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Journal : Journal of International Conference Proceedings

Reviewing Factors Affecting the Implementation of FAS-EWPA in Small and Medium Enterprises in Denpasar City Ni Luh Nyoman Sherina Devi; Ida Ayu Ratih Manuari; Yura Karlinda Wiasa Putri
Journal of International Conference Proceedings Vol 5, No 1 (2022): 2022 Malang ICPM Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i1.1467

Abstract

Small and Medium Enterprises (SMEs) play a role and contribute to the economy in Indonesia. To obtain additional capital from bank and non-bank financial institutions, SMEs are required to include financial statements as a condition for applying for loans. Financial Accounting Standards for Entities without Public Accountability (FAS-EWPA, in Bahasa Indonesia known as SAK-ETAP) is a standard that is intended for business entities that do not have public accountability such as SME entities. This study aims to analyze the effect of providing information and socialization, entrepreneur education, length of business, business size, and perceptions of SME entrepreneurs on the implementation of FAS-EWPA. The research population is SME entrepreneurs who are located and registered with the Denpasar City Cooperatives and Micro, Small, and Medium Enterprises Service. The results showed that the provision of information and socialization, the perception of SME entrepreneurs had a positive effect on the implementation of FAS-EWPA. Meanwhile, entrepreneur education, length of business, and business size have no effect on the implementation of FAS-EWPA. It can be suggested that the role of related parties such as the government needs to be increased in providing socialization about the understanding of FAS-EWPA. Keywords: FAS-EWPA, Financial Reporting, SMEs.
Determinants of Dividend Policy and Investment Opportunity Set in Manufacturing Companies Listed on The Indonesia Stock Exchange Ni Luh Nyoman Sherina Devi; Ida Ayu Ratih Manuari
Journal of International Conference Proceedings Vol 6, No 2 (2023): 2023 ICPM Bandung Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i2.2376

Abstract

The company's finance decision and dividend policy are two related issues that cannot be separated. When deciding on the value of the company as the primary goal of future expenditures, the IOS offers a more thorough direction. This research seeks to determine the impact of liquidity, activity, and profitability on dividend policy and IOStings in manufacturing businesses listed on the Indonesia Stock Exchange. All manufacturing businesses registered on the Indonesian Stock Exchange in 2018–2020 comprise the population of this study. Using the purposive sampling method, a total sample of 40 manufacturing enterprises for the observation period of 2018-2020 was obtained. Partial Least Squares (PLS) is used and this study's conclusion, dividend policy is unaffected by liquidity. The dividend policy is significantly and positively impacted by profitability. The IOS is unaffected by liquidity. The IOS is unaffected by activity. Profitability significantly and positively influences the IOS. The IOS is significantly and positively affected by dividend policy.
Accounting Information Systems’ Effectiveness at Village Credit Institutions (LPDs) in Denpasar City and the Influencing Factors Ida Ayu, Ratih Manuari; Andre Silvester, Laoh; Ni Made, Karisma Indiani; Ni Putu, Tiara Maharani Krisna Putri
Journal of International Conference Proceedings Vol 7, No 2 (2024): 2024 ICSM Thailand & AIC Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v7i2.3443

Abstract

Companies have been forced to adopt computer-based information systems due to the quick development of information technology. These systems expedite and simplify the management's access to data. The purpose of this study is to investigate how the efficiency of Accounting Information Systems (AIS) at Village Credit Institutions (LPDs) in Denpasar City is impacted by factors such as job experience, educational attainment, training, incentives, and task complexity. The population of the study includes 34 LPDs, with a sample of 136 respondents selected through purposive sampling. Multiple linear regression analysis was involved in the data analysis. The findings indicate that while task complexity has a negative influence on AIS' efficacy, job experience and training have a beneficial impact. However, education level and incentives do not significantly influence the system's effectiveness. These findings suggest that LPD managers should prioritize enhancing work experience and training to improve the effectiveness of their AIS.
Determinants of Dividend Policy and Investment Opportunity Set in Manufacturing Companies Listed on The Indonesia Stock Exchange Devi, Ni Luh Nyoman Sherina; Manuari, Ida Ayu Ratih
Journal of International Conference Proceedings Vol 6, No 2 (2023): 2023 ICPM Bandung Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i2.2376

Abstract

The company's finance decision and dividend policy are two related issues that cannot be separated. When deciding on the value of the company as the primary goal of future expenditures, the IOS offers a more thorough direction. This research seeks to determine the impact of liquidity, activity, and profitability on dividend policy and IOStings in manufacturing businesses listed on the Indonesia Stock Exchange. All manufacturing businesses registered on the Indonesian Stock Exchange in 2018–2020 comprise the population of this study. Using the purposive sampling method, a total sample of 40 manufacturing enterprises for the observation period of 2018-2020 was obtained. Partial Least Squares (PLS) is used and this study's conclusion, dividend policy is unaffected by liquidity. The dividend policy is significantly and positively impacted by profitability. The IOS is unaffected by liquidity. The IOS is unaffected by activity. Profitability significantly and positively influences the IOS. The IOS is significantly and positively affected by dividend policy.
Co-Authors Agung Prajanto Anak Agung Putu Gede Bagus Arie Susandya Andre Silvester, Laoh Ayu Anggreni, Ni Kadek Daniel Raditya Tandio Darmawan, I Putu Aditya Surya Diah Kumalasari, Putu Edy Septian Santosa, Made Eni Indriani Gede Bagus Brahma Putra Hananingrum, Ni Luh Putu Grace Hayu Wikan Kinasih I Dewa Ayu Oktaviani Putri I Gede Cahyadi Putra I Gede Cahyadi Putra I Gede Cahyadi Putra I Gede, Cahyadi Putra I Gusti Ngurah Bagus Gunadi I Kadek Bagiana I Made Wahyu Wijaya I Putu Angga Santika Ida Ayu Nyoman Yuliastuti Ita Puspita Dewi, Ni Wayan Jayatri, Luh Dwi Kadek Santhi Dwi Trisnawati Kadek Silvana Intan Dwi Pratiwi Laoh, Andre Luh Komang Merawati Luh Putri Mas Mirayani M Doni Permana Putra Machmuddah, Zaky Made, Laksmi Sena Hartini Munidewi, Ida Ayu Budhananda Ni Kadek Ayu Diana Putri Ni Kadek Dewi Puspayanti Ni Kadek Handayani Ni Kadek Vina Angelica Putri Ni Ketut Emayanti Ni Komang Janitri Pratiwi Ni Luh Devi Yuniantari Ni Luh Nyoman Sherina Devi Ni Luh Yonny Kaswari Ni Made , Karisma Indiani Ni Made Adelia Andika Putri Ni Made Dwi Ariani Ni Made, Karisma Indiani Ni Putu Yuria Mendra Ni Putu, Tiara Maharani Krisna Putri Ni Putu, Widya Wati Nida, Desak Rurik Pradnya Paramitha Pande Eka Setiawati, Luh Pande, I Wayan Bagus Putri Kiara Citra Putu Ayu Diah Widari Putri Putu Diah Kumalasari Putu Kepramareni Putu Novidiyanti Putu Sughi Indah Dharmayanti Putu, Ayu Diah Widari Putri Rastamiari, I Gusti Ayu Eka Putri RR. Maria Yulia Dwi Rengganis Wina Cahyani, Komang Yura Karlinda Wiasa Putri Yuria Mendra, Ni Putu