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2018

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Full-Text Articles in Business

Analisis Implementasi Se No.26/Pj/2015 Tentang Penegasan Penggunaan Nomor Seri Faktur Pajak Dan Tata Cara Pembuatan Faktur Pajak Ditinjau Dari Asas Ease Of Administration (Studi Kasus Pt Mi), Elsie Sylviana Kasim, Poppy Viendya Dec 2018

Analisis Implementasi Se No.26/Pj/2015 Tentang Penegasan Penggunaan Nomor Seri Faktur Pajak Dan Tata Cara Pembuatan Faktur Pajak Ditinjau Dari Asas Ease Of Administration (Studi Kasus Pt Mi), Elsie Sylviana Kasim, Poppy Viendya

Jurnal Administrasi Bisnis Terapan (JABT)

This study discusses the implementation analysis of SE No. 26 / PJ / 2015 on the affirmation of the use of the Tax Invoice number and the procedure for making the Tax Invoice from the principle of ease of administration (case study of PT MI). Data collection techniques used in this study is literature studies (Library Research) and field studies (Field Research). The results of research and analysis can be concluded as follows SE implementation No. 26 / PJ/ 2015 does not provide certainty to the Taxpayer, not efficient because the Taxpayer is required to pay a fine, not convenience …

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Kolaborasi Antara Universitas, Industri Dan Pemerintah Dalam Meningkatkan Inovasi Dan Kesejahteraan Masyarakat: Konsep, Implementasi Dan Tantangan, Basuki M. Mukhlish Dec 2018

Kolaborasi Antara Universitas, Industri Dan Pemerintah Dalam Meningkatkan Inovasi Dan Kesejahteraan Masyarakat: Konsep, Implementasi Dan Tantangan, Basuki M. Mukhlish

Jurnal Administrasi Bisnis Terapan (JABT)

In the study of inter-organizational relationships, there is a tendency to look at relationships between two organizations (dyadic), and social networks are considered to be a combination of a number of dyadic relationships. There are often third parties who play a role in influencing the relationship between the two organizations, so the relationship becomes triadic. The third party referred to here is a relationship counselor who has a go-between role to safeguard, cultivate and develop social capital, help, adjust and resolve relationships between the two parties. One of the institutions that have a third role are innovation centers that have …

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Analisis Kualitas Pelayanan Customer Service Pada Rumah Sakit Di Provinsi Dki Jakarta, Badra Al Aufa Dec 2018

Analisis Kualitas Pelayanan Customer Service Pada Rumah Sakit Di Provinsi Dki Jakarta, Badra Al Aufa

Jurnal Administrasi Bisnis Terapan (JABT)

Improving the quality of hospital services could be increase profit, market share and cost savings. Staff in front desk plays an important role in affect satisfaction patients, possibility for someone to recommend service and grades create a for patients. This study attempts to analyze the quality of customer service unit at hospital in Jakarta, Indonesia. This research used observation method. Data collection technique was using ghost shopping method. Research has been conducted on 19 hospitals in Jakarta. The selection of hospital was using purposive sampling method. Check list has been used for data collection. Observation has been conducted to see …

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Penyelesaian Piutang Negara Pada Perusahaan Bumn: Sebuah Peran Penting Kementerian Keuangan Republik Indonesia, Vindaniar Yuristamanda Putri, Vionika Apriliasta Ginting Dec 2018

Penyelesaian Piutang Negara Pada Perusahaan Bumn: Sebuah Peran Penting Kementerian Keuangan Republik Indonesia, Vindaniar Yuristamanda Putri, Vionika Apriliasta Ginting

Jurnal Administrasi Bisnis Terapan (JABT)

The purpose of this paper is to describe the role of The Ministry of Finance of the Republic of Indonesia in the settlement process of state receivable which sourced from RDI (Investment Fund Account) on State Owned Enterprises (case study of PT.X). This research uses qualitative and quantitative method with a descriptive approach to answer the research questions. Investment in SOE company (PT.X) has some issues regarding of repayment by the company. This needs to be resolved by the Ministry of Finance through Directorate of Investment Management System. The settlement process of state receivables are regulated in PMK No.13/PMK.05/2016 by …

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Proses Akuisisi Koleksi Buku Di Perpustakaan Bank Indonesia, Niko Grataridarga, Radityo Kusumo Santoso, Alif Rizky Ramadhani Dec 2018

Proses Akuisisi Koleksi Buku Di Perpustakaan Bank Indonesia, Niko Grataridarga, Radityo Kusumo Santoso, Alif Rizky Ramadhani

