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E-Commerce System for an Electronic Product (Case Study of an E-Commerce Company)

Allandreyanto Allandreyanto, Fitri Ismiyanti
The present study intends to aid e-commerce companies in making decisions concerning their midterm planning for new product expansion related to existing watch products or other products that might be easily distributed by packing well and being dispatched by an expedition company. This study helps a...

Recommendation of Quality Control Policies and Procedures for Audit Engagement at PAF X (Medium-Sized Public Accounting Firm)

Veridiana Veridiana
This research aims to understand the impact of leadership responsibilities for quality within a firm with other elements of the international standard on quality control (ISQC) 1 and give recommendations to improve the compliance of quality control standard of public accounting firm X (PAF X) to ISQC...

Quality Review of Internal Audit Reports of Quality Assurance Units Based on IPPF 2400

Andrico Stephanus Hutabarat, Agustinus Nicholas Tobing.
This research aims to determine the conformity of IPPF Standard 2400 implementation regarding Communicating Results in Bank X with professional practices in international standards of internal audit. This research used a qualitative method with descriptive design. The results of this research concluded...

Analysis of Correlation Between Internal Financing and External Financing (Empirical Study on Manufacturing Companies Listed on Indonesia Stock Exchange during 2010–2015)

Hanny Goenawan, Gede H. Wasistha
The purpose of this study is to obtain empirical evidence about the negative relationship between internal and external funding for manufacturing businesses. The study uses multiple linear regression with panel data for manufacturing companies listed on the Indonesia Stock Exchange from 2010 to 2015....

Towards Convergence of International Education Standards: Implementation of IES 4 in Accounting Education

Rina Karlina, Elvia R. Shauki
This study analyzes a phenomenon occurring in the Indonesian State College of Accountancy (PKN–STAN) regarding the school’s readiness for implementing the Indonesian National Qualification Framework (KKNI), the Higher Education National Standards (SN–Dikti), and International Education Standard (IES)...

Influence of Nonfinancial Information on Abnormal Returns

Amin Arianto, Aria Farah Mita
Financial information has a weakness in biases as a reference in decision making by investors. Nonfinancial information is needed to supplement financial information to show a company’s overall profile. This study aims to analyze the level of nonfinancial information disclosure and influence of prospector,...

Evaluation of Budgeting System Using Activity- Based Budgeting: A Case Study at PT X

Mayla Khoiriyah, Elvia R. Shauki
The purpose of this study is to answer the problem arising in PT X, a cleaning service company that is failing to achieve its target profit and suffering from the inaccurate allocation of its production costs. The analysis shows that the target profit cannot be achieved due to the incapability of the...

Design of a Risk-Based Review Program for the Audit of Governments Financial Statements Conducted by the Public Accountant for The Comptroller of the Supreme Audit Board of the Republic of Indonesia

Yasmin Julianti, Bambang Pamungkas
This research aims to propose a design of the review program for the audit of the Indonesian government’s financial statement, conducted by the Public Accountant for The Comptroller of Supreme Audit Board. This is a qualitative research paper with descriptive analysis. Interviews with the staff and manager...

The Role of Pay Scheme and Ethics Level for Decreasing Budgetary Slack: Experiment Setting

Agus Munandar, Elvia R. Shauki, Vera Diyanty
Budgeting is an important tool for evaluating a manager’s performance. Unfortunately, budgets are susceptible to budgetary slack, in which a manager provides an overly pessimistic and conservative estimation of income and expenses. This study aims to investigate the effect of pay scheme and ethics level...

Evaluation of Internal Control System in Cash Disbursement Cycle: Case Study of Construction Company PT XYZ

Nindya Farah Dwi Puspitasari, Chaerul D. Djakman
Construction Company PT XYZ’s actual situation based on an internal audit report shows some unusual transactions related to the cash disbursement cycle. This indicates that the company needs an adequate internal control system to provide assurance in cash disbursement transactions so that reports on...

