The aim of this research was to investigate the contributing factors that insfluenced the intenti... more The aim of this research was to investigate the contributing factors that insfluenced the intentions of accounting students in Indonesia to pursue a career as a professional accountant. The researchers applied quantitative method to present a descriptive analysis of accounting students perception. The researchers collected 439 questionnaires from accounting students across universities in Indonesia with simple random sampling technique. The findings show that the intrinsic factor (attitude) and parental or peers influence (subjective norm) affect the students' intention to pursue a career as a professional accountant. The results of this research are expected to give insights to university's accounting department and professional bodies such as Institute of Indonesia Chartered Accountant and Institute of Certified Public Accountant to formulate strategies to achieve the desired number of accountants in Indonesia. In addition, regulatory agencies can use these findings as a basis to develop policies that guide universities or professional bodies to make the accounting profession more desirable.
ACCOUNTING CERTIFICATIONS: ARE STUDENTS AWARE?, 2019
Compared to other ASEAN countries, Indonesia has the most significant number of accounting studen... more Compared to other ASEAN countries, Indonesia has the most significant number of accounting students and accounting graduates. However, this number is not in line with the number of professional accountants. Indonesia is in number five below Thailand, Malaysia, Singapore and Philippines.
Economic growth and increasing per capita income as the development's success indicator contain s... more Economic growth and increasing per capita income as the development's success indicator contain several weaknesses. The purpose of this research is to evaluate the Rural Community Empowerment National Program, which is an economic development program that has a goal to increase income and reduce unemployment for the poor especially in rural areas. The research conducted in Banyumas Regency, Central Java Province, Indonesia. We evaluate the program by three indicators, the welfare improvement of program beneficiaries, equal income distribution and social capital condition which consist of trust, norms, and network. The result shows that as overall the program can be classified as a success. The program beneficiaries have higher income level compared to Standard of Decent Living in Banyumas Regency; the Gini index is moderate in 0.38. Furthermore, we also show that in our research social capital which consists of trust, norms, and network influence the level of income of program beneficiaries. The implication of this research shows that to improve social, economic empowerment, social capital needs to be improved, supervision and program sustainability are also imperative.
Poor economic condition, unemployment, quality education and lack of other basic infrastructures ... more Poor economic condition, unemployment, quality education and lack of other basic infrastructures are the common problems of rural in Indonesia and many other countries. The rural potentials have not been optimally explored. Hence a place to birth it becomes instead of to live. The government has actually tried several programs for rural economic development, for example by providing more facilities and infrastructure, even creating project PNPM (Program Nasional Pemberdayaan Masyarakat/National Program for Community Empowerment). However, the implementation and effect of these programs have been put into question. In Indonesia, this economic institution is BUMDes (Badan Usaha Milik Desa/ Village Owned Enterprise), the pillars of rural economic activity, serves as a social and commercial institution. This paper aims to explain how to strengthen the role of village-owned enterprise for its role in rural development. Using qualitative approach, this study indicates that village owned enterprise is projected to be new economic strength in rural development in Indonesia and that the rural government can improve the role of village-owned enterprise not only as a government’s fund mediator but also as a facilitator to promote the rural economic activity properly through value addition. The paper aims to generate new insight into the role of village-owned enterprise in Indonesia and its consequence to rural development.
In recent years there has been increasing interest in the promotion of entrepreneurship as a mean... more In recent years there has been increasing interest in the promotion of entrepreneurship as a means of contribution to economic development. Despite such progress, female entrepreneurship continues to be a challenge. It is highlighted in the annual reports of the 2016 Global Entrepreneurship Monitor which reflect that the participation rate for women in entrepreneurial activity is significantly lower than that of men. Therefore, this paper aims to explore gender differences in the particular context of students in university. The survey was administered to the students in faculty of economics and business Universitas Jenderal Soedirman. The paper use Theory of Planned Behavior as a basis theory to explore whether the degree of entrepreneurial intention varies depending on the gender. The result suggests that women students’ entrepreneurial intention is lower than men’s.
