International Journal of Finance, Economics and Business
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The Impact of Financial Accounting Standard Implementation and Internal Control Structure on Financial Report Quality and Annual Member Meetings
Get PDFCooperatives are proven to be able to make an important contribution to economic development which can improve a community\u27s economy in terms of income increase. The purpose of this study is to examine the effect of Financial Accounting Standards for Entities Without Public Accountability (FAS-EWPA) implementation and internal control structure on cooperatives’ financial report quality and annual member meetings in West Aceh regency, Aceh Province, Indonesia. The research uses a quantitative approach with census methods and a causality study. Unit of analysis is a cooperative employee in West Aceh regency, consisting of 69 cooperatives with the respondent being the administrator and head of the supervisory body. Data was collected by distributing questionnaires to 139 selected respondents. The number of questions consists of 46 items for all the chosen variables. The results of multiple linear regression analysis showed that FAS-EWPA implementation and internal control structure had a significant simultaneous effect and positive significant partial effect on financial report quality and annual member meetings. Based on these findings, it is hoped that cooperatives in the West Aceh regency can improve the implementation of FAS-EWPA and their respective internal controls so that the quality of cooperatives’ financial reporting can keep improving
Determination of Farmer’s Welfare and Its Impact on the Economy of the Livestock Sub Sector in Aceh Province, Indonesia
Get PDFThis study analyzes the effect given by the implementation of the SIKOMANDAN program policy, inflation, and investment on the economic growth rate of Aceh Province in the livestock sub-sector directly or indirectly through the welfare level of farmers in the livestock sub-sector. This study uses time series data consisting of quarterly data for the 2012-2021 research period in Aceh Province. The results of the research conducted by the SIKOMANDAN program have a direct significant effect on the welfare level of farmers in the livestock sub-sector. These findings indicated that the SIKOMANDAN program can be felt optimally by farmers in the livestock sub-sector in Aceh Province. Based on the results of the study, various appropriate policies are needed in the context of better economic development, so that they can be felt equally by all groups, especially farmers in the livestock sub-sector by optimizing existing programs such as seedling assistance, supervision of production stages, and so on
The Effect of Education and Health on Poverty Reduction in Aceh Province, Indonesia: Moderating Role of Special Autonomy Fund
Get PDFAceh is the highest poverty rate among other provinces on Sumatra Island, and this condition has been going on for 20 years (2002-2021). Poverty that lasts a long time can result in the inheritance of poverty to the next generation so that it can give rise to groups of people who are always poor, which bring various problems. To overcome the problem, the central government grants special autonomy funds expected to reduce poverty in Aceh Province by strengthening the education and health sectors. Many previous studies have examined education and health as determinants of poverty. However, there was still limited research using special autonomy funds as a moderating variable. Therefore, the authors are motivated to fill the gap in research related to special autonomy funds as a moderating variable on the effect of education and health on poverty in Aceh Province. This study aims to investigate the role of special autonomy funds in moderating education and health on poverty using panel data for 2010-2021 in 23 districts/cities in Aceh Province, Indonesia. Analysis using MRA concluded that education had no significant effect, while health negatively affected the poverty rate. Furthermore, special autonomy funds are significant in moderating education and health on poverty. So, to reduce poverty, special autonomy funds can focus more on the education and health sectors. It is recommended that the government still utilize special autonomy funds that focus on supporting both programs, increasing public education and health, since special autonomy funds are proven to strengthen the effect of those two sectors in poverty reductio
The Relationship between Non-Performing Loans and Size on Leverage in Indonesia Stock Exchange
Get PDFToday, the banking sector plays a vital role in achieving national goals for increasing the living standards of the community and supporting the running of the economy, considering its function as an intermediary institution, payment transaction, and transmission tool for monetary policy. Thus, this study seeks to examine the effect of Non-Performing Loan (NPL), Size (SIZE) on Leverage (LEV). Panel data regression is applied to achieve the proposed objective. The data collected from commercial bank companies listed on the Indonesia stock exchange (IDX) started from 2016 to 2019 with 43 banks. The result shows that NPL and SIZE positively and significantly affect LEV. In conclusion, this study has identified the relationship between Non-Performing Loans (NPL), Size (SIZE) and Leverage (LEV). Also, the studied variable indicated that NPL and SIZE significantly and positively affect LEV
Effect of Motivation, Leadership and Organizational Culture on Employee Performance during the COVID-19 Pandemic
Get PDFIn maintaining the employee performance during the Covid-19 pandemic in Batam, BPR Sejahtera Batam continues consistently a comfortable bank environment and participation of all employees in daily activities as well as customer service in keeping Government Health protocols Batam City, namely the Business Continuity Plan – Covid19 BPR Sejahtera. This study aims to examine the effect of motivation, leadership, organizational culture on employee performance. A total of 148 respondents have participated in this study. The data collected using survey questionnaire and analyzed by utilizing the Structural Equation Modelling – Analysis of Moment Structure (SEM-AMOS). The result found that motivation and leadership, have a positive and significant effect on job satisfaction. Also, motivation and leadership, have a positive and significant effect on employee job performance. In addition, organizational culture does not have a significant effect on employee performance. In conclusion, motivation, leadership, and organizational culture have a positive and significant effect on job satisfaction. Also, this study indicated that job satisfaction, Motivation and Leadership have a positive and significant effect on employee performance. Besides that, Organizational Culture does not have a significant effect on employee performance
Does Sharia Banking have the Capability to Increase Micro, Small and Medium Enterprises Financing?
