Financial Management Information System, Human Resource Competency and Financial Statement Accountability: A Case Study in Indonesia

Komang Adi Kurniawan SAPUTRA,Bambang SUBROTO,Aulia Fuad RAHMAN,Erwin SARASWATI 한국유통과학회 2021 The Journal of Asian Finance, Economics and Busine Vol.8 No.5

This study aims to examine the effect of variables of financial management information systems, organizational culture, and human resource competence on the accountability of village government financial reporting. The sample was 65 villages in the two districts using a simple random sampling technique. To analyze the data of this research, multiple regression analysis was conducted. The results showed that organizational culture as a differentiator in the two districts, namely financial management information systems, organizational culture, and human resource competence has a significant positive effect on accountability in preparing village government financial reports in Tabanan Regency. Meanwhile, organizational culture does not have a significant influence in Badung Regency, this is because each village government has a different work culture. In the Tabanan regency, we use local culture as the basis for organizational culture, while in the Badung regency it can be examined between organizational culture and it is carried out differently, which indicates that no one organizational culture type is superior to other types. This means that all types can move in line with and hand-in-hand based on how and when organizational goals are to be realized.

Establishment of the Indonesian Association of Scientific Journal Editors

Komang G. Wiryawan 한국과학학술지편집인협의회 2019 Science Editing Vol.6 No.2

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The current status of science journals in Indonesia

Komang G. Wiryawan 한국과학학술지편집인협의회 2014 Science Editing Vol.1 No.2

Indonesia is the fourth most highly populated country in the world. Every year, there are more than 1.5-million students enrolled into universities across Indonesia. This large number of students is a potential source of scientific publication, as all students are required to publish a paper before they take their final examination. To accommodate this publication demand, good-quality journals need to be established in Indonesia. Therefore, this paper will describe the current status of scientific journals in Indonesia and some other information related to Indonesian scientific journals. The data presented in this article were obtained from the websites of government institutions such as Indonesian Institute of Sciences, Ministry of Education and Culture, and Indonesian Scientific Journal Database. Currently, there are 5,900 scientific journals in Indonesia that are grouped into three classes, namely non-accredited journals (5,579 titles), accredited journals (342 titles), and international journals (16 titles). Most journals are published by universities, faculties, or departments. Other journals are published by research centers and scientific associations. In recent years, the number of journals indexed in Scopus has increased substantially, from only 2 journals before the year 2000 to 16 journals in 2013. In addition, the number of journals registered in the DOAJ (Directory of Open Access Journals) increased sharply from 3 titles in 2009 to 109 titles at the end of 2013. In the year 2012, the number of papers published in the abovementioned journals was 145,000, but only 1,314 papers were published internationally. This number is still very low, even when compared to some Southeast Asian countries. To improve the quality of journals and to increase the number of papers published, a high commitment from the government is required, particularly in terms of regulation formulation and funding provision.

Optimum Board Size to Achieve Optimal Performance in Indonesia

Komang Ayu KRISNADEWI,Noorlailie SOEWARNO,Dian AGUSTIA 한국유통과학회 2020 The Journal of Asian Finance, Economics and Busine Vol.7 No.11

The aim of this paper is to review the role of board size as part of the corporate governance system. This paper discusses one aspect of corporate governance, namely, boards, in the Indonesian context. Using the literature review method, this paper explores factors that need to be considered to determine the optimal number of boards, especially in Indonesia. We explore some determinants of board size, such as complexity and leverage, ownership structure, and financial ratio support. The results reveal that an understanding of the differences found in the two-tier board model helps us understand that the different functions of the board of commissioners and the board of directors require different test treatments from countries that adhere to one-tier systems. A review of the relationship between board size and company performance is expected to provide the corporate governance literature with insights into optimizing the sizes of boards that can improve company performance, both in terms of boards of commissioners and boards of directors. This paper proposes the simultaneous testing of board size’s relationship with company performance. The results of this study are expected to make a more real contribution about the effect of board size on company performance.

The Effects of Strategic Planning, Human Resource and Asset Management on Economic Productivity: A Case Study in Indonesia

I. Made SARA,Komang Adi Kurniawan SAPUTRA,I Wayan Kartika Jaya UTAMA 한국유통과학회 2021 The Journal of Asian Finance, Economics and Busine Vol.8 No.4

This study aims to examine the effect of strategic planning, human resource management, and asset management on increasing the productivity of the rural economy. This research is a quantitative approach. The research sample was carried out by simple random sampling and data collection using a questionnaire so that 129 respondents were determined. The research test was conducted using multiple linear regression with the OLS (Ordinary Least Square model. The results obtained were that strategic planning, human resource management, and asset management had a significant positive effect on increasing the productivity of the rural economy. This shows that strategic planning is the most important thing in industry, companies, or organizations as a guideline to achieve optimal performance. In addition, human resource management and asset management are positive supports for increasing the economic productivity of rural communities to achieve welfare goals. This research proves that strategic planning must be carried out by considering the existing potential, both sources. natural resources, human resources, and economic resources Meanwhile, human resource management and asset management are mandatory to support the sustainability of an organization or company so that the benefits of the study as study material in strategic decision making, both in business and public policy

Evaluation of Megasphaera elsdenii supplementation on rumen fermentation, production performance, carcass traits and health of ruminants: a meta-analysis

Susanto Irwan,Wiryawan Komang Gede,Suharti Sri,Retnani Yuli,Zahera Rika,Jayanegara Anuraga 아세아·태평양축산학회 2023 Animal Bioscience Vol.36 No.6

