This study examines the effect of comprehensive board of commissioner diversity (BOC_DIV) and corporate responsibility (CSR) disclosure for listed companies in Indonesia from 2019 – 2020. The implementation of CSR is growing in emerging markets, including Indonesia. In the context of the dual board system in Indonesia, the role of the board of commissioner is vital to address the growing CSR issue through their monitoring and supervising functions. We based our study on Indonesian-listed firms across industries. However, we exclude the financial sector due to different policies. Multiple Regression is employed to investigate the relationship, and the Generalized Method of Moment (GMM) model is executed to identify whether our model falls into the endogeneity problem. The results showed that several Board of Commissioner characteristics (such as size, independence, and gender) are positively associated with CSR disclosure. After testing for the endogeneity problem, the findings remain similar. We examine several dimensions of the board of commissioner diversity on non-financial outcomes, especially CSR disclosure, in the context of developing countries where a dual board system is implemented.

This study aims to examine the relationship between the political connections of companies' independent supervisory boards (PC‐ISB) to these firms' performance during the COVID‐19 pandemic in Indonesia. This study used 1515 observations of companies listed on the Indonesian Stock Exchange (IDX) for the years 2018–2021. The test was carried out using moderated regression analysis. Additional tests were also conducted, such as market performance tests and endogeneity tests using the System Generalized Method of Moments (the System GMM) and the difference‐in‐difference (DID) regression analysis. Results confirm that PC‐ISB has a significant positive effect on company performance. Then, during the COVID‐19 pandemic, the company's performance got worse. However, we did not find that pandemic conditions moderated the relationship between PC‐ISB and company performance. Our results remained consistent after testing using the System GMM and the DID to address the issue of endogeneity.

This study aims to examine the extent to which accounting information system quality influences accounting information quality. This study's demographic consisted of accounting and finance personnel in Indonesia. The purposive sampling strategy was used in this investigation, and the method used is a survey method. Primary data are used, which are processed statistically using SEM Partial Least Square (PLS) questionnaires as the research instrument. The statistical analysis method uses SEM because there may be a causal relationship between the variables, and each variable is not observed. According to the study's findings, the effectiveness of accountability information systems influences the effectiveness of accountability information. According to the concept, the successful application of accounting information systems helps users make decisions. Additionally, performance will be impacted by the caliber of accounting data.

The purpose of the research was to determine and analyze the effect of the inquiry method on student learning outcomes in grade IV mathematics at Indrapuri Public Elementary School, Tapung District, Kampar Regency. The research was d0ne on 64 students as research objects which were divided into an experimental class and a control class. The research method uses a quasi-experimental method with a data collection tool in the form of an objective test. The data obtained were analyzed using a paired sample t-test. The results of the study concluded that the application of the inquiry method had an effect on student learning outcomes in math class IV at Indrapuri State Elementary School (SDN), Tapung District, Kampar Regency. Thus it can be suggested that the inquiry method can be applied as an alternative learning method in elementary schools.

Purpose This study aims to examine the association between political affiliation types and corporate social responsibility (CSR) commitment for listed companies in Indonesia stock exchange (emerging economy) from 2015 to 2017. Design/methodology/approach The final sample of this research is 1,121 firm-year observations across industries, except the financial sector, because they are under different regulations. To estimate the association, ordinary least square regression is used. Also, the authors check our results using an alternative measure of political affiliations, additional control variables and the generalized method of moment model for endogeneity problems. Findings The result indicates that corporate political affiliations, particularly through military and industry-specialized people, have a significantly positive effect on CSR commitment. After testing for endogeneity problems, the findings remain similar. Research limitations/implications This study implies to the literature by providing empirical findings on how different types of political connections, particularly affiliation through board members with the specifically industry-specialized person and military, influence CSR commitments. Also, the authors show an exchange relationship between government and affiliated firms as the primary external motivation for performing CSR in Indonesia. When investors, creditors and policymakers comprehend the political incentives behind CSR performance, it can enable them to create better business valuations and effective CSR strategies in developing countries. However, this study is subject to several limitations. First, the authors do not examine the effect of a different regime with different types of power. Second, the qualitative aspect of the association between political affiliation and CSR is not explored yet. Originality/value The authors investigate the impact of several types of political affiliations on the nonfinancial outcome (CSR) in the context of an emerging country where business practices are heavily influenced by political connections and the military's dominance.