Determinants of Islamic Social Reporting in Indonesia and Malaysia

Ain Hajawiyah, Dodik Siswantoro, Miranti Kartika Dewi
This paper aims to examine the determinants of Islamic Social Reporting (ISR) disclosure levels and examine whether legal origins affect ISR disclosure levels. This study examined samples from Islamic banks in Indonesia and Malaysia between 2013 and 2015 using regression analysis. The result shows that...

Internal Controls in the Sales Cycle to Minimize Risks (Case Study at PT XYZ)

Fitriyeni Oktavia, Bambang Pamungkas
Sales are a major source of corporate earnings. Improved sales are an important goal in supporting a company's operational processes. As a sales strategy, sales on credit is an option to increase the demand for a firm’s goods. However, offering credit can negatively impact a company's business if it...

Analysis of Internal Control of Procurement of Government (Case Study on at XYZ University)

Prita Putri Primanda, Siti Nurwahyuningsih Harahap
This study aims to explain the mechanisms of procurement of goods and services and identify the weakness of internal controls in the procurement of goods and services at XYZ University. Due to time and data constraints, this study is limited to control activities on the procurement of goods and services...

The Impact of the Exchange Rate and Its Volatility on Output in Asia: The Role of Global Value Chains

Asia Miscolayati Hasanah, Telisa Aulia Falianty
As a consequence of global value chains (GVCs), the exchange rate and its volatility becomes more important in influencing the output of a country. An interesting question has surfaced that concerns the alteration of exchange rate effects toward output in the GVC context. This study tries to fill the...

Impact of Pension Plan Risk on Cost of Debt and Equity in Companies with Pension Plan Assets

Irma Sriwijayanti, Sylvia Veronica Siregar
This study analyzes the effect of pension plan risk on cost of debt and equity in companies with pension plan assets based on the value of pension liabilities, the difference between value of pension assets and liabilities, and the difference between risk of pension assets and liabilities. 177 observations...

Intellectual Capital and Firm Performance: Applying a Modified Value-Added Coefficient

Vera Diyanty, Mitha Dwi Restuti, Vera Diyanti, Elvia R. Shauki
Knowledge-based industries base their business processes on intellectual capital. This study, conducted in Southeast Asian countries, examines the influence of intellectual capital on financial performance and market performance of a company in the knowledge-based industry. Intellectual capital is measured...

CEO Overconfidence, Real Earnings Management, and Future Performance: Evidence from Indonesia

Vera Diyanty, Paulina Sutrisno, Vera Diyanti, Elvia R. Shauki
The purpose of this study is to examine whether an overconfident CEO affects real earnings management and indirectly affects future performance. An overconfident CEO is measured using three metrics to obtain robust results. The sample utilized contains data from manufacturing companies listed on the...

Analysis of Recommendation for Base Erosion and Profit Shifting Action Plan 12: Mandatory Disclosure Rules in Indonesia

Dyah Santi Palupi, Danny Septriadi
Taxpayers use the services of other parties (promoters) who have great knowledge of domestic and international tax legislation to arrange their tax planning. Tax planning is legal because it does not violate the rules and still remains within the corridor where the rules apply. But tax planning activities...

Impact of Implementation of IFRS 15 on the Financial Statements of Telecommunication Company (Case Study of PT XYZ)

Mardo Bernoully, Ludovicus Sensi Wondabio
The purpose of this research is to analyze the impact of implementation of IFRS 15 “Revenue from Contract with Customer” on the Financial Statement of Telecommunication Company in Indonesia. The paper presents a qualitative analysis in the form of literature and case study in cellular business process...

Avoiding Tax using Hybrid Mismatch Arrangement Schemes in Indonesia

Errine Nessy, Ning Rahayu
The present study investigates the habit in Indonesia of avoiding tax by means of hybrid mismatch arrangement schemes. A qualitative approach and data collection by means of library and field study was adopted in the present study. In-depth interviews were done with key respondents representing practitioners,...

