Syaiful Hifni | Universitas Lambung Mangkurat Banjarmasin (original) (raw)

Papers by Syaiful Hifni

Research paper thumbnail of The Five Reporting Bottom Lines, Implementation of Integrated Reporting <IR> Towards Sustainable Development Management Accountability

Accounting and finance review, Dec 29, 2023

Research paper thumbnail of Pengaruh Kepemilikan Manajerial, Ukuran Perusahaan, Leverage Dan Profitabilitas Terhadap Tingkat Konservatisme Akuntansi Pada Perusahaan Manufaktur Yang Terdaftar DI Bursa Efek Indonesia Tahun 2013-2015

Proceeding of National Conference on Asbis, Dec 1, 2017

Research paper thumbnail of Implementation of Integrated Reporting <IR> Within Regional Investment Information Systems and Achievement of Sustainable Development Goals (Evidence from Regional Government)

Global Conference on Business and Social Sciences Proceeding, Jun 17, 2022

Research paper thumbnail of The Implementation of The Concept of Value for Money in the Realization of Budget Accountability at the Regional Financial and Asset Management Agency (BPKAD) of Banjar Regency

AFEBI Accounting Review

This research aimed to determine the implementation of the concept of Value for Money in the real... more This research aimed to determine the implementation of the concept of Value for Money in the realization of budget accountability at the Regional Financial and Asset Management Agency (BPKAD) of Banjar Regency. This research was qualitative research with the object studied was data on the realization of performance and financial achievements contained in the Report of Government Agency’s Performance Accountability (LAKIP) of the Regional Financial and Asset Management (BPKAD) of Banjar Regency during 2016-2019. The data analysis technique was Qualitative Descriptive based on three elements in the concept of Value for Money such as economic, efficiency and effectiveness. The results indicated that the financial management and regional assets at BPKAD of Banjar Regency were considered to be able to realize the budget accountability because, in terms of budget management, it was economical and efficient even though it did not meet the effective criteria because it had not been able to ...

Research paper thumbnail of Integrated Reporting For Regional Investment and Achievement of Sustainable Development Goals

GATR Journal of Finance and Banking Review Vol. 7 (1) April - June 2022

Objective – The purpose of this research article is to assess how the integrated reporting is imp... more Objective – The purpose of this research article is to assess how the integrated reporting is implemented into a regional investment information system (RIIS). Within build insight into regional investment management in line with sustainable development goals (SDGs). Methodology –This research was conducted on local governments in Indonesia that have implemented RIIS. Using data from 115 respondents, consisting of elements of local government, academics, business entities, NGOs, social organizations, and care for the environment. The measurement uses a nominal scale with a chi-square test for goodness of fit. Findings – The measurement results showed the frequency of observation (OF) has a value of 52.5504 with the chi-square table showing a value of 37.65. Based on this result showed OF > EF, it is evidence for being of corresponding between integrated thinking that fits with . The level of relationship towards SDGs information communication has a Pearson correlation coefficient...

Research paper thumbnail of Integrated Reporting, Sustainable Development Goals and the Role of Regional Information System

Universal Journal of Accounting and Finance

Research paper thumbnail of Manajemen Regulasi Keuangan Daerah: Hambatan Penyusunan Dan Implementasi

Jurnal Sains Akuntansi Indonesia, Jul 9, 2017

Research paper thumbnail of Pengaruh Profesionalisme, Independensi, Dan Efektivitas Komunikasi Terhadap Kualitas Pengawasan Internal Aparat Inspektorat

Penelitian ini bertujuan untuk mengetahui pengaruh profesionalisme, independensi dan efektivitas ... more Penelitian ini bertujuan untuk mengetahui pengaruh profesionalisme, independensi dan efektivitas komunikasi terhadap kualitas pengawasan internal aparat inspektorat di Inspektorat Provinsi Kalimantan Selatan. Jenis penelitian ini merupakan penelitian kuantitatif dengan metode penelitian survey eksplanatori. Data penelitian diperoleh melalui kuesioner yang disebarkan pada seluruh seluruh pihak internal yang bekerja di Inspektorat Provinsi Kalimantan Selatan. Jumlah pihak internal, pejabat pengawas maupun auditor yang menjadi sampel dalam penelitian ini sebanyak 65 (enam puluh lima) responden. Metode penentuan sampel yang digunakan dalam penelitian ini adalah purposive sampling dan teknik analisis data menggunakan analisis liniear berganda. Hasil penelitian ini menunjukkan bahwa profesionalisme, independensi dan efektivitas komunikasi berpengaruh secara simultan dan parsial terhadap kualitas pengawasan internal. Independensi merupakan faktor yang paling dominan berpengaruh terhadap ku...