Objective: This study was conducted to evaluate the use of Megasphaera elsdenii (M. elsdenii) as a probiotic on rumen fermentation, production performance, carcass traits and health of ruminants by integrating data from various related studies using meta-analysis. Methods: A total of 32 studies (consisted of 136 data points) were obtained and integrated into a database. The parameters integrated were fermentation products, rumen microbes, production performance, carcass quality, animal health, blood and urine metabolites. Statistical analysis of the compiled database used a mixed model methodology. Different studies were considered random effects, while M. elsdenii supplementation doses were considered fixed effects. p-values and the Akaike information criterion were employed as model statistics. The model was deemed significant at p<0.05 or had a tendency to be significant when p-value between 0.05<p<0.10. Results: Supplementation with M. elsdenii increased (p<0.05) some proportion of fermented rumen products such as propionate, butyrate, isobutyrate, and valerate, and significantly reduced (p<0.05) lactic acid concentration, acetate proportion, total bacterial population and methane emission. Furthermore, the probiotic supplementation enhanced (p<0.05) livestock production performance, especially in the average daily gain and body condition score. Regarding the carcass quality, hot carcass weight and carcass gain were elevated (p< 0.05) due to the M. elsdenii supplementation. Animal health also showed improvement as indicated by the lower (p<0.05) diarrhoea and bloat incidences as well as the liver abscess. However, M. elsdenii supplementation had negligible effects on blood and urine metabolites of ruminants. Conclusion: Supplementation of M. elsdenii is capable of decreasing ruminal lactic acid concentration, enhancing rumen health, elevating some favourable rumen fermentation products, and in turn, increasing production performance of ruminants.

Factors That Influence Financial Management: A Case Study in Indonesia

Anantawikrama Tungga ATMADJA,Komang Adi Kurniawan SAPUTRA,Daniel T,H,MANURUNG,Retno WULANDARI 한국유통과학회 2021 The Journal of Asian Finance, Economics and Busine Vol.8 No.6

This study aims to examine the Analysis of Factors Affecting Village Financial Management in Bali Province. Research with a quantitative approach. The research sample consisted of 87 village heads who manage village finances and are responsible for village government financial reports. The data analysis technique uses multiple linear regression and the data collection technique uses a questionnaire. The results showed that the duality of village government (customary village and village apparatus), the capacity of village government officials and the competence of village assistants had a significant effect on the success of village fund management. Meanwhile, accountability does not affect the success of village fund management due to the lack of responsibility of village government officials for village financial management, which causes a negative impact on the sustainability of village governance. Empirically, the better the level of accountability, the better the success of village financial management. Other research results place the synergy of government, the capacity of government officials and the competence of village assistants as social capital, which have a positive effect on the success of village financial management, so that it becomes the focus of the village government in implementing public services and controlling government performance, both financial and non-financial.

Black soldier fly as feed ingredient for ruminants

Astuti Dewi Apri,Wiryawan Komang Gede 아세아·태평양축산학회 2022 Animal Bioscience Vol.35 No.2

This paper is a review of some experiments using black soldier fly (BSF) and its by-product to explore their nutritional value, production potential in Indonesia and its application in the ration of ruminants. Evaluation on the effect of milk replacer, creep feed containing BSF, BSF frass and the possibility to use lactic acid bacteria from BSF as probiotics are presented. Utilization of BSF larvae in milk replacer as skim and cream milk substitute showed that there were similarity on physiological, hematological status and performance of goat kids compared to those offered goat milk or commercial milk replacer. In addition, BSF larvae can be used to substitute soybean meal in the creep feed for post weaning goat kids without any differences in weight gain and blood profiles. However, utilization of BSF frass in the fattening goat ration resulted lower digestibility of dry matter and organic matter due to the chitin content in the frass. Black soldier fly larvae grown on chicken manure harbour lactic acid bacteria (LAB) which have potential as probiotics for ruminants. In general, BSF larvae has potential as ingredient for milk replacer, creep feed, fattening ration, and source of LAB for probiotics.

Influence of Human Resources, Financial Attitudes, and Coordination on Cooperative Financial Management

ATMADJA, Anantawikrama Tungga,SAPUTRA, Komang Adi Kurniawan,TAMA, Gede Mandirta,PARANOAN, Selmita Korea Distribution Science Association 2021 The Journal of Asian Finance, Economics and Busine Vol.8 No.2

The importance of cooperative financial management is expected to be able to encourage the needs of the community especially towards the supervision of cooperatives and human resources. The study was conducted aiming to determine the effect of human resources, financial attitudes, and coordination on cooperative financial management. Research with quantitative methods. The study was conducted with multiple regression methods, while the sampling technique was based on a random sample of samples with the data collection method using a survey method in the form of a questionnaire that was measured with a Likert scale. The method of determining the research sample is done by calculating the Slovin formula, determining the research sample of 166 cooperatives in Buleleng Regency, Bali Province. The results of the research prove that partial human resources have a significant positive effect on cooperative financial management, financial attitude variables have a significant positive effect on cooperative financial management and coordination variables have a significant positive effect on cooperative financial management. The results of this study can be stated that the better the financial management of cooperatives, better will be the impact on cooperative growth so that the need for more competent resources in cooperative management.

스마트 그리드 구축을 위한 정보통신기술

성단근,고갑석,차지영,배국열,장한승,Komang Adi Aswantara 한국컴퓨터통신연구회 2013 OSIA Standards & Technology Review Vol.26 No.3