Analysis of transfer pricing in lending: Case study |of company x and a subsidiary

Kristianti Hosiana, Christine Tjen
This study discusses interest payments on loan transactions between Company X and its subsidiary based on transfer pricing rules and Government Regulation No. 94 of 2010. The purpose of this study is to determine how transfer pricing is implemented and to analyze the tax savings on interest payments...

A Blue Economy for Better Economic Development: A Case Study of East Nusa Tenggara, Indonesia

Sofia Mahardianingtyas, Dhian Adhetiya Safitra, Alfado Agustio
East Nusa Tenggara (NTT) is one of the highlights in Indonesian development programs, along with other areas in eastern Indonesia. Some indicators show that NTT is lagging behind other states compared to others, although it has abundant natural resources. Supported by extensive waters, coastal areas,...

The Implementation of Fraud Risk Assessment in Anticipating Fraud in the Goods Purchasing Cycle Case Study on Small and Medium Enterprise: PT X

Mega Silvia Fahriani, Agustinus Nicholas Tobing
The aim of this study is to conduct a fraud risk assessment on the goods purchasing cycle in a company denoted as ‘PT X’ among the strategies it should deploy to anticipate fraud that may threaten its sustainability. By deploying Fraud Risk Assessment, the management can set priority controls and adopt...

The Impact of Government Oversight on Corruption in Procurement Activities of Local Governments in Indonesia

Anda Dwi haryadi, Hilda Rossieta, Sidharta utama
This study examines the impact of supervision on corruption in procurement activities of local governments in Indonesia. Procurement in this study is classified into two activities based on the type of expenditure: (1) capital expenditures and (2) operating expenditures. Thus, this study will also identify...

The Impact of University Learning and Internship Learning on the Relevant Outcomes based on the International Education Standard–3 Case Study: Accounting Students of the Faculty of Economics and Business, University of Indonesia

Khalid Ardhi Nurrahman, Emil Bachtiar
This study examines the impact of university and internship learning on the relevant outcomes from International Education Standard (IES) 3. The university learning experience in this study reflects the most recent gradepoint averages and experiences of participating students, whereas the internship...

If there is an easier way, why choose the hard way? (Case Study on the Ticketing Usage at Bogor Station)

Eka Hastawati, Riyanto Riyanto
PT. Jabodetabek Commuter Line continuous to push passengers still using Tiket Harian Berjaminan (THB) for Jabodetabek train (KRL passengers) to switch to Multitrip Card (KMT), which is more practical and efficient. However, in 2016, there were still 42% of KRL passengers who used the THB system. It is...

Analysis of Financial Derivative Effects on Tax Avoidance in Non-Financial Companies Listed on The Indonesian Stock Exchange Market (BEI)

Ellis Veronika Sitinjak, Dwi Martani
The purpose of this study is to analyze whether companies engaged in financial derivative transactions have higher tax avoidance levels and whether the fair value of financial derivatives affects the levels of tax avoidance. This study uses financial statements of non-financial companies listed in the...

Influence of a Wife’s Education on Her Partner’s Health Status: Evidence from Married Couples in Indonesia

Syta Kurnia Putri
Health is an important part of human capital investment. One of the greatest factors affecting one’s health is his educational attainment. Individuals with longer years of schooling tend to have better health as adults and, theoretically, an individual’s health is not only affected by their own behavior...

SAP Implementation, User’s Satisfaction, and Its Utilization

Mira Falatifah, Kurnia Indah Sumunar, Elvia R. Shauki, Vera Diyanty
This study explores the extent to which System Application and Product (SAP) implementation can satisfy users completing their work regarding user perceptions. Moreover, the extent to which the theory of planned behavior (TPB) moderates satisfaction provides positive user influence on SAP utilization...

Firm Maturity and Corporate Social Responsibility: Using Slack Resources and Gender Composition as Moderating Variables

Rita Sugiarti Nida, Nadya Hasan, Elvia R. Shauki, Vera Diyanty
This study examines the effect of firm maturity on corporate social responsibility (CSR) using slack resources and gender composition as the moderating variables. Based on stakeholder theory and legitimacy theory, this study develops hypotheses. This study uses 53 Indonesian firms and finds that firm...

