Proceedings of the 2016 Global Conference on Business, Management and Entrepreneurship

Session: Financial Management and Accounting

31 articles
Proceedings Article

The Detection of Corruption and The Role of Accountant in Achieving Good Public Governance

Rozmita Dewi YR
The Government of Indonesia has been conducting various corruption eradication efforts; however, these have not been able to effectively prevent corruption in Indonesia. Indonesian Corruption Eradication Commission (KPK) has managed to unravel corruption cases through a thorough detection and investigation....
Proceedings Article

The Effect of Corporate Tax Governance, Audit Quality and Tax Exposure on Audit Fee for Companies Enlisted in Indonesia Stock Exchange

R. Nelly Nur Apandi, Sidharta Utama, Hilda Rosieta
an important issue in the audit process is closely related to the amount of fees set out in an audit engagement. One of the determinants of audit fees based on the characteristics of the audited is related to the corporate governance. The purpose of this study is to determine the effect of corporate...
Proceedings Article

Internal Control and Quality of Financial Reporting in Zakat Management Organization

Elis Mediawati
Zakat is the third pillar of Islam, it must be fulfilled by a muzaki (the person who is obliged to issue zakat), because the rights of others are in the assets which are owned. Zakat in Islam is the worship contains two dimensions they are hablum minallah or vertical dimension and hablum minannas or...
Proceedings Article

The Effect of Employee Competence on the Reliability of Financial Statements

R. Ait Novatiani, R. Roosaleh Laksono
Often we find that the financial statement presented by a company occurred inaccuracy of time in preparing financial statements, causing delays in decision making. Financial statements is financial information used by the company as a means of decision making, the financial statements should be reliable...
Proceedings Article

The Opportunities and Challenges of Islamic Accounting Learning for Vocational Students and Its Application in Islamic Microfinance Institutions

Arim Nasim, Agus Widarsono, Ellinna Riennovita
HR needs in the field of Islamic Economy by 2017 is 20,838 people per year. Nevertheless, the average number of S1 and S2 graduates of Islamic Economy Study Program is 6,542 per year. Hence, there's a gap of 14,296 per year. Most of the needs, especially for BMT and Sharia Cooperative, can be fulfilled...
Proceedings Article

The Impact of Delegated Authority and Organizational Commitment toward Budget Participation

Ernawaty Usman, Nurhayati Haris, Sugianto Sugianto
This study aimed to determine (1) the impact of participative budgeting towards local government performance, (2) the impact of delegation of authority towards local government performance, (3) the impact of organization commitment towards local government performance, (4) delegation of authority as...
Proceedings Article

Reorientation and Renewal of Indonesia Economy Education Curriculum Paradigm based on Creative Economy, Character Education and Local Cultural Values

Moch Noviadi Nugroho
The shift of development paradigm, which initially rests on the power of natural resources based, then changed to rely on the strength of human resources based or commonly also called knowledge-based economy. Creative economy is an economic era that intensifies information and creativity by relying on...
Proceedings Article

The Effect of Return on Assets and Return on Equity to the Stock Price

Fitri Sukmawati, Innes Garsela
This study aims to determine how the "Effect of return on assets and return on equity to the stock price on PT.Indocement Tunggal Prakarsa Tbk". This study uses descriptive-quantitative analysis using classical assumption test. Collecting data using secondary data in the financial statements. The statistical...
Proceedings Article

Stock Valuation of Indonesian Natural Gas Company in the Middle of Global Economic Slowdown

Felix Terahadi, Subiakto Soekarno
2015 is a difficult year as the economic slowed down has made most industries suffer in their core business activities. Nevertheless, Indonesian stated-owned company, PT. Perusahaan Gas Negara (Persero) Tbk (PGN), announced their infrastructure project plan. The project consist of 12 pipelines infrastructure...
Proceedings Article

Developing Students' Financial Literacy and Financial Behaviour by Students' Emotional Quotient

Azizah Fauziyah, Siti Aty Ruhayati
Indonesian financial level exists at the middle level to demand efforts to improve financial literacy and financial behaviour. This study aims to determine the effect of emotional capability to financial literacy and its implications for financial behaviour. This research is a descriptive study using...
Proceedings Article

