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Nusantara Science and Technology Proceedings
Published by Future Science
ISSN : -     EISSN : 26229692     DOI : -
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Articles 10 Documents
Search results for , issue "4th Economics, Business, and Government Challenges 2021" : 10 Documents clear
The Role of Environmental Accounting in Social Responsibility with the Classical and Contemporary Maqashid Sharia Approach Tantina Haryati
Nusantara Science and Technology Proceedings 4th Economics, Business, and Government Challenges 2021
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2022.2301

Abstract

The role of environmental accounting is reflected in all activities related to its social responsibility to the environment. Universities are mirrors and printers of the younger generation that produce dignified and well-behaved people in managing their environment. The classical Islamic perspective states that environmental social responsibility is by the concept of fiqh al-biah. While the contemporary Islamic perspective refers to the concept of Jasser Auda, namely Hifdz al-huquq al Insan. This research uses qualitative research with phenomenology approach. The object of this research is the role of environmental accounting in social responsibility with a classical and contemporary maqashid sharia approach. The objectives of this study are 1) To obtain empirical evidence of the role of environmental accounting in social responsibility with a classical maqashid sharia approach. 2) To obtain empirical evidence of the role of environmental accounting in social responsibility with a contemporary maqashid sharia approach. The results of this study indicate that 1) Environmental accounting plays an active role in social responsibility with a classical Islamic perspective, namely maqashid sharia: fiqh al-biah. 2) Contemporary views indicate a stronger role in the implementation of environmental management, especially in the hifdz al-huquq al-Insan approach (human rights protection).
Issues and Challenges of Adoption of IFRS for SMEs in Malaysia Vicky Vendy; Diarany Sucahyati
Nusantara Science and Technology Proceedings 4th Economics, Business, and Government Challenges 2021
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2022.2302

Abstract

The purpose of this research is to look into issues and challenges associated with the adoption of International Financial Reporting Standards for Small and Medium Enterprises (IFRS for SMEs) or so-called MPERS (Malaysian Private Entity Reporting System). Using keywords like "IFRS for SMEs," "MPERS in Malaysia," and so on, this study examines existing literature in the form of articles in the Emerald database, as well as press releases and publications published by the Malaysian Institute of Accountants (MIA). The MPERS version of IFRS is a shortened version of the complete IFRS. It reduces the substance of the whole IFRS by about 85%. Certain topics are excluded because they are not normally relevant to SMEs. SMEs, on the other hand, still consider IFRS for SMEs to be excessively complicated. MPERS is a performance-based standard, not a cost-based one. Almost everything must be of reasonable value. As a result, businesses owning investment properties or biological assets will have to pay extra for the valuation of these assets at fair value. For preparers, there are two major obstacles to overcome. Constant changes in standards, as well as a scarcity of skilled accountants, are also issues. Some data suggests that the decision usefulness model is inappropriate for smaller businesses. SMEs have a small number of account users, lack accounting competence to deal with complexity, and are managed by their owners. Furthermore, for SMEs, a reporting approach focused on stewardship and employing simplified historical cost accounting would be more appropriate.
Marketing Mix and Community Product Purchase Behavior During Covid-19 Pandemic in Surabaya Nanik Hariyana; Wilma Cordelia Izaak
Nusantara Science and Technology Proceedings 4th Economics, Business, and Government Challenges 2021
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2022.2303

Abstract

During stable times, firms will generally aim to create reliable B2B relationships that provide increased efficiency and profitability. However, tumultuous times, such as the time during a major pandemic, cause many significant disruptions in both internal and external environmental domains. Thus, we argue that it is critical during this time to reevaluate the company's business relationships as a whole. While long-term partnerships are great for handling incremental changes during stable times, disruptive environmental changes may require managers to consider disruptive changes to their businesses. A pandemic may also present opportunities for establishing new relationships as there may be other partners/suppliers who are better equipped to help the company address urgent short-term needs and to capitalize on significant long-term opportunities. In this paper, we design a new relationship audit template to help B2B firms weather the immediate crisis at hand and position themselves more strategically for the future. We explore this idea about the coronavirus outbreak, introduce the idea of a B2B crisis relationship audit, and offer potential steps forward for firms.
The Implementation of Anti-Fraud Strategy to Achieve Good Corporate Governance Astrini Aning Widoretno; Agustinus Nicholas Tobing
Nusantara Science and Technology Proceedings 4th Economics, Business, and Government Challenges 2021
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2022.2304

Abstract

Any type, scale, or shape of organization has risks of fraud. That required an anti-fraud strategy to detect and prevent the occurrence of fraud. The internal audit mostly takes an important role in the implementation of the anti-fraud strategy. This paper aims to analyze the role of internal audit in the implementation of the anti-fraud strategy and the implementation of the anti-fraud strategy of PT.XYZ. This study used a qualitative approach with field study data collection techniques. This research uses 4 anti-fraud strategies that are whistle blowing system, a code of conduct, fraud training for employees and fraud risk assessment to analyze the implementation of anti-fraud strategy of PT.XYZ. The results of this study indicate that internal audit plays an active role in applying anti-fraud strategy and generally anti-fraud strategy of PT.XYZ has met the aspects of detection, prevention, and investigation.
The Implementation of Government Regulation Number 23 of 2018 (PP 23) to The Tax of MSMEs Sofie Yunida Putri; Acynthia Ayu Wilasittha
Nusantara Science and Technology Proceedings 4th Economics, Business, and Government Challenges 2021
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2022.2305