The purpose of this study is to determine how big influence time constraints, financial constraints and external expertise constraints on the successful application of accounting information systems in Small and Medium-sizedEnterprises (SMEs) in Bandung, Indonesia. The population in this study consisted of accounting and finance staff in Bandung. The sampling technique used was purposive sampling. The data that has been obtained was processed using Structural Equation Modeling Partial Least Squares (SEM PLS). The statistical analysis technique uses SEM because there is a causal relationship between variables and each variable is unobserved. Research has shown that time constraints, financial constraints, and external expertise constraints can affect the success of implementing accounting information systems. According to the concept, a successful implementation of accounting information system will help users in making decisions.

Kajian ini dilakukan berdasarkan fenomena Usaha Mikro Kecil Menengah yang terdaftar di Koperasi kota Tomohon dan Dinas UMKM binaan akan menyusun laporan keuangannya berdasarkan SAK EMKM. Kajian ini memakai pendekatan kualitatif dengan metode studi kasus sumber data yang digunakan adalah data primer dan data sekunder. Hasil kajian ini menunjukan selama penmbuatan pelaporan keuangan UMKM pada De Harvest Tomohon tidak melakukan sesuai SAK EMKM karena agen komersial belum disosialisasikan oleh instansi terkait, kurangnya pelatihan, kurangnya regulasi terkait implementasi tentang SAK EMKM, kurang pengetahuan dan pemahaman tentang SAK EMKM, minimnya pelatihan SAK EMKM, permodalan yang rendah untuk mempekerjakan tenaga profesional saat penyusunan pelaporan keuangan dan infrastruktur tidak memadai dan pemilik bisnis tidak fokus dalam mengkomunikasikan hasil bisnisnya. Karena itu, dalam kajian ini dibuat sistem laporan keuangan sederhana untuk menolong para anggota mengetahui landasan pelaporan keuangan sesuai dengan SAK EMKM.Kata Kunci : Standar Akuntansi Keuangan, EMKM, Usaha Mikro Kecil Menengah, laporan keuangan.

The objective of this research is to examine the relationship between gender and investment efficiency levels in the context of developing countries, specifically focusing on companies listed on the Indonesia Stock Exchange during the period of 2020-2021. It is important to determine whether there is a significant influence on the efficiency levels of companies. By employing regression analysis, this study did not find any significant impact between gender diversity and investment efficiency. The results indicate a negative correlation, suggesting that gender diversity in large-sector companies reduces investment efficiency.

Purpose The authors examine the effect of the politically connected supervisory board (PV_SVP) on corporate investment behavior in Indonesia in the period of 2015–2019. Design/methodology/approach The authors use Indonesian listing companies as our sample. Ordinary Least Squares regression is applied to investigate this association. Also, the authors address the endogeneity problem by using the generalized method of moments. Findings The authors find that firms with political connections through Supervisory Boards (SBs) are negatively significantly associated with corporate investment. Our results are robust to alternative measures and to test for endogeneity. Research limitations/implications The authors contribute to prior research by showing empirical findings on the investment behavior of politically connected firms using an emerging economy context, Indonesia, which has a unique political landscape. The authors offer practical implications for practitioners and policymakers, such as improving the corporate governance system and promoting better investment opportunities by establishing a transparent and competitive environment. Originality/value Our study differs from other studies due to different corporate governance and political connection settings. While most prior studies examine the investment behavior of politically connected firms using the Chinese context, the authors use Indonesia which has different political and governance landscapes. Indonesia applies a two-tier board system that promotes the strategic role of the political supervisory board.

Pengabdian kepada masyarakat bertujuan untuk pengembangan ilmu bagi masyarakat. Salah satu cara untuk melaksanakan pengabdian kepada masyarakat adalah melalui Kuliah Kerja Nyata Tematik (KKN) yang diselenggarakan oleh Universitas Raden Rahmat (UNIRA) Malang yang bertempat di desa Kesamben, Kecamatan Ngajum, Kabupaten Malang. Berdasarkan hasil observasi, terdapat beberapa permasalahan yang dialami oleh desa mitra yang terkait dengan optimalisasi Badan Usaha Milik Desa (BUM Desa). Sesuai amanah Undang-Undang Nomor 6 Tahun 2014 tentang Desa, dinyatakan bahwa desa dapat mendirikan Badan Usaha Milik Desa. Begitu pula desa Kesamben yang berinisiasi untuk mendorong kemandirian masyarakat desa sekaligus perekonomian desa. Tetapi faktanya, BUM Desa dalam kurun waktu 2015 hingga saat ini masih belum optimal bahkan cenderung mengalami stagnansi usaha. Metode pelaksanaan kegiatan ini adalah observasi dan FGD (Focus Group Discussion) yang melibatkan masyarakat desa setempat, perangkat desa, dan seluruh perangkat BUM Desa. Hasil yang di peroleh dalam kegiatan tersebut adalah (1) ditemukan beberapa permasalahan utama yang harus segera diatasi dalam pengelolaan BUM Desa, seperti aspek legalitas BUM Desa, pengaturan organisasi hingga pemilihan produk unggulan yang akan dikelola melalui BUM Desa, dan (2) muncul permintaan dari desa untuk melakukan pendampingan secara terstruktur dan intensif terkait dengan pendaftaran BUM Desa sebagai badan hukum.

