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  • The role of public accountant integrity to public accountant professionalism in detecting the manipulation of financial statements

    Author: Ely Suhayati

    Abstract

    Integrity for someone as a Public Accountant is very important, with the integrity of public accountant someone is educated to become professional accountants in working so as to detect the manipulation of financial statements, although public accountant is not a guarantor to find irregularities in the form of manipulation of financial statements, but public accountant will be considered guilty if it is negligent in carrying out audit procedures. The method for this study is descriptive verification that aims to determine the relationship between variables through a hypothesis testing by using a hypothesis testing of Structural Equation Modeling Partial Least Square as a tool in making decisions. The study results shows the role of Public Accountant integrity to the public accounting professionalism is 46.6%, while the impact of professionalism in detecting manipulation of financial statements is 38.6%. © Serials Publications Pvt. Ltd.

    Author keywords

    Integrity; Manipulation of financial statements; Professionalism; Public accountant

    This article can be accessed at https://www.scopus.com/pages/publications/85039160983

  • Digital branch: Competitive advantage of banking in Indonesia through information and communication technology to face the 4th industrial era

    Authors: Agus Riyanto, Ina Primiana, Yunizar, Yudi Azis

    DOI: 10.35808/ersj/1394

    Abstract

    This research look at the influence of information and communication technology on operational services’ changes from conventional to digital on the process of deposits opening with digital branch through business process reengineering (BPR) to achieve competitive advantage. This research uses mixed methods, namely quantitative method through SEM SmartPLS statistical test to measure how the influence of information and communication technology on business process engineering to achieve competitive advantage and qualitative methods with development through the IDEF0 framework model through digital branch. Conventional services, customers served by customer service banks to make deposit opening transactions. The innovation in the operational service of digital deposit opening through digital branch makes it become superior for Indonesian banking to compete with other existing banks and improve services to customers. 2018 © International Strategic Management Association. All Rights Reserved.

    Author keywords

    Business Process Reengineering; Information and Communication Technology and Model Framework IDEF0

    This article can be accessed at https://www.scopus.com/pages/publications/85080100901

  • Accounting Information Systems in Indonesia: A Case Study

    Authors: Poni Sukaesih Kurniati ; Suryanto

    DOI: 10.24191/MAR.V20i02-05

    Abstract

    This research aimed to analyze local government accounting information systems in Indonesia. The research was conducted in Bandung, West Java, Indonesia. This research used a qualitative approach where data was collected from in-depth interviews, observations, and review of documents. The results showed that the accounting policies undertaken by the Government of Bandung City were not in accordance with Government Accounting Standards as regulated in the Government Regulation No. 71 of 2010. Accounting policies undertaken by the Government of Bandung were carried out through two stages: accounting for financial reporting and accounting policies. The application of accounting information systems is able to produce useful local government financial statements for users in assessing accountability and making decisions in both economic, social and political decisions. However, in its implementation even though there is an accounting information system, there is still overlap in the use of the accounting base. This research can add to the accounting information system literature, especially regional government accounting information systems. In addition, the results of this study are important in measuring the application of government accounting standards. © 2021, Universiti Teknologi Mara. All rights reserved.

    Author keywords

    Accounting information systems; Accounting policies; Government accounting standards; Local government

    This article can be accessed at: https://www.scopus.com/pages/publications/85115661717

  • Implementation of Community-Based Android Application to 

    Accommodate Public Aspiration in Economic Activities In Indonesia

    Authors: Rino Adibowo ; Rahadi ; Ran Liu

    DOI: 10.15549/jeecar.v10i1.1078

    Abstract

    The purpose of this study is to see how optimizing the use of community-based smartphone apps to accommodate the community’s aspirations in economic activities in Karawang. The Department of Communications and Informatics of Karawang manages the process. The theory used in this study uses the theory of George C. Edwards III, in which there are four policy implementation variables. The results showed that the socialization carried out by the Communication and Informatics Office of Karawang to the community had been carried out according to the procedure but was not maximized evenly. This was because the resources had not been maximized in responding to incoming reports, and the complete support facilities were not yet available to manage smartphone apps. So, it can be concluded that the Department of Communication and Information Karawang needs a solution to solve this problem. © 2023, Institute of Eastern Europe and Central Asia. All rights reserved.

