210 research outputs found
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Green leadership: Sustainability Accounting Catalyst towards Digital Business Development
Full text linkThis research was conducted with the aim of developing descriptively the concept of green leadership as a catalyst for sustainability accounting towards digital business development. This study uses a qualitative method, with a literature review design. The secondary data sources tested were only articles or journals indexed by Scopus Q1, Q2, Q3, Q4 and International Journals. This research was conducted because there is still a scarcity of research themes on green leadership and digital business economics, especially sustainability accounting in Indonesia. This research is a development of the concept of accounting economics, especially green leadership towards the sustainable development of digital business
ACCOUNTING INFORMATION SYSTEM (AIS): INTEGRATION OF ARTIFICIAL INTELLIGENCE AND MANAGEMENT IN FARM TOURISM KELOMPOK TANI ELOK MEKAR SARI
Full text linkArtificial Intelligence (AI) and management have many benefits and relevance that are very important to be applied in various entities both large, medium, to small including Eduwisata Kelompok Tani Elok Mekar Sari Surabaya. By implementing AI and management within entities, these organizations can harness the potential of technology to improve their performance, innovation, and competitiveness in an increasingly competitive market. The purpose of this study is to examine the impact of several factors, such as AI and management on the effectiveness of accounting systems in Lestari educational tours located in Surabaya. Researchers use a mix method, namely primary data and secondary data for data collection methods. The results of the analysis show that the effectiveness of accounting information systems is positively influenced by artificial intelligence and management. This is evidenced by the results of the F test, where the calculated F value (139.983) is greater than the table F value (3.940), with a significance level of 0.000 which is less than 0.05. In addition, a qualitative approach is also needed to understand the phenomena that occur in the field. Therefore, it can be concluded that artificial intelligence and management variables have a positive effect on the effectiveness of accounting information systems. The conclusions of this study are consistent with previous findings that have been done by other researchers in the past. The difference is that this study uses qualitative and quantitative approaches
Service Quality Service Quality, Entrepreneurship Orientation to Increase Marketing Performance Through Competitive Advantage as an Intervening Variable
No full textThe purpose of this research is to analyze and prove the influence of service quality and entrepreneurship orientation to competitive advantage and marketing performance and to analyze and prove the influence of competitive advantage to marketing performance of public market in East Java Province.
The object of this research is the whole market unit of public in East Java Province spread over 6 regencies and cities in East Java Province amounting to 335 units of public market. The unit of analysis in this research is a revitalized public market that is 67 public market in East Java Province. While the observation unit is a trader or tenant of public market stand in East Java Province. The number of public market traders in the market that has been revitalized today is 25,000. In this study, researchers measured the marketing performance of Public market in East Java Province based on the perception of the trader or tenant stand, so the measure of marketing performance is perceptual. The sample used is 190 merchants. The number is spread across 67 units of the public market in East Java Province. The model to be used in this research is the model of causality or relationship. To test the proposed hypothesis, the analysis technique uses SEM (Structural Equation Modeling), with AMOS statistic software.
The results of hypothesis testing: Service quality and entrepreneurship orientation significantly influence the competitive advantage of the market public in East Java Province. Service quality not significantly influence the marketing performance of public market in East Java Province, while the orientation of entrepreneurship has not significant effect on marketing performance of public market in East Java Province. Competitive advantage significantly influence the marketing performance of public market in East Java Provinc
The Effect of Audit Quality and Financial Performance on Audit Delay (Empirical Study on LQ45 Companies in 2021-2023)
Full text linkThe financial report is an information medium that is very useful for stakeholders. The financial statements owned by the company can be used for stakeholders to make decisions. Financial statements presented by companies must be audited because audited financial statements can increase the confidence of financial statement users. One of the important factors in financial statements is timeliness. Financial statements can be very useful if financial statements are presented on time, therefore the financial statements presented must be timely so that decision-making can also be taken appropriately. The purpose of this study is to see what factors can affect audit delays. Audit delay is the time difference between the closing date of the book and the date of signing the auditor's report. The sample in this study is companies with the LQ45 index, because LQ45 index companies are companies that have a healthy financial condition. Data will be taken from the Indonesia Stock Exchange website for 3 years. Data analysis will be carried out using SPSS by performing the Classical Assumption Test and the Multiple Linear Regression Test. The targeted output is journal publication in accredited national journals.