Research paper thumbnail of Antecedent Factors in the Implementation of Accounting System and Performance of Information System (A Case in Readiness to Success Accrual Base of Financial Reporting in South Kalimantan – Indonesia)

International Journal of Finance and Accounting, 2017

This article presents how the government's readiness to achieve success of implementation of ... more This article presents how the government's readiness to achieve success of implementation of accounting system and the performance of information system through guidelines Government Accounting Standards (Government Regulation No. 71 year of 2010) which uses acrrual basis for financial reporting, which began since end year 2015. This research is explanatory survey which uses antecedent factors, namely: the role of regulation, management support, communication effectiveness. The role of internal supervision, the implementation of accounting system and performance of information systems. Population in this research are 386 (three hundred eighty six) of the government work units in the Province of South Kalimantan, Indonesia. Sampling method that was used is a multi stages of stratified sampling with proportional samples of government work units. Analysis of data was done using Structural Equation Modeling (SEM) with AMOS application program version 18. The findings of this study i...

Research paper thumbnail of Pengaruh Kepemilikan Manajerial, Ukuran Perusahaan, Leverage Dan Profitabilitas Terhadap Tingkat Konservatisme Akuntansi Pada Perusahaan Manufaktur Yang Terdaftar DI Bursa Efek Indonesia Tahun 2013-2015

This research aims to examine, analyze, and obtain evidence the influences managerial ownership, ... more This research aims to examine, analyze, and obtain evidence the influences managerial ownership, firm size, leverage and profitabilty to accounting conservatism on manufacturing companies that Listed on Indonesian Stock Exchange. This research’s population are Manufacturing Companies that Listed on Indonesian Stock Exchange Period 2013-2015. This research using purposive sampling method to determine the sample. Total sample of this research are 22 companies. This reseacrh uses multiple linier regression analysis to examine the effects of various independent variables on accounting conservatism. Accounting conservatism is a dependent variable in this reseacrh that measured by net asset measures. The independent variables in this research are managerial ownership, firm size, leverage and profitabilty. The result of this research indicate that managerial ownership, firm size and leverage were not influences on accounting conservatism. However, other variables like profitabilty is influ...

Research paper thumbnail of The Role of Agency and Institutional Theory in the Planning and Realization for Capital Expenditures

Jurnal Dinamika Akuntansi, 2018

The capital expenditures are part of direct expenditure in the regional budget. The other element... more The capital expenditures are part of direct expenditure in the regional budget. The other elements of capital expenditures are: personnel expenditure, and spending on goods and services. Planning and realization for capital expenditure in the regional budget for each Government Regional Work Units is a part of policy regional financial management in fiscal decentralization policy which need be increased to achieve value significantly over time. Increasing in planning and realization of capital expenditures is directly related to the amount of capital expenditure element that strengthens physical infrastructure which would strengthen economic growth for social welfare, regional competitiveness for facilitation and liberalization a single market and production base in AEC era. This study examines the role of agency theory and institutional theory in relation with planning and realization of capital expenditures of 82 (Eighty Two) Government Work Units of 3 (Three) regional government,...

Research paper thumbnail of Peran akuntansi keberlanjutan: Akuntabilitas dalam ekologi, sosio, dan ekonomik

This article presents how organizations have the readiness to achieve implementation with the rol... more This article presents how organizations have the readiness to achieve implementation with the role of sustainability accounting design. Goal-based to support the value of information through communication with the sustainability of ecological information, social information, and information for economic (Financial) perspectives. This article is based on survey research, which uses factors, namely organizational development (strategic, social, administrative, and technical) using the sustainability accounting design feature as a system of the Global Reporting Initiative (GRI). Based on coherence and correspondence where sustainability accounting is part of an integrated reporting system feature, the study involved 86 (eighty-six) respondents (Lecturers and Students of Master of Accounting). The role of sustainability accounting in a lot of literature, and based on perceptions of research respondents, is justified by the results: empirical facts of measurement results by testing using...

