Proceeding UKIP International Conference in Economics, Management, and Accounting

Utilization of Solar Power Plants for Coffee Roasters

2022-11-05T18:09:07+00:00

Electricity generation generally uses fossil fuels whose supplies are dwindling in nature, so they must use new and renewable energy such as solar, wind and so on. Rapid technological advances in the field of power generation, such as Solar Power Plants, make it easier in various fields, especially the coffee sector. The purpose of this study was to design a Solar Power Generation system that is used in coffee roasters and then conduct tests to determine the power and time used to roast coffee beans weighing 2 kg. Based on this research, the system in the roasting circuit and process has been successfully created and works well so that the roasted coffee beans can be cooked evenly using a DC motor as a stirrer with specifications of 12 Volt 60 Watt and heating element 220 Volt 300 Watt. Coffee beans weighing ± 2 kg with a maximum temperature of 165 C, require a duration of roasting time of ± 50 minutes. The results of testing the utilization of Solar Power in this coffee roaster are influenced by the temperature produced by the heating element, the weight of the coffee and the way of stirring.

Analysis of Work Culture Characteristics with The Quality of Mamasa Woven Fabric in Balla Satanetean Village, Kecamatan Balla, Mamasa District, West Sulawesi

2022-11-05T18:09:07+00:00

This research was conducted with the aim of knowing the characteristics of work culture with the quality of Mamasa woven fabrics in Balla Satanetean Village, Balla District, Mamasa Regency, West Sulawesi. The type of research used is descriptive qualitative research. Data collection was carried out by conducting observations and interviews. This research will focus on the work culture of PEKKA weavers in Balla Satanetean Village so that they are able to produce quality woven fabrics. The weaving tradition is a tradition that has been maintained from generation to generation from one generation to the next. The tradition or culture of weaving, especially for women in the Village of Balla Satanetean, is not only to preserve culture and support the economic needs of the family. The results of this study indicate that in the weaving process, the weavers have a very strict work culture, this can be seen from the characteristics of the PEKKA weavers' work culture in Balla Satanetean village, namely having a diligent attitude, painstaking attitude, careful attitude, meticulous attitude, creative attitude, spirit of patience, diligent, hard work and responsibility. By implementing a strict and consistent work culture in dealing with weaving work, the woven fabric craftsmen in Balla Satanetean Village can produce quality and high-quality products.

Glaring at The Potential of Digital Taxes in The Digital Era of Indonesia

2022-11-05T18:09:08+00:00

The purpose of the research was to determine the potential of digital taxes in facing the era of society 5.0 in increasing state revenues. This research uses descriptive qualitative research methods with data collection techniques interviews with tax consultants, practitioners in the field of taxation and tax officials. The results of this research indicate that the presence of the era of society 5.0 has had a tremendous impact on various fields of human life, especially the economy, thus requiring the government to prepare various strategies in the form of regulations in implementing the imposition of digital taxes. When viewed from the side of indirect tax (Value Added Tax), the digital economy presents challenges in collecting VAT where imports of goods, services, and intangibles are obtained by final consumers from foreign suppliers.

Big Data Analitics: Big Benefits or Big Risk?

2022-11-05T18:09:08+00:00

The purpose of this research is to determine the impact of implementing big data analytics in the company and to determine the level of security of this big data analytic. This research uses descriptive qualitative research methods with data collection techniques literature study. The results show that big data analytics is very beneficial for users especially for companies, as it allows competitive organizations to discover new cost-saving opportunities and revenue opportunities. In addition, big data analytics technology helps companies meet the huge demand. Armed with endless data resources from customer loyalty programs, buying habits and other sources, companies not only have an in-depth understanding of their customers, companies can also predict trends, recommend new products and increase profitability. Like every advanced concept has some loopholes. Big data analytics technology also has some risks, especially in terms of privacy and security.

Analysis of Factors That Influence on Company Value in Manufacturing Companies in The Indonesia Stock Exchange for The 2018-2020 Period

2022-11-05T18:09:09+00:00

The value of the company is the company's performance as a picture of investors regarding the level of success that has been achieved by the company in managing resources from the process of activities that are already running. This study aims to determine the effect of institutional ownership, managerial ownership, independent board of commissioners, dividend policy and debt policy on firm value in manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2020. The sampling technique used is purposive sampling. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that managerial ownership and independent board of commissioners have a positive effect on firm value, while institutional ownership, dividend policy, and debt policy have no effect on firm value.

