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Research paper thumbnail of Formation of Pokdarwis in supporting the establishment of the Merbabu slope tourism area in Surodadi Village, Magelang

Community Empowerment

Due to a lack of understanding regarding the development of tourist areas, the natural potential ... more Due to a lack of understanding regarding the development of tourist areas, the natural potential of Surodadi Village, Candimulyo, Magelang Regency has not been optimally developed to become a natural tourist attraction. This community service's goal is to help create tourism awareness groups (POKDARWIS) and educate people on how to manage and develop natural tourism villages. This program uses the knowledge and skill transfer method to village officials and the community as POKDARWIS candidate members. The result of this program was the formation of POKDARWIS as one of the institutions that handles the development or establishment of tourist areas in Surodadi Village, Candimulyo, Magelang Regency.

Research paper thumbnail of Sistem Informasi Pengelolaan Keuangan Daerah dan Penerapan Anggaran Berbasis Kinerja Terhadap Akuntabilitas Publik

Research paper thumbnail of Total Quality Management, Performance Measurement System, Rewards and Organizational Commitment to Performance of Employees Total Quality Management, Sistem Pengukuran Kinerja, Penghargaan Dan Komitmen Organisasi Terhadap Kinerja Karyawan

The main purpose of this research is motivated by empirical study on the performances of bank sta... more The main purpose of this research is motivated by empirical study on the performances of bank staffs which are still varied in terms of services provided for customers. The number of complaints from customers prove that the bank employee's performance is still not optimal. This study is aimed at examining the effect of total quality management, performance measurement systems, rewards and organizational commitment to employee performance. The analysis of the data is through the use of SPSS Multiple Linear Regression. This study provides evidence that organizational commitment has positive infl uence on employee performance while the total quality management, performance measurement system and reward do not provide positive infl uence on the employee performance. ABSTRAK Dorongan utama penelitian ini dilatarbelakangi oleh kajian empiris mengenai kinerja karyawan perbankan yang masih beragam terkait pelayanan yang diberikan kepada para nasabah. Banyaknya pengaduan dari nasabah mem...

Research paper thumbnail of Females on the board of directors and corporate tax aggressiveness in Indonesia: an empirical analysis

This study examines the impact of female's presence on the board of directors on corporate ta... more This study examines the impact of female's presence on the board of directors on corporate tax aggressiveness. The sample is manufacturing companies and trade, service, and investment companies listed on the Indonesia Stock Exchange (ISE) over the 2013-2015 periods. Listed companies on the ISE follow a two-tier board structure consisting of the board of directors and the board of commissioners. This study focuses on the presence of female on the board of directors as the management functions of the company. Based on a sample of 360 company-year observations, our multiple regression results show that a negative and statistically significant association between the presence of female on the board of directors and tax aggressiveness. This result supports previous empirical evidence conducted in Western countries. This finding suggests that the presence of female directors on the board of directors is effective in their tax reporting compliance.

Research paper thumbnail of Intrinsik Motivation And Budgeting Information Framing In Investation Decisions Making: Compare Individual And Group Decisions Motivasi Intrinsik dan Pembingkaian Informasi Anggaran dalam Pengambilan Keputusan Investasi: Perbandingan Keputusan Individu Da

Previous researches have found that group decisions are either more orless riskier compared to de... more Previous researches have found that group decisions are either more orless riskier compared to decisions made by individual group members. This studyproposes and tests three conditions that may influence whether group decisionsbecome more or less risky: (1) the framing of decision alternatives, and (2) thereward of succesful project.This research uses 2 x 2 within subject experimentaldesigns. Participants are 80 undergraduate students. In order to test hypothesis,paired sample t-test is used as different test analysis tool. Result of an experimentshows that the decisions made by subject differ in information framed positivelyand negatively, and when reward was given for successful project.Key Words : Responsibility, Intrinsic Motivation, Framing

Research paper thumbnail of Voluntary Intellectual Capital Disclosure: A Theoretical Test of Proprietary Cost

Proceedings of the 2nd Borobudur International Symposium on Humanities and Social Sciences, BIS-HSS 2020, 18 November 2020, Magelang, Central Java, Indonesia

Research paper thumbnail of Prospek Implementasi Sak Etap Berbasis Kualitas Laporan Keuangan Umkm

Optimum: Jurnal Ekonomi dan Pembangunan

The purpose of this study is to evidence the factors that in uence the perception of the importan... more The purpose of this study is to evidence the factors that in uence the perception of the importance of entrepreneurs related to accounting and nancial reporting efforts and understanding SME entrepreneurs as well as proving the in uence of the quality of nancial reports to the growing number of bank credit received by SMEs in the City and County of ex-Kedu residency. Plan activities will include sampling with purposive sampling, data collection, and then tested by regression analysis testing tool. The results of the data analysis can be concluded that the respondent SMEs in this study have the perception that the accounting and nancial reporting is important in the growth and development of its business. Latest education has positive in uence on the perception of respondents about the importance of entrepreneurs nancial reporting, whereas educational background, gender, and long standing business has no effect on the perception of entrepreneurs about the importance of nancial reporting. Quality of the SME nancial statements affect the amount of credit it receives. entrepreneurs variable information, socialization and last education of the SME entrepreneurs affect the understanding of the content SAK ETAP.