Jurnal Administrasi Bisnis Terapan (JABT)

This study discusses the collection acquisition of books in the library of Bank Indonesia to see the course of the process. Acquisition process used various methods such as collection purchases, grants or gifts, information resource sharing, and independent publications. This research method used qualitative method with case study at Bank Indonesia Library where they have Collection Development Division. Data collection is done by way of observation participation, interview, and documents observation. The results that can be reviewed are acquisition processes at Bank Indonesia including purchasing activities and independent publications of the parent organization. The conclusion is that Bank Indonesia Libraries …

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Efektivitas Program Pelatihan Program Pengendalian Infeksi (Ppi) Melalui Evaluasi Pre Test Dan Pos Test Di Bagian Diklat Rumah Sakit Pusat Otak Nasional (Rsp Pon), Nur Fadilah Dewi, Yulial Hikmah Dec 2018

Efektivitas Program Pelatihan Program Pengendalian Infeksi (Ppi) Melalui Evaluasi Pre Test Dan Pos Test Di Bagian Diklat Rumah Sakit Pusat Otak Nasional (Rsp Pon), Nur Fadilah Dewi, Yulial Hikmah

Jurnal Administrasi Bisnis Terapan (JABT)

Education and Training National Brain Center Hospital is the part that takes care of all matters related to education and training of hospital staff. One type of training is held, namely the Training of Prevention and Control of Infection. Prevention and Control of Infection training is a systematic and planned effort to control the spread of hospital infections. This study aims to determine the effectiveness of infection control program training to employees of National Brain Center Hospital by using pre-test method before training and post-test after training. Research subjects amounted to 30 participants. This research is a quantitative research by …

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Implementasi Tanggung Jawab Pialang Asuransi Dalam Penyelesaian Klaim, Karin Amelia Safitri, Zefanya Oscar Mahaputra Dec 2018

Implementasi Tanggung Jawab Pialang Asuransi Dalam Penyelesaian Klaim, Karin Amelia Safitri, Zefanya Oscar Mahaputra

Jurnal Administrasi Bisnis Terapan (JABT)

Implementation Of Liability Of Insurance Manufacturers In Completion Of Claim. The responsibility of insurance brokers is very important in providing an appropriate solution in identifying the risks that exist on the insured. As representatives of the insured, the responsibility of insurance brokers as representatives of the insured party is entitled to act in liaison between the insured party and the insurance company. This study aims to describe the responsibility of insurance brokers related to Law No.40 of 2014 on how to solve customer problems. The method used is qualitative method, to know the clear picture about the problems studied. Data …

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Mekanisme Penghitungan Kembali Pajak Masukan Bagi Pengusaha Kena Pajak Yang Melakukan Penyerahan Terutang Dan Dibebaskan Dari Pajak Pertambahan Nilai, Hadining Kusumastuti, Dinda Alisya Putri Dec 2018

Mekanisme Penghitungan Kembali Pajak Masukan Bagi Pengusaha Kena Pajak Yang Melakukan Penyerahan Terutang Dan Dibebaskan Dari Pajak Pertambahan Nilai, Hadining Kusumastuti, Dinda Alisya Putri

Jurnal Administrasi Bisnis Terapan (JABT)

The Mechanism of Recalculation of Input Tax conducted by PT X and the Tax Office and the appropriateness of the Input Response Mechanism in accordance with the applicable regulations, namely Regulation of the Minister of Finance of the Republic of Indonesia No. 135 / PMK.011 / 2014 on Guidelines for Counting Income Tax Crediting for Taxable Entrepreneurs Submitting Unpaid Taxes and Submissions. Data collection techniques used in the preparation of this final assignment is using Library Studies and Field Research. Through the analysis that has been done can be deduced that in terms of the regulation applicable mechanism of Input …

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Ford Motor Company's Financial Analysis, Azbayar Enkhbayar Dec 2018

Ford Motor Company's Financial Analysis, Azbayar Enkhbayar

Dissertations, Theses, and Projects

The goals and objectives of this financial report are to value the common stock of Ford Motor Company and provide a recommendation to buy, sell, or hold. Quantitative and qualitative data about Ford Motor Company, its competitors, and the markets it operates in were analyzed for this report. A discounted cash flow model was used to forecast future free cash flows. The model estimated Ford’s common stock to be fairly valued at USD 9.81 per share. This is slightly higher than the current price of $9.41 and a hold recommendation is made.

