Suchergebnisse

This study aims to examine and prove the influence of income levels, zakat literacy, and educational background on compliance with Zakat payments at the National Zakat Agency of Yogyakarta (BAZNAS DIY). This study uses a quantitative employing inferential statistical analysis (correlation). The collected data was processed with inferential Statistical analysis (correlation), the analyzed data obtained with Structural Equation Modeling (SEM) and Partial Least Square (PLS) through the SMART-PLS version 4.0 software. Data was collected through questionnaires with predetermined respondent criteria. The number of samples successfully obtained and processed was 250 respondents. The findings reveal that income level, zakat literacy, and educational background all have a significant and positive effect on muzakki compliance in paying zakat through BAZNAS DIY. Therefore, BAZNAS DIY and related institutions can enhance education programs and zakat literacy campaigns to increase public awareness and understanding of Zakat's importance and paying zakat. Furthermore, BAZNAS DIY can consider more effective strategies to target high-income groups and increase the number of muzakki. Additionally, good education can increase awareness and compliancezwith zakat obligations. Thus, zakat institutions should collaborate with educational institutions to include zakat material in the education curriculum.

This research aims to determine the influence of pressure, opportunity, rationalization, capability, arrogance, and collusion on village fund fraud with morality as a moderating variable in the village government of Sampang Regency. The subjects of this research were village government officials, including the villagehead, village secretary, and head of financial affairs, who had served or were currently serving for at least two years, employing a purposive sampling technique. In this research, the primary survey research method was used by distributing 216 questionnaires to 72 villages in Sampang Regency. A total of 180 questionnaires were returned and can be processed utilizing SmartPLS software version 4.0.9.8. The results of this research unveiled that capability and arrogance positively influenced village fund fraud, and morality could weaken the positive influence of opportunity and arrogance on village fund fraud.

This study aims to examine the effect of Research and Development (R&D) expenditure on firm value with forward-looking disclosure as a moderating variable. This study used a sample of 124 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019 2022. Data analysis used panel data regression. The results showed that R&D expenditure has a positive effect on firm value. However, this study found that forward-looking disclosure does not moderate the relationship between R&D expenditure and firm value.

This research aims to scrutinize the effect of felt accountability on managerial performance with organizational commitment and work motivation as moderating variables. This test employed managerial performance as the dependent variable, organizational commitment and work motivation as moderating variables, and felt accountability as the independent variable. The samples used were from the medical managers of community health centers in Pemalang Regency. While the type of data used in this research was primary data, the sampling method utilized was purposive sampling. After performing the questionnaire distribution process, a sample of 53 respondents was obtained. Hypothesis testing in this study was conducted using Structural Equation Modeling (SEM) analysis based on Partial Least Squares (PLS) utilizing the SmartPLS application version 4.0.9.5. The research findings revealed that felt accountability exerted a positive and significant effect on managerial performance. Organizational commitment strengthened the influence of felt accountability on managerial performance. In comparison, work motivation did not moderate the effect of felt accountability on managerial performance.

This research aims to examine and obtain empirical evidence of the influence of the quality of accounting information systems on financial and non-financial performance in village government Wonosobo Regency. This research uses a strewardship theory approach as well as the thfeaeory from DeLone and McLean which is widely used to examine the process of adopting information technology. The sample used in this research is village government officials who understand the accounting information system and act as financial executors and technical executors. Data obtained from distributing Data obtained from distributing questionnaires were processed using Patrial Least Square (PLS). The results of this study indicate that the entire hypothesis is supported and accepted. The results of the study show that the quality of accounting information systems on financial performance, the quality of accounting information systems on non-financial performance, the quality of accounting information systems on accountability, accountability for financial performance, accountability for non-financial performance, the quality of accounting information systems on financial performance through accountability, and the quality of accounting information systems on non-financial performance through accountability has a significant positive relationship.