Abstract

PP No. 23 of 2018 is one of the tax reforms carried out by the Government for MSME actors as a form of development of PP No. 46 of 2013. Through this research, it is hoped that it will be known how the effect of the application of PP No. 23 of 2018 on the amount of tax that must be paid by the perpetrators. SMEs. In addition, this study also aims to find out whether the implementation of PP No. 23 of 2018 can provide advantages or disadvantages for MSMEs. This type of research is a qualitative research with a comparative descriptive analysis approach where the researcher conducts comparisons and comparative analysis related to the simulation of tax calculations when MSMEs apply PP No. 23 of 2018.
Implementation of Sustainable Development Goals in Mining Companies Listed on The Indonesia Stock Exchange in 2018-2020 Acynthia Ayu Wilasittha; Sofie Yunida Putri; Rizdina Azmiyanti
Nusantara Science and Technology Proceedings 4th Economics, Business, and Government Challenges 2021
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2022.2306

Abstract

Sustainable Development Goals (SDGs) is a global initiative designed by the United Nations General Assembly in 2015 to achieve sustainable development by emphasizing the 5Ps: People, Planet, Prosperity, Peace, and Partnership. With 17 integrated global goals, the SDGs are expected to be able to create synergy between humans and social, economic, and environmental aspects that are intended to be achieved by the year 2030. The Government of Indonesia has issued Presidential Regulation No. 59 of 2017 concerning the Implementation of Achieving Sustainable Development Goals (SDGs) to give some directions on how to implement the SDGs in Indonesia. This study aims to determine the implementation of the SDGs in mining companies in Indonesia in 2018-2020. This qualitative research uses the content analysis method using secondary data in the form of a Sustainability Report which contains disclosures of economic, environmental, and social performance. From this data, it will be analyzed whether companies in Indonesia have started implementing the SDGs and are consistently running them even during the Covid-19 pandemic. The population in this study are all mining companies listed on the Indonesia Stock Exchange from 2018 to 2020. The sampling technique in this research is purposive sampling by taking a sample of mining companies that publish a Sustainability Report.
Challenges of Digital Transformation on Good Governance for Improving Public Services Quality Nanda Wahyu Indah Kirana; Nurkholish Majid
Nusantara Science and Technology Proceedings 4th Economics, Business, and Government Challenges 2021
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2022.2307

Abstract

Public institutions provide services continually to strive for quality improvement through good governance. Along with the transformation of the digital era, Good Governance is synchronized with digital-based services in terms of Digital Governance. This study's purpose is to examine how digital transformation in public service can be improved the quality of Good Governance. The digital transformation successfully can be reached through the collaboration between user experiences and senior digital experts. However, Digital Governance encounter several challenges including a lack of relationship between institutional managers with stakeholders as users and the risk of protecting data sources that are prone to leakage. Therefore, good governance still needs to be improved continuously so that it can provide benefits to the wider community. One benefit of implementing good governance of government institutions is the formation of a smart city that results in the convenience and welfare of the community.
Accounting Information as a Mediation of Business Experience on Business Success Sri Trisnaningsih; Alifiah Wulansari Mustofa; Bagus Maulana Hendrawan
Nusantara Science and Technology Proceedings 4th Economics, Business, and Government Challenges 2021
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2022.2308

Abstract

The purpose of this study is to determine and analyze the effect of business experience on business success through the use of accounting information as an intervening variable. The quantitative method used in this study was a population of 163 coffee shop SMEs in Surabaya and 62 samples were obtained through purposive sampling. Research data was obtained directly by distributing questionnaires. Furthermore, the data were analyzed by path analysis through IBM SPSS Statistics 22 software. This study shows that business experience has a positive effect on the use of accounting information, business experience and the use of accounting information has a positive effect on business success. However, business experience does not have a positive effect on business success through the use of accounting information, which means that the use of accounting information by MSME actors is not able to mediate the effect of business experience on business success.
Integrated Reporting Disclosure: Voluntary Perspectives Rizdina Azmiyanti; Helmy Sukiswo
Nusantara Science and Technology Proceedings 4th Economics, Business, and Government Challenges 2021
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2022.2309

Abstract

The study aims to analyze the integrated reporting disclosure in the IR framework from a voluntary perspective. The method uses several keywords to find 5 related articles to be reviewed. Journal database uses science direct and emerald/ this study found that South Africa has the rule to publish integrated reporting is mandatory, while other countries did not. It is found that an overview of organizations and risk and opportunity became the highest element to be disclosed while the basis of presentation and preparation was not completely disclosed. However, several researchers explained that they got an advantage using integrated reporting even though there are no rules to publishing integrated reporting. The report has the advantage to provide new insight into the combination of financial and non-financial reporting. This research will have to contribute to providing a regulation to publish the integrated reporting and organizations can consider publishing integrated reporting to make a good relationship with stakeholders for creating value.
Corporate Social Responsibility Mandatory Disclosure: The Effect on Firm Performance Helmy Sukiswo; Rizdina Azmiyanti; Warsame Abdiaziz Hassan
Nusantara Science and Technology Proceedings 4th Economics, Business, and Government Challenges 2021
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2022.2310

Abstract

The study aims to analyze the effect of corporate social reporting (CSR) mandatory disclosure on firm performance. This study uses a literature review with five selected articles. The data collection method uses several keywords related to the topic. Several proxies are used to measure firm performance. The result shows that the regulation of mandatory disclosure cannot affect firm performance at all. The different proxies can be one of the factors for a different result. In India, there are two different results even though the regulation has been implemented a few years ago. It indicates the need for the government to explain more about the new regulation because, at some point, companies are confused to apply the new regulation. In China, the studies proved that corporate social responsibility in mandatory disclosure is significantly affect the firm’s performance. In this case, it is mentioned that the awareness of companies in China can be classified good to understand the regulation. For further research, governement involvement can be added to test the effect.

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