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Aicpa Code Of Professional Conduct, Effective December 15, 2014. Updated For All Official Releases Through September 1, 2018, American Institute Of Certified Public Accountants (Aicpa) Dec 2018

Aicpa Code Of Professional Conduct, Effective December 15, 2014. Updated For All Official Releases Through September 1, 2018, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

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How America Permitted The Great Recession, Robert A. Moss Iii Dec 2018

How America Permitted The Great Recession, Robert A. Moss Iii

Honors Program Theses and Projects

Many people have thrown out many ideas as to how the Great Recession happened. Some blame the banks, some blame the system, and others blame the lawmakers. The truth is much more complicated, and many different events lined up to make it happen. The essential fact is that there would likely have been a recession in the 2000s as a result of the commodities price recession of the 90s. What made the recession bad enough to be called the Great Recession was the gradual de-regulation that occurred after Glass-Steagal. Primarily, this paper will deal with the laws surrounding the banking …

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A Tale Of Two Embas, Mark J. Cowan, Kathy Hurley Dec 2018

A Tale Of Two Embas, Mark J. Cowan, Kathy Hurley

Accountancy Faculty Publications and Presentations

In this report, Cowan and Hurley review, and draw planning lessons from, two recent Tax Court opinions on the deductibility of Executive Master of Business Administration program tuition and related costs.

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The Observer Effect And U.S. Accounting Rules, Thomas A. King Dec 2018

The Observer Effect And U.S. Accounting Rules, Thomas A. King

Engaged Management ReView

This inductive study evaluates how accounting rules promulgated by U.S. standard setters evolved over a century. Archival data viewed through the lens of the observer effect -- where the act of observation influences the subject -- reveals long-term patterns of behavior. Interaction of rule makers and followers suggests three generalizations: rule sets grow, codification accelerates rule set growth, and interaction between regulators and those who are regulated confounds predictions about possible consequences of new rules. In other words, this system has never reached equilibrium despite one hundred years of effort to constrain behavior. As unchecked rule growth risks costly compliance …

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Financial Analysis And Valuation Of Nuvera Communications, Inc., Tina Scheidecker Dec 2018

Financial Analysis And Valuation Of Nuvera Communications, Inc., Tina Scheidecker

Dissertations, Theses, and Projects

The Financial Analysis and Valuation of Nuvera Communications, Inc. uses the discounted free cash flow at the weighted average cost of capital model to forecast the intrinsic value for Nuvera Communications. Nuvera Communications competes in a highly competitive, innovative, and volatile industry which may explain why earnings and price per share may fluctuate from year to year for some companies. In the PDF provided, the model found the intrinsic value per share of Nuvera was below that of the current market price per share, suggesting a current over valuation of Nuvera's stock. This conclusion was supported by using the Relative …

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Reynolds, William Russell, Jr., 1878-1955 (Mss 656), Manuscripts & Folklife Archives Dec 2018

Reynolds, William Russell, Jr., 1878-1955 (Mss 656), Manuscripts & Folklife Archives

MSS Finding Aids

Finding aid only for Manuscripts Collection 656. Collection of daybooks with daily entries of financial transactions for the Reynolds Brothers Store in Cave City, Kentucky. Books include daily sales at the store and include the purchaser’s name, items purchased and their prices.

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Section 199a: Job Creator Or Tax Giveaway?, Rodney P. Mock, David G. Chamberlain Dec 2018

Section 199a: Job Creator Or Tax Giveaway?, Rodney P. Mock, David G. Chamberlain

Accounting

In this report, Mock and Chamberlain discuss section 199A and its inconsistencies regarding job creation policy.

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Proposed Interpretation Of The Aicpa Code Of Professional Conduct Staff Augmentation Arrangements Interpretation (Et Sec. 1.295.157), December 7, 2018, Comments Are Requested By March 7, 2019; Exposure Draft (American Institute Of Certified Public Accountants), 2018, December 7, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Dec 2018

Proposed Interpretation Of The Aicpa Code Of Professional Conduct Staff Augmentation Arrangements Interpretation (Et Sec. 1.295.157), December 7, 2018, Comments Are Requested By March 7, 2019; Exposure Draft (American Institute Of Certified Public Accountants), 2018, December 7, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

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Comment Letters On Proposed Interpretation Of The Aicpa Code Of Professional Conduct Staff Augmentation Arrangements Interpretation (Et Sec. 1.295.157), December 7, 2018, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Dec 2018