This research aims to examine the influence of foreign ownership on integrated reporting disclosure with audit committee expertise acting as a moderating variable. The population in this study was companies listed on the Indonesia Stock Exchange in 2022. The sample was selected using a purposive sampling technique with several criteria, and it resulted in 428 companies. Data processing was then carried out utilizing SPSS and through multiple regression tests. According to the analysis and testing carried out, the result obtained exhibited that foreign ownership, audit committee expertise, profitability, and firm size exerted no influence on integrated disclosure. The test results using the moderating variable, i.e., the audit committee expertise, revealed that reporting foreign ownership moderated by the audit committee expertise did not affect integrated reporting disclosure.

To ensure survival during the digital technologies' transformation, an organization must pay attention to ethics implemented in the organization and its employees. Ethics supports transparency in financial and sustainability reporting, ensuring that information provided to stakeholders is accurate and honest. This study focuses on the determinants of ethical judgements in local government agencies. This study aims to examine the influence of educational qualification, current position, corporate ethical values, moral idealism, and moral relativism towards ethical judgments of the head and staff of accounting/finance division at local government agencies in South Sumatera. The subjects of this study are the head and staff of accounting/finance division at local government agencies in some regencies in South Sumatera. The samples consist of 100 respondents, selected using a purposive sampling method. The primary data were obtained by distributing questionnaires directly to the respondents. The data analysis used is Partial Least Square using SmartPLS version 3 as an analysis tool. The results of this study indicate that educational qualification and current position does not have significant influence towards ethical judgments. Meanwhile, corporate ethical values, moral idealism, and moral relativism have a positive influence towards ethical judgments.

This study examines the effect of internal control, organizational commitment, and rule compliance on accounting fraud tendencies. The sample used is the Local Government Organization (OPD) employees of Musi Rawas Regency using purposive sampling techniques. With respondent criteria, Commitment Officers, Financial Administration Officers, Expenditure/Revenue Treasurers (for OPDs where there is a revenue treasurer), Assistant Treasurers, and Finance Staff at Local Government Organizations. This study used primary data, namely in the form of responses from respondents obtained through the distribution of questionnaires. This research tested the relationship between variables quantitatively with Partial Least Squares-Structural Equation Modeling (PLS-SEM) using the SmartPLS v.4. The research results show that internal control does not affect accounting fraud tendencies. At the same time, organizational commitment and rule compliance have a negative effect on accounting fraud tendencies.

This study aims to examine the moderating roles of firm size on the maximization of firm value with corporate social responsibility disclosure and good corporate governance in the energy sector companies. The population of this study consisted of energy sector companies listed on the Indonesia Stock Exchange from 2019 to 2023. The sampling method employed was purposive sampling by curating samples from the population that met predetermined criteria. The sample used in this study amounted to 80, with details of 16 companies meeting the criteria over the 5-year research period. The analysis techniques in this study were descriptive analysis and quantitative analysis (classical assumption test, moderation regression analysis, and hypothesis testing) utilizing STATA version 17. The results of this study uncovered that the implementation of good corporate governance exerted a positive and significant effect on the creation of firm value, and firm size could moderate the relationship between good corporate governance and firm value. Additionally, the relationships between corporate social responsibility disclosure and firm value, moderated by firm size, did not exhibit significant relationships.

This research aims to explore the factors that support the success of the 2022 ISDP MSME mentoring program, as well as efforts by the management of the 2022 ISDP MSME mentoring program to maintain the performance of MSMEs during and after the mentoring ends. The research method used is qualitative descriptive research to explore the factors that influencethe success of mentoring MSMEs. Data was obtained using interviews, observation, and documentation methods. Data analysis was carried out in four stages: relevance analysis, content analysis, correlation analysis, and triangulation. Informants were selected using purposive sampling and snowballing methods. Informants consisted of ISDP program managers and MSME mentoring participants. The research results show that the factors supporting the success of the "ISDP" MSME mentoring program consist of 4 factors: mentoring material that suits the needs of MSMEs, availability of mentoring funds or capital, routine monthly business assistance, and sustainability of MSME businesses. Apart from that, it was also found that efforts were made by the ISDP program to maintain the performance of MSMEs, namely by carrying out time management, building ukhuwah, and mapping participants.