Research paper thumbnail of Contingency E-Learning for Accounting: Effective Communication in the New Normal Era

GATR Accounting and Finance Review

Objective - The purpose of this research article is to examine the structural aspects of the cont... more Objective - The purpose of this research article is to examine the structural aspects of the contingent variables from the user side and the provider side of e-learning in accounting education and to explore and develop insights on how it can be applied to the changing ways of communication today in the new normal era. Methodology/Technique – We conducted research on e-learning users through 359 (three hundred and fifty nine) students majoring in accounting by using path analysis to obtain measurement results from 2 (two) structural equations. Findings - From the expectations of students as users of e-learning, it showed, first, there are no significance from relevant learning-teaching methods, students self-interest, outcome- based education (OBE) curriculum base, towards implementation of contingency e-learning . Otherwise, engagement within regulatory compliance as the only variable that can be used as an antecedent to predict the implementation of contingency e-learning. Second,...

Research paper thumbnail of Implementation of Integrated Reporting Within Regional Investment Information Systems and Achievement of Sustainable Development Goals (Evidence from Regional Government)

13th GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES

The purpose of this research article is to assess how integrated thinking according to the integr... more The purpose of this research article is to assess how integrated thinking according to the integrated reporting is implemented into a regional investment information system (RIIS).To build insight in regional investment management in line with changes in the investmentclimate due to top-down pressure to meet sustainable development goals (SDGs).Design/methodology/approach: We conducted research for regional governments in Indonesiathat have implemented RIIS. With used data of 115 respondents from elements of regionalgovernment, academics, business entities, NGOs of social and environmental care organizations.The measurement uses a nominal scale with a chi-square test for goodness of fit. Findings: Themeasurement results show the frequency of observation (OF) with a value of 52.5504. Then forthe expected frequency (EF) with degrees of freedom (6-1) (6-1) and a significance level of 0.05,the chi-square table shows a value of 37.65. Based on the measurement results which OF > EF,thi...

Research paper thumbnail of Implementation of Integrated Reporting Within Regional Investment Information Systems and Achievement of Sustainable Development Goals (Evidence from Regional Government)

13th GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES

The purpose of this research article is to assess how integrated thinking according to the integr... more The purpose of this research article is to assess how integrated thinking according to the integrated reporting is implemented into a regional investment information system (RIIS).To build insight in regional investment management in line with changes in the investmentclimate due to top-down pressure to meet sustainable development goals (SDGs).Design/methodology/approach: We conducted research for regional governments in Indonesiathat have implemented RIIS. With used data of 115 respondents from elements of regionalgovernment, academics, business entities, NGOs of social and environmental care organizations.The measurement uses a nominal scale with a chi-square test for goodness of fit. Findings: Themeasurement results show the frequency of observation (OF) with a value of 52.5504. Then forthe expected frequency (EF) with degrees of freedom (6-1) (6-1) and a significance level of 0.05,the chi-square table shows a value of 37.65. Based on the measurement results which OF > EF,thi...

Research paper thumbnail of Integrated Reporting, Sustainable Development Goals and the Role of Regional Information System

Universal Journal of Accounting and Finance, 2021

Purpose: The purpose of this research article is to assess what information should be connected a... more Purpose: The purpose of this research article is to assess what information should be connected and how its information can be connected based on integrated thinking fit within integrated reporting <IR> into information system of regional investment potential (ISRIP) of regional government. To develop insight into how it can be implemented over changes of investment climate due to the top down pressures to fulfill sustainable development goals (SDGs). Design/methodology/approach: we conducted research for regional governments (province/district/city) in Indonesia with investment characteristics of the potential, priorities and opportunities of regional investment units by taking samples for 100 regional investment units. Measurement used nominal scale with chi-square test for goodness of fit to get the measurement of observation frequency (OF) and compared with the expected frequency (EF). Findings: the measurement results showed observed frequency (OF) with a value of 137.97....

Research paper thumbnail of Contingent E-Learning Model: Effective Communication on Accounting Education in the New Normal Era (Case Study in Accounting Department)

12th GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES

Purpose: The purpose of this research article is to examine classical theorie for an implementati... more Purpose: The purpose of this research article is to examine classical theorie for an implementation theory in designing a contingent e-learning model on accounting education. To explore and develop insights on how it can be applied to current changes in the new normal era. Design / methodology / approach: We conducted research of 360 (three hundred and sixty) accounting students in the accounting department. respondents are Diploma 3 students, undergraduate students, and accounting master students who have attended lectures for accounting courses with e-learning (odd semester and even semester 2019/2020). By measuring behavioral aspects (engagement within regulatory compliance; student self-interest), organizational aspects (relevant learning methods, outcomes based education curriculum ), contingent e- learning model (stability personal information technology systems, organizational information and communication technology systems) and effective learning outcomes ( knowledge and co...