In recent years the adoption of social media by small medium enterprises (SMEs) has been growing.... more In recent years the adoption of social media by small medium enterprises (SMEs) has been growing. Social media provide new way in doing business through sharing, collaboration and co-creation. However, the information about the usage of social media for SMEs is not widely available. This paper aims to describe-the role and benefits of social media applications for SMEs. The research uses-quantitative-qualitative methods to obtain the primary data. The quantitative data obtained by-survey, while the qualitative data obtained by in-depth interviews with the owners or managers of SMEs. The results-indicates that the majority of SMEs is already used social media in their business. The perceived benefits of social media-for SMEs are mainly to promote-the products or services;-to expand their customers, to facilitate business transactions with customers and suppliers as well as to increase sales. The result of this research shows that social media are effective tools that can be used to empower SMEs. The research recommends for the government policy improvement for social media penetration for SMEs-as well as infrastructure development-particularly in remote areas in order to achieve more affordable service cost and decreasing the digital divide.
Tata kelola desa menjadi isu yang sangat penting di era pelaksanaan Undang-Undang Nomor 6 tahun 2... more Tata kelola desa menjadi isu yang sangat penting di era pelaksanaan Undang-Undang Nomor 6 tahun 2014. Alokasi dana dari APBN untuk desa dengan jumlah yang signifikan diharapkan dapat membantu desa menjadi lebih mandiri dan sejahtera. Namun, keragaman kemampuan dan keahlian dari desa yang sangat beragam, khususnya untuk mengatasi konsekuensi dari UU yang dapat menjadi tantangan bagi kelancaran tata kelola. Tata kelola desa adalah siklus yang dimulai dari tahap perencanaan dan penganggaran sampai dengan tahap pelaporan pertanggungjawaban serta pembimbingan dan pengawasan. Artikel ini akan memberi beberapa ide tentang bagaimana tata kelola desa dapat diimplementasikan dalam lingkup administrasi desa.
Using an experiment, this study examine whether involvement in the selection of strategic initiat... more Using an experiment, this study examine whether involvement in the selection of strategic initiatives can mitigate the effecs of motivated reasoning which occur when the assessment conducted by group evaluation system rather than merely done by individual. On the psychological research, motivated reasoning occur when managers evaluate and interprete data consistent with their preferences so that they will tend to summarize their conclusion consistent with their desired conclusions. The results of this study indicate that the managers who are involved in the selection of strategic initiatives will provide different support by giving more points on the successes of the strategy than managers who are not involved in the selection of strategic initiatives. However, results suggest further that group evaluation system is not sufficient to mitigate the bias of motivated reasoning. Abstrak Dengan menggunakan metoda eksperimen, penelitian ini menguji apakah keterlibatan manajer dalam pemilihan inisiatif strategi dapat mengurangi bias yang terjadi karena motivated reasoning dan apakah penilaian evaluasi yang dilakukan secara kelompok lebih dapat mengurangi bias tersebut dibandingkan jika penilaian dilakukan secara individu. Dalam penelitian di bidang psikologi, motivated reasoning terjadi ketika manajer mengevaluasi dan menginterpretasi data secara konsisten sesuai dengan preferensi mereka, hal ini mengakibatkan manajer cenderung untuk menyimpulkan evaluasi yang sesuai dengan harapan yang diinginkan. Hasil dalam penelitian ini mengindikasikan bahwa manajer yang terlibat dalam pemilihan inisiatif strategi akan memberikan penilaian lebih baik atas keberhasilan strategi dibandingkan dengan manajer yang tidak terlibat dalam pemilihan inisiatif stategi. Namun demikian, penelitian ini belum dapat memberikan dukungan secara empiris bahwa sistem evaluasi kelompok dapat mengurangi bias yang terjadi karena motivated reasoning.