Research paper thumbnail of Formation of Pokdarwis in supporting the establishment of the Merbabu slope tourism area in Surodadi Village, Magelang

Community Empowerment

Due to a lack of understanding regarding the development of tourist areas, the natural potential ... more Due to a lack of understanding regarding the development of tourist areas, the natural potential of Surodadi Village, Candimulyo, Magelang Regency has not been optimally developed to become a natural tourist attraction. This community service's goal is to help create tourism awareness groups (POKDARWIS) and educate people on how to manage and develop natural tourism villages. This program uses the knowledge and skill transfer method to village officials and the community as POKDARWIS candidate members. The result of this program was the formation of POKDARWIS as one of the institutions that handles the development or establishment of tourist areas in Surodadi Village, Candimulyo, Magelang Regency.

Research paper thumbnail of Sistem Informasi Pengelolaan Keuangan Daerah dan Penerapan Anggaran Berbasis Kinerja Terhadap Akuntabilitas Publik

Research paper thumbnail of Total Quality Management, Performance Measurement System, Rewards and Organizational Commitment to Performance of Employees Total Quality Management, Sistem Pengukuran Kinerja, Penghargaan Dan Komitmen Organisasi Terhadap Kinerja Karyawan

The main purpose of this research is motivated by empirical study on the performances of bank sta... more The main purpose of this research is motivated by empirical study on the performances of bank staffs which are still varied in terms of services provided for customers. The number of complaints from customers prove that the bank employee's performance is still not optimal. This study is aimed at examining the effect of total quality management, performance measurement systems, rewards and organizational commitment to employee performance. The analysis of the data is through the use of SPSS Multiple Linear Regression. This study provides evidence that organizational commitment has positive infl uence on employee performance while the total quality management, performance measurement system and reward do not provide positive infl uence on the employee performance. ABSTRAK Dorongan utama penelitian ini dilatarbelakangi oleh kajian empiris mengenai kinerja karyawan perbankan yang masih beragam terkait pelayanan yang diberikan kepada para nasabah. Banyaknya pengaduan dari nasabah mem...

Research paper thumbnail of Females on the board of directors and corporate tax aggressiveness in Indonesia: an empirical analysis

This study examines the impact of female's presence on the board of directors on corporate ta... more This study examines the impact of female's presence on the board of directors on corporate tax aggressiveness. The sample is manufacturing companies and trade, service, and investment companies listed on the Indonesia Stock Exchange (ISE) over the 2013-2015 periods. Listed companies on the ISE follow a two-tier board structure consisting of the board of directors and the board of commissioners. This study focuses on the presence of female on the board of directors as the management functions of the company. Based on a sample of 360 company-year observations, our multiple regression results show that a negative and statistically significant association between the presence of female on the board of directors and tax aggressiveness. This result supports previous empirical evidence conducted in Western countries. This finding suggests that the presence of female directors on the board of directors is effective in their tax reporting compliance.

Research paper thumbnail of Intrinsik Motivation And Budgeting Information Framing In Investation Decisions Making: Compare Individual And Group Decisions Motivasi Intrinsik dan Pembingkaian Informasi Anggaran dalam Pengambilan Keputusan Investasi: Perbandingan Keputusan Individu Da

Previous researches have found that group decisions are either more orless riskier compared to de... more Previous researches have found that group decisions are either more orless riskier compared to decisions made by individual group members. This studyproposes and tests three conditions that may influence whether group decisionsbecome more or less risky: (1) the framing of decision alternatives, and (2) thereward of succesful project.This research uses 2 x 2 within subject experimentaldesigns. Participants are 80 undergraduate students. In order to test hypothesis,paired sample t-test is used as different test analysis tool. Result of an experimentshows that the decisions made by subject differ in information framed positivelyand negatively, and when reward was given for successful project.Key Words : Responsibility, Intrinsic Motivation, Framing

Research paper thumbnail of Voluntary Intellectual Capital Disclosure: A Theoretical Test of Proprietary Cost

Proceedings of the 2nd Borobudur International Symposium on Humanities and Social Sciences, BIS-HSS 2020, 18 November 2020, Magelang, Central Java, Indonesia

Research paper thumbnail of Prospek Implementasi Sak Etap Berbasis Kualitas Laporan Keuangan Umkm

Optimum: Jurnal Ekonomi dan Pembangunan

The purpose of this study is to evidence the factors that in uence the perception of the importan... more The purpose of this study is to evidence the factors that in uence the perception of the importance of entrepreneurs related to accounting and nancial reporting efforts and understanding SME entrepreneurs as well as proving the in uence of the quality of nancial reports to the growing number of bank credit received by SMEs in the City and County of ex-Kedu residency. Plan activities will include sampling with purposive sampling, data collection, and then tested by regression analysis testing tool. The results of the data analysis can be concluded that the respondent SMEs in this study have the perception that the accounting and nancial reporting is important in the growth and development of its business. Latest education has positive in uence on the perception of respondents about the importance of entrepreneurs nancial reporting, whereas educational background, gender, and long standing business has no effect on the perception of entrepreneurs about the importance of nancial reporting. Quality of the SME nancial statements affect the amount of credit it receives. entrepreneurs variable information, socialization and last education of the SME entrepreneurs affect the understanding of the content SAK ETAP.

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