Research paper thumbnail of The Five Reporting Bottom Lines, Implementation of Integrated Reporting <IR> Towards Sustainable Development Management Accountability

Accounting and finance review, Dec 29, 2023

Research paper thumbnail of Pengaruh Kepemilikan Manajerial, Ukuran Perusahaan, Leverage Dan Profitabilitas Terhadap Tingkat Konservatisme Akuntansi Pada Perusahaan Manufaktur Yang Terdaftar DI Bursa Efek Indonesia Tahun 2013-2015

Proceeding of National Conference on Asbis, Dec 1, 2017

Research paper thumbnail of Implementation of Integrated Reporting <IR> Within Regional Investment Information Systems and Achievement of Sustainable Development Goals (Evidence from Regional Government)

Global Conference on Business and Social Sciences Proceeding, Jun 17, 2022

Research paper thumbnail of The Implementation of The Concept of Value for Money in the Realization of Budget Accountability at the Regional Financial and Asset Management Agency (BPKAD) of Banjar Regency

AFEBI Accounting Review

This research aimed to determine the implementation of the concept of Value for Money in the real... more This research aimed to determine the implementation of the concept of Value for Money in the realization of budget accountability at the Regional Financial and Asset Management Agency (BPKAD) of Banjar Regency. This research was qualitative research with the object studied was data on the realization of performance and financial achievements contained in the Report of Government Agency’s Performance Accountability (LAKIP) of the Regional Financial and Asset Management (BPKAD) of Banjar Regency during 2016-2019. The data analysis technique was Qualitative Descriptive based on three elements in the concept of Value for Money such as economic, efficiency and effectiveness. The results indicated that the financial management and regional assets at BPKAD of Banjar Regency were considered to be able to realize the budget accountability because, in terms of budget management, it was economical and efficient even though it did not meet the effective criteria because it had not been able to ...

Research paper thumbnail of Integrated Reporting For Regional Investment and Achievement of Sustainable Development Goals

GATR Journal of Finance and Banking Review Vol. 7 (1) April - June 2022

Objective – The purpose of this research article is to assess how the integrated reporting is imp... more Objective – The purpose of this research article is to assess how the integrated reporting is implemented into a regional investment information system (RIIS). Within build insight into regional investment management in line with sustainable development goals (SDGs). Methodology –This research was conducted on local governments in Indonesia that have implemented RIIS. Using data from 115 respondents, consisting of elements of local government, academics, business entities, NGOs, social organizations, and care for the environment. The measurement uses a nominal scale with a chi-square test for goodness of fit. Findings – The measurement results showed the frequency of observation (OF) has a value of 52.5504 with the chi-square table showing a value of 37.65. Based on this result showed OF > EF, it is evidence for being of corresponding between integrated thinking that fits with . The level of relationship towards SDGs information communication has a Pearson correlation coefficient...

Research paper thumbnail of Integrated Reporting, Sustainable Development Goals and the Role of Regional Information System

Universal Journal of Accounting and Finance

Research paper thumbnail of Manajemen Regulasi Keuangan Daerah: Hambatan Penyusunan Dan Implementasi

Jurnal Sains Akuntansi Indonesia, Jul 9, 2017

Research paper thumbnail of Pengaruh Profesionalisme, Independensi, Dan Efektivitas Komunikasi Terhadap Kualitas Pengawasan Internal Aparat Inspektorat

Penelitian ini bertujuan untuk mengetahui pengaruh profesionalisme, independensi dan efektivitas ... more Penelitian ini bertujuan untuk mengetahui pengaruh profesionalisme, independensi dan efektivitas komunikasi terhadap kualitas pengawasan internal aparat inspektorat di Inspektorat Provinsi Kalimantan Selatan. Jenis penelitian ini merupakan penelitian kuantitatif dengan metode penelitian survey eksplanatori. Data penelitian diperoleh melalui kuesioner yang disebarkan pada seluruh seluruh pihak internal yang bekerja di Inspektorat Provinsi Kalimantan Selatan. Jumlah pihak internal, pejabat pengawas maupun auditor yang menjadi sampel dalam penelitian ini sebanyak 65 (enam puluh lima) responden. Metode penentuan sampel yang digunakan dalam penelitian ini adalah purposive sampling dan teknik analisis data menggunakan analisis liniear berganda. Hasil penelitian ini menunjukkan bahwa profesionalisme, independensi dan efektivitas komunikasi berpengaruh secara simultan dan parsial terhadap kualitas pengawasan internal. Independensi merupakan faktor yang paling dominan berpengaruh terhadap ku...