Comment Letters On Proposed Interpretation Of The Aicpa Code Of Professional Conduct Staff Augmentation Arrangements Interpretation (Et Sec. 1.295.157), December 7, 2018, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

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Professional Skepticism: Practitioners’ Perceptions And Training Practices, Jodi L. Gissel Dec 2018

Professional Skepticism: Practitioners’ Perceptions And Training Practices, Jodi L. Gissel

Accounting Faculty Research and Publications

While regulators criticize auditors for lacking appropriate professional skepticism (SEC, 2010, 2013; PCAOB, 2012), auditing standards lack a clear, consistent definition (Nelson, 2009; Hurtt, Brown-Liburd, Earley, & Krishnamoorthy, 2013), leaving application of professional skepticism “open to interpretation” (Glover & Prawitt, 2013, p. 2). If individual auditors view professional skepticism as open to interpretation (i.e., subjective), auditors may believe they are appropriately applying standards on professional skepticism based on their individual interpretations. However, if regulators apply a different definition of professional skepticism when reviewing auditors’ work, this may help explain ongoing criticisms from regulators stating auditors lack appropriate professional skepticism. The …

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Are Accounting Firms Breaching The Age Discrimination Act With The Inclusion Of Mandatory Retirement Provisions, Emily Haggard Dec 2018

Are Accounting Firms Breaching The Age Discrimination Act With The Inclusion Of Mandatory Retirement Provisions, Emily Haggard

Marketing Undergraduate Honors Theses

Age is just a number. This phrase has been murmured time after time in history. From famous movie scenes, song lyrics, pages in books, and wisdom from mothers, everyone has heard this at least once in their lives. Some joke that age only matters in wine and cheese. Some argue that age is all a limitation that the mind gives you. People are taught to never ask a woman how old she is, and as a society we celebrate certain ages such as twenty-one and sixteen, yet shun and deny those such as thirty and fifty. There are rules for …

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Societal Trust And Corporate Tax Avoidance, Kiridaran Kanagaretnam, Jimmy Lee, Chee Yeow Lim, Gerald Lobo Dec 2018

Societal Trust And Corporate Tax Avoidance, Kiridaran Kanagaretnam, Jimmy Lee, Chee Yeow Lim, Gerald Lobo

Research Collection School Of Accountancy

Using aninternational sample of firms from 25 countries and a country-level index for societal trust, we document that societal trust is negatively associated with tax avoidance, even after controlling for other institutional determinants, such as home country legal institutions and tax system characteristics.We explore the effects of two country-level institutional characteristics—strength of lega linstitutions and capital market pressure—on the relation between societal trust and tax avoidance. We find that the relation between trust and tax avoidance is less pronounced when legal institutions in a country are stronger and is more pronounced when capital market pressure is stronger. Finally, we examine …

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Analysis Of The Tax Cuts And Jobs Act Relative To President Donald Trump's And Speaker Paul Ryan's Stated Goals, Jill Gathje Dec 2018

Analysis Of The Tax Cuts And Jobs Act Relative To President Donald Trump's And Speaker Paul Ryan's Stated Goals, Jill Gathje

Theses/Capstones/Creative Projects

On December 22, 2017, President Trump signed into law the Tax Cuts and Jobs Act (TCJA), the most expansive change to the Internal Revenue Code (IRC) since 1986. What was the purpose of overhauling the IRC? President Trump identified four main goals: (1) tax relief for the middle-class, (2) simplification of the tax code, (3) American economic growth, and (4) no additional debt added to the government’s deficit. Speaker Ryan also identified similar goals. Now that the TCJA has been in place for over six months, an analysis of the new law in respect to both the President’s and Speaker’s …

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Pcaob Standards And Related Rules As Of December 2018, Public Company Accounting Oversight Board, American Institute Of Certified Public Accountants (Aicpa) Dec 2018

Pcaob Standards And Related Rules As Of December 2018, Public Company Accounting Oversight Board, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

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The Impact Of Country-Level And Firm-Level On Financial Performance: A Multilevel Approach, Wafaa Salah Dec 2018

The Impact Of Country-Level And Firm-Level On Financial Performance: A Multilevel Approach, Wafaa Salah

Business Administration

The objective of this study is to demonstrate the relative importance of both firm-level and country-level on financial performance. In addition, to explore the influence of firm-level variables (Accounting standards, firm age, firm size, liquidity) together with country-level variables (GDP per capita, inflation rate, development status, human development index, country openness to trade) on financial performance. Financial performance is measured in this study by Return on Assets. Hierarchical Linear Modeling is employed to identify the components of firm performance variability. This study employs a sample of 4095 publicly listed industrial firms from 54 countries listed on stock exchange covering the …