The purpose of this research is to examine the impact of village accounting implementation, leadership, and village government innovation on the economic uplift of villages in Bulukumba Regency, South Sulawesi. This research was carried out on the village governmental structures in the province of South Sulawesi, specifically, Bulukumba Regency. The data were obtained through the administration of a questionnaire survey through purposive sampling and analyzed through multiple regression analysis with IBM SPSS Statistics 22 software. The study also established that leadership and village government innovation has a strong positive influence on the economic benefits of the village communities. However, the implementation of village accounting does not substantially impact on economic enfranchisement of village communities. Therefore, by examining the impact of village accounting implementation, leadership, and village government innovation on the economic empowerment of village communities, it is believed that the village government can use this research as a reference or measurement regarding the factors influencing the economic empower of village communities toward the village government.

This study aims to empirically analyze the effect of business capital, innovation, financial literacy, and government support on the sustainability of MSMEs post the COVID-19 pandemic. The sample in this study was 104 respondents, namely MSME players spread across Cilacap Regency. The method used in this research is purposive sampling. This study uses Contingency Theory by deriving four hypotheses which are tested using the SEM-PLS analysis tool through the SmartPLS v.4.0 application. The results of this study indicate that business capital has a positive effect on the sustainability of MSMEs, innovation has a positive effect on the sustainability of MSMEs, financial literacy has no positive effect on the sustainability of MSMEs, and government support has a positive effect on the sustainability of MSMEs.

This research aims to measure the level of success in implementing SAKTI in the Work Unit Office which is one of the vertical units of the Directorate General of Treasury, Ministry of Finance. The procedure is carried out by analysing the factors that influence the success of information system implementation based on TAM theory and referring to the [1] information system success model. The type of data in this research is primary data using a questionnaire method. The subjects of this research are implementing employees who use the SAKTI application in the Special Region of Yogyakarta Province. The sampling method in this research used a purposive sampling technique. This research derived four hypothesis which were tested using the SEM-PLS analysis tool via the smartPLS v4.0 application. The results of this research show that information quality and service quality have a positive effect on user satisfaction, while system quality has no effect on user satisfaction. Then user satisfaction has a positive effect on net benefits.

The use of technology in business can affect the company's performance to survive in the long term. This study aims to determine the influence of Financial Technology and Financial Knowledge on the performance of MSMEs. Financial technology is measured using two proxies, namely automatization and alternative payment methods (APMs). This study uses primary data based on questionnaires distributed to MSME managers and owners in Kebumen District, Central Java, Indonesia using the purposive sampling method. Hypothesis testing uses SEM-PLS analysis with the SmartPLS application version 4.0. The statistical results show that APMs and financial knowledge have a positive effect on the performance, while automation have no effect on the performance of MSMEs. The results of this study are expected to encourage MSME management to improve their capabilities related to financial technology and financial knowledge to support business sustainability.

This research examines the influence of Independent Commissioners, Managerial Ownership, Audit Committees, and Profitability on the disclosure of Sustainable Development Goals (SDGs) in manufacturing companies in Indonesia. This secondary research uses quantitative data on 84 manufacturing companies that report sustainability reports from 2020 to 2022, with a total sample of 252. Independent commissioners are proxied by the ratio of the number of independent commissioners to total commissioners, managerial ownership is measured using the managerial ownership ratio, audit committees are measured using the number of audit committees, profitability is measured using return on assets, and SDGs disclosure is measured using the number of SDGs objectives. SPSS was used for hypothesis testing in this research. The results show that independent commissioners, managerial ownership, audit committees, and profitability have an impact on SDG disclosure.