Research paper thumbnail of Antecedent Factors in the Implementation of Accounting System and Performance of Information System (A Case in Readiness to Success Accrual Base of Financial Reporting in South Kalimantan – Indonesia)

International Journal of Finance and Accounting, 2017

This article presents how the government's readiness to achieve success of implementation of ... more This article presents how the government's readiness to achieve success of implementation of accounting system and the performance of information system through guidelines Government Accounting Standards (Government Regulation No. 71 year of 2010) which uses acrrual basis for financial reporting, which began since end year 2015. This research is explanatory survey which uses antecedent factors, namely: the role of regulation, management support, communication effectiveness. The role of internal supervision, the implementation of accounting system and performance of information systems. Population in this research are 386 (three hundred eighty six) of the government work units in the Province of South Kalimantan, Indonesia. Sampling method that was used is a multi stages of stratified sampling with proportional samples of government work units. Analysis of data was done using Structural Equation Modeling (SEM) with AMOS application program version 18. The findings of this study i...

Research paper thumbnail of Pengaruh Kepemilikan Manajerial, Ukuran Perusahaan, Leverage Dan Profitabilitas Terhadap Tingkat Konservatisme Akuntansi Pada Perusahaan Manufaktur Yang Terdaftar DI Bursa Efek Indonesia Tahun 2013-2015

This research aims to examine, analyze, and obtain evidence the influences managerial ownership, ... more This research aims to examine, analyze, and obtain evidence the influences managerial ownership, firm size, leverage and profitabilty to accounting conservatism on manufacturing companies that Listed on Indonesian Stock Exchange. This research’s population are Manufacturing Companies that Listed on Indonesian Stock Exchange Period 2013-2015. This research using purposive sampling method to determine the sample. Total sample of this research are 22 companies. This reseacrh uses multiple linier regression analysis to examine the effects of various independent variables on accounting conservatism. Accounting conservatism is a dependent variable in this reseacrh that measured by net asset measures. The independent variables in this research are managerial ownership, firm size, leverage and profitabilty. The result of this research indicate that managerial ownership, firm size and leverage were not influences on accounting conservatism. However, other variables like profitabilty is influ...

Research paper thumbnail of The Role of Agency and Institutional Theory in the Planning and Realization for Capital Expenditures

Jurnal Dinamika Akuntansi, 2018

The capital expenditures are part of direct expenditure in the regional budget. The other element... more The capital expenditures are part of direct expenditure in the regional budget. The other elements of capital expenditures are: personnel expenditure, and spending on goods and services. Planning and realization for capital expenditure in the regional budget for each Government Regional Work Units is a part of policy regional financial management in fiscal decentralization policy which need be increased to achieve value significantly over time. Increasing in planning and realization of capital expenditures is directly related to the amount of capital expenditure element that strengthens physical infrastructure which would strengthen economic growth for social welfare, regional competitiveness for facilitation and liberalization a single market and production base in AEC era. This study examines the role of agency theory and institutional theory in relation with planning and realization of capital expenditures of 82 (Eighty Two) Government Work Units of 3 (Three) regional government,...

Research paper thumbnail of Peran akuntansi keberlanjutan: Akuntabilitas dalam ekologi, sosio, dan ekonomik

This article presents how organizations have the readiness to achieve implementation with the rol... more This article presents how organizations have the readiness to achieve implementation with the role of sustainability accounting design. Goal-based to support the value of information through communication with the sustainability of ecological information, social information, and information for economic (Financial) perspectives. This article is based on survey research, which uses factors, namely organizational development (strategic, social, administrative, and technical) using the sustainability accounting design feature as a system of the Global Reporting Initiative (GRI). Based on coherence and correspondence where sustainability accounting is part of an integrated reporting system feature, the study involved 86 (eighty-six) respondents (Lecturers and Students of Master of Accounting). The role of sustainability accounting in a lot of literature, and based on perceptions of research respondents, is justified by the results: empirical facts of measurement results by testing using...

