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Journal : Nusantara Science and Technology Proceedings

Comparing Indonesia and Malaysia Public Budgeting Process Yuhertiana, Indrawati; Suhartini, Dwi; Tannar, Oryza
Nusantara Science and Technology Proceedings 5th International Seminar of Research Month 2020
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2021.0936

Abstract

This research is exploratory research that aims to understand the government budgeting process. Reforms to manage government for a better, more professional, and modern way has been initiated by the concept of new public management. Therefore, it is important to know the process of this change taking place. One of the outcome changes which is the concern of this research is the transparency of financial information that is conveyed to the public. Therefore, observations were made on the official government website. This study focuses on observing the process of change that occurred in the two countries of Indonesia and Malaysia. The research was conducted by combining literature studies and website studies, with the content analysis method. The study found that the budgeting process is different due to different budgeting systems. However, it has similarities in the stages used, starting from planning, budgeting, implementation, and monitoring evaluation.
The Internal Auditor Psychological Factors Facing Organizational Changes Indrawati Yuhertiana; Gideon SB; Corry Natasha Patrioty
Nusantara Science and Technology Proceedings International Seminar of Research Month Science and Technology in Publication, Implementation and Co
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to justify the psychological factors of internal auditor related with the organizational changes. An exploratory research was done to describe the perception of internal auditor in Government State Owned company by fill in the questionnaire that measure their psychology factor facing the change in organization. There are find 140 respondent but only 37 auditor. The result of this study find that psychology factor measured by the cognitive, affective and behavioral indicators. In cognitive basis, respondents do not feel bothered by the change. Respondents want and are willing to do new things and do not resist new ideas. In affective respondents assume and are confident that the changes the organization benefit. The change was beneficial, useful, wonderful as it can be free to new ideas. In Behavioral tendency, seen a statement on the level of agree to behave are trying new ideas, using new approaches and supporting change.
Implementation of Accrual Based Accounting in Improving Empowerment Small and Medium Enterprises (SMEs) District Rungkut Surabaya Gideon Setyo Budiwitjaksono; Indrawati Yuhertiana
Nusantara Science and Technology Proceedings International Seminar of Research Month Science and Technology in Publication, Implementation and Co
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This article aims to explain the application of accrual accounting in the financial reporting presents creative industry businesses to better support decision making. The application of accrual accounting can provide important information for entrepreneurs. The information generated from the recording process can be used to analyze and measure performance as financial capabilities of a business, especially SMEs craftsman creative industries. Data collection using observation method and interview with the resource (entrepreneur) with cluster sample selection technique, involving 5 (five) persons in each representative of the business group from each region. The result shows that Understanding accrual basis system for business actor especially creative industry entrepreneurs in Surabaya Surabaya region requires gradual learning comprehension of recording system based on accrual for business actor need learning gradually and continuously. Through motivation, determination and hard work can be a key factor in the successful implementation of accrual-based accounting to realize community empowerment.
Sinergity of Ethical Aspects and State Defense Characters to Accounting Competency G. S. Budiwitjaksono; Indrawati Yuhertiana; Luqita Romaisyah
Nusantara Science and Technology Proceedings 4th International Seminar of Research Month
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2019.0403

Abstract

The aim of this study is to explain empirically about the synergy of ethical aspects, the character of state defense and accounting competence in the accounting profession society. This study is a development of the results of Gideon's research (2018), especially in the aspect of behavior. This study method uses qualitative research, with an interpretive approach with interview and observation data collection techniques in several accounting profession communities, especially accountants who work as public accountants, tax accountants, management accountants and educator accountants, in several cities in Java, including : Surabaya, Semarang, Yogyakarta, Bandung, Jakarta. The result of this study showed that accountants are professions that carry out their work always prioritizing aspects of controlled behavior based on a code of ethics regulated in his profession. And accountants also carry out their work in accordance with scientific abilities and technical expertise. Professional accountants show competence that requires several components, namely; special knowledge that demands continuous and consistent expertise or skills and experience; very high moral standards; serve the interests of the community; there is a special permit to run a profession; become a member of a profession. The character of Defending the country is a trait that shows a strong spirit that always grows and develops continuously in carrying out every professional activity. The synergy of the ethical component and character of the state defense can be the strength of the accountant's self in creating adequate competence, and can become a basic ability or need to form a professional individual.
The Corporate Governance Mechanisms in ASEAN Context: A Literature Review Endah Susilowati; Corina Joseph; Vicky Vendy; Indrawati Yuhertiana; Alfi Ardiyanti; Ananda Faticha Putri
Nusantara Science and Technology Proceedings 7st International Seminar of Research Month 2022
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2023.3387

