Quality of Indonesia government financial statements

Anggadini, Sri Dewi; Yahya, Afif Syarifudin; Saepudin, Asep; Surtikanti, Surtikanti; Damayanti, Sari; Kasim, Eley Suzana

doi:10.15549/jeecar.v10i1.1054

Cited by 9 publications

(8 citation statements)

References 20 publications

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“…However, the uncertainties associated with COVID-19, especially the elongation of the pandemic, diminished the recovery capacities of the Thai SMEs. Accounting behavior has been under research for SMEs in the ASEAN region [30]. However, the sustainability of the vulnerable SMEs has been found to worsen due to the absence or reduction of the supply chain during the COVID-19 pandemic [31].…”

Section: -Methodological Approachmentioning

confidence: 99%

Cost Management and Supply Chain Management: Experiences of Vulnerable SMEs during COVID-19

Pathak,

Swatdikun,

Hao

2023

Emerg Sci J

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Small and Medium Enterprises (SMEs) constitute the vital economic fabric of Thailand, catalyzing growth and employment opportunities. However, the advent of disruptive events, exemplified by the COVID-19 pandemic, poses formidable challenges to their sustainable development. Adequate cost management and supply chain management are crucial for these SMEs to sustain themselves through disruptive scenarios. This study aims at exploring, understanding, and analyzing various factors that would impact the reduced vulnerability of SMEs and enhance the sustainability of the Thai economy. The methodology adopted for this research is the qualitative method. The data has been collected through semi-structured interviews and in-depth interviews, and secondary data has been collected through online and printed sources. The data analysis involves content analysis of the themes that are deduced from the extensive literature review. Furthermore, the data has been analyzed with Strength, Weakness, Opportunity, and Threats (SWOT) to analyze the impacts of internal and external factors on the sustainability of the SMEs. The study's findings divulge a spectrum of challenges spanning cost management intricacies, socio-cultural influences, and economic nuances that collectively impede SME progress. The absence of effective governmental policies, regulations, and actual need assessments of society and the economy results in enhanced vulnerabilities for SMEs. Similarly, the risk perceptions of the SMEs were found to be inaccurate, which led to ineffective cost management strategies and supply chain management during the COVID-19 pandemic. These findings cover the existing literature gap. The research paves the way for further micro-level research into the amalgamated impact of cost management and adequate supply chain management, especially during disruptive events such as the COVID-19 pandemic. Doi: 10.28991/ESJ-2023-07-06-018 Full Text: PDF

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Section: -Methodological Approachmentioning

confidence: 99%

Cost Management and Supply Chain Management: Experiences of Vulnerable SMEs during COVID-19

Pathak,

Swatdikun,

Hao

2023

Emerg Sci J

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“…A government organization needs legitimacy to be more accepted by the community (Rahayu, 2016). Therefore, they must be positive and open to the public in delivering information about their performance (Halim & Kusufi, 2014;Anggadini, 2023). The community will participate if the local government has won the trust.…”

Section: Introductionmentioning

confidence: 99%

Local government performance: financial condition perspective

Rahayu

Yudi²,

Rahayu³

2023

JES

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The government performance measurement is essential to assess target achievement and public services, one of which is measured from the perspective of financial conditions. This study aimed to measure the performance of the regency and municipal in Jambi Province. The measurement used eight ratios of the basic factors of local governments' finance to analyze financial conditions. Furthermore, Jambi municipal and Sungai Penuh municipal are the regions with the best financial condition viewed from regional income factors. At the same time, Tanjabbar has the best financial condition from regional expenditure factors. From operational factors, the best position was held by three regions: Kerinci, Tanjabbar, and Sarolangun Regencies. Additionally, Muaro Jambi Regency has the best financial condition viewed from the debt structure factor. Overall, the regencies and municipalities in Jambi Province are in good financial condition. Four regions are averagely good, six regions have better financial conditions, and one region is in the best financial condition compared to those included in the assessment process.

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“…One factor that supports strength in maintaining business is the ability to manage finances and to learn and know information technology (Anggadini, 2015). Several arguments regarding the importance of financial management in the form of cost management, financial reports, and accounting systems as success factors and going concerns for business entities are described in research results by Sian & Roberts (2009), Dunk (2012), Anggadini et al (2023) and Abe et al (2015). GDP, GNP, and GNI data of the four countries in 2020: As shown in the table, Indonesia and the Philippines have a lower GNI compared to Malaysia and Thailand, indicating that per capita income in both countries is still relatively low.…”

Section: Introductionmentioning

confidence: 99%

“…MSMEs have great potential for increasing the workforce as a driver of economic growth, but in reality, they still face several obstacles in internal and external fields, including production, processing, marketing, capital, and others. With the various obstacles MSMEs face, strategies such as partnerships, financial assistance, and increasing investment in MSMEs are necessary (Surtikanti et al, 2023). Financial assistance in the form of capital loans can be obtained from banks and non-banking institutions (Anggadini & Susanto, 2017).…”

Section: Introductionmentioning

confidence: 99%

Development of Micro Small-Medium Business in Asian Countries (Indonesia, Malaysia, Philippines, and Thailand): A comparison in accounting behavior

Anggadini

Luckyardi

Surtikanti

2023

JEECAR

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This study examines how to support and improve micro, small, and medium enterprises (MSMEs) in ASEAN countries, which have been hit hard by the COVID-19 pandemic. This study employs a qualitative research method, which emphasizes observing and examining the substance and meaning of the phenomena more deeply. The research found that the success of MSMEs in Indonesia depends on factors like the business sector, size, financial management, and digital technology use. Similarly, MSMEs policies in Malaysia, Philippines, Thailand, and Indonesia can help increase state income, but require investment in areas like human resources, finance, and marketing. The study aims to provide insights into the strengths and weaknesses of MSMEs in these countries to help promote their development.

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Quality of Indonesia government financial statements

Cited by 9 publications

References 20 publications

Cost Management and Supply Chain Management: Experiences of Vulnerable SMEs during COVID-19

Cost Management and Supply Chain Management: Experiences of Vulnerable SMEs during COVID-19

Local government performance: financial condition perspective

Development of Micro Small-Medium Business in Asian Countries (Indonesia, Malaysia, Philippines, and Thailand): A comparison in accounting behavior

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