Valuation of Upstream Oil and Gas Projects using Discounted Cash Flow Methods

Zarpani Zarpani
The objectives of this study are to valuing the interest in the project development of the "AAX" oil field, "NW NTX" working area which is currently held by "AX" limited and "STX" Limited as contractor under the terms of Production Sharing Contract (PSC) with the Indonesian government, represented by...
Proceedings Article

The Analyses of Auditors' Personal Characteristic and its Impact on the Public Accountants' Ethics

Amilin Amilin
The aim of this study is to examine the differences in auditors personal characteristic and their impact on the implementation of the public accountants ethics. The respondents are the auditors who work in the public accounting firm in Jakarta, Indonesia. The sample selection using purposive sampling...
Proceedings Article

Islamic Monetary Policy and its Impact on the Growth of Islamic Banking (Case Study in Indonesia)

Yoghi Citra Pratama
Islamic economics as a new eld in the modern economic science recognizes not only the principles and operations of Islamic commercial banks but also central bank as the monetary and economic authority. Amongst all, the main functions of a central bank in Islam are to maintain price stability and prosperity...
Proceedings Article

Budget Implementation in Higher Education

Asep Kurniawan, Tjutju Yuniarsih, Sumarto Sumarto
This study analyzed the implementation of the budget in universities. Implementation of the budget in question is how the budget preparation and how the implementation of the budget in universities. The method used in this research is a case study method with qualitative approach. The object of research...
Proceedings Article

Executives Characters, Gender and Tax Avoidance: A Study on Manufacturing Companies in Indonesia

Nova Novita
This paper investigates the effect of executives character and gender on corporate tax avoidance. Gender in this research is measured by dummy variable, executives character is measured by the company risk, while tax avoidance is measured by the cash effective tax rate. Data analyzed consisted of 20...
Proceedings Article

Real Activities Manipulation (RAM) and Accrual-based Earning Management Pre and Post IFRS Adoption in Indonesia

Dyah Purwanti
The purpose of this study is to investigate the impact of the adoption of International Financial Reporting Standards (IFRS) on accrual-based earnings management (EM) and real activities manipulations (RAM). The research is motivated by the fact that past studies have indicated the existence of no significance...
Proceedings Article

Creative Thinking Skills within Accounting in College Curriculum of Indonesia

Gayatria Oktalina, Erika Feronika Br. Simanungkalit
Merger of Indonesia to the MEA demanding college graduates have high competitiveness, so that the curriculum should encourage students to have a high-level thinking skillÿone ofÿthem is creative thinking. So, this research examines the content and chances of implementing creative thinking skills across...
Proceedings Article

Performance Evaluation of Indonesian Banks and Foreign Banks Operating in Indonesia Related to Classification of Capital

Sugiarto Sugiarto
This study was undertaken to prove the public perception that bigger banks are more difficult to bankrupt than smaller banks through performance evaluation of Indonesian banks and foreign banks operating in Indonesia related to classification of capital. The study was conducted using secondary data obtained...
Proceedings Article

Financial and Non Financial Factors that Influence the Implementation of IFRS

Icih Icih, Siti Rodiah Qolbiah
Benefits of IFRS adoption by Indonesia has increased credibility, usefulness and comparability of financial reporting . In fact, the adoption of IFRS, many obstacles. This research aims to determine the financial and non financial factors that affect the implementation of IFRS on 8 companies in Property...
Proceedings Article

Smart Business Strategy: Optimize the Role of Management Accounting

Yoga Tantular Rachman, Sendi Gusnandar Arnan, Yogo Heru Prayitno
this research purpose is to remind the role of management accounting for the business success. This research is using descriptive qualitative by studying literature method. The strategy is a key determinant of the success of a company in the long term that will ultimately make the company become winners...
Proceedings Article

