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The Relevance of Intellectual Capital Value in the Performance of Village-Owned Enterprises in the Tourism Sector Yosi Mardoni; Noorina Hartati; Helmiatin Helmiatin; Ni Wayan Marsha Satyarini
AMAR (Andalas Management Review) Vol 5 No 1 (2021)
Publisher : Management Institute Faculty of Economics Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/amar.5.1.78-92.2021

Village-owned enterprises (BUMDes) are village economic institutions with many obstacles in their journey, especially related to their performance. The primary purposes of this study are to analyze the performance of BUMDes from the perspective of intellectual capital and spiritual capital. A quantitative method with PLS-Structural Equation Modeling (SEM) was used to analyze this research. The research data was collected using purposive sampling, deliberately taking samples of several BUMDes to spread in Java island, Sulawesi island, Sumatra island, Maluku island, Kalimantan island, to Bangka Belitung island. The samples in this study were 129 respondents from several BUMDes that business unit in tourism village. The intellectual capital elements consist of human capital, spiritual capital, customer capital, and technology capital. This study indicates that human capital, spiritual capital, customer capital, and technology capital positively affect performance. Meanwhile, organizational capital does not influence performance

ANALYSIS OF TREASURER ACCEPTANCE TO ACCRUAL BASE IMPLEMENTATION BASED ON GOVERNMENT REGULATION NO. 71 YEAR 2010: CASE STUDY IN OPEN UNIVERSITY Olivia Idrus; Noorina Hartati
AFEBI Accounting Review Vol 3, No 1 (2018)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

For determining the total income amount and load precisely in the same period, there are two available choices which are able to be the recording basis by accountants which are the cash basis and accrual basis. A study result implemented by the IFAC Public Sector Committee (2002) stated that accrual based reporting is useful in evaluating government performance related with costs of service, efficiency, and reaching goals. With accrual based reporting, users are able to identify the government’s financial position and its change, how the government funds its activities corresponding with the funding ability, so the real government capacity is able to be measured, In 2010, the accrual based Government Accounting Standard has finished being arranged by the Government Accounting Standard Committee and determined as a Government Regulation in Government Regulation Number 71 Year 2010. The implementations of the regulation are, Financial Reports of Central and Regional Governments are gradually motivated for applying accrual based accounting. The Open University as a Public University is not excluded from the Government Regulation Number 71 Year 2010. The transition of the recording method from the cash basis to the accrual basis of course will impact several matters. Because of that the researcher is interested for observing the acceptance attitude of treasurers in the Open University environment, in the Central Open University and the Long Distance Learning Program Unit-Open University which disperse in 39 Long Distance Learning Program Units-Open University, as a cause of the accounting basis transition. This acceptance attitude will observe the following aspects: Personal Comfort, Change as a Challenge, Employment Uncertainty, Job Results, Control of Employment, Freedom in Employment, and Satisfaction.Keywords: Acceptance Attitude, Change as Challenge, Control of Employment, Job Results, Personal Comfort, Satisfaction

ANALYSIS OF TREASURER ACCEPTANCE TO ACCRUAL BASE IMPLEMENTATION BASED ON GOVERNMENT REGULATION NO. 71 YEAR 2010: CASE STUDY IN OPEN UNIVERSITY Olivia Idrus; Noorina Hartati
AFEBI Accounting Review Vol. 3 No. 1 (2018): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v3i01.136

For determining the total income amount and load precisely in the same period, there are two available choices which are able to be the recording basis by accountants which are the cash basis and accrual basis. A study result implemented by the IFAC Public Sector Committee (2002) stated that accrual based reporting is useful in evaluating government performance related with costs of service, efficiency, and reaching goals. With accrual based reporting, users are able to identify the government’s financial position and its change, how the government funds its activities corresponding with the funding ability, so the real government capacity is able to be measured, In 2010, the accrual based Government Accounting Standard has finished being arranged by the Government Accounting Standard Committee and determined as a Government Regulation in Government Regulation Number 71 Year 2010. The implementations of the regulation are, Financial Reports of Central and Regional Governments are gradually motivated for applying accrual based accounting. The Open University as a Public University is not excluded from the Government Regulation Number 71 Year 2010. The transition of the recording method from the cash basis to the accrual basis of course will impact several matters. Because of that the researcher is interested for observing the acceptance attitude of treasurers in the Open University environment, in the Central Open University and the Long Distance Learning Program Unit-Open University which disperse in 39 Long Distance Learning Program Units-Open University, as a cause of the accounting basis transition. This acceptance attitude will observe the following aspects: Personal Comfort, Change as a Challenge, Employment Uncertainty, Job Results, Control of Employment, Freedom in Employment, and Satisfaction.Keywords: Acceptance Attitude, Change as Challenge, Control of Employment, Job Results, Personal Comfort, Satisfaction

The Influencee of Competence and Independence on the Audit Quality of the Inspectorate of the National Narcotics Agency of the Republic of Indonesia Noorina Hartati; Anton Robiansyah
Journal of Economics, Business, and Government Challenges Vol. 4 No. 01 (2021): Journal of Economics, Business, and Government Challenges [JoEBGC]
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v4i01.286

The purpose of this study is to provide empirical evidence about theinfluence of competence and independence on audit quality. The objects of thisresearch were the auditors who work at the inspectorate of the National NarcoticsAgency of the Republic of Indonesia. The data used in this study were primarydata in form of questionnaires which distributed to auditors at the Inspectorate ofBengkulu Province. The number of questionnaires which distributed was 48questionnaires. Some data were analyzed using multiple linear regression analysiswith the SPSS 18 program.The results of hypothesis test showed that the competence andindependence had a positive and significant influence on the quality of theinspectorate of the National Narcotics Agency of the Republic of Indonesia. Theresults of the study supported the theory of expectations and the previous researchwhich showed that competence had a positive effect on audit quality because thehigher the increase in competence, the higher the audit quality, and theindependence brought a positive effect on audit quality because the higher theindependence of auditors in BNN inspectorate of the Republic of Indonesia, itmade the auditors had better performance so that it would improve the auditquality.

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