Abstract Indonesia has enormous potential tourism to be developed because it has a diversity of natural resources and culture. The development of local tourism needs to be continued to improve local communities' welfare. However, there are a lot of local tourism potentials in villages which have not been explored and exposed. Through community services, academics world could be connected with the village to explore the villages’ potentials and to develop them into tourist villages. This study aims to explore the potential tourism of Kertajaya village based on various aspects and constraints, then to analyze the tourism potentials of Kertajaya Village which could be developed more. The method we used in this research is descriptive with qualitative analysis. Based on the results of some interviews and surveys that we conducted in Kertajaya Village, it can be concluded that Kertajaya Village is potential to become a Tourism Village because of their natural resources, culture, and society. Keywords: Potential tourism; Tourist village; Kertajaya Village Abstrak Indonesia memiliki potensi wisata yang sangat besar untuk dikembangkan karena memiliki keanekaragaman kekayaan alam dan budaya. Pengembangan potensi wisata local perlu terus dilakukan agar meningkatkan kesejahteraan masyarakat lokal. Namun masih banyak potensi wisata local, khususnya yang terdapat di desa-desa yang belum tergali dan terekspose. Melalui pengabdian masyarakat, dunia akademik akan dapat terhubung dengan desa untuk mengeksplorasi potensi desa dan mengembangkannya menjadi desa wisata. Penelitian ini bertujuan untuk menggali potensi pariwisata desa Kertajaya dengan melihat dari berbagai aspek dan kendala, serta menganalisis potensi pariwisata Desa Kertajaya yang mungkin dapat dikembangkan lebih lanjut. Metode yang digunakan dalam penelitian ini bersifat deskriptif, dengan analisis kualitatif. Berdasarkan hasil wawancara dan survey yang kami lakukan di Desa Kertajaya, dapat disimpulkan bahwa Desa Kertajaya cukup berpotensi menjadi Desa Wisata karena kekayaan alam, budaya dan kondisi masyarakatnya. Kata kunci: Potensi wisata; Desa wisata; Desa Kertajaya

system is the effectiveness of a user to understand the information system and implement the use of technology. One of the factors that can affect the quality of accounting information systems is user involvement, which will be the independent variable in this study. The purpose of this study was to examine and analyze the effect of user involvement on the quality of information systems in SMEs in Indonesia. The primary data used in this study was obtained by distributing questionnaires to 78 SMEs who participated in filling out the questionnaire. In this study, the data were analyzed using the structural equation model-PLS. The results showed that user involvement has a significant effect on the quality of information systems.

BUMDes Kertajaya melalui PAB Tirta Jaya memiliki usaha penyaluran air bersih, namun daya dorong ekonomi yang dihasilkan dari usaha penyaluran air bersih masih sangat rendah sehingga keberadaan BUMDes masih jauh dari harapan yang telah disampaikan melalui Undang-Undang. Dalam pengabdian masyarakat ini, kami berupaya untuk meningkatkan nilai tambah dari usaha yang ada sebelumnya. Peningkatan nilai tambah ekonomi dapat dilakukan dengan mengembangkan usaha penyaluran air bersih menjadi usaha penyaluran air minum yang berbasis Chlorine Dioxide. Untuk mengetahui minat, kepercayaan, serta tanggapan masyarakat Desa Kertajaya terhadap usaha penyaluran air minum yang berbasis Chlorine Dioxide, maka kami mengevaluasi studi kelayakan bisnis usaha penyaluran air minum pada BUMDes Kertajaya dengan memperhatikan Aspek Pasar; Teknis dan Teknologi; Keuangan; Ekonomi/Sosial dan Politik; Lingkungan Hidup; Hukum dan Legalitas usaha penyaluran air minum. Hasil studi kelayakan bisnis diharapkan dapat memberikan masukan mengenai prospek usaha penyaluran air minum bagi BUMDes Kertajaya.

