This study aims to examine how understanding of accounting, accounting information systems, and internal control systems affect the quality of financial reports of small and medium enterprises (MSMEs) located in Pasuruan City. This study uses a quantitative method based on a questionnaire. By using multiple linear regression, partial data analysis was conducted. The results of the study for partial evidence indicate that understanding of accounting and internal control systems significantly affect the quality of MSMEs' financial reports, but the results of accounting information systems do not significantly affect the quality of MSMEs' financial reports. Simultaneous testing shows that understanding of accounting and internal control systems significantly affect the quality of MSMEs' financial reports. The R square result is 42.3%.
This article contributes to the accounting literature on public sector accountability by advancing a dialogic accounting framework that integrates transparency, public participation and inclusivity. The framework enhances internal and external accountability, while addressing good governance challenges such as limited transparency, weak oversight, and passive public participation. Furthermore, the integration of social media as a corrective mechanism allows citizens to voice concerns and hold authorities accountable. Importantly, the incorporation of local cultural values into accountability practices fosters ethical leadership and promotes inclusive governance rooted in community trust. This approach encourages a shift from monologic to dialogic practices in public administration. Therefore, regional leaders, legislators, auditors, and policy advisors are urged to rethink accountability frameworks and actively facilitate channels through which public voices can meaningfully influence decision-making. Accountability is a fundamental pillar of the public sector. However, citizens are often skeptical about the impact of government spending on public welfare. This study examines how monologic accounting hinders good governance and why accountability has not strengthened governance as expected. Drawing on surveys, focus group discussions, and document analysis, the authors found that accountability in Indonesian local government is highly hierarchical, restricts public participation, and reinforces technical compliance over substantive deliberation. This study contributes to the literature by providing empirical evidence on how monologic accounting impedes good governance in developing countries. It enriches theoretical understanding by linking dialogic accounting, social media dynamics, and cultural values to the discourse of public sector accountability reform.
Penelitian ini bertujuan untuk menguji pengaruh kualitas pelayanan, promosi, kemudahan penggunaan, dan online customer review terhadap keputusan pembelian pada ShopeeFood di Kota Makassar. Pendekatan penelitian yang digunakan dalam studi ini adalah penelitian kuantitatif. Populasi pada penelitian ini adalah mahasiswa ITB Nobel Indonesia yang pernah menggunakan layanan ShopeeFood yang jumlahnya tidak diketahui secara pasti, sedangkan metode pengambilan sampel menggunakan non-probability sampling dengan teknik purposive sampling sehingga sampel yang digunakan dalam penelitian ini sebanyak 100 responden. Data dalam penelitian ini didapat langsung dari pengisian kuesioner yang diberikan kepada responden dalam bentuk pertanyaan tertutup yang kemudian akan dijawab oleh responden. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis deskriptif dan analisis regrelis linier berganda. Hasil penelitian ini menunjukkan bahwa kualitas pelayanan, promosi, kemudahan penggunaan aplikasi dan online customer review secara keseluruhan berpengaruh positif dan signifikan terhadap keputusan pembelian ShopeeFood. Temuan ini mengindikasikan bahwa kualitas pelayanan yang baik, strategi promosi yang menarik, aplikasi yang mudah digunakan serta ulasan pelanggan yang meyakinkan mampu meningkatkan minat dan keputusan konsumen untuk bertransaksi di ShopeeFood. Dengan demikian, keputusan pembelian konsumen tidak hanya dipengaruhi oleh satu faktor, tetapi merupakan hasil dari kombinasi berbagai aspek yang membentuk pengalaman pengguna secara menyeluruh.
The overall sustainability of transportation systems is shaped by the dynamic interplay of economic, environmental, and social factors. While system dynamics modeling has been employed to analyze transportation policies, this research offers novel insights into the intricate mechanisms driving sustainability. By developing system dynamics models of transportation systems, we have identified several key findings. First, the economic dimension is significantly influenced by transportation system efficiency. Second, the environmental dimension is affected by the adoption of eco-friendly vehicles and energy conservation measures, which also influence efficient pricing and prioritization strategies. Third, the social dimension is shaped by both the effectiveness and the operational efficiency of the transportation system. Furthermore, scenario analyses involving infrastructure improvements, the adoption of environmentally sound vehicles, and public transport expansion reveal disproportionately large benefits across all three sustainability dimensions. Consequently, this research contributes actionable insights for policymakers seeking to optimize transportation system sustainability by fostering a deeper understanding of these complex dynamics. The positive outcomes of these proposed scenarios were confirmed to be robust through a comprehensive sensitivity analysis, strengthening their practical applicability.
This community engagement program was initiated in response to the linguistic needs of foreign students from the Nueva Ecija University of Science and Technology (NEUST), Philippines, who required Indonesian language proficiency to participate effectively in a student exchange program with the Institute of Technology and Business Asia Malang, Indonesia. The partner institution faced two primary challenges: the absence of a practical and systematic Indonesian language training program for foreign learners and the limited initial language competence among NEUST students. Interestingly, structural similarities between Tagalog and Indonesian—particularly in basic morphemes and affixation patterns—offered a promising foundation for language acquisition. The program aimed to introduce fundamental Indonesian language proficiency equivalent to BIPA Level 4, focusing on communicative competence in academic and social contexts. It was conducted online through five sessions, including one orientation, four core training sessions based on the Task-Based Language Teaching (TBLT) approach, and one evaluation session. The learning materials were adapted from Sahabatku Indonesia – BIPA 4, published by the Ministry of Education and Culture. The outcomes demonstrated significant improvement in participants’ linguistic competence, reflected in higher evaluation scores and active engagement throughout the training. Additional outcomes included online media publications and the adoption of the developed modules as sustainable BIPA teaching materials at NEUST. Overall, this initiative represents an effort in Indonesian language diplomacy, contributing to the strengthening of academic mobility and intercultural collaboration across Southeast Asia.
