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All Journal International Journal of Economics, Management, Business, and Social Science Neo Journal of economy and social humanities
Thadeus Fransesco Quelmo Patty
Universitas Nusa Nipa Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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POSITIVE AND NORMATIVE ACCOUNTING THEORY: Definition and Development Thadeus Fransesco Quelmo Patty; Paulus Libu Lamawitak; Emilianus Eo Kutu Goo; Henrikus Herdi
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 1 No. 2 (2021): May
Publisher : CV ODIS

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Abstract

This study aims to explain the definition rather than accounting theory, in this case, it is more focused on normative accounting theory and positive accounting theory. The author uses various sources, both from previous research journals and from articles on the internet. The conclusion of this research is that theory is often used as the basis for an action or practice. The development of accounting theory was initiated by the writings of Patton and Littleton (1940) entitled An Introduction to Corporate Accounting Standards. The result of normative accounting theory is a statement or proposition that requires or requires in accounting practice, normative accounting theory focuses on prescriptions (norms) and is not intended for theory development. While positive accounting theory seeks to explain and predict phenomena related to accounting. By using an approach that comes from positivism, empirical accounting research is developed to support and justify various accounting methods or practices in the real world. There are four periods of accounting theory, starting with the Pre-Theory period from 1492-1800. Then continued with the Pragmatic accounting period (general scientific period) from 1800-1955. The period 1956-1970 is labeled the 'normative period'. The last is the period of positive accounting theory from 1970 to the present.
Planning and Budgeting Policy: Ensuring the Sustainability of Regional Development Implementation During Covid-19 and New Normal Thadeus Fransesco Quelmo Patty; Ikhsan Budi Riharjo; Lilis Ardini
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 2 No. 3 (2022): September 2022
Publisher : CV ODIS

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This study analyzed the implementation of refocusing policy and budget reallocation in the Sikka Sub-district in the budget year 2020. The study also examined the effect of the pandemic of COVID-19 on the planning and budgeting of the Sikka Government Budget 2021. Furthermore, the study was qualitative. The data were primary, in the form of interview results; which were directly taken from key informants or resources. In addition, the result showed that in 2020 the local government of Sikka had some changes in the documents of the Medium-term Development Plant from 2018 up to 2023. Meanwhile, there were 4 changes to the Local Budget through Bupati Sikka's rules until they were officially stated as local changes rules of the Local Budget. Therefore, the Government had to do Locally owned sources of Revenue adaptation and local budget rationalization. Those differences and changes were used to afford the events on Health, economic conditions, and the social safety net. Moreover, to spend their area development, the Government needed to have a local loan as part of the national economic recovery program.
Application of Good Corporate Governance Principles to the Quality of Financial Statements Thadeus Fransesco Quelmo Patty; Pipiet Niken Aurelia; Siktania Maria Diliana
Neo Journal of economy and social humanities Vol 2 No 2 (2023): Neo Journal of Economy and Social Humanities, June 2023
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v2i2.105

Abstract

This study aims to determine the effect of the application of good corporate governance principles on the quality of financial statements of the Wair Pu'an Drinking Water Regional Public Company, Sikka Regency. The data collection technique in this study used questionnaires distributed by 64 employees which were then processed using the SPSS 25 program. The analytical method for testing hypotheses is multiple linear regression analysis. The results of the statistical test t (partial) show that Transparency (X1) has a significant effect on the quality of financial statements (Y), Accountability (X2) has a significant effect on the quality of financial statements (Y), Accountability (X3) has a significant effect on the quality of financial statements (Y), independence (X4) has an insignificant effect on the quality of financial statements (Y), fairness (X5) has an insignificant effect on the quality of financial statements (Y). Based on statistical test F (simultaneous) shows that Transparency (X1), Accountability (X2), Accountability (X3), Independence (X4), and Fairness (X5) have a significant effect on the Quality of Financial Statements.
Co-Authors Emilianus Eo Kutu Goo Henrikus Herdi, Henrikus Ikhsan Budi Riharjo Lilis Ardini Niken Aurelia, Pipiet Paulus Libu Lamawitak Siktania Maria Diliana