Do Educated Wives Work Longer Hours? nalyzing the Effect of Educational Attainment on orking Hours among Married Couples in Indonesia

Ratu Khabiba, Qisha Quarina
This paper aims to analyze the impact of married couples’ educational level on the allocation of working hours in a household. This study contributes to the literature on women’s participation in employment, especially among married women, to see whether the traditional norms about gender roles in marriage...

Analysis of Performance Assessment System of Public Expenditure Treasurer at Directorate General of Treasury, Regional Office of Bangka Belitung Province

Amin Nursudi, Dwi Setiawan
This case study aims to analyze the performance assessment system of the public expenditure treasurer, and provide suggestions to improve the quality of the assessment, which can be implemented by the Directorate General of Treasury, Regional Office of the Bangka Belitung Province. The research methodology...

Web-Based Accountability in an Islamic Non-Profit Organization: A Case Study of Badan Amil Zakat National in Indonesia

Irsalina Rizka Nurfadhilah, Catur Sasongko
The increase of zakat (alms or tithes) receipts by zakat organizations in Indonesia in recent years is still very low compared its potential for zakat receipts nationally. There are various factors that can affect the low absorption of zakat by zakat organizations, one of them being the trust of zakat...

Value Relevance Using Accounting Information and Market Reaction to Tax Amnesty in Indonesia

Annisa Febriana, Fatia Rahmadini, Elvia R. Shauki, Vera Diyanty
On July 2016, the Indonesian Government issued Law No. 11 2016 on Tax Amnesty. Under this regulation, all taxpayers, both individual and corporate taxpayers, have an opportunity to disclose assets and liabilities that were unreported in previous tax periods and pay a redemption fee. Subsequently, the...

xamining XBRL Early Adopters: A Study of Determinants and Value Relevance

Fauziah Muchlis, Maretha Primadyan, Elvia R. Shauki, Vera Diyanty
In 2015, Indonesia began implementing XBRL as one of its financial reporting formats. Based on the technology organization environment (TOE) model and signaling theory, this study examines the factors that determine early adopters in the early phase (2015 and 2016) of XBRL in Indonesia. Furthermore,...

Accounting Information Quality, Board Narrative Disclosure, and the Cost of Debt

Vera Diyanty, Ravika Mutiara Savitrah, Dyah Ayu Anggraheni
Company information disclosed in a financial statement is used as a reference by investors to assess corporate risk and investment-related decision-making. The higher the risk is, the higher the cost of debt (COD) demanded by an investor. This study investigates the influence of accounting information...

Information Technology Governance Process Capability Level at ABC Company (a State-Owned Enterprise in Indonesia)

Annisa Wicahyani Mutiara, Setyo Hari Wijanto, Firman Anindra
Information technology (IT) at ABC Company plays an important role in supporting the operational functions of all its subsidiaries. Therefore, IT must be well managed to achieve company goals. In this research, the IT governance capability at ABC Company is evaluated using a COBIT 5 framework focusing...

Assets and Liabilities Related to Tax Amnesty on Financial Statement of Listed Companies

Soni Okabrian, Dwi Martani
This study analyzed the participation of companies listed on the Indonesian Stock Exchange in 2016 in response to tax amnesty, based on industry classifications, the presentation of assets and liabilities related to tax amnesty, and disclosures of assets related to tax amnesty. Methods of descriptive...

Analysis of the IAS 41 Amendment’s Application to Agriculture in Singapore’s Listed Plantation Agriculture Companies

Andreas T P Manurung, Dwi Martani
This research aimed to develop the framework for a fraud risk control policy, particularly in public sector organizations. This research used qualitative methods to analyze primary data obtained from interviews and secondary data obtained from a literature review. In doing so, this research combines...

Development of a Fraud Risk Control Policy Framework for Public Sector Organizations

Maolana Amin Iskandar, Rafika Yuniasih
According to the Indonesian Statement of Financial Accounting Standard (PSAK) No. 7, “related parties” are persons or entities with important associations with the reporting entities. Therefore, related parties could significantly influence those entities. This study investigates whether institutional...