    Author Keywords

    Android application; community-based; implementation; public aspiration

    This article can be accessed at https://www.scopus.com/pages/publications/85146870207?

  • Family Entrepreneurship in Ornamental Plants During Covid-19 Outbreak

    Authors: Eddy Soeryanto Soegoto ; Senny Luckyardi ; Dina Oktafiani

    Abstract

    This study aims to analyse business conditions in the ornamental plants managed by family entrepreneurs during the Covid-19 outbreak. A case study was conducted in Cihideung Village, West Java Province, the centre of ornamental plants business. This research used a descriptive qualitative on SWOT analysis. Observation and interviews were used as the primary data collection techniques while literature review was used as the secondary data collection. SWOT analysis was used to identify the problem by systematically identifying various factors to formulate a business strategy (SO, ST, WO and WT strategies). The sampling method was done by purposive sampling as one of the non-randomized methods. The respondents were ten families who are running the ornamental plants business. The primary data were obtained by interviewing the respondents and observing them directly at the research site. The results of this study indicated that family entrepreneurship in ornamental plants could survive during the Covid-19 outbreak. Even some of them experienced an increase in income. It is closely related to the people’s green lifestyle during the pandemic since the current condition creates the awareness to maintain the balance of nature. In conclusion, family entrepreneurs can survive if they implement right strategies by expanding distribution network, maintaining quality, creating better management and technology utilisation. © 2021, Malaysian Consumer and Family Economics Association. All rights reserved.

    Author keywords

    Covid-19 outbreak; Family entrepreneurship; Ornamental plants

    This article can be accessed at: https://www.scopus.com/pages/publications/85115615984

  • Utilization of Artificial Intelligence in Tax Audit in Indonesia

    Utilization of Artificial Intelligence in Tax Audit in Indonesia

    Author: Siti Kurnia Rahayu

    Abstract

    The purpose of the article is to explain the design of Artificial Intelligence (AI) in the tax audit system which includes the existing status of ICT, the possibility of AI adoption in the Tax Administration System, supporting factors, challenges in implementing AI and the readiness of tax auditors in Directorate General of Taxes (DGT) in implementing AI. The research used a qualitative method through interviews with three key informants. The key informants came from the DGT who designed the Information System at DGT and relevant to the Tax Audit, in Jakarta Indonesia. Apart from key informants, the research also included an analysis of several documents issued by the DGT regarding the Information System at DGT. The data analysis used in this research was inductive analysis. The findings indicate that there are challenges to system development synergy at DGT related to the development process by adopting a private sector work style. DGT is still trying to understand the potential benefits of implementing a system with AI due to the novelty of the system and it has not been tested so that the predictions of benefits are uncertain, as well. © 2021, Universiti Teknologi Mara. All rights reserved.

    Keywords: Artificial Intelligence; Directorate General of Taxes; Tax Administration System; Tax Audit

    This article can be accessed at https://www.scopus.com/pages/publications/85121220252

  • Religious Value-Based Strategy Model on 

    Religious Value-Based Strategy Model on 

    Steel Construction Businesses Performance

    Authors: Sukma Nugraha ; Agus Rahayu ; Disman ; Lili Adi Wibowo ; Tatan Tawami

    DOI: 10.15549/jeecar.v10i4.1367

    Abstract

    While the importance of implementing value-based strategies has been widely researched, empirical research on applying such strategies to create a religious atmosphere that can improve workers’ performance in companies is limited. Therefore, this study aims to generate a Value-Based Strategy Model for creating a religious atmosphere and examine its influence on steel construction businesses’ performance in Indonesia. The model is based on the concept of religious-based values, which provide a competitive advantage for companies by affecting the performance of workers and the overall company performance. The population for this study was 120 steel construction companies in Indonesia, and the SEM-PLS technique was used for analysis. The findings demonstrate that a value-based strategy that creates a religious atmosphere significantly and positively affects the business performance of steel construction companies in Indonesia. © 2023, Institute of Eastern Europe and Central Asia. All rights reserved.