The Effect of Managerial Ownership, Institutional Ownership, Independent Board of Commissioners, and Audit Committee on The Value of The Company in Manufacturing Companies in Indonesia

2022-11-05T18:09:09+00:00

The value of the company is an investor’s perception of the company, which is often associated with the stock price. High stock prices make the value of the company also high. The research aims to reexpose the influence of managerial ownership, institutional ownership, independent board of commissioners, and audit committees on corporate values. The population of this study is all manufacturing companies registered with idx in 2017-2020. The study sample numbered 44 manufacturing companies, so the total sample was 176 units of the company. The sampling technique used is purposive sampling. The study used multiple linear regression analysis techniques. The results of this study show that managerial ownership and independent board of commissioners have a positive effect on the value of the company. Institutional ownership and audit committees have no effect on the value of the company.

Moralitas Dalam Penyusunan Apbd: Upaya Mereduksi Flypaper Effect Kritis Habermasian

2022-11-05T18:09:09+00:00

Kondisi dimana terjadi perbedaan dalam keputusan untuk membelanjakan uang yang diperoleh secara gratis dan uang yang diusahakan sendiri adalah flypaper effect. Penelitian ini bertujuan memetakan level moral kepala daerah, tim angggaran pemerintah daerah (TAPD), anggota DPRD, dan SKPD, dalam proses penyusunan APBD di Kabupaten Kepulauan Selayar. Penelitian ini menggunakan metode paradigma kritis, khususnya teori kritis Habermas yang diawali dari evolusi sosial dengan meminjam teori perkembangan kesadaran moral Kohlberg. Hasil penelitian ini menunjukkan bahwa level moral eksekutif dan legislatif masih pada tahapan 1 dan 2 level prakonvensional yang merupakan cermin moralitas ruang publik. Level moral prakonvensional menjelaskan bahwa dominannya perilaku oportunistik eksekutif dan legislatif dalam APBD adalah gejala dan bukti memudarnya, terbatasnya akses, eksklusifnya, terhegemoninya dan terjadinya disintegrasi ruang publik. Peran flypaper effect menjadi gambaran sistem desentralisasi fiskal yang malah memberatkan proses komunikasi dalam lifeword bernama pemerintah daerah. Temuan lain mengungkapkan bahwa teori patron-klien telah menemani teori agensi dalam membentuk interaksi eksekutif dan legislatif. Habermas mengajukan prinsip publisitas dan aksi komunikatif untuk meningkatkan level perkembangan kesadaran moral yang berujung pada komunikasi dalam lifeworld tanpa dominasi.

Factors Affecting Environmental Accounting in Five Star Hotels in Badung

2022-11-05T18:09:10+00:00

Environmental accounting is an important function that describes the environmental costs of efforts considered by corporate stakeholders who can encourage identifying ways to reduce or avoid costs while improving environmental quality. The purpose of this research is to gather empirical evidence on the impact of company size, accounting standards statements, and environmental management on the implementation of environmental accounting in a five-star hotel in Badung. In this study, 96 people from five-star hotels in Badung participated. Purposive sampling was used to determine the sample. Multiple linear regression analysis was used as the analysis technique. The findings revealed that company size, accounting standards statement, and environmental management all had a positive impact on the implementation of environmental accounting in five-star hotels in Badung.

Analisis Penyebab Rendahnya Implementas SAK-EMKM: Studi Pada UMKM di Kabupaten Lombok Timur

2022-11-05T18:09:11+00:00

Usaha mikro, kecil, dan menengah (UMKM) dihadapkan pada salah satu kendala yang biasanya terjadi dalam usaha yaitu keterbatasan dalam pembuatan laporan keuangan. Laporan keuangan dalam UMKM memegang peranan penting karena laporan keuangan memberikan informasi keuangan dari suatu badan usaha, menunjukkan kondisi usaha saat ini yaitu keadaan keuangan perusahaan pada tanggal tertentu dan periode tertentu. Penelitian ini bertujuan untuk menganalisis penyebab rendahnya penerapan SAK EMKM pada laporan keuangan UMKM di Kabupaten Lombok Timur. Objek dalam penelitian ini berjumlah tiga perusahaan dengan mengambil masing-masing satu perwakilan dari industri jasa, dagang, dan manufaktur. Metode penelitian menggunakan pendekatan Deskriptif kualitatif. Hasil penelitian menunjukkan rendahnya penerapan SAK EMKM di sebabkan oleh i) tingkat pendidikan dan tingkat pengetahuan Akuntansi Pemilik UMKM ii) skala usaha UMKM dan iii) akses informasi dan kurangnya sosialisasi SAK EMKM. Menjadi pekerjaan rumah tentunya bagi berbagai pihak terutama akademisi bidang akuntansi serta dinas koperasi dan UMKM dalam membumikan SAK EMKM di tengah industri UMKM saat ini.