Feasibility Analysis of Breeding Sheep Garut

Ina Ratnasari, Dian Hakip nurdiansyah
Karawang District as one of the agricultural areas in West Java province have large farms, allowing one to open a sheep breeding business. The availability of sufficient land to provide food make Karawang area deserves to be one of the region for breeding sheep or goats. This study aims to examine the...
Proceedings Article

The Role of the Rate of Profit Concept in Creating Islamic Financial Market Stability

Trisiladi Supriyanto
This study aims to establish a concept of rate of profit on Islamic banking that can create economic justice and stability in the Islamic Financial Market. To determine the role of the rate of profit as the basis of the profit sharing system implemented in the Islamic financial system, we can see the...
Proceedings Article

Cognitive Bias and Risk Preferences Analysis of Ponzi Scheme Investors

Maya Sari, Nugraha Nugraha
The form of Ponzi scheme has evolved over many years and continues to change shape.The interesting phenomenon from such as Ponzi Scheme is that although many investors have lost their money, as publicized in the mass media, the case still continued until now. This study aims to gain an overview of cognitive...
Proceedings Article

Determinant Factor of Firm's Value on Manufacturing Company in Indonesian Stock Exchange

Suparno Suparno, Djoko Pitoyo
This study aims to analyze and provide empirical evidence that the independent variable Dividend Policy, Manager Share-Owned, Board Size and Profitability, both partially and simultaneously influence the Value of the Firm. Based on agency theory and the theory of dividend policy, in line with the phenomenon...
Proceedings Article

A Risk Analysis of the Customer for Deposit Products in Islamic and Conventional Banking

Badria Muntashofi, Faris Azka
There are currently two types of deposits in the banking world. Ie deposit products of two different banking systems; conventional banking and Islamic banking. From the years 2011-2013 phenomenon decline in deposits (deposits) on Islamic banking and conventional, as well as the fact there is a deposit...
Proceedings Article

An Analysis of Efficiency Technique Level of Rural Bank by using Data Envelopment Analysis (DEA)

Wini Welani, Nugraha Nugraha, Heraeni Tanuatmodjo
Purpose - The purpose of this research is to measure the efficiency technique level of Rural Banks in 2013-2014 by using a Data Envelopment Analysis (DEA) method, by BANXIA software. Design/methodology/approach - The approach used to choose the input and output is intermediation approach. The Input used...
Proceedings Article

The Influence of Financial Performance on Stock Price in Indonesian Oil and Gas Companies

Nurul Eka Putri Purnamasari, Imas Purnamasari, Budhi Pamungkas Gautama
Oil and gas industry showed a declining financial performance caused by the collapse in world oil prices. The purpose of this research to know the effect of profitability and solvency on the stock price of Oil and Gas Company listed on the Stock Exchanege in The Period of 2010-2015. This research applied...
Proceedings Article

Sharia Compliance on Murabaha Financing

Elis Mediawati, Silviana Agustami
This research aims to find out how the sharia compliance supervision on murabaha financing, as well as things become supporters and obstacles in fulfillment of sharia principles on murabaha financing at BMT. This study used a qualitative descriptive method. The data used is Primary data were obtained...
Proceedings Article

The Relationship of Local Own Revenues and General Fund Allocation on Capital Expenditure of Local Government

Heni Mulyani
The percentage of personnel expenditure, spending on goods and services, and other (routine) expenditures in all provinces in Indonesia has been increasing every year with a relatively constant value. This study aims to determine the relationship of local own revenue and general fund allocation on capital...
Proceedings Article

The Effect of Operating Cash Flow on the Profit Growth

Agus Widarsono, Mega Rahmawati
This study aims to investigate the effect of operating cash flow to the profit growth. This study employs associative approach. The objective of the study is to obtain the picture concerning operating cash flow, and to depict the mechanism regarding profit growth in State-Owned Enterprise (SOE) bank,...
Proceedings Article

The Impact of Tourists' Visit Number on the Regional Own Revenue

Imas Purnamasari, Gita Dwi Rahmi
The main aim of this research is to determine the impact of tourists' visit number on the regional own revenue in West Java Province. This research used descriptive and verivicative method. The data was collected by using documentation study technique. The research used the annual data that is published...