    Author Keywords

    business performance; external environment; internal environment; religiosity atmosphere; religiosity program

    This article can be accessed at https://www.scopus.com/pages/publications/85164148213?

  • Effective enterprise communication and learning attitude in business performance: A case study on SMEs

    Author: Eddy Soeryanto Soegoto

    Abstract

    The purpose of this paper is to describe the role of entrepreneurial communication in entrepreneurial learning and how such communication shapes business attitudes which in turn impact on perfromance of the small-medium enterprises in Indonesia. The data for this research was derived from small medium entreprenuers from the furniture industry around Bandung, a capital city of the West Java Province. The data collection techniques, included observations, interviews, reading compiled data and also use of audiovisual analyses and simulations. This study concludes that good business or entrepreneurial communication is of great contribution to entrepreneurial learning which in turn affects performances of enterprises including small-medium enterprises across Indonesia as one of the fastest emerging economies in Southeast Asia. This therefore means that in an effort to build strong small-medium enterprises there is need for better business communication, better entrepreneurial learning approaches which are able to impact on the performance and attitudes of the small-medium enterprise owners moreso a developing country such as Indonesia. © 2018 International Strategic Management Association. All Rights Reserved.

    Author keywords

    Attitudes; Business education; Business or enterprise communication; Effective enterprise; Learning; Perception; Small-medium enterprise performance

    This article can be accessed at https://www.scopus.com/pages/publications/85056596124

  • Cibogohilir Vellagers Products and Marketplace

    Authors: Adeh Ratna Komala ; Wati Aris ; Abdul Razak Abdul Hadi

    DOI: 10.15549/jeecar.v10i1.1055

    Abstract

    This study aims to see the need for a marketplace for Cibogohilir villagers to market their quality products. The potential of village residents is facilitated with an e-marketplace. The E-marketplace is a digital media that buyers and sellers can use to fulfill their needs that are not limited by space and time. The research method used is a survey method using a questionnaire via a Google form. Respondents were 13 business actors in BUMDes Cibogohilir. The data analysis was carried out through descriptive analysis. Data processing using SPSS. The study results show that the marketplace’s level of closeness to partner satisfaction is very close. The community needs a marketplace application system that serves as a medium for Cibogohiir villagers to market their products. The marketplace allows villagers to market their classy and quality products to the outside world. © 2023, Institute of Eastern Europe and Central Asia. All rights reserved.

    Author Keywords

    Cibogohilir; marketplace; quality product

    This article can be accessed at https://www.scopus.com/pages/publications/85146844262?

  • Increase Brand Loyalty Through Brand Benefits on Domestic Products In Indonesia

    Authors: Puspo Dewi Dirgantari ; Sarah Yusary ; Lili Adi Wibowo ; Yusuf Murtadlo Hidayat ; Eddy Soeryanto Soegoto ; Mohd Halim Mahphoth ; Jefry Aulia Martha

    DOI: 10.15549/jeecar.v9i5.1059

    Abstract

    This study aims to analyze the effect of brand benefits in increasing brand loyalty of domestic products in Indonesia, a study on users of Indonesian domestic skincare products. A quantitative approach was used in the research, by distributing a comprehensive questionnaire and literature. The number of samples obtained was 200 people and Structural Equation Modeling was used in the data analysis technique. The results of the study show that the description of brand benefits and brand loyalty is quite high and brand benefits have an effect on brand loyalty. The dimension of brand benefit that contributes the most is emotional benefit, while the dimension of brand benefit that contributes the least and needs to be improved is social benefit. © 2022, Institute of Eastern Europe and Central Asia. All rights reserved.

    Author keywords

    brand benefit; brand loyalty; cosmetic; skincare

    This article can be accessed at: https://www.scopus.com/pages/publications/85141149057