Revealing Remote Auditing Practices During The Covid-19 Pandemic

2022-11-05T18:09:11+00:00

The global economic disruption caused by the Covid-19 Pandemic can increase the prevalence of the risk of material misstatement in management's assertions in financial statements. With all the limitations that occur, the auditor needs to provide a responsive response to modify the affected audit procedures, which was originally done by visiting the client, now the auditor must conduct a remote audit. The purpose of the study was to determine the practice of remote auditing used during the Covid-19 pandemic. The research method used is qualitative research which aims to understand the pattern of remote auditing implementation in a community. While the approach used is a phenomenological approach so that it can produce an overview related to the implementation of remote auditing. The results of the study showed that in general, audit procedures during the Covid-19 pandemic remained the same, but the only difference was the tools used in the audit process. Some of the audit procedures that have changed are: cash and cash equivalents (cash count), inventory accounts, and fixed assets. The audit implementation during the pandemic will be effective and efficient if both parties, namely the auditor and the client, are responsive and communicative to each other.

Penerapan Akuntansi pada Usaha Mikro Kecil dan Menengah Khususnya pada Usaha Berkah Laundry

2022-11-05T18:18:14+00:00

Penelitian ini bertujuan untuk mengetahui penerapan akuntansi dan fakta dibaliknya pada Usaha Mikro Kecil dan Menengah (UMKM) khususnya usaha laundry. Metode yang digunakan pada penelitian ini adalah kualitatif yaitu dengan mewawancarai pemilik usaha Berkah Laundry. Hasil penelitian menunjukkan bahwa penerapan akuntans pada usaha Berkah Laundry tidak menggunakan kaidah SAK ETAP dalam pencatatan pengeluaran dan pemasukan. Pencaatatan akuntansi hanya melalui nota pembayaran dari pelanggan yang sederhana dan tidak melakukan pencatatan pengeluaran karena hasil usaha telah bercampur dengan uang pribadi dari pemilik usaha. Pemilik usaha Berkah Laundry juga tidak membuat laporan keuangan karena menganggap tidak diperlukan pada usaha yang dijalankannya. Kontribusi penelitian ini dapat digunakan sebagai referensi tentang penerapan akuntansi pada UMKM yang ternyata tidak berdasarkan kaidah SAK ETAP.

Penerapan Akuntansi pada UMKM Galistra Food di Kabupaten Malang

2022-11-05T18:20:35+00:00

Penelitian ini bertujuan untuk mengetahui bagaimana penerapan akuntansi pada UMKM dan persepsi pemilik UMKM terhadap penerapan akuntansi. Penulis melakukan pengumpulan data yang berhubungan dengan penerapan akuntansi pada UMKM Galistra Food di Kabupaten Malang. Penelitian ini menggunakan metode deskriptif kualitatif. Hasil dari penelitian ini adalah UMKM Galistra Food melakukan pencatatan akuntansi secara manual didalam buku lalu beberapa direkap di dalam microsoft excel. Pencatatan yang dilakukan oleh UMKM Galistra Food meliputi pencatatan penjualan, produksi, persediaan, kas masuk, kas keluar. UMKM Galistra Food memiliki catatan neraca yang dilakukan tiap akhir bulan dan akhir tahun. UMKM Galistra Food juga menggunakan Jurnal Penutup dan Laporan laba rugi untuk mengetahui keuntungan dari perusahaan. Kontribusi penelitian ini diharapkan pemerintah kota dalam hal ini khususnya dinas koperasi mengadakan pelatihan ini secara mendalam terhadap UMKM. Hasilnya diharapkan akan sama - sama menguntungkan antara UMKM dan pemerintah.