The aim of this research was to investigate the contributing factors that insfluenced the intenti... more The aim of this research was to investigate the contributing factors that insfluenced the intentions of accounting students in Indonesia to pursue a career as a professional accountant. The researchers applied quantitative method to present a descriptive analysis of accounting students perception. The researchers collected 439 questionnaires from accounting students across universities in Indonesia with simple random sampling technique. The findings show that the intrinsic factor (attitude) and parental or peers influence (subjective norm) affect the students' intention to pursue a career as a professional accountant. The results of this research are expected to give insights to university's accounting department and professional bodies such as Institute of Indonesia Chartered Accountant and Institute of Certified Public Accountant to formulate strategies to achieve the desired number of accountants in Indonesia. In addition, regulatory agencies can use these findings as a basis to develop policies that guide universities or professional bodies to make the accounting profession more desirable.
ACCOUNTING CERTIFICATIONS: ARE STUDENTS AWARE?, 2019
Compared to other ASEAN countries, Indonesia has the most significant number of accounting studen... more Compared to other ASEAN countries, Indonesia has the most significant number of accounting students and accounting graduates. However, this number is not in line with the number of professional accountants. Indonesia is in number five below Thailand, Malaysia, Singapore and Philippines.
Economic growth and increasing per capita income as the development's success indicator contain s... more Economic growth and increasing per capita income as the development's success indicator contain several weaknesses. The purpose of this research is to evaluate the Rural Community Empowerment National Program, which is an economic development program that has a goal to increase income and reduce unemployment for the poor especially in rural areas. The research conducted in Banyumas Regency, Central Java Province, Indonesia. We evaluate the program by three indicators, the welfare improvement of program beneficiaries, equal income distribution and social capital condition which consist of trust, norms, and network. The result shows that as overall the program can be classified as a success. The program beneficiaries have higher income level compared to Standard of Decent Living in Banyumas Regency; the Gini index is moderate in 0.38. Furthermore, we also show that in our research social capital which consists of trust, norms, and network influence the level of income of program beneficiaries. The implication of this research shows that to improve social, economic empowerment, social capital needs to be improved, supervision and program sustainability are also imperative.
Poor economic condition, unemployment, quality education and lack of other basic infrastructures ... more Poor economic condition, unemployment, quality education and lack of other basic infrastructures are the common problems of rural in Indonesia and many other countries. The rural potentials have not been optimally explored. Hence a place to birth it becomes instead of to live. The government has actually tried several programs for rural economic development, for example by providing more facilities and infrastructure, even creating project PNPM (Program Nasional Pemberdayaan Masyarakat/National Program for Community Empowerment). However, the implementation and effect of these programs have been put into question. In Indonesia, this economic institution is BUMDes (Badan Usaha Milik Desa/ Village Owned Enterprise), the pillars of rural economic activity, serves as a social and commercial institution. This paper aims to explain how to strengthen the role of village-owned enterprise for its role in rural development. Using qualitative approach, this study indicates that village owned enterprise is projected to be new economic strength in rural development in Indonesia and that the rural government can improve the role of village-owned enterprise not only as a government’s fund mediator but also as a facilitator to promote the rural economic activity properly through value addition. The paper aims to generate new insight into the role of village-owned enterprise in Indonesia and its consequence to rural development.
In recent years there has been increasing interest in the promotion of entrepreneurship as a mean... more In recent years there has been increasing interest in the promotion of entrepreneurship as a means of contribution to economic development. Despite such progress, female entrepreneurship continues to be a challenge. It is highlighted in the annual reports of the 2016 Global Entrepreneurship Monitor which reflect that the participation rate for women in entrepreneurial activity is significantly lower than that of men. Therefore, this paper aims to explore gender differences in the particular context of students in university. The survey was administered to the students in faculty of economics and business Universitas Jenderal Soedirman. The paper use Theory of Planned Behavior as a basis theory to explore whether the degree of entrepreneurial intention varies depending on the gender. The result suggests that women students’ entrepreneurial intention is lower than men’s.