Keywords: Audit Delay, Profitability, Leverage, Audit Qualit
The Influence of E-Commerce Innovation and E-Services Quality on Customer loyalty with Customer Satisfaction as Mediator in Gen-Z
Full text linkThis study investigates the influence of e-commerce innovation and e-service quality on customer satisfaction and loyalty among Gen-Z students in Surabaya. Utilizing a non-probability sampling technique and the Lameshow formula, data were gathered via a structured questionnaire from 384 active students aged 20-25 years. Multiple linear regression analysis, conducted with the PLS program, revealed that all variables met the validity (AVE > 0.05) and reliability (Cronbach's alpha > 0.7) criteria. The hypothesis tests indicated that e-commerce innovation does not significantly affect customer loyalty (P-value 0.976 > 0.05), whereas e-service quality does (P-value 0.000 < 0.05). Both e- commerce innovation and e-service quality significantly impact customer satisfaction (P-value 0.000 < 0.05), which, in turn, significantly influences customer loyalty (P-value 0.000 < 0.05). Additionally, the study found that e- commerce innovation and e-service quality significantly affect customer loyalty when mediated by customer satisfaction (P-value 0.000 < 0.05)
The Influence of Regulatory Compliance, Use of Information Technology, and Leadership Commitment on Securing Fixed Assets in the Regional Revenue and Assets Agency of East Nusa Tenggara Province
Full text linkOne of the regional assets managed by the regional government is fixed assets. In relation to fixed asset management, in the NTT Provincial Government, the authority to manage fixed assets rests with the NTT Provincial Regional Revenue and Assets Agency. Based on NTT Province Regional Regulation Number 1 of 2019 concerning Amendments to East Nusa Tenggara Province Regional Regulation Number 9 of 2016 concerning the Formation and Structure of East Nusa Tenggara Province Regional Apparatus. The Regional Revenue and Assets Agency has the task of "assisting the Governor in carrying out some regional household affairs in the field of Regional Revenue and Asset Management". Based on balance sheet data from the NTT Provincial Government, it was found that the nominal value of fixed assets had increased and some had decreased. Throughout 2018-2023, the nominal assets of land, equipment and machinery, buildings and structures, and other fixed assets have increased. Road, irrigation and network assets experienced a decline in 2019 and an increase in 2020-2023. Construction assets under construction experienced an increase in 2019, 2020 and 2022, while in 2021 and 2023 they experienced a decrease. The formulation of the problem in this research is as follows. What is the description of regulatory compliance, use of information technology, leadership commitment and management of fixed assets at the Regional Revenue and Assets Agency of East Nusa Tenggara Province? Does regulatory compliance have a positive and significant effect on fixed assets by the Regional Revenue and Assets Agency? East Nusa Tenggara Province
EQUITY CROWDFUNDING AS AN ALTERNATIVE FUNDING FOR MARITIME INFRASTRUCTURE DEVELOPMENT
Full text linkThe limited government funds necessitate the need for alternative financing for maritime infrastructure development. The purpose of this research is to explore the potential of equity crowdfunding as an alternative funding source for maritime infrastructure development. The results of this study conclude that equity crowdfunding has significant potential as an alternative financing method for maritime infrastructure. However, its current utilization is primarily for small-scale infrastructure construction or development. This is due to regulations limiting the maximum amount of funds that can be raised.
