Last October 2019, Indonesian Twitter community is busy discussing the issue of moving the capital city, and people are very eager to share their opinion in various expressions. This form of expression was alleged as a form of society expressing their opinions and arguments. This research uses a dataset from online discussions about moving Indonesian capital on Twitter. The goal of this stud…
Purchase intention and behavioural use of UTAUT model has been used widely but still limited to be tested during the Covid-19 in Indonesia. This study presents UTAUT Model for the freemium mobile games in Indonesia during the pandemic. A survey of SEM-PLS toward 100 Indonesian mobile game players was conducted to analyze Performance Expectancy, Effort Expectancy, and Social Influence as the …
Banks must maintain, calculate, and monitor liquidity using the Liquidity Coverage Ratio (LCR) indicator. In Indonesia, they reported daily, monthly, or quarterly online through a paper template prepared by the Financial Services Authority (OJK). This reporting must accurate and on time or be subject to penalties. For banks that are still processing LCR semi-automatically, this reporting sys…
Perkembangan teknologi dan ilmu pengetahuan pada abad 21 berkembang sangat pesat, menuntut dunia pendidikan untuk mengikuti perkembangan teknologi dalam proses pembelajaran. Penelitian ini bertujuan untuk menghasilkan bahan ajar e-book dan untuk menganalisis kualitas bahan ajar e-book yang mana telah mengikuti perkembangan revolusi industri 4.0. Jenis penelitian yang digunakan dalam penelit…
Penelitian ini bertujuan untuk menganalisis pengaruh pengendalian internal, whistleblowing system, dan integritas terhadap kecurangan akuntansi sebelum dan pada Masa Pandemi Covid-19 pada Bank Perkreditan Rakyat (BPR) di Kota Malang. Penelitian ini termasuk dalam kategori penelitian kuantitatif. Populasi dalam penelitian ini mencakup seluruh pegawai BPR di Kota Malang. Pengambilan sampel d…
This research is an evaluation of the usefulness of financial statements produced by the accrual-based government accounting system in Indonesia. The result reveals that in the process of formulating the regional development plans, LRA (the report of budget realization) and REP (the ratio of income efficiency) are the financial statement element and the financial ratio which have the highest…