Articles

The Impact of Transparency on the Intention to Donate Online through the Kitabisa.com Platform

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This study aims to explore the impact of transparency on the intention to donate online via the Kitabisa.com platform. It employs a quantitative research approach, using primary data collected through online questionnaires distributed via WhatsApp to 100 Accounting students in Banda Aceh. The sampling method used is purposive sampling. The data was analyzed using simple linear regression with the assistance of SPSS 26 software. The findings indicate that transparency significantly influences the intention to donate online through the Kitabisa.com platform.

MSMEs Bookkeeping Capabilities for Accounting Information Transparency

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MSMEs contribute 60% to gross domestic income, MSMEs also absorb labor and collect investment. However, of the total percentage of banking credit, MSMEs only get 20%. Banks experience difficulties in disbursing credit due to a lack of information on debtors who are worthy of financing. Difficulties are caused by the absence of financial reports as a parameter for credit worthiness. Through accounting transparency, it will be easy for MSMEs to know the policies that will be and have been taken. Transparency means the availability of sufficient, accurate and timely information about accounting policies and reporting. It is hoped that this research will be able to provide considerations for MSMEs to improve their accounting capabilities in accordance with SAK EMKM. The research was conducted in Denpasar, involving 100 questionnaire respondents and 10 informants in FGD. The data analysis technique used in this research is interpretive descriptive qualitative analysis technique.

As a result, MSMEs do not yet have the capability to prepare financial reports. MSMES players consider that the important aspects in starting a business are capital, skills and innovation or products, not accounting. Low accounting capability has an impact on neglecting the preparation of financial reports. Transparency can increase funding opportunities from banks or investors as well as opportunities for collaboration. There are still many MSMEs that have not prepared financial reports due to limited human resources and costs. However, MSMES players want to prepare financial reports.

MSMEs in the medium business category have prepared financial reports in accordance with SAK EMKM, only some in the small business group and not in the small business group. SAK EMKM requires a statement of financial position at the end of the period (balance sheet), a profit and loss statement for the period and notes to the financial statement. MSMEs focus more on recording expenses and income for profit and loss projections but ignore the balance sheet and Calc. The compiled profit and loss is still not relevant, there are still many accounts that have not been taken into account. Preparing a complete report in accordance with SAK EMKM will provide much more relevant and credible information.

Breaking the Chains: Transforming Africa’s Economies through Sound Financial Management

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The guide, “Breaking the Chains: Transforming Africa’s Economies through Sound Financial Management,” embarks on a comprehensive journey through the financial landscapes of African nations. It illuminates the pressing challenges born from poor public financial management while spotlighting a myriad of solutions. From the fundamental principles of transparency and accountability to the practical reforms reshaping budgeting, auditing, procurement, and revenue collection, this guide maps out a transformative course. Robust institutions, capacity building, and the role of technology take center stage, while anti-corruption measures fortify the quest for transparency and accountability. International support, monitoring and evaluation, and strategies for overcoming barriers stand as crucial partners in this journey. Amidst the challenges and roadblocks, the future of Africa is boundless, awaiting a new era of economic growth and sustainable development—a future where the chains of fiscal mismanagement are but a distant memory.

The Effect of the Application of Good Corporate Governance Principles on the Managerial Performance of General Companies in the Tirta Kanjuruhan Area

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The purpose of this study is to find out the description of the application of the principles of transparency, accountability, responsibility, independence, fairness to the Tirta Kanjuruhan Regional Public Company. This research focuses on the effect of the application of good corporate governance principles on the managerial performance of general companies in the tirta kanjuruhan area. This type of research is quantitative research with multiple linier regression techniques. The total population of this study was 36 people, with the method used was a census. The respondents of this study were middle-level officials at the Tirta Kanjuruhan Regional Public Company. The results showed that the implementation of good corporate governance on the principle of transparency gained good perception by Perumda Tirta Kanjuruhan employees. The participation of employees in decision making was responded positively by respondents. Meanwhile, with accountability, clarity of functions, implementation, and accountability of organs so that company management is carried out effectively. It was found that the division of tasks of the Perumda Tirta Kanjuruhan organizational structure had matured and did not cause overlapping task implementation between employees. That responsibility is very effective in managing the company. Prudence shows that in Perumda Tirta Kanjuruhan in running its business is very concerned about business risks. The principle of independence shows that the company has been managed in a healthy manner. Professional to determine performance targets, in preparing the company’s annual work plan shows that in running its business Perumda Tirta Kanjuruhan has a measurable business orientation. In the principle of fairness, it is found that in running a business, the company can balance between the interests of the company and the rights of stakeholders.

A Peer-to-Peer File Storage System Using Blockchain and Interplanetary File System

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People’s lives have been profoundly impacted by the headway of innovation which has worked on their lives from each viewpoint. Clearly, innovation assumes a significant part in each circle of life and information stockpiling and sharing is a significant part of it. Current information sharing and storage devices depend on trusted third parties (TTP) and because of the contribution of third parties, such frameworks need straightforwardness, security, trust and strength. To solve these issues, this paper proposes a blockchain-based secure information sharing application by consolidating the highlights of IPFS and Ethereum. In this proposed scheme ethereum blockchain, decentralized storage, encryption and IPFS are combined to build an application that maximizes the technological resources and provide with an effective storage website ,Ethereum blockchain, decentralized capacity, encryption, and InterPlanetary File System are consolidated to assemble an application that boosts the innovative assets and gives a viable storage site. To carry out the proposed situation, smart contracts are written in solidity and sent on the nearby Ethereum test network. The proposed plot accomplishes security, transparency, legitimacy of owner, access control and nature of information.