 
The Influence of Education Level, Human Development Index, Labor and Life Expectancy on Economic Growth in Blora Regency 2010-2022
Full text linkPenelitian ini bertujuan untuk mengetahui pengaruh tingkat pendidikan, indeks pembangunan manusia, angkatan kerja, dan angka harapan hidup terhadap pertumbuhan ekonomi di Kabupaten Blora tahun 2010-2022. Penelitian ini menjelaskan teori-teori tentang tingkat pendidikan, indeks pembangunan manusia, angkatan kerja, dan angka harapan hidup disertai dengan angka harapan hidup, serta korelasi antara variabel prediktor dan variabel hasil serta dilengkapi dengan penelitian, kerangka kerja, dan hipotesis sebelumnya. Penelitian ini menggunakan metode kuantitatif yang dikenal dengan penelitian kausal-komparatif. Sumber data berasal dari BPS Kabupaten Blora. Populasi dalam penelitian ini adalah seluruh data indikator makroekonomi di Kabupaten Blora. Sampel penelitian ini menggunakan data tingkat pendidikan, indeks pembangunan manusia, angkatan kerja, angka harapan hidup dan pertumbuhan ekonomi di Kabupaten Blora tahun 2010 sampai dengan tahun 2022. Metode pengumpulan data menggunakan penelitian kepustakaan dan dokumentasi. Dalam penelitian ini dilakukan uji asumsi klasik meliputi penilaian normalitas, multikolinearitas, heteroskedastisitas, dan autokorelasi. Metode analisis yang digunakan adalah analisis regresi berganda dengan menggunakan software Eviews 9.
Hasil penelitian menunjukkan bahwa tingkat pendidikan tidak berpengaruh terhadap pertumbuhan ekonomi. Indeks Pembangunan Manusia tidak berpengaruh terhadap pertumbuhan ekonomi. Tenaga kerja mempengaruhi pertumbuhan ekonomi. Angka Harapan Hidup tidak berpengaruh terhadap pertumbuhan ekonomi di Kabupaten Blora tahun 2010-2022.
Kata Kunci: Tingkat Pendidikan, Indeks Pembangunan Manusia, Tenaga Kerja, Angka Harapan Hidup dan Pertumbuhan Ekonomi
Financial stability, Financial Target and External Pressure on Financial Fraud
Full text linkThe research summary is no more than 300 words containing the urgency, objectives and targeted outcomes. Audits are designed to provide assurance regarding the presentation of financial reports that do not contain material misstatements and provide confidence in management accountability. Material misstatements in financial statements are caused by incomplete or biased financial reporting or due to fraud being committed. The results released by ACFE in 2022 show that Indonesia is ranked 4th most fraudulent country in Asia Pacific. There were 23 cases of fraud in Indonesia, 6.7 percent of which were financial fraud. The biggest fraud comes from the financial sector. This shows that there are still management who commit fraud on financial reporting. Therefore, the aim of this research is to examine the influence of financial stability, financial targets and external pressure on financial fraud. This research will take data from types of manufacturing companies listed on the Indonesian Stock Exchange. The results show that financial stability has no influence on financial fraud, while financial targets and external pressurers have an influence on financial frau
THE EFFECT OF REGIONAL ORIGINAL REVENUE AND BALANCING FUNDS ON REGIONAL EXPENDITURE AND THE OCCURRENCE OF THE FLYPAPER EFFECT ON THE KUPANG DISTRICT GOVERNMENT FISCAL YEAR 2019-2023
Full text linkThis study aims to analyze the influence of Regional Original Income (PAD) and Balancing Funds on Regional Expenditures and explore the occurrence of the Flypaper Effect in the Kupang Regency Government during the 2019-2023 period. This type of research is quantitative research. The population in this study is the Kupang Regency APBD report for the 2019-2023 fiscal year and the sample used is the Kupang Regency LRA for 2019-2023. The data used are secondary data with documentation and literature study methods. The analysis method used is multiple linear regression with the help of SPSS software.
The results of the study indicate that partially, both PAD and Balancing Funds do not have a significant effect on Regional Expenditure as evidenced by a greater significant value (PAD 0.416 > 0.05 and Balancing Fund 0.423 > 0.05). Simultaneously, these two variables also do not have a significant effect on Regional Expenditure as evidenced by a greater significant value level (0.451 > 005). However, a Flypaper Effect phenomenon was found in Kupang Regency, where Balancing Funds have a greater effect than PAD on Regional Expenditure as evidenced by the regression coefficient value of Balancing Funds of 0.299 compared to PAD which is -2.546. This study suggests that the Kupang Regency Government evaluate the PAD management policy and optimize the use of Balancing Funds to increase the effectiveness of regional expenditure allocatio