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How It Awareness Impacts It Control Weaknesses And Firm Performance, Peiqin Zhang, Ju Long, James Ma Dec 2018

How It Awareness Impacts It Control Weaknesses And Firm Performance, Peiqin Zhang, Ju Long, James Ma

Journal of International Technology and Information Management

With the prevalence of information technology (IT), the value of IT awareness increasingly grows, and IT control becomes a key part of firms’ strategies and objectives. Although leadership plays an important role in IT control governance, limited research has studied whether IT awareness is associated with IT control weaknesses (ITCWs) and firm performance simultaneously. Drawing on the agency and resource dependence theory, this paper proposes an integrative model to examine the impact of IT awareness on ITCWs and firm performance. We empirically validate the model using a data set of 310 firms collected from multiple sources including Audit Analytics, Compustat, …

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Addressing Skills In An Analytics World: Proposals For The Accounting Department At The University Of Arkansas, Michael Griffin Dec 2018

Addressing Skills In An Analytics World: Proposals For The Accounting Department At The University Of Arkansas, Michael Griffin

Accounting Undergraduate Honors Theses

Since the publication of a special report by the American Accounting Association’s (AAA) Committee on the Future Structure, Content, and Scope of Accounting education in 1986, professionals and educators alike have been calling for a change to the accounting curriculum to better prepare the accounting graduate for the professional world. There is a stark division on which skill areas should be improved. That special report predicted “an accounting profession that will provide information for economic and social decisions, using sophisticated measurement and communication technologies applied to a substantially enlarged scope of phenomena” (AAA, 1986). AAA (1986) commented on how the …

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Potential Consequences Of U.S. Securities And Exchange Commission’S Replacement Of The Quarterly Reporting Requirement For Semi-Annual Reporting, Mengchen Zhou Dec 2018

Potential Consequences Of U.S. Securities And Exchange Commission’S Replacement Of The Quarterly Reporting Requirement For Semi-Annual Reporting, Mengchen Zhou

Accounting Undergraduate Honors Theses

This study extends the discussion of potential consequences of U.S. Securities and Exchange Commission’s replacement of the quarterly reporting requirement for semi-annual reporting. This research summarizes the perspectives about quarterly and semi-annual reporting from reporters, critics, business executives and academic researchers, analyzes the influential parties from changing reporting regulation, and provides detailed explanation about potential impacts. Five parties are related to the replacement of the quarterly reporting requirement, including corporations, investors, analysts, auditors and Trump Administration. This research concludes that the auditor will be the least influential party and corporations will be the most impacted party.

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An Overview Of A Failed Thesis, Avery Lewis Dec 2018

An Overview Of A Failed Thesis, Avery Lewis

Undergraduate Honors Theses

An overview of a project based thesis that did not have the support or funding to be carried out to completion. The project was based around starting up a summer recruitment program for the East Tennessee State University Music Department. The program would consist of various summer events for high school students used to recruit for the department as well as encourage music and fine arts degrees.

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Online Learning Tool On External Financing Needs, Yuanto Kusnadi Dec 2018

Online Learning Tool On External Financing Needs, Yuanto Kusnadi

Research Collection School Of Accountancy

In collaboration with colleagues at the Centre ofTeaching Excellence (CTE), I have developed an innovative online learningobject on External Financing Needs. This tool is designed to introduce a noveland refreshing way in teaching accounting and finance concepts to students andto create a more interactive learning experience in the classroom. The online learning tool is used in the two courses:Accounting for Entrepreneurs and Financial Management, to explain the relevantconcepts related to financial forecasting and financial planning. One unique feature about the learning object is that itprovides instantaneousfeedback to students as they can learn whether the numbers theyprovide are correct/wrong (as indicated …

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How The Introduction Of Streaming Has Changed The Financial Focal Points Of The Music Industry, Nathan Kiss Nov 2018

How The Introduction Of Streaming Has Changed The Financial Focal Points Of The Music Industry, Nathan Kiss

Senior Honors Theses

For this thesis, the gathered research will demonstrate how the introduction of music streaming has made a monumental impact on the music industry and the financial effect it has had on various aspects of the creation and distribution of recorded music. The areas of research will range from the music labels in charge of producing and providing the music to the streaming services in charge of distributing the music. Focus will be on how music streaming developed in the late 1990s and took the music media world by storm, devaluing and diluting the power of the physical music industry in …

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