This study aims to examine the effect of corporatesocial responsibility disclosure on tax avoidance with corporate governance as moderation variable. The disclosure of corporate social responsibility in this study is measured using performance indicators from Global Reporting Initiative (GRI) 4.1. The score of corporate governance is measured using ASEAN CG Scorecard, while tax avoidance is measured by Cash ETR. The sample in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2018. This study refers to Lanis and Richardson (2012) which found that, the higher the disclosure of social responsibility, the lower the tax avoidance. This study also refers to Salhi et al. (2019) which found that, if corporate governance has been performed well, companies are less likely to do tax avoidance. The results of the study showed that corporate social responsibility and corporate governance had no effect on tax avoidance. Likewise, corporate governance cannot moderate the effect of corporate social responsibility on tax avoidanceKeywords: corporate social responsibility disclosure, corporate governance, tax avoidance, GRI, Asean CG Scorecard, Cash ETR

Pawn included on one of the product financing in islamic banking. Bank BJB Syariah KCP Ciamis there is a product financing Gold Partner iB Maslahah. As known whether the mechanism of the contract that exists on the financing product Gold Partner iB Maslahah is in accordance with theory and existing regulations or not. The formulation of this research problem was how the mechanism akad rahn, qardh and finance on finance products Gold Partner iB Maslahah which is run by BJB Syariah KCP Ciamis. The method used in this research is descriptive method with qualitative approach. This study also uses two data sources, namely primary and secondary sources. The technique of data collection is done by observation, interview, and documentation. Data analysis techniques used are data reduction, data presentation, and clonclusioan drawing/verification. Based on the research results obtained the conclusion that the mechanism of akad rahn, qardh, and finance in the financing Gold Partner iB Maslahah that the mechanism of each contract already well underway, with a wide Gold Partner iB Maslahah itself can facilitate customers who wish to borrow money quickly and it takes time. In the process of redemption of any bank to do it carefully and in accordance with the operational standards that exist. The Bank does not give excess or deficiency in the funds of the loan given to the customer.

The objective of our empirical research is to examine the characteristics of independent supervisory board (SB) on corporate’s risk in dual tier corporate board setting, Indonesia from 2015-2017. This study is different with previous literature in several ways. First, we examine the value of qualified independent SBs in Indonesian dual board setting, while previous studies focus on one-tier board system and developed countries. Second, we also test the effectiveness of several characteristics of qualified independent supervisory board, including size, financial expertise, and tenure on operating and market risks. Based on 1,089 firm-year observations, the results suggest that both independent SB size and financial expertise help company to reduce operating and market risks. Further, we find that independent SB tenure is negatively associated with operating risk. Our results are robust after addressing endogeneity problem.

The aim of this study is to test whether there is an underpricing phenomenon within the Hot Market period in Indonesian public companies in 2018. Among 56 companies which conducted IPOs, our descriptive statistical analysis shows 53 companies experienced underpricing and the rest experienced overpricing. We used nonparametric statistic to calculate the average of initial return, and multiple linear regression to test the effect of independent variables on the initial return. The result shows that the underpricing phenomenon occurred in IPO performance in Indonesia. Meanwhile, the results of hypothesis testing show that the company’s age and the underwriter’s reputation had no effect on initial return, while company’s size and market sentiment show a significant negative effect on initial return.

We investigate whether political independent supervisory boards (political I-SBs) help companies to reduce their corporate risks in the setting of Indonesian two-tier board system. This study is different from other studies in several ways. First, while most prior studies examine the effectiveness of independent boards in one-tier board setting, we use dual board system. This system promotes the strategic role of political I-SBs. Second, we use two measures of corporate risks: operating and market risks. Based on 1,176 firm-year observations for operating risk analysis and 1,254 firm-year observations for market risk analysis, we find that firms with political I-SBs have lower operating and market risks than firms with non- politically connected independent SBs. We also control for endogeneity problem using GMM (Generalized Method of Moments) method, and the results are still consistent.

We investigate the effect of politically connected boards (both supervisory boards [SBs] and boards of directors [BODs]) on cost of debt and equity capital of listed companies in Indonesia which has established a two-tier corporate governance system. The results, based on 250 firms, suggest that companies with politically connected SBs experience lower cost of debt and equity capital, whereas politically connected BODs have no association with cost of either debt or equity. Furthermore, we find that family firms and firms belonging to business groups with politically connected SBs enjoy lower cost of debt and equity capital. Our main results are robust to alternative measures and to tests for endogeneity.

Corporate governance has been an important issue for investors, practitioners, and regulators. This is because board characteristic as central feature of corporate governance has a significant impact on the economy and the firm’s operation. This study investigates the effect of board characteristics on cost of debt for the Indonesian listed companies for the period 2016-2017. The final sample of this study is 777 firm-year observations. We use multiple regressions for the main analysis and Generalized Method of Moments (GMM) to test for endogeneity. The results show that board size is negatively significantly associated with the cost of debt, yet female board and independent boards are not related to cost of debt. The results are still consistent after testing for endogeneity issue.