Get PDFThe contribution of Micro, Small, and Medium Enterprises (MSMEs) has played an important role in GDP and employment growth in Indonesia in the last decades, but still, MSMEs have difficulties accessing bank loans. This study examines the effect of internal factors of Islamic banking performance ratio, financing to deposit ratio, capital adequacy ratio, non-performing financing of total financing, and non-performing financing for MSMEs on the development of MSMEs financing in Islamic Banking in Indonesia. It consists of three Islamic Financial Institutions; Islamic Commercial Banking, Islamic Business Unit Bank, and Islamic Rural Banking from January 2015 until December 2021 (monthly base), using secondary data with 252 observations. The regression model used in this research is Generalised Least Squares (GLS), using Panel Data and the random effect model approach. The results of this study showed that all independent variables, financing to deposit ratio, capital adequacy ratio, non-performing financing of total financing, and non-performing loans for MSMEs, have a significant effect on MSMEs’ financing growth. This study indicates that the contribution of the capital adequacy ratio has a significant positive effect on the growth of MSMEs financing. Also, the financing to deposit ratio and non-performing financing from total financing negatively affect MSMEs financing growth. Besides that, the non-performing financing for MSMEs relatively had no strong negative effect on MSMEs financing growth in sharia banking in Indonesia
Determining the Unemployment Rate in Indonesia during the COVID-19 Pandemic
Get PDFUnemployment is one of Indonesia\u27s main economic development problems during the COVID-19 pandemic. This study aims to determine the chances of a person becoming unemployed in Indonesia during the COVID-19 pandemic, which individual and household characteristics influence. The data were collected from National Labour Force Survey (SAKERNAS) in August 2020. The data were analysed using a logistic regression model. The result proved that there was a significant opportunity between individual characteristics, namely age, gender, household head status, marital status, education level, training, work experience, and household characteristics, namely the number of household members, against unemployment. While the location of the household is not significant because this research was only conducted in the city centre so that with the same characteristics of the city in each region, the labour force living in the city is less likely to become unemployed. The coefficient value showed that women are more likely to become unemployed. Thus, the government is expected to focus on providing facilities to increase the human capital of the young female workforce, such as creating job training programs and mastering information and technology, given the changes in the digital age
Can Sharia Finance Affect Indonesia’s Economic Growth?
Get PDFThis study determines the effect of sharia bank financing, sharia mutual funds, sharia shares and Sukuk on Indonesia\u27s economic growth in the long and short term and analyzes the balanced relationship between the independent variable and the dependent variable using the ARDL method. Stationarity testing using the Augmented Dickey-Fuller Stationary (ADF) approach, from March 2011 to September 2021. The results found that the long-term estimation of Sukuk has a positive and significant effect on economic growth while sharia bank financing, mutual funds and sharia stocks have no impact on economic growth. In the short term, the Sharia bank financing variable has a positive and significant impact on economic growth. Then, the results of the bound test estimate show that there is a short-term and long-term equilibrium relationship. Through the results of this study, it is hoped that it can be used as material for consideration by investors in making decisions to invest in the sharia financial market and to the government, it can be used as material for evaluating economic policies so that investment in sharia finance in Indonesia is growing
The Effect of Entrepreneurship Education and E-Commerce on Entrepreneurship Interest Moderated by Android-Based Accounting Information Systems
Get PDFHigher education today is not only required to produce graduates with high competence and easily accepted for work. But universities are also required to produce graduates who can create jobs by becoming entrepreneurs. Entrepreneurship education is expected to increase student interest in entrepreneurship. Another factor that can increase students\u27 interest in entrepreneurship is the existence of e-commerce. Many studies on entrepreneurship education and e-commerce to increase interest in entrepreneurship have been carried out, but the results are inconsistent. This study wanted to see to what extent Android application-based accounting information system variables could moderate the influence of entrepreneurship education and e-commerce on the entrepreneurial interest of Undip PSDKU Pekalongan Accounting Diploma students. The results of data processing using the smart pls application show that the variables of entrepreneurship education and e-commerce significantly affect student entrepreneurship interest. The variable of the accounting information system based on the android application negatively moderates the effect of the e-commerce variable on the interest in entrepreneurship. However, this variable does not moderate the effect of the entrepreneurship education variable on the interest in entrepreneurship
Bioeconomic Modelling in Sustainable Fisheries Management of Commercial Marine Fisheries in Kelantan, Malaysia
Get PDFBioeconomic modelling is an important issue in sustainable fisheries management of commercial marine fisheries in Kelantan, Malaysia. Previous studies focus on the impact of trawling on fisheries, tourism and the socio-environment, which overfishing is a direct threat to local fishing communities. In addition, bottom trawl fishing may affect fishing, environment and socio-economic management objectives. Moreover, fishing activities lead to changes in the structure of marine habitats and affect the diversity, composition, biomass and productivity of related biota. Finally, the previous research discussed on challenges of the fisheries industry in peninsular Malaysia. Studies focused on bioeconomic modelling in sustainable management of commercial marine fisheries in terms of fishing gear, climate changes, and anthropogenic disturbances are still limited. This study aims to investigate the sustainability of marine fish production and analyse the potential effect of climate changes and anthropogenic disturbances that affect fisheries activities. The theory and practice of the bioeconomic surplus production model by Gordon - Schafer (GS) are used to calculate the total biology and economic value. The result of the study indicated that trawl nets, anchovy purse seinses, climate changes and anthropogenic disturbances affect the sustainable management of commercial marine fisheries in Kelantan, Malaysia