Research paper thumbnail of Contingency E-Learning for Accounting: Effective Communication in the New Normal Era

GATR Accounting and Finance Review

Objective - The purpose of this research article is to examine the structural aspects of the cont... more Objective - The purpose of this research article is to examine the structural aspects of the contingent variables from the user side and the provider side of e-learning in accounting education and to explore and develop insights on how it can be applied to the changing ways of communication today in the new normal era. Methodology/Technique – We conducted research on e-learning users through 359 (three hundred and fifty nine) students majoring in accounting by using path analysis to obtain measurement results from 2 (two) structural equations. Findings - From the expectations of students as users of e-learning, it showed, first, there are no significance from relevant learning-teaching methods, students self-interest, outcome- based education (OBE) curriculum base, towards implementation of contingency e-learning . Otherwise, engagement within regulatory compliance as the only variable that can be used as an antecedent to predict the implementation of contingency e-learning. Second,...

Research paper thumbnail of Implementation of Integrated Reporting Within Regional Investment Information Systems and Achievement of Sustainable Development Goals (Evidence from Regional Government)

13th GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES

The purpose of this research article is to assess how integrated thinking according to the integr... more The purpose of this research article is to assess how integrated thinking according to the integrated reporting is implemented into a regional investment information system (RIIS).To build insight in regional investment management in line with changes in the investmentclimate due to top-down pressure to meet sustainable development goals (SDGs).Design/methodology/approach: We conducted research for regional governments in Indonesiathat have implemented RIIS. With used data of 115 respondents from elements of regionalgovernment, academics, business entities, NGOs of social and environmental care organizations.The measurement uses a nominal scale with a chi-square test for goodness of fit. Findings: Themeasurement results show the frequency of observation (OF) with a value of 52.5504. Then forthe expected frequency (EF) with degrees of freedom (6-1) (6-1) and a significance level of 0.05,the chi-square table shows a value of 37.65. Based on the measurement results which OF > EF,thi...

Research paper thumbnail of Implementation of Integrated Reporting Within Regional Investment Information Systems and Achievement of Sustainable Development Goals (Evidence from Regional Government)

13th GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES

The purpose of this research article is to assess how integrated thinking according to the integr... more The purpose of this research article is to assess how integrated thinking according to the integrated reporting is implemented into a regional investment information system (RIIS).To build insight in regional investment management in line with changes in the investmentclimate due to top-down pressure to meet sustainable development goals (SDGs).Design/methodology/approach: We conducted research for regional governments in Indonesiathat have implemented RIIS. With used data of 115 respondents from elements of regionalgovernment, academics, business entities, NGOs of social and environmental care organizations.The measurement uses a nominal scale with a chi-square test for goodness of fit. Findings: Themeasurement results show the frequency of observation (OF) with a value of 52.5504. Then forthe expected frequency (EF) with degrees of freedom (6-1) (6-1) and a significance level of 0.05,the chi-square table shows a value of 37.65. Based on the measurement results which OF > EF,thi...

Research paper thumbnail of Integrated Reporting, Sustainable Development Goals and the Role of Regional Information System

Universal Journal of Accounting and Finance, 2021

Purpose: The purpose of this research article is to assess what information should be connected a... more Purpose: The purpose of this research article is to assess what information should be connected and how its information can be connected based on integrated thinking fit within integrated reporting <IR> into information system of regional investment potential (ISRIP) of regional government. To develop insight into how it can be implemented over changes of investment climate due to the top down pressures to fulfill sustainable development goals (SDGs). Design/methodology/approach: we conducted research for regional governments (province/district/city) in Indonesia with investment characteristics of the potential, priorities and opportunities of regional investment units by taking samples for 100 regional investment units. Measurement used nominal scale with chi-square test for goodness of fit to get the measurement of observation frequency (OF) and compared with the expected frequency (EF). Findings: the measurement results showed observed frequency (OF) with a value of 137.97....

Research paper thumbnail of Contingent E-Learning Model: Effective Communication on Accounting Education in the New Normal Era (Case Study in Accounting Department)

12th GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES

Purpose: The purpose of this research article is to examine classical theorie for an implementati... more Purpose: The purpose of this research article is to examine classical theorie for an implementation theory in designing a contingent e-learning model on accounting education. To explore and develop insights on how it can be applied to current changes in the new normal era. Design / methodology / approach: We conducted research of 360 (three hundred and sixty) accounting students in the accounting department. respondents are Diploma 3 students, undergraduate students, and accounting master students who have attended lectures for accounting courses with e-learning (odd semester and even semester 2019/2020). By measuring behavioral aspects (engagement within regulatory compliance; student self-interest), organizational aspects (relevant learning methods, outcomes based education curriculum ), contingent e- learning model (stability personal information technology systems, organizational information and communication technology systems) and effective learning outcomes ( knowledge and co...