Arif Widyatama

1. Corruption leads to losses exceeding 5% of global GDP and diverts approximately USD 3 trillion, representing 25% of the USD 13 trillion in global public expenditure (Nations, 2023). As outlined ...

This study is to examine the effect of integrated reporting and environmental reputation on the comprehensive decision-making by non-professional investors. Specifically, this study examines the process investors use to make comprehensive decisions (i.e. acquisition, evaluation, weighting, and judgment) when seeing information about companies’ integrated reporting and environmental reputations. We use a web-based experiment, or 2x3 between-subjects design, to investigate whether companies’ integrated reporting and environmental reputations have any influence on non-professional investors’ comprehensive decision making. 157 participant randomly selected students to serve as surrogate investors in this experiment. The data obtained were then tested using ANOVA and followed by a post hoc test. The findings show that companies that provide integrated reporting and have an environmental reputation make it easier for non-professional investors to make comprehensive decisions. Research on integrated reporting is scarce. There has been some research on the relationship between integrated reporting and investment decision making, but the environmental reputation of the relationship between integrated reporting and investment decisions has not been extensively explored. In fact, environmental issues are global issues. Furthermore, we argue that this research is very important to be carried out in Indonesia, considering that the arrangements regarding the presentation of various information can be carried out in an integrated or separate manner. This study can provide suggestions for regulators about the importance of regulations regarding the obligation to present financial and non-financial information in an integrated manner. Keyword : integrated reporting, environmental reputation, comprehensive decision making, non-professional investors’ judgment

Purpose: This study aims to identify the effect of the format of a presentation and the form of information on the decision-making process of non-professional investors in Indonesia. Investor behaviors, including acquisition, evaluation, weighting, judgment, and allocation decisions, are explained explicitly after taking a look at the form of the information and the way it is conveyed in various presentation formats.Design/methodology/approach: This research used web-based experiments. It used a 2 × 2 between-subjects design. Eighty-nine selected students acted as surrogate investors. They were provided with company performance reports presented in different report formats (integrated versus non-integrated) and different forms of information (visual versus descriptive).Findings: The results showed that information, when presented visually, is more influential on investment allocation decisions in Indonesia. In addition, the result of the post hoc test indicated that integrated reports are more influential than non-integrated reports.Research limitations/implications: The results of this study have significant implications for companies that publish financial and non-financial disclosures. The reports are required to be presented in an integrated and visual form in order to increase the investors' level of understanding so they can comprehend a company's performance holistically.Practical implications: It is necessary for Indonesian policymakers to create regulations regarding the presentation of financial and non-financial information in an integrated and visual way.Originality/value: This study fills a gap in the literature on integrated reports by showing that the visualization of information in such reports increases the level of understanding that underpins investment decision-making. Furthermore, this study contributes to cognitive load theory by providing evidence that the kind of presentation of information that facilitates people's cognitive ability is not only in the narrative form but visual presentation also works.

The purpose of this study is to understand in depth the implementation of Corporate social responsibility (CSR) in improving the welfare of the community through the CSR program conducted by PT. PLN Region Sulutenggo. The research method used is interpretive, namely understanding from various informants' perspectives regarding the implementation of CSR. The results of this study indicate that the implementation of PT PLN Sulutenggo Region has carried out various work programs that were born through social mapping obtained by phenomena or problems of residents in the area where PT PLN operates, including in the fields of education and health. Therefore, PT PLN must actively participate in continuing to be committed to its work programs. This research has implications for the implementation of the triple bottom line which is fundamental to the implementation of CSR, because companies are not only required to increase revenue but also contribute to two other aspects, namely social and environmental so that the work program of the company's CSR can prosper the community around PT PLN Sulutenggo Region.

The purpose of this study is to examine the relationship between financial literacy and human capital on the performance of Village-Owned Enterprise. Village-Owned Enterprise has an important role in building the economy in the village. However, the condition that occurs is that there are still many conditions of rural community human resources, especially Village-Owned Enterprise officials, who do not have good management skills and financial literacy in managing Village-Owned Enterprise. This research uses explanatory research, research sites are in Sigi and Poso Regencies. The population of this research is the management of Village-Owned Enterprise in Sigi and Poso Regencies, amounting to around 300 people representing each village in Sigi and Poso Regencies. Based on the results of the questionnaire distribution, a sample of 75 Village-Owned Enterprise administrators in Sigi and Poso districts was obtained. Financial literacy in Sigi village and even more so in Poso district is still far from perfect, because Village-Owned Enterprise administrators in SIGI and Poso in general are unable to use village participation funds accountably. This is due to the weak capacity of Village-Owned Enterprise administrators in managing Village-Owned Enterprise planning, implementation and financial reporting. The results of this study prove that the human capital of Village-Owned Enterprise administrators has an effect on Village-Owned Enterprise performance. This indicates that the community, including Village-Owned Enterprise administrators, has the potential to innovate so that it will have an impact on Village-Owned Enterprise performance.

The development of E-Module English Specific Purpose based on computer application is carried out in the development stage based on the Four-D Model. There are define, design, develop and disseminate. The E-module application developed aims to be accessible to teachers and students. It is designed attractively and innovatively because it is equipped with images, learning animations, audio learning, and exercises that can immediately feedback (answers) instantly; this module provides simulations for students about the use of computer applications. The practical test of e-module application is used to determine the practicality of using e-modules computer application by users. This test was carried out by e-module computer application users, namely students and teachers in three selected schools, which consisted of: 75 students and 3 English language teachers. The practicality test results show that the practicality score for the use of e-module computer application is 76.4%.

Abstrak: Penelitian ini bertujuan untuk mengetahui bagaimana pemahaman pelaku UMKM mengenai akuntabilitas yang diwujudkan dalam laporan keuangan. Pemahaman ini penting, mengingat laporan keuangan yang dihasilkan, harus dipertanggungjawabkan kepada pihak eksternal. Penelitian ini dilakukan dengan metode kualitatif dan menggunakan pendekatan fenomenologi. UMKM yang menjadi situs penelitian adalah sebuah UMKM yang bergerak di bidang perdagangan ikan. Hasil penelitian menunjukkan bahwa pelaku UMKM belum memahami makna dan merasa pentingnya akuntabilitas. Hal ini disebabkan karena selama ini mereka hanya melakukan pembukuan dan pelaporan keuangan yang sederhana dan belum sesuai dengan standar yang berlaku yaitu SAK ETAP. This study aims to determine the depth of SME???s understanding towards accountability that embodied in the financial statements. This is important since the financial statements must be reported as part of accountability to external parties. This research was conducted based on qualitative method and phenomenological approach. The site of this research is an SME engaged in a fish trade. The results show that the SME has not realised the meaning and importance of accountability. This is due to simple bookeeping and financial reporting done by this SME, which is not in accordance with the applicable standard (SAK ETAP).