Abstract

This study aims to review the prior studies regarding the corporate governance mechanisms in ASEAN countries. This study uses 11 selected articles published in 2018-2022 in the Scopus journal database. This study found that corporate governance mechanisms can have an impact on bank efficiency, Non-Discretionary Profits, disclosure quality, audit quality, investor reaction, tax avoidance, cost of capital, and financial distress. Further studies are encouraged by including more journal databases to gather more relevant literature in discussing corporate governance in the context of ASEAN countries.
Achieving Agile Leadership in Digital Era Study Case at State of Defense University Oryza Tannar; Indrawati Yuhertiana; Partoyo
Nusantara Science and Technology Proceedings 7st International Seminar of Research Month 2022
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2023.3391

Abstract

This research problem is triggered by changes occurring in various fields caused by technology, health, and the environment. Many companies are forced to suffer losses and even close because they cannot keep up with the changes. The organization slowed down and was eventually abandoned. Therefore, it takes a leader who is agile as well as quick to respond to make decisions immediately. The long-term goal of this research is to build organizational resilience through agile leadership which is the key to saving the organization in times of crisis. The specific target to be achieved is to form a model for staff development at 3 universities in Indonesia that have the same character as state defense campuses, namely UPN “Veteran” Jakarta, UPN “Veteran” Yogyakarta, and UPN “Veteran” Jawa Timur. The method used is a sequential mixed method approach. This study aims to examine the effect of early work education (induction training) and the character of defending the country through employee engagement in agile leadership in the first year. In the second year, this research conducts an in-depth elaboration of employee-engagemen. The output target of this research is published in reputable international journals which in the first year are planned to be published in journals. The TKT of this research is to develop the model so that it is at level 2-3. This research is in accordance with RIRN with the theme of digital economy and also contributes to supporting the achievement of KPI because it involves students, IKU because it involves outside researchers and IKU because the output is a reputable international journal.
The Corporate Governance Mechanisms in ASEAN Context: A Literature Review Endah Susilowati; Corina Joseph; Vicky Vendy; Indrawati Yuhertiana; Alfi Ardiyanti; Ananda Faticha Putri
Nusantara Science and Technology Proceedings 7st International Seminar of Research Month 2022
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2023.3387

Abstract

This study aims to review the prior studies regarding the corporate governance mechanisms in ASEAN countries. This study uses 11 selected articles published in 2018-2022 in the Scopus journal database. This study found that corporate governance mechanisms can have an impact on bank efficiency, Non-Discretionary Profits, disclosure quality, audit quality, investor reaction, tax avoidance, cost of capital, and financial distress. Further studies are encouraged by including more journal databases to gather more relevant literature in discussing corporate governance in the context of ASEAN countries.
Achieving Agile Leadership in Digital Era Study Case at State of Defense University Oryza Tannar; Indrawati Yuhertiana; Partoyo
Nusantara Science and Technology Proceedings 7st International Seminar of Research Month 2022
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2023.3391

