubah pola pikir masyarakat agar lebih mandiri.
This study aims to examine the acceptance of Core Banking System (CBS) which is mandatory use sof... more This study aims to examine the acceptance of Core Banking System (CBS) which is mandatory use software. The objects of this research are teller, customer service, and back office Branch of Bank BPD DIY Wonosari. Data were measured using Likert scale in five range value. A number of 49 data were analyzed using Partial Least Square (PLS). The results showed that ease of use had no positive effect on symbolic adoption; attitudes toward usage and perceived conformance has a positive effect on symbolic adoption, ease of use and perceived compatibility has no effect on attitudes towards usage. Usability, satisfaction and compatibility that are felt to positively affect attitude toward usage. In the information technology model that is mandatory use, it is important to note the symbolic adoption of information technology therefore the performance of the user (employee/employee) can remain good. In particular for banking institutions that using CBS, it is important to improve the use of CBS...
The sample selection was conducted by using purposive sampling method. The data collection method... more The sample selection was conducted by using purposive sampling method. The data collection method was performed by using questionnaire distributed directly to the auditors. There were 140 questionaries distributed but only 76 questionnaires can be processed. Data analysis used a multiple linear regression method. The result of this study shows that knowledge, experience, and professionalism of the auditors have a positive significant effect on thet audit judgment of the auditors, whereas obedience pressure have a significant negative influence for the audit judgment of the auditors. Only the task complexity has not significant effect on the audit judgment taken by auditors.
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