The Effect of Institutional Ownership on Disclosure of Related Party Transactions: Empirical Evidence from Indonesian Publicly Listed Companies

Filip Ferdi, Hilda Rossieta
risk control policy currently used by the Ministry of Finance of the Republic of Indonesia is also analyzed. The result of this research is a comprehensive concept of a Fraud Risk Control Policy that is expected to become a reference for public sector organizations to create a more comprehensive...

Investigating Employees’ Views on Fraud Awareness and Anti-Fraud Strategy

Dyah Vita Astriana, Desi Adhariani
The purpose of this study is to analyze the implementation of an anti-fraud strategy and to find out the level of fraud awareness of employees in PT XYZ, one of the self- regulatory organization in Indonesia. The focus of this study is the implementation of fraud prevention, detection, and response strategies...

Maternal Smoking Affects Infant Mortality in Indonesia: Fact or Myth?

Tyas Jualita Santy, Omas Bulan Samosir
This study addresses an important issue regarding infant mortality in Indonesia. This paper aims to investigate the impact of maternal smoking on infant mortality in Indonesia, as controlled by other maternal factors and socioeconomic variables. Using survival analysis, the results showed that maternal...

Violence Against Young Married Women: The mpact of Child Marriage on Subjective Well-Being in Indonesia

Fetia Nursih Widiastuti, Dwini Handayani
The purpose of this paper is to determine the effect of child marriage on subjective well-being. Subjective well-being in this case includes the impact of domestic violence. The study uses descriptive analysis and inferential analysis with binary logistic regression analysis. Women aged from 20-24 were...

Cultivation Planning for Secondary Plants on Smallholding Oil Palm Plantations Using Linear Programming

Balindo Dharma Bakti Samuel Sitorus, Ratih Dyah Kusumastuti
This study represents research on the determination of appropriate secondary plants at smallholding oil palm plantations in Langkat Regency, North Sumatra, Indonesia. The selection of this research topic is motivated by the fact that land use has changed in Langkat, from predominantly paddies to oil...

Macroeconomic Determinants of Internal Migration to West Sumatra

Riska Febrina, Chotib Chotib
This study examines the determinants of migration to the Indonesian province of West Sumatra. Employing a modified gravity model and using data from Statistics Indonesia, this study explores the extent to which macroeconomic variables (GDP per capita, unemployment rate, education attainment) affect migration...

Does An IPO Create Better Corporate Governance? (Empirical Evidence from an Indonesian Islamic Bank)

Huda Aulia Arifin, Desi Adhariani
This research is aimed to serve as an exploratory research on the impact of IPO on corporate governance practices. Drawn from a content analysis using the ASEAN Corporate Governance Scorecard of an Indonesia Islamic Bank as a case study, the findings show significant changes in the governance score of...

The Effect of Ownership Structure on a Company’s Tunneling Activities: Indonesian Evidence

Ani Dwi Rahmanti Riadi, Aria Farah Mita
This study aims to provide empirical evidence about the effect of ownership structure on the tendency of firms to conduct tunneling practices. Tunneling is a form of misappropriation in related-party transactions that harms minority shareholders. The samples employed are companies listed on the Indonesia...

Developing Employee’s Competency through the Implementation of an Individual Development Plan (IDP) for Isra Presisi

Dini Dwi Rahmatillah, Putri Mega Desiana
The purpose of this paper is to apply the Individual Development Plan (IDP) that had been created by earlier researches in the same company (Isra Presisi Indonesia) and to conduct a training plan for the employees based on the IDP result. Design/methodology/approach—Business coaching methods, through...

Job Analysis on Production Employment for New Products in PT. DKM

Hanna Aritonang, Sisdjiatmo Widhaningrat
The purpose of this paper is to analyze the gap between current and future production processes of new products in PT.DKM and to identify the competency and skills required to train and develop the capacity of employees to process new products in PT.DKM. It is also aimed at providing an understanding...