Abstract

This research problem is triggered by changes occurring in various fields caused by technology, health, and the environment. Many companies are forced to suffer losses and even close because they cannot keep up with the changes. The organization slowed down and was eventually abandoned. Therefore, it takes a leader who is agile as well as quick to respond to make decisions immediately. The long-term goal of this research is to build organizational resilience through agile leadership which is the key to saving the organization in times of crisis. The specific target to be achieved is to form a model for staff development at 3 universities in Indonesia that have the same character as state defense campuses, namely UPN “Veteran” Jakarta, UPN “Veteran” Yogyakarta, and UPN “Veteran” Jawa Timur. The method used is a sequential mixed method approach. This study aims to examine the effect of early work education (induction training) and the character of defending the country through employee engagement in agile leadership in the first year. In the second year, this research conducts an in-depth elaboration of employee-engagemen. The output target of this research is published in reputable international journals which in the first year are planned to be published in journals. The TKT of this research is to develop the model so that it is at level 2-3. This research is in accordance with RIRN with the theme of digital economy and also contributes to supporting the achievement of KPI because it involves students, IKU because it involves outside researchers and IKU because the output is a reputable international journal.
Co-Authors - Hwihanus Acynthia Ayu Wilasittha Acynthia Ayu Wilasittha Adelita Paramastri Ailani Almira Hartono Putri Ailani Almira Hartono Putri Ajeng Puspa Wardani Alfi Ardiyanti Ananda Faticha Putri Ananda Riana Wulansari Widjanarko Andira Sucianah Andreansyah Firman Maulana Anggraeni Nur Siswiraningtyas Anggraeni Nur Siswiraningtyas Ardi Hamzah Arif Al Furkhon Arista Pratama Arsilo Sofyan, Donny Aulia Rahmawati, Aulia Aurelio Dicky Suwanto Avy Luthfiana Azishanindya Listivaniputri Azzah Arrafi Bilqist Nabila Zahra Cindy Meilia Corina Joseph Cornelia Permatasari Corry Natasha Patrioty dan Donny Arsilo Sofyan Devan Maulana Akbar Devy Sylvia Puspitasari Dewi Suryanita Pratiwi Dhani Ichsanuddin Nur Dhani Ichsanudin Diah Hari Suryaningrum Dian Islamiatus Sa'diyah Dian Islamiatus Sa'diyah Dominikus Bobby Dwi Setyawan Dwi Suhartini Dwi Suhartini Elizabeth Simatupang Elizabeth Simatupang Endah Susilowati Endang Sholihatin Erna Dwi Setyawati Estevania Angel Gloria Faiz Marwan Prayoga Faiza Rahma Dita* Famia Septa Dinda Alfia Farida, Ajeng Eka Farida, Ajeng Eka Fatma Yunita Aprilia Febrianti, Tania Ferdy Achmad Triwahyudi Firnanda, Puspita Dwi Fitri, Anindo Saka G. S. Budiwitjaksono Galan Nur Subhi Gandi Khandin Ratama Gideon SB Gideon Setyo Budiwitjaksono Handayani, Dwi Lia Helmy Sukiswo Henoch Setyo Purnomo Herindraningrum, Farah Faadillah Hero Priono Hero Priono Hero Priono Himmah, Ika Faiqotul Ignathia Martha Hendrati Invony Dwi Aprilisanda Izaak, Wilma Cordelia Jasilah, Jasilah Julianto Harsono, Eddy Kartika Vania Putri Luluk Desva Fitriah Maheran Zakaria Makhnun, Intan Jauharul Maria Yovita R Pandin Mirna Mendrofa Mohamed, Nafsiah Monica Mega Puspa Muchammad Thoriqul Ulum Muhammad Faisal Bachmid Muhammad Rayhan Maulidan Musahadah, Musahadah Musahadah, Musahadah Nabila, Bilqist Nadzah, Savinathul Nafis, Rafina Waiyun Nanang Haryono Nanda Wahyu Indah Kirana Nareswari, Sita Histri Nareswari, Sita Histri Novitasari, Susan Novitasari, Susan Oktaria Nysa Wardani Oktaviana Dewi, Ika Oryza Tannar Partoyo Partoyo Partoyo Qonita Nur Azizah Ramadhan, Brian Bayu Ramadhini Wahyuningrum Reza Afrizal Rachman Rida Perwita Sari Rilah, Fitri Nur Rina Moestika S Rina Moestika Setyaningrum Risandra, Marcelina Salsabila Rizal Amanullah Romaisyah, Luqita Safiah Allisa Salsabila, Fira Fatma Sandra Dwi Maharani Oktafiana Santro Junio Sitanggang Saputri, Dina Wahyu Satria, R Adhi Satrio, M. Dimas Selma Putri Safira Shafira Salwa Zahrani Sherly Alifah Citrayanti Sherly Alifah Citrayanti Simatupang, Elizabeth Siswiraningtyas, Anggraeni Nur Sitanggang, Santro Junio Siti Sundari Siti Sundari Sity Nur Aisiyah Soeparlan Pranoto Sofie Yunida Putri Sri Hastuti Sri Hastuti Srika Anggiria, Kristanti Subhi, Galan Nur Sucahyati, Diarany Sukarno, Gendut Sukirmiyadi, Sukirmiyadi Sukiswo, Helmy Wahyu Sulistiana, Heny Suwandi Suwandi Syarifah hatijah Tania Febrianti Tannar, Oryza Tannar, Oryza Tituk Diah Widajantie Tri Ratnawati Tri Ratnawati Vanydyah Koesmarni Vicky Vendy Wahyu Setiyarso, Reinka Sekar Wati, Seftin Fitri Ana Widodo, Condro Wijaya, Raden Muhammad Syah Arief Atmaja Yesica Arinda Damayanti Yuli Yanti Wulan