In recent years the adoption of social media by small medium enterprises (SMEs) has been growing.... more In recent years the adoption of social media by small medium enterprises (SMEs) has been growing. Social media provide new way in doing business through sharing, collaboration and co-creation. However, the information about the usage of social media for SMEs is not widely available. This paper aims to describe-the role and benefits of social media applications for SMEs. The research uses-quantitative-qualitative methods to obtain the primary data. The quantitative data obtained by-survey, while the qualitative data obtained by in-depth interviews with the owners or managers of SMEs. The results-indicates that the majority of SMEs is already used social media in their business. The perceived benefits of social media-for SMEs are mainly to promote-the products or services;-to expand their customers, to facilitate business transactions with customers and suppliers as well as to increase sales. The result of this research shows that social media are effective tools that can be used to empower SMEs. The research recommends for the government policy improvement for social media penetration for SMEs-as well as infrastructure development-particularly in remote areas in order to achieve more affordable service cost and decreasing the digital divide.
Tata kelola desa menjadi isu yang sangat penting di era pelaksanaan Undang-Undang Nomor 6 tahun 2... more Tata kelola desa menjadi isu yang sangat penting di era pelaksanaan Undang-Undang Nomor 6 tahun 2014. Alokasi dana dari APBN untuk desa dengan jumlah yang signifikan diharapkan dapat membantu desa menjadi lebih mandiri dan sejahtera. Namun, keragaman kemampuan dan keahlian dari desa yang sangat beragam, khususnya untuk mengatasi konsekuensi dari UU yang dapat menjadi tantangan bagi kelancaran tata kelola. Tata kelola desa adalah siklus yang dimulai dari tahap perencanaan dan penganggaran sampai dengan tahap pelaporan pertanggungjawaban serta pembimbingan dan pengawasan. Artikel ini akan memberi beberapa ide tentang bagaimana tata kelola desa dapat diimplementasikan dalam lingkup administrasi desa.
Using an experiment, this study examine whether involvement in the selection of strategic initiat... more Using an experiment, this study examine whether involvement in the selection of strategic initiatives can mitigate the effecs of motivated reasoning which occur when the assessment conducted by group evaluation system rather than merely done by individual. On the psychological research, motivated reasoning occur when managers evaluate and interprete data consistent with their preferences so that they will tend to summarize their conclusion consistent with their desired conclusions. The results of this study indicate that the managers who are involved in the selection of strategic initiatives will provide different support by giving more points on the successes of the strategy than managers who are not involved in the selection of strategic initiatives. However, results suggest further that group evaluation system is not sufficient to mitigate the bias of motivated reasoning. Abstrak Dengan menggunakan metoda eksperimen, penelitian ini menguji apakah keterlibatan manajer dalam pemilihan inisiatif strategi dapat mengurangi bias yang terjadi karena motivated reasoning dan apakah penilaian evaluasi yang dilakukan secara kelompok lebih dapat mengurangi bias tersebut dibandingkan jika penilaian dilakukan secara individu. Dalam penelitian di bidang psikologi, motivated reasoning terjadi ketika manajer mengevaluasi dan menginterpretasi data secara konsisten sesuai dengan preferensi mereka, hal ini mengakibatkan manajer cenderung untuk menyimpulkan evaluasi yang sesuai dengan harapan yang diinginkan. Hasil dalam penelitian ini mengindikasikan bahwa manajer yang terlibat dalam pemilihan inisiatif strategi akan memberikan penilaian lebih baik atas keberhasilan strategi dibandingkan dengan manajer yang tidak terlibat dalam pemilihan inisiatif stategi. Namun demikian, penelitian ini belum dapat memberikan dukungan secara empiris bahwa sistem evaluasi kelompok dapat mengurangi bias yang terjadi karena motivated reasoning.
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